WorldWideScience

Sample records for auditing national service

  1. National audit of provision of MRI services 2006/07

    International Nuclear Information System (INIS)

    In 2003 the Royal College of Radiologists Clinical Radiology Audit Sub-Committee began an audit process evaluating the standards of provision of magnetic resonance imaging (MRI) services. This was prompted by the publication of the 2002 Audit Commission Report, which had identified that lack of MRI provision was responsible for more than half of the total waiting times for diagnostic imaging investigations. The audit found that the time from request to report did not meet the standard for cancer staging examinations, but nationally, was within the target set for routine orthopaedic examinations. However, national mean waiting times were longer than recommended for both cancer and orthopaedic MRI. Since then, there has been massive investment in MRI capacity, both from installation of MRI systems in NHS Trusts, and in England, from outsourcing of routine MRI cases through the Department of Health contract with an independent provider. A re-audit in 2006/7 shows that there has been a significant improvement in waiting times for routine orthopaedic examinations, but the position with cancer staging examinations has deteriorated. Control chart methodology shows that underperformance is due to common cause variation, i.e., improvements need to be made to the overall process from receiving the request for MRI to the issue of the report. Follow-up with participating departments demonstrated there were some common themes for underperformance, and suggestions for improvement are made from departments with best performance

  2. 'Audit Society' in action: a study of audit and performance management in the National Health Service in Scotland

    OpenAIRE

    Cumming, Alison Jane

    2014-01-01

    This thesis seeks to understand the role of audit in managing the performance of the NHS in Scotland and the impact which the relationship between performance and audit has upon key actors, including NHS organisations and national audit bodies. It is informed by Michael Power’s Audit Society (1999) and associated works, which present audit as a collection of ideas which shape how society defines control, accountability and transparency. The premise of this doctoral research is ...

  3. Preliminary results of a national quality audit programme in radiotherapy services in Cuba

    International Nuclear Information System (INIS)

    The current state of radiotherapy in Cuba has allowed to pass to a superior stage in the process of quality assurance, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices, as national regulator entity for the control and supervision of the medical devices of the National Health System, is responsible for the implementation of this program. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of 60Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audited, such as: the installation and unit's safety, mechanical and dosimetric aspects of the treatment unit and organizational aspects of the institution quality assurance program. Also carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institutions' program of quality assurance and a feedback for the setting about to the PNAC. (author)

  4. Establishment of the Auditing National Service of quality to the instrumentation of Nuclear medicine in Cuba

    International Nuclear Information System (INIS)

    Next to the vertiginous development of the technology in the Nuclear Medicine field, the possibility of early diagnosis of pathological processes without anatomical alterations, as well as its application with therapeutic purposes in the cancer treatment has grown. To assure a diagnosis and adapted therapy, it is vital to establish quality guarantee programs to the instrumentation. The State Medical Equipment Control Center (CCEEM), as regulator organ attributed to the Public Health Ministry of Cuba, it has licensed the Service of Quality Audits to the Nuclear medicine services, fulfilling all the technical and legal requirements to such effect. As base of these, the National Protocol for the Quality Control of the Instrumentation in Nuclear Medicine has been implemented, put out in vigour 2 national regulations, and an inter-institutional and multidisciplinary auditor equipment has been licensed. The different followed steps, as well as the realization of the first quality audits, its show not only a better execution of the tests and bigger professionalism of the involved specialists, but an increment in the taking of conscience to apply adequately the quality concepts for achieving a better service to the patient. On the other hand, the necessity of incorporating the clinical aspects to the audits, fomenting an integral harmonized advance of the quality guarantee programs is evidenced. (Author)

  5. Preliminary results of the national program of audit of quality in radiotherapy services in the Republic of Cuba

    International Nuclear Information System (INIS)

    The current state of the radiotherapy in Cuba has allowed to pass to a superior stage, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices as national regulator entity for the control and supervision of the medical devices of the National Health System is the responsible for it implementation. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of 60 Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audit, such as: the installation and unit's security, treatment unit's mechanical and dosimetric aspects and organizational aspects of the institution quality assurance program. Also were carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institution's program of quality assurance and a feedback for the setting about to the PNAC. (author)

  6. How does joint provision of audit and non-audit services affect audit quality and independence? A review

    OpenAIRE

    Marnet, Oliver; Gwilliam, David; Teng, Chie Min

    2014-01-01

    The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. This report is relevant to the ongoing debate at both national and European level on issues of competition, liability and regulation in the audit market. and it seeks to contextualise the issue and provide a résumé of th...

  7. Results of the national audit in radiotherapy

    International Nuclear Information System (INIS)

    The National Audit Programme in Radiotherapy in Cuba working for 8 years regularly visiting each country's radiotherapy service at least once every two years, during the visit involving two medical physicists and radiation oncologist. This paper presents the main features of the program and its main results. Early detection deficiencies in the work of the Radiation Therapy Services that may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality of care. During audit visits is reviewed the whole process of radiotherapy, since the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects: Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow the quantification of results. It has identified the main gaps in services that affect the quality of care. After each visit, leave recommendations may be directed to the service itself, to the direction of the provincial hospital or health. Conclusions. We believe that the National Audit Programme in Radiotherapy is an effective tool in controlling the quality of the treatments offered and at the same time with its recommendations helps services to continually improve quality. (Author)

  8. Results of the national audits radiotherapy program

    International Nuclear Information System (INIS)

    The National Audit Programme in Radiotherapy in Cuba works regularly 8 years visiting each country's radiotherapy service at least once every two years, during the visit involving two physicists and an oncologist radiation therapist. This paper presents the main features of the program and its main . Early detection deficiencies in the work of the Radiation Therapy Services to may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality treatments. During audit visits is reviewed throughout the process of radiation from that the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow quantification of the . It has identified the main gaps in services that affect quality treatments. After each visit, leave recommendations may be directed to service itself, to the direction of the provincial hospital or health. We believe that the National Audit Programme in Radiotherapy is a efficient tool in controlling the quality of treatments given and at the same time with its recommendations to help improve services of continuous quality. (author)

  9. NATIONAL PERFORMANCE AUDIT PROGRAM (NPAP)

    Science.gov (United States)

    The National Performance Audit Program (NPAP) is one of the ma)or components in the duality assurance of the Nation's air monitoring program. ver the last several years and especially in 1993, the NPAP has undergone a metamorphosis. his paper will explore some of the forces behin...

  10. Marketing Auditing Services

    OpenAIRE

    Tuomivirta, Olga

    2009-01-01

    The study is done as a part of a bachelor’s study in Marketing at Laurea University of Applied Sciences. Marketing as a science appeared more than 50 years ago and is still developing. The purpose of the thesis work is to collect knowledge via marketing research, to understand how marketing is implemented by the case company–provider and compare the result to professional services marketing theory. Marketing professional services is difficult because services differ from goods. Marketing ...

  11. Non-Audit Service and Audit Independence: Evidences from Iran

    OpenAIRE

    Mahdi Salehi

    2009-01-01

    From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the same clients strongly negatively affect to audit independence.

  12. The Myocardial Ischaemia National Audit Project (MINAP)

    OpenAIRE

    Herrett, Emily; Smeeth, Liam; Walker, Lynne; Weston, Clive; MINAP Academic Group; Fox, Keith

    2010-01-01

    AIMS OF MINAP: To audit the quality of care of patients with acute coronary syndrome and provide a resource for academic research. QUALITY OF CARE INTERVENTIONS: Feedback to hospitals, ambulance services and cardiac networks regarding benchmarking of performance against national standards and targets. SETTING: All 230 acute hospitals in England and Wales. Years: 2000-present. POPULATION: Consecutive patients, unconsented. Current number of records: 735 000. STARTPOINTS: Any acute coronary syn...

  13. 12 CFR 621.31 - Non-audit services.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Non-audit services. 621.31 Section 621.31 Banks... Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional services... engaged to conduct a Farm Credit institution's audit may not perform the following non-audit......

  14. Perceptions of Auditing and the Provision of Non-Audit Services: Case Study in Libya

    OpenAIRE

    Nedal Sawan; Abdulaziz Alzeban; Khaled Hamuda

    2013-01-01

    This paper examines whether non audit service are associated with audit quality. In relation to the impact ofnon-audit service on audit quality, the provision of NAS to audit clients was found to provide auditors with greaterexperience of the client’s industry and greater access to the client’s accounting system. Additionally, such anarrangement was considered to enhance audit quality, but simultaneously it was also believed that a separation ofNAS from audit services was desirable since audi...

  15. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

    Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.

  16. Benchmarking the production of audit services: An efficiency frontier approach

    OpenAIRE

    Schelleman C; Maijoor S

    2000-01-01

    To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively ...

  17. 48 CFR 237.270 - Acquisition of audit services.

    Science.gov (United States)

    2010-10-01

    ..., Compliance with Audit Standards, in solicitations and contracts for audit services. ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Acquisition of audit... Assistance Services 237.270 Acquisition of audit services. (a) General policy. (1) Do not contract for...

  18. [Medical audits contribute to good and comparable health services].

    Science.gov (United States)

    Arntzen, Elisabeth; Mikkelsen, Bente

    2007-01-01

    In 2004, the board of Eastern Norwegian Regional Health Authority (HelseØst RHF) decided that medical audits should be carried out in the treatment of cerebral stroke and breast cancer and in the mental health services. The objective was to establish to what extent the best practice is followed, to learn from each other, and to obtain help and advice. The medical audits were based on guidelines in ISO and were carried out under the leadership of external medical audit leaders, medical experts and medical auditors from the region. The results show that, on the whole, the patients are offered satisfactory treatment, but improvement is needed. The number of breast-preserving operations could be increased, treatment should be offered in a cerebral stroke unit to all those with acute cerebral stroke and suicide assessments should be improved. Most improvement measures were started quickly and were followed up by directors and local boards. HelseØst RHF followed up the general improvement suggestions. The medical audits were well received by health enterprises. In order to carry out medical audits the following is needed; national medical standards or summarized information on the best practice where standards are not defined. The regional health enterprises can use medical audits to assess the standard of treatment in risk zones, thus ensuring that uniform services are available for the population. Medical audits provide a good tool for preserving quality. PMID:17205085

  19. AUDITOR INDEPENDENCE, AUDIT FEES LOWBALLING, AND NON-AUDIT SERVICES: EVIDENCE FROM FIJI

    OpenAIRE

    Arvind Patel; Pranil Prasad

    2013-01-01

    This study empirically examines the supply side of the market for non-audit services. In particular, a model for the supply side of the market for non-audit services is developed. This model is then tested using audit and non-audit fee data from Fijian listed companies from the year 1980 to 2010. We find that audit fee low-balling leads to increased supply of non-audit services. This result is statistically significant. We also find that Big 4 auditors supply less non-audit services compared ...

  20. Preliminary results of the national program of audit of quality in radiotherapy services in the Republic of Cuba; Resultados preliminares del programa nacional de auditoria de calidad en servicios de radioterapia en la Republica de Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Dominguez Hung, Lourdes; Larrinaga Cortina, Eduardo F. [Centro de Control Estatal de Equipos Medicos, La Habana (Cuba); Morales Lopez, Jorge L.; Garcia Yip, Fernando [Instituto Nacional de Oncologia y Radiobiologia, La Habana (Cuba); Campa Menendez, Raudel [Centro de Proteccion y Higiene de las Radiaciones, La Habana (Cuba)

    2001-07-01

    The current state of the radiotherapy in Cuba has allowed to pass to a superior stage, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices as national regulator entity for the control and supervision of the medical devices of the National Health System is the responsible for it implementation. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of {sup 60} Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audit, such as: the installation and unit's security, treatment unit's mechanical and dosimetric aspects and organizational aspects of the institution quality assurance program. Also were carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institution's program of quality assurance and a feedback for the setting about to the PNAC. (author)

  1. Service Learning: An Auditing Project Study

    Science.gov (United States)

    Laing, Gregory Kenneth

    2013-01-01

    There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…

  2. Iranian Angle to Non-Audit Services: Some Empirical Evidence

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2010-06-01

    Full Text Available The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather usable data a suitable questionnaire was designed and developed.The results of this study show that the participants stronglybelieve that non-audit services may impair audit independence. It isinteresting to note that, although the auditors offer to clients non-audit services, they believe that offering such services leads to audit independence being questionable. Further, the result reveals that literate participants moderately agree that nas has a negative effect on audit independence, however illiterate participants strongly agree that NAS has a negative affect on audit independence. This paper is the first paper which includes two groups of participants: the first group is auditors in general, or we can call them academiciana with pretensions to having auditing literacy and the second group is non- academician, including stakeholders who may not have auditing literacy skills. This may useful for future studies regarding the non-audit service and its effect on auditindependence.

  3. The first national clinical audit for rheumatoid arthritis

    OpenAIRE

    Firth, J.; Snowden, N.; Ledingham, J; Rivett, A.; Galloway, J; Dennison, E. M.; MacPhie, E.; Ide, Z.; Rowe, I.; Kandala, N.; Jameson, K

    2016-01-01

    The first national audit for rheumatoid and early inflammatory arthritis has benchmarked care for the first 3 months of follow-up activity from first presentation to a rheumatology service. Access to care, management of early rheumatoid arthritis and support for self care were measured against National Institute for Health and Care Excellence quality standards; impact of early arthritis and experience of care were measured using patient-reported outcome and experience measures. The results de...

  4. Non-audit services and auditor independence: Norwegian evidence

    DEFF Research Database (Denmark)

    Zhang, Yu (Elli); Hay, David; Holm, Claus

    2016-01-01

    We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...... services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...... evidence for loss of independence of mind or loss of independence of appearance as a result of providing non-audit services....

  5. Unregulated Markets for Audit Services

    OpenAIRE

    Karim Jamal; Shyam Sunder

    2011-01-01

    Certification of financial reports is tightly regulated with the intent to ensure the quality of this service. In order to place this market within a larger perspective, Part I of this paper presents archival data on certification activity in the economy. The finding of widespread availability of a diverse set of certififiers for most goods and services points to the competitive conditions that accounting firms may encounter as they attempt to expand their range of services. In Part II we exa...

  6. Iranian angle to non-audit services: some empirical evidence:

    OpenAIRE

    Mahdi Salehi; Mehdi Moradi

    2010-01-01

    The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather usable data a suitable questionnaire was designed and developed. The results of this study show that the participants strongly believe that...

  7. Key aspects of logistics services audit

    Directory of Open Access Journals (Sweden)

    N.V. Gaidabrus

    2015-06-01

    Full Text Available The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning development or withdrawal of the logistic service components in order to find optimal ratio between its level and proper expenses. Also the main stages of logistic service audit are provided as following: collection and processing information, which is necessary to calculate logistic service estimation factors; estimation the logistic service real state; creation factors positions trimeric matrix for logistic service estimation; determination the logistic service factors, requiring fast development or immediate leaving; searching optimal level of expenses for logistic service considering its desirable level. Also informational support of these stages is provided in the article, which includes internal reporting of the enterprise: financial and statistic reporting data; personal observation and market study data, analytics, results of the experts’ evaluations; factors of the logistic service and costs for their support or improvement; factors positions trimeric matrix for logistic service estimation. Also author characterizes in details behavior model concerning logistic service factors analysis, which includes trimeric decision making matrix. Having analyzed the matrix, one may define which elements of the logistic service are necessary to move, develop or support immediately or gradually. All factors on the matrix are located by three axes: logistic service element of the estimation factor weight (it takes the value 0-1; estimation of the logistic service

  8. Corporate Governance Quality, Audit Fees and Non-Audit Services Fees

    OpenAIRE

    Zaman, M

    2011-01-01

    This paper extends prior research on the relationship between governance qualityand auditor remuneration.We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non-audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise, diligence and size. We find that after controlling for board of director characteristics, there is a significant positiveassociation between ACE and AF only fo...

  9. Establishment of the Auditing National Service of quality to the instrumentation of Nuclear medicine in Cuba; Establecimiento del Servicio Nacional de Auditorias de calidad a la instrumentacion de medicina nuclear en Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Varela C, C.; Diaz B, M. [Centro de Control Estatal de Equipos Medicos (CCEEM), Calle 4 No. 455 (altos) e/ 19 y 21 Vedado, Ciudad Habana (Cuba); Lopez B, G.M. [CPHR, Calle 20 No. 4113 e/ 41 y 47, Playa, Ciudad Habana (Cuba); Torres A, L.A.; Coca P, M.A. [Centro de Investigaciones Clinicas, Calle 34 No. 4501, e/ 45 y 47, Roto Kohly, Playa, Ciudad Habana (Cuba)]. e-mail: consuelo.varela@infomed.sld.cu

    2006-07-01

    Next to the vertiginous development of the technology in the Nuclear Medicine field, the possibility of early diagnosis of pathological processes without anatomical alterations, as well as its application with therapeutic purposes in the cancer treatment has grown. To assure a diagnosis and adapted therapy, it is vital to establish quality guarantee programs to the instrumentation. The State Medical Equipment Control Center (CCEEM), as regulator organ attributed to the Public Health Ministry of Cuba, it has licensed the Service of Quality Audits to the Nuclear medicine services, fulfilling all the technical and legal requirements to such effect. As base of these, the National Protocol for the Quality Control of the Instrumentation in Nuclear Medicine has been implemented, put out in vigour 2 national regulations, and an inter-institutional and multidisciplinary auditor equipment has been licensed. The different followed steps, as well as the realization of the first quality audits, its show not only a better execution of the tests and bigger professionalism of the involved specialists, but an increment in the taking of conscience to apply adequately the quality concepts for achieving a better service to the patient. On the other hand, the necessity of incorporating the clinical aspects to the audits, fomenting an integral harmonized advance of the quality guarantee programs is evidenced. (Author)

  10. IAEA Support to National TLD Audit Networks for Radiotherapy Dosimetry

    International Nuclear Information System (INIS)

    For several years, the IAEA has supported the development of methodology and establishment of national quality audit networks for radiotherapy dosimetry. The main objective was to extend the availability of radiotherapy dosimetry audits to as many radiotherapy centres as possible throughout the world. Since 1995, a series of three coordinated research projects (CRPs) has been conducted by the IAEA to assist its Member States to develop such national audit programmes. The first CRP focused on the basic beam calibration audits. The basic programme was extended to audits in non-reference conditions through a second CRP. The third CRP initiated in 2009 is expanding the dosimetry audit tools for more complex techniques used for treatment of cancer patients. The national audit networks participating in these CRPs have incorporated in their programmes procedures for auditing hospital dosimetry for these techniques. (author)

  11. The Provision of Non-Audit Services, Audit Fees and Auditor Independence

    OpenAIRE

    Ayoib Che Ahmad; Nava Subramaniam

    2006-01-01

    Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit function. The study also identified the type of IA services that were likely to be out-sourced rather than in-housed, the extent to which incumbent external finan...

  12. An Audit of the Irish National Intellectual Disability Database

    Science.gov (United States)

    Dodd, Philip; Craig, Sarah; Kelly, Fionnola; Guerin, Suzanne

    2010-01-01

    This study describes a national data audit of the National Intellectual Disability Database (NIDD). The NIDD is a national information system for intellectual disability (ID) for Ireland. The purpose of this audit was to assess the overall accuracy of information contained on the NIDD, as well as collecting qualitative information to support the…

  13. The Impact of Service Oriented Architecture (SOA) on IT Auditing

    OpenAIRE

    Chotkan, Farida

    2010-01-01

    textabstractExecutive Summary This study investigates the impact that SOA has on IT Auditing. Service-oriented architecture emerged as new technology in literature since 1996 and it has been a hype in the Netherlands between 2006 and 2007. The development of new technologies is faster than the developments in IT auditing profession. IT auditors have stated in interviews that they are aware of the impact that SOA has on their profession and that SOA will need another audit approach, because th...

  14. Results from the audit process in the Brazilian accreditation program for external individual monitoring services

    International Nuclear Information System (INIS)

    In 1997 the Committee for Evaluation of the External Individual Monitoring Services from the Instituto de Radioprotecao e Dosimetria, in Brazil, starded the audit process within the Accreditation Program for 13 Brazilian Services, which are responsible for occupational dose monitoring of more than 45,000 workers. As the audit objective had been check also the Services procedures, a group of dosimeters were irraiated with gamma ray of 60Co. During the audit proccess, the results from the dosimeters, which were previously irradiated at the national Laboratory for Ioninising Radiation Metrology in Rio de Janeiro, Brazil, have been evaluated in he trumpet curves following the rule for which 90% of the points, at least, should be between the curves. This work shows the results from the SMIEs under audit and analyses the necessity of radiation quelities others than 60Co

  15. 18 CFR 37.7 - Auditing Transmission Service Information.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Auditing Transmission Service Information. 37.7 Section 37.7 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE FEDERAL POWER ACT OPEN ACCESS SAME-TIME INFORMATION SYSTEMS § 37.7 Auditing...

  16. Audit experience in external individual monitoring services accreditation in Brazil

    International Nuclear Information System (INIS)

    Brazilian Nuclear Energy Commission (CNEN) has been carrying out an accreditation program for the External Individual Monitoring Services (named SMIE) for about 45.000 workers involved with ionizing radiation. One of this steps of this accreditation program is the audit to each SMIE. The main audit objective is to verify and to check organizational documentation, system performance test, technical personnel ability and training, quality assurance system procedures and records, essential equipment and facilities and reliability of dose reports. In order to avoid a different audit for each SMIE, effort were made to obtain a standard process. Two aspects were considered the most relevant ones: human resources training and audit procedures. To achieve the first one, a practical and theoretical course taking into account auditing needs was elaborated. As well as experience in one of the technical related areas, an important condition to be member of an audit team is to obtain satisfactory approval in one of the offered courses. In order to accomplish the second point, a set of documents was implemented such as an audit checklist, audit report models, and procedures and recommendations to audit. Up to February 1998, 12 accreditation audits were performed. The main points of this program as well as an assessment of its difficulties and success are reported in this work

  17. Auditoria no Sistema Único de Saúde: o papel do auditor no serviço odontológico Auditing in the Brazilian National Health System: the auditor's role in oral health services

    Directory of Open Access Journals (Sweden)

    Carlos Ayach

    2013-03-01

    Full Text Available A auditoria, na saúde, verifica os processos e resultados da prestação de serviços, pressupondo o desenvolvimento de um modelo de atenção adequado, de acordo com as legislações vigentes. Nesta pesquisa, objetivou-se analisar as atividades da auditoria no Sistema Único de Saúde no serviço de saúde bucal, buscando demonstrar as ações e a sua inserção nas três esferas de governo. Foram realizadas análise documental e levantamentos bibliográficos sobre os sistemas de auditoria e o papel do auditor no serviço odontológico desde 1969. Os resultados mostraram que foram encontrados seis artigos sobre auditoria odontológica no SUS e que a atuação do auditor odontológico é abrangente no gerenciamento do sistema, consistindo no controle, na avaliação, na supervisão e na orientação, bem como na garantia da participação social e acesso aos serviços. Na saúde bucal o auditor analisa, monitora e fiscaliza o planejamento das estratégias e os procedimentos efetuados; realiza o cadastramento dos profissionais, das unidades de saúde e a programação física orçamentária; viabiliza os dados para o sistema de informação e o pagamento dos serviços prestados; examina o cumprimento das pactuações, dando um enfoque educativo e não mais policialesco à resolubilidade dos problemas. Conclui-se que existem poucos estudos sobre auditoria odontológica no SUS e que o sistema de auditoria é um instrumento administrativo confiável e essencial para os gestores no desenvolvimento das ações de saúde.Auditing in health verifies processes and results in the provision of services, assuming the development of an adequate care model in accordance with the current legislation. In this research, the goal was to analyze the auditing activities within the Brazilian National Health System, in the oral health service, aiming to demonstrate the actions and their inclusion in the three governmental spheres. Documental analyses were undertaken

  18. Determinants of Non-Audit Services in Malaysia: A Theoretical Model

    OpenAIRE

    Siti Subaryani Binti Zainol; M. Krishna Moorthy; Tengku Rahimah Binti Tengku Arifin

    2012-01-01

    This study discusses on the factors that influence the purchase of non-audit services by the companies in Malaysia. It investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase of non-audit services. The proposed model indicates that the chief executive officer duality, board independence and audit community independence influence the non-audit services. However, company size, leverage Return on assets and audit fees act as co...

  19. Strengthen School Culture Using a Customer Service Audit.

    Science.gov (United States)

    Clement, Nicholas I.

    2002-01-01

    Describes customer-service audit of school district's internal and external communities that included site visits and inspection, focus groups with parents and students, a staff survey, and mystery phone calls to assess phone skills. (PKP)

  20. National audit of drug information centers.

    Science.gov (United States)

    Dombrowski, S R; Visconti, J A

    1985-04-01

    A comprehensive audit of drug information centers (DICs) was conducted to obtain information on sources of funding, staffing, information resources, computerization, workload, and scope of services and activities and to examine the role of DICs in education, patient care, and research. Responses were obtained from 98 of the 121 DICs surveyed. The scope of activities and services varied considerably between centers and depended on such factors as source of funding, size of institution, academic affiliation, staffing, and workload. Many DICs are involved in writing newsletters, preparing information for pharmacy and therapeutics committee meetings, developing and updating formularies, and providing contract services to other organizations. The patient-care activities of DICs include providing consultations, performing drug-use reviews, monitoring adverse drug reactions, and coordinating investigational drug studies; DICs are also involved in training undergraduate and graduate pharmacy students and residents and conducting research projects. Large workloads and lack of time were cited most often as factors limiting DIC participation in patient-care, educational, and research activities. Because DICs are involved in a wide variety of educational, research, and patient-care activities, more emphasis should be placed on documenting the costs of these services in relation to their benefits to the institution. PMID:4014232

  1. The New Statutory Audit Framework in Europe: Implications for the Provision of Non-audit Services

    DEFF Research Database (Denmark)

    Holm, Claus

    2016-01-01

    provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator......-determined condition of non-independence. The cap is applied as a treatment effect on the ex ante relationship between audit fees and non-audit fees. In a sample with 3,238 observations, Denmark is compared with Finland, Germany, Sweden and the UK in order to determine whether the new measure will have different...... countries. Denmark is singled out as having particular dependency issues which are not sufficiently recognized in the minimum implementation rationale applied by the national legislators. Originality/value: This study establishes that the measures in the new audit reform likely will have some effect in most...

  2. Linking audit and clinical effectiveness in the lung tumour service

    LENUS (Irish Health Repository)

    Gorman, Sharon

    2009-05-28

    Clinical Audit plays an important role in the evaluation of care and clinical outcomes for all patients. In conjunction with the respiratory nurse specialist a retrospective chart audit of the regional lung cancer service was undertaken at the Midlands Regional Hospital Mullingar (MRHM). The lung cancer service has been established for four years and has set its standards in line with NICE guidelines and Irish guidelines for the clinical management of lung cancer. An audit tool was developed by the audit facilitator in conjunction with the respiratory nurse specialist and key department personnel. The tool aimed to measure length of time taken for key steps in the patients care pathway. A pilot audit was carried out and the tool was evaluated. The audit tool provided accurate recording of information at key points in the patient’s care which allows for a thorough service evaluation. The data collected and analysed gives vital information on the quality of service, and showed where there are deficits in service provision that need to be addressed.

  3. TLD audit in the radiotherapy at the national level

    International Nuclear Information System (INIS)

    Czech legislation requires that all radiotherapy departments undertake quality independent audit annually. An authorized auditing group was created as a body of the National Radiation Protection Institute. It has been decided that TLD postal audit combined with film dosimetry would alternate with in situ audit every two or three years. For this, a local TLD measuring network has been established. The methods applied in the TLD audit were taken from EROPAQ and EURAQA projects in 1996 and modified to comply with Czech local circumstances. First TLD audits were started in February 1997. During the February to September period, 60 beams were checked: 26 Co-60 beams, 10 Cs-137 beams, 15 X-ray beams, and 9 electron beams. Details of the measurements and their results are given. (P.A.)

  4. Approach the National Quality Audit System for Radiotherapy in Latvia

    OpenAIRE

    Dehtjars, J; Popovs, S; Plaude, S

    2008-01-01

    It is very important to make National Quality Audit to ensure accurate conformal RT delivery. It is necessary to develop an Audit system to inspect all Conformal RT and IMRT delivery chain including the Quality checks of linear accelerator, Multileaf Collimator (MLC), Computer Tomography (CT) scanner or simulator, target and tissue delineation, plan evaluation, and delivery.

  5. The Effect of auditor-provided non-audit services on auditor independence and Sarbanes-Oxley: What separates tax services from other non-audit services?

    OpenAIRE

    Leino, Lasse

    2013-01-01

    Objectives of the Study: The Sarbanes-Oxley Act prohibited a large number of individual auditor-provided non-audit services, which were seen to have a negative effect on auditor independence. Tax services were not included in the list, implying that the effects of these services should somehow differ from those of other consulting services. Research on all non-audit services however has yielded contradictory results. This study sets out to illustrate the possible effects of tax services u...

  6. A Semantic Model for Enhancing Network Services Management and Auditing

    OpenAIRE

    Rodrigues, Carlos; Carvalho, Paulo; Álvarez-Sabucedo, Luis M.; Lima, Solange

    2011-01-01

    The road toward ubiquity, heterogeneity and virtualization of network services and resources urges for a formal and systematic approach to network management tasks. In particular, the semantic characterization and modeling of services provided to users assume an essential role in fostering autonomic service management, service negotiation and auditing. This paper is centered on the definition of an ontology for multiservice IP networks which intends to address multiple service managemen...

  7. Benefits of joint audits of service company and operator personnel

    International Nuclear Information System (INIS)

    Companies operating in the petroleum industry are showing an increasing collective awareness of safety and environmental issues. The objective of management in any organization is to identify potential hazards and develop and implement an action plant to eliminate these hazards. Joint audits between operating companies and service companies have proved an effective means of developing an objective and realistic safety awareness program. Joint audits, unlike external audits, enable both companies to develop, implement and monitor a meaningful safety policy based on factual information. The paper describes the planning, execution and follow up of an in-depth joint audit. Analysis of the audit results generated action plans to correct areas in need of improvement for both the operating and service companies. Of these areas, most could be corrected and resolved within three months while the remainder were targeted for remedial action to be completed within one year. The paper provides a thorough set of guidelines for all stages of a successful joint audit and illustrates, with examples, the operational improvements to be gained from such operator/service-company cooperation

  8. A National Framework for Energy Audit Ordinances

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, Cody; Costa, Marc; Long, Nicholas; Antonoff, Jayson

    2016-08-26

    A handful of U.S. cities have begun to incorporate energy audits into their building energy performance policies. Cities are beginning to recognize an opportunity to use several information tools to bring to real estate markets both motivation to improve efficiency and actionable pointers on how to improve. Care is necessary to combine such tools as operational ratings, energy audits, asset ratings, and building retro-commissioning in an effective policy regime that maximizes market impact. In this paper, the authors focus on energy audits and consider both the needs of the policies' implementers in local governments and the emerging standards and federal tools to improve data collection and practitioner engagement. Over the past two years, we have compared several related data formats such as New York City's existing audit reporting spreadsheet, ASHRAE guidance on building energy auditing, and the DOE Building Energy Asset Score, to identify a possible set of required and optional fields for energy audit reporting programs. Doing so revealed tensions between the ease of data collection and the value of more detailed information, which had implications for the effort and qualifications needed to complete the energy audit. The resulting list of data fields is now feeding back into the regulatory process in several cities currently working on implementing or developing audit policies. Using complementary policies and standardized tools for data transmission, the next generation of policies and programs will be tailored to local building stock and can more effectively target improvement opportunities through each building's life.

  9. National Weather Service

    Science.gov (United States)

    ... Forecast Models GIS Data Portal NOAA Weather Radio Services SKYWARN Storm Spotters StormReady TsunamiReady EDUCATION Be A ... For NWS Employees International National Centers Products and Services Careers Contact Us Glossary Local forecast by "City, ...

  10. Impact of clinical audit on the quality of radiological practices - Experiences from a national audit programme supported by a national steering committee

    International Nuclear Information System (INIS)

    Full text: Clinical audit is a systematic examination or review of medical radiological procedures against standards of good practices, with the aim to improve the quality and outcome of patient care. It is a cross cutting, multidisciplinary issue which can have a broad impact on quality of radiological practices. Clinical audit, long applied in other fields of medicine, was introduced to medical radiological practices by an EC Directive (97/43/EURATOM). In Finland, the requirements on clinical audit were implemented by appropriate modifications of the radiation protection regulations. A special joint-stock company Qualisan Oy, supported by the major professional societies of Finland, has provided so far the necessary clinical audit services. About 150 auditors from volunteers among the major professional groups have been trained. By now, all radiological units in Finland, comprising about 450 health care units for diagnostic radiology, 30 units for nuclear medicine and 10 units for radiotherapy, have been audited by Qualisan for the first time. In 2004, a national Steering Committee for the coordination, development and follow-up of the clinical audits was established by the Ministry of Social Affairs and Health. This is a multidisciplinary group of clinical experts, independent of Qualisan or other auditing organizations. The first results of the national audit programme, with the actions by the Steering Committee, are the subject of this paper. Methods. At first, the national Steering Committee prepared guidelines on the detailed requirements of competence, experience and independence of the auditors. After about 25% of the units had been audited (excluding radiotherapy by that time), the committee carried out a comprehensive survey of the outcome of audits. Recently, the committee has organized meetings with other invited experts in order to supplement the audits by in-depth assessment of selected practices. Results. According to Finnish regulation, clinical

  11. The IAASB - the International Auditing and Assurance Standards Board - the Influence of Institutional Aspects on International Harmonization Concept of Auditing Services

    Directory of Open Access Journals (Sweden)

    Ladislav Kareš

    2008-12-01

    Full Text Available The article dealt with institutional aspects of auditing profession, mostly their impact on international harmonization concept of auditing services. The authors of the article mention on importance and tasks of the institution - the IAASB - The International Auditing and Assurance Standards Board, by compiling of strategy of auditing services behavior and development, mostly in context of providing the auditing services. The authors mention on the IAASB priorities in this area set for period 2009 - 2011.

  12. The IAASB - the International Auditing and Assurance Standards Board - the Influence of Institutional Aspects on International Harmonization Concept of Auditing Services

    OpenAIRE

    Ladislav Kareš; Petra Krišková

    2008-01-01

    The article dealt with institutional aspects of auditing profession, mostly their impact on international harmonization concept of auditing services. The authors of the article mention on importance and tasks of the institution - the IAASB - The International Auditing and Assurance Standards Board, by compiling of strategy of auditing services behavior and development, mostly in context of providing the auditing services. The authors mention on the IAASB priorities in this area set for period...

  13. National Energy Audit (NEAT) Users Manual Version 7; TOPICAL

    International Nuclear Information System (INIS)

    Welcome to the U.S. Department of Energy's (DOE's) energy auditing tool, called ''NEAT.'' NEAT, an acronym for National Energy Audit Tool, a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the Program. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measures for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many building energy consumption algorithms are taken from Lawrence Berkeley Laboratory's Computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of Energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent

  14. National Energy Audit (NEAT) Users Manual Version 7

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.

    2001-05-10

    Welcome to the U.S. Department of Energy's (DOE's) energy auditing tool, called ''NEAT.'' NEAT, an acronym for National Energy Audit Tool, a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the Program. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measures for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many building energy consumption algorithms are taken from Lawrence Berkeley Laboratory's Computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of Energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent.

  15. Clients’ Perspectives Toward Audit Service Quality of the Big 4 inThailand

    OpenAIRE

    Sonsa-ardjit, Pitchaya; Vejaratpimol, Ramon

    2010-01-01

    Purpose The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. Finally, factors influencing clients’ expectations of audit service quality will be categorised. Method A combination of qualitative and quantitative approach is used in the form of a web-based self-completion questionna...

  16. Non-Audit Service Fees, Auditor Characteristics and Earnings Restatements

    OpenAIRE

    SORIN-SANDU VÎNĂTORU; GEORGE CALOTĂ

    2009-01-01

    The objective of the study is to provide empirical evidence of the impact of non-audit services (NAS) as well as other auditor characteristics on auditor independence by testing the relationship of NAS fees to the occurrence of financial statement restatements. The authors tested whether firms that restate their financial statements have higher levels of total service fees or higher levels of NAS fees than non-restatement firms. The testing also includes an examination of the relationship bet...

  17. Pengaruh Audit Fee, Non-Audit Service, Profil Kap, Dan Hubungan Audit Yang Lama Antara Kap Dan Klien Terhadap Independensi Auditor Dalam Kantor Akuntan Publik Di Medan

    OpenAIRE

    Singarimbun, Adryan

    2014-01-01

    The objective of this study is to test empirically the factors that influence the independence of public accountant both partially and simultaneously. The factors cover Audit Fee, Non-Audit Services, the KAP profile, and Audit Tenure. The population in this study was the auditors who worked in the 19 public accountant firms in Medan on 2013. The samples used by purposive sampling of 59 samples. Questionnaire distributed to respondents were 59 and the number of questionnaires that can be a...

  18. A national dosimetric audit of IMRT

    International Nuclear Information System (INIS)

    Background and purpose: A dosimetric audit of IMRT has been carried out within the UK between June 2009 and March 2010 in order to provide an independent check of safe implementation and to identify problems in the modelling and delivery of IMRT. Methods and materials: A mail based audit involving film and alanine dosimeters was utilized. Measurements were made for each individual field in an IMRT plan isocentrically in a flat water-equivalent phantom at a depth of 5 cm. The films and alanine dosimeters were processed and analysed centrally; additional ion chamber measurements were made by each participating centre. Results: 57 of 62 centres participated, with a total of 78 plans submitted. For the film measurements, all 176 fields from the less complex IMRT plans (including prostate and breast plans) achieved over 95% pixels passing a gamma criterion of 3%/3 mm within the 20% isodose. For the more complex IMRT plans (mainly head and neck) 8/245 fields (3.3%) achieved less than 95% pixels passing a 4%/4 mm gamma criterion. Of the alanine measurements, 4/78 (5.1%) of the measurements differed by >5% from the dose predicted by the treatment planning system. Three of these were large deviations of -77.1%, -29.1% and 14.1% respectively. Excluding the three measurements outside 10%, the mean difference was 0.05% with a standard deviation of 1.5%. The out of tolerance results have been subjected to further investigations. Conclusions: A dosimetric audit has been successfully carried out of IMRT implementation by over 90% of UK radiotherapy departments. The audit shows that modelling and delivery of IMRT is accurate, suggesting that the implementation of IMRT has been carried out safely.

  19. Compliance Audits (Attestation Engagements) of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers. Audit Guide. Update.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    In June 1995, the U.S. Department of Education issued an audit guide that required that all institutions participating in Title IV programs have an annual compliance audit. This guide contains a notice to institutions and third party servicers that, to the extent that an institution contracts with a server to administer any aspect of Title IV…

  20. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

    OpenAIRE

    Peter Okah, Okah

    2013-01-01

    Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. In addition to this, they called upon all firms to disclose all fees paid to auditors for both audit and non-audit se...

  1. Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services

    OpenAIRE

    Si Wen (Stacey) WANG; Hay, David

    2013-01-01

    Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to regulators and financial report users. However, after changes to the environment of auditing, including new regulation, it may be that the situation has changed. This paper examines whether there is a relati...

  2. Audit

    OpenAIRE

    1991-01-01

    Audit has long been a feature of good general practice. The literature is full of examples of audit by general practitioners and this Occasional Paper quotes many examples of audit which have produced valuable results. This chapter gives some advice to doctors wishing to audit their prescribing.

  3. Strategic environmental audit for the national waste disposal program

    International Nuclear Information System (INIS)

    The report on the strategic environmental audit for the national waste disposal program covers the following issues: aim of the study, active factors, environmental objectives; description and evaluation of environmental impact including site selection criteria for final repositories of heat generating radioactive waste, intermediate storage of spent fuel elements and waste from reprocessing plants, disposal of wastes retrieved from Asse II; hypothetical zero variants.

