WorldWideScience

Sample records for auditing national service

  1. Cloud Service Architecture of the Audit Simulation System for National Audit"Immune System"%面向国家审计“免疫系统”的模拟审计云服务体系

    Institute of Scientific and Technical Information of China (English)

    赵刚; 张莉; 李忱

    2014-01-01

    To the requirements and the key aspect"the work simulation of professional audit"in the audit simulation system for national audit"immune system", this paper proposes the cloud service architecture based on the cloud computing, virtualization, and artificial intel igence. Meanwhile, on the basis of analyzing the key technologies related to the infrastructure as a service, platform as a service, and software as a service, the practice deployment are further discussed in detail. Characterized as rapid, flexible and dynamic, the cloud service based audit simulation system presented in this paper, can be utilized to implement the professional audit simulation work including the infrastructure simulation, the audit program simulation and the data audit simulation, which has a very wide range of applications.%面向国家审计“免疫系统”中模拟审计系统需求,针对模拟审计业务,基于云计算、虚拟化和人工智能,提出云服务体系架构,分析基础设施即服务、平台即服务、软件即服务等关键技术,探讨云服务的实践部署。模拟审计云服务系统具有快速、灵活、动态等优势,能够支撑模拟审计业务的环境模拟、审计方案模拟、数据审计模拟等功能需求,具有很广泛的应用前景。

  2. The second national audit of intermediate care.

    Science.gov (United States)

    Young, John; Gladman, John R F; Forsyth, Duncan R; Holditch, Claire

    2015-03-01

    Intermediate care services have developed internationally to expedite discharge from hospital and to provide an alternative to an emergency hospital admission. Inconsistencies in the evidence base and under-developed governance structures led to concerns about the care quality, outcomes and provision of intermediate care in the NHS. The National Audit of Intermediate Care was therefore established by an interdisciplinary group. The second national audit reported in 2013 and included crisis response teams, home-based and bed-based services in approximately a half of the NHS. The main findings were evidence of weak local strategic planning, considerable under-provision, delays in accessing the services and lack of mental health involvement in care. There was a very high level of positive patient experience reported across all types of intermediate care, though reported involvement with care decisions was less satisfactory.

  3. External radiation protection audit in National Health Service hospitals. Radiation protecgtion advisors (RPA) of the Nottingham City Hospital NHS Trust and the Oxford Radcliffe Hospital NHS Trust.

    Science.gov (United States)

    Rogers, A T; Crawley, M T; Dixon-Brown, A; Dudley, N J; Nicholas, D; Pearson, D; Przeslak, A; Weatherburn, H

    1996-11-01

    Radiation protection advisers are accustomed to carrying out internal audit in organizations for which they provide services but, traditionally, external audit has not been a part of the radiation protection adviser function. To provide an external audit function, two teams of radiation protection advisers undertook external radiation protection audits of their respective organizations, including the radiation protection adviser function itself. These audits were more representative of audits or inspections carried out by government agencies, for example the Health and Safety Executive and the former Inspectorate of Pollution, now the Environment Agency. Subsequently, reports, including recommendations for remedial action, were prepared for each management by the external auditors. The process of setting up and carrying out the external audits is described. Guidelines are suggested for those seeking to carry out an external audit.

  4. 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.

  5. National stroke audit: a tool for change?

    OpenAIRE

    2001-01-01

    Objectives—To describe the standards of care for stroke patients in England, Wales and Northern Ireland and to determine the power of national audit, coupled with an active dissemination strategy to effect change.

  6. 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)

  7. High volume acupuncture clinic (HVAC) for chronic knee pain--audit of a possible model for delivery of acupuncture in the National Health Service.

    Science.gov (United States)

    Berkovitz, Saul; Cummings, Mike; Perrin, Chris; Ito, Rieko

    2008-03-01

    Recent research has established the efficacy, effectiveness and cost effectiveness of acupuncture for some forms of chronic musculoskeletal pain. However, there are practical problems with delivery which currently prevent its large scale implementation in the National Health Service. We have developed a delivery model at our hospital, a 'high volume' acupuncture clinic (HVAC) in which patients are treated in a group setting for single conditions using standardised or semi-standardised electroacupuncture protocols by practitioners with basic training. We discuss our experiences using this model for chronic knee pain and present an outcome audit for the first 77 patients, demonstrating satisfactory initial (eight week) clinical results. Longer term (one year) data are currently being collected and the model should next be tested in primary care to confirm its feasibility.

  8. 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 and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional...

  9. 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…

  10. The first national clinical audit for rheumatoid arthritis.

    Science.gov (United States)

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

    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 demonstrate delays in referral and accessing specialist care and the need for service improvement in treating to target, suppression of high levels of disease activity and support for self-care. Improvements in patient-reported outcomes within 3 months and high levels of overall satisfaction were reported but these results were affected by low response rates. This article presents a summary of the national data from the audit and discusses the implications for nursing practice.

  11. 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

  12. 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...

  13. Performance Auditing: A Management Tool for School Business Services.

    Science.gov (United States)

    Dierdorff, William H.

    1989-01-01

    Performance auditing is a tool designed to assist public officials in meeting their responsibility to apply resources efficiently and effectively. Applies performance auditing to school business support services; identifies benefits and obstacles; and provides selected alternatives and examples of performance auditing. (MLF)

  14. Price Differentials in the U.K. Audit Services Market

    OpenAIRE

    Song, Yue

    2009-01-01

    The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials within Big Four; audit fee differentials between different industries. The empirical results reveal that audit prices of Big Four differ from Non-Big Four accounting firms. The higher level of au...

  15. 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)

  16. 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…

  17. 18 CFR 37.7 - Auditing Transmission Service Information.

    Science.gov (United States)

    2010-04-01

    ... SYSTEMS § 37.7 Auditing Transmission Service Information. (a) All OASIS database transactions, except... 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...

  18. Ask the children--auditing children's services with PALS standards.

    Science.gov (United States)

    Witchell, Linda; Lester, Susan

    2005-10-01

    Working together is a key element of the NHS Plan (DH 2000). The establishment of the Patient Advice and Liaison Service (PALS) presented staff at the Bournemouth and Christchurch Hospitals NHS Foundation Trust : with an opportunity to examine the experiences of children attending the outpatient department. An audit of outpatient services was undertaken using PALS national standards and the National Service Frame work for Children (DH 2003a). Parents reported receiving good information prior to and during the consultation but would like more written information to take home. The environment was rated positively but older children felt that the waiting area was lacking in appropriate activities to suit their needs. Very few respondents had heard of PALS and around half did not know who to approach with concerns.

  19. National audit of the blood transfusion process in the UK.

    Science.gov (United States)

    Murphy, M F; Wilkinson, J; Lowe, D; Pearson, M

    2001-10-01

    The objectives of this initiative were to produce nationally tested audit tools, to influence the content of national guidelines, and to enable performance indicators to be set for the clinical transfusion process. Audit tools were developed for blood transfusion practice through a collaboration between Royal Colleges and specialist Societies with an interest in blood transfusion. National audits were carried out involving 50 hospitals in the first audit and 23 of the same hospitals in the second. Over 20% of participating hospitals did not have Hospital Transfusion Committees. Most hospitals had written policies for the taking of blood samples for grouping and compatibility testing. Formal training for the phlebotomists and nurses who took blood samples was almost universal, but only one-third gave training to doctors. The audits of transfusion practice demonstrated considerable variation in the performance of standard procedures in relation to the administration of blood, and little change in practice between the two audits. The first two objectives have been met in that audit tools were developed and published, and information from the first audits was used in the development of national guidelines for the administration of blood. A significant shortfall in the systems for monitoring and delivering transfusions is present in many hospitals. This justifies pursuing the third objective but this will require a new initiative. The type of analysis and the method used for the presentation of audit data developed in this study may be useful for setting performance indicators for the clinical transfusion process.

  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.

  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. 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

  3. 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.

  4. 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

    of both audit fees and other fees paid to the auditor on a consolidated group level. Until 1.1. 2005 special Danish legal provisions require listed companies to be audited by two independent auditors. We have especially focused on the influence of this joint auditor effect on the pricing of audit fees...... 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...

  5. When and how to audit a diabetic foot service.

    Science.gov (United States)

    Leese, Graham P; Stang, Duncan

    2016-01-01

    Quality improvement depends on data collection and audit of clinical services to inform clinical improvements. Various steps in the care of the diabetic foot can be used to audit a service but need defined audit standards. A diabetes foot service should have risk stratification system in place that should compare to the population-based figures of 76% having low-risk feet, 17% moderate risk and 7% being at high risk of ulceration. Resources can then be directed towards those with high-risk feet. Prevalence of foot ulceration needs to be audited. Community-based studies give an audit standard of around 2%, with 2 to 9% having had an ulcer at some stage in the past. Amputation rates should be easier to measure, and the best results are reported to be around 1.5-3 per 1000 people with diabetes. This is a useful benchmark figure, and the rate has been shown to decrease by approximately a third over the last 15 years in some centres. Ulceration rates and ulcer healing rates are the ultimate outcome audit measure as they are always undesirable, whilst occasionally for defined individuals, an amputation can be a good outcome. In addition to clinical outcomes, processes of care can be audited such as provision of clinical services, time from new ulcer to be seen by health care professional, inpatient foot care or use of antibiotics. Measurement of clinical services can be a challenge in the diabetic foot, but it is essential if clinical services and patient outcomes are to be improved.

  6. Regulating non audit services: Towards a principles based approach to regulation

    OpenAIRE

    Ojo, Marianne

    2009-01-01

    Based on the argument that the benefits conferred through the provision of non audit services by audit firms outweigh the attributed costs of safeguarding the auditor's independence, this paper will not only seek to justify this argument, advance proposals which do not favour an outright prohibition of the provision of non audit services, but also consider means through which non audit services could be regulated in order to facilitate competition in the audit market. At the same time it will...

  7. 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.

  8. 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

    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...... 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 greater extent......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...

  9. 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

    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...... 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 greater extent......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...

  10. In–Service Road Safety Audits

    Directory of Open Access Journals (Sweden)

    A. Mendoza–Díaz

    2009-04-01

    Full Text Available A road safety audit is a formal analysis that seeks to guarantee that an existing or future road fulfills optimal safety criteria, conducted by a team of experts who se members are independent of the road project. It can be carried out in one, several or all of the stages of the project (planning, design, construction, before opening the road to traffic, and operation. The development and implementation of a road safety audit process is one of the strategies that have been applied in Mexico in recent years to reduce road accidents and their associated consequences. The objective of this work is to present the procedures that have been developed and applied in Mexico, as well as the benefits and problems that have been encountered. The application of those procedures to a specific case is also shown. Emphasis is made in the audit of high ways in the operation stage, which is the type that greater application and development has had in Mexico.

  11. 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.

  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. Auditing Information System : Delivery Product Service

    Directory of Open Access Journals (Sweden)

    Purwoko Purwoko

    2011-05-01

    Full Text Available Purpose of the research is to ensure the securities of information system asset and to ensure if informa-tion system support the operational and data collected was valid. Research method that used in this research were library studies and field studies. Field studies such an observation, questioner, and inter-view. the expected result are founding the weakness of security management control, operational man-agement control, input control, and output control of risk happened in the company. Conclusion of this research are the system on the company work good and there’s no potential risk happened and make an impact to the delivery process of information system.Index Terms - Auditing Information system, Delivery product process.

  14. 75 FR 57906 - Membership of the Defense Contract Audit Agency Senior Executive Service Performance Review Boards

    Science.gov (United States)

    2010-09-23

    ... appraisals and make recommendations to the Director, DCAA, regarding final performance ratings and... INFORMATION CONTACT: Sandra L. Burrell, Chief, Human Resources Management Division, Defense Contract Audit... of the Secretary Membership of the Defense Contract Audit Agency Senior Executive Service...

  15. 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.

  16. National Audit of Seizure management in Hospitals (NASH): results of the national audit of adult epilepsy in the UK

    OpenAIRE

    2015-01-01

    Objectives About 100 000 people present to hospitals each year in England with an epileptic seizure. How they are managed is unknown; thus, the National Audit of Seizure management in Hospitals (NASH) set out to assess prior care, management of the acute event and follow-up of these patients. This paper describes the data from the second audit conducted in 2013. Setting 154 emergency departments (EDs) across the UK. Participants Data from 4544 attendances (median age of 45 years, 57% men) sho...

  17. The marketing audit: a new perspective on library services and products.

    Science.gov (United States)

    Wakeley, P J; Poole, C; Foster, E C

    1988-10-01

    A marketing audit enables a library to look at audiences, services, and products with a structured approach. The audit can be used to assess operations and to provide a framework for ongoing decision making, evaluation, and long-range planning. An approach to the audit process is presented and its application is demonstrated in a case study featuring the American Hospital Association Resource Center.

  18. Clinical applicability and cost of a 46-gene panel for genomic analysis of solid tumours: Retrospective validation and prospective audit in the UK National Health Service

    Science.gov (United States)

    Kaur, Kulvinder; Camps, Carme; Kaisaki, Pamela; Gupta, Avinash; Talbot, Denis; Middleton, Mark; Henderson, Shirley; Cutts, Anthony; Vavoulis, Dimitrios V.; Housby, Nick; Taylor, Jenny C.; Schuh, Anna

    2017-01-01

    Background Single gene tests to predict whether cancers respond to specific targeted therapies are performed increasingly often. Advances in sequencing technology, collectively referred to as next generation sequencing (NGS), mean the entire cancer genome or parts of it can now be sequenced at speed with increased depth and sensitivity. However, translation of NGS into routine cancer care has been slow. Healthcare stakeholders are unclear about the clinical utility of NGS and are concerned it could be an expensive addition to cancer diagnostics, rather than an affordable alternative to single gene testing. Methods and findings We validated a 46-gene hotspot cancer panel assay allowing multiple gene testing from small diagnostic biopsies. From 1 January 2013 to 31 December 2013, solid tumour samples (including non-small-cell lung carcinoma [NSCLC], colorectal carcinoma, and melanoma) were sequenced in the context of the UK National Health Service from 351 consecutively submitted prospective cases for which treating clinicians thought the patient had potential to benefit from more extensive genetic analysis. Following histological assessment, tumour-rich regions of formalin-fixed paraffin-embedded (FFPE) sections underwent macrodissection, DNA extraction, NGS, and analysis using a pipeline centred on Torrent Suite software. With a median turnaround time of seven working days, an integrated clinical report was produced indicating the variants detected, including those with potential diagnostic, prognostic, therapeutic, or clinical trial entry implications. Accompanying phenotypic data were collected, and a detailed cost analysis of the panel compared with single gene testing was undertaken to assess affordability for routine patient care. Panel sequencing was successful for 97% (342/351) of tumour samples in the prospective cohort and showed 100% concordance with known mutations (detected using cobas assays). At least one mutation was identified in 87% (296/342) of

  19. 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

  20. Non-audit services in Ukraine: the need for regulatory harmonization

    Directory of Open Access Journals (Sweden)

    I.О. Makarenko

    2016-12-01

    Full Text Available Tightening the requirements for the audit profession and improving the quality of non-audit services led to best practice sharing of such services. The article analyzes the key trends in the provision of non-audit services in Ukraine in the context of implementing global experience. The comparative analysis of the requirements for separation of audit and non-audit services is conducted. The need for harmonization to ensure the independence of auditors in Ukraine is grounded. The author gives the particular attention to contemporary approaches to the regulation of such services in the EU and the US. So, the deep analysis of Directive 2014/56/EU «On statutory audits of annual accounts and consolidated accounts», Directive 2014/95/EU «Оn disclosure of non-financial and diversity information» and Sarbanes-Oxley Act is used by authors. In this regard, the gaps in regulatory control of audit and non-audit services in Ukraine are identified and the ways of their solution in the context of the reform of audit and convergence of accounting and auditing standards are underlined.

  1. 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.

  2. 76 FR 59664 - Membership of the Defense Contract Audit Agency Senior Executive Service Performance Review Boards

    Science.gov (United States)

    2011-09-27

    ... Service (SES) performance appraisals and make recommendations to the Director, DCAA, regarding final... this notice. FOR FURTHER INFORMATION CONTACT: Sandra L. Burrell, Chief, Human Resources Management... of the Secretary Membership of the Defense Contract Audit Agency Senior Executive Service...

  3. Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

    Science.gov (United States)

    2014-12-01

    No. DODIG-2015-043 D E C E M B E R 1 , 2 0 1 4 Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization... FINANCE AND ACCOUNTING SERVICE SUBJECT: Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization (Report No...organization, Defense Finance and Accounting Service Office of Internal Review (DFAS IR), in effect for the period ended June 30, 2014. The generally

  4. 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…

  5. British Association of Oral and Maxillofacial Surgeons first national audit in support of revalidation.

    Science.gov (United States)

    Rogers, Simon N; Lowe, Derek

    2011-09-01

    This is the first national audit of Fellows of the British Association of Oral and Maxillofacial Surgeon with the specific purpose of supporting consultant revalidation. The audit was performed online. There were 127 responses from 275 email invitations. The audit reflects the range of activity by consultants with over 90% being involved in dento-alveolar, trauma and oral medicine. 78% of consultants performing head and neck oncology had a database and 75% of cleft lip and palate surgeons. Contributions to audits in the last 3 years were least common in oral medicine (7%), skull base (7%), aesthetic surgery (8%), and paediatric maxillofacial surgery (12%). There were many different audits reflected in consultants responses and there is merit in focusing on specific audits suitable for national comparison and benchmarking.