  4. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Kiertzner, Lars; Thinggaard, Frank

    2005-01-01

    of such companies involve a relatively large proportion of accessory accounting services in the audit service. In the generic large company, other decisive factors than client size include complexity of substance and general client risk, indicating that the typical audit of such companies is to a...... indicate that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk...... profile and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

  5. Audit to Target Food-Service Corporations

    Science.gov (United States)

    Shah, Nirvi

    2011-01-01

    The author reports on the U.S. Department of Agriculture's plan to look closely at whether the food-service-management companies running many school cafeterias are passing along all the discounts and rebates they receive from their suppliers to the districts that hire them. The plan to probe companies will begin in August, said Alison Decker, a…

  6. National Energy AudiT (NEAT) user`s manual

    Energy Technology Data Exchange (ETDEWEB)

    Krigger, J.K.; Adams, N. [Saturn Resource Management, Helena, MT (United States); Gettings, M. [Oak Ridge National Lab., TN (United States). Energy Div.

    1997-10-01

    Welcome to the US Department of Energy`s (DOE`s) energy auditing tool called ``NEAT``. NEAT, an acronym for National Energy AudiT, is a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the program as well as those anticipated from new regulations pertaining to waiver of the 40% materials requirements. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measured for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many buildings energy consumption algorithms are taken from Lawrence Berkeley Laboratory`s to the computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent.

  7. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

    OpenAIRE

    Atanasiu Pop; Oana - Raluca Iosivan

    2008-01-01

    The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon external audit fees. An audit fee model is used to examine the effect of audit clientsize, client complexity, and the size of the audit firm on the amount of audit fees for asample of audit engagements performed in the tow of Romanian major cou...

  8. The Effect of Two Auditors and Non-audit Services on Audit Fees: Evidence from a Small Capital Market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    companies client size and complexity in a formal technical sense is decisive which might indicate that audits of such companies involve a relatively large proportion of accessory accounting service immanent in the audit service. In the generic large company decisive factors besides client size are...... generic proxy variables for client size, complexity, risk profile and auditor size contributing to the level of audit fees. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between segments of large and small companies. In the small Danish...... complexity of substance and general client risk thus indicating that the typical audit of such a large company to a greater extent is planned considering risk and materiality. In contrast to most prior international research, no general Big Four effect could be established by analyzing Danish data. However...

  9. National Energy Audit Tool for Multifamily Buildings Development Plan

    Energy Technology Data Exchange (ETDEWEB)

    Malhotra, Mini [ORNL; MacDonald, Michael [Sentech, Inc.; Accawi, Gina K [ORNL; New, Joshua Ryan [ORNL; Im, Piljae [ORNL

    2012-03-01

    The U.S. Department of Energy's (DOE's) Weatherization Assistance Program (WAP) enables low-income families to reduce their energy costs by providing funds to make their homes more energy efficient. In addition, the program funds Weatherization Training and Technical Assistance (T and TA) activities to support a range of program operations. These activities include measuring and documenting performance, monitoring programs, promoting advanced techniques and collaborations to further improve program effectiveness, and training, including developing tools and information resources. The T and TA plan outlines the tasks, activities, and milestones to support the weatherization network with the program implementation ramp up efforts. Weatherization of multifamily buildings has been recognized as an effective way to ramp up weatherization efforts. To support this effort, the 2009 National Weatherization T and TA plan includes the task of expanding the functionality of the Weatherization Assistant, a DOE-sponsored family of energy audit computer programs, to perform audits for large and small multifamily buildings This report describes the planning effort for a new multifamily energy audit tool for DOE's WAP. The functionality of the Weatherization Assistant is being expanded to also perform energy audits of small multifamily and large multifamily buildings. The process covers an assessment of needs that includes input from national experts during two national Web conferences. The assessment of needs is then translated into capability and performance descriptions for the proposed new multifamily energy audit, with some description of what might or should be provided in the new tool. The assessment of needs is combined with our best judgment to lay out a strategy for development of the multifamily tool that proceeds in stages, with features of an initial tool (version 1) and a more capable version 2 handled with currently available resources. Additional

  10. Audit of the Health Service Executive orthodontic referral pathway between 2009 and 2011 in the Dublin Mid-Leinster region.

    LENUS (Irish Health Repository)

    Wolstencroft, Simon

    2014-03-21

    An audit was undertaken in 2009 to determine the success of the new national orthodontic referral protocol introduced to the Health Service Executive (HSE) in 2007 and operated in the Dublin Mid-Leinster HSE region. It was repeated in 2011 to determine if the HSE austerity measures have had a bearing on the orthodontic service performance in the Dublin Mid-Leinster HSE region. The audit also measured the success of referring practitioners in identifying the correct Index of Orthodontic Treatment Need (IOTN) classification of the patient. In the 2011 audit, the figures were broken down to identify the occlusal variables that caused dental practitioners most difficulties in identification. The audit demonstrates a good referral to assessment timeframe in 2009 (85-80% compliance for IOTN 5 and 4 within three to six months, respectively), which deteriorates significantly in 2011 (26-4% for IOTN 5 and 4 within three to six months, respectively). The ability of dentists to identify the correct IOTN classification was better in 2009 (60% correct) compared to 2011 (51% correct), but both figures fell below the audit standard of 75% of referrals with correct IOTN classifications. The IOTN occlusal dental health components most readily identified by referring practitioners and meeting audit standards were 5a (overjet >9mm), 5i (impacted teeth) and 5h (extensive hypodontia). The remaining occlusal dental health components in the HSE IOTN fell below the audit standard. The audit clearly identifies a requirement for a continued educational effort to maintain the HSE IOTN skill base in primary care, and a need for additional resources to manage the demand for orthodontic assessments.

  11. An empirical investigation on the effect of Non Audit Services on the independence of the auditors

    OpenAIRE

    Shukla, Meenakshi

    2013-01-01

    The following research makes an attempt to understand whether the independence of the auditor’s is impacted due to the provision of Non audit services by them. Data of the FTSE 100 companies over a period of 5 years (2008 to 2012) is studied for the same. To understand this complex relation, two hypotheses are built and regression analysis is done on them. The first research question investigates the relationship between the audit and non audit fees. A positive association between them ...

  12. Quality audit service of the IAEA for radiation processing dosimetry

    International Nuclear Information System (INIS)

    The mandate of the International Atomic Energy Agency includes assistance to Member States to establish nuclear technologies safely and effectively. In pursuit of this, a quality audit service for dosimetry relevant to radiation processing was initiated as a key element of the High-Dose Standardization Programme of the IAEA. The standardization of dosimetry for radiation processing provides a justification for the regulatory approval of irradiated products and their unrestricted international trade. In recent times, the Agency's Dosimetry Laboratory has placed concentrated effort towards establishing a quality assurance programme based on the ISO 9000 series documents. The need for reliable and accurate dosimetry for radiation processing is increasing in Member States and we can envisage a definite role for the SSDLs in such a programme. (author). 10 refs, 3 figs

  13. National audit of radioactivity measurements in Nuclear Medicine Centres

    International Nuclear Information System (INIS)

    Routine activity measurements of radiopharmaceutical solutions in Nuclear Medicine Centres (NMC) are carried out with the help of radionuclide calibrators (RC). These solutions are either ingested or injected to the patient for diagnosis or therapy. However, for the realization of an optimized examination, the activity of these radiopharmaceuticals must be determined accurately before administering it to patients. The primary standards are maintained by Radiation Standards Section, Radiological Physics and Advisory Division. National audit programmes of Iodine -131 activity measurements with RCs are conducted biannually to establish traceability to national standards and to check the status of nuclear medicine practice followed at the NMC. The results of fifteenth audit of 131I activity measurements with RC are presented in this paper. Questionnaires were sent to two hundred and thirty three NMCs in-the country. One hundred and nine NMC's agreed for participation and accordingly, glass vials containing radioactive 131I solution of nominal activity of 100 MBq were procured from Board of Radiation and Isotope Technology, Mumbai. The radioactivity in each vial was determined with high pressure re-entrant gamma ionisation chamber (GIC), a secondary standard maintained by this laboratory. The sensitivity coefficient of GIC is traceable to the primary standard. The standardized radioactive solution of 131I in glass vial was sent to each participant. Measurements results were reported in the reporting form sent. This audit was conducted in four schedules in Jan 2013. One hundred and sixty six results were received from one hundred and nine participants as many participants took measurements on more than one isotope calibrator

  14. Energy audit practices in China: National and local experiences and issues

    International Nuclear Information System (INIS)

    China set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Much of the country’s effort is focused on improving the energy efficiency of the industrial sector, which consumes about two-thirds of China’s primary energy. Industrial energy audits are an important part of China’s efforts to improve its energy intensity. Such audits are employed to help enterprises identify energy-efficiency improvement opportunities and serve as a means to collect critical energy-consuming information. Information about energy audit practices in China is, however, little known to the outside world. This study combines a review of China’s national policies and programs on energy auditing with information collected from surveying a variety of Chinese institutions involved in energy audits. A key goal of the study is to conduct a gap analysis to identify how current practices in China related to energy auditing differ from energy auditing practices found around the world. This article presents our findings on the study of China’s energy auditing practices at the national and provincial levels. It discusses key issues related to the energy audits conducted in China and offers policy recommendations that draw upon international best practices. - Highlights: ► We examine China’s national and regional energy auditing practices in the 11th FYP. ► Energy audits have helped China achieve its energy efficiency target. ► Issues still remain preventing energy auditing from achieving its full potential. ► Gap analysis is conducted to compare with other international auditing program. ► We offer recommendations for the development of best energy audit practices.

  15. Outsourcing of Internal Audit Services in Australian Firms: Some Preliminary Evidence

    OpenAIRE

    Divesh S. Sharma; Nava Subramaniam

    2005-01-01

    Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit functions. The study also identified the type of IA services that were likely to be out-sourced rather than in-housed, the extent to which incumbent external fina...

  16. Applying Universal Design to Disability Service Provision: Outcome Analysis of a Universal Design (UD) Audit

    Science.gov (United States)

    Beck, Tanja; Diaz del Castillo, Patricia; Fovet, Frederic; Mole, Heather; Noga, Brodie

    2014-01-01

    This article presents out an outcome analysis of a Universal Design (UD) audit to the various professional facets of a disability service (DS) provider's office on a large North American campus. The context of the audit is a broad campus-wide drive to implement Universal Design for Learning (UDL) in teaching practices. In an effort for…

  17. Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

  18. Modeling Financial Audit in the Services and Financial Investments Companies

    OpenAIRE

    Pepi Mitica

    2010-01-01

    This paper is meant to deal with a generous theme, the auditing of S.S.I.F. and implicitly with the capital market, lent for such an accomplishment it is necessary to identity the audit in accordance with its standards, with its well defined subject matter named entity of audit.The optimum entity of audit on the capital market cannot be anything else but the intermediary of the capital market or the S.S.I.F. The tranzactioning system of the Exchange Stock grants a reasonable assurance from th...

  19. Auditing a court assessment and advice service for defendants with mental health difficulties: utilizing electronic patient records.

    Science.gov (United States)

    Gough, Karen; Magness, Laura; Winstanley, Julia

    2012-07-01

    This study is an audit of the Somerset Court Advice and Assessment Service (CAAS) throughout its first year of implementation. It reports that the service successfully met the six desired objectives as set out in its Service Level Agreement. Further to this, it reports that the use of National Health Service electronic patient records within a court setting facilitated the provision of apposite and timely information to the court. Specific findings were that deliberate self-harm/suicidal ideation and mood disorders were the primary reasons for a person requiring CAAS involvement. Violence against the person, breach of orders and theft were the most prevalent categories of offending within this referred group. The prevalence of previous psychiatric history was significantly higher than found in comparable audits. It is likely that this is due to the efficacy of proactive and in vivo utilization of electronic patient records. Conclusions include the need to work in partnership with drug and alcohol agencies and the importance of recognizing that these services have significant clinical benefits for defendants with mental health problems, and the court system in terms of financial savings. We suggest ongoing audit is necessary to guide the development of other schemes in this pioneering service area. PMID:22833486

  20. Audit of an inpatient liaison psychiatry consultation service.

    LENUS (Irish Health Repository)

    Lyne, John

    2012-02-01

    PURPOSE: The purpose of this paper is to examine an audit that was performed of all patients referred to a liaison psychiatry inpatient consultation service which sought to establish a baseline for demographics, type of referral, and management of referrals, with a view to introducing improved evidence-based treatments. It also aims to examine timeliness of response to referrals benchmarked against published standards. DESIGN\\/METHODOLOGY\\/APPROACH: All inpatient referrals to a liaison psychiatry service were recorded over a six-month period, including demographics, diagnosis, management and timeliness of response to referrals. The data were retrospectively analysed and compared against international standards. FINDINGS: A total of 172 referrals were received in the six months. Commonest referral reasons included assessments regarding depressive disorders (23.8 per cent), delirium\\/other cognitive disorders (19.2 per cent), alcohol-related disorders (18.6 per cent), anxiety disorders (14.5 per cent), and risk management (12.2 per cent). Evidence-based practices were not utilised effectively for a number of different types of presentations. A total of 40.1 per cent of referrals were seen on the same day, 75.4 per cent by the end of the next day, and 93.4 per cent by the end of the following day. PRACTICAL IMPLICATIONS: Use of a hospital protocol for management of delirium may improve outcomes for these patients. Evidence-based techniques, such as brief intervention therapies, may be beneficial for referrals involving alcohol dependence. Referrals were seen reasonably quickly, but there is room for improvement when compared with published standards. ORIGINALITY\\/VALUE: This paper provides valuable information for those involved in management of liaison psychiatry consultation services, providing ideas for development and implementation of evidence based practices.

  1. Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services

    OpenAIRE

    SUCIU Gheorghe

    2008-01-01

    The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes, making propositions in order to consolidate the efficiency. The financial auditing represents the activity of professional examination of the information...

  2. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    Energy Technology Data Exchange (ETDEWEB)

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

  3. Auditing Orthopaedic Audit

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-01-01

    INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change. PMID:18828963

  4. Youth Unemployment and National Service.

    Science.gov (United States)

    Thomas, Franklin A.

    This 1983 speech by the president of the Ford Foundation addresses the problem of youth unemployment and examines the case for adoption of a system of "National Service." The widening effects of structural unemployment are cited; and economic, demographic, and technological reasons for this phenomenon are outlined. National Service is described as…

  5. Selected Factors Affecting the Development of Auditing Services Market in Poland

    Directory of Open Access Journals (Sweden)

    Rafał Rydzak

    2010-12-01

    Full Text Available This article presents three factors affecting the development of auditing services market and its oligopoly. The binding provisions of law concerning discretionary powers of auditing companies’ proprietary rights, to some extent, petrify the current auditing market structure. By means of numerous capital access deterrents they make it impossible to compete with the most influential entities on the market. Bearing in mind the vital influence of statutory auditors on companies’ functioning, and allowing the companies access to capital, it is advisable to abolish all binding restrictions and simultaneously strengthen the internal control mechanisms facilitating high quality of financial review and statutory auditors’ independence. The auditing services market is, most of all, subject to price competition. The binding requisition of statutory auditors’ (including auditing companies salary disclosure intensifies mutual chain of audit pricing dependence and restricts competition. Properly utilized rotation principle, by strengthening the competence, might positively influence functioning of the auditing services market. It increases an opportunity of collaborating with new entities, while enforcing constant improvement of qualifications required to perform financial reviews. Hence its wider use should be postulated.

  6. Demand and Supply of Accounting and Audit Services to Small Scale Business in Nigeria

    Directory of Open Access Journals (Sweden)

    Samson A. Adediran

    2012-02-01

    Full Text Available Small businesses are important to the Nigerian economy. As a developing economy, the investment of vast wealth and resources in small businesses and the auditing of their business are very crucial to the financial growth and prosperity of the economy. The aim of this study is to present the results of a systematic inquiry about the state of demand and supply of accounting and audit services for small businesses in Nigeria particularly Edo State using a sample of small businesses and audit firms. The study aims to find out; whether there is a gap between demand and supply of audit services for small businesses in Nigeria; if there is a gap; what are the reasons for the gap; and how the gap can be filled? To this end, two hypotheses were formulated and tested using the binary logistic regression and the Z-test statistics. It was discovered that small scale businesses do not demand for accounting and audit services in Edo State, and also audit firms supply professional services to small scale businesses in Edo State. The study recommended that small businesses should as a matter of urgency evolve suitable culture appropriate for their demand for professional services of accountants and auditors as this will adequately promote the financial performance their businesses.

  7. A national audit of the laboratory diagnosis of tuberculosis and other mycobacterial diseases within the United Kingdom.

    OpenAIRE

    Drobniewski, F. A.; Watt, B; Smith, E. G.; Magee, J G; Williams, R.; Holder, J.; Ostrowski, J.

    1999-01-01

    In order to audit United Kingdom laboratory diagnostic and reference services including novel molecular methods for tuberculosis, a questionnaire was sent to laboratories submitting specimens to the PHLS Mycobacterium Reference Unit (MRU) and regional centres and to the Scottish Mycobacteria Reference Laboratory (SMRL) in 1996-7. Nationally, 67.2% of laboratories responded. Most UK laboratories were fully or conditionally CPA accredited and take part in the NEQAS proficiency scheme. On averag...

  8. UK intussusception audit: A national survey of practice and audit of reduction rates

    International Nuclear Information System (INIS)

    Aim: To define current UK reduction practice and the reductions rates achieved. Materials and methods: Electronic surveys were sent to radiologists at 26 UK centres. This assessed methods of reduction, equipment, personnel, and protocol usage. Standardized audit proforma were also sent to evaluate all reductions performed in 2011. Results: Twenty-two of 26 centres (85%) replied. All used air enema under fluoroscopic guidance. Equipment was not standardized but could be broadly categorized into hand-pumped air-supply systems (seven centres) and pressurized air systems (15 centres). Seventeen centres followed a protocol based on British Society of Paediatric Radiologists (BSPR) guidelines. In 21 of the 22 centres a consultant paediatric radiologist led reductions and only 12 centres reported a surgeon being present. Three hundred and ten cases were reported across 22 centres. Cases per centre ranged from 0–31 (median 14). Reduction rates varied from 38–90% (median 71%). The overall perforation rate was 2.5%. Caseload did not significantly correlate with reduction rate, and there was no significant difference between the two types of equipment used. Median reduction rates were 15% higher in centres with a surgeon present at reduction (p < 0.05). Conclusion: Intussusception care in the UK lacks standardization of equipment and personnel involved. National reduction rates are lower than in current international literature. Improved standardization may lead to an improvement in reduction rates and a surgeon should always be present at reduction

  9. Energy Audit Practices in China: National and Local Experiences and Issues

    Energy Technology Data Exchange (ETDEWEB)

    Shen, Bo; Price, Lynn; Lu, Hongyou

    2010-12-21

    China has set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Since the industrial sector consumes about two-thirds of China's primary energy, many of the country's efforts are focused on improving the energy efficiency of this sector. Industrial energy audits have become an important part of China's efforts to improve its energy intensity. In China, industrial energy audits have been employed to help enterprises indentify energy-efficiency improvement opportunities for achieving the energy-saving targets. These audits also serve as a mean to collect critical energy-consuming information necessary for governments at different levels to supervise enterprises energy use and evaluate their energy performance. To better understand how energy audits are carried out in China as well as their impacts on achieving China's energy-saving target, researchers at the Lawrence Berkeley National Laboratory (LBNL) conducted an in-depth study that combines a review of China's national policies and guidelines on energy auditing and a series of discussions with a variety of Chinese institutions involved in energy audits. This report consists of four parts. First, it provides a historical overview of energy auditing in China over the past decades, describing how and why energy audits have been conducted during various periods. Next, the report reviews current energy auditing practices at both the national and regional levels. It then discusses some of the key issues related to energy audits conducted in China, which underscore the need for improvement. The report concludes with policy recommendations for China that draw upon international best practices and aim to remove barriers to maximizing the potential of energy audits.

  10. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    International Nuclear Information System (INIS)

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

  11. 非审计服务、知识溢出与审计质量%Non-audit Services, Knowledge Spillovers and Audit Quality

    Institute of Scientific and Technical Information of China (English)

    唐滔智; 余怒涛; 李小军

    2014-01-01

    目前,非审计服务与审计服务是否具有知识溢出效应,以及是否影响审计质量引起关注。独立方程模型确认非审计收费与审计收费之间存在某种相关关系,表明审计服务与非审计服务之间存在知识溢出效应。尽管没有发现非审计服务影响审计质量的直接证据,但有证据表明前期非正常应计对非审计收费有显著影响,这在一定程度上证明了人们对非审计服务影响审计独立性的担忧。%At present, whether audit services and non -audit services having knowledge spillovers and affecting audit quality has been concerned .Single-equation model confirms an association between audit and non -audit fees, which shows that such evidence is consistent with knowledge spillovers between the two services .Despite we don′t find direct evidence that non -audit services affect audit quality , but there is evidence that early abnormal accruals have an impor-tant impact on non -audit fees, to a certain extent, this confirms people′s concerns about what non -audit services affect auditor independence.

  12. 75 FR 12254 - National Park Service

    Science.gov (United States)

    2010-03-15

    ... National Park Service AGENCY: National Park Service, U.S. Department of the Interior. ACTION: National... National Center for Preservation Technology and Training, National Park Service, will meet on Thursday and... Service, U.S. Department of the Interior, 645 University Parkway, Natchitoches, LA 71457--telephone...

  13. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  14. Links between clinical audit and contracting systems.

    Science.gov (United States)

    Lord, J; Littlejohns, P

    1995-01-01

    In 1989, a programme of clinical audit was introduced throughout the UK National Health Service (NHS), in an attempt to improve care through the application of quality methodology to clinical issues. However, the role of clinical audit in the new NHS "internal market" is unclear. Reviews evidence on the development of audit and concludes that it has operated largely in isolation, under professional control. Central policy is now advocating greater purchaser and provider management involvement in audit, enabling feedback from and to service provision and management decisions. Where there are constructive local relationships the opening up of audit should be beneficial, but these do not always exist. Discusses a range of models for the interaction of clinical audit with wider NHS management systems. Recommends a split system of professionally controlled background audit and collaborative shared audits to balance conflicting goals. PMID:10143993

  15. Eastern Health Board Regional Orthodontic Service: an initial audit.

    LENUS (Irish Health Repository)

    Dowling, P A

    1997-01-01

    This initial audit of 600 recently assessed Eastern Health Board orthodontic patients suggests that a large number of them (47 per cent) requires referral for routine restorative and preventive dental care. Closer links are needed with general dental practitioners and community dental surgeons to resolve these needs. The trend for a high referral of females and Class 11 Division 1 malocclusion type correlated well with studies in other countries.

  16. Auditing thrombolysis service for stroke at Mater Dei Hospital

    OpenAIRE

    Micallef, Daniel; Mallia, Maria; Borg, Denise; Aquilina, Josanne

    2015-01-01

    Thrombolysis for acute ischaemic stroke was introduced locally in October 2010. In 2012, the practice was audited to analyse the prevalence of inclusion and exclusion criteria for thrombolysis. Data about the local incidence of stroke, demographics and outcome was also obtained. All patients admitted to Mater Dei Hospital with a diagnosis of stroke over an 8 month period were recruited. Standard data collection sheets were used to obtain data. 251 patients were admitted with a confirm...

  17. The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

    OpenAIRE

    Berg, Sofie; Moré, Caroline

    2016-01-01

    Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in rela...

  18. Validating dose rate calibration of radiotherapy photon beams through IAEA/WHO postal audit dosimetry service

    International Nuclear Information System (INIS)

    In external beam radiation therapy (EBRT), the quality assurance (QA) of the radiation beam is crucial to the accurate delivery of the prescribed dose to the patient. One of the dosimetric parameters that require monitoring is the beam output, specified as the dose rate on the central axis under reference conditions. The aim of this project was to validate dose rate calibration of megavoltage photon beams using the International Atomic Energy Agency (IAEA)/World Health Organisation (WHO) postal audit dosimetry service. Three photon beams were audited: a 6 MV beam from the low-energy linac and 6 and 18 MV beams from a dual high-energy linac. The agreement between our stated doses and the IAEA results was within 1% for the two 6 MV beams and within 2% for the 18 MV beam. The IAEA/WHO postal audit dosimetry service provides an independent verification of dose rate calibration protocol by an international facility. (author)

  19. The Impact Between Non-audit Services and Auditor Independence in UK

    OpenAIRE

    Ke, Yan

    2012-01-01

    This research examines whether the provision of non-audit services from the incumbent auditor would impact auditor independence based on Ashbaugh et al.(2003)’s empirical tests. Using data collected from financial statements of listed UK firms, the results of tests are contrast to Ashbaugh et al. (2003)’s results which are based on US sample firms. It shows that non-audit fees are negative significant associated with signed discretionary accruals in the UK environment, which indicates that th...

  20. US Forest Service National Forest System Trails

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the world wide web that depicts National Forest Service trails that have been approved for publication. This service is used internally and...

  1. The Australian radiation protection and nuclear safety agency megavoltage photon thermoluminescence dosimetry postal audit service 2007–2010

    International Nuclear Information System (INIS)

    The Australian radiation protection and nuclear safety agency (ARPANSA) has continuously provided a level 1 mailed thermoluminescence dosimetry audit service for megavoltage photons since 2007. The purpose of the audit is to provide an independent verification of the reference dose output of a radiotherapy linear accelerator in a clinical environment. Photon beam quality measurements can also be made as part of the audit in addition to the output measurements. The results of all audits performed between 2007 and 2010 are presented. The average of all reference beam output measurements calculated as a clinically stated dose divided by an ARPANSA measured dose is 0.9993. The results of all beam quality measurements calculated as a clinically stated quality divided by an ARPANSA measured quality is 1.0087. Since 2011 the provision of all auditing services has been transferred from the Ionizing Radiation Standards section to the Australian Clinical Dosimetry Service (ACDS) which is currently housed within ARPANSA.

  2. Boardroom diversity and audit fees: director ethnicity, independence and nationality

    Directory of Open Access Journals (Sweden)

    Ayoib CHE AHMAD

    2016-04-01

    Full Text Available This paper investigated the effect of boardroom diversity (herein a composite measure of boardroom ethnic composition, independent and foreign directors on audit fees in the Nigerian context. A sample of companies listed on the Nigerian stock exchange between 2010 and 2011 was used. The study found that 51% of the sampled companies were ethnically diverse, with about 21% and 49% having foreign directors and independent directors respectively. Further, the results of the panel regression revealed that boardroom diversity had a positive relationship with audit fees. The findings indicate that boardroom diversity enhances board monitoring responsibility and therefore results in an increase in demand for auditors’ effort. The findings of this study have implications for future policy recommendations and formulation because they indicate that boardroom diversity could be a desirable board characteristic that can strengthen the monitoring role of the board.

  3. Boardroom diversity and audit fees: director ethnicity, independence and nationality

    OpenAIRE

    Che Ahmad, Ayoib; Abdulmalik, Salau O.

    2016-01-01

    This paper investigated the effect of boardroom diversity (herein a composite measure of boardroom ethnic composition, independent and foreign directors) on audit fees in the Nigerian context. A sample of companies listed on the Nigerian stock exchange between 2010 and 2011 was used. The study found that 51% of the sampled companies were ethnically diverse, with about 21% and 49% having foreign directors and independent directors respectively. Further, the results of the panel regression reve...

  4. A SUMMARY OF THE EPA NATIONAL SOURCE PERFORMANCE AUDIT PROGRAM - 1980

    Science.gov (United States)

    A national quality assurance audit program for methods used in stationary source tests was conducted in 1980 by the Quality Assurance Division of the Environmental Monitoring Systems Laboratory, U.S. Environmental Protection Agency, Research Triangle Park, North Carolina. In this...

  5. A SUMMARY OF THE EPA NATIONAL SOURCE PERFORMANCE AUDIT PROGRAM - 1979

    Science.gov (United States)

    A national quality assurance audit program for methods used in stationary source tests was conducted in 1979 by the Quality Assurance Division of the Environmental Monitoring Systems Laboratory, U.S. Environmental Protection Agency, Research Triangle Park, North Carolina. In this...

  6. US Forest Service Original Proclaimed National Forests and National Grasslands

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting the boundaries encompassing the National Forest System (NFS) lands within the original proclaimed National Forests, along with...

  7. Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    An economic model by DeAngelo shows that the existence of client-specific quasi-rents impairs auditor independence. The provison of non-audit advisory services (NAS) increases quasi-rents, and thus it is a threat to independence. Recently, a number of changes have been made not only to the relevent...... seemed promising. It was found that shareholders generally perceive a negative effect on auditor's independence if NAS are provided. The effects of 19 different services have been analysed. For most of them a negative effect was found, even if these services are not explicitly prohibited in Germany...

  8. Clinical Audit for Referral Guidelines: A Problem Solving Tool

    International Nuclear Information System (INIS)

    In the United Kingdom, the Health Act of 1999 places the responsibility of monitoring and improving the quality of health care with hospital and primary care trusts. All National Health Service employees must perform audits, and in some cases pay progression is limited if there is no evidence that a clinical audit has been carried out. An audit cycle or spiral facilitates a continuing system for quality improvement. About 40 local internal clinical audits are contained in the Royal College of Radiologists' AuditLive, which encourages participation in clinical audits. (author)

  9. Introduction of a qualitative perinatal audit at Muhimbili National Hospital, Dar es Salaam, Tanzania

    Directory of Open Access Journals (Sweden)

    Thomas Angela N

    2009-09-01

    Full Text Available Abstract Background Perinatal death is a devastating experience for the mother and of concern in clinical practice. Regular perinatal audit may identify suboptimal care related to perinatal deaths and thus appropriate measures for its reduction. The aim of this study was to perform a qualitative perinatal audit of intrapartum and early neonatal deaths and propose means of reducing the perinatal mortality rate (PMR. Methods From 1st August, 2007 to 31st December, 2007 we conducted an audit of perinatal deaths (n = 133 with birth weight 1500 g or more at Muhimbili National Hospital (MNH. The audit was done by three obstetricians, two external and one internal auditors. Each auditor independently evaluated the cases narratives. Suboptimal factors were identified in the antepartum, intrapartum and early neonatal period and classified into three levels of delay (community, infrastructure and health care. The contribution of each suboptimal factor to adverse perinatal outcome was identified and the case graded according to possible avoidability. Degree of agreement between auditors was assessed by the kappa coefficient. Results The PMR was 92 per 1000 total births. Suboptimal factors were identified in 80% of audited cases and half of suboptimal factors were found to be the likely cause of adverse perinatal outcome and were preventable. Poor foetal heart monitoring during labour was indirectly associated with over 40% of perinatal death. There was a poor to fair agreement between external and internal auditors. Conclusion There are significant areas of care that need improvement. Poor monitoring during labour was a major cause of avoidable perinatal mortality. This type of audit was a good starting point for quality assurance at MNH. Regular perinatal audits to identify avoidable causes of perinatal deaths with feed back to the staff may be a useful strategy to reduce perinatal mortality.

  10. US Forest Service National Forest System Roads

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting existing National Forest System Roads (NFSR) that are under the jurisdiction of the U.S. Forest Service. Each feature represents...

  11. What to provide and how to provide it? : - a study on small companies' demand for audit and alternative services

    OpenAIRE

    Franzén, Liza

    2010-01-01

    The 1st of July 2010 is the statutory audit going to be abolished in Sweden. After the abolition 96 % of the limited companies do not have to conduct an audit.  This research will therefore study the small companies’ demand for audit and alternative services, and how the services shall be provided to best align with the clients’ demands. This study will be conducted with a positivistic perception of knowledge, since the aim is to explain what factors that affect the companies’ demand. With st...

  12. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid to...... profile and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

  13. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    OpenAIRE

    Thinggaard, Frank; Kiertzner, Lars

    2006-01-01

    This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we...

  14. Validation of the National Lung Cancer Audit database and analysis of the information it contains

    OpenAIRE

    Rich, Anna

    2012-01-01

    Introduction Lung cancer is the commonest cause of cancer related death in men and women in England. In 2004 the National Lung Cancer Audit (NLCA) was created, as a national non-mandatory contemporary dataset of clinical features of individuals with lung cancer in part to identify variations in clinical practice and outcomes. The main aims of this dissertation are to determine the validity and representativeness of this dataset and then to investigate what factors influence access to surg...

  15. The pricing of audit service: Futher evidence from UK banking industry

    OpenAIRE

    Mei, ShengLun

    2012-01-01

    1. Abstract There has been more and more literature to investigate determinants of audit fees and different authors have crossed border of countries under different audit settings to provide evidence of determinants which may influence audit fee. Analyze the determinants of audit fee is to investigate the capital structures of auditing firms, forecast the future trend of audit fees and measure quality, effectiveness, competence of auditing firms. Although there has been more and more liter...

  16. TLD Postal service for quality audits of beams of Co-60 in reference conditions in Cuba

    International Nuclear Information System (INIS)

    Purpose: To describe the methodology and experience of the Secondary Laboratory of Dosimetric Calibration of Cuba in the establishment of the TLD Postal Service for quality audits of beams of Co-60 in reference conditions. Materials and methods: Through the Coordinated Project of Research (Contract 10794) its was bought 200 solid thermoluminescent detectors of LiF: Mg, Ti (TLD-100) in micro bars form with dimensions of 6 x 1 x 1 mm and of the JR 1152F type manufactured in China. All these detectors were identified individually with a serial number on one of its faces, using a graphite fine sheet. Those detectors for its irradiation are introduced in cylindrical plastic capsules developed and used by the International Atomic Energy Agency (IAEA) in the Audit Postal Service of Dose IAEA/WHO, the capsules have one cavity equal to 3 mm for that is necessary to recover this cavity with a fine plastic tube so that the detectors remain immobile during the irradiation. The method used to determine the individual sensitivity of the thermoluminescent detectors is: to irradiate a detectors group (100 micro bars) 4 times in those same geometric conditions, with the same irradiation history and reading, then it is determine for each detector a sensitivity factor equal to the average of those readings obtained for the 4 irradiation cycles for each i detector among the average of all the reading values obtained during the 4 cycles. The thermoluminescent signal is obtained with a Harshaw 2000C/B reader manual. Results: The satisfactory results obtained in the verification of the calibration of the TLD system, using the reference irradiation service of the Seibersdorf Dosimetry Laboratory of the IAEA in three different years are shown. The results of the audits carried out to the different radiotherapy services of the country in different years are also presented. Conclusions: The experience with the detectors acquired in the project demonstrates that with an appropriate

  17. Mandibular fractures - towards a national standard for "time to theatre" - national audit by the BAOMS Trauma Specialist Interest Group.

    Science.gov (United States)

    Katsarelis, H; Lees, Tfa; McLeod, Nmh

    2016-09-01

    Recent studies have shown that in most patients, a delay of several days in the treatment of mandibular fractures is not associated with adverse outcomes, and this has challenged the traditional practice of recommending treatment within 24hours. Longer hospital stays cost more and lower the patients' quality of life, but we know of no standard recommendation about when these patients should be treated. Our aim therefore was to find out how many patients had reduction and fixation of a fractured mandible by the end of the next working day, with a view to developing a national standard. We invited all oral and maxillofacial surgery (OMFS) units in the UK to participate in a prospective audit over two months, and 35 agreed. Overall, 506 patients (80%) were operated on by the end of the next working day. The time to theatre varied from 1 hour 15minutes to 11 days, 20hours and 51minutes (median 22hours 7minutes). Patients admitted to units with an OMFS trauma list were more likely to be operated on by the next working day (p=0.011) as were those operated on at the weekend (p=0.019). We think that early fixation, return of function, and discharge, benefit patients most in terms of quality of life. Also, shorter hospital stays and reduced costs increase the availability of resources for elective operations. Setting a standard will improve our service and the care we deliver. PMID:27282082

  18. The IAEA Quality Audits for Radiotherapy

    International Nuclear Information System (INIS)

    The IAEA/WHO thermoluminescent dosimetry (TLD) postal dose audit programme has been used for over 8000 radiotherapy beams throughout the world in over four decades of its operation. Records have been kept of the results of TLD audits since the inception of the programme. Analysis of these data has yielded much interesting information. In the early years, the TLD service recorded approximately 50% audited beams having adequate calibration. This percentage of acceptable results has now increased to 96%. Obviously, regular participation in dosimetry audit stimulates an improvement in dosimetry practices in radiation therapy in many hospitals worldwide. Another dosimetry audit programme for treatment planning (TPS audit) in external beam radiotherapy, which has been developed by the IAEA, assesses the radiotherapy workflow for conformal techniques, from patient data acquisition and computerized treatment planning to dose delivery. The IAEA supports national and subregional TPS audit activities to improve the quality and safety of dose calculation in radiotherapy. The third audit modality operated by the IAEA within the framework of the Quality Assurance Team for Radiation Oncology (QUATRO) is a comprehensive audit that reviews radiation oncology practices with the aim to improve quality. To date, over 50 QUATRO audits have been organized by the IAEA in radiation oncology centres in Europe, Africa, Asia and Latin America. QUATRO audits indicate and document areas for improvement and provide advice for further development of the audited centres. (author)

  19. An IAEA Survey of Dosimetry Audit Networks for Radiotherapy

    International Nuclear Information System (INIS)

    A Survey: In 2010, the IAEA undertook a task to investigate and review the coverage and operations of national and international dosimetry audit programmes for radiotherapy. The aim was to organize the global database describing the activities of dosimetry audit networks in radiotherapy. A dosimetry audit questionnaire has been designed at an IAEA consultants' meeting held in 2010 for organizations conducting various levels of dosimetry audits for radiotherapy. Using this questionnaire, a survey was conducted for the first time in 2010 and repeated in 2011. Request for information on different aspects of the dosimetry audit was included, such as the audit framework and resources, its coverage and scope, the dosimetry system used and the modes of audit operation, i.e. remotely and through on-site visits. The IAEA questionnaire was sent to over 80 organizations, members of the IAEA/WHO Network of Secondary Standards Dosimetry Laboratories (SSDLs) and other organizations known for having operated dosimetry audits for radiotherapy in their countries or internationally. Survey results and discussion: In response to the IAEA survey, 53 organizations in 45 countries confirmed that they operate dosimetry audit services for radiotherapy. Mostly, audits are conducted nationally, however there are five organizations offering audits abroad, with two of them operating in various parts of the world and three of them at the regional level, auditing radiotherapy centres in neighbouring countries. The distribution of dosimetry audit services in the world is given. (author)

  20. Audit outsourcingu

    OpenAIRE

    Stoilov, Martin

    2009-01-01

    Diploma thesis deals with the topic of external audit of IT services outsourcing and is focused especially on application, infrastructure and support services. The thesis describes audit as an efficient tool for evaluation of third party services and defines its position in quality management inside an organization. Furthermore the thesis deals with differences in project lifecycle as described in PMBOK framework and IT Assurance Guide. The second part of the thesis describes main issues of o...

  1. Psychotherapy services outside the National Health Service.

    Science.gov (United States)

    Kroll, U

    1976-02-01

    With the help of an Upjohn Travelling Fellowship, I visited 15 units providing services for people under stress. There were nine residential units and six non-residential units, all were Christian charitable organisations and in all there was close co-operation with the medical profession.All these organisations accept referrals from general practitioners and deserve to be more widely known. PMID:1255548

  2. National Weather Service County Warning Area Boundaries

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This data set contains polygons corresponding to the County Warning Areas (CWAs) of each Weather Forecast Office (WFO) in the National Weather Service (NWS).