  6. A UK national audit of hereditary and acquired angioedema.

    Science.gov (United States)

    Jolles, S; Williams, P; Carne, E; Mian, H; Huissoon, A; Wong, G; Hackett, S; Lortan, J; Platts, V; Longhurst, H; Grigoriadou, S; Dempster, J; Deacock, S; Khan, S; Darroch, J; Simon, C; Thomas, M; Pavaladurai, V; Alachkar, H; Herwadkar, A; Abinun, M; Arkwright, P; Tarzi, M; Helbert, M; Bangs, C; Pastacaldi, C; Phillips, C; Bennett, H; El-Shanawany, T

    2014-01-01

    Hereditary angioedema (HAE) and acquired angioedema (AAE) are rare life-threatening conditions caused by deficiency of C1 inhibitor (C1INH). Both are characterized by recurrent unpredictable episodes of mucosal swelling involving three main areas: the skin, gastrointestinal tract and larynx. Swelling in the gastrointestinal tract results in abdominal pain and vomiting, while swelling in the larynx may be fatal. There are limited UK data on these patients to help improve practice and understand more clearly the burden of disease. An audit tool was designed, informed by the published UK consensus document and clinical practice, and sent to clinicians involved in the care of HAE patients through a number of national organizations. Data sets on 376 patients were received from 14 centres in England, Scotland and Wales. There were 55 deaths from HAE in 33 families, emphasizing the potentially lethal nature of this disease. These data also show that there is a significant diagnostic delay of on average 10 years for type I HAE, 18 years for type II HAE and 5 years for AAE. For HAE the average annual frequency of swellings per patient affecting the periphery was eight, abdomen 5 and airway 0·5, with wide individual variation. The impact on quality of life was rated as moderate or severe by 37% of adult patients. The audit has helped to define the burden of disease in the UK and has aided planning new treatments for UK patients.

  7. 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 consistency…

  8. 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.

  9. 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.

  10. Analysis of the results of audits of quality management system-sales service of cars

    Directory of Open Access Journals (Sweden)

    Jaroslav Jambor

    2011-04-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  11. ANALYSIS OF THE RESULTS OF AUDITS OF QUALITY MANAGEMENT SYSTEM-SALES SERVICE OF CARS

    Directory of Open Access Journals (Sweden)

    JAROSLAV JAMBOR

    2010-12-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  12. 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.

  13. 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.

  14. 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.

  15. Stroke units: research and reality. Results from the National Sentinel Audit of Stroke

    OpenAIRE

    2005-01-01

    Objectives: To use data from the 2001–2 National Stroke Audit to describe the organisation of stroke units in England, Wales and Northern Ireland, and to see if key characteristics deemed effective from the research literature were present.

  16. 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.

  17. How we do it: coblation tonsillectomy complication rates from a single ENT department compared with the National Prospective Tonsillectomy Audit.

    Science.gov (United States)

    Clark, M P A; Smithard, A; Jervis, P

    2006-04-01

    Coblation tonsillectomy is a relatively new technique, the results of which need auditing within practising units, to justify its continued usage. * The National Prospective Tonsillectomy Audit provides an excellent source of data for individual units to compare their results to. * This retrospective audit of 391 coblation tonsillectomies shows that our units haemorrhage and return to theatre rates are similar to the National rates for cold steel & ties data. * Resolution of training issues and patient selection may lead to increased use of this technique.

  18. Causes and temporal changes in nationally collected stillbirth audit data in high-resource settings.

    Science.gov (United States)

    Norris, Tom; Manktelow, Bradley N; Smith, Lucy K; Draper, Elizabeth S

    2017-02-14

    Few high-income countries have an active national programme of stillbirth audit. From the three national programmes identified (UK, New Zealand, and the Netherlands) steady declines in annual stillbirth rates have been observed over the audit period between 1993 and 2014. Unexplained stillbirth remains the largest group in the classification of stillbirths, with a decline in intrapartum-related stillbirths, which could represent improvements in intrapartum care. All three national audits of stillbirths suggest that up to half of all reviewed stillbirths have elements of care that failed to follow standards and guidance. Variation in the classification of stillbirth, cause of death and frequency of risk factor groups limit our ability to draw meaningful conclusions as to the true scale of the burden and the changing epidemiology of stillbirths in high-income countries. International standardization of these would facilitate direct comparisons between countries. The observed declines in stillbirth rates over the period of perinatal audit, a possible consequence of recommendations for improved antenatal care, should serve to incentivise other countries to implement similar audit programmes.

  19. Ideology and Audit Culture: Standardized Service Quality Surveys in Academic Libraries

    Science.gov (United States)

    Lilburn, Jeff

    2017-01-01

    This article examines the relationship between the standardized service quality survey LibQUAL+ and the rise of audit culture. Recent scholarship examining assessment and accountability systems and the ideological principles driving their implementation in higher education raises concerns about the impact these systems have on teaching, learning,…

  20. 20 CFR 670.955 - Are center operators and service providers subject to Federal audits?

    Science.gov (United States)

    2010-04-01

    ... ADMINISTRATION, DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Administrative... arranges for the survey, audit, or evaluation of each Job Corps center and service provider at least once every three years, by Federal auditors or independent public accountants. The Secretary may arrange...

  1. Screening for problem drinking in older people referred to a mental health service: a comparison of CAGE and AUDIT.

    Science.gov (United States)

    Philpot, M; Pearson, N; Petratou, V; Dayanandan, R; Silverman, M; Marshall, J

    2003-05-01

    The aim of the study was to evaluate the validity of the Alcohol Use Disorders Identification Test (AUDIT), the five-item version (AUDIT-5) and the CAGE as screening tests for problem drinking in mentally ill older people. The study was of prospective cross-sectional design with questionnaire survey and interview and included all consecutive referrals to an old age psychiatry service fulfilling inclusion criteria. Sensitivity, specificity and positive predictive values and areas under the receiver operating characteristic curves (AUROC) for the AUDIT, AUDIT-5, and CAGE were the primary outcome measures. Using clinical criteria as the gold standard, the AUDIT, AUDIT-5 and CAGE had AUROCs of 0.961, 0.964, and 0.780 respectively. The AUDIT-5 performed best of the three scales with a sensitivity of 75.0%, specificity of 97.2% and positive predictive value of 83.3% when using a 4/5 cut-point. The AUDIT-5 performed as well as the AUDIT and better than the CAGE in identifying problem drinking in this sample. The AUDIT-5 may be a useful addition to the specialist mental health assessment of older people.

  2. Preparing for IRS Audits of Colleges and Universities. Internal Revenue Service. NACUBO Special Report 75-5.

    Science.gov (United States)

    Myers, John Holt

    More college and universities are being subject to audit by the Internal Revenue Service (IRS). When an institution is selected for audit, it will be notified, probably in writing, and contacted by a representative of the IRS, who will make arrangements for a preliminary visit to discuss the procedures to be followed. Prior to the first meeting…

  3. Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture

    NARCIS (Netherlands)

    Zengin Karaibrahimoglu, Yasemin; Guneri Cangarli, Burcu

    2016-01-01

    This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived stre

  4. 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.

  5. An audit of smoking prevalence and awareness of HSE smoking cessation services among HSE staff.

    Science.gov (United States)

    OhAiseadha, C; Killeen, M; Howell, F; Saunders, J

    2014-04-01

    This audit estimated smoking prevalence and awareness of quit services among Health Service Executive (HSE) staff. A questionnaire posted to a random sample of 1,064 staff received a 71% response rate. Staff smoking prevalence was 15.0% overall, and 4.4% among Medical/Dental staff. Front-line-healthcare staff were less likely to smoke than other staff categories (adjusted OR 0.38, p HSE quit services. Targeted interventions are required to help staff to quit smoking and to boost awareness of quit services.

  6. Short Report. Audit of Conscious Sedation Provision in a Salaried Dental Service.

    Science.gov (United States)

    Jones, Stephen G

    2016-01-01

    Clinical audit is a tool that may be used to improve the quality of care and outcomes for patients in a health care setting as well as a mechanism for clinicians to reflect on their performance. The audit described in this short report involved the collection and analysis of data related to the administration of 1,756 conscious sedations, categorised as standard techniques, by clinicians employed by an NHS Trust-based dental service during the year 2014. Data collected included gender, age and medical status of subject, the type of care delivered, the dose of drug administered and the quality of the achieved sedation and any sedation-related complications. This was the first time that a service-wide clinical audit had been undertaken with the objective of determining the safety and effectiveness of this aspect of care provision. Evaluation of the analysed data supported the perceived view that such care was being delivered satisfactorily. This on-going audit will collect data during year 2016 on the abandonment of clinical sessions, in which successful sedation had been achieved, due to the failure to obtain adequate local anaesthesia.

  7. Does cardiac rehabilitation meet minimum standards: an observational study using UK national audit?

    Science.gov (United States)

    Doherty, Patrick; Salman, Ahmad; Furze, Gill; Dalal, Hasnain M; Harrison, Alexander

    2017-01-01

    Objective To assess the extent by which programmes meet national minimum standards for the delivery of cardiac rehabilitation (CR) as part of the National Certification Programme for Cardiovascular Rehabilitation (NCP_CR). Methods The analysis used UK National Audit of Cardiac Rehabilitation (NACR) data extracted and validated for the period 2013–2014 set against six NCP_CR measures deemed as important for the delivery of high-quality CR programmes. Each programme that achieved a single minimum standard was given a score of 1. The range of the scoring for meeting the minimum standards is between 1 and 6. The performance of CR programmes was categorised into three groups: high (score of 5–6), middle (scores of 3–4) and low (scores of 1–2). If a programme did not meet any of the six criteria, they were considered to have failed. Results Data from 170 CR programmes revealed statistically significant differences among UK CR programmes. The principal findings were that, based on NCP_CR criteria, 30.6% were assessed as high performance with 45.9% as mid-level performance programmes, 18.2% were in the lower-level and 5.3% failed to meet any of the minimum criteria. Conclusions This study shows that high levels of performance is achievable in the era of modern cardiology and that many CR programmes are close to meeting high performance standards. However, substantial variation, below the recommended minimum standards, exists throughout the UK. National certification should be seen as a positive step to ensure that patients, irrespective of where they live, are accessing quality services. PMID:28123763

  8. Deputy Inspector General for audit services. FY 1998 annual performance plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-09-30

    This plan outlines the audie strategies that the Deputy Inspector General for Audit Services intends to implement and execute in Fiscal Year (FY) 1998. The plan also includes the details of efforts to improve customer service and to implement the Inspector General`s streamlining initiatives. The FY 1997/1998 Strategic Plan emphasizes six key issue areas: Financial Management, Contract Administration, Program Management, Environmental Quality, Infrastructure and Administrative Safeguards. These issue areas were chosen to ensure that the Inspector General`s audit, inspection, and investigative functions are focused to assist the Department to reach its goals, pursue its strategies, and monitor its success indicators. This plan also establishes goals, objectives, and performance measures, which are discussed in detail in Appendix I.

  9. The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services.

    OpenAIRE

    Sullivan, Mary W

    2002-01-01

    The research assesses whether the two Big Eight mergers of 1989 were anticompetitive or efficiency enhancing. The study determines how a merger would affect the merged firm's probability of winning an auction to supply audit services under four different merger theories. A data set of 1,978 firms over a 12-year period is constructed to test these theories. The main conclusion of the analysis is that the Big Eight mergers of 1989 resulted in cost reductions that benefited relatively large audi...

  10. A national audit to monitor and promote the uptake of clinical guidelines on the management of diabetes in pregnancy.

    Science.gov (United States)

    Penney, G C; Pearson, D

    2000-01-01

    Seeks to assess maternity care for women with Type 1 diabetes in relation to recommendations in a national clinical guideline using a criterion-based clinical audit. The audit covered all 22 consultant-led maternity units in Scotland, focusing on 268 completed pregnancies in women with Type 1 diabetes. Results are presented and discussed. Concludes that a national audit to monitor the impact of clinical guidelines proved feasible. Antenatal care is organised in line with guideline recommendations but there is lower provision of formal prepregnancy care. Pregnancy planning and periconceptual care fall short of recommendations but care during pregnancy is meticulous. Adverse pregnancy outcomes remain commoner than in non-diabetic pregnancies.

  11. 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...

  12. US Forest Service National Wilderness Areas

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting parcels of Forest Service land congressionally designated as wilderness such as National Wilderness Areas. This map service...

  13. 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.

  14. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

    Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.

  15. 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

  16. 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...

  17. Out of hours work in primary care: audit of an urban co-operative deputising service.

    Science.gov (United States)

    Soler, M; Dowers, A; Jones, R B

    1991-01-01

    The White Paper and discussions about the GP contract have reinforced an interest in the audit of the demand for and the quality of out-of-hours cover. We audited deputising service records for the North East Deputising Service in Glasgow over one year. Six thousand eight hundred and thirty-four calls were received from a catchment population of 37,300. A sample of 468 (7%) calls was used to estimate the appropriateness of calls. A classification, based on diagnosis, classified calls as emergency, 'reasonable' or 'unnecessary'. One hundred and eighty-three out-of-hours calls were made per 1,000 patients per year, with 40 of these being at night. Twenty-three per cent of calls were considered unnecessary, 65% reasonable and 12% genuine emergencies. People living in areas of deprivation were more likely to call and more likely to make an inappropriate call. Only 1% of calls ended with telephone advice. Five per cent had to wait more than two hours after calling. The rate of calls in this study was high compared to other studies and the use of telephone advice low. Attempts should be made to make more use of telephone advice and to educate patients to make more appropriate use of services. However, the high demand from areas of deprivation should be borne in mind when calculating GP budgets.

  18. 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

  19. Advancing beyond regularity: Developments in value for money methods at the national audit office 1984-1999

    OpenAIRE

    2000-01-01

    This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. This thesis examines the development of value for money (VFM) audit methods used by the National Audit Office (NAO) and considers what factors have influenced the identified changes. It also considers how developments compare with those elsewhere in Europe. The thesis is based on examination of more than 300 NAO reports, interviews with senior staff, focus groups, a thorough review of relev...

  20. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.83 Officers—general superintendence;...

  1. 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 a...

  2. 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.

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

    DEFF Research Database (Denmark)

    Holm, Claus; Warming-Rasmussen, Bent

    2004-01-01

    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 statements...... 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...

  4. 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.

  5. Use of social audits to examine unofficial payments in government health services: experience in South Asia, Africa, and Europe

    Directory of Open Access Journals (Sweden)

    Paredes-Solís Sergio

    2011-12-01

    Full Text Available Abstract Background Unofficial payments in health services around the world are widespread and as varied as the health systems in which they occur. We reviewed the main lessons from social audits of petty corruption in health services in South Asia (Bangladesh, Pakistan, Africa (Uganda and South Africa and Europe (Baltic States. Methods The social audits varied in purpose and scope. All covered representative sample communities and involved household interviews, focus group discussions, institutional reviews of health facilities, interviews with service providers and discussions with health authorities. Most audits questioned households about views on health services, perceived corruption in the services, and use of government and other health services. Questions to service users asked about making official and unofficial payments, amounts paid, service delivery indicators, and satisfaction with the service. Results Contextual differences between the countries affected the forms of petty corruption and factors related to it. Most households in all countries held negative views about government health services and many perceived these services as corrupt. There was little evidence that better off service users were more likely to make an unofficial payment, or that making such a payment was associated with better or quicker service; those who paid unofficially to health care workers were not more satisfied with the service. In South Asia, where we conducted repeated social audits, only a minority of households chose to use government health services and their use declined over time in favour of other providers. Focus groups indicated that reasons for avoiding government health services included the need to pay for supposedly free services and the non-availability of medicines in facilities, often perceived as due to diversion of the supplied medicines. Conclusions Unofficial expenses for medical care represent a disproportionate cost for

  6. Using a Service Audit Project for Improving Student Learning in a Service-Marketing Course

    Science.gov (United States)

    Gonzalez-Padron, Tracy; Ferguson, Jeffery M.

    2015-01-01

    Service-marketing education provides students customer service skills sought by employers who recognize the relationship between service and profit. Students in service marketing benefit from active-learning activities with actual organizations to apply customer service frameworks taught in the course. The purpose of this paper is to describe an…

  7. 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.

  8. 76 FR 43988 - National Technical Information Service Advisory Board

    Science.gov (United States)

    2011-07-22

    ... National Technical Information Service National Technical Information Service Advisory Board AGENCY: National Technical Information Service, Commerce. ACTION: Notice of open meeting. SUMMARY: This notice announces the next meeting of the National Technical Information Service Advisory Board (the Advisory...

  9. 78 FR 61337 - National Technical Information Service Advisory Board

    Science.gov (United States)

    2013-10-03

    ... National Technical Information Service National Technical Information Service Advisory Board AGENCY: National Technical Information Service, Commerce. ACTION: Notice of open meeting SUMMARY: This notice announces the next meeting of the National Technical Information Service Advisory Board (the Advisory...

  10. 78 FR 16255 - National Technical Information Service Advisory Board

    Science.gov (United States)

    2013-03-14

    ... National Technical Information Service National Technical Information Service Advisory Board AGENCY: National Technical Information Service, Commerce. ACTION: Notice of Open Meeting. SUMMARY: This notice announces the next meeting of the National Technical Information Service Advisory Board (the Advisory...

  11. 77 FR 57559 - National Technical Information Service Advisory Board

    Science.gov (United States)

    2012-09-18

    ... National Technical Information Service National Technical Information Service Advisory Board AGENCY: National Technical Information Service, Commerce. ACTION: Notice of open meeting. SUMMARY: This notice announces the next meeting of the National Technical Information Service Advisory Board (the Advisory...

  12. 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。

  13. US Forest Service National Grassland Units

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting National Grassland units designated by the Secretary of Agriculture and permanently held by the Department of Agriculture under...

  14. 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).