  3. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... Committee Guide. Qualified persons who are not State-licensed cannot provide assurance services under this... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  4. 国家审计与反腐倡廉%National Audit and Anti-Corruption

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    中共中央颁布的《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》将国家审计纳入惩治和预防腐败体系,并对审计机关参与反腐倡廉建设,强化对权力运行的制约和监督,在惩治和预防腐败体系中发挥作用提出了明确要求。面对进一步加强党的执政能力建设、巩固党的执政地位、深入开展党风廉政建设和反腐败斗争的新任务,审计机关有义务、有责任,同时也有能力为此发挥积极作用。本文在深入分析国家审计与反腐倡廉关系的基础上,明确地提出了总结经验、进一步把握国家审计促进反腐倡廉建设的规律性,明确目标、进一步增强国家审计参与反腐倡廉建设的主动性,强化职责、进一步突出国家审计服务反腐倡廉建设的针对性,创新方法,进一步提高国家审计推进反腐倡廉建设的有效性等对策思路。%The Chinese Communist Party Central Committee promulgated Implementing Outline of Establishing and Improving the Punishing and Preventing Corruption System of Laying Equal Stress on Education, System and Supervision. The outline brings national audit into the system of punishing and preventing corruption, and requires audit institutions taking part in the construction of anti-corruption, strengthening the control and supervision of the power exercising and playing a role in punishing and preventing corruption system. Faced with the new tasks of further strengthening the party's ability, consolidating the party's ruling position, developing of the Party's style and building of a clean government, the audit authorities have an obligation, responsibility, and ability to play an active role. On the basis of in-depth analysis of the relationship of national auditing and anti-corruption, this subject clearly put forwards to summing up experience to better grasp the laws of state audit to promote anti

  5. [Vulnerability and National Health Service].

    Science.gov (United States)

    Lima, Cristina

    2006-01-01

    Safegarding health has been an objective of every learned civilization, ancient and modern. In modern times, at least in the western world, the increase in longevity associated with social isolation has created further vu1nerability for the older individua1. Today, healthcare is a social burden of extremely high cost. Among us this service is provided by the National Health Service in accordance to the Constituição da República Portuguesa (Constitution of the Portuguese Republic). Despite the constitutional guarantees of equa1ity in health there are obvious discrepancies in access to health care and the conditions that promote health such as education and wealth. In a poor country, even with limited resources, inequa1ity can be minimized via policies and practical measures founded in equa1ity and social responsibility, not only the principles of economic efficiency. Only in this way can we guarantee equa1 access to health and the distribution of available resources in accordance to health care necessities. Yet, the investment in high technology among us seems out of fase with the investment in the area concerning functional recovery from high morta1ity illness, such as stroke. In Portugal the problem is extremely bad. Life expectancy has been extended but qua1ity of life is still very low. Victims of the social order, the elderly live alone without family who can care for them; on the other hand, the lack of investment in recovery and social integration of individua1s with disabling scars, Turns the ends of their life's into a nightmare for themselves and their kin. It follows stating the necessity to analyse and define the criteria to be used when allocating resources in order to guarantee equality in health and relief from suffering and also to stop discrimination of vu1nerable populations in access to healthcare. Whatever the criteria, it must be pre-defined and its principles widely discussed, reiterating, only that longevity cannot be an acceptable criteria

  6. The Internal Audit Outsourcing

    OpenAIRE

    Grzegorz Gołębiowski

    2010-01-01

    The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.

  7. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

    Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.

  8. Auditing National HIV Guidelines and Policies: The United Kingdom CD4 Surveillance Scheme

    OpenAIRE

    Brown, Alison E; Kall, Meaghan M; Smith, Ruth D; Yin, Zheng; Hunter, Alan; Valerie C Delpech

    2012-01-01

    The United Kingdom’s CD4 surveillance scheme monitors CD4 cell counts among HIV patients and is a national resource for HIV surveillance. It has driven public health policy and allowed auditing of national HIV testing, treatment and care guidelines. We demonstrate its utility through four example outputs: median CD4 count at HIV diagnosis; late HIV diagnosis and short-term mortality; the timing of first CD4 count to indicate entry into HIV care; and the proportion of patients with CD4 counts

  9. Audit of high energy therapy beams in hospital oncology departments by the National Radiation Laboratory

    International Nuclear Information System (INIS)

    In 1993 the output of every high energy radiotherapy beam used clinically in New Zealand was measured by National Radiation Laboratory (NRL) staff using independent dosimetry equipment. The purpose of this was to audit the dosimetry that is used by hospital physicists for the basis of patient treatments, and to uncover any errors that may be clinically significant. This report analyses the uncertainties involved in comparing the NRL and hospital measurements, and presents the results of the 1993 audit. The overall uncertainty turns out to be about 1.5%. The results for linear accelerator photon beams are consistent with a purely random variation within this uncertainty. Electron beams show some small errors beyond the expected uncertainty. Gamma beams have the potential to be the most accurately measured, but in practice are less accurately measured than linear accelerator beams. None of the disagreements indicated an error of clinical significance. 8 refs., 3 figs., 2 tabs

  10. TLD postal dose quality audit service for Co-60 beams in reference conditions in Cuba

    International Nuclear Information System (INIS)

    This report presents the methodology and experience of the Cuban's Secondary Standard Dosimetry Laboratory for the implementation of postal dose quality audits service for Co-60 beams in reference conditions, using TLDs. Under coordinated research project (Contract 10794) were bought (TLD -100) Tl rods type JR 1152F made in China, with dimensions of 6 mm x 1 mm x 1 mm. All of these rods were identified individually with a consecutive number made over one of its sides, using a fine tip of graphite. The method used to determinate the individual sensibility of the TL detectors was: irradiating a group of them, with the same history of irradiation and readout (100 rods approximately), four serial times in the same geometrical conditions, to read them out and to attribute to each of them a sensitivity factor. This sensitivity factor is equal to average for the 4 cycle of irradiation and readout of the quote between the TL readout from dosimeter i and the mean of all values for each cycle. The TLD signal was read using HARSHAW 2000C/B reader. The results obtained in the external verification of the accuracy of the dose determination by the TLD system were performed in cooperation with IAEA Dosimetry Laboratory at Seibersdorf in different years are shown, the results obtained of the quality audits carried out to the different services of radiotherapy of the country are analysed also. The quality audits are an useful tool for the improvement of the accuracy in the dosimetry of clinical beams of radiotherapy with Co-60, contributing this way to the improvement of the life quality to cancer patients of the Cuban system of health. (author)

  11. National Environmental Meteorological Services in China

    Directory of Open Access Journals (Sweden)

    Zhiming Kang

    2016-01-01

    Full Text Available The environmental meteorological services in China are concerned with atmospheric environmental quality, which is directly related to human activities and affects human health. In recent years, air pollution and other environmental problems have attracted nationwide attention in China, so the environmental meteorological services have been developed rapidly. To provide better meteorological monitoring and forecasting services, the Environmental Meteorological Centre of China Meteorological Administration was established in March 2014 by integrating the resources of various national service units. We review the development of China’s national environmental meteorological services and highlight their current status including major technological capabilities. We also explore future trends of the national environmental meteorological services by analysing deficiencies, gaps in supply and demand, and capabilities of the current environmental meteorological services.

  12. The Role Of Marketing Environment Audit In Marketing Performance Through Index Of Services Marketing Excellence ISME In Bandung Stars Hotel

    OpenAIRE

    Likewati; W.O.; Kartini; Ariawati; Van, R; Sari; De, D.

    2015-01-01

    Abstract The purpose of this paper is to explain the marketing performance of stars hotel in Bandung city Indonesia through variables marketing environment audit Kotler et.al 1977 in which their effects are mediated through variable services marketing audit known as Index of Services Marketing ExcellenceISME BerryConant and Parasuraman 1991. The Population in this study consist of 73 hotels with various stars i.e 3 star hotels 4 and 5 in the city hotel in Bandung. From this population 30 star...

  13. Promoting research and audit at medical school: evaluating the educational impact of participation in a student-led national collaborative study

    OpenAIRE

    Chapman, S. J.; Glasbey, J. C. D.; Khatri, C.; Kelly, M.; Nepogodiev, D.; Bhangu, A; Fitzgerald, J. E. F.

    2015-01-01

    Background Medical students often struggle to engage in extra-curricular research and audit. The Student Audit and Research in Surgery (STARSurg) network is a novel student-led, national research collaborative. Student collaborators contribute data to national, clinical studies while gaining an understanding of audit and research methodology and ethical principles. This study aimed to evaluate the educational impact of participation. Methods Participation in the national, clinical project was...

  14. 30-days mortality in patients with perforated peptic ulcer: A national audit

    Directory of Open Access Journals (Sweden)

    Anne Nakano

    2008-11-01

    Full Text Available Anne Nakano1,4, Jørgen Bendix2, Sven Adamsen3, Daniel Buck4, Jan Mainz5, Paul Bartels1, Bente Nørgård4,61The Danish National Indicator Project, Regionshuset Aarhus, Aarhus, Denmark; 2Department of Gastrointestinal Surgery L, Aarhus University Hospital, Denmark; 3Digestive Disease Center, Section for Gastrointestinal Surgery, Copenhagen, Denmark; University Hospital Herlev, Denmark; 4Department of Clinical Epidemiology, Aarhus University Hospital, Aarhus, Denmark; 5Department of Psychiatry Region North, Denmark and Institute of Public Health, University of Southern Denmark, Odense, Denmark; 6Center for National Clinical Databases, South, Odense University Hospital, and Epidemiology, Institute of Public Health, University of Southern Denmark, Odense, DenmarkBackground: In 2005, The Danish National Indicator Project (DNIP reported findings on patients hospitalized with perforated ulcer. The indicator “30-days mortality” showed major discrepancy between the observed mortality of 28% and the chosen standard (10%.Rationale: An audit committee was appointed to examine quality problems linked to the high mortality. The purpose was to (i examine patient characteristics, (ii evaluate the appropriateness of the standard, and (iii audit all cases of deaths within 30 days after surgery.Methods: Four hundred and twelve consecutive patients were included and used for the analyses of patient characteristics. The evaluation of the standard was based on a literature review, and a structured audit was performed according to the 115 deaths that occurred.Results: The mean age was 69.1 years, 42.0% had one co-morbid disease and 17.7% had two co-morbid diseases. 45.9% had an American Association of Anaesthetists score of 3–4. We found no results on mortality in studies similar to ours. The audit process indicated that the postoperative observation of patients was insufficient.Discussion: As a result of this study, the standard for mortality was increased to

  15. National Water Quality Laboratory, 1995 services catalog

    Science.gov (United States)

    Timme, P.J.

    1995-01-01

    This Services Catalog contains information about field supplies and analytical services available from the National Water Quality Laboratory in Denver, Colo., and field supplies available from the Quality Water Service Unit in Ocala, Fla., to members of the U.S. Geological Survey. To assist personnel in the selection of analytical services, this catalog lists sample volume, required containers, applicable concentration range, detection level, precision of analysis, and preservation requirements for samples.

  16. National Water Quality Laboratory, 1994 services catalog

    Science.gov (United States)

    Timme, P.J.

    1994-01-01

    This Services Catalog contains information about field supplies and analytical services available from the National Water Quality Laboratory in Denver, Colo., and field supplies available from the Quality Water Service Unit in Ocala, Fla., to members of the U.S. Geological Survey's Water Resources Division. To assist personnel in the selection of analytical services, this catalog lists sample volume, applicable concentration range, detection level, precision of analysis, and preservation requirements for samples. (USGS)

  17. A prospective audit of the impact of additional staff on the care of diabetic patients in a community podiatry service

    OpenAIRE

    Claire M. Buckley; Ryan, Alexandra; Uppal, Meenakshi; Cunning, Imelda

    2015-01-01

    Objective: The purpose of this study was to evaluate the impact of the employment of additional podiatry staff on patients with diabetes attending a community-based podiatry service.Methods: An audit was conducted to evaluate the intervention of two additional podiatry staff. All patients with diabetes referred to and attending community podiatry services in a specified area in the Republic of Ireland between June 2011 and June 2012 were included. The service was benchmarked against the UK go...

  18. The National Energy Audit (NEAT) Engineering Manual (Version 6)

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.B.

    2001-04-20

    Government-funded weatherization assistance programs resulted from increased oil prices caused by the 1973 oil embargo. These programs were instituted to reduce US consumption of oil and help low-income families afford the increasing cost of heating their homes. In the summer of 1988, Oak Ridge National Laboratory (ORNL) began providing technical support to the Department of Energy (DOE) Weatherization Assistance Program (WAP). A preliminary study found no suitable means of cost-effectively selecting energy efficiency improvements (measures) for single-family homes that incorporated all the factors seen as beneficial in improving cost-effectiveness and usability. In mid-1989, ORNL was authorized to begin development of a computer-based measure selection technique. In November of 1992 a draft version of the program was made available to all WAP state directors for testing. The first production release, Version 4.3, was made available in october of 1993. The Department of Energy's Weatherization Assistance Program has continued funding improvements to the program increasing its user-friendliness and applicability. initial publication of this engineering manual coincides with availability of Version 6.1, November 1997, though algorithms described generally apply to all prior versions. Periodic updates of specific sections in the manual will permit maintaining a relevant document. This Engineering Manual delineates the assumptions used by NEAT in arriving at the measure recommendations based on the user's input of the building characteristics. Details of the actual data entry are available in the NEAT User's Manual (ORNL/Sub/91-SK078/1) and will not be discussed in this manual.

  19. Optimal Regulation of Auditing

    OpenAIRE

    Pagano, Marco; Immordino, Giovanni

    2007-01-01

    We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model can encompass collusion between clients and auditors, arising from the joint provision of auditing and consulting services: deflecting collusion requires less ambitious standards. Finally, banning the ...

  20. Hatchery Evaluation Report/Spring Creek National Fish Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures.

    Energy Technology Data Exchange (ETDEWEB)

    Watson, Montgomery

    1996-05-01

    This report presents the findings of the independent audit of the Spring Creek National Fish Hatchery (Tule Fall Chinook). The hatchery is located along the Columbia River at Underwood, Washington, approximately 30 miles upstream of Bonneville Dam. The hatchery is used for adult collection, egg incubation, and rearing of Tule Fall chinook. The audit was conducted in April 1996 as part of a two-year effort that will include 67 hatcheries and satellite facilities located on the Columbia and Snake River system in Idaho, Oregon, and Washington. The hatchery operating agencies include the US Fish and Wildlife Service, Idaho Department of Fish and Game, Oregon Department of Fish and Wildlife, and Washington Department of Fish and Wildlife.

  1. The Role Of Marketing Environment Audit In Marketing Performance Through Index Of Services Marketing Excellence ISME In Bandung Stars Hotel

    Directory of Open Access Journals (Sweden)

    Likewati

    2015-08-01

    Full Text Available Abstract The purpose of this paper is to explain the marketing performance of stars hotel in Bandung city Indonesia through variables marketing environment audit Kotler et.al 1977 in which their effects are mediated through variable services marketing audit known as Index of Services Marketing ExcellenceISME BerryConant and Parasuraman 1991. The Population in this study consist of 73 hotels with various stars i.e 3 star hotels 4 and 5 in the city hotel in Bandung. From this population 30 stars hotels ware collected ramdomly in which 15 of them are 3- stars hotel 11 are 4- stars hotel and 5 are 5- stars hotels. Other than that some informan were interviewed to formed a qualitative aspect of this study one informan from each stars hotel and one from hotel organization in Bandung. To analyzed the quantitative data we used Partial Least Squares using SmartPLS-2 and Maxqda-11 to anlyzed the qualitative data. The results of the study show that the influence of marketing audit services ISME to the hotels marketing performance is not significant both variable in marketing environment audit significanly affect the marketing performance but Macro Environment audit is not significantly affect the ISME whereas task environment audit significantly affect the ISME. Thus there is no indirect effect of Marketing Environment to the marketing Performance. Our finding give a special case of ISME aplication to hotel industry proposed by Berry 1991which is used in services industry in general. The model proposed in this paper related to the work of Wu 2011 in that we use ISME in addition to enviromental variables. Other benefit from this study implied that hotels must conduct a regular evaluation of their marketing activities and strategies comprehensively sistematicaly periodicaly and objectively.

  2. SU-E-P-03: The Australian Clinical Dosimetry Service, a Bespoke National Solution

    Energy Technology Data Exchange (ETDEWEB)

    Williams, I; Lye, J; Alves, A [Australian Clinical Dosimetry Service, Yallambie, Vic (Australia); Lehmann, J [University of Sydney, Sydney (Australia); Kenny, J [Epworth HealthCare, Richmond, VIC (Australia); Dunn, L [Royal Melbourne Institute of Technology, Melbourne (Australia); Kron, T [Peter MacCallum Cancer Instit., Melbourne (Australia)

    2015-06-15

    Purpose: The Australian Clinical Dosimetry Service, (ACDS) was a pilot program to enable the Australian Government to determine whether a locally designed audit program was suitable for mitigating dosimetric error risk to radiotherapy patients within Australia. The outcomes from four years of operations will be presented and discussed with a focus why and how the pilot requirements were met. The consequnces of success will be considered, the lessons learnt from the pilot program and how they are impacting the future ACDS design, operation and engagement with stakeholders. Methods: The ACDS was designed over 2010/11 by experts drawn from the three professions in consultation with the national Department of Health. The list of outcomes required over a three year pilot was expressed in a Memorandum of Understanding, (MoU) between Health and the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) which hosted the ACDS. Results: The ACDS has achieved all the MoU requirements. This paper describes how the staff within the ACDS engaged with the professional clinical workforce and provided a successful and functioning audit service. It identifies the strengths and weaknesses within the MoU and the ACDS structure and how the ACDS resolved a number of conflicting issues. It identifies the successes within the ACDS and how these were achieved. It provides details to assist and advise those seeking to design or modify national or regional auditing programs. Finally the paper reviews potential futures for the ACDS. Conclusion: The raw number of audits and outcomes indicate that the ACDS has met the MoU auditing requirements. The reasons for the ACDS’ success are highly dependent on: attracting quality staff who can respond with agility to changing situations, a high level of communication with the professional community, a high level of engagement by the community and an interested and engaged Federal Department. The Australian Clinical Dosimetry Service is a

  3. SU-E-P-03: The Australian Clinical Dosimetry Service, a Bespoke National Solution

    International Nuclear Information System (INIS)

    Purpose: The Australian Clinical Dosimetry Service, (ACDS) was a pilot program to enable the Australian Government to determine whether a locally designed audit program was suitable for mitigating dosimetric error risk to radiotherapy patients within Australia. The outcomes from four years of operations will be presented and discussed with a focus why and how the pilot requirements were met. The consequnces of success will be considered, the lessons learnt from the pilot program and how they are impacting the future ACDS design, operation and engagement with stakeholders. Methods: The ACDS was designed over 2010/11 by experts drawn from the three professions in consultation with the national Department of Health. The list of outcomes required over a three year pilot was expressed in a Memorandum of Understanding, (MoU) between Health and the Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) which hosted the ACDS. Results: The ACDS has achieved all the MoU requirements. This paper describes how the staff within the ACDS engaged with the professional clinical workforce and provided a successful and functioning audit service. It identifies the strengths and weaknesses within the MoU and the ACDS structure and how the ACDS resolved a number of conflicting issues. It identifies the successes within the ACDS and how these were achieved. It provides details to assist and advise those seeking to design or modify national or regional auditing programs. Finally the paper reviews potential futures for the ACDS. Conclusion: The raw number of audits and outcomes indicate that the ACDS has met the MoU auditing requirements. The reasons for the ACDS’ success are highly dependent on: attracting quality staff who can respond with agility to changing situations, a high level of communication with the professional community, a high level of engagement by the community and an interested and engaged Federal Department. The Australian Clinical Dosimetry Service is a

  4. Outline of the transition from national to international audit regulation in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Warming-Rasmussen, Bent

    2004-01-01

    reflects international developments in corporate regulation initiatives often in the wake of corporate failures with global impetus on the lost of trust in listed companies and their financial reporting. The purpose of this paper is to examine the transition from national (though international inspired...... for quality control. This reflects a series of initiatives with the aim to strengthen the control and sanction against unacceptable quality in an auditor's work. In the future, Danish accounting and audit regulation will be largely identical to international norms for the issuing of financial...

  5. IAEA supported national thermoluminescence dosimetry audit networks for radiotherapy dosimetry: Summary of the posters presented in session 12b

    International Nuclear Information System (INIS)

    The IAEA has supported its Member States over many years by providing thermoluminescence dosimetry (TLD) based quality assurance audits for radiotherapy dosimetry. Over recent years it has extended this role by encouraging, supporting and assisting the development of national audit programmes, building on the IAEA's experience of operating a TLD system.Whenever possible, the IAEA establishes links between the national programmes and the IAEA Dosimetry Laboratory. The IAEA disseminates its standardized TLD methodology and provides technical backup to national TLD networks, ensuring at the same time traceability to primary dosimetry standards. Several countries have established TLD programmes to audit radiotherapy beams in hospitals with assistance from the IAEA, and the paper presents an overview of the activities in Algeria, Argentina, Australia, Brazil, China, Colombia, Cuba, India, the Republic of Korea, the Philippines and Poland. (author)

  6. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

    Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.

  7. Auditing national HIV guidelines and policies: The United Kingdom CD4 Surveillance Scheme.

    Science.gov (United States)

    Brown, Alison E; Kall, Meaghan M; Smith, Ruth D; Yin, Zheng; Hunter, Alan; Hunter, Alan; Delpech, Valerie C

    2012-01-01

    The United Kingdom's CD4 surveillance scheme monitors CD4 cell counts among HIV patients and is a national resource for HIV surveillance. It has driven public health policy and allowed auditing of national HIV testing, treatment and care guidelines. WE DEMONSTRATE ITS UTILITY THROUGH FOUR EXAMPLE OUTPUTS: median CD4 count at HIV diagnosis; late HIV diagnosis and short-term mortality; the timing of first CD4 count to indicate entry into HIV care; and the proportion of patients with CD4 counts <350 cells/mm3 receiving anti-retroviral therapy (ARV). In 2009, 95% (61,502/64,420) of adults living with diagnosed HIV infection had CD4 counts available. The median CD4 count at diagnosis increased from 276 to 335 cells/mm3 between 2000 and 2009, indicating modest improvements in HIV testing. In 2009, 52% of patients were diagnosed at a late stage of HIV infection (CD4 <350 cells/mm(3)); these individuals had a ten-fold risk of dying within a year of their diagnosis compared to those diagnosed promptly. In 2008, the national target of performing a CD4 count within 14 days of diagnosis was met for 61% of patients. National treatment guidelines have largely been met with 83% patients with CD4 <350 cells/mm(3) receiving ARV. The monitoring of CD4 counts is critical to HIV surveillance in the United Kingdom enabling the close monitoring of efforts to reduce morbidity and mortality associated with late diagnosis and underpins the auditing of policies and guidelines. These routine surveillance outputs can be generated at national and local levels to drive and monitor public health policy and prevention efforts. PMID:23049663

  8. Catering services and HACCP: temperature assessment and surface hygiene control before and after audits and a specific training session

    OpenAIRE

    Garayoa, M.R. (Mª Roncesvalles); Diez-Leturia, M. (María); Bes-Rastrollo, M.; Garcia-Jalon, I. (Isabel); Vitas, A I

    2014-01-01

    Proper application of HACCP in catering services involves monitoring decisive critical points. The purpose of this study was to assess food temperatures and surface hygiene control in two catering services in Navarra (Spain) at two different time periods: the first one after implementation of the HACCP system and the second period, after the initial supervision through audits and a specific training session regarding temperatures of products and hygienic conditions of surfaces and equipment b...

  9. 也辩国家审计——与杨肃昌教授商榷%Discussion on National Audit Deliberate with Professor Yang Suchang

    Institute of Scientific and Technical Information of China (English)

    王羚

    2012-01-01

    The author considers the reason to build our national audit system is not because of the "constitutional amendment", the national audit theory should not be established on the basis of western modem auditing, "national audit is an important part of national governance" is the most nature scientific understanding of state audit. There is nothing wrong with audit work report submitted to the Standing Committee for consideration by the government, audit system reform is not so urgent, accountability audit will become the main battlefield of the future of national audit.%本文认为我国的国家审计制度不是因“修宪”需要而建立的,国家审计的理论不应该建立在西方现代审计学基础上,“国家审计是国家治理的重要组成部分”是目前对国家审计本质最科学的认识,审计工作报告由政府提交人大常委会审议并无不妥,审计体制改革并没有那么迫切,经济责任审计将成为未来国家审计的主战场。

  10. STATUTORY AUDIT

    OpenAIRE

    Prof. Ana MORARIU1, Ph. D; Prof. Sorinel Domnişoru2, Ph. D; Ec. Tanţi CERCEL3 Ph.D candidate

    2009-01-01

    The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the addressability of the statutory audit within a system of opponent collocations. As well, its approach outlines several elements characteristic to the reorganization of the specific national law-making, in or...

  11. The IAEA quality audits for radiotherapy

    International Nuclear Information System (INIS)

    The IAEA, jointly with the World Health Organization (WHO), for over 40 years has operated a dosimetry audit service for radiotherapy using thermoluminescent dosimeters (TLD). The service is known as the IAEA/WHO TLD postal dose audits and it is one of the oldest dosimetry services in the world. To-date, the calibration of approximately 8000 radiotherapy beams in 1700 cancer centres in 120 countries have been audited through this service. An integral part of the auditing process is resolving discrepancies in the beam calibrations that are discovered. The discrepancies are followed-up by the IAEA and local experts, and their causes are traced, understood and corrected. Significant improvements have been observed in dosimetry practices in radiotherapy centres worldwide. In its early years, the IAEA/WHO TLD postal dose audit service recorded approximately 50% audited centres had the adequate beam calibration used for cancer treatment. The provision of regular auditing programme over long time enables the IAEA to document that several radiotherapy centres have improved their abilities to accurately deliver the radiation dose. The percentage of acceptable results has reached 96% at present. However, 4% of the poor results remain uncorrected either due to a failure to respond to the IAEA/WHO efforts or due to local problems that could not be resolved without allocation of appropriate resources. Some centres work within practical limitations such as insufficient availability of qualified medical physicists or lack of adequate dosimetry equipment, which compromises quality. These inadequacies have to be addressed locally. Another dosimetry audit programme for treatment planning in external beam radiotherapy, which has been developed by the IAEA, called TPS audit, is based on a semi-anthropomorphic phantom. It assesses the radiotherapy workflow for conformal techniques, from patient data acquisition and computerized treatment planning to dose delivery. The IAEA is

  12. The case for a national service for primary immune deficiency disorders in New Zealand.

    Science.gov (United States)

    Ameratunga, Rohan; Steele, Richard; Jordan, Anthony; Preece, Kahn; Barker, Russell; Brewerton, Maia; Lindsay, Karen; Sinclair, Jan; Storey, Peter; Woon, See-Tarn

    2016-01-01

    Primary immune deficiency disorders (PIDs) are rare conditions for which effective treatment is available. It is critical these patients are identified at an early stage to prevent unnecessary morbidity and mortality. Treatment of these disorders is expensive and expert evaluation and ongoing management by a clinical immunologist is essential. Until recently there has been a major shortage of clinical immunologists in New Zealand. While the numbers of trained immunologists have increased in recent years, most are located in Auckland. The majority of symptomatic PID patients require life-long immunoglobulin replacement. Currently there is a shortage of subcutaneous and intravenous immunoglobulin (SCIG/IVIG) in New Zealand. A recent audit by the New Zealand Blood Service (NZBS) showed that compliance with indications for SCIG/IVIG treatment was poor in District Health Boards (DHBs) without an immunology service. The NZBS audit has shown that approximately 20% of annual prescriptions for SCIG/IVIG, costing $6M, do not comply with UK or Australian guidelines. Inappropriate use may have contributed to the present shortage of SCIG/IVIG necessitating importation of the product. This is likely to have resulted in a major unnecessary financial burden to each DHB. Here we present the case for a national service responsible for the tertiary care of PID patients and oversight for immunoglobulin use for primary and non-haematological secondary immunodeficiencies. We propose that other PIDs, including hereditary angioedema, are integrated into a national PID service. Ancillary services, including the customised genetic testing service, and research are also an essential component of an integrated national PID service and are described in this review. As we show here, a hub-and-spoke model for a national service for PIDs would result in major cost savings, as well as improved patient care. It would also allow seamless transition from paediatric to adult services. PMID:27355232

  13. Development of national TLD-audit network in Ukraine for postal quality control of radiotherapy dosimetry

    International Nuclear Information System (INIS)

    In accordance with the recommendations of International Commission on Radiation Units and Measurements for effective radiotherapy and prevention of radiation effects the maximum discrepancy between stated and delivered absorbed dose in tumor does not exceed ± 5 %. In Ukraine the quality control of main radiation parameters of radiotherapy units are carried out by metrological services not less than once per 2 years in according to operative State Standard 23154-78. The medical physics of oncological hospitals have to carry out a current control of radiation beam calibration using own clinical dosimeters once per quarter. But the most of radiotherapy departments in Ukraine (65 %) have the old clinical dosimeters (type 27012 or VAJ-18), and only 28 % of hospitals have the modern clinical dosimeter UNIDOS. So it is very important for Ukraine to organize the independent external quality audits of the calibration of high energy photon beams in radiotherapy.

  14. Being Overweight Is Associated With Greater Survival in ICU Patients: Results From the Intensive Care Over Nations Audit

    NARCIS (Netherlands)

    Sakr, Y.; Alhussami, I.; Nanchal, R.; Wunderink, R.G.; Pellis, T.; Wittebole, X.; Martin-Loeches, I.; Francois, B.; Leone, M.; Vincent, J.L.; Pickkers, P.

    2015-01-01

    OBJECTIVE: To assess the effect of body mass index on ICU outcome and on the development of ICU-acquired infection. DESIGN: A substudy of the Intensive Care Over Nations audit. SETTING: Seven hundred thirty ICUs in 84 countries. PATIENTS: All adult ICU patients admitted between May 8 and 18, 2012, e

  15. Being Overweight Is Associated With Greater Survival in ICU Patients : Results From the Intensive Care Over Nations Audit

    NARCIS (Netherlands)

    Sakr, Yasser; Alhussami, Ilmi; Nanchal, Rahul; Wunderink, Richard G; Pellis, Tommaso; Wittebole, Xavier; Martin-Loeches, Ignacio; François, Bruno; Leone, Marc; Vincent, Jean-Louis; Kesecioglu, J

    2015-01-01

    OBJECTIVE: To assess the effect of body mass index on ICU outcome and on the development of ICU-acquired infection. DESIGN: A substudy of the Intensive Care Over Nations audit. SETTING: Seven hundred thirty ICUs in 84 countries. PATIENTS: All adult ICU patients admitted between May 8 and 18, 2012, e

  16. Strategic environmental audit for the national waste disposal program; Strategische Umweltpruefung zum Nationalen Entsorgungsprogramm. Umweltbericht fuer die Oeffentlichkeitsbeteiligung

    Energy Technology Data Exchange (ETDEWEB)

    Steinhoff, Mathias; Kallenbach-Herbert, Beate; Claus, Manuel [Oeko-Institut e.V., Darmstadt (Germany); and others

    2015-03-27

    The report on the strategic environmental audit for the national waste disposal program covers the following issues: aim of the study, active factors, environmental objectives; description and evaluation of environmental impact including site selection criteria for final repositories of heat generating radioactive waste, intermediate storage of spent fuel elements and waste from reprocessing plants, disposal of wastes retrieved from Asse II; hypothetical zero variants.

  17. The Effect Of Non-Audit Services And Related Threats On Investors' Perceptions Of Auditor Independence: An Experiment

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Quick, Reiner

    2011-01-01

    The provision of non-audit services by the statutory auditor may have a negative impact on independence in mind as well as on independence in appearance. Prior research revealed that different advisory services have a different effect on perceived auditor independence. This could be caused by the...... fact that a differnt number and intensity of endependence threats is attached to indiviual services. Therefore this experimental study investigates the effect of such threats on independence perceptions of German individual investors. The results show that the selfreview and the familiarity threat may...

  18. Who Killed the English National Health Service?

    Directory of Open Access Journals (Sweden)

    Martin Powell

    2015-05-01

    Full Text Available The death of the English National Health Service (NHS has been pronounced many times over the years, but the time and cause of death and the murder weapon remains to be fully established. This article reviews some of these claims, and asks for clearer criteria and evidence to be presented.

  19. The National Library Service (SBN) towards digital

    OpenAIRE

    2003-01-01

    In the sector of technologies for the Information Society, the General Direction for Library Heritage and Cultural Institutes has promoted two programs: · SBN: The National Library Service (Servizio Bibliotecario Nazionale) · BDI: The Italian Digital Library (Biblioteca Digitale Italiana) and another project, which was approved on March 18, 2003: · BDI&NTC: The Italian Digital Library and Cultural Tourist Network

  20. Features partnership in auditing

    OpenAIRE

    V.P. Bondar

    2015-01-01

    The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients); familiariz...

  1. US Forest Service National Forest System Land Units

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting National Forest Service land units. An NFS Land Unit is nationally significant classification of Federally owned forest, range,...

  2. Service Areas at Cedar Breaks National Monument, Utah (srvcarea)

    Data.gov (United States)

    National Park Service, Department of the Interior — This coverage contains service areas at Cedar Breaks National Monument. The service areas were collected by a Trimble GeoXT GPS unit and post processed for...

  3. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a...

  4. Quality audit--a review of the literature concerning delivery of continence care.

    Science.gov (United States)

    Swaffield, J

    1995-09-01

    This paper outlines the role of quality audit within the framework of quality assurance, presenting the concurrent and retrospective approaches available. The literature survey provides a review of the limited audit tools available and their application to continence services and care delivery, as well as attempts to produce tools from national and local standard setting. Audit is part of a process; it can involve staff, patients and their relatives and the team of professionals providing care, as well as focusing on organizational and management levels. In an era of market delivery of services there is a need to justify why audit is important to continence advisors and managers. Effectiveness, efficiency and economics may drive the National Health Service, but quality assurance, which includes standards and audit tools, offers the means to ensure the quality of continence services and care to patients and auditing is also required in the purchaser/provider contracts for patient services. An overview and progress to date of published and other a projects in auditing continence care and service is presented. By outlining and highlighting the audit of continence service delivery and care as a basis on which to build quality assurance programmes, it is hoped that this knowledge will be shared through the setting up of a central auditing clearing project. PMID:7551434

  5. American national standard generic requirements for auditing nuclear materials safeguards systems

    International Nuclear Information System (INIS)

    This standard establishes criteria for conducting all types of audits, whether limited or broad in scope, of nuclear materials safeguard as systems and subsystems that include fuel-cycle facilities for mining, milling, conversion, enrichment, fuel fabrication, reactors, scrap recovery, spent-fuel storage, chemical reprocessing, waste disposal, transportation, storage, research, and all other activities involving nuclear material. The objective of these audits shall be to assess and report on the compliance of the safeguards systems and subsystems with the requirements established for that system. Reporting shall be based upon an audit made in accordance with auditing criteria as here-in expressed

  6. UK national audit against the key performance indicators in the British Association for Sexual Health and HIV Medical Foundation for AIDS and Sexual Health Sexually Transmitted Infections Management Standards.

    Science.gov (United States)

    McClean, H; Sullivan, A K; Carne, C A; Warwick, Z; Menon-Johansson, A; Clutterbuck, D

    2012-10-01

    A national audit of practice performance against the key performance indicators in the British Association for Sexual Health and HIV (BASHH) and HIV Medical Foundation for AIDS Sexual Health Standards for the Management of Sexually Transmitted Infections (STIs) was conducted in 2011. Approximately 60% and 8% of level 3 and level 2 services, respectively, participated. Excluding partner notification performance, the five lowest areas of performance for level 3 clinics were the STI/HIV risk assessment, care pathways linking care in level 2 clinics to local level 3 services, HIV test offer to patients with concern about STIs, information governance and receipt of chlamydial test results by clinicians within seven working days (the worst area of performance). The five lowest areas of performance for level 2 clinics were participating in audit, having an audit plan for the management of STIs for 2009-2010, the STI/HIV risk assessment, HIV test offer to patients with concern about STIs and information governance. The results are discussed with regard to the importance of adoption of the standards by commissioners of services because of their relevance to other national quality assurance drivers, and the need for development of a national system of STI management quality assurance measurement and reporting. PMID:23104750

  7. Part C and Part D - Program Audit Results

    Data.gov (United States)

    U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...

  8. Community-based post-stroke service provision and challenges: a national survey of managers and inter-disciplinary healthcare staff in Ireland

    OpenAIRE

    Hickey Anne; Horgan Frances; O’Neill Desmond; McGee Hannah

    2012-01-01

    Abstract Background The extent of stroke-related disability typically becomes most apparent after patient discharge to the community. As part of the Irish National Audit of Stroke Care (INASC), a national survey of community-based allied health professionals and public health nurses was conducted. The aim was to document the challenges to service availability for patients with stroke in the community and to identify priorities for service improvement. Methods The study was a cross-sectional t...

  9. The National Library Service (SBN towards digital

    Directory of Open Access Journals (Sweden)

    Giuliana Sgambati

    2003-12-01

    Full Text Available In the sector of technologies for the Information Society, the General Direction for Library Heritage and Cultural Institutes has promoted two programs: · SBN: The National Library Service (Servizio Bibliotecario Nazionale · BDI: The Italian Digital Library (Biblioteca Digitale Italiana and another project, which was approved on March 18, 2003: · BDI&NTC: The Italian Digital Library and Cultural Tourist Network

  10. Auditing, Consulting, and Audit Market Concentration

    OpenAIRE

    Christopher Bleibtreu; Ulrike Stefani

    2011-01-01

    In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market. The Commission primarily focuses on increasing auditor independence and on reducing the high level of audit market concentration. Based on a model in the tradition of the circular market matching models introduced by Salop 1979, we show that prohibiting non-audit services as a measure intended to improve auditor i...

  11. External audit of clinical practice and medical decision making in a new Asian oncology center: Results and implications for both developing and developed nations

    International Nuclear Information System (INIS)

    Purpose: The external audit of oncologist clinical practice is increasingly important because of the incorporation of audits into national maintenance of certification (MOC) programs. However, there are few reports of external audits of oncology practice or decision making. Our institution (The Cancer Institute, Singapore) was asked to externally audit an oncology department in a developing Asian nation, providing a unique opportunity to explore the feasibility of such a process. Methods and Materials: We audited 100 randomly selected patients simulated for radiotherapy in 2003, using a previously reported audit instrument assessing clinical documentation/quality assurance and medical decision making. Results: Clinical documentation/quality assurance, decision making, and overall performance criteria were adequate 74.4%, 88.3%, and 80.2% of the time, respectively. Overall 52.0% of cases received suboptimal management. Multivariate analysis revealed palliative intent was associated with improved documentation/clinical quality assurance (p = 0.07), decision making (p 0.007), overall performance (p = 0.003), and optimal treatment rates (p 0.07); non-small-cell lung cancer or central nervous system primary sites were associated with better decision making (p = 0.001), overall performance (p = 0.03), and optimal treatment rates (p = 0.002). Conclusions: Despite the poor results, the external audit had several benefits. It identified learning needs for future targeting, and the auditor provided facilitating feedback to address systematic errors identified. Our experience was also helpful in refining our national revalidation audit instrument. The feasibility of the external audit supports the consideration of including audit in national MOC programs

  12. 1990 National Water Quality Laboratory Services Catalog

    Science.gov (United States)

    Pritt, Jeffrey, (Edited By); Jones, Berwyn E.

    1989-01-01

    PREFACE This catalog provides information about analytical services available from the National Water Quality Laboratory (NWQL) to support programs of the Water Resources Division of the U.S. Geological Survey. To assist personnel in the selection of analytical services, the catalog lists cost, sample volume, applicable concentration range, detection level, precision of analysis, and preservation techniques for samples to be submitted for analysis. Prices for services reflect operationa1 costs, the complexity of each analytical procedure, and the costs to ensure analytical quality control. The catalog consists of five parts. Part 1 is a glossary of terminology; Part 2 lists the bottles, containers, solutions, and other materials that are available through the NWQL; Part 3 describes the field processing of samples to be submitted for analysis; Part 4 describes analytical services that are available; and Part 5 contains indices of analytical methodology and Chemical Abstract Services (CAS) numbers. Nomenclature used in the catalog is consistent with WATSTORE and STORET. The user is provided with laboratory codes and schedules that consist of groupings of parameters which are measured together in the NWQL. In cases where more than one analytical range is offered for a single element or compound, different laboratory codes are given. Book 5 of the series 'Techniques of Water Resources Investigations of the U.S. Geological Survey' should be consulted for more information about the analytical procedures included in the tabulations. This catalog supersedes U.S. Geological Survey Open-File Report 86-232 '1986-87-88 National Water Quality Laboratory Services Catalog', October 1985.

  13. The Future of Statutory Audit

    Directory of Open Access Journals (Sweden)

    Eugen Nicolaescu

    2012-12-01

    Full Text Available Lately, more and more analysts have remarked different activities susceptible to fraud or/and complicity between the boards of certain big companies and accountants/ auditors, which ended up with handing in untrue financial statements, the main indicators being mystified and rendering unreal images. It is obvious that the authorities in real estates have mainly adopted solutions that aimed at ignoring the procedure in accordance with which the same company should not offer both accounting services and audit services, or sometimes even fiscal consulting to the same client. Thus, statutory audit has acquired more importance, and the regulation has become more stretched and was included in the legislation related to trading companies and special legislation: real estates, banking sector, insurances and re-insurances, criteria for great tax payers. The statutory audit performed only by financial auditors was accepted by the E.U. under surveillance through E.C. Directive 3/2006, which required for a new additional legislation with supplementary requirements regarding the job itself. In the last year, people have discussed about a new Directive or even Regulation that is meant to adjust strongly the statutory audit to a dangerous component for a liberal profession, namely the involvement of the state bodies in the job description related to financial auditor. Such an intention is a sort of nationalization of this profession, a return in time and the waiving of all the achievements of the profession. In this context, it is natural to think of the future of statutory audit.

  14. Pre-hospital intubation by anaesthesiologists in patients with severe trauma: an audit of a Norwegian helicopter emergency medical service

    Directory of Open Access Journals (Sweden)

    Lossius Hans

    2010-06-01

    Full Text Available Abstract Background Anaesthesiologists are airway management experts, which is one of the reasons why they serve as pre-hospital emergency physicians in many countries. However, limited data are available on the actual quality and safety of anaesthesiologist-managed pre-hospital endotracheal intubation (ETI. To explore whether the general indications for ETI are followed and what complications are recorded, we analysed the use of pre-hospital ETI in severely traumatised patients treated by anaesthesiologists in a Norwegian helicopter emergency medical service (HEMS. Methods A retrospective audit of prospectively registered data concerning patients with trauma as the primary diagnosis and a National Committee on Aeronautics score of 4 - 7 during the period of 1994-2005 from a mixed rural/urban Norwegian HEMS was performed. Results Among the 1255 cases identified, 238 successful pre-hospital ETIs out of 240 attempts were recorded (99.2% success rate. Furthermore, we identified 47 patients for whom ETI was performed immediately upon arrival to the emergency department (ED. This group represented 16% of all intubated patients. Of the ETIs performed in the ED, 43 patients had an initial Glasgow Coma Score (GCS Conclusions We found a very high success rate of pre-hospital ETI and few recorded complications in the studied anaesthesiologist-manned HEMS. However, a substantial number of trauma patients were intubated first on arrival in the ED. This delay may represent a quality problem. Therefore, we believe that more studies are needed to clarify the reasons for and possible clinical consequences of the delayed ETIs.

  15. Report on audit of fire and emergency medical services cost sharing between the Department of Energy and Los Alamos County

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-02

    Los Alamos County was created in 1964 as a response to a Congressional mandate, promulgated in the Atomic Energy Act of 1954. Because the county came into existence via the Atomic Energy Act, the Department provided fire and emergency medical services. In the intervening years, however, the Department and the county have worked toward making the county self-sufficient. The contract for fire and emergency medical services represented a step in the direction of self-sufficiency by requiring the county to begin paying for its share of the related costs. The purpose of the audit was to determine if the costs for fire and emergency medical services were shared appropriately commensurate with the use of the services.

  16. Is point of care testing in Irish hospitals ready for the laboratory modernisation process? An audit against the current national Irish guidelines.

    LENUS (Irish Health Repository)

    O'Kelly, R A

    2013-04-11

    BACKGROUND: The Laboratory modernisation process in Ireland will include point of care testing (POCT) as one of its central tenets. However, a previous baseline survey showed that POCT was under-resourced particularly with respect to information technology (IT) and staffing. AIMS: An audit was undertaken to see if POCT services had improved since the publication of National Guidelines and if such services were ready for the major changes in laboratory medicine as envisaged by the Health Service Executive. METHODS: The 15 recommendations of the 2007 Guidelines were used as a template for a questionnaire, which was distributed by the Irish External Quality Assessment Scheme. RESULTS: Thirty-nine of a possible 45 acute hospitals replied. Only a quarter of respondent hospitals had POCT committees, however, allocation of staff to POCT had doubled since the first baseline survey. Poor IT infrastructure, the use of unapproved devices, and low levels of adverse incident reporting were still major issues. CONCLUSIONS: Point of care testing remains under-resourced, despite the roll out of such devices throughout the health service including primary care. The present high standards of laboratory medicine may not be maintained if the quality and cost-effectiveness of POCT is not controlled. Adherence to national Guidelines and adequate resourcing is essential to ensure patient safety.

  17. Staging cancer of the uterus: A national audit of MRI accuracy

    International Nuclear Information System (INIS)

    Aim: To report the results of a nationwide audit of the accuracy of magnetic resonance imaging (MRI) staging in uterine body cancer when staging myometrial invasion, cervical extension, and lymph node spread. Materials and methods: All UK radiology departments were invited to participate using a web-based tool for submitting anonymized data for a 12 month period. MRI staging was compared with histopathological staging using target accuracies of 85, 86, and 70% respectively. Results: Of the departments performing MRI staging of endometrial cancer, 37/87 departments contributed. Targets for MRI staging were achieved for two of the three standards nationally with diagnostic accuracy for depth of myometrial invasion, 82%; for cervical extension, 90%; and for pelvic nodal involvement, 94%; the latter two being well above the targets. However, only 13/37 (35%) of individual centres met the target for assessing depth of myometrial invasion, 31/36 (86%) for cervical extension and 31/34 (91%) for pelvic nodal involvement. Statistical analysis demonstrated no significant difference for the use of intravenous contrast medium, but did show some evidence of increasing accuracy in assessment of depth of myometrial invasion with increasing caseload. Conclusion: Overall performance in the UK was good, with only the target for assessment of depth of myometrial invasion not being met. Inter-departmental variation was seen. One factor that may improve performance in assessment of myometrial invasion is a higher caseload. No other clear factor to improve performance were identified.

  18. Staging cancer of the uterus: A national audit of MRI accuracy

    Energy Technology Data Exchange (ETDEWEB)

    Duncan, K.A., E-mail: k.duncan@nhs.net [Clinical Radiology Audit Committee, Royal College of Radiologists, London (United Kingdom); Drinkwater, K.J. [Clinical Radiology Audit Committee, Royal College of Radiologists, London (United Kingdom); Frost, C. [Department of Medical Statistics, London School of Hygiene and Tropical Medicine, Keppel Street, London (United Kingdom); Remedios, D.; Barter, S. [Clinical Radiology Audit Committee, Royal College of Radiologists, London (United Kingdom)

    2012-06-15

    Aim: To report the results of a nationwide audit of the accuracy of magnetic resonance imaging (MRI) staging in uterine body cancer when staging myometrial invasion, cervical extension, and lymph node spread. Materials and methods: All UK radiology departments were invited to participate using a web-based tool for submitting anonymized data for a 12 month period. MRI staging was compared with histopathological staging using target accuracies of 85, 86, and 70% respectively. Results: Of the departments performing MRI staging of endometrial cancer, 37/87 departments contributed. Targets for MRI staging were achieved for two of the three standards nationally with diagnostic accuracy for depth of myometrial invasion, 82%; for cervical extension, 90%; and for pelvic nodal involvement, 94%; the latter two being well above the targets. However, only 13/37 (35%) of individual centres met the target for assessing depth of myometrial invasion, 31/36 (86%) for cervical extension and 31/34 (91%) for pelvic nodal involvement. Statistical analysis demonstrated no significant difference for the use of intravenous contrast medium, but did show some evidence of increasing accuracy in assessment of depth of myometrial invasion with increasing caseload. Conclusion: Overall performance in the UK was good, with only the target for assessment of depth of myometrial invasion not being met. Inter-departmental variation was seen. One factor that may improve performance in assessment of myometrial invasion is a higher caseload. No other clear factor to improve performance were identified.

  19. FS National Forest Dataset (US Forest Service Proclaimed Forests)

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting the boundaries encompassing the National Forest System (NFS) lands within the original proclaimed National Forests, along with...

  20. IAEA/WHO TLD postal dose audit service and high precision measurements for radiotherapy level dosimetry

    International Nuclear Information System (INIS)

    Since 1969 the International Atomic Energy Agency, together with the World Health Organization, has performed postal TLD audits to verify calibration of radiotherapy beams in developing countries. The TLD programme also monitors activities of Secondary Standard Dosimetry Laboratories (SSDLs). The programme has checked approximately 4000 clinical beams in over 1100 hospitals, and in many instances significant errors have been detected in the beam calibration. Subsequent follow-up actions help to resolve the discrepancies, thus preventing further mistreatment of patients. The audits for SSDLs check the implementation of the dosimetry protocol in order to assure proper dissemination of dosimetry standards to the end-users. The TLD audit results for SSDLs show good consistency in the basic dosimetry worldwide. New TLD procedures and equipment have recently been introduced by the IAEA that include a modified TLD calibration methodology and computerised tools for automation of dose calculation from TLD readings. (author)

  1. US Forest Service National Forest System Trails With Data Status

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the world wide web that depicts National Forest Service trails that have been approved for publication. It also depicts the availability of trails...

  2. Results of a national quality audit programme for radiotherapy centers in Iran

    International Nuclear Information System (INIS)

    The SSDL of Iran has established a quality audit programme for radiotherapy centers in the country. Most of the radiotherapy departments are now audited annually by the SSDL dosimetry team. During the site visits, beam characteristics of the teletherapy units are determined or tested. This report presents the results of the on-site output measurements conducted during the period 1985-1996 and demonstrates the role of traceability of absorbed dose to water determinations in hospitals to the SSDL standard. (author)

  3. Internal Audit in the Pharmaceutical Sector: International and National Good Practices

    OpenAIRE

    Tsvetanova, Yulia

    2014-01-01

    Internal audit plays an increasingly important role in the field of management. In today's economic environment, means and methods to achieve high financial performance in the medium and long-term perspective are purposefully sought. In the new reality, practice puts an emphasis on the need for additional control on the activities which, in turn, justifies concrete changes in the policy of the organizations as well. In terms of the individual organization, the implementation of internal audit...

  4. Relief Aid Carefully Audited

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In a recent interview with the national TV broadcaster CCTV,Wang Zhongxin,Director of the Social Security Audit Department at the National Audit Office,talks about the procedures that are in effect to ensure relief supplies for the Wenchuan earthquake victims reach the end users. Excerpts of

  5. What do we know about how to do audit and feedback? Pitfalls in applying evidence from a systematic review

    Directory of Open Access Journals (Sweden)

    Young J

    2005-07-01

    Full Text Available Abstract Background Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS]. We set out to assess whether current guidance and systematic review evidence can sufficiently inform practical decisions about how to use audit and feedback to improve quality of care. Methods We selected an important chronic disease encountered in primary care: diabetes mellitus. We identified recommendations from National Institute for Clinical Excellence (NICE guidance on conducting audit and generated questions which would be relevant to any attempt to operationalise audit and feedback in a healthcare service setting. We explored the extent to which a systematic review of audit and feedback could provide practical guidance about whether audit and feedback should be used to improve quality of diabetes care and, if so, how audit and feedback could be optimised. Results National guidance suggests the importance of securing the right organisational conditions and processes. Review evidence suggests that audit and feedback can be effective in changing healthcare professional practice. However, the available evidence says relatively little about the detail of how to use audit and feedback most efficiently. Conclusion Audit and feedback will continue to be an unreliable approach to quality improvement until we learn how and when it works best. Conceptualising audit and feedback within a theoretical framework offers a way forward.

  6. [Nurses' practice in health audit].

    Science.gov (United States)

    Pinto, Karina Araújo; de Melo, Cristina Maria Meira

    2010-09-01

    The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúde-Unique Health System), in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit--both inside and outside of health organizations--the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users. PMID:20964043

  7. Audit Specialisation in Malaysia

    OpenAIRE

    Azham Md. Ali; Mohd. Hadafi Sahdan; Mohd. Hadzrami Harun Rasit; Teck Heang Lee

    2009-01-01

    By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific indust...

  8. The impact of NHS based primary care complementary therapy services on health outcomes and NHS costs: a review of service audits and evaluations

    Directory of Open Access Journals (Sweden)

    Wye Lesley

    2009-03-01

    Full Text Available Abstract Background The aim of this study was to review evaluations and audits of primary care complementary therapy services to determine the impact of these services on improving health outcomes and reducing NHS costs. Our intention is to help service users, service providers, clinicians and NHS commissioners make informed decisions about the potential of NHS based complementary therapy services. Methods We searched for published and unpublished studies of NHS based primary care complementary therapy services located in England and Wales from November 2003 to April 2008. We identified the type of information included in each document and extracted comparable data on health outcomes and NHS costs (e.g. prescriptions and GP consultations. Results Twenty-one documents for 14 services met our inclusion criteria. Overall, the quality of the studies was poor, so few conclusions can be made. One controlled and eleven uncontrolled studies using SF36 or MYMOP indicated that primary care complementary therapy services had moderate to strong impact on health status scores. Data on the impact of primary care complementary therapy services on NHS costs were scarcer and inconclusive. One controlled study of a medical osteopathy service found that service users did not decrease their use of NHS resources. Conclusion To improve the quality of evaluations, we urge those evaluating complementary therapy services to use standardised health outcome tools, calculate confidence intervals and collect NHS cost data from GP medical records. Further discussion is needed on ways to standardise the collection and reporting of NHS cost data in primary care complementary therapy services evaluations.

  9. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    International Nuclear Information System (INIS)

    Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT) and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs). The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable

  10. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    Directory of Open Access Journals (Sweden)

    Rutonjski Laza

    2012-09-01

    Full Text Available Abstract Background Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. Methods The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs. The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. Results The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. Conclusions The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable.

  11. National audit of the sensitivity of double-contrast barium enema for colorectal carcinoma, using control charts - For the Royal College of Radiologists Clinical Radiology Audit Sub-Committee

    International Nuclear Information System (INIS)

    AIM: To audit the sensitivity of double-contrast barium enema (DCBE) for colorectal carcinoma, as currently practised in UK departments of radiology. METHODS: As part of its programme of national audits, the Royal College of Radiologists Clinical Radiology Audit Sub-Committee undertook a retrospective audit of the sensitivity of DCBE for colorectal carcinoma during 2002. The following targets were set: demonstration of a lesion >=95%; correct identification as a carcinoma >=90%.RESULTS: Across the UK, 131 departments took part in the audit, involving 5454 examinations. The mean demonstration rate was 92.9% and the diagnosis rate was 85.9%, slightly below the targets set. The equivocal rate (lesion demonstrated, but not defined as malignant) was 6.9%, the perception failure rate was 2.8% and the technical failure rate was 4.4%. Control-chart methodology was used to analyze the data and to identify any departments whose performance was consistent with special-cause variation.CONCLUSION: When compared with the diagnosis rate (84.6%) and demonstration rate (92.7%) reported in the Wessex Audit 1995, [Thomas RD, Fairhurst JJ, Frost RA. Wessex regional audit: barium enema in colo-rectal carcinoma. Clin Radiol 1995;50:647-50.] a similar level of performance was observed in the NHS today, implying that the basic process for undertaking and reporting DCBE has remained relatively unchanged over the last few years. Improvement in the future will require fundamental changes to the process of reporting DCBE, in order to minimize the perception failure rate and accurately to describe lesions, so reducing the equivocal rate. Control-chart methodology has a useful role in identifying strategies to deliver continual improvement

  12. Quality, Size and Performance of Audit Firms

    OpenAIRE

    Yahn-Shir Chen; Joseph Hsu; Mei-Ting Huang; Ping-Sen Yang

    2013-01-01

    This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the perspective of market segmentation, the sample is divided into three categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and audit qualit...

  13. Seney National Wildlife Refuge Visitor Services Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The Visitor Services Plan covers background information, objectives, strategies and goals of the Visitor Services program at Seney NWR for the next 15 years. It...

  14. Performing laboratory compliance audits.

    Science.gov (United States)

    Keoppel, P

    2001-01-01

    Billions of dollars are paid improperly each year because of laboratory service billing errors that include services not covered, incorrect coding, lack of medical necessity, and unsupported services. An important part of a laboratory compliance program is the compliance audit. This article discusses barriers to a successful audit, audit skills for the laboratory, areas to cover in an audit, and writing the audit report. Intermountain Health Care (IHC) is an integrated health-care system consisting of 20 hospitals in Utah and Idaho, health plans with 450,000 directly covered lives and contracts to third-party insurance companies covering 500,000 additional lives, and 75 other facilities with 400 employed physicians. Approximately 1,000 of IHC's 23,000 employees work in laboratories. PMID:11822264

  15. Planning national radiotherapy services: A practical tool

    International Nuclear Information System (INIS)

    Cancer is a leading cause of death globally. The World Health Organization (WHO) estimates that 7.6 million people died of cancer in 2005 and 84 million people will die of the disease in the next ten years if action is not taken. More than 70% of all cancer deaths occur in low and middle income countries (LMCs), where resources available for prevention, diagnosis and treatment are limited or non-existent. In high income countries, about 50% of new cases of cancer require radiotherapy at least once. Because of the types of cancer, the advanced nature of the cases at diagnosis and the lack of other resources, the proportion of new cases requiring radiotherapy is likely to be much higher in LMCs. During the last few years, there has been an increased demand from Member States for the IAEA to provide assistance, including the provision of radiation sources and equipment in establishing radiotherapy programmes for the treatment of cancer. The IAEA is the United Nations system organization with a mandate in nuclear technology transfer for nuclear applications in human health. Through its human health programme, the IAEA coordinates research projects, produces and publishes teaching materials and clinical guidelines, maintains databases, and delivers laboratory services to Member States worldwide. The Programme of Action for Cancer Therapy (PACT) was established by the IAEA in 2004 in response to the developing world's growing cancer crisis. It builds on previous IAEA experience in radiation medicine and technology - essential in cancer diagnosis and treatment - to assist LMCs cope with cancer by integrating radiotherapy into sustainable comprehensive cancer control programmes. An earlier IAEA publication, 'Setting Up a Radiotherapy Programme: Clinical, Medical Physics, Radiation Protection and Safety Aspects', describes how a radiotherapy centre should be developed, implemented and managed to establish a common and consistent framework in which all steps and procedures

  16. Main Problems and Prospects of Audit Development in Ukraine

    Directory of Open Access Journals (Sweden)

    Sobolev Volodymyr M.

    2013-11-01

    Full Text Available The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.

  17. 42 CFR 447.202 - Audits.

    Science.gov (United States)

    2010-10-01

    ... ASSISTANCE PROGRAMS PAYMENTS FOR SERVICES Payment Methods: General Provisions § 447.202 Audits. The Medicaid agency must assure appropriate audit of records if payment is based on costs of services or on a fee...

  18. Demonstration Of National Audit’s National Governance Function:In the Perspective of National Audit Power%论国家审计的国家治理功能--以国家审计的权力性质为视角

    Institute of Scientific and Technical Information of China (English)

    郑宁波

    2014-01-01

    As a kind of administrative power ,the national audit power includes execution and supervision . Supervising the state financial expenditure is the fundamental mission of national audit power ,and impro-ving the national governance is its goal .The national audit reflex the will of the people and improve gov-ernment transparency .T he national audit construct responsible government and promote the rule of Law . The national audit office promote the economic responsibility audit to strengthen the political legitimacy of the ruling party .The national audit office strengthen policy implementation audit to improve the govern-ment’s ability to govern .The national audit office strengthen livelihood of the people audit to promote clean government .The national audit office promote audit results announcement to safeguard the citizen’s right to know and participate .%国家审计作为国家行政公权力的一种表现形式,兼具执行性和监督性,其根本使命是监督国家财政支出,目标是完善国家治理。国家审计在表达人民意志,提升政府透明度,建设责任政府,促进民主法治等方面发挥其积极作用。国家审计机关通过经济责任审计、政策执行审计、政府投资民生项目审计、审计结果公告制度等方式,增强执政党的政治合法性,提高政府的治理能力,促进廉政建设,保障公民的知情权、参与权。

  19. Russia's national space weather service in 2009

    Science.gov (United States)

    Burov, Viatcheslav; Avdyushin, Sergei; Denisova, Valentina

    RWC Russia (Institute of Applied Geophysics, Moscow) -forecasting center unites activity of the National Heliogeophysics Service of Russia and the Regional Warning Center of ISES. Nowadays the centre operates and fulfils numerous functions such as space weather monitoring, collecting, working and handing out the data to both Russian and foreign customers, compiling and spreading various kinds of the space weather condition forecasts. The first regular space weather forecast is known to have been issued on June 10, 1974. Since then this kind of activity has been processed and issued permanently 7 days a week. During year 2009 there were more than 17000 various short terms (semi -day, 1,2,3 and five days) forecasts of the geomagnetic fields and ionosphere conditions, magnetic fields, flare activity, radiation hazard in polar zones and the satellites traces. In the end of 2008 the Institute of Applied Geophysics was provided with necessary subsidizing to support the Space Weather Center. The fundamental repairs of the Institute's building have begun and are being done at present. They are to be completed this year. The allocated funds are sufficient to start the technical renovation of the Service, including: provision of the staff with up-to-date computing machinery; up-grading the observation stations equipment; preparing the apparatus and instruments for monitoring the near-earth space by two of our satellites "Meteor" and "Electro" ("Electro" -geostationary satellite). The "Meteor" satellite (subpolar orbit on altitude of 900 km) equipped with complex including: measurements of electron fluxes with energy more than 0.15 MeV, and proton fluxes with energy more than 5 MeV (40 channels) was launched on September 2009. These data (as well as ionosphere and geomagnetic data) are available on Web page www.geospace.ru since 2 quarter of the2010.

  20. Agassiz National Wildlife Refuge : Hunting Chapter of Visitor Service Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This Hunting Chapter precedes the overall Visitor Services Plan for Agassiz National Wildlife Refuge Agassiz NWR. This chapter includes specific guidelines for...

  1. National Mental Health Services Survey (N-MHSS), 2010

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Mental Health Services Survey (N-MHSS) is designed to collect information from all specialty mental health facilities in the United States, both public...

  2. Perry Martin appointed to Virginia's national and community service board

    OpenAIRE

    Felker, Susan B.

    2007-01-01

    Perry D. Martin of Newport, Va., assistant director of Virginia Tech's Service-Learning Center, was appointed by Governor Tim Kaine to serve on the Governor's Commission on National and Community Service.

  3. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

    In quality management, the audit means a review of products quality, services, processes of an enterprise or of quality systems in general. The audit results are defined the corrective required actions , which takes into account the identification and elimination causes of nonconformities detected to prevent their repetition.“Quality audit is a systematic, independent and documented process, in purpose of obtaining the audit proofs and evaluate them objectively to determine the extent to whic...

  4. A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

    2012-01-01

    Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

  5. External Service Providers to the National Security Technology Incubator

    Energy Technology Data Exchange (ETDEWEB)

    None

    2008-02-28

    This report documents the identification and assessment of external service providers to the National Security Technology Incubator (NSTI) program for southern New Mexico. The NSTI is being developed as part of the National Security Preparedness Project (NSPP), funded by a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant to Arrowhead Center, New Mexico State University. This report contains 1) a summary of the services to be provided by NSTI; 2) organizational descriptions of external service providers; and 3) a comparison of NSTI services and services offered by external providers.

  6. 7 CFR 2.68 - Administrator, National Agricultural Statistics Service.

    Science.gov (United States)

    2010-01-01

    ..., Education, and Economics: Review all proposed decisions having substantial economic policy implications. ... Under Secretary for Research, Education, and Economics § 2.68 Administrator, National Agricultural..., Education, and Economics to the Administrator, National Agricultural Statistics Service: (1) Prepare...

  7. A monitoring/auditing mechanism for SSL/TLS secured service sessions in Health Care Applications.

    Science.gov (United States)

    Kavadias, C D; Koutsopoulos, K A; Vlachos, M P; Bourka, A; Kollias, V; Stassinopoulos, G

    2003-01-01

    This paper analyzes the SSL/TLS procedures and defines the functionality of a monitoring/auditing entity running in parallel with the protocol, which is decoding, checking the certificate and permitting session establishment based on the decoded certificate information, the network addresses of the endpoints and a predefined access list. Finally, this paper discusses how such a facility can be used for detection impersonation attempts in Health Care applications and provides case studies to show the effectiveness and applicability of the proposed method. PMID:12590154

  8. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

    The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...

  9. Oversight Institutions Within the United Nations

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2015-01-01

    This article will give a description of the role of internal audit and governance functions within the United Nations system. The United Nations has, during the last 10 years, worked to establish effective oversight services. Oversight, governance and hereunder the internal audit function has been...

  10. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  11. Developing an online collaborative system within the domain of financial auditing

    Directory of Open Access Journals (Sweden)

    Pavel Năstase

    2015-05-01

    Full Text Available The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and national. The online audit database covers various information needs for both financial auditors and the employees of the Chamber of Financial Auditors of Romania. For rapid deployment, we used various tools: Microsoft SQL Server 2008 R2, SharePoint Server 2010, SharePoint Designer 2010 and various implementation features: external content types, external lists, business data web parts etc. In this paper, we use two research methods: the first one is empiric, based on formulating a questionnaire and the interpretation of the results, while the second is the analysis of the implementation process by using a step-by-step approach. The online audit database stores information about the results of previous audits, the opinions issued as result of audits, the results of online electronic inspections, audit firms, audited entities, risks identified etc. The conclusion was that the online database, which is updated through Internet, is feasible to implement in SharePoint, for multiple audit stakeholders including financial auditors who can sell their financial audit services benefiting from the transparency that the system provides.

  12. 72-Hour Forecast of Air Temperatures from the National Weather Service's National Digital Forecast Database (NDFD)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Digital Forecast Database (NDFD) contains a seamless mosaic of the National Weather Service's (NWS) digital forecasts of air temperature. In...

  13. 72-Hour Forecast of Precipitation Amounts from the National Weather Service's National Digital Forecast Database (NDFD)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Digital Forecast Database (NDFD) contains a seamless mosaic of the National Weather Service's (NWS) digital forecasts of precipitation amounts. In...

  14. 48-Hour Forecast of Precipitation Amounts from the National Weather Service's National Digital Forecast Database (NDFD)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Digital Forecast Database (NDFD) contains a seamless mosaic of the National Weather Service's (NWS) digital forecasts of precipitation amounts. In...

  15. 24-Hour Forecast of Air Temperatures from the National Weather Service's National Digital Forecast Database (NDFD)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Digital Forecast Database (NDFD) contains a seamless mosaic of the National Weather Service's (NWS) digital forecasts of air temperature. In...

  16. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

    P. Andon; C. Free; B. O'Dwyer

    2015-01-01

    Purpose - The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of "new audit spaces", that is, novel auditing and assurance services that have emerged at intersections between audit

  17. Rhetoric and Reality in the English National Health Service Comment on "Who Killed the English National Health Service?".

    Science.gov (United States)

    Klein, Rudolf

    2015-09-01

    Despite fiscal stress, public confidence in the National Health Service (NHS) remains strong; privatisation has not hollowed out the service. But if long term challenges are to be overcome, pragmatism not rhetoric should be the guide. PMID:26340494

  18. National Park Service - SRI - Soil Survey Geographic (SSURGO) for National Park Service Units (A-C TEST)

    Data.gov (United States)

    National Park Service, Department of the Interior — This data set was developed in conjunction with the U.S. Department of Agriculture, Natural Resources Conservation Service, and meets the standards and...

  19. The Imperative Information Security Management System Measures In the Public Sectors of Ghana. A Case Study of the Ghana Audit Service

    Directory of Open Access Journals (Sweden)

    Dr Ing Edward Opoku-Mensah

    2013-08-01

    Full Text Available The essence of information usage in the public sectors of Ghana is very important as these sectors usually keep information about citizens as well as their clients. It is important that measures and tools are put in place to manage such information and ensure its security. The researchers investigated the various security breaches and recommended measures to overcome or manage the breaches. A survey was carried out on Ghana Audit Service using purposive sampling for sampling various stake holders involved in the audit sector. The results were analysed using the statistical software SPSS (Statistical Package for Social Sciences and presented in tables and figures and the necessary parameters discussed.

  20. Analysis of Government Auditing on National Economic Security%政府审计对国家经济安全影响探析

    Institute of Scientific and Technical Information of China (English)

    何家凤; 何少武; 张兴旺

    2011-01-01

    近年来,随着国际政治、经济形势的变化,国家经济安全已经成为国家安全的核心内容,在世界范围内引起了高度关注。政府审计作为国家经济安全保障体系的一个重要组成部分,对维护国家经济安全起着至关重要的作用。文章意在理顺政府审计与国家经济安全的关系,剖析政府审计对国家经济安全的作用以维护国家经济安全。%In recent years, with the development of international political and economic situation, national economic security has become the core of national security, which attracts attention worldwide. Government Auditing is an important part of national economic security system and plays an important role in maintaining national economic security. This passage begins with the understanding of relationship between government auditing and national economic security and then discusses the function of government auditing and how to maintain national economic security by government auditing.

  1. Terminology Management at the National Language Service

    Directory of Open Access Journals (Sweden)

    Mariëtta Alberts

    2011-10-01

    Full Text Available

    Abstract: Terminology is a strategic resource in a multilingual country. It is the medium through which knowledge and information is disseminated. lhrough the use of correct, standardised terminology, effective scientific and technical communication skills are developed. A brief overview is given of terminology development in South Africa, with special emphasis on the work of the Terminology Division of the National Language Service. Aspects of present terminology practice such as terminology management, the nature of terminology and terminography, and work-flow procedure in a multilingual terminology office receive attention. To present training activities, initiatives and needs attention is also given.

    Keywords: BILINGUAL, COMMUNICATION SKILLS, DISSEMINATION, DOCUMENTATION, DOMAIN, MULTILINGUAL, SOCIOLINGUISTICS, SOURCE LANGUAGE, STANDARDISATION, STANDARDISED TERMINOLOGY, SUBJECT FIELD, TARGET LANGUAGE, TECHNICAL DICTIONARIES, TECHNICAL LANGUAGE, TERMINOGRAPHER, TERMINOGRAPHY, TERMINOLOGIST, TERMINOLOGY, TERMINOLOGY DEVELOPMENT, TERMINOLOGY MANAGEMENT, TERMINOLOGY PRACTICE, TERMINOLOGY PRINCIPLES, TERMINOLOGY TRAINING

    Opsomming: Terminologiebestuur by die NasionaleTaaldiens. Tenninologieis'n strategiese bron in 'n meertalige land. Dit is die medium waardeur kennis en inligting veispreiword. Deur die gebruik van korrekte, gestandaardiseerde terrninologie kan eflektiewe wetenskaplikeen tegnologiese kommunikasievermoens ontwikkel word. 'n Kort oorsig word gegee van terminologieontwikkelingin Suid-Afrika, met spesiale klem op die werk van die Terminologieafdelingvan die Nasionale Taaldiens. Aspekte van die huidige terminologiepraktyk soas tenninologiebestuur,die aard van terminologie en terminografie en die werksvloeiprosedure in 'nmeertalige terminologiekantoor ontvang aandag. Aan huidige opleidingsaktiwiteite, -inisiatieween-behoeftes word ook aandag gegee.

    Sleutelwoorde: BRONTAAL, DISSEMINERING, DOELTAAL, DOKUMENTASIE

  2. Experiences on the implementation of a postal auditing service to know teletherapy doses using Cobalt 60 attained by the Secondary laboratory for dosimetric calibration from CPHR

    International Nuclear Information System (INIS)

    This paper analyzes experiences gained by LSCD from CPHR on the implementation and validation of a postal auditing system. The system checks doses absorbed by water for teletherapy equipment using Cobalt 60. The verification was made with Chinese DTL type JR 1152F (microbars) introduced in capsules developed and employed by IAEA in the postal auditing service for doses IAEA/WHO. The analysis includes the creation of groups of detectors based on their individual sensibility. They have a dispersion range that was almost 2%. Here irradiation was applied to a water dummy. Other tests employed were that for thermal treatment and calibration. Besides one auditing the effectiveness of the postal technique in two facilities using Cobalt 60. The methodology implemented helps to determine doses absorbed in reference conditions with a lower global uncertainty (k=2) (3.2%)

  3. Recovery Audit Program

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Recovery Audit Programs mission is to identify and correct Medicare improper payments through the efficient detection and collection of overpayments made on...

  4. SAVEnergy Action Plan: National Oceanic and Atmospheric Administration, National Marine Fisheries Service, Northwest Fisheries Science Center, Seattle, Washington

    Energy Technology Data Exchange (ETDEWEB)

    Parker, S.A.; Wahlstrom, R.R.; Richman, E.E.; Sandusky, W.F. III; Dittmer, A.L.

    1995-05-01

    The Pacific Northwest Laboratory (PNL) conducted a SAVEnergy Audit of the National Oceanic and Atmospheric Administration`s (NOAA) National Marine Fisheries Service, Northwest Fisheries Science Center in Seattle, Washington. The objectives of this study were to evaluate the performance of all energy-consuming equipment in the facility, to estimate energy consumption and demand by end-use and to recommend energy conservation measures (ECMs) and water conservation measures (WCMs) to reduce costs . This section describes the facility and the systems encountered during the visit by the audit team. It also presents a summary of energy conservation measures. Section 2 shows energy consumption and costs for electricity, natural gas and water. A breakdown of energy consumed by end-use is also presented. Recommended energy conservation measures are presented in Section 3. Section 4 contains a discussion of operations and maintenance issues and other energy measures that can be implemented on a replace-on-failure basis rather than replacing immediately. Appendix A contains a three-year history of consumption, demand and cost for electric, natural gas and water utilities. Appendix B contains information on local weather data correlated to utility billing periods. A brief summary on Federal life-cycle costing is located in Appendix C along with the life-cycle cost analyses summaries for the energy and water conservation measures detailed in this report. Information on the rebate program sponsored by Seattle City Light, the electric utility, is located in Appendix D. Sample information for water-efficient equipment is located in Appendix E. Appendix F contains submittal forms to the Federal Energy Efficiency Fund for the energy conservation measures recommended in Section 3 of this report. A glossary of terms and abbreviations used in this report is located in Appendix G.

  5. Environmental services as an instrument of national environmental policy

    OpenAIRE

    O.I. Orel

    2014-01-01

    This paper deals with essence of the «environmental services market» concept and the main types of services in agriculture. The inclusion of environmental services as organizational and economic instruments to the National Environmental Policy has been suggested

  6. The National Map product and services directory

    Science.gov (United States)

    Newell, Mark R.

    2008-01-01

    As one of the cornerstones of the U.S. Geological Survey's (USGS) National Geospatial Program (NGP), The National Map is a collaborative effort among the USGS and other Federal, state, and local partners to improve and deliver topographic information for the Nation. It has many uses ranging from recreation to scientific analysis to emergency response. The National Map is easily accessible for display on the Web, as products, and as downloadable data. The geographic information available from The National Map includes orthoimagery (aerial photographs), elevation, geographic names, hydrography, boundaries, transportation, structures, and land cover. Other types of geographic information can be added to create specific types of maps. Of major importance, The National Map currently is being transformed to better serve the geospatial community. The USGS National Geospatial Program Office (NGPO) was established to provide leadership for placing geographic knowledge at the fingertips of the Nation. The office supports The National Map, Geospatial One-Stop (GOS), National Atlas of the United States®, and the Federal Geographic Data Committee (FGDC). This integrated portfolio of geospatial information and data supports the essential components of delivering the National Spatial Data Infrastructure (NSDI) and capitalizing on the power of place.

  7. TTVP Audit Database

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The data set contains information on retail market spot check audit purchases. Data are available from May 2001 to present with new data appended annually....

  8. 76 FR 6495 - Proposed Information Collection; National Park Service Natural Quiet Valuation

    Science.gov (United States)

    2011-02-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE INTERIOR National Park Service Proposed Information Collection; National Park Service Natural Quiet Valuation AGENCY: National Park Service, Interior. ACTION: Notice; request for comments. SUMMARY: The National Park...

  9. National Beef Quality Audit-2011: Harvest-floor assessments of targeted characteristics that affect quality and value of cattle, carcasses, and byproducts

    Science.gov (United States)

    The National Beef Quality Audit-2011(NBQA-2011) was conducted to assess targeted characteristics on the harvest floor that affect the quality and value of cattle, carcasses, and byproducts. Survey teams evaluated approximately 18,000 cattle/carcasses between May and November 2011 in 8 beef processin...

  10. National Beef Quality Audit-2011: In-plant survey of targeted carcass characteristics related to quality, quantity, value, and marketing of fed steers and heifers

    Science.gov (United States)

    The National Beef Quality Audit – 2011 (NBQA-2011) assessed the current status of quality and consistency of fed steers and heifers. Beef carcasses (n = 9,802), representing approximately 10 percent of each production lot in 28 beef processing facilities, were selected randomly for the survey. Car...

  11. US Forest Service National Forest Lands with Nationally Designated Management or Use Limitations 

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting an area depicting National Forest System land parcels that have management or use limits placed on them by legal authority....

  12. Audit of a ward-based patient-controlled epidural analgesia service in Ireland.

    LENUS (Irish Health Repository)

    Tan, T

    2012-02-01

    BACKGROUND: Ward-based patient-controlled epidural analgesia (PCEA) for postoperative pain control was introduced at our institution in 2006. We audited the efficacy and safety of ward-based PCEA from January 2006 to December 2008. METHOD: Data were collected from 928 patients who received PCEA in general surgical wards for postoperative analgesia using bupivacaine 0.125% with fentanyl 2 mug\\/mL. RESULTS: On the first postoperative day, the median visual analogue pain score was 2 at rest and 4 on activity. Hypotension occurred in 21 (2.2%) patients, excessive motor blockade in 16 (1.7%), high block in 5 (0.5%), nausea in 5 (0.5%) and pruritus in only 1 patient. Excessive sedation occurred in two (0.2%) patients but no intervention was required. There were no serious complications such as epidural abscess, infection or haematoma. CONCLUSION: Effective and safe postoperative analgesia can be provided with PCEA in a general surgical ward without recourse to high-dependency supervision.

  13. Priorities for spending in the national health service

    International Nuclear Information System (INIS)

    The 1988 Ionising Radiation (POPUMET) Regulations call for adequate training in radiation protection for all those physically or clinically directing medical exposures. The Schedule to the Regulations outlines the requisite core of knowledge, which is covered point by point in the preceding chapters of this book. However, radiologists and radiographers, no matter how well trained themselves, will always have difficulties in impressing upon hospital and health authority managers the need to devote scarce resources to improvements in radiological safety, because of the largely intangible benefits. The techniques for auditing the impact of radiation protection on the health care of patients outlined in this chapter can act as a powerful aid to investment decisions in an increasingly market oriented health service. (Author)

  14. USGS Transportation Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Transportation service from The National Map (TNM) is based on TIGER/Line data provided through U.S. Census Bureau and supplemented with HERE road data to...