  15. The Implementation of the National Economic Security Audit Path%国家经济安全审计实施路径研究

    Institute of Scientific and Technical Information of China (English)

    曹越; 吕亦梅; 伍中信

    2015-01-01

    国家经济安全审计是指审计机关依赖有效的审计制度对被审单位财政、财务收支和经济活动的真实性、合法性和效益性进行审计的基础上,针对经济安全的关键领域,识别、评估、预警和报告危害经济安全的风险,确保财产权益安全完整的一种审计模式。该模式奠定了审计监督在国家经济安全体系中的基础性地位。创新审计模式及审计策略、变革国家审计体制、构建以审计监督为基础的新型国家经济安全体系是国家经济安全审计的三大实施路径。%National economic security audit is that audit institutions audit the fiscal and finan-cial revenues and expenditures of the audited units and the authenticity,legitimacy and efficiency of economic activity.It is an audit model that gives recognition,assessment,early warning and reporting the risk endangering the safety of economic basis.This auditing approach affirms the au-dit supervision a foundational position in the national economic security system.This article will explore the implementation of national economic security audit path from these three aspects:in-novation for the audit mode and audit strategy,reform of the national audit system and construct the new national economic security system based on audit supervision.

  16. What if the audit commission visited you?

    Science.gov (United States)

    Searle, E S

    2000-07-01

    Readers will be familiar with high profile media items, like the Audit Commission investigating national public institutions, and publicising rigorous critiques of their 'value for money'. Family planning (FP) services may be interested to learn that the Audit Commission also perform 'district audits' (nothing to do with 'clinical audit') and that these can analyse broader concerns to do with quality of patient care and acceptability of services, not just efficiency. 'Out of the blue' our service was the focus of such a district audit conducted over just 3 weeks. We were asked what areas, apart from 'value for money', we would like investigated. We were keen to measure if our efforts of collaboration with Primary Care and other agencies had been effective. We learned that there is a national system (DATIS) to compare each FP service's expenditure per thousand patients. We also learned that being the subject of such an investigation need not be a threatening experience, and can be an opportunity to review quality of care and demonstrate our cost effectiveness. This account is the report of the district audit team of our service and our attempts at collaboration.

  17. 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.

  18. 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...

  19. Hazardous Waste Management - University of California style, part II: Lawrence Livermore National Laboratory's joint venture TSDF Audit Program

    Energy Technology Data Exchange (ETDEWEB)

    Pearson, H E

    1998-07-22

    Lawrence Livermore National Laboratory's (LLNL's) management assigned the responsibility of conducting TSDF audits to the Waste Certification Office in August of 1994. Prior to this date, there was no mandate for LLNL to audit waste facilities, nor was there a structured program in place for conducting the audits Program development took approximately 10 months. This included writing a TSDF Audit Procedure, writing a Quality Assurance (QA) Plan, developing the required audit check lists, and using the documentation on a trial basis. A typical TSDF audit lasted one full day using three hazardous waste specialists The QA Plan is based on the quality assurance and management system requirements of DOE Order 5700.6C (Quality Assurance) and ASME NQA-1 (Quality Assurance Program Requirements for Nuclear Facilities).

  20. Audit of the radioactive liquid waste treatment facility operations at the Los Alamos National Laboratory

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-11-19

    Los Alamos National Laboratory (Los Alamos) generates radioactive and liquid wastes that must be treated before being discharged to the environment. Presently, the liquid wastes are treated in the Radioactive Liquid Waste Treatment Facility (Treatment Facility), which is over 30 years old and in need of repair or replacement. However, there are various ways to satisfy the treatment need. The objective of the audit was to determine whether Los Alamos cost effectively managed its Treatment Facility operations. The audit determined that Los Alamos` treatment costs were significantly higher when compared to similar costs incurred by the private sector. This situation occurred because Los Alamos did not perform a complete analysis of privatization or prepare a {open_quotes}make-or-buy{close_quotes} plan for its treatment operations, although a {open_quotes}make-or-buy{close_quotes} plan requirement was incorporated into the contract in 1996. As a result, Los Alamos may be spending $2.15 million more than necessary each year and could needlessly spend $10.75 million over the next five years to treat its radioactive liquid waste. In addition, Los Alamos has proposed to spend $13 million for a new treatment facility that may not be needed if privatization proves to be a cost effective alternative. We recommended that the Manager, Albuquerque Operations Office (Albuquerque), (1) require Los Alamos to prepare a {open_quotes}make-or-buy{close_quotes} plan for its radioactive liquid waste treatment operations, (2) review the plan for approval, and (3) direct Los Alamos to select the most cost effective method of operations while also considering other factors such as mission support, reliability, and long-term program needs. Albuquerque concurred with the recommendations.

  1. 浅析“服务主导型”内部审计%An Analysis of "Service-dominated" Internal Audit

    Institute of Scientific and Technical Information of China (English)

    魏素媛

    2011-01-01

    To deepen the understanding of "service-dominated" internal audit, this paper not only analyzes "service-dominated" internal audit's inevitability of development from the aspects of development tendency of internal audit at home and abroad, essence of internal audit and changes of audit areas, but also analyzes "service-dominated" internal audit's implementing measures from the idea of internal audit and the perception of auditors by comparing "service-dominated" internal audit with"supervision-dominated" internal audit.%为了加深对“服务主导型”内部审计的认识,主要通过与“监督主导型”内部审计对照,从内部审计国内外发展趋势、内部审计本质及审计领域变化,分析“服务主导型”内部审计的发展必然性;从内部审计理念、审计人员观念等方面,分析“服务主导型”内部审计的实施措施。

  2. 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...

  3. 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.

  4. 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.

  5. The Danish National Health Service Register

    DEFF Research Database (Denmark)

    Andersen, John Sahl; Olivarius, Niels de Fine; Krasnik, Allan

    2011-01-01

    Abstract Introduction: To describe the Danish National Health Service Register in relation to research. Content: The register contains data collected for administrative and scientific purposes from health contractors in primary health care. It includes information about citizens, providers...

  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.

  7. National Atlas of Ecosystem Services

    Science.gov (United States)

    The nation’s ecosystems provide a vast array of services to humans from clean and abundant water to recreational opportunities. The benefits of nature or “ecosystem services” are often taken for granted and not considered in environmental decision-making. In some cases, decis...

  8. 金融审计的视角下国家审计的协同发展研究%Research on the Synergy Development of National Audit from the Perspective of Financial Audit

    Institute of Scientific and Technical Information of China (English)

    刘铮

    2015-01-01

    From the development of the synergy audit of financial system audit ,w hich is a part of national audit ,the synergy of the initial stage is mainly in vertical direction ,embodied in the unified command and linkage between audit team of head office and branch office . Recently , the audit synergy is a route of vertical and horizontal integration .In vertical direction ,there is synergy between institutional and business audit ,between business and policy audit ,between substantive and virtual audit .In horizontal direction ,there is synergy with other professional audits based on financial area . The national audit should take the way of networks synergy ,not only the synergy between profession‐al audits ,but also include the synergy of development strategy ,audit planning ,project management , information technology ,and specialist research ,then the synergy with external mechanism and the SAIs .%从作为国家审计组成部分的金融审计协同审计的发展历程看,发展初期的协同主要是纵向协同,体现在对行业性审计项目的统一指挥和上下联动方面。近年来的协同则是一条纵横结合的十字形发展路径,纵向有金融审计内部机构审计与业务审计的协同,业务审计与政策审计的协同,以及实体审计与虚拟审计的协同;横向是以金融领域为立足点的与其他专业审计的协同。在协同的趋势下,国家审计的协同应采取网络化的发展对策,不仅仅是业务部门之间的协同,而是包括发展战略、审计计划、项目组织、审计与大数据技术、审计与专业研究的整体协同。

  9. National Satellite Disaster Reduction Application Service

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ The groundbreaking ceremony for National Satellite Disaster Reduction Application Service was held on January 22,2008 in Beijing.The establishment of the center will further improve the disaster monitoring system using remote sensing technology and provides a platform for the application of remote sensing technology and satellite constellation in China's disaster reduction and relief services.

  10. 77 FR 11557 - National Advisory Council on the National Health Service Corps; Request for Nominations

    Science.gov (United States)

    2012-02-27

    ... HUMAN SERVICES Health Resources and Services Administration National Advisory Council on the National Health Service Corps; Request for Nominations AGENCY: Health Resources and Services Administration... Administration (HRSA) is requesting nominations to fill five vacancies on the National Advisory Council (NAC)...

  11. 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

    2016-06-10

    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.

  12. 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...... impair auditor independence disregarding their size. Furthermore, it was found that a higher self-review threat increases the negative impact on independence perceptions. an advocacy threat, however, seens to be irrelevant. Manipulation checks disclose that the manipulation of the familiarity chedk...

  13. Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2012-12-01

    means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

  14. 78 FR 9705 - National Advisory Council on the National Health Service Corps; Request for Nominations

    Science.gov (United States)

    2013-02-11

    ... HUMAN SERVICES Health Resources and Services Administration National Advisory Council on the National Health Service Corps; Request for Nominations AGENCY: Health Resources and Services Administration, HHS. ACTION: Notice. SUMMARY: The Health Resources and Services Administration (HRSA) is...

  15. Developing a framework for audit quality management in audit firms

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

    Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided

  16. 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

  17. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping..., state or federal agency with jurisdiction over the entity. (c) Audits. Schools, libraries, and...

  18. 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.

  19. Pattern and Distribution of Colorectal Cancer in Tanzania: A Retrospective Chart Audit at Two National Hospitals

    Directory of Open Access Journals (Sweden)

    Leonard K. Katalambula

    2016-01-01

    Full Text Available Background. Colorectal cancer (CRC is a growing public health concern with increasing rates in countries with previously known low incidence. This study determined pattern and distribution of CRC in Tanzania and identified hot spots in case distribution. Methods. A retrospective chart audit reviewed hospital registers and patient files from two national institutions. Descriptive statistics, Chi square (χ2 tests, and regression analyses were employed and augmented by data visualization to display risk variable differences. Results. CRC cases increased sixfold in the last decade in Tanzania. There was a 1.5% decrease in incidences levels of rectal cancer and 2% increase for colon cancer every year from 2005 to 2015. Nearly half of patients listed Dar es Salaam as their primary residence. CRC was equally distributed between males (50.06% and females (49.94%, although gender likelihood of diagnosis type (i.e., rectal or colon was significantly different (P=0.027. More than 60% of patients were between 40 and 69 years. Conclusions. Age (P=0.0183 and time (P=0.004 but not gender (P=0.0864 were significantly associated with rectal cancer in a retrospective study in Tanzania. Gender (P=0.0405, age (P=0.0015, and time (P=0.0075 were all significantly associated with colon cancer in this study. This retrospective study found that colon cancer is more prevalent among males at a relatively younger age than rectal cancer. Further, our study showed that although more patients were diagnosed with rectal cancer, the trend has shown that colon cancer is increasing at a faster rate.

  20. The Realization Path of Foundation and Guarantee of State Audit in State Governance:Case Study Based on the First National Lottery Fund Audit%国家审计在国家治理中发挥基石和保障作用的实现路径--以首次全国性彩票资金审计为例

    Institute of Scientific and Technical Information of China (English)

    李晗; 张立民; 聂新军

    2016-01-01

    Taking the first national lottery fund audit in China as an example, this paper conducts a case study on the founda-tion and guarantee of national audit in national governance from such four aspects as audit objectives, audit implementation, audit announcement and rectification accountability. In order to make the lottery fund audit serve the state governance under the new norm more effectively, we recommend to incorporate lottery fund audit into the regular audit, coordinate the central and local audit resources, incorporate social organizations into the audit scope, sound lottery fund performance audit.%以我国首次全国性彩票资金审计为例,从审计目标、审计实施、审计公告、整改问责四个环节对国家审计在国家治理中发挥基石和保障作用的实现路径进行案例研究。为使彩票资金审计更好地服务新常态下的国家治理,提出将彩票资金审计纳入常规审计、协调中央及地方审计资源、将社会组织纳入彩票资金审计范畴、健全彩票资金绩效审计等建议。

  1. 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...

  2. 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,...

  3. 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.

  4. Summary Report - Inspections of DoD Facilities and Military Housing and Audits of Base Operations and Support Services Contracts

    Science.gov (United States)

    2016-10-14

    integrity , and efficiency; advises the Secretary of Defense and Congress; and informs the public. Vision Our vision is to be a model oversight organization...Report – Inspections of DoD Facilities and Military Housing and Audits of Base Operations and Support Services Contracts O C T O B E R 1 4 , 2 0... information about whistleblower protection, please see the inside back cover. DODIG-2017-004 (Project No. D2016-D000PT-0030.000) │ i Results in Brief

  5. 智能审核与医疗服务治理%Intelligent Auditing and Managing in Medical Service

    Institute of Scientific and Technical Information of China (English)

    杨燕绥

    2015-01-01

    In a long term, due to the problem of information asymmetry, medical insurance supervisors are impossible to dialogue with doctors, and they can only control medical cost by exported data. Intelligent Auditing System is of great value in leading medical insurance supervision to the process of doctor's service, and to the data of patients’ records, and in obtaining a huge number of health service data. The leading function of health insurance based on Intelligent Auditing System in the establishment of managing mechanism in medical service is explored.%长期以来,由于信息不对称,医疗保险监督机构只能站在医院门外凭借导出的数据进行控费,无法与医生对话。智能审核系统打开局面,引领医保监督视角走进医生工作站和患者病例并获取大数据。本文基于智能审核系统探索医疗保险在建立医疗服务治理机制过程中的引擎功能。

  6. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

    Staff at the Oak Ridge Associated Universities (ORAU) conducted energy audits at 48 hospitals in four states (New York, Pennsylvania, Virginia, Tennessee) between 1978 and 1980. Staff at the Oak Ridge National Laboratory (ORNL) and ORAU developed and organized a computerized data base containing information from these audits. This paper describes the ORAU audit process; summarizes the data collected from these audits on hospital characteristics annual energy use, and the audit recommendations; and analyzes the audit data in terms of cost effectiveness, type of recommendations, and the relationship between potential energy saving and characteristics of the individual hospital.

  7. 国家治理视角下对国家审计的再认识%Further Understanding of National Audit from the Perspective of National Governance

    Institute of Scientific and Technical Information of China (English)

    刘西友

    2015-01-01

    随着审计实践的创新发展和国家治理对审计的需求不断上升,学术界对审计本质的认识不断深化,审计实践的外延也在不断拓展.全面准确认识国家审计在国家治理领域的基石和保障作用,需要重新诠释国家审计的定义.文章提出,国家审计是指由依法设立的专门机构对公共责任履行情况进行的独立监督活动,其中,公共责任是指,有关部门、单位和个人管理、分配、使用公共资金、国有资产、国有资源,以及行使公共权力而产生的责任.在协调推进"四个全面"战略布局的历史新时期,国家审计积极发挥预防、揭示和抵御作用,通过对有关部门履职尽责情况的审计,强化了在国家治理体系中的"免疫系统"功能.%With thirty years of innovation and development of the national auditing, auditing has undergone great changes in its connotation and extension. To understand the foundational and safeguarding functions in national governance, national auditing should be redefined. This paper held that the national auditing is specialized in performing independent oversights of public accountability. Public accountability refers to the one resulting from relevant departments, units and individuals when they manage (or distribute and use) public funds, state-owned assets, state-owned resources and form other exercises of public authority. In the new historical stage, the national auditing should supervise the government to promote the implementation of good governance by playing its role of the immune system.

  8. 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.

  9. US Forest Service National Wilderness Areas 2 - Green Polygon Fill

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting parcels of Forest Service land congressionally designated as wilderness such as National Wilderness Areas. This map service...

  10. The National Governance Mechanism and the Three Directions of National Audit%国家治理机制与国家审计的三大方向

    Institute of Scientific and Technical Information of China (English)

    李坤

    2012-01-01

    委托代理机制下的现代国家治理结构,由于自身存在的信息不对称、目标不一致和利益冲突等内在缺陷,会导致财政预算的滥用、政府(官员)权力的自我膨胀和国家治理绩效的缺失,需要国家治理机制必须内生出一个揭露、控制、监督体系,来防止财政预算的滥用、制约政府(官员)权力的膨胀、促进国家治理的绩效,这就成为国家审计作为国家治理结构内生机制的理论基础和现实需要。为了充分发挥国家审计在国家治理机制中对各种权力的揭露、监督和控制作用,更好地服务于国家的良治、善治,国家审计必须通过对国家财政预算执行情况的监督、政府(官员)权力的制约以及政府治理绩效的促进,来完成自身的使命,由此衍生出了现代国家审计的三大方向:针对政府预算权的“预算执行审计”、针对国家行政权的“管理绩效审计”以及针对国家权力人格化身的政府官员的“经济责任审计”。%Modern national governance structure under the principal agent mechanism, would cause the abuse of fiscal budget, the self-expansion of government (officials) power and the loss of national governance performance, due to the inherent defects such as asymmetric information, different objectives and conflict of interest. To prevent the abuse of financial budget, restrict the swelling of the government power, promote national governance performance, it just need an exposing, controlling, and supervising system, which is born inside the national governance mechanism. It became the theorieal foundation and reality need that the national audit is an endogenous mechanism of national governance structure. In order to give full function of exposing, supervising and controlling various power in the national governance mechanism, and serve the good-governance better, national audit must complete its own mission through the

  11. Study on the Path of National Audit Promoting Culture Construction%国家审计服务文化建设路径研究

    Institute of Scientific and Technical Information of China (English)

    陈献东

    2012-01-01

    Culture construction is an important goal and task in current national governance. Only by putting an effect on the culture construction can national audit play the function of immune system and promote the national governance in culture area. The path for national audit to promote culture construction is to make right audit objects, choose proper audit projects and arrange relevant audit contents. In addition, constructing and spreading audit culture are also the important measures to improve the culture construction of the whole society. The innovation of this paper lies in putting forward many practical measures for national audit to promote culture construction.%文化建设是当前国家治理的重要目标和重大任务,国家审计只有在文化建设中有所作为,才能发挥“免疫系统”功能,推动文化建设领域的国家治理完善。国家审计服务文化建设,主要是通过正确确定审计目标、合理选择审计对象和科学安排审计内容等职能作用的发挥来服务文化建设。此外,建设和传播审计文化也是审计机关立足自身实际服务文化建设的重要一环。本文的创新之处在于,围绕如何推动文化建设领域的国家治理完善提出了具有较强操作性的审计应对措施。

  12. 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

  13. Terminology Management at the National Language Service

    OpenAIRE

    Mariëtta Alberts

    2011-01-01

    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 te...

  14. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    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

  15. 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。

  16. 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.

  17. Le comportement des audités: quel effet sur la qualité de service rendu par les cabinets d’audit au Cameroun ?

    Directory of Open Access Journals (Sweden)

    Léopold Djoutsa Wamba

    2014-09-01

    Full Text Available La présente étude a pour ambition de vérifier s’il existe un lien empirique entre le comportement des audités et la qualité de l’audit au Cameroun. Nous avons à cet effet appréhendé la qualité de l’audit via les qualités de l’auditeur (sa compétence et son indépendance. En s’appuyant sur les analyses de classification et économétriques par la méthode de régression logistique sur des données recueillies par questionnaire auprès de 40 cabinets d’audits présents au Cameroun, les résultats montrent d’une part que la qualité de l’audit est plutôt altérée dans notre contexte. D’autre part, cette étude relève que la probabilité d’avoir un audit de qualité est d’autant plus grande lorsque les honoraires sont négociés à la hausse permanemment et, d’autant plus faible, si l’audité est absent lors du déroulement de la mission, ou s’il accuse des retards dans le paiement des honoraires ou encore, lorsqu’il n’a pas fourni à temps tous les documents nécessaires pour mener à bien la mission.

  18. Non-invasive ventilation (NIV) in the clinical management of acute COPD in 233 UK hospitals: results from the RCP/BTS 2003 National COPD Audit.

    Science.gov (United States)

    Kaul, Sundeep; Pearson, Michael; Coutts, Ian; Lowe, Derek; Roberts, Michael

    2009-06-01

    Non-invasive ventilation (NIV) is a clinically proven, cost-effective intervention for acidotic exacerbations of COPD that is recommended by UK national guidelines. This study examines the extent to which these recommendations are being followed in the UK. Between August and October 2003 a national audit of COPD exacerbations was conducted by the Royal College of Physicians and the British Thoracic Society. 233 (94%) UK hospitals submitted data for 7,529 prospectively recruited acute COPD admissions, documenting process of care and outcomes from a retrospective case note audit. They also completed a resources and organisation of care proforma. Nineteen hospitals (8%) reported they did not offer NIV. There was no access to NIV in 92 (39%) intensive care units in 88 (36%), high-dependency units or on general wards of 85 (34%) hospitals. In 74 (30%) NIV was available on all 3 sites. A low pH (<7.35) was noted at some time during admission for 26% (1714/6544) of patients and NIV was administered to 31%. Patients receiving NIV were more often admitted under a respiratory physician, or seen at some stage by a respiratory specialist and had more severe disease (higher PaCO2 (median 9.8 v 7.8 kPa), lower oxygen tension (median 8.8 v 9.8 kPa), higher incidence of peripheral oedema (48% v 39%), of pneumonia (27% v 16%), higher in-hospital mortality (26% v 14%) and at 90 days (37% v 24%) and longer hospital stays (median 9 v 7 days) than those not receiving NIV. Hospitals with least usage of NIV had similar mortality rates to those using NIV more often. A comprehensive NIV service is not available in many hospitals admitting patients with acute respiratory failure secondary to COPD. Access to acute NIV is inadequate and does not conform with NICE and BTS guidelines. These observational audit data do not demonstrate benefits of NIV on survival when compared to conventional management, contrary to results from randomised trials. Reasons for this are unclear but unmeasured

  19. 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...

  20. 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.

  1. 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...

  2. 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....

  3. 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...

  4. 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.

  5. The Effect of an Energy Audit Service Learning Project on Student Perceptions of STEM Related Disciplines, Personal Behaviors/Actions towards the Environment, and Stewardship Skills

    Science.gov (United States)

    Gullo, Michael

    The purpose of this study was to investigate whether or not service learning could be considered an alternative teaching method in an environmental science classroom. In particular, the results of this research show whether an energy audit service learning project influenced student environmental awareness (knowledge of environmental issues, problems, and solutions), student personal actions/behaviors towards the environment, student perceptions and attitudes of science related careers, and community partnerships. Haines (2010) defines service learning as “a teaching and learning strategy that integrates meaningful community service with instruction and reflection to enrich the learning experience, teach civic responsibility, and strengthen communities” (p. 16). Moreover, service learning opportunities can encourage students to step out of their comfort zone and learn from hands-on experiences and apply knowledge obtained from lectures and classroom activities to real life situations. To add to the growing body of literature, the results of this study concluded that an energy audit service learning project did not have a measureable effect on student perceptions and attitudes of science related careers as compared to a more traditional teaching approach. However, the data from this study did indicate that an energy audit service learning project increased students personal actions/behaviors towards the environment more than a direct teaching approach.

  6. The Orientation of the National Audit Function and its Realization Path Based on National Governance%基于国家治理的国家审计职能定位及实现路径

    Institute of Scientific and Technical Information of China (English)

    刘博; 金静; 孙国萍

    2014-01-01

    The audit is essentially performance of supervising and restricting powers by powers in accord -ance with the law , the national audit is an important tool for national governance , and it has important significance to maintain a healthy economic and social development .With the development and transfor-mation of the concept of national governance , the function of the national audit is gradually changing and adjusting .Based on the relationship between national governance and national audit as the breakthrough point , the paper analyzes the function orientation of the national audit in national governance , and puts forward the realization path of national audit function .%审计从本质上讲是国家依法用权力监督制约权力的行为,国家审计是国家治理的重要工具,对于维护经济社会健康发展有着重要意义。随着国家治理理念的发展和转变,国家审计的职能正逐渐发生转变和调整。文章以国家治理与国家审计的关系为切入点,分析了国家审计在国家治理中发挥的职能和作用,并提出了国家审计发挥职能作用的实现路径。

  7. 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...

  8. 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...

  9. QUALITY AUDIT AS A SERVICE IN THE INSPECTORATE OF EDUCATION OF NAVARRA

    Directory of Open Access Journals (Sweden)

    Joseba Ozkoidi Pérez

    2014-12-01

    Full Text Available Public policies in many countries drive towards improving both school performance and autonomy, besides accountability. Among the main issues insisted upon are school management and functioning, which are linked to educational leadership. To attain this purpose, many schools implement certified management systems leading in turn to external recognition. In Navarra, after experiencing with the ISO 9001 and EFQM models, the Department of Education resolved to create its own quality management system, the SGCC 2013, whose certification corresponds to the Inspectorate of Education. This constitutes an act of great significance, given its influence on the processes of teaching and learning. All inspectors participate in the auditing processes aimed at adding value to the school's dynamic of continuous improvement. Inspectors also collaborate in the EFQM assessment of the Excellence Award.

  10. National Infrastructure of Library and Information Services in Arab Countries.

    Science.gov (United States)

    Rehman, Sajjadur

    1989-01-01

    Discusses the feasibility of a network for library and information services in the Arab world and examines existing national library and information infrastructures in the context of the status of the national library; national bibliographic control; availability of union catalogs and indexing and abstracting services; interlibrary cooperation;…

  11. 12 CFR 7.1010 - Postal service by national bank.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Postal service by national bank. 7.1010 Section 7.1010 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1010 Postal service by national bank. (a) General. A national bank may...

  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. 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. 77 FR 19681 - National Park Service Concessions Management Advisory Board Reestablishment

    Science.gov (United States)

    2012-04-02

    ... National Park Service Concessions Management Advisory Board Reestablishment AGENCY: National Park Service... the National Park Service Concessions Management Advisory Board. This action is necessary and in the... Interior and the National Park Service. FOR FURTHER INFORMATION CONTACT: Jo Pendry, Chief,...

  15. 75 FR 16445 - Request for Nominations for Members to Serve on the National Technical Information Service...

    Science.gov (United States)

    2010-04-01

    ... National Technical Information Service Request for Nominations for Members to Serve on the National Technical Information Service Advisory Board AGENCY: National Technical Information Service; Department of Commerce. ACTION: Notice. SUMMARY: The National Technical Information Service (NTIS) is seeking five...

  16. 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…

  17. Components of treatment delay in rheumatoid arthritis differ according to autoantibody status: validation of a single-centre observation using national audit data

    Science.gov (United States)

    Lendrem, Dennis; Hargreaves, Ben; Aslam, Osman; Galloway, James B.; Isaacs, John D.

    2016-01-01

    Objective. To determine whether time to treatment following symptom onset differs between RA patients according to autoantibody status. Methods. A single-centre retrospective analysis of a UK early RA inception cohort was first undertaken to identify those components of the patient journey that differed by serological subtype. Data from a UK national audit of early inflammatory arthritis patients was accessed to replicate the key finding. Results. A total of 173 RA patients were diagnosed over a 31-month period, of whom 80 (46%) were ACPA/RF double-seropositive (ACPA+/RF+), 53 (31%) ACPA−/RF−, 17 (10%) ACPA+/RF− and 23 (13%) RF+/ACPA−. Overall, ACPA+/RF+ patients experienced significantly longer symptom duration before DMARD initiation. This was accounted for by delays in their presentation to primary care following symptom onset—a finding that was robustly confirmed in an independent dataset of 2192 UK early RA patients. In contrast, ACPA−/RF− patients were significantly more likely to experience delays in DMARD initiation after presenting to secondary care. Conclusion. Causes of treatment delays in early RA differ according to patients’ autoantibody status. More insidious symptom onset and/or distinct health-seeking behaviours among ACPA+/RF+ patients may contribute to late presentations in primary care, whereas ACPA−/RF− patients experience delayed diagnosis and treatment in secondary care. These observations inform the research agenda, potentially influencing the design of service delivery for early arthritis patients. PMID:27373893

  18. 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 an annual survey designed to collect statistical information on the numbers and characteristics of all known...

  19. 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...

  20. 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...

  1. 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...

  2. 24-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...

  3. 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...

  4. 48-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...

  5. 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...

  6. USGS NAIPPlus Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS NAIP Plus service from The National Map consists of National Agriculture Imagery Program (NAIP) and high resolution orthoimagery (HRO) that combine the...

  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. 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.

  9. 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.

  10. 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\

  11. 76 FR 52013 - Notice of Continuation of Visitor Services-Yosemite National Park

    Science.gov (United States)

    2011-08-19

    ... National Park Service Notice of Continuation of Visitor Services--Yosemite National Park AGENCY: National..., the National Park Service intends to request a continuation of visitor services in Yosemite National... Services Program, National Park Service, 1201 Eye Street, NW., 11th Floor, Washington, DC 20005;...

  12. 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...

  13. 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...... a key priority within the United Nations and a crucial ingredient in the Secretary-General’s efforts to reform and strengthen the United Nations to meet the challenges of the 21st century....

  14. 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 food workers' hands, lower levels of microorganisms were observed in the handlers wearing gloves (that is, for Staphylococcus spp we identified 43 CFU/cm2 on average compared with 4 CFU/cm2 (P food handlers, through specific activities such as informal meetings and theoretical-practical sessions adapted to the characteristics of each establishment.

  15. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

    The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed? Internal auditors in hospitals allocate their time primarily to financial/compliance and operational types of audits, as do their counterparts. The current trend is toward more operational types of audits. In the early years of employment, staff turnover in hospitals is significantly higher than in all combined industries, often leading to internal auditors' filling other positions in the organization. Hospital staff salaries are higher than are salaries in other industries combined. Staff composition continues to reflect the growing presence of women in the field. The majority of internal auditing directors believe that their salaries are fair, would recommend internal auditing as a career position, and are treated as valued consultants in the organization.

  16. 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.

  17. FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    А. Sholoiko

    2015-04-01

    Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

  18. 上海地区奢侈品品牌奢华零售服务评估%Luxury retail service auditing in Shanghai

    Institute of Scientific and Technical Information of China (English)

    费涛

    2013-01-01

    This report summarises the findings of the first ever, independent multi-brand luxury store audit carried out in Shanghai across the Watches & Jewellery, and Fashion and Accessory sectors. 39 stores belonging to 39 individual brands were audited over a two-week period by the same audit team, using 103 consistent audit criteria to ensure repeatability of the data gathered. In this report find out exactly where luxury service is failing customer expectations, and where it can be improved and used as a differentiator in today's more competi-tive market. The report identifies the areas of weakness of the stores audited and provides additional observation and commentary to the quantitative measurement results.%对业内第一次、多个奢侈品品牌上海零售店的独立评估结果进行了概括,覆盖手表、珠宝和服饰行业。为确保采集数据的一致性,通过103项的评估量表,由同一团队,采用统一标准,对39个独立品牌的39家零售店进行了为期两周的评估。结果反应出奢华零售服务并没有达到顾客的预期,但却存在着巨大的提升空间。服务的提升将帮助品牌在当今竞争愈加激烈的市场上进行差异化定位。界定了评估零售店存在的问题,并对定量评测结果进行记录和分析。

  19. A Project to Develop a Marketing Plan for Dwight David Eisenhower Health Service Region by Audit

    Science.gov (United States)

    1991-04-01

    96 - 128 A: Market research format B: Market research format C: Research strategies D: Marketing mix strategy variables E...activities appropriately. Kotler and Clarke (1987), and Rowland and Rowland (1984) have provided parallel analyses of the marketing mix (service...price, place, and promotion) and marketing process relationship. With knowledge of the marketing mix , military hospital management can use these four

  20. 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

  1. Les investissements dans le secteur des transports: L'évaluation de l'optimisation des ressources par l'Office national d'audit

    OpenAIRE

    Barker, Geraldine; Beardsley, Grace; Parsons, Annie

    2014-01-01

    The UK National Audit Office (NAO) scrutinises public spending on behalf of Parliament, helping it to hold government departments to account and helping public bodies improve performance and delivery. We publish around 60 value for money studies each year across a range of government activities, of which, around three of these usually cover transport topics. Our reports look at how government projects, programmes and initiatives have been implemented and make recommendations on how it can be ...

  2. Audit Accountability Frontier under the National Governance Perspective%试论国家治理视角下的审计问责边界

    Institute of Scientific and Technical Information of China (English)

    雷俊生

    2012-01-01

    审计问责作为完善国家治理的重要工具,其边界反映着审计机关与国家治理需要之间的功能适配程度,具有动态性、模糊性和相对确定性等特点。现有的人民利益边界观和财政资金边界观,属一维界定,对审计问责的重点和参与治理的范围不能给予必要回应,制约着审计问责的功能输出。高效的国家治理,需要审计问责构建一个由财政性资金维度、公共利益维度所组成的"弥散型"的二维边界区域,以实现问责范围视觉化、问责力度精细化、问责治理协同化。%Audit accountability is an important tool to improve the national governance, and its frontier reflects the degree of functional adaptation between the auditing organ and national govern ance needs. The frontier possesses dynamic, fuzziness and relative certainty. The existing boundary views of the people's interests and financial capital belong to a determination method of a single standard, which does not effectively respond to the focus of audit accountability and the scope of its participating in national governance, restrict the functional output of audit accountability. As a re- sult, it is necessary for efficient national governance to structure a "diffuse" boundary region of two dimensions--the one is financial funds and the other is public interest, in order to realize accounta- bility ranges visualization, accountability efforts refinement and accountability governance coordination.

  3. 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.

  4. 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

  5. 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.

  6. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  7. 28 CFR 901.4 - Audits.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audits. 901.4 Section 901.4 Judicial Administration NATIONAL CRIME PREVENTION AND PRIVACY COMPACT COUNCIL FINGERPRINT SUBMISSION REQUIREMENTS § 901.4... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  8. 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.

  9. 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.

  10. Tuberculosis screening in patients with HIV: An audit against UK national guidelines to assess current practice and the effectiveness of an electronic tuberculosis-screening prompt.

    Science.gov (United States)

    Fox-Lewis, A; Brima, N; Muniina, P; Grant, A D; Edwards, S G; Miller, R F; Pett, S L

    2016-09-01

    A retrospective clinical audit was performed to assess if the British HIV Association 2011 guidelines on routine screening for tuberculosis in HIV are being implemented in a large UK urban clinic, and if a tuberculosis-screening prompt on the electronic patient record for new attendees was effective. Of 4658 patients attending during the inclusion period, 385 were newly diagnosed first-time attendees and routine tuberculosis screening was recommended in 165. Of these, only 6.1% of patients had a completed tuberculosis screening prompt, and 12.1% underwent routine tuberculosis screening. This audit represents the first published UK data on routine screening rates for tuberculosis in HIV and demonstrates low rates of tuberculosis screening despite an electronic screening prompt designed to simplify adherence to the national guideline. Reasons why tuberculosis screening rates were low, and the prompt ineffective, are unclear. A national audit is ongoing, and we await the results to see if our data reflect a lack of routine tuberculosis screening in HIV-infected patients at a national level.

  11. 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

  12. Clinical audit of structured pharmaceutical care plans recorded within a hospital pharmaceutical care service

    OpenAIRE

    Christensen, Marit Bergheim

    2008-01-01

    Background Pharmaceutical care as a health care service has already made its mark and been shown to make an important contribution to the health care system. However, there is still a demand from the NHS among others, that pharmacist to a greater extent must document their provision of pharmaceutical care. Tested out in this project, is the application of a Care Issue Categorisation System. Aims To compare two clinical settings in terms of the profile of pharmaceutical care deli...