  15. USGS Elevation Contours Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Elevation Contours service from The National Map (TNM) consists of contours generated for the conterminous United States from 1- and 1/3 arc-second...

  16. Monitoring and documentation of side effects from depot antipsychotic medication: an interdisciplinary audit of practice in a regional mental health service.

    LENUS (Irish Health Repository)

    Cleary, A

    2012-01-01

    The aim of this audit was to review current practice within a rural mental health service area on the monitoring and documentation of side effects of antipsychotic depot medication. Following a review of the literature on best practice internationally, an evidence based audit tool was adapted. A sample of 60 case files, care plans and prescriptions were audited between January and May 2010. This represented 31% of the total number of service users receiving depot injections in the mental health service region (n=181). The audit results revealed that most service users had an annual documented medical review and a documented prescription. However, only 5 (8%) case notes examined had documentation recorded describing the condition of the injection site and alternation of the injection site was recorded in only 28 (47%) case notes. No case notes examined had written consent to commence treatment recorded, and only 3 (5%) of case notes had documented that information on the depot injection and side effects was given. In 57 (95%) of case notes no documentation of recorded information on the depot and on side effects was given. Documentation of physical observations and tests revealed that 58% of cases had full blood count, liver function tests, thyroid function tests and fasting lipids recorded. All other tests (i.e. temperature, pulse, respirations, blood pressure, ECG) were recorded in less than 50% of cases. Prolactin levels were not recorded in any case. The lack of written consent was partly attributed to lack of recording of consent. The failure to monitor and record some\\r\

  17. The Imperative Information Security Management System Measures In the Public Sectors of Ghana. A Case Study of the Ghana Audit Service

    OpenAIRE

    Dr Ing Edward Opoku-Mensah; Christopher A Abilimi; Linda Amoako

    2013-01-01

    The essence of information usage in the public sectors of Ghana is very important as these sectors usually keep information about citizens as well as their clients. It is important that measures and tools are put in place to manage such information and ensure its security. The researchers investigated the various security breaches and recommended measures to overcome or manage the breaches. A survey was carried out on Ghana Audit Service using purposive sampling for sampling various stake hol...

  18. USGS Hydrography (NHD) Overlay Map Service from The National Map - National Geospatial Data Asset (NGDA) National Hydrography Dataset (NHD)

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS National Hydrography Dataset (NHD) service from The National Map (TNM) is a comprehensive set of digital spatial data that encodes information about...

  19. National Support Center: A Service of IBM.

    Science.gov (United States)

    Exceptional Parent, 1990

    1990-01-01

    This article describes (1) IBM's National Support Center for Persons with Disabilities, a clearinghouse of information about adaptive devices, software, and support groups helping disabled persons use IBM computers; (2) special IBM products, including the Screen Reader, SpeechViewer, and PhoneCommunicator; and (3) an IBM-sponsored program whereby…

  20. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

    Medical audits have become commonplace in the United States. A variety of companies service government and private payers to document accuracy of medical services provided as reflected in the medical record. When audited, the physician may not understand the nature of the inquiry, jurisdictions, methods, or purpose. This article gives practicing rheumatologists a reference to learn the types of audits and suggests responses that should minimize the impact of the audit to the practice. PMID:27219307

  1. Dining Services theme dinner named best in the nation

    OpenAIRE

    Dawson, Brandi

    2007-01-01

    Virginia Tech Dining Services has been named by the National Association of College and University Food Services (NACUFS) the 2007 grand prize winner for best theme dinner in the United States in the 34th annual Loyal E. Horton Dining Awards Contest.

  2. 78 FR 26617 - National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration...

    Science.gov (United States)

    2013-05-07

    ... Fisheries Service employees need to provide photo identification. Foreign nationals, where a foreign... (meaning not a ``permanent resident alien'' or ``Green Card'' holder), and not a ``protected individual... National Marine Fisheries Service science centers should bring photo identification to the meeting...

  3. 78 FR 39738 - National Advisory Council on the National Health Service Corps; Notice of Meeting

    Science.gov (United States)

    2013-07-02

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Resources and Services Administration National Advisory Council on the National... and time specified above using the following information: Dial-in number: 1-800-857-5081;...

  4. NIH Turns Blind Eye to Academics' Financial Conflicts, Audit Says

    Science.gov (United States)

    Brainard, Jeffrey

    2008-01-01

    Hundreds of financial conflicts of interest among university researchers have not been investigated by the National Institutes of Health, an agency that should police them, according to a new audit report. The report, by the inspector general of the Department of Health and Human Services--NIH's parent agency--describes a dysfunctional system that…

  5. Los Alamos National Laboratory environmental restoration program group audit report for underground storage tank removal: Audit ER-92- 04, July 22--August 11, 1992

    International Nuclear Information System (INIS)

    Audit ER-92-04 was conducted on activities being performed by Waste Management (EM-7), Environmental Protection (EM-8), and Environmental Restoration (EM-13) groups for the LANL's underground storage tank removal program. Scope of the audit was limited to an evaluation of the implementation of the State of New Mexico requirements for underground storage-tank removal. Activities were evaluated using requirements specified in the State of New Mexico Environmental Improvement Board Underground Storage Tank Regulations, EIB/USTR. Two recommendations are made: (1) that a single organization be given the responsibility and authority for the implementation of the program, and (2) that the requirements of the NM State environmental improvement board underground storage tank regulations be reviewed and a Los Alamos procedure written to address requirements and interfaces not contained in SOP-EM7-D ampersand D-001

  6. Introduction of nurse led DC cardioversion service in day surgery unit: prospective audit

    OpenAIRE

    Currie, M P; Karwatowski, S P; Perera, J; Langford, E J

    2004-01-01

    Problem Atrial fibrillation is the most common persistent arrhythmia in adults and carries an increased risk of thromboembolism and stroke. Electrical (DC) cardioversion is an effective treatment, but logistical difficulties in many institutions lead to problems providing a prompt service. This reduces the rate of long term success, delays relief of symptoms, and increases the burden on anticoagulation clinics.

  7. Auditing Subject English: A Review of Text Selection Practices Inspired by the National Year of Reading

    Science.gov (United States)

    Davies, Larissa McLean

    2012-01-01

    The year 2012 is significant for English teachers in Australia, not only is it the National Year of Reading, but it is also the year when an increasing number of English teachers across the country are implementing the "Australian Curriculum: English," the first national curriculum in the history of the nation. This paper addresses the ways in…

  8. Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden

    OpenAIRE

    Alexeyeva, Irina

    2012-01-01

    Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in...

  9. The effect of national culture on service provision

    OpenAIRE

    Alajmi, Salman

    2011-01-01

    This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. PURPOSE: This research is to investigate the effect of national culture on service provision. Hence, the researcher aims Firstly to investigate the differences in national culture between any two different countries share some attributes like language, religion or geographic location. Secondly, it aims to find whether the differences in national culture of two countries associated with differ...

  10. A meta-analysis of the determinants of modified audit opinion decisions

    OpenAIRE

    Ahsan Habib

    2013-01-01

    Purpose – The purpose of this paper is to provide a meta-analysis of the effect of: auditor and audit-related variables; and firm-specific variables on auditors' propensity to issue modified audit opinions. Auditor and audit-related variables include Big N affiliation, audit firm industry specialization, audit firm and audit partner tenure, provision of non audit services and audit report lag. Some of the important firm-specific variables include firm size, leverage, and profitability. Design...

  11. 78 FR 62658 - Proposed Information Collection; National Park Service Leasing Program

    Science.gov (United States)

    2013-10-22

    ... National Park Service Proposed Information Collection; National Park Service Leasing Program AGENCY... (email). SUPPLEMENTARY INFORMATION: I. Abstract. The National Park Service leasing program allows the... provide administrative support of the leasing program. Our authority to collect information for...

  12. 75 FR 31745 - Notice of Request for Approval of an Information Collection; National Veterinary Services...

    Science.gov (United States)

    2010-06-04

    ...; National Veterinary Services Laboratories Request Forms AGENCY: Animal and Plant Health Inspection Service... intention to request approval of an information collection associated with the National Veterinary Services... FURTHER INFORMATION CONTACT: For information on request forms associated with the National...

  13. Tools for evaluating Veterinary Services: an external auditing model for the quality assurance process.

    Science.gov (United States)

    Melo, E Correa

    2003-08-01

    The author describes the reasons why evaluation processes should be applied to the Veterinary Services of Member Countries, either for trade in animals and animal products and by-products between two countries, or for establishing essential measures to improve the Veterinary Service concerned. The author also describes the basic elements involved in conducting an evaluation process, including the instruments for doing so. These basic elements centre on the following:--designing a model, or desirable image, against which a comparison can be made--establishing a list of processes to be analysed and defining the qualitative and quantitative mechanisms for this analysis--establishing a multidisciplinary evaluation team and developing a process for standardising the evaluation criteria. PMID:15884602

  14. The State of UK Dental Anaesthesia: Results From The NAP5 Activity Survey. A national survey by the 5th National Audit Project of the Royal College of Anaesthetists and the Association of Anaesthetists of Great Britain and Ireland.

    Science.gov (United States)

    Sury, Michael R J; Palmer, James H MacG; Cook, Tim M; Pandit, Jaideep J

    2016-01-01

    The National Health Service anaesthesia annual activity (2013) was recently reported by the Fifth National Audit Program of the Royal College of Anaesthetists and the Association of Anaesthetists of Great Britain and Ireland. Within a large dataset were 620 dental cases. Here, we describe this data subset. The estimated annual dental caseload was 111,600:60% were children ( 65y). Almost all were elective day procedures (97%) and ASA 1 or 2 patients (95%).The most senior anaesthetist present was a Consultant in 82% and a non-career grade doctor in 14%.Virtually all (98%) cases were conducted during GA. Propofol was used to induce anaesthesia in almost all adults compared with 60% of children. Propofol maintenance was used in 5% of both children and adults. Almost all adults received an opioid (including remifentanil) compared with only 40% of children. Thirty one per cent of children had a GA for a dental procedure without either opioid or LA supplementation. Approximately 50% of adults and 16% of children received a tracheal tube: 20% of children needed only anaesthesia by face mask. These data show that anaesthetists almost always use general anaesthesia for dental procedures and this exposes difficulties in training of anaesthetists in sedation techniques. Dentists, however, are well known to use sedation when operating alone and our report provides encouragement for a comprehensive survey of dental sedation and anaesthesia practice in both NHS and non-NHS hospitals and clinics in the UK. PMID:27145558

  15. Judicial Auditing.

    OpenAIRE

    Spitzer, Matt; Talley, Eric

    2000-01-01

    This paper presents a simple framework for analyzing a hierarchical system of judicial auditing. We concentrate on (what we perceive to be) the two principal reasons that courts and/or legislatures tend to scrutinize the decisions of lower-echelon actors: imprecision and ideological bias. In comparing these two reasons, we illustrate how each may yield systematically distinct auditing and reversal behaviors. While auditing for imprecision tends to bring about evenhanded review/reversal, audit...

  16. POSSIBILITY OF IMPROVING EXISTING STANDARDS AND METHODOLOGIES FOR AUDITING INFORMATION SYSTEMS TO PROVIDE E-GOVERNMENT SERVICES

    Directory of Open Access Journals (Sweden)

    Евгений Геннадьевич Панкратов

    2014-03-01

    Full Text Available This article analyzes the existing methods of e-government systems audit, their shortcomings are examined.  The approaches to improve existing techniques and adapt them to the specific characteristics of e-government systems are suggested. The paper describes the methodology, providing possibilities of integrated assessment of information systems. This methodology uses systems maturity models and can be used in the construction of e-government rankings, as well as in the audit of their implementation process. Maturity models are based on COBIT, COSO methodologies and models of e-government, developed by the relevant committee of the UN. The methodology was tested during the audit of information systems involved in the payment of temporary disability benefits. The audit was carried out during analysis of the outcome of the pilot project for the abolition of the principle of crediting payments for disability benefits.DOI: http://dx.doi.org/10.12731/2218-7405-2014-2-5

  17. Regulation of Auditing in the Czech Republic

    OpenAIRE

    Vladimír Králíček

    2006-01-01

    Assurance services are services provided by auditors to reduce information asymmetry in agent/principal situation or in other situations when one party of transaction is able to gain less information then the other. Those services are regulated by International Standards on Auditing issued by International Auditing and Assurance Standard Board of IFAC and moreover audit of financial statements (as one of those services) is regulated by EU directive 2006/43/EC. There are some new and very seri...

  18. IT auditing

    NARCIS (Netherlands)

    R. Fijneman; K.H. Ho; E. Roos Lindgreen; P. Veltman

    2008-01-01

    This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in intern

  19. 45 CFR 2525.10 - What is the National Service Trust?

    Science.gov (United States)

    2010-10-01

    ... AND COMMUNITY SERVICE NATIONAL SERVICE TRUST: PURPOSE AND DEFINITIONS § 2525.10 What is the National Service Trust? The National Service Trust is an account in the Treasury of the United States from which... 45 Public Welfare 4 2010-10-01 2010-10-01 false What is the National Service Trust?...

  20. 77 FR 11567 - Notice of Extension of Visitor Services-Mount Rainier National Park

    Science.gov (United States)

    2012-02-27

    ... National Park Service Notice of Extension of Visitor Services--Mount Rainier National Park AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: Under the terms of the existing concession contract, the National Park Service intends to request an extension of visitor services in Mount...

  1. STATUTORY AUDIT AND PERFORMANCE AUDIT

    OpenAIRE

    Suciu Gheorghe

    2012-01-01

    The financial audit has two components: the statutory audit (mandatory for certain companies) made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members). The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statut...

  2. Towards the development of integrated epilepsy services: an audit of documented epilepsy care.

    LENUS (Irish Health Repository)

    Varley, J

    2012-02-01

    Effective chronic disease management (CDM) requires the ready availability and communication of accurate, clinical disease specific information. Using epilepsy as a probe into CDM, we report on the availability and reliability of clinical information in the primary care records of people with epilepsy (PWE). The medical records of 374 PWE from 53 general practices in the Mid-West region of Ireland were examined. Confirmation of an epilepsy diagnosis by a neurologist was documented for 132 (35%) patients. 282 (75%) patients had no documented evidence of receiving specialist neurology review while 149 (40%) had not been reviewed by their GP in the previous two years for their epilepsy. Significant variation in documentation of epilepsy specific information together with an inadequacy and inconsistency of existing epilepsy services was highlighted.

  3. Towards the development of integrated epilepsy services: an audit of documented epilepsy care.

    LENUS (Irish Health Repository)

    Varley, J

    2011-11-17

    Effective chronic disease management (CDM) requires the ready availability and communication of accurate, clinical disease specific information. Using epilepsy as a probe into CDM, we report on the availability and reliability of clinical information in the primary care records of people with epilepsy (PWE). The medical records of 374 PWE from 53 general practices in the Mid-West region of Ireland were examined. Confirmation of an epilepsy diagnosis by a neurologist was documented for 132 (35%) patients. 282 (75%) patients had no documented evidence of receiving specialist neurology review while 149 (40%) had not been reviewed by their GP in the previous two years for their epilepsy. Significant variation in documentation of epilepsy specific information together with an inadequacy and inconsistency of existing epilepsy services was highlighted.

  4. Evaluation of Prerequisite Programs Implementation and Hygiene Practices at Social Food Services through Audits and Microbiological Surveillance.

    Science.gov (United States)

    Garayoa, Roncesvalles; Yánez, Nathaly; Díez-Leturia, María; Bes-Rastrollo, Maira; Vitas, Ana Isabel

    2016-04-01

    Prerequisite programs are considered the most efficient tool for a successful implementation of self-control systems to ensure food safety. The main objective of this study was to evaluate the implementation of these programs in 15 catering services located in Navarra and the Basque Country (regions in northern Spain), through on-site audits and microbiological analyses. The implementation of the prerequisite program was incomplete in 60% of the sample. The unobserved temperature control during both the storage and preparation of meals in 20% of the kitchens reveals misunderstanding in the importance of checking these critical control points. A high level of food safety and hygiene (absence of pathogens) was observed in the analyzed meals, while 27.8% of the tested surfaces exceeded the established limit for total mesophilic aerobic microorganisms (≤100 CFU/25 cm²). The group of hand-contact surfaces (oven door handles and aprons) showed the highest level of total mesophilic aerobic microorganisms and Enterobacteriaceae, and the differences observed with respect to the food-contact surfaces (work and distribution utensils) were statistically significant (P Staphylococcus spp we identified 43 CFU/cm(2) on average compared with 4 CFU/cm(2) (P < 0.001) for those not wearing and wearing gloves, respectively). For a proper implementation of the prerequisites, it is necessary to focus on attaining a higher level of supervision of activities and better hygiene training for the food handlers, through specific activities such as informal meetings and theoretical-practical sessions adapted to the characteristics of each establishment. PMID:26953631

  5. Lung cancer survival in England: trends in non-small-cell lung cancer survival over the duration of the National Lung Cancer Audit

    OpenAIRE

    Khakwani, A; Rich, A L; Powell, H A; Tata, L J; Stanley, R A; Baldwin, D R; Duffy, J P; Hubbard , R B

    2013-01-01

    Background: In comparison with other European and North American countries, England has poor survival figures for lung cancer. Our aim was to evaluate the changes in survival since the introduction of the National Lung Cancer Audit (NLCA). Methods: We used data from the NLCA to identify people with non-small-cell lung cancer (NSCLC) and stratified people according to their performance status (PS) and clinical stage. Using Cox regression, we calculated hazard ratios (HRs) for death according t...

  6. Unifying Access to National Hydrologic Data Repositories via Web Services

    Science.gov (United States)

    Valentine, D. W.; Jennings, B.; Zaslavsky, I.; Maidment, D. R.

    2006-12-01

    The CUAHSI hydrologic information system (HIS) is designed to be a live, multiscale web portal system for accessing, querying, visualizing, and publishing distributed hydrologic observation data and models for any location or region in the United States. The HIS design follows the principles of open service oriented architecture, i.e. system components are represented as web services with well defined standard service APIs. WaterOneFlow web services are the main component of the design. The currently available services have been completely re-written compared to the previous version, and provide programmatic access to USGS NWIS. (steam flow, groundwater and water quality repositories), DAYMET daily observations, NASA MODIS, and Unidata NAM streams, with several additional web service wrappers being added (EPA STORET, NCDC and others.). Different repositories of hydrologic data use different vocabularies, and support different types of query access. Resolving semantic and structural heterogeneities across different hydrologic observation archives and distilling a generic set of service signatures is one of the main scalability challenges in this project, and a requirement in our web service design. To accomplish the uniformity of the web services API, data repositories are modeled following the CUAHSI Observation Data Model. The web service responses are document-based, and use an XML schema to express the semantics in a standard format. Access to station metadata is provided via web service methods, GetSites, GetSiteInfo and GetVariableInfo. The methdods form the foundation of CUAHSI HIS discovery interface and may execute over locally-stored metadata or request the information from remote repositories directly. Observation values are retrieved via a generic GetValues method which is executed against national data repositories. The service is implemented in ASP.Net, and other providers are implementing WaterOneFlow services in java. Reference implementation of

  7. 20 CFR 404.2120 - Audits.

    Science.gov (United States)

    2010-04-01

    ... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be based... unless the State VR agency appeals that decision in writing in accordance with 45 CFR part 16 to the...- ) Payments for Vocational Rehabilitation Services Administrative Provisions § 404.2120 Audits. (a)...

  8. 20 CFR 416.2220 - Audits.

    Science.gov (United States)

    2010-04-01

    ... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be based... unless the State VR agency appeals that decision in writing in accordance with 45 CFR part 16 to the... Payments for Vocational Rehabilitation Services Administrative Provisions § 416.2220 Audits. (a)...

  9. The Role and Importance of Services in National Economy

    OpenAIRE

    Popa Florina

    2013-01-01

    The tendency of entrance of services functions in all the areas of economic activity, expresses the orientation toward the economies "tertiarization", existing a correlation between the development level of economies and of services. At the macroeconomic level, the dimensions of tertiary sector are measured by a number of indicators which express their volume and contribution to the economic and social progress. The study highlights the importance of tertiary sector in the national economy, t...

  10. National Survey of the Smoking Cessation Services in Italy

    OpenAIRE

    Pucchio, Alessandra Di; Pizzi, Enrica; Carosi, Giordano; Mazzola, Monica; Mattioli, Donatella; Pacifici, Roberta; Pichini, Simona

    2009-01-01

    This investigation is aimed at providing information about structural and organizational characteristics of smoking cessation services (SCS) set up within the Italian National Health Service. Local health units and hospitals are the main institutions connected with SCS which are mainly located within the Department of Drug Addiction and the Department of Lung and Breath Care. SCS provide different tobacco-use cessation programs. Although pharmacotherapy is always used, a combination of therap...

  11. A national survey of radiodiagnostic services in Ecuador

    International Nuclear Information System (INIS)

    The Ecuadorian Atomic Energy Commission elaborated a Radiation Protection Regulation for Ecuador. In order to implement it, a national survey of radiodiagnostic services was implemented with the following objectives: a) Statistics of Radiodiagnostic services related to geography and population ulation density, b) To establish general patterns for X-Ray control and calibration, c) Evaluation of the professional and technical work in this field. (Author)

  12. Potential organ donor audit in Ireland.

    LENUS (Irish Health Repository)

    Hegarty, M

    2010-11-01

    As increasing demand for organs is a challenge for transplant services worldwide it is essential to audit the process of organ donation. To address this, a national audit of potential organ donors was undertaken across hospitals with Intensive Care Units (N = 36). Questionnaires were returned on all patients (n = 2073) who died in these units from 1\\/9\\/07-31\\/8\\/08; 200 (10%) of these patients were considered for Brain Stem Testing (BST), 158 patients (79%) were diagnosed Brain Stem Dead (BSD) and 138 patients (87%) became potential donors. Consent for donation was given by 92 (69%) next of kin and 90 potential donors (65%) became organ donors. There was no evidence of a large number of potential organ donors being missed. Recommendations included completion of BSTs on all appropriate patients, development of support on BST, referral of all BSD patients to the Organ Procurement Service; enhanced co-ordination within hospitals and sustained information\\/education campaigns.

  13. 国家审计推动国家良治之现状调查与路径选择%Status Quo Investigation and Path Selection of National Good Governance Promoted by the National Audit

    Institute of Scientific and Technical Information of China (English)

    申富平; 王砚书; 董丽英; 郭颖

    2015-01-01

    在推动国家良治的进程中,国家审计发挥作用的路径有四:一是针对国家治理所依赖的经济基础进行的“财政财务收支审计”;二是针对国家治理效果进行的“绩效审计”;三是针对国家治理掌权者所进行的“经济责任审计”;四是前三种路径的拔高、升华和统一终点,即为实现推动社会进步和构建和谐社会最终达到国家良治目标而进行的社会责任审计。%In the process of national good governance, the national audit plays a role from four paths: the first one is the financial audit on the revenues and expenditures based on the economic foundation of the national governance dependence on. The second one is the performance audit in view of the national governance effect. The third one is the economic responsibility audit aimed at governance authority. The fourth one is the overstating, sublimation and unified end of first three paths, namely the social responsibility audit for the final goal of promoting social progress and the construction of harmonious society and then to the good national governance.

  14. Status Quo Investigation and Path Selection of National Good Governance Promoted by the National Audit%国家审计推动国家良治之现状调查与路径选择

    Institute of Scientific and Technical Information of China (English)

    申富平; 王砚书; 董丽英; 郭颖

    2015-01-01

    在推动国家良治的进程中,国家审计发挥作用的路径有四:一是针对国家治理所依赖的经济基础进行的“财政财务收支审计”;二是针对国家治理效果进行的“绩效审计”;三是针对国家治理掌权者所进行的“经济责任审计”;四是前三种路径的拔高、升华和统一终点,即为实现推动社会进步和构建和谐社会最终达到国家良治目标而进行的社会责任审计。%In the process of national good governance, the national audit plays a role from four paths: the first one is the financial audit on the revenues and expenditures based on the economic foundation of the national governance dependence on. The second one is the performance audit in view of the national governance effect. The third one is the economic responsibility audit aimed at governance authority. The fourth one is the overstating, sublimation and unified end of first three paths, namely the social responsibility audit for the final goal of promoting social progress and the construction of harmonious society and then to the good national governance.

  15. HSE auditing

    Energy Technology Data Exchange (ETDEWEB)

    Herwaarden, A.J.F. van; Sykes, R.M.

    1996-12-31

    Shell International Exploration and Production (SIEP) commenced a programme of Health Safety and Environmental (HSE) auditing in its Operating Companies (Opcos) in the late 1970s. Audits in the initial years focused on safety aspects with environmental and occupational aspects being introduced as the process matured. Part of the audit programme is performed by SIEP auditors, external to the Opcos. The level of SIEP-led audit activity increased linearly until the late 1980s, since when a level of around 40 Audits per year has been maintained in roughly as many companies. For the last 15 years each annual programme has included structured audits of all facets of EP operations. The frequency and duration of these audits have the principle objective of auditing all HSE critical processes of each Opco`s activity, within each five-year cycle. Durations vary from 8-10 days with a 4 person team to 18-20 days with a 6-8 person team. Each audit returns a satisfactory or unsatisfactory rating based on analysis of the effectiveness of the so-called eleven principles of Enhanced Safety Management (ESM) required to be applied throughout the Group. Independence is maintained by the SIEP audit leader, who carries ultimate responsibility for the content and wording of each report, where necessary backed-up by senior management in SIEP. These SIEP-led audits have been successful in the following areas: (1) Provision of early warning in areas where facilities integrity or HSE management was likely to be compromised. (2) Aiding the establishment of an internal HSE auditing process in many Opcos. (3) Training, through participation in audits, not only auditors, but also prospective line managers in the effective management of HSE. With the recent introduction of HSE Management Systems (HSE-MS) in many Opcos, auditing is now in the process of controlled evolution from ESM to HSE-MS based.

  16. Clinical audits: who does control what? European guide lines

    International Nuclear Information System (INIS)

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  17. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

    Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.

  18. THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU

    Directory of Open Access Journals (Sweden)

    SLOBODAN POPOVIĆ

    2015-06-01

    Full Text Available Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU. One of the most important task is to manage companies and do the job of auditing of financial reporting companies. There are two established types of audits. Internal audit work, done throughout the year and external, done by the end of the financial year. Both have an obligation to express opinions, which must have a background in the competence and independence. The scope of the audit, generally speaking depends on the legislation of national economies, then the law governing accounting, and at the end of the law that frames the audit functions. The auditor's opinion is necessary in order to ensure the credibility of financial statements. Considering the focus, audit can be seen as activity of audits essentially activities related to the financial statements that are subject to services performed by certified auditors. An opinion on the financial statements of companies are included in the audit reports. They are prepared and certified by independent auditors. The revision in the economic terminology means testing of accounting statements of business enterprises. Internal audit work is done throughout the year, but external to the end of the financial year. Both have an obligation to express opinions, which must have a background in competence. Auditing activities are performed independently, objectively and with a great deal of independence in the work, by internal and external authorized auditors, so that they can provide the necessary information to the users of audit reports. Internal auditing can be seen in the two main ranges. The first is within the company in which some processes are functioning the same. Another scope is wide level, including observation of the wider society and the state, and includes observation of the entire public sector of a country. This mode of operation of the

  19. CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS

    Directory of Open Access Journals (Sweden)

    Popa Adriana Florina

    2013-07-01

    Full Text Available Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up. According to these theories, crises cannot be anticipated so as to minimize their negative effects. In spite of the fact that economic and financial crises are not identical and do not produce identical effects, history teaches us that they are strongly correlated with the cyclic nature of economic processes. The current economic recession, which shows in all fields of activity, is determining auditors to make evaluations which are a lot more precise, based on extensive procedures, as long as the presumption of activity continuity into the future is accurate. In this context, internal audit is individualized as an managerial assistance function, which allows a correct perception of the reality of the business as a whole and/or as predefined processes. The purpose of this paper is to create an overall picture of internal audit by collecting data and information from literature and showing the dimensions and the internal audit practices internationally. Therefore, we conducted a research based on the analysis of national and international publications, various articles and studies in the financial press, on the emergence and development of the internal audit function both internationally and nationally. Later we analyzed the position of internal audit in terms of global financial crisis, all these leading to the usage of a comparative study of twelve international companies in order to highlight the specific features of the internal audit function in each organization. Our intention is to emphasize aspects of internal audit departments, relations between them and the management, their role in companies based on studies provided by Protiviti, a global consulting and internal audit services company, having

  20. The Cuban National Healthcare System: Characterization of primary healthcare services.

    Directory of Open Access Journals (Sweden)

    Keli Regina DAL PRÁ

    2015-10-01

    Full Text Available This article presents a report on the experience of healthcare professionals in Florianópolis, who took the course La Atención Primaria de Salud y la Medicina Familiar en Cuba [Primary Healthcare and Family Medicine in Cuba], in 2014. The purpose of the study is to characterize the healthcare units and services provided by the Cuban National Healthcare System (SNS and to reflect on this experience/immersion, particularly on Cuba’s Primary Healthcare Service. The results found that in comparison with Brazil’s Single Healthcare System (SUS Cuba’s SNS Family Healthcare (SF service is the central organizing element of the Primary Healthcare Service. The number of SF teams per inhabitant is different than in Brazil; the programs given priority in the APS are similar to those in Brazil and the intersectorial nature and scope of the services prove to be effective in the resolution of healthcare problems.

  1. Improved quality of management of eclampsia patients through criteria based audit at Muhimbili National Hospital, Dar es Salaam, Tanzania. Bridging the quality gap

    Directory of Open Access Journals (Sweden)

    Kidanto Hussein

    2012-11-01

    Full Text Available Abstract Background Criteria-based audits (CBA have been used to improve clinical management in developed countries, but have only recently been introduced in the developing world. This study discusses the use of a CBA to improve quality of care among eclampsia patients admitted at a University teaching hospital in Dar es Salaam Tanzania. Objective The prevalence of eclampsia in MNH is high (≈6% with the majority of cases arriving after start of convulsions. In 2004–2005 the case-fatality rate in eclampsia was 5.1% of all pregnant women admitted for delivery (MNH obstetric data base. A criteria-based audit (CBA was used to evaluate the quality of care for eclamptic mothers admitted at Muhimbili National Hospital (MNH, Dar es Salaam, Tanzania after implementation of recommendations of a previous audit. Methods A CBA of eclampsia cases was conducted at MNH. Management practices were evaluated using evidence-based criteria for appropriate care. The Ministry of Health (MOH guidelines, local management guidelines, the WHO manual supplemented by the WHO Reproductive Health Library, standard textbooks, the Cochrane database and reviews in peer reviewed journals were adopted. At the initial audit in 2006, 389 case notes were assessed and compared with the standards, gaps were identified, recommendations made followed by implementation. A re-audit of 88 cases was conducted in 2009 and compared with the initial audit. Results There was significant improvement in quality of patient management and outcome between the initial and re-audit: Review of management plan by senior staff (76% vs. 99%; P=0.001, urine for albumin test (61% vs. 99%; P=0.001, proper use of partogram to monitor labour (75% vs. 95%; P=0.003, treatment with steroids for lung maturity (2.0% vs. 24%; P=0.001, Caesarean section within 2 hours of decision (33% vs. 61%; P=0.005, full blood count (28% vs. 93%; P=0.001, serum urea and creatinine (44% vs. 86%; P=0.001, liver enzymes (4.0% vs

  2. Methodology for a security audit of ERTMS

    OpenAIRE

    R. Stroud; Gashi, I.

    2012-01-01

    In this paper we discuss the methodology we used for a security audit of the European Railway Traffic Management System (ERTMS) specifications. ERTMS is a major industrial project that aims at replacing the many different national train control and command systems in Europe. We discuss the stages of the audit, threat model used, and the output of each stage of the audit.

  3. 75 FR 51103 - Notice of Public Meetings for the National Park Service (NPS) Alaska Region's Subsistence...

    Science.gov (United States)

    2010-08-18

    ... National Park Service Notice of Public Meetings for the National Park Service (NPS) Alaska Region's... public meetings for the National Park Service (NPS) Alaska Region's Subsistence Resource Commission (SRC... SRC plan to meet to develop and continue work on National Park Service (NPS) subsistence...

  4. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

    Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.

  5. South Africa : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  6. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

    The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

  7. CHAPA, BEEF COW/CALF HEALTH AND PRODUCTIVITY AUDIT, PART V: QUALITY ASSURANCE PROFILE

    OpenAIRE

    Dargatz, David

    1994-01-01

    As part of the National Animal Health Monitoring System (NAHMS ), USDA:APHIS:Veterinary Services conducted a national study of beef production, the Beef Cow/Calf Health and Productivity Audit (CHAPA). This study was designed to provide both participants and the industry with information on cow/calf health, productivity, and management practices. The National Agricultural Statistics Service (NASS) collaborated with USDA:APHIS:VS to select a producer sample that was statistically designed to pr...

  8. USGS Map Indices Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Map Indices service from The National Map (TNM) consists of 1x1 Degree, 30x60 Minute (100K), 15 Minute (63K), 7.5 Minute (24K), and 3.75 Minute grid...

  9. Problem Gambling Treatment within the British National Health Service

    Science.gov (United States)

    Rigbye, Jane; Griffiths, Mark D.

    2011-01-01

    According to the latest British Gambling Prevalence Survey, there are approximately 300,000 adult problem gamblers in Great Britain. In January 2007, the "British Medical Association" published a report recommending that those experiencing gambling problems should receive treatment via the National Health Service (NHS). This study examines the…

  10. National Plant Germplasm System: Critical Role of Customer Service

    Science.gov (United States)

    The National Plant Germplasm System (NPGS) conserves plant genetic resources, not only for use by future generations, but for immediate use by scientists and educators around the world. With a great deal of interaction between genebank curators and users of plant genetic resources, customer service...

  11. 78 FR 38012 - National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration...

    Science.gov (United States)

    2013-06-25

    ... Marine Fisheries Service employees need to provide photo identification. Foreign nationals, where a... resident (meaning not a ``permanent resident alien'' or ``Green Card'' holder), and not a ``protected... bring photo identification to the meeting location. Visitors who are foreign nationals (defined as...

  12. 78 FR 1824 - Notice of Request for Approval of an Information Collection; National Veterinary Services...

    Science.gov (United States)

    2013-01-09

    ... Information Collection; National Veterinary Services Laboratories; Bovine Spongiform Encephalopathy... information collection associated with National Veterinary Services Laboratories diagnostic support for the... Staff Veterinarian, Veterinary Services, APHIS, 4700 River Road Unit 43, Riverdale, MD 20737; (301)...

  13. 75 FR 57737 - Notice of Request for Approval of an Information Collection; National Veterinary Services...

    Science.gov (United States)

    2010-09-22

    ...; National Veterinary Services Laboratories; Bovine Spongiform Encephalopathy Surveillance Program Documents... associated with National Veterinary Services Laboratories diagnostic support for the bovine spongiform... Veterinary Services Laboratories; Bovine Spongiform Encephalopathy Surveillance Program Documents. OMB...

  14. The Research on Development of Non-audit Services in CPAs' Industry%注册会计师发展非审计业务探讨

    Institute of Scientific and Technical Information of China (English)

    李晓慧; 刘钧

    2011-01-01

    本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把“双刃剑”,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。%We compared the development of non-audit services worldwide in Certified Public Accountants'industry and concluded that: Accounting finn engaged beyond the scope of the audit, and engaged in accounting services, new areas of management advisory services a

  15. 45 CFR 2515.10 - What are the service-learning programs of the Corporation for National and Community Service?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false What are the service-learning programs of the Corporation for National and Community Service? 2515.10 Section 2515.10 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE SERVICE-LEARNING PROGRAM PURPOSES § 2515.10 What are...

  16. Audit of Hanken School of Economics 2014

    OpenAIRE

    Salskov-Iversen, Dorte; Kutschke, Christian; Melgin, Tapio; Pirttilä, Anneli; Ward, Michael; Apajalahti, Touko; Seppälä, Hannele

    2015-01-01

    The Finnish Higher Education Evaluation Council has conducted an audit of the Hanken School of Economics. Based on the international audit team’s recommendation and the audit report, the Evaluation Council has decided to require the institution to undergo a re-audit. In its current state the quality system of Hanken School of Economics does not fulfil the national criteria set for the quality management of higher education institutions, and thus the system cannot be said to correspond to the ...

  17. 48 CFR 842.101 - Contract audit responsibilities.

    Science.gov (United States)

    2010-10-01

    ... extent feasible. Examples of such services include: pre-award surveys; quality assurance and technical... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contract audit... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Audit Services 842.101...

  18. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

    Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.

  19. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Auditing. 54.516 Section 54.516 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping requirements—(1) Schools and libraries. Schools...

  20. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function

    NARCIS (Netherlands)

    L. Paape

    2007-01-01

    textabstractCorporate scandals during the last decade fostered many Corporate Governance reports. These reports aimed at restoring checks and balances in companies to prevent fraudulent behaviour and restore public trust. One of the functions active in many organizations is Internal Audit. This func

  1. 12 CFR 9.9 - Audit of fiduciary activities.

    Science.gov (United States)

    2010-01-01

    ... significant fiduciary activities, under the direction of its fiduciary audit committee, unless the bank adopts... activity-by-activity basis), under the direction of its fiduciary audit committee, at an interval... during each calendar year . (c) Fiduciary audit committee. A national bank's fiduciary audit...

  2. NHS funded fertility treatment--a national service in name only?

    Science.gov (United States)

    O'Donnell, Claire; Manché, Marioth; Kingsland, Charles; Haddad, Nabil; Brickwood, Paul

    2005-12-01

    The variable nature of NHS provision of fertility services has again been highlighted by the response of commissioners to the recent guidance from the National Institute of Clinical Excellence. This paper describes an evidence-based model for policy aimed at minimising inequity across one Strategic Health Authority. The paper highlights the difficulties resulting from the current Department of Health guidance on targeting those in greatest need. A different way of describing this group is proposed, namely, defining childlessness in terms of parental status alone. This is clear to both patient and clinician at the outset, not subject to variable interpretation and because it is quantifiable for any given population, facilitates the commissioning of a level of service provision that reflects expressed need. A clinical audit suggests that the annual incidence of fertility problems prompting attendance at secondary care clinics is similar to levels observed nearly 20 years ago, at around 98 per 10,000 of the fertile population (proxy denominator, women aged 25 - 39). Our model further indicates that, for the more complex treatments, if both partners were required to be childless and treatments were to be delivered within 12 - 18 months of listing, commissioners would need to fund treatment for around 15 - 20 patients per 10,000 of the fertile population. If only one partner was required to be childless this figure would rise by 15 - 20%. We argue that despite the clinical guidelines, fertility treatments will remain a 'postcode lottery' unless central government addresses the priority to be given to fertility treatment on a national basis. PMID:16393821

  3. Impact of audit quality on audit fees pre and post financial crises

    OpenAIRE

    Bhawan, Suraj Vijaykumar

    2013-01-01

    From the 1980’s research in audit service market has grown considerably. In line with that policymakers and regulators have been concerned about the role and value of external auditors and their independence. Using a sample of UK’s large companies over the period of 2006-2011 this study investigates the impact of audit quality on audit fees, whereby the proxy of audit quality is the model proposed by Ball and Shivakumar (2006). The objective was to compare the impact of audit quality on audit...