  13. 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.

  14. Office of Inspector General audit report on waste treatment plans at the Idaho National Engineering and Environmental Laboratory

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Idaho National Engineering and Environmental Laboratory (Laboratory) stores nearly 65,000 cubic meters of waste generated on site or brought to the State of Idaho (Idaho) from Department of Energy (DOE) sites across the country since 1970. This represents approximately 62 percent of the stored waste that DOE plans to ship and permanently dispose of at the Waste Isolation Pilot Plant (WIPP) in Carlsbad, New Mexico. In December 1996, DOE met the first milestone by awarding a fixed-price contract to a private company to construct and operate the Advanced Mixed Waste Treatment Facility (Treatment Facility) -- nearly 6 months ahead of schedule. Because the Treatment Facility would not be available to meet the 3,100 cubic meter milestone by December 31, 2002, DOE decided to dispose of untreated waste using the characterization process that was in place in 1989, and adapting it to meet new characterization requirements. The purpose of the audit was to determine whether it is in the best interest of the Government to defer processing the 3,100 cubic meters of waste until the new Treatment Facility can do so. The analysis showed that waiting until the Treatment Facility can process the 3,100 cubic meters of waste would be more economic and reduce the environmental risks to Laboratory employees. Therefore, a compromise between DOE and Idaho officials allowing such a deferral would be in the best interest of the Government.

  15. 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.

  16. Development and implementation of the internal audit mechanisms to be used in the health care facilities.

    Science.gov (United States)

    Smeyanov, V; Tarasenko, S; Smeyanova, O

    2013-06-01

    Issues concerning the quality of care service improvement have become of national importance in the health-care system for both developed and developing countries. Internal audit is effective and efficient method to improve the quality of care in various health care facilities. Data from 452 outpatient cards of the case patients with arterial hypertension were analyzed, the level of awareness and patient compliance were defined. The stages of internal audit mechanisms implementation in the health care facilities were developed. As a result of medical records audit and awareness monitoring of patients with arterial hypertension ways to improve quality of medical care were defined.

  17. 76 FR 4151 - National Emergency Medical Services Advisory Council Teleconference Meeting

    Science.gov (United States)

    2011-01-24

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council... Transportation (DOT). Title: National Emergency Medical Services Advisory Council Teleconference Meeting. ACTION: National Emergency Medical Services Advisory Council (NEMSAC); notice of Teleconference Meeting....

  18. 75 FR 6700 - National Park Service Concessions Management Advisory Board Reestablishment

    Science.gov (United States)

    2010-02-10

    ... National Park Service Concessions Management Advisory Board Reestablishment AGENCY: National Park Service, Interior. ACTION: Notice of reestablishment of the National Park Service Concessions Management Advisory Board. SUMMARY: The Secretary of the Interior intends to administratively reestablish the National...

  19. Patient characteristics, treatment and survival in pulmonary carcinoid tumours: an analysis from the UK National Lung Cancer Audit

    Science.gov (United States)

    Hobbins, Stephanie; West, Doug; Peake, Michael; Beckett, Paul; Woolhouse, Ian

    2016-01-01

    Objectives Pulmonary carcinoid (PC) is a rare tumour with good prognosis following surgical resection. However, little is known regarding patient characteristics and use of other treatments modalities. Our objective was to review patient characteristics, treatment and survival for patients with PC and contrast these results with other forms of non-small cell lung cancer (NSCLC). Setting Audit data from UK National Lung Cancer Audit (NLCA) 2008–2013. Participants 184 906 lung cancer cases were submitted to the NLCA. Outcome measures Primary outcome—survival rates between PC and NSCLC. Secondary outcome—differences in performance status, lung function and treatment modality between PC and NSCLC. Results PC histology was recorded in 1341 (0.73%) patients and non-carcinoid NSCLC histology in 162 959 (87.4%) cases. 91% of patients with PC had good performance status (Eastern Cooperative Oncology Group (ECOG) 0–1), compared with only 53% of NSCLC. 66% of PC had localised disease. Of all PC cases, 77% were treated with surgery, 6.2% received chemotherapy and 3.6% received radiotherapy, with the remainder treated with best supportive care. Overall 1-year and 3-year survival rates for PC were 92% and 84.7%, respectively. In contrast, 1-year and 3-year survival rates for NSCLC were 36.2% and 15.6%, However, 3-year survival for PC markedly decreased with worsening performance status and advanced disease to 23.8% for performance status ECOG 3–4 and 33.6% for stage IV disease. Conclusions In contrast to other forms of NSCLC, the majority of patients with PC present with good performance status, preserved lung function and early stage disease amenable to surgical resection. However, 1 in 5 patients with PC has metastatic disease which is associated with poor prognosis, as is poor performance status at presentation. We believe these data will help clinicians provide accurate prognostic predictions stratified according to patient characteristics at presentation, as

  20. NOAA Coastal Services Center Coastal Inundation Digital Elevation Model: National Weather Service Forecast Office - Wilmington (ILM)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data were created as part of the National Oceanic and Atmospheric Administration Coastal Services Center's efforts to create an online mapping viewer called...

  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. 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....

  3. US Forest Service National Forest Lands with Nationally Designated Management or Use Limitations: Legal Status

    Data.gov (United States)

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

  4. 32 CFR 33.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or local... financial statements. (c) Auditor selection. In arranging for audit services, § 33.36 shall be...

  5. Feasibility of peer assessment and clinical audit to self-regulate the quality of physiotherapy services: a mixed methods study

    Science.gov (United States)

    Nijhuis-van der Sanden, Maria W G; Driehuis, Femke; Heerkens, Yvonne F; van der Vleuten, Cees P M; van der Wees, Philip J

    2017-01-01

    Objectives To evaluate the feasibility of a quality improvement programme aimed to enhance the client-centeredness, effectiveness and transparency of physiotherapy services by addressing three feasibility domains: (1) acceptability of the programme design, (2) appropriateness of the implementation strategy and (3) impact on quality improvement. Design Mixed methods study. Participants and setting 64 physiotherapists working in primary care, organised in a network of communities of practice in the Netherlands. Methods The programme contained: (1) two cycles of online self-assessment and peer assessment (PA) of clinical performance using client records and video-recordings of client communication followed by face-to-face group discussions, and (2) clinical audit assessing organisational performance. Assessment was based on predefined performance indicators which could be scored on a 5-point Likert scale. Discussions addressed performance standards and scoring differences. All feasibility domains were evaluated qualitatively with two focus groups and 10 in-depth interviews. In addition, we evaluated the impact on quality improvement quantitatively by comparing self-assessment and PA scores in cycles 1 and 2. Results We identified critical success features relevant to programme development and implementation, such as clarifying expectations at baseline, training in PA skills, prolonged engagement with video-assessment and competent group coaches. Self-reported impact on quality improvement included awareness of clinical and organisational performance, improved evidence-based practice and client-centeredness and increased motivation to self-direct quality improvement. Differences between self-scores and peer scores on performance indicators were not significant. Between cycles 1 and 2, scores for record keeping showed significant improvement, however not for client communication. Conclusions This study demonstrated that bottom-up initiatives to improve healthcare

  6. Clinical audit and national survey on the assessment of collateral circulation before radial forearm free flap harvest.

    Science.gov (United States)

    Abdullakutty, Anwer; Bajwa, Mandeep S; Patel, Sonum; D'Souza, Jacob

    2017-01-01

    Controversy exists regarding the use of Duplex Ultrasound (DUS) in addition to the Modified Allen's Test (MAT) for the assessment of collateral circulation prior to elevation of the Radial Forearm Free Flap (RFFF). A survey amongst members of BAOMS Head & Neck Oncology Subspecialty Interest Group and a completed local audit was undertaken to assess the need for DUS. Data for the initial audit was collected retrospectively between 2010 and 2013. Both MAT and DUS was performed routinely during this period. The results of the survey and initial audit led to a change in practice and DUS was no longer requested. The re-audit was performed prospectively between 2013 and 2015. The results of the survey showed that all respondents performed MAT. DUS was performed 'always' by 40%, 'sometimes' by 13.3% and 'never' by 46.7%. A total of 41 patients were included in the initial audit, 6 had an abnormal DUS but only 1 had an abnormal MAT. Five cases had an abnormal DUS but normal MAT and went on to have their ipsilateral RFFF raised without ischaemic complications. The patient with an abnormal MAT had their contralateral RFFF raised. No patients suffered ischaemic complications during the initial audit. A total of 48 patients were included in the re-audit 2 of which had an abnormal MAT and their contralateral RFFF raised. No patients suffered ischaemic complications during the re-audit. In conclusion, routine use of DUS did not provide any additional information above the MAT in identifying patients at risk of ischaemic complications.

  7. 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.

  8. 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.

  9. 12 CFR 9.9 - Audit of fiduciary activities.

    Science.gov (United States)

    2010-01-01

    ... commensurate with the nature and risk of that activity. Thus, certain fiduciary activities may receive audits... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Audit of fiduciary activities. 9.9 Section 9.9... NATIONAL BANKS Regulations § 9.9 Audit of fiduciary activities. (a) Annual audit. At least once during...

  10. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

    Government audit is called public audit. The objective of government audit is for discharge of public accountability. Scopes of government audit are financial audit and performance audit too from differ business audit. The performance statement by government has to prepare for performance audit. External auditors audit the performance audit. Scope of performance audit is 3Es (Economy, Efficiency, Effectiveness).

  11. 76 FR 21404 - National Park Service Alaska Region's Subsistence Resource Commission (SRC) Program

    Science.gov (United States)

    2011-04-15

    ... National Park Service National Park Service Alaska Region's Subsistence Resource Commission (SRC) Program AGENCY: National Park Service, Interior. ACTION: Notice of public meeting for the National Park Service... Park SRC will meet to develop and continue work on National Park Service (NPS) subsistence...

  12. 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...

  13. Characteristics of national registries for occupational diseases: international development and validation of an audit tool (ODIT

    Directory of Open Access Journals (Sweden)

    Verbeek Jos HAM

    2009-10-01

    Full Text Available Abstract Background- The aim of the study was to develop quality indicators that can be used for quality assessment of registries of occupational diseases in relation to preventive policy on a national level. The research questions were: 1. Which indicators determine the quality of national registries of occupational diseases with respect to their ability to provide appropriate information for preventive policy? 2. What are the criteria that can distinguish low quality from high quality? Methods- First, we performed a literature search to assess which output of registries can be considered appropriate for preventive policy and to develop a set of preliminary indicators and criteria. Second, final indicators and criteria were assessed and their content validity was tested in a Delphi study, for which experts from the 25 EU Member States were invited. Results- The literature search revealed two different types of information output to be appropriate for preventive policy: monitor and alert information. For the evaluation of the quality of the monitor and alert function we developed ten indicators and criteria. Sixteen of the twenty-five experts responded in the first round of the Delphi study, and eleven in the second round. Based on their comments, we assessed the final nine indicators: the completeness of the notification form, coverage of registration, guidelines or criteria for notification, education and training of reporting physicians, completeness of registration, statistical methods used, investigation of special cases, presentation of monitor information, and presentation of alert information. Except for the indicator "coverage of registration" for the alert function, all the indicators met the preset requirements of content validity. Conclusion- We have developed quality indicators and criteria to evaluate registries for occupational diseases on the ability to provide appropriate information for preventive policy on a national level

  14. 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...

  15. USGS NAIP Imagery Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS NAIP Imagery service from The National Map (TNM) consists of high resolution images that combine the visual attributes of an aerial photograph with the...

  16. 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

  17. 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 road data from U.S. Forest Service....

  18. The Mechanism of National Audit Serving the National Governance --Based on the vision of public policy process%国家审计如何更好地服务国家治理——基于公共政策过程的分析

    Institute of Scientific and Technical Information of China (English)

    王姝

    2012-01-01

    Public policy is the effective governance tool of goverment. According to the requirement of good governance, the national audit institutions should do more in the field of public policy, it is also the important means for audit national institutions to improve the utility levels of servicing national governance.The independence of national auditing organizations make it possible. The mechanism of action of public policy audit servicing the national governerce in the process of public policy is, ensuring the implementation of public policy by tracking pol!cy execution, improving the quality of public policy-making and administrative ability of goverment by providing advices and informations, providing guarantee for the realization of public policy's value objectives by fortifying the supervision and restriction on policy power, promoting the establishment of the government's performance and responsibility concept by carrying out performance audit of public policy, improving democracy by increasing openness of public policy.This article also makes four suggestions for national auditing organs to play a bigger role in the field of public policy.%公共政策是政府对社会经济生活进行有效治理的基本工具,开展公共政策审计是国家治理的根本要求,是审计机关提升服务国家治理层次的重要途径。国家审计机关的独立性为公共政策审计的开展提供了保障。国家审计机关在公共政策过程中,从监督公共政策执行、保障公共政策顺利贯彻落实,为政策制定提供信息和咨询、提升政府政策能力,制约公共政策过程中的权力运行、保障公共政策价值目标实现,开展公共政策绩效评价、推动责任政府和绩效政府理念的建立和深化,增加公共政策开放性、增进社会民主五个方面服务于国家治理。通过准确发掘和选取公共政策审计项目主题,探索创新公共政策审计项目组织模式,创新

  19. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... 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 ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7...

  20. 7 CFR 2.68 - Administrator, National Agricultural Statistics Service.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Administrator, National Agricultural Statistics Service. 2.68 Section 2.68 Agriculture Office of the Secretary of Agriculture DELEGATIONS OF AUTHORITY BY... Under Secretary for Research, Education, and Economics § 2.68 Administrator, National...

  1. 76 FR 18759 - Improving Communications Services for Native Nations

    Science.gov (United States)

    2011-04-05

    ..., communication adoption opportunities, and incentives for Native Nations. The Commission also seeks government-to... committed to ensuring that all Americans have access to emerging services and technologies, with Native... communications issues affecting Native Nations and Americans living on Tribal lands--the lands of...

  2. 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...

  3. 78 FR 67463 - National Emergency Medical Services Advisory Council (NEMSAC) and Federal Interagency Committee...

    Science.gov (United States)

    2013-11-12

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC) and Federal Interagency Committee on Emergency Medical Services (FICEMS); Notice of Federal Advisory... Transportation (DOT). ACTION: Meeting Notice--National Emergency Medical Services Advisory Council and...

  4. 78 FR 801 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2013-01-04

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... to the public. The purpose of NEMSAC, a nationally recognized council of emergency medical services representatives and consumers, is to provide advice and recommendations regarding Emergency Medical Services...

  5. 76 FR 51122 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2011-08-17

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... (NHTSA), Department of Transportation (DOT). Title: National Emergency Medical Services Advisory Council... services representatives and consumers to provide advice and recommendations regarding Emergency...

  6. 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...

  7. 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

  8. 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. One...... infrastructure theory, we highlight the enabling and constraining dynamics when designing and building a national infrastructure for patient-centred digital services. Furthermore, we discuss how such infrastructures can accommodate further development of services. The findings show that the Danish national e...

  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. 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.

    Science.gov (United States)

    Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H M G; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M

    2014-10-01

    We present the main findings of the 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia (AAGA). Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19,600 anaesthetics (95% confidence interval 1:16,700-23,450). However, there was considerable variation across subtypes of techniques or subspecialities. The incidence with neuromuscular block (NMB) was ~1:8200 (1:7030-9700), and without, it was ~1:135,900 (1:78,600-299,000). The cases of AAGA reported to NAP5 were overwhelmingly cases of unintended awareness during NMB. The incidence of accidental awareness during Caesarean section was ~1:670 (1:380-1300). Two-thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental, rapid sequence induction, obesity, difficult airway management, NMB, and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One-third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, mostly due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex, age (younger adults, but not children), obesity, anaesthetist seniority (junior trainees), previous awareness, out-of-hours operating, emergencies, type of surgery (obstetric, cardiac, thoracic), and use of NMB. The following factors were not risk factors for accidental awareness: ASA physical status, race, and use or omission

  11. 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.

  12. Retroactive auditing

    OpenAIRE

    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...

  13. 76 FR 15043 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2011-03-18

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... (NHTSA), Department of Transportation (DOT). ACTION: Meeting Notice--National Emergency Medical Services... public. The purpose of NEMSAC is to provide a nationally recognized council of emergency medical...

  14. 78 FR 24802 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2013-04-26

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... nationally recognized council of emergency medical services representatives and consumers, is to advise and... (NHTSA), U.S. Department of Transportation (DOT). ACTION: Meeting Notice--National Emergency...

  15. 75 FR 71791 - National Emergency Medical Services Advisory Council Meeting Notice

    Science.gov (United States)

    2010-11-24

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council Meeting...). ACTION: National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory... public. The purpose of NEMSAC is to provide a nationally recognized council of emergency medical...

  16. 76 FR 22166 - Renewal of Charter for the National Emergency Medical Services Advisory Council (NEMSAC)

    Science.gov (United States)

    2011-04-20

    ... of the National Emergency Medical Services Advisory Council to provide advice and recommendations regarding emergency medical services (EMS) matters to the U.S. Department of Transportation, National... National Highway Traffic Safety Administration Renewal of Charter for the National Emergency...

  17. 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..., the National Park Service intends to request an extension of visitor services in Mount Rainier National Park for a period not to exceed one year from the expiration date of the current contract....

  18. The health of newly arrived refugees to the Top End of Australia: results of a clinical audit at the Darwin Refugee Health Service.