  4. System Analysis in Developing an Effective Government Internal Audit System

    Directory of Open Access Journals (Sweden)

    Maliki Heru Santosa

    2016-01-01

    Full Text Available Units of Government Internal Audit (GIA play a significant role in developing a system of good governance. They contribute to the improvement of public services delivery and the welfare of society. But some current governance issues in Indonesia, such as corruption, accountability and performance problems, raise questions concerning the effectiveness of Indonesia’s GIA units. The complexity of these issues requires cybernetic study to find holistic and effective solutions. The objective of this study is to examine the effectiveness of government internal audit systems in order to enhance the professionalism of government internal auditors and the maturity of the management processes that they audit.  This research was based on qualitative approaches with systems methodology. The instruments used during the research were regulatory analysis, survey, and in-depth interviews. The survey involved 205 Chief Audit Executives (CAE of Government Internal Supervisory Apparatus (GISA in national government and regional governments, and was conducted on-line or on paper. The survey was complemented by in-depth interview with 24 (twenty four senior stakeholders representing practitioners (the CAE of GISA units, internal users (governors, mayors, heads of regional planning agencies, external users (Indonesia’s Supreme Audit Board, SAB, regulators, and associations of professional internal auditors, both private sector (IIA and public sector (AAIPI. The research found that the effort of enhancing the role of the GIA units should be seen holistically. The improvement of the role of GIA units related to the stakeholders, including management line of the organization, the SAB, professional associations, regulators, and law enforcement officials as well as other factors. The arrangement of the internal audit system could allow the government auditors to improve their professionalism and help line management to mature their management processes. The emerging

  5. Healthcare waste management: a case study from the National Health Service in Cornwall, United Kingdom

    International Nuclear Information System (INIS)

    This paper looks at steps taken towards the development of a 10-year strategy for the management of healthcare waste from the National Health Service (NHS) in Cornwall, United Kingdom. The major issues and challenges that affect the management of waste by the NHS, including its organisational structure and collection infrastructure, are outlined. The waste flows of the main acute medical site are detailed, using waste audits of domestic and clinical bags, redundant equipment, bulky waste, and special waste. Some of the common barriers to change, such as staff habits and public perceptions, are also identified. Recommendations are made with respect to improvements in the overall organisational infrastructure and increased localised control. The recommendations also centre around the formation of strategic partnerships, within the site, between sites and at the broader level between the NHS and its surrounding community. An important challenge to be overcome is the need to progress from the concept of 'waste management', to one of sustainable decision making regarding resource use, including methods of waste minimisation at the source and recycling. Staff training and awareness underpin several of the short and medium/long term solutions suggested to reduce the waste at the source and recover value from that produced. These measures could potentially reduce disposal quantities by as much as 20-30% (wt.) and costs by around 25-35%

  6. 24-Hour Forecast of 12 Hour Probability of Precipitation from the National Weather Service's National Digital Forecast Database (NDFD)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Digital Forecast Database (NDFD) contains a seamless mosaic of the National Weather Service's (NWS) digital forecasts of precipitation probabilities....

  7. An audit of Keller arthroplasty and metatarsophalangeal joint arthrodesis from national data.

    Science.gov (United States)

    Stewart, Jeffrey; Reed, James F

    2003-06-01

    Chronic interphalangeal ulcerations of the great toe are a frequent complication in neuropathic diabetic feet. While total contact casting is usually effective as a first-line treatment, some ulcers continue and present substantial management challenges. The objective of this study was to examine the National Hospital Discharge Survey in order to identify links between preexisting medical conditions and lower extremity pathology in patients undergoing a Keller arthroplasty. Those who received a Keller arthroplasty were more likely to have diabetes mellitus (odds ratio [OR] = 4.00, 95% confidence interval [CI]: 3.73-4.30, P = .0001), diabetic neuropathy (OR = 3.80, 95% CI: 3.48-4.15, P = .0001), coronary artery disease (OR = 1.78, 95% CI: 1.57-2.03), or peripheral vascular disease (PVD) (OR = 2.06, 95% CI: 1.49-2.84, P = .0001). Keller arthroplasty patients were less likely to have a foot abscess (OR = 0.44, 95% CI: 0.39-0.50, P = .0001) or hammer toe deformity (OR = 0.60, 95% CI: 0.57-0.63, P = .0001), but more likely to have a foot wound or ulcer (OR = 2.62, 95% CI = 2.44-2.82, P = .0001), bunions (OR = 4.52, 95% CI: 4.26-4.80, P = .0001), and osteomyelitis (OR = 2.65, 95% CI: 2.41-2.92, P = .0001). Hallux limitus or rigidus in a diabetic patient with neuropathy, peripheral vascular disease, and poor healing subjects this patient to a higher risk of ulceration, infection, and amputation. This study shows that this procedure is being performed in the diabetic population with attendant complications. PMID:15866830

  8. National Coal Board Medical Service annual report 1981-82

    Energy Technology Data Exchange (ETDEWEB)

    1983-01-01

    Sections report on: medical examinations and consultations; protection from health hazards, such as pneumoconiosis and other prescribed diseases; problems such as vitamin D in miners' blood, Legionnaires' disease, rehabilitation and physiotherapy, high pressure injection injuries, pump packing; National Coal Board (Coal Products) Ltd.; injuries and treatment; and nursing service. A list of staff and their publications and a supplement on occupational toxicology are included.

  9. Assessing community values of National Park Service units in Virginia

    OpenAIRE

    Grow, York Douglas

    1993-01-01

    In an effort to increase understanding of social values connected with natural resources, a methodology was developed to identify and assess community values of 14 National Park Service (NPS) units in Virginia. The methodology used a qualitative research approach which emphasized meaning and understanding. Numerical analyses were used where appropriate. This thesis reports the design, application, and evaluation of the methodology. Representatives of the NPS, local gover...

  10. Awareness of hospice services: results of a national survey.

    OpenAIRE

    Mor, V; Hendershot, G; Cryan, C

    1989-01-01

    The Supplement on Aging to the 1984 National Health Interview Survey contained questions about hospices and the hospice concept. Respondents were asked about their familiarity with and perceived access to hospice services. Nearly 53 percent of respondents aged 55 and older were unfamiliar with the hospice concept. Of those familiar with hospice, only approximately one-half (48.5 percent) reported that it is available if needed. Age was strongly, linearly related to familiarity with hospice; t...

  11. 76 FR 62090 - Public Meeting for the National Park Service (NPS) Alaska Region's Subsistence Resource...

    Science.gov (United States)

    2011-10-06

    ... National Park Service Public Meeting for the National Park Service (NPS) Alaska Region's Subsistence... for the National Park Service (NPS) Alaska Region's Subsistence Resource Commission (SRC) program. SUMMARY: The Cape Krusenstern National Monument SRC will meet to develop and continue work on...

  12. 50 CFR 86.101 - What is the Service schedule to adopt the National Framework?

    Science.gov (United States)

    2010-10-01

    ... National Framework? 86.101 Section 86.101 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE... INFRASTRUCTURE GRANT (BIG) PROGRAM Service Completion of the National Framework § 86.101 What is the Service schedule to adopt the National Framework? The Secretary of the Interior adopted the National Framework...

  13. 77 FR 13625 - Notice of Inventory Completion: USDA Forest Service, Daniel Boone National Forest, Winchester, KY

    Science.gov (United States)

    2012-03-07

    ... National Park Service Notice of Inventory Completion: USDA Forest Service, Daniel Boone National Forest... Agriculture, Forest Service, Daniel Boone National Forest, has completed an inventory of human remains and... collection stored at the Daniel Boone National Forest while doing a collections inventory. No...

  14. Knowledge-intensive Business Services in National Innovation Systems

    Institute of Scientific and Technical Information of China (English)

    WEI Jiang; TOIVONEN Marja

    2006-01-01

    In order to find the roles of knowledge-intensive business services (KIBS) in the innovation activities, This paper focus on three perspectives. First, we find that KIBS possess good prerequisites to function as vehicles in innovation distribution, the sources of innovation and the facilitators of innovation in their client firms. Second, we further discuss KIBS as the knowledge and innovation infrastructure of society in parallel with the research, educational and other public institutions. Third, we present some research policies and agenda to promote the development of KIBS. It is regarded that much remains to be studied both in the use of KIBS and in their own activities, including integrating and networking the knowledge-intensive services into the client companies, the convergence of various services and closer connection with the client companies' strategy, and the national policies to connect the KIBS to the different sectors.

  15. Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model

    OpenAIRE

    Philip Law

    2008-01-01

    Purpose – Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies, is often being criticized. The purpose of this paper is to assess auditors' perceptions of reasonable assurance in audit work and the effectiveness of the ARM. Design/methodology/approach – Three independ...

  16. The Future of Audit : Keeping Capital Markets Efficient

    OpenAIRE

    Houghton , Keith; Ng, Juliana; Jubb, Christine; Kend, Michael

    2010-01-01

    At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors’ business acumen and industry expertise; the auditors’ use of materiality; whether or not the increasingly prescriptive nature of auditi...

  17. Croatia : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the instituti...

  18. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function

    OpenAIRE

    Paape, L.

    2007-01-01

    textabstractCorporate scandals during the last decade fostered many Corporate Governance reports. These reports aimed at restoring checks and balances in companies to prevent fraudulent behaviour and restore public trust. One of the functions active in many organizations is Internal Audit. This function operates under the umbrella of the Management Board and is geared towards monitoring lower level management. Due to the Corporate Governance reports the interest in the work of internal audito...

  19. What do we know about how to do audit and feedback? Pitfalls in applying evidence from a systematic review

    OpenAIRE

    Young J; Jamtvedt G; Eccles MP; Foy R; Grimshaw JM; Baker R

    2005-01-01

    Abstract Background Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS]. We set out to assess whether current guidance and systematic review evidence can sufficiently inform practical decisions about how to use audit and feedback to improve quality of care. Methods We selected an important chronic disease encountered in primary care: diabetes mellitus. We i...

  20. Environmental Audit of the Environmental Measurements Laboratory (EML)

    International Nuclear Information System (INIS)

    This document contains the findings identified during the Environmental Audit of the Environmental Measurements Laboratory (EML), conducted from December 2 to 13, 1991. The Audit included the EML facility located in a fifth-floor General Services Administration (GSA) office building located in New York City, and a remote environmental monitoring station located in Chester, New Jersey. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations, with the exception of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight. Compliance with applicable Federal, state, and local requirements; applicable DOE Orders; and internal facility requirements was addressed

  1. Winning a prudence audit

    International Nuclear Information System (INIS)

    The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)

  2. Can the National Health Service Cancer Plan timeline be applied to colorectal hepatic metastases?

    LENUS (Irish Health Repository)

    Jones, Claire

    2012-02-01

    INTRODUCTION: The National Health Service (NHS) Cancer Plan guidelines recommend a maximum 2-week wait from referral to first appointment, and 2 months from referral to treatment for primary cancers. However, there are currently no guidelines available for metastatic disease. In the UK, nearly half of all colorectal cancer patients develop hepatic metastases. Timely, surgical resection offers the potential for cure. The aim of this study was to audit current practice for colorectal liver metastases in a regional hepatobiliary unit, and compare this to the NHS Cancer Plan standards for primary disease. PATIENTS AND METHODS: A retrospective review of the unit\\'s database was performed for all hepatic metastases referrals from January 2006 to December 2008. The dates of referral, first appointment, investigations and initiation of treatment, along with patient\\'s age and sex, were recorded on Microsoft Excel and analysed. Time was expressed as mean +\\/- SD in days. RESULTS: A total of 102 patients with hepatic metastases were identified. Five were excluded due to incomplete data. The average time from referral to first appointment was 10.6 +\\/- 9.4 days and the average time from referral to treatment was 38.5 +\\/- 28.6 days. Seventy-five (72.7%) had surgical intervention, of whom 37 also had chemotherapy. CONCLUSIONS: The data compare favourably to the NHS Cancer Plan guidelines for primary malignancy, demonstrating that a regional hepatobiliary unit is capable of delivering a service for colorectal liver metastases that adheres to the NHS Cancer Plan. Therefore, the NHS Cancer Plan can be applied to this cohort.

  3. German National Galileo Public Regulated Service (PRS) Testing Activities

    Science.gov (United States)

    Habrich, Heinz; Söhne, Wolfgang

    2013-04-01

    The European Global Navigation System (GNSS) Galileo is going to be established in the near future. Currently, four satellites are in place forming the In-Orbit-Testing (IOT) phase. Within the next years, the constellation will be filled. Full Operational Capability (FOC) will be reached 2019. Beside the Open Service (OS) which is comparable to other OS of existing GNSS, e.g., GPS C/A, there is a so-called Public Regulated Service (PRS) included in the IOT satellites already. The PRS will have improved robustness, i.e. robust signals which will be resistant against involuntary interferences, jamming and spoofing. The PRS signal is encrypted and there will be a restricted access to authorized users, e.g. safety and emergency services, authorities with security task, critical infrastructure organizations etc. The access to the PRS which will be controlled through a special key management will be managed and supervised within the European Union (EU) Member States (MS) by national authorities, the Competent PRS Authority (CPA). But a set of Common Minimum Standards (CMS) will define the minimum requirements applicable to each PRS participant. Nevertheless, each MS is responsible for its national key management. This presentation will inform about the testing activities for Galileo PRS in Germany. The coarse concept for the testing is explained, the schedule is outlined. Finally, the paper will formulate some expectations to the Galileo PRS, e.g. for international cooperation.

  4. Research on Medical Services Audit System in Taiwan in China%我国台湾地区医疗服务审查制度研究

    Institute of Scientific and Technical Information of China (English)

    张智国; 张群; 赵颖旭; 江芹; 于丽华; 张振忠

    2012-01-01

    医疗保险在成为医疗服务的最主要付费者后,为避免医务工作者因道德风险产生过度医疗,确保医疗服务的必要性与合理性,建立了医疗服务审查制度,以达到费用控制和质量保障两大作用.但成本降低和质量提高是一对矛盾体,加上审查标准不一致、相关规范不全面、审核过程不够透明等问题使得台湾医疗服务审查制度饱受医疗机构的不满和诟病,尽管如此台湾在此方面还是积累了比较丰富的经验.了解台湾地区医疗服务审查制的历史、现状及存在问题对于大陆相关制度的制订有一定的启示和借鉴意义.%Medical insurance, as the major payers of health care services, establishes a medical audit system to prevent abuse medical treatment because of moral risk to ensure the necessity and reasonableness of medical services and to achieve the effect of cost control and quality assurance in medical audit. But cost reduction and quality improvement is a paradox. The health care providers in Taiwan argue and criticize that the relevant review standards are not inconsistent and comprehensive, internal regulations change too much and lack of transparency in the review process. Even though, Taiwan accumulates rich experience in this field. History, status quo and problems of medical service audit system are researched to make some enlightenment and references for Chinese mainland.

  5. 75 FR 5113 - National Park Service Concession Contracts; Implementation of Alternative Valuation for Leasehold...

    Science.gov (United States)

    2010-02-01

    ... National Park Service National Park Service Concession Contracts; Implementation of Alternative Valuation... alternative formula for the valuation of leasehold surrender interest under its proposed concession contract... Revenue Code complexities in LSI valuation. The proposed alternative formula has two components: One...

  6. Rhetoric and Reality in the English National Health Service; Comment on “Who Killed the English National Health Service?”

    Directory of Open Access Journals (Sweden)

    Rudolf Klein

    2015-09-01

    Full Text Available Despite fiscal stress, public confidence in the National Health Service (NHS remains strong; privatisation has not hollowed out the service. But if long term challenges are to be overcome, pragmatism not rhetoric should be the guide.

  7. Chlamydial partner notification in the British Association for Sexual Health and HIV (BASHH) 2011 UK national audit against the BASHH Medical Foundation for AIDS and Sexual Health Sexually Transmitted Infections Management Standards.

    Science.gov (United States)

    McClean, H; Carne, C A; Sullivan, A K; Radcliffe, K W; Ahmed-Jushuf, I

    2012-10-01

    This paper reports on chlamydial partner notification (PN) performance in the 2011 BASHH national audit against the British Association for Sexual Health and HIV (BASHH) Medical Foundation for AIDS Sexual Health (MedFASH) Sexually Transmitted Infection Management Standards (STIMS). There was wide regional variation in level 3 clinic PN performance against the current standard of index case-reported chlamydial PN, with 43% (regional range 0-80%) of clinics outside London meeting the ≥0.6 contacts seen per index standard, and 85% of clinics (regional range 82-88%) in London meeting the ≥0.4 standard. For level 2 clinics, 39% (regional range 0-100%) of clinics outside London met the ≥0.6 standard, and 43% (regional range 40-50%) of clinics in London met the ≥0.4 standard. Performance for health-care worker (HCW)-verified contact attendance is also reported. New standards for each of these performance measures are proposed for all level 3 clinics: ≥0.6 contacts seen per index case based on index case report, and ≥0.4 contacts seen per index case based on HCW verification, both within four weeks of the first partner notification interview. The results are discussed with regard to the importance of adoption of standards by commissioners of services, relevance to national quality agendas, and the need for development of a national system of PN quality assurance measurement and reporting. PMID:23104751

  8. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  9. Auditing to the cutting edge

    Energy Technology Data Exchange (ETDEWEB)

    Good, L.; Wirdzek, P.

    1999-07-01

    Equipment? System? Building? Campus? Neighborhood? Community? Region? What is to be audited and what needs to be corrected? Can the energy management professional decide, or should the customer? Over the last few decades, energy professionals have been evaluating energy use in order to balance clients' expenditures with acceptable levels of service. Traditionally, professional expertise and creativity have been limited more by budget than any other single element. Today, energy and the environment are tightly intertwined. In the future, effective energy management may not be possible without considering the relationships between them. Conversely, environmental protection cannot be achieved without considering energy production, distribution, and use. To this end, two powerful federal organizations, the US Environmental Protection Agency (EPA) and the US Department of Energy (DOE), have been engaged in defining the interrelationships of these areas and fashioning national energy policies aimed at awakening Americans to these facts. Environmental demands are becoming a factor in efficiency equations. Energy management professionals should prepare a response. They will face demands for cutting-edge audits that reach further than giving utility power just a trim in the energy barber shop. Survival in the business of energy management will require a broader perspective. One need only look to current advertisements by national and international corporations which praise the environmental benefits of their products and even their places of business as cleaner than their competitors'. For the energy management professional then, energy diversity and source versus site considerations are opportunities to be identified in the audit process, in addition to replacement of inefficient equipment. The country is rich with technology choices, with documented experience, and with the knowledge to create systems that can mine deep savings. True, some have niche

  10. Using analytical services at the National Water Quality Laboratory

    Science.gov (United States)

    Pratt, L.K.

    1994-01-01

    The National Water Quality Laboratory (NWQL) offers a variety of analytical services for the determination of constituents in samples of water, sediment, and biological material. As technology has advanced, many new methods have been introduced but not always incorporated into plans and schedules developed in the districts. The strengths and weaknesses of many different techniques are discussed and evaluated to promote a broad understanding of the services available at the NWQL. Method detection limits, precision, and costs are discussed, as well as possible applications for the methods. To aid in project planning, several tables have been developed that list the approved method for certain determination, particularly those being requested to satisfy cooperator or U.S. Environ- mental Protection Agency regulatory requirements.

  11. Health care governance in the UK National Health Service.

    Science.gov (United States)

    Wilson, Jo H

    2004-01-01

    The NHS Plan sets out a challenging agenda for modernising the UK National Health Service (NHS), governing the organisation's performance and improving and extending service provision. Good health care governance is an essential prerequisite for all modernisation effort. This article will explore the responsibilities and implications for health care boards, managers and clinical staff in providing assurances for health care governance. Health care organisation directors, executive and non-executive, all share responsibility for the direction and control of the organisation. They are required to act in the best interest of the patients, staff and the general public and have statutory obligations to provide safe systems of work under the Health and Safety Regulations. Each director has a role in ensuring openness, being honest and acting with integrity, taking responsibility for their own personal learning and development, constructively challenge and develop strategy and ensuring the probity of the organisation's activities. PMID:15566273

  12. CHAPA, BEEF COW/CALF HEALTH AND PRODUCTIVITY AUDIT, PART II: BEEF COW/CALF REPRODUCTIVE AND NUTRITIONAL MANAGEMENT PRACTICES

    OpenAIRE

    Dargatz, David

    1994-01-01

    As part of the National Animal Health Monitoring System (NAHMS ), USDA:APHIS:Veterinary Services conducted a national study of beef production, the Beef Cow/Calf Health and Productivity Audit (CHAPA). This study was designed to provide both participants and the industry with information on cow/calf health, productivity, and management practices. Data for Part II: Nutritional & Reproductive Management Practices, were collected by the National Agricultural Statistics Service (NASS) from beef pr...

  13. Progressing beyond SLMTA: Are internal audits and corrective action the key drivers of quality improvement?

    Directory of Open Access Journals (Sweden)

    Robert N. Maina

    2014-09-01

    Full Text Available Background: Kenya has implemented the Strengthening Laboratory Management Toward Accreditation (SLMTA programme to facilitate quality improvement in medical laboratories and to support national accreditation goals. Continuous quality improvement after SLMTA completion is needed to ensure sustainability and continue progress toward accreditation.Methods: Audits were conducted by qualified, independent auditors to assess the performance of five enrolled laboratories using the Stepwise Laboratory Quality Improvement Process Towards Accreditation (SLIPTA checklist. End-of-programme (exit and one year post-programme (surveillance audits were compared for overall score, star level (from zero to five, based on scores and scores for each of the 12 Quality System Essential (QSE areas that make up the SLIPTA checklist.Results: All laboratories improved from exit to surveillance audit (median improvement 38 percentage points, range 5–45 percentage points. Two laboratories improved from zero to one star, two improved from zero to three stars and one laboratory improved from three to four stars. The lowest median QSE scores at exit were: internal audit; corrective action; and occurrence management and process improvement (< 20%. Each of the 12 QSEs improved substantially at surveillance audit, with the greatest improvement in client management and customer service, internal audit and information management (≥ 50 percentage points. The two laboratories with the greatest overall improvement focused heavily on the internal audit and corrective action QSEs.Conclusion: Whilst all laboratories improved from exit to surveillance audit, those that focused on the internal audit and corrective action QSEs improved substantially more than those that did not; internal audits and corrective actions may have acted as catalysts, leading to improvements in other QSEs. Systematic identification of core areas and best practices to address them is a

  14. Retroactive auditing

    OpenAIRE

    Wang, Xi; Zeldovich, Nickolai; Kaashoek, M. Frans

    2011-01-01

    Retroactive auditing is a new approach for detecting past intrusions and vulnerability exploits based on security patches. It works by spawning two copies of the code that was patched, one with and one without the patch, and running both of them on the same inputs observed during the system's original execution. If the resulting outputs differ, an alarm is raised, since the input may have triggered the patched vulnerability. Unlike prior tools, retroactive auditing does not require developers...

  15. Audit Committees

    OpenAIRE

    2009-01-01

    We have produced this booklet to explain the role of audit committees as they can help to improve how an organisation is governed. In a company, an audit committee is a group of its directors whose main responsibilities are to: advise all directors about the quality of the company’s financial statements; work with the company’s external auditor; and examine the reports of the company’s internal auditor, if it employs one.

  16. Audit Schedule

    OpenAIRE

    Martinez Pinzon, Christian

    2014-01-01

    [CATALÀ] Audit Schedule és una aplicació web per a la gestió d'auditories al sector de l'aviació privada. Realitzada amb Salesforce per a l'empresa Puck Solutions S.L. [ANGLÈS] Audit Schedule is a web application for managing aduits of the private aviation sector. Performed with Salesforce for the Puck Solutions S.L. company.

  17. Internal audit

    OpenAIRE

    Topor, Peter

    2011-01-01

    Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance o...

  18. Auditing program for nuclear medicine services in Brazil; Programa de fiscalizacao em servicos de medicina nuclear no Brasil

    Energy Technology Data Exchange (ETDEWEB)

    Mendes, Leopoldino; Ney, Cesar L.V.; Franca, Walter F.L.; Alves, Carlos E.G.R.; Farias, Claudio; Souza, Luiz A. [Instituto de Radioprotecao e Dosimetria (IRD), Rio de Janeiro, RJ (Brazil). Div. de Radioprotecao em Medicina Nuclear

    2001-07-01

    In this work we intend to discuss the dynamics of the auditing program undertaken by CNEN/IRD, as well as to draw a panorama of the conditions of radioprotection of nuclear medicine installation in the country. The sophistication level and the quality of the used equipment is now uniform around the country, unlike what was observed one decade ago. It demonstrates a progress of the specialty in the country. At the same time was verified, that the implementation of specific norms leads to an improvement of our radioprotection standards. The optimization of clinical formation, through the improvement of the medical residence programs, has been observed altogether during last years. (author)

  19. Development of the national radionuclide dose calibrator standardisation service

    International Nuclear Information System (INIS)

    The Australian Nuclear Science and Technology Organisation (ANSTO) acts as agent for the CSIRO Division of Applied Physics. ANSTO maintains the Australian primary standard of measurement for activity. The standard includes all nuclear medicine gamma emitters and a new standard for pure positron emitters. All radionuclide dose calibrators require calibration report. To satisfy the requirements of section 10 of the National Measurement Act, hospital departments and practices using radionuclide dose calibrators must ensure that they are traceable to the Australian primary standard of measurement. Each requires a current calibration report determined by ANSTO. For this reason, ANSTO has developed the National Radionuclide Dose Calibrator Standardisation Service, which activities are briefly presented. A list of publications by the Radiation Standards Laboratory is also included. 21 refs., 4 figs

  20. Migrant labour, racism and the British National Health Service.

    Science.gov (United States)

    Kyriakides, Christopher; Virdee, Satnam

    2003-11-01

    This study explores the dynamics of racism, specifically its generation and reproduction as an ideology, and its role in affecting the reception and occupational location of migrant medical labour in Britain. It is argued that the treatment of 'overseas doctors' in Britain draws on a complex interplay between racism and nationalism underpinned by the historical construction of 'welfarism' as a moral legitimator of 'Britishness'. Through an exploration of internal and external immigration controls introduced with the aim of regulating migrant labour, we demonstrate how British social policy and elite discourses of 'race' combine to construct moral prescriptions of threat such that migrants and British-born 'non-whites' entering the British medical profession are forced to negotiate 'saviour/pariah' ascriptions indicative of discriminatory but contradictory processes specific to the operation of the British National Health Service as a normative institution. PMID:14660122

  1. Audit IS ve finančním sektoru

    OpenAIRE

    Ševčík, Petr

    2011-01-01

    Concern of this thesis is a topic of an IT audit on financial institutions. These institutions are subject to severe regulations and considering their purpose -- to provide financial services, it has to be maintained unconditional security of both their information system and data. Therefore, financial institutions belong to the group of the most common customers of IT audit services. Opening part is dedicated to the relationship between financial audit and IT audit. Their history is describe...

  2. Internal auditing in the Czech post Office - branch D. Chabry

    OpenAIRE

    Cerovská, Irena

    2012-01-01

    This thesis deals with the internal audit within the Czech Post (Česká pošta) and its current status focused on individual sub-post offices controlled in the sphere of finance, internal security and postal services. Based on these, methods of central post offices inspection – postal and delivery services - were proposed. The theoretical part describes characteristics of the internal audit within the Czech Post, internal audit methods, example of internal audit and strategy of the Czech Post. ...

  3. 77 FR 11569 - Notice of Intent To Repatriate Cultural Items: USDA Forest Service, Coconino National Forest...

    Science.gov (United States)

    2012-02-27

    ... National Park Service Notice of Intent To Repatriate Cultural Items: USDA Forest Service, Coconino National Forest, Flagstaff, AZ AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The USDA Forest... believes itself to be culturally affiliated ] with the cultural items may contact the USDA Forest...

  4. Custos dos Serviços de Não-auditoria (SNA das Maiores Empresas Brasileiras = Non-audit service (SNA fees in the biggest brazilian companies

    Directory of Open Access Journals (Sweden)

    Carolina Aguiar da Rosa

    2014-04-01

    Full Text Available O objetivo deste artigo é caracterizar os custos dos Serviços de Não-Auditoria – SNA das maiores empresas listadas na Bolsa de Valores de São Paulo – BM&FBOVESPA. Para a consecução deste trabalho foram utilizadas as informações divulgadas no Formulário de Referência – FR e no Relatório de Administração – RA, relativas ao ano de 2010, das 100 maiores empresas classificadas por valor de mercado, apresentadas na Revista Exame. Para identificar os elementos que caracterizam os grupos de empresas com diferentes custos de SNA evidenciados utilizou-se a análise de variância, avaliando-se a partir das variáveis ativo total, patrimônio líquido, resultado líquido e custos dos serviços de auditoria externa - SAE. Os resultados encontrados demonstram que os SNA mais utilizados pelas empresas são os de auditoria de impostos (31%. Por outro lado, os serviços de auditoria SOX detêm um custo expressivo, representando 16% do total de SNA, mas possuem uma baixa incidência, que pode ser justificada por uma preocupação recente com a governança corporativa. Uma preocupação com a evidenciação dos SNA pode surgir, pois 50% dos custos evidenciados pelas empresas compõem o grupo “outros serviços” e não são explicitados os tipos de serviços que fazem parte desse grupo. Além disso, foram encontradas incoerências de informações evidenciadas no FR e RA em 35% das empresas. Quanto às relações da variabilidade dos custos dos SNA, este estudo traz evidências de que os maiores custos dos SNA evidenciados pelas empresas da amostra estão naquelas em que os custos de SAE são maiores. The aim of this paper is to characterize the costs of Non-Audit Services - SNA of the largest companies listed at BM&FBOVESPA. To achieve this study, the Reference Form - FR and Management Report - RA were used to find information about SNAdisclosed in 2010 by the top 100 companies ranked by market value, which were listed at Exame magazine. To

  5. US Forest Service and National Park Service Wilderness Aircraft Overflight Study: Sociological background and study plans

    Science.gov (United States)

    Harrison, Robin T.; Hartmann, Lawrence

    1990-01-01

    The background and sociological aspects of the combined U.S. Forest Service and National Park Service Wilderness Aircraft Overflight Study (WACOS) are presented. The WACOS broaches a new area of research by combining aspects of outdoor recreation sociology and aircraft noise response studies. The tasks faced create new challenges and require innovative solutions. Background information on the WACOS is presented with special emphasis on sociological considerations. At the time of this writing, no data have yet been collected, so this paper will present background information, related issues, and plans for data collection. Some recent studies indicate that managers of Forest Service wildernesses and National Park Service areas consider aircraft overflights to be a problem to their users in some areas. Additional relevant background research from outdoor recreation sociology is discussed, followed by presentation of the authors' opinions of the most salient sociological issues faced by this study. The goals and desired end products are identified next, followed by a review of the methods anticipated to be used to obtain these results. Finally, a discussion and conclusion section is provided.

  6. Nostalgia-Related Aspects of Professional Sport Facilities: A Facility Audit of Major League Baseball and National Football League Strategies to Evoke the Past

    Directory of Open Access Journals (Sweden)

    Chad Seifried

    2010-06-01

    Full Text Available This paper focused on documenting how Major League Baseball (MLB and the National Football League (NFL utilize nostalgia through their sport facilities to showcase the past, present and even the future. This study involved the collection and examination of several facility elements through a facility audit. Data was collected on nostalgia inducing elements by using facility and renovation documents/blueprints and announcements, archived data, published websites, facility visits, and interaction/contact with front office employees. The collected information led the researchers to determine that MLB and NFL teams use specific strategies or tactics within their facilities to create or evoke nostalgia. Furthermore, there are opportunities for each organization to attract more live and remote spectators to their venue and organizational-sponsored events in order to establish or maintain membership in their fan nation through methods which center on enhancing the nostalgic experience.

  7. Safety management systems. Audit tools and reliability of auditing

    Energy Technology Data Exchange (ETDEWEB)

    Kuusisto, A. [VTT Automation, Espoo (Finland). Safety Engineering

    2000-12-01

    Safety auditing is a systematic method to evaluate a company's safety management system. This work concentrates on evaluating the reliability of some safety audit tools. Firstly, the factors affecting reliability in auditing are clarified. Secondly, the inter-observer reliability of one of the audit tools is tested. This was done using an audit method, known as the D and S method, in six industrial companies in the USA, and in three companies in Finland. Finally, a new improved audit method called MISHA was developed, and its reliability was tested in two industrial companies. The results of the work show that safety audit tools do not ensure reliable and valid audit results. The auditor's expertise in the field of health and safety is particularly important when the company's compliance with the legal requirements is evaluated. A reasonably high reliability in the use of the D and S can be achieved when the auditor is familiar with the audit tool, the national legislation, and the company's culture. The MISHA method gives more reliable results than D and S when the auditor is not trained. On the other hand, it seems that the D and S is more reliable when the auditor is a trained expert. Some differences were found between the companies in the USA and in Finland. The organization and administration of safety activities was at a somewhat higher level among the companies in the USA. Industrial hazard control, as well as the control of fire hazards and industrial hygiene were at a high level in all companies in both countries. Most dispersion occurred in supervision, participation, motivation, and training activities. Finally, accident investigation and analysis were significantly better arranged among the companies in the USA. The results are in line with the findings of the literature survey on national differences in safety management procedures. (orig.)

  8. CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

    Directory of Open Access Journals (Sweden)

    Chis Anca Oana

    2013-07-01

    Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

  9. The impact of global financial crisis on audit and non-audit fees

    OpenAIRE

    Alexeyeva, Irina; Svanström, Tobias

    2015-01-01

    Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increase in sales and total assets, although return on assets decreas...

  10. Medical Tourism and the Libyan National Health Services

    Directory of Open Access Journals (Sweden)

    El Taguri A

    2007-01-01

    recognized location of choice for quality healthcare and an integrated centre of excellence for clinical and wellness services, medical education and research [2]. An international medical travel conference (IMTC was held in December 2006 and some web sites such as ArabMedicare.com were established to accompany the needs of this growing market.In spite of the aforementioned rewards, medical tourism is not without risks [3]. Medical tourism can do harm to national health services of the host as well as the country of origin. Besides cultural and language issues, there are risks inherent in traveling as accidents, exposure to different infectious diseases, risks from traveling soon after surgery, impossibility of treating chronic disease after a single consultation, the non familiarity of how a certain specialty applies to other communities, the on-off consultations, the limited possibility for follow up, the absence of record of the consultation [3], and most importantly fraud and abuse.The total amount of money spent by Libyans on both forms of medical tourism is difficult to estimate. It ranges between $100-200 millions per year for treatment abroad, but the accurate figures are not available. The form of medical tourism where doctors rather than patients travel, gained a momentum with the increased role of private practice in health service delivery. There is a real threat from the growing market of medical tourism in the region on the public health oriented national health system in Libya. The two neighboring countries that are mostly visited by Libyans have a lower performance of National Health Service in comparison to Libyan National Health services with an objective assessment as revealed by infant mortality rate, life expectancy at birth, maternal mortality ratio and proportion of low birth weight [7]. Giving the non-popularity of tourism among the Libyan population, traveling in itself is an important event in one’s life. We should not deny that in many cases

  11. Developing role of medical audit advisory groups.

    OpenAIRE

    Humphrey, C; Berrow, D

    1993-01-01

    OBJECTIVES--To investigate the approaches to audit of different medical audit advisory groups (MAAGs) and to consider the implications for evaluation of their activities and their developing role in the light of new priorities for clinical audit. DESIGN--Qualitative study based on semistructured interviews. SETTING--15 family health services authority (FHSA) districts in two English health regions. SUBJECTS--MAAG chairpersons and support staff and FHSA general managers and medical advisors in...

  12. Improving the quality of obstetric care for women with obstructed labour in the national referral hospital in Uganda: lessons learnt from criteria based audit

    OpenAIRE

    Kayiga, Herbert; Ajeani, Judith; Kiondo, Paul; Kaye, Dan K

    2016-01-01

    Background Obstructed labour remains a major cause of maternal morbidity and mortality whose complications can be reduced with improved quality of obstetric care. The objective was to assess whether criteria-based audit improves quality of obstetric care provided to women with obstructed labour in Mulago hospital, Uganda. Methods Using criteria-based audit, management of obstructed labour was analyzed prospectively in two audits. Six standards of care were compared. An initial audit of 180 pa...

  13. 78 FR 55743 - Notice of Service Delivery Area Designation for the Shinnecock Indian Nation

    Science.gov (United States)

    2013-09-11

    ... HUMAN SERVICES Indian Health Service Notice of Service Delivery Area Designation for the Shinnecock... boundaries of the Service Delivery Area (SDA) for the newly recognized Shinnecock Indian Nation. The... Delivery Area (CHSDA), for the purposes of operating a Contract Health Service (CHS) program pursuant...

  14. Auditing Hybrid IT Environments

    OpenAIRE

    Georgiana Mateescu; Marius Vladescu

    2014-01-01

    This paper presents a personal approach of auditing the hybrid IT environments consisting in both on premise and on demand services and systems. The analysis is performed from both safety and profitability perspectives and it aims to offer to strategy, technical and business teams a representation of the value added by the cloud programme within the company’s portfolio. Starting from the importance of the IT Governance in the actual business environments, we presented in the first section the...

  15. Identifying 'at risk' women and the impact of maternal obesity on National Health Service maternity services.

    Science.gov (United States)

    Heslehurst, Nicola

    2011-11-01

    Obesity is a public health concern worldwide, arising from multifaceted and complex causes that relate to individual choice and lifestyle, and the influences of wider society. In addition to a long-standing focus on both childhood and adult obesity, there has been more recent concern relating to maternal obesity. This review explores the published evidence relating to maternal obesity incidence and associated inequalities, the impact of obesity on maternity services, and associated guidelines. Epidemiological data comprising three national maternal obesity datasets within the UK have identified a significant increase in maternal obesity in recent years, and reflect broad socio-demographic inequalities particularly deprivation, ethnicity and unemployment. Obese pregnancies present increased risk of complications that require more resource intensive antenatal and perinatal care, such as caesarean deliveries, gestational diabetes, haemorrhage, infections and congenital anomalies. Healthcare professionals also face difficulties when managing the care of women in pregnancy as obesity is an emotive and stigmatising topic. There is a lack of good-quality evidence for effective interventions to tackle maternal obesity. Recently published national guidelines for the clinical management and weight management of maternal obesity offer advice for professionals, but acknowledge the limitations of the evidence base. The consequence of these difficulties is an absence of support services available for women. Further evaluative research is thus required to assess the effectiveness of interventions with women before, during and after pregnancy. Qualitative work with women will also be needed to help inform the development of more sensitive risk communication and women-centred services. PMID:21854697

  16. Third National Survey of Cardiac Rehabilitation Service Provision in Ireland: progress on the 1999 National Cardiovascular Health Strategy Recommendations

    OpenAIRE

    Delaney, Mary; Flynn, Rachel; Kiernan, Marian; Doyle, Frank; Lonergan, Moira; Ingram, Shirley; McGee, Hannah

    2006-01-01

    Background: The National Cardiovascular Health Strategy, including specific plans for cardiac rehabilitation, was launched in Ireland in 1999. A survey of cardiac rehabilitation services was conducted in 2006 to evaluate progress on service provision. Aim: To establish levels of service provision and service formats of cardiac rehabilitation services in 2005, compare them with the status pre-Strategy (1998) and to ascertain areas in which additional resources may be needed to achieve the 10 n...

  17. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

    This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments.   In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...

  18. Audit Maturity Model

    Directory of Open Access Journals (Sweden)

    Bhattacharya Uttam

    2014-01-01

    Full Text Available Today it is crucial for organizations to pay even greater attention on quality management as the importance of this function in achieving ultimate business objectives is increasingly becoming clearer. Importance of the Quality Management (QM Function in achieving basic need by ensuring compliance with Capability Maturity Model Integrated (CMMI / International Organization for Standardization (ISO is a basic demand from business nowadays. However, QM Function and its processes need to be made much more mature to prevent delivery outages and to achieve business excellence through their review and auditing capability. Many organizations now face challenges in determining the maturity of the QM group along with the service offered by them and the right way to elevate the maturity of the same. The objective of this whitepaper is to propose a new model –the Audit Maturity Model (AMM which will provide organizations with a measure of their maturity in quality management in the perspective of auditing, along with recommendations for preventing delivery outage, and identifying risk to achieve business excellence. This will enable organizations to assess QM maturity higher than basic hygiene and will also help them to identify gaps and to take corrective actions for achieving higher maturity levels. Hence the objective is to envisage a new auditing model as a part of organisation quality management function which can be a guide for them to achieve higher level of maturity and ultimately help to achieve delivery and business excellence.

  19. SPECIFICS OF THE MARKETING AUDIT IN THE FINANCIAL-BANKING SECTOR

    OpenAIRE

    CECCO , Corrado De; Iuliana CETINĂ; Violeta RĂDULESCU; DRĂGHICI, Mircea

    2010-01-01

    Broadly speaking, the literature on the marketing audit and marketing of services has developed on a separate track. The prerequisite for a particular framework in developing the marketing audit of services is that it does not take sufficient account on the services features, even if the marketing audit is similar with the one in services, too. This thing does not allow the company of services to benefit from the advantages of the audit marketing.

  20. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

    Full Text Available Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2: 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.

  1. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... conduct a compliance audit of its administration of that program and an audit of the institution's general purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... Education's Office of Inspector General. A third-party servicer is defined under § 668.2 and 34 CFR...

  2. ESR Perspective on Clinical Audit

    Directory of Open Access Journals (Sweden)

    Maurizio Centonze

    2011-05-01

    Full Text Available In October 2009, the European Commission published"nguidelines (Radiation Protection No. 159 on Clinical"nAudit for medical radiology-including Diagnostic"nRadiology, Nuclear Medicine and Radiotherapy-in"norder to improve the implementation of article 6.4 of"nthe Council Directive 97/43/ EURATOM, on health"nprotection of individuals against the dangers of ionizing"nradiation in relation to medical exposure. In article 6.4"nit is stated that "Clinical Audits shall be carried out"nin accordance with national procedures". However,"nthere is a wide variation in the understanding and"nimplementation of Clinical Audit in Europe and"nworldwide. The interpretation of the term audit and"nits differentiation from regulation, quality assurance,"naccreditation and research also differs across Europe."nIn January 2010, the Audit & Standards Subcommittee"nof the European Society of Radiology (ESR published"na document on the ESR perspective on Clinical Audit"nin an effort to define the scope of Clinical Audit in a"nway applicable across the European member states and"nradiological organizations."nThe aim of the presentation is to provide a"ncomprehensive outline of ESR perspective on the"naudit process for clinical radiologists and clinical"nradiology departments. The philosophy discussed is"nequally appropriate for interventional and diagnostic"nradiologists.

  3. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

    Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their au...

  4. Siawise Audit

    OpenAIRE

    Raro, Bruno Daniel da Silva

    2015-01-01

    Intitulada SIAWISE AUDIT, esta dissertação pretende apresentar o desenvolvimento de uma aplicação informática com o mesmo nome, e o conceito que esta defende e de que forma pode simplificar e reduzir o trabalho dos seus utilizadores. O SIAWISE AUDIT surge da necessidade de modernizar, informatizar e acelerar o processo de auditoria de conformidade legal prestado pela empresa acolhedora e mentora do projeto – a SIA. Sucintamente, o projeto visava a implementação de uma aplica...

  5. A National Medical Information System for Senegal: Architecture and Services.

    Science.gov (United States)

    Camara, Gaoussou; Diallo, Al Hassim; Lo, Moussa; Tendeng, Jacques-Noël; Lo, Seynabou

    2016-01-01

    In Senegal, great amounts of data are daily generated by medical activities such as consultation, hospitalization, blood test, x-ray, birth, death, etc. These data are still recorded in register, printed images, audios and movies which are manually processed. However, some medical organizations have their own software for non-standardized patient record management, appointment, wages, etc. without any possibility of sharing these data or communicating with other medical structures. This leads to lots of limitations in reusing or sharing these data because of their possible structural and semantic heterogeneity. To overcome these problems we have proposed a National Medical Information System for Senegal (SIMENS). As an integrated platform, SIMENS provides an EHR system that supports healthcare activities, a mobile version and a web portal. The SIMENS architecture proposes also a data and application integration services for supporting interoperability and decision making. PMID:27577338

  6. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

    The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the ...

  7. Importance of antimicrobial stewardship to the English National Health Service

    Directory of Open Access Journals (Sweden)

    Dixon J

    2014-05-01

    Full Text Available Jill Dixon, Christopher JA Duncan Department of Infectious Diseases and Tropical Medicine, Royal Victoria Infirmary, Queen Victoria Road, Newcastle upon Tyne, UK Abstract: Antimicrobials are an extremely valuable resource across the spectrum of modern medicine. Their development has been associated with dramatic reductions in communicable disease mortality and has facilitated technological advances in cancer therapy, transplantation, and surgery. However, this resource is threatened by the dwindling supply of new antimicrobials and the global increase in antimicrobial resistance. There is an urgent need for antimicrobial stewardship (AMS to protect our remaining antimicrobials for future generations. AMS emphasizes sensible, appropriate antimicrobial management for the benefit of the individual and society as a whole. Within the English National Health Service (NHS, a series of recent policy initiatives have focused on all aspects of AMS, including best practice guidelines for antimicrobial prescribing, enhanced surveillance mechanisms for monitoring antimicrobial use across primary and secondary care, and new prescribing competencies for doctors in training. Here we provide a concise summary to clarify the current position and importance of AMS within the NHS and review the evidence base for AMS recommendations. The evidence supports the impact of AMS strategies on modifying prescribing practice in hospitals, with beneficial effects on both antimicrobial resistance and the incidence of Clostridium difficile, and no evidence of increased sepsis-related mortality. There is also a promising role for novel diagnostic technologies in AMS, both in enhancing microbiological diagnosis and improving the specificity of sepsis diagnosis. More work is needed to establish an evidence base for interventions to improve public and patient education regarding the role of antibiotics in common clinical syndromes, such as respiratory tract infection. Future

  8. National review of maternity services 2008: women influencing change

    Directory of Open Access Journals (Sweden)

    Francis Karen

    2011-07-01

    Full Text Available Abstract Background In 2009 the Australian government announced a major program of reform with the move to primary maternity care. The reform agenda represents a dramatic change to maternity care provision in a society that has embraced technology across all aspects of life including childbirth. Methods A critical discourse analysis of selected submissions in the consultation process to the national review of maternity services 2008 was undertaken to identify the contributions of individual women, consumer groups and organisations representing the interests of women. Results Findings from this critical discourse analysis revealed extensive similarities between the discourses identified in the submissions with the direction of the 2009 proposed primary maternity care reform agenda. The rise of consumer influence in maternity care policy reflects a changing of the guard as doctors' traditional authority is questioned by strong consumer organisations and informed consumers. Conclusions Unified consumer influence advocating a move away from obstetric -led maternity care for all pregnant women appears to be synergistic with the ethos of corporate governance and a neoliberal approach to maternity service policy. The silent voice of one consumer group (women happy with their obstetric-led care in the consultation process has inadvertently contributed to a consensus of opinion in support of the reforms in the absence of the counter viewpoint.

  9. 77 FR 5062 - Public Availability of National Labor Relations Board's FY 2011 Service Contract Inventory

    Science.gov (United States)

    2012-02-01

    ... BOARD Public Availability of National Labor Relations Board's FY 2011 Service Contract Inventory AGENCY: National Labor Relations Board. ACTION: Notice of public availability of FY 2011 Service Contract... the public of the availability of the FY 2011 Service Contract inventory. This inventory...

  10. 76 FR 40937 - Public Availability of National Labor Relations Board's FY 2010 Service Contract Inventory

    Science.gov (United States)

    2011-07-12

    ... BOARD Public Availability of National Labor Relations Board's FY 2010 Service Contract Inventory AGENCY: National Labor Relations Board. ACTION: Notice of public availability of FY 2010 Service Contract... the public of the availability of the FY 2010 Service Contract inventory. This inventory...

  11. 50 CFR 86.102 - How did the Service design the National Framework?

    Science.gov (United States)

    2010-10-01

    ... Framework? 86.102 Section 86.102 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT... INFRASTRUCTURE GRANT (BIG) PROGRAM Service Completion of the National Framework § 86.102 How did the Service design the National Framework? The Framework divides the survey into two components: boater survey,...

  12. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning....

  13. The incidence and importance of anaemia in patients undergoing cardiac surgery in the UK - the first Association of Cardiothoracic Anaesthetists national audit.

    Science.gov (United States)

    Klein, A A; Collier, T J; Brar, M S; Evans, C; Hallward, G; Fletcher, S N; Richards, T

    2016-06-01

    The importance and variability of pre-operative anaemia in cardiac surgical patients across the UK is not known, and there is debate about its association with patient outcomes. The Association of Cardiothoracic Anaesthetists carried out its first national audit on anaemia and transfusion, and analysed data from 19,033 patients operated on in 12 cardiac surgical centres between 2010 and 2012; 5895 (31%) had pre-operative anaemia. Centre-specific prevalence of anaemia varied from 23% to 45%; anaemia was associated with older patients, diabetes and surgical risk (EuroSCORE). Nevertheless, controlling for these factors, regional variation remained an independent effect (p treatment before cardiac surgery is required; these data will assist in designing such trials. PMID:26993159

  14. Auditing energy use in cities

    Energy Technology Data Exchange (ETDEWEB)

    Bennett, M.; Newborough, M. [Cranfield University, Bedford (United Kingdom). Applied Energy Group

    2001-01-01

    'Energy auditing' as a technique for obtaining a 'snapshot' of the energy flows in a city or urban conurbation is discussed in the context of meeting national and international targets for CO{sub 2} emissions abatement. An audit methodology is presented which addresses the key questions: who needs to be involved in the audit? how should the city or conurbation be divided? what data are required? how might these data be obtained and then analysed? which are the areas of significant consumption? A basis for setting local targets for reducing future energy consumption and CO{sub 2} emissions is presented. The scope for auditing major cities and conurbations in the United Kingdom is identified with reference to implementing Local Agenda 21 and satisfying CO{sub 2} emissions reduction targets. (author)

  15. INTERNAL AUDIT APPROACH IN BANKS

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2008-01-01

    Full Text Available Romanian banking system has known in the last years significant changes determined by the implementation of Basel II requirements and governance principles on one hand and assimilation of the EU Directives for the banking sector on the other hand. The function of internal audit is new in the Romanian banks, being implemented as a result of the new regulation established by the Romanian National Bank in the effort to aligne the Romanian banking legislation to the international regulations and practice in the field. In the dynamic banking environment the internal audit has to define and strengthen its statute and role. We can say that in the new context – regulatory environment for banking system and professional requirements – internal audit become one of the most influential and value added function in the bank. The present paper presents the role of internal audit in the Romanian banks and its major areas of interest.

  16. Accounting and Internal Audit in Company Voith Industrial Sevices s.r.o.

    OpenAIRE

    Koťka, Dana

    2013-01-01

    The content of this thesis is the issue of the accounting (external) internal audit at Voith Industrial Services s.r.o. The work assesses the procedures and methods of a team of external auditors during an accounting (statutory) audit at the company, as well as the procedures and methods of the Internal Audit Service during a regular internal audit of processes and activities. The identified empirical knowledge from practical auditing activities subsequently confronts theoretical approaches, ...

  17. 45 CFR 2540.540 - Who has authority to approve use of national service insignia?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Who has authority to approve use of national service insignia? 2540.540 Section 2540.540 Public Welfare Regulations Relating to Public Welfare... Use of National Service Insignia § 2540.540 Who has authority to approve use of national...

  18. 78 FR 9945 - Sunshine Act Meeting of the National Museum and Library Services Board

    Science.gov (United States)

    2013-02-12

    ...The National Museum and Library Services Board, which advises the Director of the Institute of Museum and Library Services in awarding national awards and medals, will meet by teleconference on February 14, 2013, to review nominations for the 2013 National Medal for Museum and Library...

  19. US Forest Service National Wild and Scenic Rivers

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting areas designated as Wild and Scenic Rivers. This map service provides display, identification, and analysis tools for determining...

  20. National Audit and National Governance: Theoretical Basis and Realization Route%国家审计与国家治理:理论基础和实现路径

    Institute of Scientific and Technical Information of China (English)

    谭劲松; 宋顺林

    2012-01-01

    Mr. Liu Jiayi, Auditor general of China, put forward an important perspective on national audit: '~National audit actually performs its function of checking on powers by powers in accordance with the law, and essentially is a key aspect of governance at the national level"(we call it 'national governance perspective of audit'). In this paper, we explore the theoretical basis and realization route of 'national governance perspective of audit'. We argue that, based on agency theory of incomplete contract, 'national governance perspective of audit' have lifted our understanding of audit essence, audit objective and audit function. And audit can fulfill its effect on people's happiness through adhering to the core of seeking happiness for people. Help to build up a good government from two main paths which include to monitor and evaluate government conduct, and to corroborate the cornerstone of national governance. Make full use of audit's three main functions such as supervision, assessment and attestation. Help to build up a good government from four aspects such as monitor government's responsibility fulfillment, evaluate government's efficiency, improve government transparency and promote democracy and rule of law.%刘家义审计长提出了“审计实质上是国家依法用权力监督制约权力的行为,其本质是国家治理这个大系统中一个内生的具有预防、揭示和抵御功能的‘免疫系统’,是国家治理的重要组成部分”的重要论断(简称审计的“国家治理”论)。本文探讨“国家治理”论的理论基础和实现路径。我们认为,“国家治理”论秉承社会契约论,基于不完全契约下的代理理论,在国家审计本质、目标和职能认识上,实现了对“免疫系统”论和“审计监督”论的超越和升华。国家审计应坚持以提升人民幸福为中心,围绕建立善治政府,充分运用监督、评价和鉴证三

  1. [Certification of an ambulatory gastroenterologic service fulfilling ISO Law 9001--criteria and national guidelines of the Gastroenterologic Association].

    Science.gov (United States)

    Birkner, B

    2000-09-01

    The objectives of certification and accreditation are the deployment and examination of quality improvement measures in health care services. The quality management system of the ISO 9001 is created to install measures and tools leading to assured and improved quality in health care. Only some experiences with certification fulfilling ISO 9001 criteria exist in the German health care system. Evidence-based clinical guidelines can serve as references for the development of standards in quality measurement. Only little data exists on the implementation strategy of guidelines and evaluation, respectively. A pilot quality management system in consistence with ISO 9001 criteria was developed for ambulatory, gastroenterological services. National guidelines of the German Society of Gastroenterology and Metabolism and the recommendations of the German Association of Physicians for quality assurance of gastrointestinal endoscopy were included in the documentation and internal auditing. This pilot quality management system is suitable for the first steps in the introduction of quality management in ambulatory health care. This system shows validity for accreditation and certification of gastrointestinal health care units as well. PMID:11084717

  2. USGS Land Cover (NLCD) Overlay Map Service from The National Map - National Geospatial Data Asset (NGDA) National Land Cover Database (NLCD)

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Land Cover service from The National Map (TNM) consists of NLCD 1992, 2001, 2006, and 2011, which are National Land Cover Database (NLCD) classification...

  3. National phantoms bank for the service of nuclear medicine in Cuba. Utility for the quality control of the instrumentation

    International Nuclear Information System (INIS)

    Although, most of the applications in Nuclear Medicine have diagnostic ends, its going enlarging considerably the therapeutic applications. So that the diagnostic accuracy or the therapy effectiveness have not been affected, it becomes indispensable the quality control of the instrumentation, independently of its technological complexity and/or its exploitation period. Before the real lack of phantoms in the institutions, it was created a bank that puts to disposition of all the institutions, the existent phantoms in the country, and those that are going acquired, centralized by the State Control of Medical Equipment Center (CCEEM) and with Web access in its place www.eqmed.sld.cu. Having like base the elaboration of the National Protocol for the Quality Control of the Instrumentation in Nuclear Medicine that keeps in mind the international normative and the own existent conditions, were dictated and established two national regulations and its are being carried out the first audits to the instrumentation quality. These have evidenced the partial realization of the established quality controls in the services, the necessity to make aware as for the fulfillment of the criteria and quality concepts for the instrumentation, as well as the necessity to increase the phantoms number to the bank to guarantee the fulfillment of the Quality Control Programs. (Author)

  4. 76 FR 59144 - National Practitioner Data Bank; Name Change of Proactive Disclosure Service (PDS) to Continuous...

    Science.gov (United States)

    2011-09-23

    ... in the Federal Register (72 FR 10227) a notice announcing a Proactive Disclosure Service (PDS... is making this service a permanent feature. The name change from PDS to Continuous Query better... HUMAN SERVICES Health Resources and Services Administration National Practitioner Data Bank; Name...

  5. 45 CFR 1157.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public... HUMANITIES NATIONAL ENDOWMENT FOR THE ARTS UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in...

  6. USGS Imagery Topo Large-scale Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Imagery Topo Large service from The National Map (TNM) is a dynamic topographic base map service that combines the best available data (Boundaries,...

  7. [2002 West Nile virus diagnostic services case report : Long Lake National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Diagnostic services case report for two Franklin's gull and two ring-billed gull carcasses collected from Long Lake National Wildlife Refuge to be tested for West...

  8. USGS Topo Large-scale Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Topo Large service from The National Map (TNM) is a dynamic topographic base map service that combines the best available data (Boundaries, Elevation,...

  9. [Intra-Service Section 7 Consultation : Hunting Plan for Crescent Lake National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This Intra-Service Section 7 evaluation for the 2004 Hunting Plan concurs that activities associated with the proposed Hunting Plan for Crescent Lake National...

  10. Visitor Services Environmental Assessment for Wallkill River National Wildlife Refuge 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This environmental assessment outlines how the United States Fish and Wildlife Service proposes to open the Wallkill River National Wildlife Refuge for a managed...

  11. 1997 through 2010 National Survey of Substance Abuse Treatment Services (N-SSATS)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) (formerly titled Uniform Facility Data Set (UFDS)) is designed to collect information from all...

  12. Jisc Lightning Talk - RDA Plenary March 2016 - National Data Services IG

    OpenAIRE

    John Kaye; Rachel Bruce

    2016-01-01

    Slides for Jisc lightning talk - RDA National Data Services IG, March 2016 Plenary, Tokyo. Includes: Jisc Organisational Context Research Data Management Shared Service UK Research Data Discovery Sercvice Jisc Shared Data Centres

  13. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

    This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

  14. Carefully auditing guarantied fairness in funding allocation

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ Demanded by National Audit Office of PRC, spotcheck auditing for 160 NSFC sponsored key projects, major projects, as well as projects of distinguished young scholars, with a total of 0.16 billion RMB was investigated in 31 universities and research institutes of Beijing and Eastern China according to the investment policies of NSFC.

  15. Kingdom of Thailand : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholde...

  16. Mammographic Screening Provided by the National Health Insurance Corporation: A 1 year Audit in a Secondary Medical Institution

    International Nuclear Information System (INIS)

    We performed a medical audit of the mammograms performed as part of the existing public cancer screening program to propose a plan for improving the program. We analyzed the results of 3,317 mammograms performed between March 2006 and February 2007. The American College of Radiology Breast Imaging Reporting and Data System (ACR BIRADS) guidelines were used for follow-up and outcome monitoring. Cases in categories 0, 4, and 5 were followed up by a review of the patient's medical records and a phone call survey to determine the reasons for not continuing with follow-up examinations. The mean age of the women enrolled in this study was 51 years. The rate of recall was approximately 6.4% and the cancer detection rate was 2.1 out of every 1000 women examined. Positive predictive values (PPV) of 1, 2 and 3 were observed in 3.3%, 33.3% and 70.0%, respectively. The sensitivity and specificity were 100% and 93.8%, respectively. As a result of the phone-call survey to determine the reasons for not following up with additional examinations, 53.8% of cases were 'belittled since there was no subjective symptom,' and 16.3%, 'didn't check the cancer examination notice thoroughly or did not fully understand it'. The result of medical audit indicates that reading and follow-up examinations were conducted in a relatively proper manner. Taking into consideration the characteristics of the objects for public examination, it is thought that active follow-up management as well as a written notice of the results, is necessary for patients who were found to be abnormal

  17. The Impact of Audit Fee on Audit Quality in UK

    OpenAIRE

    NI, MENGLU

    2012-01-01

    This thesis investigates the effect of audit fees on audit quality. Audit fees include the normal audit fees and abnormal audit fees. This paper examines how the audit quality proxy by the magnitude of absolute discretionary accruals associated with the abnormal audit fees that we focused on. Through our research, we found that the abnormal audit fees are negatively related to the discretionary accruals. And the sign of the abnormal audit fees will determine the level of audit quality. The AB...

  18. Cuban experience in dosimetry quality audit program in radiotherapy

    International Nuclear Information System (INIS)

    Full text: Five years ago we started a National Program of Quality Assurance in Radiotherapy. This program was possible thanks to the cooperation between the Cuban Ministry of Health and the International Atomic Energy Agency (IAEA) in the Projects ARCAL XXX and CUB/6/011. In the framework of these projects a total of ten complete dosimetry set were acquired and a large number of medical physicists were trained. At the same time, the Cuban side signed a contract for nine cobalt units, which have been gradually installed and all of them are running at the moment. During more than 20 years Cuba has taken part in the IAEA/WHO TLD postal dose audit programs and our results have been inside the (+/-)5 % acceptance limit. Cuba also joined the IAEA Coordinated Research Program E2 40 07, to extend at a national level the experience of the TLD based audits, using the capability of our SSDL to measure TLD. At the same time the work of the already existing External Audit Group was consolidated. The National Program of Quality Assurance in Radiotherapy works on base of external on-site visits. The main objective is to avoid any accident and to improve the quality of the RT treatments. Every year each Radiotherapy service is visited by a qualified team of physicists with the objective to check the physical aspects of the quality of the RT treatment, it includes: Documents and Records, safety, mechanical and dosimetric aspects, treatment planning, also we use the fixed depth phantom to simulate and verify several techniques. Although the TLD postal audit results are acceptable, in our QA audits we have detected some problems that may deviate the dose delivery to patients in more than 5%, examples of which are: Not all the clinical plans are redundantly checked by an independent person; Not all the controls (daily, monthly and annual) are performed according to the protocols approved by the National QA Committee. In some cases the controls are not well recorded; Clinical

  19. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

    Full Text Available The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article. Abstract in Bahasa Indonesia : Audit atas Laporan Keuangan (Financial Audit bertujuan untuk memberikan pendapat apakah laporan keuangan suatu entitas menyajikan sejara wajar atau tidak posisi keuangan, hasil operasi dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum. Disini jelas terlihat bahwa fokus audit adalah laporan keuangan. Auditor lupa bahwa laporan keuangan merupakan suatu laporan transaksi bisnis perusahaan yang telah mengalami proses akuntansi (dengan suatu asumsi-asumsi tertentu sehingga menjadi laporan keuangan. Selama proses akuntansi tersebut suatu transaksi bisnis kadang mengalami distorsi informasi. Contoh: suatu persediaan barang jadi yang secara fisik masih baik akan dilaporkan di dalam laporan keuangan sebesar cost-nya, tetapi kalau secara bisnis bisa dibuktikan bahwa atas barang tersebut pesaing bisa menjual barang dengan harga lebih murah atau telah ada barang pengganti maka atas barang tersebut harus disesuaikan

  20. 78 FR 34125 - Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, San Juan National...

    Science.gov (United States)

    2013-06-06

    ... National Park Service Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, San Juan National Forest, Durango, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The U.S. Department of Agriculture (USDA), Forest Service, San Juan National Forest has completed...

  1. 77 FR 39506 - Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Tongass National...

    Science.gov (United States)

    2012-07-03

    ... National Park Service Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Tongass National Forest, Craig Ranger District, Craig, AK AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The U.S. Department of Agriculture (USDA), Forest Service, Tongass National Forest,...

  2. Decomposing Fees paid to Audit Firms-Assessing Knowledge Spillovers and Independence

    DEFF Research Database (Denmark)

    Holm, Claus

    determination of fees pertaining to the statutory audit and non-audit services, we find support for the existence of positive knowledge spillover from non-audit to audit and the possible independence problems related to this economic bonding. In terms of the non-audit components, the knowledge spillover...... argument holds for tax services provided and other services provided, but not for the provision of audit-related services. We also consider the implication of new regulation of the provision of non-audit services in EU countries. From the perspective of maintaining independence, there will be no apparent......We extend prior studies (e.g., Whisenant et al., 2003; Krishnan and Yu, 2011; Chan et al., 2012) by explicitly utilizing a stringent decomposition of total fee paid for audit services and other services in a sample of listed non-financial Danish companies. When controlling for the joint...

  3. POLLUTION PREVENTION OPPORTUNITY ASSESSMENT - U.S. POSTAL INSPECTION SERVICE FORENSIC & TECHNICAL SERVICES DIVISION - NATIONAL FORENSIC LABORATORY, DULLES, VIRGINIA

    Science.gov (United States)

    The United States Postal Service (USPS) in cooperation with EPA's National Risk Management Research Laboratory (NRMRL) is engaged in an effort to integrate waste prevention and recycling activities into the waste management programs at Postal facilities. This report describes the...

  4. Fish diversity in southern California using trawl data from the National Marine Fisheries Service

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Shannon Index of diversity was calculated from National Marine Fisheries Service Groundfish Survey Program (NMFS GSP) fish trawl data. Data from 477 fishery...

  5. USGS Governmental Unit Boundaries Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Governmental Unit Boundaries service from The National Map (TNM) represents major civil areas for the Nation, including States or Territories, counties (or...

  6. National Marine Fisheries Service Grain Size Data from the Baltimore Canyon Trough

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Grain size analyses produced by Robert Reid of the NOAA National Marine Fisheries Service for the NOAA/BLM Outer Continental Shelf Mid-Atlantic Project, Baltimore...

  7. 76 FR 44323 - National Grid Transmission Services Corporation; Bangor Hydro Electric Company; Notice of...

    Science.gov (United States)

    2011-07-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission National Grid Transmission Services Corporation; Bangor Hydro Electric... of the Commission's Rules of Practice and Procedure, 18 CFR 385.207, National Grid...

  8. Current National Weather Service Watches, Warnings, or Advisories for the United States

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Weather Service (NWS) Storm Prediction Center uses RSS feeds to disseminate all watches, warnings and advisories for the United States that are...

  9. Fish assemblages in southern California using trawl data from the National Marine Fisheries Service

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Fish benthic trawls were completed by the National Marine Fisheries Service Groundfish Survey Program (NMFS GSP). Data from 477 fishery independent trawls ranging...

  10. USGS Shaded Relief Large-scale Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Shaded Relief Large service from The National Map (TNM) was created from the National Elevation Dataset (NED), a seamless dataset of best available raster...

  11. Privatizing the English National Health Service: an irregular verb?

    Science.gov (United States)

    Powell, Martin; Miller, Robin

    2013-10-01

    This article explores different stakeholder perspectives of "privatization" in the English National Health Service (NHS). Much of the academic literature makes empirical claims about privatization on the basis of absent or shaky definitions of the term, resulting in much of the debate on this issue largely being a "non-debate," where opponents talk past rather than to each other. We aim to throw light on privatization by applying the lens of the "three-dimensional" approach (ownership, finance, and regulation) of the mixed economy of welfare to the views of key voices within these debates. These stakeholder perspectives are political (parliamentary debates), public (opinion polls), clinical provider (British Medical Association and Royal College of Nursing), and campaigning groups. We argue that in terms of grammar, "privatize" seems to be an irregular verb: I want more private-sector involvement; you wish to privatize the NHS. The term privatization is multidimensional, and definitions and operationalizations of the term are often implicit, unclear, and conflicting, resulting in differing accounts of the occurrence, chronology, and degree of privatization in the NHS. Stakeholders have divergent interests, and they use "privatization" as a way to express them, resulting in a Tower of Babel. PMID:23794740

  12. National Wildlife Refuge Wetland Ecosystem Service Valuation Model, Phase 1 Report: An Assessment of Ecosytem Services Associated with National Wildlife Refuges

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The National Wildlife Refuge System’s 150 million acres in over 500 refuges representdiverse landscapes with different capacities to provide ecosystem goods and...

  13. Performance Audit in Public Sector Entities - A New Challenge for Eastern European Countries

    Directory of Open Access Journals (Sweden)

    Adriana TIRON TUDOR

    2007-02-01

    Full Text Available Performance measurement provides an objective basis for evaluating how efficiently public resources are being used and how effectively public service outcomes are being achieved. It is a process used to support government selfanalysis and provide a basis for more informed and publicly defensible decision-making. In this context an important role is reserved to performance external audit performed by external audit institutions. The performance audit analyses the quality of financial administration from the point of view of the three elements of performance: economy, efficiency and effectiveness. We intend to realize a comparative study for some Eastern European countries regarding the performance audit, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of implementing the new performance audit in certain Eastern European Countries, and in Romania, focused on the external audit institutions.

  14. Audit of Financial Statement

    OpenAIRE

    Černá, Helena

    2011-01-01

    The goal of the work is the audit of financial statement of the selected subject and suggestions to improve process of audit and accounting to display the reality fair and accurately. The process of audit is simplified for small firms. Theoretic part is dedicated to laws and regulations, which are obligatory for audit, and technical literature for audit. In the second practical part, audit procedures for real company financial statement verification are implemented. This part is divide...

  15. Performing of quality audits

    International Nuclear Information System (INIS)

    A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)

  16. National strategy for service user involvement in the Irish health services: a case study analysis of policy implementation

    OpenAIRE

    McEvoy, Rachel Margaret

    2014-01-01

    National and international health policies recognise that communities should be centrally involved in shaping primary healthcare services. Using Normalisation Process Theory (NPT) this study is designed to critically explore the levers and barriers to implementing community participation in primary healthcare as a routine way of working in the Health Service Executive (HSE). A qualitative systematic review of peer-reviewed literature using NPT was completed, as was a review of the ‘service...

  17. Part C and Part D - Program Audits

    Data.gov (United States)

    U.S. Department of Health & Human Services — The purpose of this Web page is to increase transparency related to the Medicare Advantage and Prescription Drug Plan program audits, and other various types of...

  18. National Weather Service (NWS) Implementation of the Hydrologic Ensemble Forecast Service

    Science.gov (United States)

    Hartman, R. K.; Fresch, M. A.; Wells, E.

    2015-12-01

    Operational hydrologic forecasters as well as the communities that they serve have long recognized the value of including uncertainty in hydrologic projections. While single value (deterministic) forecasts are easy to understand and link to specific mitigation actions, the potential for using modern risk management strategies is very limited. This is particularly evident at lead times beyond a few days when forecast skill may be low but the value (and costs) of mitigation actions may be quite high. Based on nearly ten years of research and development, the NWS's National Water Center (NWC, formerly the Office of Hydrologic Development) implemented and evaluated the Hydrologic Ensemble Forecast Service (HEFS, see Demargne et al. 2014 Brown et al., 2013, Brown et al., 2014a/b/c). The HEFS provides hydrologic forecasts that reflect the total uncertainty, including that contributed by the meteorological forcing and the hydrologic modeling. The HEFS leverages the skill in weather and climate forecasts to produce ensemble forecasts of precipitation, temperature and streamflow at forecast lead times ranging from one hour to one year. The resulting ensembles represent a rich dataset from which a wide variety of risk-based decision support information can be derived. The NWS River Forecast Centers (RFCs) are starting to incorporate the Hydrologic Ensemble Forecast Service (HEFS,) into their routine operations. In 2012, five (of thirteen) RFCs began running and testing HEFS in an experimental mode. In 2015, HEFS was deployed (including training and software support) to the eight remaining RFCs. Currently, all RFCs are running the HEFS every day in real-time for an increasing number of forecast locations. Eventually, forecasts from the HEFS will be integrated into the warning/hazard services at the NWS Weather Forecast Offices (WFOs). This contribution describes the HEFS framework, the development and deployment strategy, and the operational plans for HEFS going forward.

  19. Merritt Island National Wildlife Refuge Visitor Services Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The Merritt Island NWR Visitor Services Plan outlines long term and short term goals for six wildlife dependent public use activities and programs that are...

  20. US Forest Service National Wild and Scenic River Segments

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www that depicts the river corridors of each Wild and Scenic River designated by Congress or the Secretary of the Interior for the United...

  1. Brookhaven National Laboratory meteorological services instrument calibration plan and procedures

    Energy Technology Data Exchange (ETDEWEB)

    Heiser .

    2013-02-16

    This document describes the Meteorological Services (Met Services) Calibration and Maintenance Schedule and Procedures, The purpose is to establish the frequency and mechanism for the calibration and maintenance of the network of meteorological instrumentation operated by Met Services. The goal is to maintain the network in a manner that will result in accurate, precise and reliable readings from the instrumentation.

  2. Sleep medicine services in Saudi Arabia: The 2013 national survey

    Directory of Open Access Journals (Sweden)

    Ahmed S Bahammam

    2014-01-01

    Conclusion: The sleep medicine services provided in the KSA have improved since the 2005 survey; however, these services are still below the level of service provided in developed countries. Organized efforts are needed to overcome the identified obstacles and challenges to the progress of sleep medicine in the KSA.

  3. Satisfaction of students with the reference services at the National and University Library Of Kosova

    OpenAIRE

    Mekolli, Bedrije

    2015-01-01

    Service quality is essential in changing the work culture among the employees and generates their involvement in the services of the library. It should focus on continuous improvement of products and services, with greater employee involvement and an increased emphasis on customer needs. This study explores satisfaction of students with the reference services at the National and University Library of Kosova (NULK). Furthermore, this work investigates students% perceptions of reference service...

  4. USGS Imagery Overlay Map Service from The National Map - National Geospatial Data Asset (NGDA) High Resolution Orthoimagery

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS_EROS_Ortho_SCALE service from The National Map (TNM) contains orthorectified digital aerial photographs and satellite imagery that are commonly referred to...

  5. Supplier Assessment and Auditing Process

    International Nuclear Information System (INIS)

    Supplier assessment shall be carried by Audit: Before awarding a contract or placing a purchase order to assess Supplier capability and the adequacy of its Management System/QA Program; After awarding a contract to assess whether the Supplier is appropriately performing the function as defined in the Management System/QA Program, applicable Codes and Standards, regulatory and other contract requirements; When significant changes are made in the Supplier's Management System/QA Program; When it is suspected that the quality of a product or service is in jeopardy caused by nonconformance to regulatory requirements or Management System/QA Program. Supplier Audit shall be scheduled and the frequency of assessment is determined by importance of product/service and the performance of Supplier, but Supplier Audit shall be performed at least once per three years for continuous supply. Methodology of assessment is based on evaluation of Management System/QA Program compliance to Codes/Standards, regulatory and contract requirements; documentation and records review; observation of how process and activities are being performed; management and personnel interviews; adequacy and efficiency of Corrective Action Program etc. 10CFR50 Appendix B assessment criteria for different Suppliers are applied regarding to product or service to be supplied: Design Services; Engineering Services; Laboratories Services; Construction/Installation Services; Equipment Supplier; Material Supplier; Field Services.(author).

  6. Herzkathetereingriffe in Österreich im Jahr 2014 (mit Audit bis 2015 // Austrian National CathLab Registry (ANCALAR: Cardiac Catheterization, Coronary Angiography (CA and PCI in Austria during the Year 2014 (Registry Data with Audit including 2015

    Directory of Open Access Journals (Sweden)

    Mühlberger V

    2016-01-01

    Full Text Available Our independent, purely academic activity is located in the area of health services research, and has also the option to generate benchmarks for individual centres. Participation in our surveys is voluntary. Since 1992, every year, without interruption 90–100 parameters are applicable. The questionnaire will be optimized and adapted to current conditions. This is done in cooperation with the participating centres. To provide comparability we make only minimal and absolutely most necessary modifications. The data are collected and summarized at the end of the year by each centre itself. During the year the centres are visited to perform audits and to keep personal contact to them.br iHere are the results:/ibr Concerning international comparison for the year 2014, Austria (A/AUT is situated under the top nations in Europe with 6.534 Diagnostic Coronary Angiographies (CA, 2.686 Percutaneous Coronary Interventions (PCI, 379 Electrophysiologic Ablations, 70 Transarterial Aortic Valve Implantations (TAVI per one million inhabitants. All numbers increased compared to 2013.br A higher mortality of 31.2% in PCI-patients due to pre-existing shock in ST-Segment-elevation-myocardial infarction (STEMI is the main contributor to the constant all over mortality of PCI of 1.05% during 2014, left main dissections and emergency surgery being reported more frequently in 2014 than in 2013.br Innovations within the CathLab increased again in 2014, e.g. the leadless pacemaker, “new devices” of the foregoing years staying successful as well. Biodegradable stents were implanted in 7.3% of stent-cases during 2014 compared to 4.7% in 2013.br The continuous increase in PCI-Cases using non-femoral (mostly radial puncture techniques of the years before showed 31% in 2013 vs 40% during the year 2014 and for the first time in 8.8% a necessary switch to femoral techniques was documented. At the same time a reduction in severe bleeding complications from (relative 34% to 17

  7. Legal abortion services in Brazil--a national study.

    Science.gov (United States)

    Madeiro, Alberto Pereira; Diniz, Debora

    2016-02-01

    This article presents the results of a mixed methods study of 68 legal abortion services in Brazil. The services were analyzed in two stages. The first stage was a census, in which all the institutions were sent an electronic questionnaire about the organization of the legal abortion services. The second stage was conducted in a sample of 5 reference services, one for each region of the country. In this stage, a form was used to collect data about the women and the abortions in the medical records, and 82 interviews with health professionals were conducted. Thirty-seven of the services informed they performed legal abortions, and the services were inactive in 7 states. Police reports, forensic reports, and court orders were required by 14%, 8% and 8% of the services, respectively. Women who underwent abortions were predominantly aged 15-29, single and Catholic. Most abortions were performed until 14 weeks in the case of rape-related pregnancy, by means of manual vacuum aspiration. According to the health professionals, the main difficulties faced in the services are the low availability of physicians to perform abortions and the insufficient training of the staff. The data reveal a discrepancy between the legal provision and the reality of the services. The implementation of more services and the strengthening of the existing services available are necessary. PMID:26910163

  8. National survey of pain clinics in Croatia: Organization and services

    Directory of Open Access Journals (Sweden)

    Mahir Fidahić

    2015-05-01

    Full Text Available Objective. To analyze organization and therapeutic procedures administered in tertiary outpatient pain clinics in Croatia. Methods. Data about organization of pain clinics, its personnel, equipment, continuing medical education, therapeutic procedures, research activities and relations with pharmaceutical industry were collected using questionnaires. Results. Twenty-two Croatian pain clinics were included in the study. Most of the pain clinics employ exclusively anesthesiologists and nurses. The most frequently prescribed therapeutic procedures in pain clinics were pharmacotherapy, transcutaneous electrical nerve stimulation, acupuncture and trigger point injections. Almost all pain clinics provide educational material for patients. Most of the pain clinics have regular interactions with pharmaceutical companies. Prescribing decisions were based mostly on information from scientific meetings, research articles and consultations with colleagues. Information sources which are considered to be the gold standard – the systematic reviews of The Cochrane Collaboration – were used less frequently (n=12; 57% than advertising materials from pharmaceutical companies (n=16; 76%. Few physicians and other pain clinics staff had scientific degrees or academic titles or were involved in a research project. Conclusion. The national study about pain clinics in Croatia pointed out that there is room for improvement of their organization and services. Pain clinics should employ health-care professionals with diverse backgrounds. They should offer treatments backed by the highest-level of scientific evidence. Since pain is a major public health issue, pain clinic staff should engage more in research to contribute to the growing field of pain research, to enhance capacities for pain research in Croatia, to incorporate scientific evidence into their daily decision-making and to enable evidence-based practice.