    Science.gov (United States)

    Johnston, Vanessa; Smith, Le; Roydhouse, Heather

    2012-01-01

    Accurate data on the health of refugees in primary care is vital to inform clinical practice, monitor disease prevalence, influence policy and promote coordination. We undertook a retrospective clinical audit of newly arrived refugees attending the Darwin refugee primary health service in its first 12 months of operation. Data were collected from the clinic files of refugee patients who attended for their initial health assessment from 1 July 2009 to 30 June 2010 and were analysed descriptively. Among 187 refugees who attended in 2009-2010, ~60% were from Asia and 42% were female. The most common diagnoses confirmed by testing were vitamin D deficiency (23%), hepatitis B carrier status (22%), tuberculosis infection (18%), schistosomiasis (17%) and anaemia (17%). The most common documented health conditions recorded by the GPs were vitamin D deficiency or insufficiency (66%), followed by schistosomiasis (24%) and dental disease (23%). This clinical audit adds to a limited evidence base suggesting a high prevalence of infectious disease, nutrient deficiency and dental disease among refugees arriving to Australia. GPs involved in the care of refugees must be aware of the epidemiology of disease in this group, as some diseases are rare among the general Australian population. Our results also highlight the ongoing need for advocacy to address service constraints such as limited public dental access for this population.

  19. 42 CFR 38.9 - Federal audits.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Federal audits. 38.9 Section 38.9 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS DISASTER ASSISTANCE FOR CRISIS COUNSELING AND TRAINING § 38.9 Federal audits. The Secretary, the Administrator,...

  20. Notification: Audit of EPA’s Protection of Systems With Access to National Security or Personally Identifiable Information

    Science.gov (United States)

    Project #OA-FY16-0126, March 14, 2016. The EPA OIG plans to begin fieldwork for an audit of the EPA’s compliance with the mandated “Inspector General Report on Covered Systems,” as outlined in the Cybersecurity Act of 2015.

  1. 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.

  2. Position of the Functions of State Audit Under the Guidance the Idea of National Governance%国家治理导向下的国家审计职能定位研究

    Institute of Scientific and Technical Information of China (English)

    项贤国; 朱玲

    2014-01-01

    Governance under the guide of national audit plays an important role to the construction of the socialist market econo -my in China.Visiting ancient, modern and contemporary three different stages of development of the national audit functions , exca-vating trajectory in different historical stages of the accurate positioning of China 's national audit function has important implications . The national audit to promote the government administrative government by law , highly efficient , clean and transparent , to achieve national governance .Governance under the guide of national audit function should be located in supervision function , efficiency, public and order , this makes the national audit of state intervention and regulation of operation of macro economy strong support and tools.%国家治理导向下的国家审计对我国社会主义市场经济建设具有重要作用。考察古代、近代和当代三个不同发展阶段的国家审计职能,挖掘不同历史阶段的发展轨迹对当下我国国家审计职能的准确定位具有重要的启示意义。国家审计促进政府行政的法治化、高效化、廉洁化和透明化,以实现国家治理目标。国家治理导向下的国家审计职能应定位于监督、效率、公开和秩序职能,这使国家审计成为国家干预宏观经济运行和调控的有力支撑和工具。

  3. Assessing Learners' Satisfication towards Support Services Delivery in National Open University Nigeria: Implications for Counselling Services

    Science.gov (United States)

    Okopi, Fidel; Ofole, Ndidi

    2013-01-01

    This study aims at determining the level of students' satisfaction of learner support services in the study centres of NOUN--National Open University of Nigeria and whether the support services offered at the study centres have significant influence on the level of students' satisfaction. A descriptive survey of ex-post facto research design was…

  4. Strategic Planning Process at the National Technical Information Service,

    Science.gov (United States)

    funding, and advances in automation, have dictated the need for information services to have a strong commitment to strategic planning . This paper...describes these trends and outlines the strategic planning process at the National Technical Information Service (NTIS). Initially resisted, strategic ... planning has become an important component of the agency management system. In recent years the planning system has been linked with performance plans of

  5. 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.

  6. Specialized Prisons and Services: Results From a National Survey

    OpenAIRE

    2007-01-01

    Findings from the National Criminal Justice Drug Abuse Treatment Studies (CJ-DATS) National Criminal Justice Treatment Practices survey are examined to describe types of services provided by three types of prisons: those that serve a cross-section of offenders, those that specialize in serving offenders with special psychosocial and medical needs, and those that specialize in serving legal status or gender specific populations. Information is presented on the prevalence and type of specialize...

  7. 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.

  8. Audit of use of stiripentol in adults with Dravet syndrome

    OpenAIRE

    Balestrini, S; Sisodiya, S M

    2016-01-01

    OBJECTIVES: There are very few data available in the literature on the use of stiripentol in adults with Dravet syndrome (DS). DS cases are increasingly recognized in adulthood, and more children with DS now survive to adulthood. The aim of the study was to document the effectiveness and tolerability of stiripentol in adults with DS. MATERIAL AND METHODS: We conducted an observational clinical audit in the epilepsy service of the National Hospital for Neurology and Neurosurgery, London (UK). ...

  9. Audit Of The Prevalence Of Malnutrition Using The Modified Subjective Global Assessment Tool In Maintenance Peritoneal Dialysis Patients In The Top End Renal Service Of The Nortehrn Territory Australia

    Directory of Open Access Journals (Sweden)

    Greta Hollis

    2012-06-01

    Full Text Available The objective of the audit is to determine the prevalence of malnutrition in maintenance peritoneal dialysis (MPD patients in the Top End of the Northern Territory, using the modified Subjective Global Assessment (SGA tool. Methods: The audit was conducted in an outpatients setting. Approximately 75% of PD patients in the Top End Renal service are represented by Aboriginal and Torres Strait Island people. The study population was MPD patients in the Top End Renal Service (TERS of the Northern Territory, from January 1st 2010 to December 31st 2010. Results were compared to malnutrition rates found in the 2008/09 the audit of MPD patients in the TERS. The SGA’s were performed by the renal Dietitian as part of the standard dietetic support of MPD patients. SGA scores were collected from patient medical charts. Results: Patients were classified into one of three categories, based on their SGA score (A Well-nourished; (B Mild- Moderate Malnutrition, (C Severe malnutrition. Malnutrition (B or C was detected in 10% of PD patients, compared to the 2008/09 audit where 76% of MPD patients had some degree of malnutrition. Summary: These results were much lower than malnutrition rates (76% in the MPD patients audited in 2008/09. A number of factors affecting the PD service after the 2008/09 audit could explain the decrease in malnutrition rates including the implementation of free oral nutrition supplements to MPD patients, development of service wide culturally appropriate education resources used in the pre-dialysis and dialysis stage. Future research into the correlation between improved peritonitis rates and decreased malnutrition rates in the population are warranted.

  10. 76 FR 6495 - Proposed Information Collection; National Park Service Natural Quiet Valuation

    Science.gov (United States)

    2011-02-04

    ... 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 Service (NPS) will ask the Office of Management and Budget (OMB) to approve the Information Collection (IC)...

  11. 国家审计与政府绩效管理%Research on National Audit and Government Performance Management

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    现代国家审计是民主与法治的工具,在政府绩效管理中发挥内部控制和独立评价的作用。国家审计在促进政府绩效管理方面发挥作用的主要途径是开展绩效审计,即通过对政府公共财政绩效、公共项目绩效、公共政策绩效以及机构和人员绩效的评价,实现对政府履行公共受托责任的综合评价。此外,本文还通过对“甘肃模式”的介绍,进一步论证了甘肃审计在政府绩效管理中发挥作用的具体实践。%The modem ntional audit which is a tool of democracy and legal system has been applied as an internal control and an independent evaluation in the government performance management. Developing the performance audit is the main way of the ntional audit in advancing the government performance management, which means that the colligation evaluation to the government responsibility entrusted by the public is going to come true through the evaluation to the government public financial performance, the public project performance, the public policy performance and the organization and personnel performance. In addition, the 'Gansu mode' has been introduced in this paper and the frondose practice of the Gansu audit in the government performance management has been proved further.

  12. 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.

  13. 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...

  14. 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...

  15. 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.

  16. 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.

  17. 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.

  18. 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...

  19. 77 FR 46802 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2012-08-06

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... medical services representatives and consumers to provide advice and recommendations regarding Emergency... of Emergency Medical Services, 1200 New Jersey Avenue SE., NTI-140, Washington, DC 20590,...

  20. 77 FR 27278 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2012-05-09

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... services representatives and consumers to provide advice and recommendations regarding Emergency Medical... Transportation, Office of Emergency Medical Services, 1200 New Jersey Avenue SE., NTI-140, Washington, DC...

  1. 75 FR 61819 - National Emergency Medical Services Advisory Council (NEMSAC); Teleconference Meeting

    Science.gov (United States)

    2010-10-06

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... recognized council of emergency medical services representatives and consumers to provide advice and recommendations regarding Emergency Medical Services (EMS) to the U.S. DOT's NHTSA. DATES: The...

  2. 77 FR 9297 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2012-02-16

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... council of emergency medical services (EMS) representatives and consumers to provide advice and..., Director, U.S. Department of Transportation, Office of Emergency Medical Services, 1200 New Jersey...

  3. 76 FR 64174 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2011-10-17

    ... TRANSPORTATION National Highway Traffic Safety Administration National Emergency Medical Services Advisory... emergency medical services representatives and consumers to provide advice and recommendations regarding Emergency Medical Services (EMS) to DOT's NHTSA. DATES: The meeting will be held on December 13, 2011,...

  4. 77 FR 12908 - Appointment/Reappointment to the National Emergency Medical Services Advisory Council (NEMSAC)

    Science.gov (United States)

    2012-03-02

    ... the National Emergency Medical Services Advisory Council (NEMSAC). SUMMARY: NHTSA is soliciting... nationally recognized council of emergency medical services (EMS) representatives and consumers to provide..., Office of Emergency Medical Services, Attn: NEMSAC, 1200 New Jersey Avenue SE., NTI-140, Washington,...

  5. 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)...

  6. 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...

  7. 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…

  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. National Design and Multinational Integration of Balancing Services Markets

    NARCIS (Netherlands)

    Abbasy, A.

    2012-01-01

    The “balancing market” in the liberalized electricity sector of today is the tool in the hands of the system operator to balance generation and consumption in the grid and ensure system security. This dissertation addresses market design issues of balancing services markets from a national perspecti

  10. Research on audit culture

    Institute of Scientific and Technical Information of China (English)

    王仪

    2016-01-01

    It is the basis of promoting the scientific development of the audit business to strengthen the cultural construction of the audit staff, and also can improve the comprehensive quality of the audit staff. Aiming at the shortcomings of the current audit culture, this paper analyzes the reasons, and then puts forward some countermeasures for the construction of the audit culture, which is the goal of accelerating the construction of the audit culture and enhancing the strength of the audit team.

  11. 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 ...

  12. 76 FR 39977 - National Emergency Medical Services Advisory Council Teleconference Meeting

    Science.gov (United States)

    2011-07-07

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council... nationally recognized council of Emergency Medical Services (EMS) representatives and consumers to provide... proper arrangements. FOR FURTHER INFORMATION CONTACT: Drew Dawson, Director, Office of Emergency...

  13. 76 FR 40937 - Public Availability of National Labor Relations Board's FY 2010 Service Contract Inventory

    Science.gov (United States)

    2011-07-12

    ... From the Federal Register Online via the Government Publishing Office NATIONAL LABOR RELATIONS 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...

  14. 77 FR 5062 - Public Availability of National Labor Relations Board's FY 2011 Service Contract Inventory

    Science.gov (United States)

    2012-02-01

    ... From the Federal Register Online via the Government Publishing Office NATIONAL LABOR RELATIONS 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...

  15. The 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.

    Science.gov (United States)

    Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H MacG; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M

    2014-10-01

    We present the main findings of the 5th National Audit Project on accidental awareness during general anaesthesia. Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19 600 anaesthetics (95% CI 1:16 700-23 450). However, there was considerable variation across subtypes of techniques or subspecialties. The incidence with neuromuscular blockade was ~1:8200 (1:7030-9700), and without it was ~1:135 900 (1:78 600-299 000). The cases of accidental awareness during general anaesthesia reported to 5th National Audit Project were overwhelmingly cases of unintended awareness during neuromuscular blockade. The incidence of accidental awareness during caesarean section was ~1:670 (1:380-1300). Two thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental; rapid sequence induction; obesity; difficult airway management; neuromuscular blockade; and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, most due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex; age (younger adults, but not children); obesity; anaesthetist seniority (junior trainees); previous awareness; out-of-hours operating; emergencies; type of surgery (obstetric, cardiac, thoracic); and use of neuromuscular blockade. The following factors were

  16. Behavior of audit fees in the audit firm or partner changes

    Directory of Open Access Journals (Sweden)

    Marcelo Antonio Pierri Junior

    2016-09-01

    Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.

  17. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

    Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.

  18. 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

  19. 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. In...

  20. 72-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. In...

  1. 48-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. In...

  2. [Nursing audit as a professional marketing strategy].

    Science.gov (United States)

    Costa, Maria Suêuda; Forte, Benedita Pessoa; Alves, Maria Dalva Santos; Viana, Jamille Forte; Oriá, Mônica Oliveira Batista

    2004-01-01

    This study relates an audit experience with an interdisciplinary team in public health services at Fortaleza-CE and aims to describe the functional dimension of these audit actions and the its importance for nursing; to define a model with a professional marketing strategy for the nurse. Theoretical bases of contemporary Administration were used to converge with the audit practice experiences. One proposes a new audit nursing strategy in favor of the professional significance, because the nurse currently conducts actions with a scientific marketing identity, but at the unconscious level.

  3. 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....

  4. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 226.8 Section 226.8 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a)...

  5. 21 CFR 1311.215 - Internal audit trail.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Internal audit trail. 1311.215 Section 1311.215... ORDERS AND PRESCRIPTIONS (Eff. 6-1-10) Electronic Prescriptions § 1311.215 Internal audit trail. (a) The... with audit trail functions. (6) For application service providers, attempted or successful...

  6. A-110: Do We Need Another Audit Guide?

    Science.gov (United States)

    Spruill, Warren H.

    1982-01-01

    Implications for colleges and universities of a proposed new audit guide for Office of Management and the Budget (OMB) Circular A-110 are considered. The Department of Health and Human Services (HHS) is considering issuance of an audit guide that will outline procedures to be followed to comply with the audit requirement in Circular A-110. With…

  7. 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... contact the Daniel Boone National Forest, Winchester, KY. Repatriation of the human remains to the...

  8. Scottish Intercollegiate Guidelines Network (SIGN) guidelines on tonsillectomy: a three cycle audit of clinical record keeping and adherence to national guidelines.

    Science.gov (United States)

    Williams, Alun; Lee, Patrick; Kerr, Alastair

    2002-06-01

    Scottish Intercollegiate Guidelines Network (SIGN) guidelines on the indication for tonsillectomy in the management of sore throat were published in January 1999. To determine adherence to these guidelines in our unit, clinical records were examined on admission for tonsillectomy. Three cohorts were analysed. The first listed prior to SIGN, the second after SIGN and the third after presentation of the results of cohorts 1 and 2. The records were examined for documentation of the number of attacks of tonsillitis in the preceding year. The first cohort revealed poor documentation of attacks of tonsillitis (30 per cent). The subsequent cohorts showed progressive improvement in record keeping (74 per cent and 96 per cent). The adherence to SIGN guidelines for those with adequate documentation also improved (75 per cent, 80 per cent, 93.5 per cent). The importance of adequate record keeping to enable audit of practice and the impact of national guidelines on practice are discussed.

  9. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    2001-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  10. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Stapenhurst, Rick; Titsworth, Jack

    2002-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  11. 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.

  12. Web Services at the National Oceanic and Atmospheric Administration (NOAA) National Climatic Data Center (NCDC)

    Science.gov (United States)

    Ansari, S.; Baldwin, R.; Del Greco, S.; Lott, N.; Rutledge, G.

    2007-12-01

    NOAA's National Climatic Data Center (NCDC) currently archives over 1.5 petabytes of climatological data from various networks and sources including in-situ, numerical models, radar and satellite. Access to these datasets is evolving from interactive web interfaces utilizing database technology to standardized web services in a Service Oriented Architecture (SOA). NCDC is currently offering several web services using Simple Object Access Protocol (SOAP), XML over Representational State Transfer (REST/XML), Open Geospatial Consortium (OGC) Web Map Service (WMS) / Web Feature Service (WFS) / Web Coverage Service (WCS) and OPeNDAP web service protocols. These services offer users a direct connection between their client applications and NCDC data servers. In addition, users may embed access to the services in custom applications to efficiently navigate and subset data in an automated fashion. NCDC currently provides gridded numerical model data through a THREDDS Data Server and GrADS Data Server which offers OPeNDAP and WCS access. In-situ network metadata are available through WMS and WFS while the corresponding time-series data are accessible through SOAP and REST web services. These in-situ services are a part of the Consortium of Universities for the Advancement of Hydrologic Science (CUAHSI) WaterOneFlow services, a consolidated access system for hydrologic data, and comply with the WaterOneFlow specifications. NCDC's Severe Weather Data Inventory (SWDI), which provides user access to archives of several datasets critical to the detection and evaluation of severe weather, is also accessible through REST/XML services. Providing cataloging, access and search capabilities for many of NCDC's datasets using community driven standards is a top priority for the ever increasing data volumes being archived at NCDC. Providing interoperable access is critical to supporting data stewardship across multiple scientific disciplines and user types. This demonstration will

  13. 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 Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in...

  14. 12 CFR 715.5 - Audit of Federal Credit Unions.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit of Federal Credit Unions. 715.5 Section 715.5 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.5 Audit of Federal Credit Unions. (a) Total assets...