  9. Auditable safety analysis: High Radiation Level Chemical Development Facility (Buildings 4507 and 4556), Oak Ridge National Laboratory, Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    The High-Radiation-Level Chemical Development Facility includes Buildings 4507 and 4556. Building 4507, located immediately to the west of Building 4500N and to the south of Building 4505, is a doubly contained three-level structure constructed in 1957. The most recent use of the facility was for recovery of multi-gram quantities of 244Cm during the early 1970s and for Liquid Metal Fast Breeder Reactor (LMFBR) fuel studies in the late 1970s. It has remained in safe standby since 1980. Building 4556 is a below-grade filter pit located to the southwest of Building 4507 and was constructed in 1972. Ventilation from the cells in Building 4507 is passed through high-efficiency particulate air (HEPA) filtration in this building prior to being exhausted to the Building 3039 stack system. This building remains in operation to support ventilation requirements for Building 4507. This Auditable Safety Analysis (ASA) was developed in accordance with the requirements in Energy Systems Program Description FS-103PD, Safety Documentation, Revision 1. This ASA identifies and screens all hazards associated with Buildings 4507 and 4556. The only hazard not screened out and requiring further analysis following the initial screening process is radioactive material in the form of surface contamination. The results of this ASA indicate that the hazards associated with Buildings 4507 and 4556 do not pose a significant threat to workers, the public, or the environment

  10. TLD Postal service for quality audits of beams of Co-60 in reference conditions in Cuba; Servicio Postal TLD para auditorias de calidad de haces de Co-60 en condiciones de referencia en Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Gutierrez L, S.; Walwyn S, G.; Alonso V, G. [CPHR, Calle 20 No. 4113 e/41 y 47, Playa, C.P. 11300, C. Habana (Cuba)]. e-mail: stefan@cphr.edu.cu

    2006-07-01

    Purpose: To describe the methodology and experience of the Secondary Laboratory of Dosimetric Calibration of Cuba in the establishment of the TLD Postal Service for quality audits of beams of Co-60 in reference conditions. Materials and methods: Through the Coordinated Project of Research (Contract 10794) its was bought 200 solid thermoluminescent detectors of LiF: Mg, Ti (TLD-100) in micro bars form with dimensions of 6 x 1 x 1 mm and of the JR 1152F type manufactured in China. All these detectors were identified individually with a serial number on one of its faces, using a graphite fine sheet. Those detectors for its irradiation are introduced in cylindrical plastic capsules developed and used by the International Atomic Energy Agency (IAEA) in the Audit Postal Service of Dose IAEA/WHO, the capsules have one cavity equal to 3 mm for that is necessary to recover this cavity with a fine plastic tube so that the detectors remain immobile during the irradiation. The method used to determine the individual sensitivity of the thermoluminescent detectors is: to irradiate a detectors group (100 micro bars) 4 times in those same geometric conditions, with the same irradiation history and reading, then it is determine for each detector a sensitivity factor equal to the average of those readings obtained for the 4 irradiation cycles for each i detector among the average of all the reading values obtained during the 4 cycles. The thermoluminescent signal is obtained with a Harshaw 2000C/B reader manual. Results: The satisfactory results obtained in the verification of the calibration of the TLD system, using the reference irradiation service of the Seibersdorf Dosimetry Laboratory of the IAEA in three different years are shown. The results of the audits carried out to the different radiotherapy services of the country in different years are also presented. Conclusions: The experience with the detectors acquired in the project demonstrates that with an appropriate

  11. Audit of the introduction of CT colonography for detection of colorectal carcinoma in a non-academic environment and its implications for the national bowel cancer screening programme

    Energy Technology Data Exchange (ETDEWEB)

    Thomas, S. [Department of Radiology, Queen Alexandra Hospital, Southwick Hill Road, Cosham, Portsmouth PO3 6AD (United Kingdom)], E-mail: Susan.Thomas@porthosp.nhs.uk; Atchley, J.; Higginson, A. [Department of Radiology, Queen Alexandra Hospital, Southwick Hill Road, Cosham, Portsmouth PO3 6AD (United Kingdom)

    2009-02-15

    Aim: To compare the sensitivity of double-contrast barium enema (DCBE) with computed tomography colonography (CTC) to determine whether CTC is superior for the detection of colorectal cancer (CRC) locally, and to compare the results to those of a national barium enema audit. Materials and methods: All patients undergoing diagnostic DCBE or CTC between January 2003 and December 2005 were identified from the picture archiving communication system (PACS). Patients with a confirmed diagnosis of CRC were identified from the local cancer registry. Patients who were not diagnosed as having CRC on imaging were assumed true negatives if they were not listed in the cancer registry by December 2007, giving a minimum of 2 years follow-up. DCBE and CTC reports of all patients with CRC were analysed, and cancer detection was considered to have occurred (positive test result) if the report stated the definite presence of CRC or possible CRC requiring further investigation. Results: 2520 DCBEs and 604 CTCs were included. Twenty-one of 33 patients with CRC were detected using DCBE (incidence 1.31%, sensitivity 63.7%). Thirty-two of 33 patients with CRC were -detected using CTC (incidence 5.46%, sensitivity 97.7%). Conclusion: CTC is more sensitive for the detection of CRC, and its introduction in a district general hospital is justified. However, there has been a consequent decline in DCBE sensitivity, which, if reflected nationally, suggests CTC is the preferential screening test for CRC.

  12. Audit of the introduction of CT colonography for detection of colorectal carcinoma in a non-academic environment and its implications for the national bowel cancer screening programme

    International Nuclear Information System (INIS)

    Aim: To compare the sensitivity of double-contrast barium enema (DCBE) with computed tomography colonography (CTC) to determine whether CTC is superior for the detection of colorectal cancer (CRC) locally, and to compare the results to those of a national barium enema audit. Materials and methods: All patients undergoing diagnostic DCBE or CTC between January 2003 and December 2005 were identified from the picture archiving communication system (PACS). Patients with a confirmed diagnosis of CRC were identified from the local cancer registry. Patients who were not diagnosed as having CRC on imaging were assumed true negatives if they were not listed in the cancer registry by December 2007, giving a minimum of 2 years follow-up. DCBE and CTC reports of all patients with CRC were analysed, and cancer detection was considered to have occurred (positive test result) if the report stated the definite presence of CRC or possible CRC requiring further investigation. Results: 2520 DCBEs and 604 CTCs were included. Twenty-one of 33 patients with CRC were detected using DCBE (incidence 1.31%, sensitivity 63.7%). Thirty-two of 33 patients with CRC were -detected using CTC (incidence 5.46%, sensitivity 97.7%). Conclusion: CTC is more sensitive for the detection of CRC, and its introduction in a district general hospital is justified. However, there has been a consequent decline in DCBE sensitivity, which, if reflected nationally, suggests CTC is the preferential screening test for CRC

  13. Dosimetry Audits in Radiotherapy Using a Radiophotoluminescent Glass Dosimeter in Japan

    International Nuclear Information System (INIS)

    Although over 800 linear accelerators have been used clinically in about 700 radiation therapy facilities in Japan, no external audit system existed for many years. A postal dosimetry audit system was established by the National Institute of Radiological Sciences (NIRS; Secondary Standards Dosimetry Laboratory). Instead of a thermoluminescent detector (TLD), the authors chose a radiophotoluminescent glass dosimeter (RGD). RGDs and a water equivalent solid phantom were sent to radiotherapy departments, where the RGDs were irradiated with 1 Gy in the reference conditions of the high energy X ray beam (field size 10 cm x 10 cm, depth 10 cm) in a solid phantom. Irradiated RGDs were then sent back to NIRS for evaluation. The tolerance level was set to ±5% considering the RGD measurement uncertainty of ±1.6% (1 standard deviation). The NIRS group conducted a postal audit run with 106 hospitals from 2006 to 2007 and achieved a 1.3% standard deviation for 191 beams. On the basis of this successful trial, the postal dose audit service was initiated in November 2007 and is now operated by the Association for Nuclear Technology in Medicine. As of March 2010, 113 hospitals have participated in the audit. This includes 127 linear accelerators and 224 beams checked (4-15 MV). The results are presented as ratios of the NIRS RGD read dose to that stated by the user, DRGD/Dstat. The mean ratio was 1.005, its standard deviation 0.9%, and the results ranged between a minimum of 0.974 and a maximum of 1.036. To make the audit more practical, an audit for the dose delivery in non-reference conditions has also been studied. This includes checks of dose variations with field size and wedge transmission. A small correction factor was found necessary for field size variation. The dose audit in non-reference conditions began in April 2010. (author)

  14. National INIS centre of Uzbekistan products and services and about creation of national nuclear database

    International Nuclear Information System (INIS)

    Full text: Uzbekistan has become a member of INIS in 1995. Thanks to IAEA TC project UZB/0/002 'Creation of INIS Centre' (1997-1999) on the basis of Scientific-Technical Information and International Relations Division, the National INIS Centre of Uzbekistan was fully equipped and came into operation at the Institute of Nuclear Physics of AS RU. INIS is the world's leading information system on the peaceful uses of nuclear energy. The acronym INIS stands for International Nuclear Information System. The system was established in 1970, and is operated by the International Atomic Energy Agency (IAEA) in collaboration with its 146 Member States and 24 co-operating international organizations. In line with the decentralization philosophy, INIS Members are responsible for: - selecting the relevant nuclear literature produced within their countries; - preparing the associated input in accordance with INIS rules and submitting it to the IAEA; - forwarding a hard copy of the full text of those items of literature not readily available through normal commercial channels; - providing INIS information services and products to users within their countries. The basic INIS output products: INIS DB on the Internet at the IAEA, INIS DB on CD-ROM, and INIS Non-conventional Literature (NCL) on CD-ROMs with image of NCL full-text documents. Uzbekistan INIS centre has INIS DB on CD-ROM and collection of CD-ROMs with NCL and provides services on access to INIS DB through local network of INP and on delivery services of NCL full text documents, by e-mail or exposing them on INP server, depending on user demands. As a result of performing IAEA TC project UZB/0/003 'Upgrading the National INIS centre of Uzbekistan' the website www.inis.uz of Uzbekistan INIS centre is created, which is a main product of Uzbekistan INIS centre. The website operation gives an opportunity to render the following information and other services both for INP AS RU, and for other Uzbekistan organizations by means

  15. Perspectives on National Library of Australia Developments: How well do services meet the needs of Wikimedians?

    OpenAIRE

    Holley, Rose; Fitch, Kent

    2009-01-01

    Services from the National Library of Australia including the Australian Newspapers service and the new single business service are analysed to see how far they meet the needs of Wikimedians. Power and control of information creation, description and discovery are also discussed with particular reference to the fact that public users as well as libraries now have the ability to do this.

  16. 75 FR 13550 - Office of Clinical and Preventive Services: National HIV Program

    Science.gov (United States)

    2010-03-22

    ... HUMAN SERVICES Indian Health Service Office of Clinical and Preventive Services: National HIV Program Announcement Type: Cooperative Agreement. Funding Opportunity Number: HHS-2010-IHS-OCPS-HIV-0001. Catalog of... Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/ AIDS) Program. This program is authorized under...

  17. 78 FR 23311 - Sunshine Act Meeting of the National Museum and Library Services Board

    Science.gov (United States)

    2013-04-18

    ...The National Museum and Library Services Board, which advises the Director of the Institute of Museum and Library Services on general policies with respect to the duties, powers, and authority of the Institute relating to museum, library and information services, will meet on May 9,...

  18. 75 FR 21270 - Office of Special Education and Rehabilitative Services; Overview Information; National Institute...

    Science.gov (United States)

    2010-04-23

    ... Office of Special Education and Rehabilitative Services; Overview Information; National Institute on... budget period of 12 months. The Assistant Secretary for Special Education and Rehabilitative Services may... call with NIDRR staff from the Office of Special Education and Rehabilitative Services between 1:00...

  19. John F. Kennedy Space Center, Safety, Reliability, Maintainability and Quality Assurance, Survey and Audit Program

    Science.gov (United States)

    1994-01-01

    This document is the product of the KSC Survey and Audit Working Group composed of civil service and contractor Safety, Reliability, and Quality Assurance (SR&QA) personnel. The program described herein provides standardized terminology, uniformity of survey and audit operations, and emphasizes process assessments rather than a program based solely on compliance. The program establishes minimum training requirements, adopts an auditor certification methodology, and includes survey and audit metrics for the audited organizations as well as the auditing organization.

  20. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

    This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations

  1. External Service Providers to the National Security Technology Incubator: Formalization of Relationships

    Energy Technology Data Exchange (ETDEWEB)

    None

    2008-04-30

    This report documents the formalization of relationships with external service providers in the development of the National Security Technology Incubator (NSTI). The technology incubator is being developed as part of the National Security Preparedness Project (NSPP), funded by a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. This report summarizes the process in developing and formalizing relationships with those service providers and includes a sample letter of cooperation executed with each provider.

  2. EC Clinical Audit Guidelines: Justification is Among the Priorities of an Audit Programme

    International Nuclear Information System (INIS)

    European Commission Directive 97/43/EURATOM (MED) introduced the concept of clinical audit for the assessment of medical radiological practices for European Union Member States. Some Member States have since developed a systematic approach to clinical audit, while other countries have only occasionally or not at all implemented clinical audits in practice. Thus a special project was conducted in 2007-2008 to prepare further guidance for an improved implementation of the directive, and the result is the publication of a guideline that provides a general framework to establish sustainable national systems of clinical auditing of radiological practices. This paper discusses the objectives, scope and elements of the guideline. (author)

  3. 75 FR 65377 - Notice of Public Meeting for the National Park Service (NPS) Alaska Region's Subsistence Resource...

    Science.gov (United States)

    2010-10-22

    ... National Park Service Notice of Public Meeting for the National Park Service (NPS) Alaska Region's... public meeting for the National Park Service (NPS) Alaska Region's Subsistence Resource Commission (SRC) program. SUMMARY: The Gates of the Arctic National Park SRC will meet to develop and continue work on...

  4. 76 FR 64971 - Notice of Public Meeting for the National Park Service (NPS) Alaska Region's Subsistence Resource...

    Science.gov (United States)

    2011-10-19

    ... National Park Service Notice of Public Meeting for the National Park Service (NPS) Alaska Region's... public meeting for the National Park Service (NPS) Alaska Region's Subsistence Resource Commission (SRC) program. SUMMARY: The Kobuk Valley National Park SRC will meet to develop and continue work on...

  5. 78 FR 50097 - Notice of Inventory Completion: U.S. Department of the Interior, National Park Service, Casa...

    Science.gov (United States)

    2013-08-16

    ... Service, Casa Grande Ruins National Monument, Coolidge, AZ AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The U.S. Department of the Interior, National Park Service, Casa Grande Ruins National... these human remains and associated funerary objects should submit a written request to Casa Grande...

  6. A national survey of services for the prevention and management of falls in the UK

    Directory of Open Access Journals (Sweden)

    Potter Rachel

    2008-11-01

    Full Text Available Abstract Background The National Health Service (NHS was tasked in 2001 with developing service provision to prevent falls in older people. We carried out a national survey to provide a description of health and social care funded UK fallers services, and to benchmark progress against current practice guidelines. Methods Cascade approach to sampling, followed by telephone survey with senior member of the fall service. Characteristics of the service were assessed using an internationally agreed taxonomy. Reported service provision was compared against benchmarks set by the National Institute for Health and Clinical Excellence (NICE. Results We identified 303 clinics across the UK. 231 (76% were willing to participate. The majority of services were based in acute or community hospitals, with only a few in primary care or emergency departments. Access to services was, in the majority of cases, by health professional referral. Most services undertook a multi-factorial assessment. The content and quality of these assessments varied substantially. Services varied extensively in the way that interventions were delivered, and particular concern is raised about interventions for vision, home hazard modification, medication review and bone health. Conclusion The most common type of service provision was a multi-factorial assessment and intervention. There were a wide range of service models, but for a substantial number of services, delivery appears to fall below recommended NICE guidance.

  7. Audit Report on Management Controls over the Use of Service Contracts at the Office of River Protection

    International Nuclear Information System (INIS)

    The Department of Energy's (Department) Office of River Protection (ORP) is responsible for the storage, treatment, and disposal of over 53 million gallons of highly radioactive waste from over 40 years of plutonium production at the Hanford Site. Because of the diversity, complexity, and large scope of its mission, coupled with its small staff, ORP told us that it has found it necessary to engage in service contracts to obtain consulting services, technical expertise, and support staff. Federal policy generally permits contractors to perform a wide range of support service activities, including, in most situations, the drafting of Government documents subject to the review and approval of Federal employees. Federal policy issued by the Office of Management and Budget, however, prohibits contractors from drafting agency responses to Congressional inquiries and reports issued by the Office of Inspector General and Government Accountability Office (GAO) because they are so closely related to the public interest and provide the appearance of private influence. To provide a majority of its needed services, ORP issued a Blanket Purchase Agreement to Project Assistance Corporation (PAC) in 2003. Through the Blanket Purchase Agreement, ORP acquired services in the areas of project management, risk assessment, program assessment, quality assurance, safety, cost and schedule estimating, budgeting and finance, and engineering. PAC has, in turn, subcontracted with various other firms to obtain some of the services needed by ORP. From 2005 to 2008, the total annual cost for the contract with PAC had grown from $4.7 million to $9.2 million. Because of the extent of the services provided and growing costs of the contract, we conducted this review to determine whether ORP appropriately administered its contract with the Project Assistance Corporation. Our review disclosed that, in some instances, ORP had not appropriately administered all work performed under the PAC contract

  8. Personnel Audit Using a Forensic Mining Technique

    Directory of Open Access Journals (Sweden)

    Adesesan B. Adeyemo

    2010-11-01

    Full Text Available This paper applies forensic data mining to determine the true status of employees and thereafter provide useful evidences for proper administration of administrative rules in a Typical Nigerian Teaching Service. The conventional technique of personnel audit was studied and a new technique for personnel audit was modeled using Artificial Neural Networks and Decision Tree algorithms. Atwo-layer classifier architecture was modeled. The outcome of the experiment proved that Radial Basis Function Artificial Neural Network is better than Feed-forward Multilayer Perceptron in modeling of appointment and promotion audit in layer 1 while Logitboost Multiclass Alternating Decision Tree in Layer 2 is best in modeling suspicious appointment audit and abnormal promotion audit among the tested Decision Trees. The evidential rules derived from the decision trees for determining the suspicious appointment and abnormal promotion were also presented.

  9. Audit-Proof Contracting for Federal Money for Children's Services: Financing Services for Children through Title XX and Other Programs. Manual 3.

    Science.gov (United States)

    Copeland, William C.

    This is the third of a 3-part series on how to locate, obtain, and manage Federal money for children's services. This manual concentrates on the contracting of money for specific programs. Emphasis is on Title XX of the Social Security Act, but attention is given also to alternative sources where Title XX funds are not sufficient. Although useful…

  10. 77 FR 7183 - Public Availability of the National Aeronautics and Space Administration FY 2011 Service Contract...

    Science.gov (United States)

    2012-02-10

    ... SPACE ADMINISTRATION Public Availability of the National Aeronautics and Space Administration FY 2011 Service Contract Inventory AGENCY: National Aeronautics and Space Administration. ACTION: Notice of Public... 2010 (Pub. L. 111-117), National Aeronautics and Space Administration (NASA) is publishing this...

  11. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

    In the research area of Chinese auditing market, few studies have been conducted on the effects that auditor-related characteristics have on auditing quality. Thus, the paper is to examine the influences auditor-related attributes have on auditing quality, including size of the auditing firm, its income, and whether it is Big 4 or not. In addition to that, research topic on relationship between relationship between market concentration level and auditing quality is also an attractive one amon...

  12. The Predictive Audit Framework

    OpenAIRE

    Kuenkaikaew, Siripan; Vasarhelyi, Miklos A.

    2013-01-01

    Assurance is an essential part of the business process of the modern enterprise. Auditing is a widely used assurance method made mandatory for public companies since 1934. The traditional (retroactive) audit provides after-the-fact audit reports, and is of limited value in the ever changing modern business environment because it is slow and backwards looking. Contemporary auditing and monitoring technologies could shorten the audit and assurance time frame. This paper proposes the predictive ...

  13. Internal Audit in Practice

    OpenAIRE

    Havelík, Petr

    2011-01-01

    This thesis deals with the audit and its part is also a execution of own audit. The theoretical part is devoted to the internal audit requirements, to the basic types of the internal audits and other significant characteristics of this discipline, as is especially the code of ethics and the basic methodology of the performing of internal audit. Are also taken into account the specific requirements of the state administration, because the practical part of this thesis deals with the practical ...

  14. Fraud and Audit

    OpenAIRE

    Hruška, Tomáš

    2013-01-01

    The first part of the thesis describes audit and its historical development. Audit is divided into two parts: internal and external audit and there are described their functions. Very important part is related to the forensic audit, which determines the second part of the thesis. Moreover the thesis is describing the auditor's responsibility and risks arising from the performance of the audit profession. The thesis also talks about the topic of ethics and its functions particular-ly in relati...

  15. THE REGIME OF INFORMATION DERIVED FROM THE APPLICATION PROCEDURES FOR STATUTORY AUDIT

    OpenAIRE

    2009-01-01

    The statutory audit is given by the audit activity of financial annual situations or of consolidated financial annual situations, corresponding to the communitary legislation transcript in national settlement. The statutory listener is “natural person authorized by the competent authority, respective the Room of Financial Listeners from Romania (CAFR), to accomplish statutory audit. The statutory listeners and the audit firms must accomplish in conformity with International Audit Standards (I...

  16. [Act No. 19.023 of 26 December 1990 establishing the National Women's Service].

    Science.gov (United States)

    1990-01-01

    Chile's law 19.023 of January 3, 1991, creates the National Service for Women as a decentralized public service linked to the Ministry of Planning and Cooperation. Title 1 defines the nature, objectives, functions, and location of the National Service for Women, which will be the entity charged with collaborating with the Executive in study and proposal of plans and measures leading to equality of women with men in rights and opportunities in the process of political, social, economic, and cultural development of the country. Title 2 specifies organizational aspects, including the functions of the director, subdirector, and council. Title 3 establishes regional offices throughout Chile. Title 4 indicates the resources to be available to the National Service for Women, and title 5 describes its personnel and their requirements and remuneration. Title 6 authorizes the National Director to obtain needed information from other governmental entities. The final title contains articles pertaining to initial operation of the Service. PMID:12222187

  17. Fish and Wildlife Service's authority on easement national wildlife refuges

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This memorandum is a response to questions asked by the Regional Director of Region 6 relating to uses and activities that are occurring on 3 easement refuges in...

  18. Sherburne National Wildlife Refuge : Hunting Chapter of Visitor Services Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This is the Hunting Plan for Sherburne NWR. The Plan provides an introduction to the Refuge, information about conformance with statutory authorities, a statement...

  19. INTERVIEW: Knowledge and Terminology Management at the Danish National Board of Social Services

    DEFF Research Database (Denmark)

    Møller, Margrethe H.; Toft, Birthe

    2012-01-01

    social services field. All in all, target group and communicative aspects become central to the effort. David Rosendahl Terminology consultant at the Danish National Board of Social Services The Danish National Board of Social Services (“Socialstyrelsen”) is an independent subdivision of The Ministry of......Abstract Margrethe H. Møller interviews David Rosendahl (translator/coauthor: Birthe Toft) “We need to do more than simply create classifications” The concept secretariat of the Danish National Board of Social Services carries out terminology and classification work in connection with IT projects......, among others, in the field of social services. This work is interesting for several reasons. On the one hand, terminology work obviously contributes to enhanced efficiency and transparency from the points of view of all types of users. On the other hand, some social services professionals are skeptical...

  20. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

    Full Text Available Since DeAngelo's study (1981 on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN. The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.

  1. Practice benchmarking in the age of targeted auditing.

    Science.gov (United States)

    Langdale, Ryan P; Holland, Ben F

    2012-11-01

    The frequency and sophistication of health care reimbursement auditing has progressed rapidly in recent years, leaving many oncologists wondering whether their private practices would survive a full-scale Office of the Inspector General (OIG) investigation. The Medicare Part B claims database provides a rich source of information for physicians seeking to understand how their billing practices measure up to their peers, both locally and nationally. This database was dissected by a team of cancer specialists to uncover important benchmarks related to targeted auditing. All critical Medicare charges, payments, denials, and service ratios in this article were derived from the full 2010 Medicare Part B claims database. Relevant claims were limited by using Medicare provider specialty codes 83 (hematology/oncology) and 90 (medical oncology), with an emphasis on claims filed from the physician office place of service (11). All charges, denials, and payments were summarized at the Current Procedural Terminology code level to drive practice benchmarking standards. A careful analysis of this data set, combined with the published audit priorities of the OIG, produced germane benchmarks from which medical oncologists can monitor, measure and improve on common areas of billing fraud, waste or abuse in their practices. Part II of this series and analysis will focus on information pertinent to radiation oncologists. PMID:23598847

  2. USGS Elevation Availability (NED) Overlay Map Service from The National Map - National Geospatial Data Asset (NGDA) National Elevation Data Set (NED)

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Elevation Availability service from The National Map (TNM) shows the best available resolution of downloadable elevation data, and is updated approximately...

  3. MANAGEMENT OF AN AUDIT ORGANIZATION AND AUDIT OF MANAGEMENT

    OpenAIRE

    ION COCHINÃ; CEZARA DOINA ARSENIE

    2012-01-01

    The paper presents various aspects of the management of audit organizations and the audit of the management within an organization. Based on a comparative study, the paper analyzes specific elements of the management of audit organizations and the performance auditing of the management teams of organizations audited. Through review of management and audit literature, the paper explains the differences between management of an audit and audit of the management of an organization.

  4. Improving the measurement of banking services in the UK National Accounts

    OpenAIRE

    Leonidas Akritidis

    2007-01-01

    Defines the UK methodology in calculating and allocating FISIM, describing the changes to the National Accounts.This article was first released on the National Statistics website to coincide with the launch by the Office for National Statistics of the experimental statistics release and transmission to the European Commission of new estimates reflecting changes to the way that FinancialIntermediation Services Indirectly Measured (FISIM) is treated in the UK National Accounts.The article defin...

  5. NATIONAL COLLABORATIVE PERINATAL PROJECT (AAD - HEALTH AND SOCIAL SERVICES BRANCH)

    Science.gov (United States)

    Study was conducted by NIH's National Institute of Neurological Diseases and Stroke. Biomedical and behavioral research in many areas of obstetrics, perinatology, pediatrics, and developmental psychology. The data also provide a prospective base for examining neurological and neu...

  6. USGS Imagery Only Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — USGS Imagery Only is a tile cache base map of orthoimagery in The National Map visible to the 1:18,000 zoom scale. Orthoimagery data typically are high resolution...

  7. Forests and Forest Cover - Ozark National Forest Service Compartments (polygon)

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — Ozark - St. Francis National Forests stand inventory data for vegetation, maintained in polygon format. Compartment is defined as a division of forest for purposes...

  8. USGS Hill Shade Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — USGS Hill Shade (or Shaded Relief) is a tile cache base map created from the National Elevation Dataset (NED), a seamless dataset of best available raster elevation...

  9. Medical Virtual Public Services

    Directory of Open Access Journals (Sweden)

    Iulia SURUGIU

    2008-01-01

    Full Text Available The healthcare enterprises are very disconnected. This paper intends to propose a solution that will provide citizens, businesses and medical enterprises with improved access to medical virtual public services. Referred medical services are based on existing national medical Web services and which support medically required services provided by physicians and supplementary health care practitioners, laboratory services and diagnostic procedures, clinics and hospitals’ services. Requirements and specific rules of these medical services are considered, and personalization of user preferences will to be supported. The architecture is based on adaptable process management technologies, allowing for virtual services which are dynamically combined from existing national medical services. In this way, a comprehensive workflow process is set up, allowing for service-level agreements, an audit trail and explanation of the process to the end user. The process engine operates on top of a virtual repository, providing a high-level semantic view of information retrieved from heterogeneous information sources, such as national sources of medical services. The system relies on a security framework to ensure all high-level security requirements are met. System’s architecture is business oriented: it focuses on Service Oriented Architecture - SOA concepts, asynchronously combining Web services, Business Process Management – BPM rules and BPEL standards.

  10. National Coal Board Medical Service annual report 1980-1981

    Energy Technology Data Exchange (ETDEWEB)

    1982-01-01

    Sections report on: medical examinations and consultations; protection from health hazards such as pneumoconiosis and other prescribed diseases; problems such as vitamin D in the blood of miners, Legionaires' disease, Perthe's disease, rehabilitation and physiotherapy, chemical hazards, public health and hygiene, noise, and the use of visual display units; diseases from coal products such as in coke and tar manufacture; first aid services, morphia, and nursing service; and back pain in the mining industry. A list of staff and their publications is also included.

  11. ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Sorin Costel Chiru

    2007-05-01

    Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

  12. AICPA standard can help improve audit committee performance.

    Science.gov (United States)

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits. PMID:11499282

  13. HIPPA's compliant Auditing System for Medical Imaging System.

    Science.gov (United States)

    Chen, Xiaomeng; Zhang, Jianguo; Wu, Dongjing; Han, Ruoling

    2005-01-01

    As an official rule for healthcare privacy and security, Health Insurance Portability and Accountability Act (HIPAA) requires security services supporting implementation features: Access control; Audit controls; Authorization control; Data authentication; and Entity authentication. Audit controls proposed by HIPPA Security Standards are audit trails, which audit activities, to assess compliance with a secure domain's policies, to detect instances of non-compliant behavior, and to facilitate detection of improper creation, access, modification and deletion of Protected Health Information (PHI). Although current medical imaging systems generate activity logs, there is a lack of regular description to integrate these large volumes of log data into generating HIPPA compliant auditing trails. The paper outlines the design of a HIPAA's compliant auditing system for medical imaging system such as PACS and RIS and discusses the development of this security monitoring system based on the Supplement 95 of the DICOM standard: Audit Trail Messages. PMID:17282242

  14. Community-based post-stroke service provision and challenges: a national survey of managers and inter-disciplinary healthcare staff in Ireland

    Directory of Open Access Journals (Sweden)

    Hickey Anne

    2012-05-01

    Full Text Available Abstract Background The extent of stroke-related disability typically becomes most apparent after patient discharge to the community. As part of the Irish National Audit of Stroke Care (INASC, a national survey of community-based allied health professionals and public health nurses was conducted. The aim was to document the challenges to service availability for patients with stroke in the community and to identify priorities for service improvement. Methods The study was a cross-sectional tailored interview survey with key managerial and service delivery staff. As comprehensive listings of community-based health professionals involved in stroke care were not available, a cascade approach to information gathering was adopted. Representative regional managers for services incorporating stroke care (N = 7 and disciplinary allied health professional and public health nurse managers (N = 25 were interviewed (94% response rate. Results Results indicated a lack of formal, structured community-based services for stroke, with no designated clinical posts for stroke care across disciplines nationally. There was significant regional variation in availability of allied health professionals. Considerable inequity was identified in patient access to stroke services, with greater access, where available, for older patients (≥ 65 years. The absence of a stroke strategy and stroke prevalence statistics were identified as significant impediments to service planning, alongside organisational barriers limiting the recruitment of additional allied health professional staff, and lack of sharing of discipline-specific information on patients. Conclusions This study highlighted major gaps in the provision of inter-disciplinary team community-based services for people with stroke in one country. Where services existed, they were generic in nature, rarely inter-disciplinary in function and deficient in input from salient disciplines. Challenges to optimal care

  15. Citizen Review Panels for Child Protective Services: A National Profile

    Science.gov (United States)

    Jones, Blake L.; Royse, David

    2008-01-01

    Citizen Review Panels (CRPs) for Child Protective Services are groups of citizen-volunteers throughout the United States who are federally mandated to evaluate local and state child protection systems. This study presents a profile of 332 CRP members in 20 states with regards to their demographic information, length of time on the panel, and …

  16. Building National Infrastructures for Patient-Centred Digital Services

    DEFF Research Database (Denmark)

    Thorseng, Anne; Jensen, Tina Blegind

    2015-01-01

    Patient-centred digital services are increasingly gaining impact in the healthcare sector. The premise is that patients will be better equipped for taking care of their own health through instant access to relevant information and by enhanced electronic communication with healthcare providers. On...

  17. The Nation's First Wire Service: Evidence Supporting a Footnote.

    Science.gov (United States)

    Schwarzlose, Richard A.

    The Associated Press's claim that it is the oldest wire service in the United States (tracing its origin to formation of the New York City Associated Press in 1948) has been regularly sustained in journalism's history literature. This claim has been challenged by Alfred McClung Lee in his book "The Daily Newspaper in America," in which he contends…

  18. Automatic utilities auditing

    Energy Technology Data Exchange (ETDEWEB)

    Smith, Colin Boughton [Energy Metering Technology (United Kingdom)

    2000-08-01

    At present, energy audits represent only snapshot situations of the flow of energy. The normal pattern of energy audits as seen through the eyes of an experienced energy auditor is described. A brief history of energy auditing is given. It is claimed that the future of energy auditing lies in automatic meter reading with expert data analysis providing continuous automatic auditing thereby reducing the skill element. Ultimately, it will be feasible to carry out auditing at intervals of say 30 minutes rather than five years.

  19. Auditing the needs of recovery room staff providing care for the child in an acute hospital.

    Science.gov (United States)

    Nicholas-Holley, J

    2016-05-01

    This article examines the results of an audit into recovery nurse knowledge and understanding of paediatric care standards. It will critically analyse the availability of current standards for children's services in the recovery room and discuss the need for a national document specifically dedicated to standards of practise for the care of the child in the recovery room providing immediate post operative care. The article will also look at the development of such a document. PMID:27400487

  20. Valences considering the identification of risks in terms of public internal audit

    OpenAIRE

    Aurelia Stefanescu; Eugeniu Turlea; Florin Vaduva

    2009-01-01

    Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities. By carrying out this fundamental research we consider the problem of classification of risks from point of view of public internal audit. This study is based on a synthesis of the ideas published by national and international accounting regulators, accounting bodies and works pu...

  1. Simple measures can improve care in our hospitals : an audit of venous thromboembolism practice

    OpenAIRE

    LoFaro, Thomas; Azzopardi, Stephanie; Busuttil, Sarah; Cordina, John

    2013-01-01

    Abstract: Venous thromboembolism (VTE) is a serious but preventable complication of hospitalisation. Doctors still sometimes fail to adhere to them, thus putting patients at risk and incurring considerable expense for the national health service. We chose to audit the practice of doctors in our geriatric facility, and assessed the effect of a memoire to increase compliance. We also explore how our hospitals can learn from the experience of other centres, where the risk of litigation has broug...

  2. USGS US Topo Availability Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS US Topo Availability service from The National Map (TNM) consists of footprints where US Topo is available in GeoPDF format. Various green tints are used...

  3. 78 FR 10215 - Public Availability of the National Science Foundation FY 2012 Service Contract Inventory

    Science.gov (United States)

    2013-02-13

    ....gov/sites/default/files/omb/procurement/memo/service-contract-inventories-guidance-11052010.pdf and....pdf . The National Science Foundation has posted its inventory and a summary of the inventory on...

  4. 78 FR 11903 - Public Availability of the National Science Foundation Analysis of the 2011 Service Contract...

    Science.gov (United States)

    2013-02-20

    ...-guidance-11052010.pdf and http://www.whitehouse.gov/sites/default/files/omb/procurement/memo/service-contract-inventory-guidance.pdf . The National Science Foundation has posted its Analysis of the...

  5. Service's requests for additional information regarding residual risk at Rocky Flats National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This is one of several important historical documents associated with remediation activities at the Rocky Flats National Wildlife Refuge. The U.S. Fish and Wildlife...

  6. 77 FR 24741 - Sunshine Act Meeting; National Museum and Library Services Board

    Science.gov (United States)

    2012-04-25

    ...This notice sets forth the agenda of the forthcoming meeting of the National Museum and Library Services Board. This notice also describes the function of the Board. Notice of the meeting is required under the Sunshine in Government...

  7. Kimberle Badinelli elected National Association of College and University Food Services mid-Atlantic region president

    OpenAIRE

    Gehrt, Katie

    2008-01-01

    Kimberle Badinelli, associate director of student programs for public relations and information technology at Virginia Tech, has been elected president of The National Association of College and University Food Services mid-Atlantic region.

  8. Audit Certainty, Audit Productivity, and Taxpayer Compliance

    OpenAIRE

    Alm, James; McKee, Michael

    2006-01-01

    Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our design informs some individuals that their return will be audited prior to making their compliance decision, while other individuals receive information that they will not be audited; we also inform indiv...

  9. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

    Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.

  10. 32 CFR 33.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Non-Federal audit. 33.26 Section 33.26 National... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule....

  11. 77 FR 68824 - Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Tongass National...

    Science.gov (United States)

    2012-11-16

    ... National Park Service Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Tongass National Forest, Juneau, AK, and the University of Alaska, Museum of the North, Fairbanks, AK... (USDA), Forest Service, Tongass National Forest, and the University of Alaska, Museum of the North,...

  12. 76 FR 14068 - Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Sequoia National...

    Science.gov (United States)

    2011-03-15

    ... National Park Service Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Sequoia National Forest, Porterville, CA AGENCY: National Park Service, Interior. ACTION: Notice. Notice...), 25 U.S.C. 3003, of the completion of an inventory of human remains and associated funerary objects...

  13. Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

    International Nuclear Information System (INIS)

    The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

  14. 75 FR 77624 - Office of Special Education and Rehabilitative Services Overview Information; National Institute...

    Science.gov (United States)

    2010-12-13

    ... Office of Special Education and Rehabilitative Services Overview Information; National Institute on... 15, 2006 (71 FR 8165), can be accessed on the Internet at the following site: http://www.ed.gov/about... months. The Assistant Secretary for Special Education and Rehabilitative Services may change the...

  15. 75 FR 1757 - Office of Special Education and Rehabilitative Services (OSERS); Overview Information; National...

    Science.gov (United States)

    2010-01-13

    ... Office of Special Education and Rehabilitative Services (OSERS); Overview Information; National Institute... (71 FR 8166), can be accessed on the Internet at the following site: http://www.ed.gov/about/offices... Assistant Secretary for Special Education and Rehabilitative Services may change the maximum amount...

  16. 75 FR 81253 - Office of Special Education and Rehabilitative Services; Overview Information; National Institute...

    Science.gov (United States)

    2010-12-27

    ... Office of Special Education and Rehabilitative Services; Overview Information; National Institute on... Register on February 15, 2006 (71 FR 8165), can be accessed on the Internet at the following site: http... Special Education and Rehabilitative Services may change the maximum amount through a notice published...

  17. 75 FR 8013 - Serve America Act Amendments to the National and Community Service Act of 1990

    Science.gov (United States)

    2010-02-23

    ..., Docket Manager, Corporation for National and Community Service, aborgstrom@cns.gov , TDD 606-3472... program regulations. (74 FR 46495). The changes resulting from the interim final rule were required as a... COMMUNITY SERVICE 45 CFR Parts 2510, 2522, 2525, 2526, 2527, 2528, 2529, 2530, 2531, 2532, 2533, 2550,...

  18. 75 FR 6218 - Notice of Availability of Draft Director's Order Concerning National Park Service (NPS) Policies...

    Science.gov (United States)

    2010-02-08

    ... (NPS) Policies and Procedures for Recovering Costs Associated With Providing Utility Services to Non-NPS Users AGENCY: National Park Service, Department of the Interior. ACTION: Modification to notice of... Director's Order setting forth the policies and procedures under which the NPS will recover expenses...

  19. Medieval Feast and Faire held by dining services garners national honors

    OpenAIRE

    Gehrt, Katie

    2008-01-01

    Virginia Tech's Housing and Dining Services was recently awarded a 2008 Best Concept award by Food Management Magazine, a gold medal, and the grand prize Loyal E. Horton award for special event catering by the National Association of College and University Food Services for the Medieval Feast and Faire dinner.

  20. 75 FR 5299 - Office of Special Education and Rehabilitative Services; Overview Information; National Institute...

    Science.gov (United States)

    2010-02-02

    ... Office of Special Education and Rehabilitative Services; Overview Information; National Institute on... budget period of 12 months. The Assistant Secretary for Special Education and Rehabilitative Services may... participate in this meeting by conference call with NIDRR staff from the Office of Special Education...