  15. NARCIS: research information services on a national scale

    OpenAIRE

    Jippes, Arnoud; Steinhoff, Wilko; van Dijk, Elly

    2010-01-01

    As a national aggregator, NARCIS contains the scientific output of 27 institutional OAI-PMH repositories (IRs), with publications and descriptions of research data (datasets) from the Dutch universities, the Academy (KNAW), the Netherlands Organisation for Scientific Research (NWO), the institute for Data Archiving and Networked Services (DANS, http://www.dans.knaw.nl) and other research institutes. NARCIS also contains information from the Current Research Information Systems (CRISs) in the ...

  16. 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.

  17. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

    Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...... was introduced and implemented in each country. Alternatively, the formal requirement for becoming an authorised or approved auditor, the demand for continuing education and the risk of disciplinary sanctions could all drive national variance in reporting quality in favour of a higher quality in Denmark...

  18. 75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

    Science.gov (United States)

    2010-10-05

    ... Animal and Plant Health Inspection Service Notice of Availability of Biotechnology Quality Management... has developed an audit standard for its biotechnology compliance assistance program. The audit... Assistance Branch, Biotechnology Regulatory Services, APHIS, 4700 River Road Unit 91, Riverdale, MD...

  19. Idaho National Engineering Laboratory analytical services performance evaluation plan

    Energy Technology Data Exchange (ETDEWEB)

    Connolly, J.M.; Sailer, S.J.; Anderson, D.A.

    1994-03-01

    The Idaho National Engineering Laboratory`s (INEL`s) Sample Management Office (SMO) conducts a Performance Evaluation Program that ensures that data of known quality are supplied by the analytical. chemistry service organizations with which the INEL contracts. The Analytical Services Performance Evaluation Plan documents the routine monitoring and assessment of suppliers conducted by the SMO, and it describes the procedures that are followed to ensure that suppliers meet all appropriate requirements. Because high-quality analytical support is vital to the success of DOE Environmental Management programs at the INEL, the performance of organizations providing these services must be routinely monitored and assessed. Analytical disciplines for which performance is monitored include metals, organics, radiochemical, and miscellaneous classical analysis methods.

  20. 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.

  1. 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.

  2. 41 CFR 102-118.340 - How does my agency contact the GSA Audit Division?

    Science.gov (United States)

    2010-07-01

    ... contact the GSA Audit Division? 102-118.340 Section 102-118.340 Public Contracts and Property Management... Approved Program § 102-118.340 How does my agency contact the GSA Audit Division? Your agency may contact the GSA Audit Division by writing to: General Services Administration, Transportation Audit...

  3. 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.

  4. 论国家审计“免疫系统”功能的实现途径——基于战略与危机管理审计理论应用视角%On Realizing Way of "the Immune System" Function of the National Audit——From the Perspective of Strategy and Crisis Management Audit Application

    Institute of Scientific and Technical Information of China (English)

    刘思宇

    2011-01-01

    国家审计"免疫系统"功能作用的实现关键在于实现主动防御、即时监督、动态纠偏三样基本功能。应结合战略与危机管理审计理论并以审计计划制定、审计计划实施、审计报告出台三个阶段的开展为依托提出了以审计风险为导向确定审计对象;根据审计项目风险程度确定审计应对措施;通过审计公开有效反馈审计绩效等实现国家审计"免疫系统"功能的途径。%The key to realize the "immune system" function of national audit is realizing active defense,instant supervision and dynamic error correction three basic functions.The audit-risk-guided audit object should be determined by combining with the strategy and crisis management audit theory and the carrying out of the audit planning stage,the audit plan implementation stage and the audit report publication stage.It puts forward that realizing the "immune system" function of national audit should be realized according to the audit project risk degree to sure audit measures and the publication of audit results to feedback audit efficiency.

  5. 47 CFR 54.619 - Audits and recordkeeping.

    Science.gov (United States)

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Health Care Providers § 54.619 Audits and recordkeeping. (a) Health... Administrator or any other state or federal agency with jurisdiction. (c) Random audits. Health care...

  6. Holding services to account

    OpenAIRE

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation i...

  7. 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.

  8. Interactive Forecasting with the National Weather Service River Forecast System

    Science.gov (United States)

    Smith, George F.; Page, Donna

    1993-01-01

    The National Weather Service River Forecast System (NWSRFS) consists of several major hydrometeorologic subcomponents to model the physics of the flow of water through the hydrologic cycle. The entire NWSRFS currently runs in both mainframe and minicomputer environments, using command oriented text input to control the system computations. As computationally powerful and graphically sophisticated scientific workstations became available, the National Weather Service (NWS) recognized that a graphically based, interactive environment would enhance the accuracy and timeliness of NWS river and flood forecasts. Consequently, the operational forecasting portion of the NWSRFS has been ported to run under a UNIX operating system, with X windows as the display environment on a system of networked scientific workstations. In addition, the NWSRFS Interactive Forecast Program was developed to provide a graphical user interface to allow the forecaster to control NWSRFS program flow and to make adjustments to forecasts as necessary. The potential market for water resources forecasting is immense and largely untapped. Any private company able to market the river forecasting technologies currently developed by the NWS Office of Hydrology could provide benefits to many information users and profit from providing these services.

  9. 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...

  10. 77 FR 5838 - Notice of Intent To Repatriate Cultural Items: USDA Forest Service, Coconino National Forest...

    Science.gov (United States)

    2012-02-06

    ... 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...

  11. 78 FR 49332 - National Emergency Medical Services Advisory Council (NEMSAC); Notice of Federal Advisory...

    Science.gov (United States)

    2013-08-13

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... nationally recognized council of emergency medical services representatives and consumers, is to advise and... Transportation, Office of Emergency Medical Services, 1200 New Jersey Avenue SE., NTI-140, Washington, DC...

  12. 45 CFR 2540.560 - How do I renew authority to use a national service insignia?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false How do I renew authority to use a national service insignia? 2540.560 Section 2540.560 Public Welfare Regulations Relating to Public Welfare (Continued... National Service Insignia § 2540.560 How do I renew authority to use a national service insignia?...

  13. Building National Infrastructures for Patient-Centred Digital Services

    DEFF Research Database (Denmark)

    Thorseng, Anne; Jensen, Tina Blegind

    2015-01-01

    initiative to provide such services to patients is the Danish national e-health portal, sundhed.dk, which is at the forefront of governmental initiatives and which serves as a unified hub between the various participants in the healthcare sector. Studying the evolution of sundhed.dk in light of information......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. One......-health portal successfully managed to establish a solid foundation by means of providing direct usefulness and by building on existing information systems, routines, and governance structures in the healthcare sector. However, during this process, a number of unintended side effects appeared that have...

  14. The National Weather Service Ceilometer Planetary Boundary Layer Project

    Directory of Open Access Journals (Sweden)

    Hicks M.

    2016-01-01

    Full Text Available The National Weather Service (NWS is investigating the potential of utilizing the Automatic Surface Observing System’s (ASOS cloud base height indicator, the Vaisala CL31 ceilometer, to profile aerosols in the atmosphere. Field test sites of stand-alone CL31 ceilometers have been established, primarily, around the Washington DC metropolitan area, with additional systems in southwest USA and Puerto Rico. The CL31 PBL project examines the CL31 data collected for data quality, mixing height retrieval applicability, and its compliment to satellite data. This paper reviews the topics of the CL31 data quality and mixing height retrieval applicability.

  15. Design and Implementation of the Australian National Data Service

    Directory of Open Access Journals (Sweden)

    Andrew Treloar

    2009-06-01

    Full Text Available Normal 0 This paper will describe the genesis and realisation of the Australian National Data Service (ANDS. It will commence by outlining the context within which ANDS was conceived, both in the international research and Australian research support domains. It will then describe the process that brought about the ANDS vision and the principles that informed the realisation of that vision. The paper will then outline each of the four ANDS programs (Developing Frameworks, Providing Utilities, Seeding the Commons, and Building Capabilities while also discussing particular items of note about the approach ANDS is taking. The paper concludes by briefly examining related work in the UK and US.

  16. National Center for Standards and Certification Information: Service and programs

    Science.gov (United States)

    Overman, Joanne

    1994-01-01

    The National Center for Standards and Certification Information (NCSCI) provides information on U.S., foreign and international voluntary standards, government regulations, and conformity assessment procedures for non-agricultural products. The Center serves as a referral service and focal point in the United States for information on standards and standards-related information. NCSCI staff respond to inquiries, maintain a reference collection of standards and standards-related documents, and serve as the U.S. inquiry point for information to and from foreign countries.

  17. Development of the national radionuclide dose calibrator standardisation service.

    Science.gov (United States)

    van der Gaast, H; Buckman, S; Sherlock, S

    1993-03-01

    The Australian Nuclear Science and Technology Organisation, acting as agent for the CSIRO Division of Applied Physics, maintains the Australian standard of measurement for activity. The standard includes all nuclear medicine gamma emitters and a new standard for pure positron emitters. Under Section 10 of the National Measurement Act 1960, if a measurement is made for a legal purpose, or if the legality of a measurement is in dispute, it can only be confirmed if the following two conditions are fulfilled: (a) that the measurement be in terms of the prescribed Australian legal units of measurement. (b) that it can be proven to be traceable to an Australian primary standard of measurement. To satisfy these requirements, radionuclide dose calibrators require a calibration report determined by Ansto. For this reason, Ansto has developed the national radionuclide dose calibrator standardisation service.

  18. 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.

  19. 78 FR 68100 - Sunshine Act Meeting of the National Museums and Library Services Board

    Science.gov (United States)

    2013-11-13

    ... ARTS AND THE HUMANITIES Institute of Museum and Library Services Sunshine Act Meeting of the National Museums and Library Services Board AGENCY: Institute of Museum and Library Services (IMLS), NFAH. ACTION: Notice of Meeting. SUMMARY: The National Museum and Library Services Board, which advises the Director...

  20. 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

  1. 78 FR 13383 - Public Availability of the National Aeronautics and Space Administration FY 2012 Service Contract...

    Science.gov (United States)

    2013-02-27

    ... SPACE ADMINISTRATION Public Availability of the National Aeronautics and Space Administration FY 2012 Service Contract Inventory (SCI) AGENCY: Office of Procurement, National Aeronautics and Space... National Aeronautics and Space Administration (NASA) is publishing this notice to advise the public of...

  2. 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.

  3. 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.

  4. 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.

  5. 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

  6. 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...

  7. 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.

  8. Conducting an audit to improve the facilitation of emergency maternal and newborn referral in northern Ghana.

    Science.gov (United States)

    Awoonor-Williams, John Koku; Bailey, Patricia E; Yeji, Francis; Adongo, Ayire Emmanuel; Baffoe, Peter; Williams, Afua; Mercer, Sarah

    2015-10-01

    Ghana Health Service conducted an audit to strengthen the referral system for pregnant or recently pregnant women and newborns in northern Ghana. The audit took place in 16 facilities with two 3-month cycles of data collection in 2011. Midwife-led teams tracked 446 referred women until they received definitive treatment. Between the two audit cycles, teams identified and implemented interventions to address gaps in referral services. During this time period, we observed important increases in facilitating referral mechanisms, including a decrease in the dependence on taxis in favour of national or facility ambulances/vehicles; an increase in health workers escorting referrals to the appropriate receiving facility; greater use of referral slips and calling ahead to alert receiving facilities and higher feedback rates. As referral systems require attention from multiple levels of engagement, on the provider end we found that regional managers increasingly resolved staffing shortages; district management addressed the costliness and lack of transport and increased midwives' ability to communicate with pregnant women and drivers; and that facility staff increasingly adhered to guidelines and facilitating mechanisms. By conducting an audit of maternal and newborn referrals, the Ghana Health Service identified areas for improvement that service providers and management at multiple levels addressed, demonstrating a platform for problem solving that could be a model elsewhere.

  9. 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

  10. Getting our house in order: an audit of the registration and publication of clinical trials supported by the National Institute for Health Research Oxford Biomedical Research Centre and the Musculoskeletal Biomedical Research Unit.

    OpenAIRE

    Tompson, AC; Petit-Zeman, S; Goldacre, B.; Heneghan, CJ

    2016-01-01

    Objectives To audit the proportion of clinical trials that had been publically registered and, of the completed trials, the proportion published. Setting 2 major research institutions supported by the National Institute of Health Research (NIHR). Primary and secondary outcome measures The proportion of trials reporting results within 12 months, 24 months and ‘ever’. Factors associated with non-publication were analysed using logistic regression. Inclusion criteria Phases 2–4 clinical trials i...

  11. [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.

  12. The Essential Need for Research Misconduct Allegation Audits.

    Science.gov (United States)

    Loikith, Lisa; Bauchwitz, Robert

    2016-08-01

    Nearly 90 % of allegations of biomedical research misconduct in the United States are dismissed by responsible institutions without any faculty assessment or auditable record. Recently, members of the U.S. Congress have complained that the penalties for those against whom findings of research misconduct are made are too light and that too few grant funds associated with research misconduct have been recovered for use by other researchers and taxpayers. Here we discuss the laws that empower federal agencies that can oversee investigations of biomedical research misconduct: the Office of Research Integrity (ORI) and the Office of the Inspector General (OIG), both located within the Department of Health and Human Services (HHS). Research misconduct investigations pertaining to U.S. physical sciences funded through the National Science Foundation (NSF) are overseen by the NSF's OIG. While OIGs may provide some improvement over the ORI in the handling of research misconduct, we have found that a much more serious flaw exists which undermines an ability to conduct performance audits of the effectiveness by which allegations of research misconduct are handled in the United States. Specifically, sufficient data do not need to be retained by U.S. research institutions funded by HHS or NSF to allow effective audit of why allegations of research misconduct are dismissed before being seen by faculty inquiry or investigative committees. U.S. federal Generally Accepted Government Auditing Standards (GAGAS/Yellow Book), if applied to the research misconduct oversight process, would allow a determination of whether the handling of allegations of biomedical research misconduct actually functions adequately, and if not, how it might be improved. In particular, we propose that independent, external peer review under GAGAS audit standards should be instituted without delay in assessing the performance of ORI, or any other similarly tasked federal agency, in handling allegations of

  13. Implementing business continuity effectively within the UK National Health Service.

    Science.gov (United States)

    Roberts, Patrick; Molyneux, Helen

    2010-11-01

    Whereas major incident planning is very well established within National Health Service (NHS) organisations in the UK, business continuity management (BCM) planning, in many cases, is a relatively new activity; however, a combination of factors including the emergence of H1N1 influenza, has led to growing interest in the subject. This paper draws on both the personal experience of the authors and published research in relevant fields to make a number of specific recommendations about the effective implementation of BCM within NHS organisations. These include the need to define the BCM project properly; conduct a thorough business impact analysis considering 'back office' as well as clinical activities; define suitable command and control arrangements with clear delegated authority; and support plan development with appropriate training.

  14. The end of the National Technical Information Service

    Energy Technology Data Exchange (ETDEWEB)

    Sprehe, J.T.

    2000-07-01

    On August 12, 1999, the US Department of Commerce announced that Secretary William Daley would send to Congress legislation to close down the National Technical Information Service (NTIS). According to the departmental press release: After extensive review and analysis it was determined that the core function of NTIS, providing government information for a fee, is no longer needed in this day of advanced electronic technology. Established in 1950, NTIS' core business--the sale of government documents in microfiche and on paper--is rapidly becoming less of the necessity it was as agencies and groups have begun to post their reports on the Internet for free. This article discusses the proposed legislation.

  15. Outsourcing in the Italian National Health Service: findings from a national survey.

    Science.gov (United States)

    Macinati, Manuela S

    2008-01-01

    Over the last decade, outsourcing has become one of the major issues in health care. Two major concerns are related to public health care outsourcing practice. The first one involves the suitability of the outsourcing strategy in the public sector, principally with reference to the outsourcing of essential clinical services. The second one relates to the actual benefits of the outsourcing practice in health care, in terms of cost reduction and increasing efficiency. This paper aims to contribute to the debate and literature on outsourcing through a national survey carried out in the Italian National Health Service. In order to achieve the research objective, a questionnaire was developed and, after a pilot test, it was mailed to all Italian public providers. The total response rate was around 42%. Results showed that outsourcing is a widespread phenomenon within health care, especially in the ancillary services area. Moreover, results showed many criticalities of the outsourcing practice in the Italian health-care sector. On the one hand, criticalities concerned the reasons for outsourcing, the characteristics of the outsourced services and the management of the relationship with the vendor. With reference to essential clinical service, outsourcing, as currently managed by health-care providers, may potentially weaken their ability to reach its own objectives. On the other hand, criticalities related to respondent-perceived benefits. Despite the overall positive outsourcing experience expressed in the survey, the results on perceived benefits showed that the effects of outsourcing did not always align to managers' expectations, especially in the cost containment and efficiency area.

  16. Herzkathetereingriffe in Österreich im Jahr 2015 (mit Audit bis 2016 // Austrian National CathLab Registry (ANCALAR: Cardiac Catheterization, Coronary Angiography (CA and PCI in Austria during the Year 2015 (Registry Data with Audit including 2016

    Directory of Open Access Journals (Sweden)

    Mühlberger V

    2017-01-01

    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 but no centre was missing. Since 1992, every year, without interruption 90–100 para meters 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 2015/2014, Austria (A/AU/AUT is situated under the top nations in Europe with 6306/6534 Diagnostic Coronary Angiographies (CA, 2591/ 2686 Percutaneous Coronary Interventions (PCI, 381/379 Electrophysiologic Ablations and 77/70 Transarterial Aortic Valve Implantations (TAVI per one million inhabitants.br Numbers concerning non-coronary diagnoses and therapy further increased, coronary procedures decreased both (CA and PCI by –2.2% each, especially when related to the increasing numbers of inhabitants in Austria. Another reason in PCI reduction is the increasing number of intracoronary (i. c. diagnostics without i. c. therapy, i. e. in n = 22 reporting centres 13.1% of PCI were pure i.c. diagnostics during 2015.br A higher mortality of 25.6% 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 0.91% during 2015. Some centres do not report their mortality numbers at all, the rest of them reports 2.72%/0.32% mortality in their PCI for acute/non-acute cases. 24 hours/7 days on duty were 10 centres in 2015, starting with one to two in 2004 to 2009.br

  17. 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

  18. National Service Center, St. Louis County, Missouri - USA

    Directory of Open Access Journals (Sweden)

    Hellmuth, -

    1979-11-01

    Full Text Available The new building housing the National Service Center stands in a 40 Ha property in the outskirts of the city and it resembles more a university campus than an administrative centre. The building has only two levels above grade in an attempt to blend into the eminently rural surroundings, avoiding any architectural aggression to the natural environment. With a similar intention, earth hues were used in the precast concrete façade panels finish, completed by the horizontal emphasis of the dark bronze fenestration. Interiorly, the building is outstanding by its flexible arrangement, creating open and integrated office spaces. The modular structure allows for future expansion that will eventually double its present size without affecting its architectural unity.

    La nueva sede del National Service Center, situada en una parcela de más de 40 Há en el extrarradio de la ciudad, parece un campus universitario más que un centro administrativo. El edificio, que consta de sólo dos plantas sobre rasante, procura su integración en un paisaje marcadamente rural evitando la posible imposición agresiva de la arquitectura en el entorno natural. Con este fin se emplearon colores terrosos, en el acat>ado de los paneles prefabricados de cemento, complementados por una carpintería de marcado trazado horizontal en tonos bronce oscuro. Interiormente el edificio destaca por su flexibilidad, constituyendo espacios de oficinas abiertos e integrados. Su estructura modular permite la ampliación futura de la construcción, hasta duplicar su dimensión actual, sin alterar la unidad arquitectónica.

  19. APECTS REGARDING INTERNAL AUDIT PLANNING IN THE NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    DANIELA VITAN

    2015-04-01

    Full Text Available Our study refers to the planning of internal audit within the nonprofit organizations. The starting point is the hypothesis that planning of internal audit in nonprofit organizations is printed by their specific features and we want to highlight the way this influence occurs, which are the specific objectives that have to be pursued within the internal audit. During our research, in order to test the hypothesis we studied the national legal regulations, the specific literature of the field and we realized a practical documentation by consulting the internal audit guides of a foreign nonprofit organization. Our study reveals that in this area the legislation in force refers only to the compulsiveness of developing the internal audit activity in some specific categories of nonprofit organizations, without referring to the specific rules of organizing this activity within the nonprofit organizations. The national literature of the field is poor, but at the international level, the authors have concerns regarding the internal audit within the nonprofits. From a practical point of view, we emphasized the specific aspects of nonprofit organizations followed while planning internal audit regarding the financial system, budgetary system, internal control system, financing sources and human resources. We concluded that each audited field is influenced by the specific features of non-profit organizations within them. These features must be taken into account when planning the audit and drawing up the specific procedures within the nonprofits in order to add value to the audited information within internal audit engagement.

  20. 77 FR 51543 - National Advisory Committee on Rural Health and Human Services; Notice of Meeting

    Science.gov (United States)

    2012-08-24

    ... HUMAN SERVICES Health Resources and Services Administration National Advisory Committee on Rural Health...-second meeting. Name: National Advisory Committee on Rural Health and Human Services. Dates and Times...:15 a.m. Place: Radisson Hotel & Suites Austin Downtown, 111 East Cesar Chavez Street, Austin,...

  1. 76 FR 25696 - National Advisory Committee on Rural Health and Human Services; Notice of Meeting

    Science.gov (United States)

    2011-05-05

    ... HUMAN SERVICES Health Resources and Services Administration National Advisory Committee on Rural Health...-seventh meeting. Name: National Advisory Committee on Rural Health and Human Services. Dates and Times.... Place: Park Place Hotel, 300 East State Street, Traverse City, MI 49684. (231) 946-5000. Status:...

  2. 77 FR 14590 - National Emergency Medical Services Advisory Council (NEMSAC); Correction to the Notice of...

    Science.gov (United States)

    2012-03-12

    ... National Highway Traffic Safety Administration National Emergency Medical Services Advisory Council (NEMSAC... Emergency Medical Services Advisory Council Meeting on March 29, 2012, to alter the start time from 1 p.m... recognized council of emergency medical services (EMS) representatives and consumers to provide advice...

  3. 77 FR 24741 - Sunshine Act Meeting; National Museum and Library Services Board

    Science.gov (United States)

    2012-04-25

    ... ARTS AND THE HUMANITIES Sunshine Act Meeting; National Museum and Library Services Board AGENCY: Institute of Museum and Library Services (IMLS), NFAH. ACTION: Notice of meeting. SUMMARY: This notice sets forth the agenda of the forthcoming meeting of the National Museum and Library Services Board....

  4. 50 CFR 86.102 - How did the Service design the National Framework?

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false How did the Service design the National 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...

  5. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... rule entitled ``National School Lunch Program: School Food Service Account Revenue Amendments Related... Food and Nutrition Service 7 CFR Part 210 RIN 0584-AE11 National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval...

  6. 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.

  7. 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.

  8. 78 FR 23312 - Uranium Enrichment Fuel Cycle Inspection Reports Regarding Louisiana Energy Services, National...

    Science.gov (United States)

    2013-04-18

    ... COMMISSION Uranium Enrichment Fuel Cycle Inspection Reports Regarding Louisiana Energy Services, National... Energy Services (LES), LLC, National Enrichment Facility in Eunice, New Mexico, and has authorized the... Energy Act of 1954, as amended. The introduction of UF 6 into any module of the National...

  9. 36 CFR 6.8 - National Park Service solid waste responsibilities.

    Science.gov (United States)

    2010-07-01

    ..., DEPARTMENT OF THE INTERIOR SOLID WASTE DISPOSAL SITES IN UNITS OF THE NATIONAL PARK SYSTEM § 6.8 National Park Service solid waste responsibilities. (a) Beginning one year after January 23, 1995, a Superintendent will not permit or allow a person to dispose of solid waste at a National Park Service...

  10. EVALUATING THE ROLE OF THE REGULATORS OF THE EXTERNAL AUDIT PROFESSION IN ACHIEVING THE AUDIT QUALITY IN IRAQ

    Directory of Open Access Journals (Sweden)

    Fedaa Abd Almajid Sabbar Alaraji

    2016-12-01

    Full Text Available The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.

  11. Audit Information Management System

    Data.gov (United States)

    US Agency for International Development — USAID/OIG has initiated its new Audit Information Management System (AIMS) to track OIG's audit recommendations and USAID's management decisions. OIG's in-house...

  12. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

    Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

  13. 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...

  14. THE DEVELOPMENT OF AUDIT ACTIVITY IN UKRAINE FOR THE EUROPEAN INTEGRATION PROCESSES

    OpenAIRE

    Dorosh, N.

    2015-01-01

    The author in the article analyzes the audit activity in Ukraine and the main directions of audit and audit services. In addition in the article identified the factors that affect these processes. Procedure “Due diligence” was disclosed as a species related services to inform decisions about the acquisition, mergers, acquisitions and investments. The author made the conclusions on the further development of audit and comparatived Act Sarbanes – Oxley and Directive 2014/56 EU, concerning their...

  15. Construction of Evaluation Model of Risks of Commercial Bank Branches Suitable for the National Audit%构建适用于国家审计的商业银行分支行风险评价模型

    Institute of Scientific and Technical Information of China (English)

    徐吉明; 丁保利

    2012-01-01

    国家审计部门相对于其他监管部门对商业银行的风险评价,既有关注风险种类不同,又具有非持续性监管特点。本文从国家审计对商业银行的风险测量和揭示的特殊性出发,既考虑国家审计对商业银行风险评价的需求,又充分发挥国家审计在评价商业银行风险方面独有的优势,构建了适用于国家审计评价商业银行分支行风险的评价模型,以利于在国家审计实践中迅速把握商业银行各分支行风险程度,把有限的审计力量和时间用于分析风险程度较高的分支行,提高审计效率。%Compared with other regulators, in the risk evaluation system for commercial banks, the national audits takes different types of risk concerns, and its supervision over the commercial banks could not sustain the characteristics of broken chains. With the concerns on the specialty of state audits over commercial banks and that on making good use of the unique advantages of the state audits in the evaluations of commercial banks, the present study is trying to construct the national audit risk assessment model of branches of commercial banks which is to help the state audits to respond more quickly in the practice to the levels of the risks of each branch of a commercial banks, with the purpose that efficiency of audits will be raised by paying limited time to the analysis and anatomies of branches that have more risks.

  16. Methodology of the Auditing Measures to Civil Airport Security and Protection

    Directory of Open Access Journals (Sweden)

    Ján Kolesár

    2016-10-01

    Full Text Available Airports similarly to other companies are certified in compliance with the International Standardization Organization (ISO standards of products and services (series of ISO 9000 Standards regarding quality management, to coordinate the technical side of standardizatioon and normalization at an international scale. In order for the airports to meet the norms and the certification requirements as by the ISO they are liable to undergo strict audits of quality, as a rule, conducted by an independent auditing organization. Focus of the audits is primarily on airport operation economics and security. The article is an analysis into the methodology of the airport security audit processes and activities. Within the framework of planning, the sequence of steps is described in line with the principles and procedures of the Security Management System (SMS and starndards established by the International Standardization Organization (ISO. The methodology of conducting airport security audit is developed in compliance with the national programme and international legislation standards (Annex 17 applicable to protection of civil aviation against acts of unlawful interference.

  17. National Survey of Substance Abuse Treatment Services (N-SSATS-1997-2011)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  18. National Survey of Substance Abuse Treatment Services (N-SSATS-2014)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  19. National Survey of Substance Abuse Treatment Services (N-SSATS-2007)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  20. National Survey of Substance Abuse Treatment Services (N-SSATS-2013)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  1. 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...

  2. [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...

  3. 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...

  4. National Survey of Substance Abuse Treatment Services (N-SSATS-2004)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  5. National Survey of Substance Abuse Treatment Services (N-SSATS-2003)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  6. National Survey of Substance Abuse Treatment Services (N-SSATS-2009)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  7. National Survey of Substance Abuse Treatment Services (N-SSATS-2002)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  8. National Survey of Substance Abuse Treatment Services (N-SSATS-2008)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  9. National Survey of Substance Abuse Treatment Services (N-SSATS-2012)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  10. National Survey of Substance Abuse Treatment Services (N-SSATS-2006)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

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

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  12. National Survey of Substance Abuse Treatment Services (N-SSATS-2005)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  13. National Survey of Substance Abuse Treatment Services (N-SSATS-2011)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  14. National Survey of Substance Abuse Treatment Services (N-SSATS-2000)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The National Survey of Substance Abuse Treatment Services (N-SSATS) is designed to collect information from all facilities in the United States, both public and...

  15. 78 FR 43745 - Expanding National Service Through Partnerships to Advance Government Priorities

    Science.gov (United States)

    2013-07-19

    ... interventions in achieving agency priorities, and aggregate and disseminate the results of that evaluation. (b... national service on six areas: emergency and disaster services; economic opportunity; education; environmental stewardship; healthy futures; and veterans and military families. The SAA provides...

  16. [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...

  17. 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,...

  18. Customer satisfaction survey with the National Vaccine Cold Chain Delivery Service.

    Science.gov (United States)

    Meara, M O; Morrissey, Y; Corcoran, B

    2009-05-01

    In 2008 the Health Service Executive (HSE) carried out a survey to assess general practitioners (GPs) satisfaction with the National Vaccine Cold Chain Service. This survey found high levels of satisfaction (> 90%) with the service. Over half of those surveyed had used the vaccine returns service with the majority (89.2%) finding it good or very good.

  19. National audit of acute severe asthma in adults admitted to hospital. Standards of Care Committee, British Thoracic Society.

    OpenAIRE

    1995-01-01

    OBJECTIVE--To ascertain the standard of care for hospital management of acute severe asthma in adults. DESIGN--Questionnaire based retrospective multicentre survey of case records. SETTING--36 hospitals (12 teaching and 24 district general hospitals) across England, Wales, and Scotland. PATIENTS--All patients admitted with acute severe asthma between 1 August and 30 September 1990 immediately before publication of national guidelines for asthma management. MAIN MEASURES--Main recommendations ...

  20. National park visitor segments and their interest in rural tourism services and intention to revisit

    OpenAIRE

    SIEVÄNEN TUIJA; NEUVONEN MARJO; POUTA EIJA

    2015-01-01

    The study aims to understand national park visitors’ interests to use tourism services provided in the vicinity of Linnansaari, Seitseminen and Repovesi national parks in Southern Finland. Separate visitor groups were identified based on their use of tourism services and their intention to revisit the area. Data were generated from a questionnaire survey of 736 visitors to the national parks. The analyses revealed five dimensions of interest in tourism services from which five visitor groups ...

  1. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  2. Uncle Sam Says, "I Want You!" - The Politics of the Draft and National Service

    Science.gov (United States)

    2007-11-02

    national service programs, although limited in scope. During the Great Depression , President Roosevelt persuaded Congress to establish a Civilian...Call To Civic Service: National Service for Country and Community (New York: The Free Press, 1988); E.J. Dionne, Jr., Kayla Meltzer Drogosz, and Robert...Meets the Citizen-Soldier,” and Harris Wofford, “The Politics of Service,”in ed. E.J. Dionne, Jr., Kayla Meltzer Drogosz, and Robert E. Litan

  3. 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...

  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. 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...

  7. 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...

  8. 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...

  9. USGS Imagery Only Large-scale Base Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Imagery Only Large service from The National Map (TNM) consists of National Agriculture Imagery Program (NAIP) and high resolution orthoimagery (HRO) that...

  10. Audit of primary care electrocardiograms sent as emergency to a telehealth service - the Telehealth Network of Minas Gerais, Brazil.

    Science.gov (United States)

    Marcolino, Milena S; Carvalho, Bárbara C; Lucena, Aline M; França, Ana Luiza N; Pessoa, Cristiane G; Neves, Daniel S; Alkmim, Maria Beatriz M

    2015-01-01

    The Telehealth Network of Minas Gerais (TNMG) is a public telehealth service in Brazil that has performed electrocardiogram (ECG) analysis since 2005. From February to March 2014, 28% of ECGs were classified as "emergency" by the primary care tele-health sites. This quasi-experimental study aimed to investigate the reasons behind the high number of emergency ECGs being sent in, the implementation of corrective actions, and an assessment of the impact of these actions. In the 1st phase, primary care units that sent >70% of ECGs as emergency from February to March 2014 were selected. The 2nd phase consisted of the intervention. In the 3rd phase, the proportion of ECGs sent as an emergency during the 1st and 2nd months post intervention were assessed. Of the 63 cities selected during the 1st phase, 50% of the practitioners did not know the proper definition of emergency. After the intervention, 67% of the cities had a significant reduction in the proportion of ECGs sent as an emergency during the 1st month, and 17% had a significant reduction during the 2nd month.

  11. Phase II Audit Report - Energy & Water Audits of LLNL Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Horst, B I; Jacobs, P C; Pierce, S M

    2005-08-03

    This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos

  12. 78 FR 78380 - Notice of Inventory Completion: U.S. Department of the Interior, National Park Service, Fort...

    Science.gov (United States)

    2013-12-26

    ... Service, Fort Bowie National Historic Site, Bowie, AZ AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The U.S. Department of the Interior, National Park Service, Fort Bowie National Historic... control of these human remains should submit a written request to Fort Bowie National Historic Site. If...

  13. 76 FR 7232 - Notice of Inventory Completion: U.S. Department of the Interior, National Park Service, Dinosaur...

    Science.gov (United States)

    2011-02-09

    ... Service, Dinosaur National Monument, Dinosaur, CO AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The U.S. Department of the Interior, National Park Service, Dinosaur National Monument, Dinosaur... culturally affiliated with the human remains may contact Dinosaur National Monument. Disposition of the...

  14. 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...

  15. 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...

  16. Competition in the UK National Health Service: mission impossible?

    Science.gov (United States)

    Maynard, A

    1993-03-01

    Despite the dominant ideology of the 1980s being libertarian, pragmatism triumphed and, despite several attempts to privatise the UK National Health Service, the Thatcherite reforms maintained public finance and sought to create competition in the supply of health care. Even this partial reform was radical and has led to major changes in structure and process. However, the Government has refused to evaluate both the cost and the outcome of the reforms. Furthermore, with minimal definition of how the 'internal market' was to work, the Government has regulated the competitive processes in an ad hoc manner, often responding to obvious but unforeseen problems (e.g. local monopoly power). Competition is costly to create, requiring large investments in managerial personnel and information technology, and difficult to sustain because of the propensity of capitalists, through self interest, to destroy capitalism. Problems such as quality, equity and the closure of excess capacity were well defined prior to the NHS reforms and have not yet been resolved following the reforms. Whether adversarial rather than collaborative relationships are more efficient in the health care sector is unknown. Indeed there remains little evidence to sustain the claims of political rhetoric that competition 'works' i.e. increases efficiency, enhances equity and contains costs. Despite this reformers seek to create competition and complete mission impossible.

  17. Design and internal validation of an obstetric early warning score: secondary analysis of the Intensive Care National Audit and Research Centre Case Mix Programme database.

    Science.gov (United States)

    Carle, C; Alexander, P; Columb, M; Johal, J

    2013-04-01

    We designed and internally validated an aggregate weighted early warning scoring system specific to the obstetric population that has the potential for use in the ward environment. Direct obstetric admissions from the Intensive Care National Audit and Research Centre's Case Mix Programme Database were randomly allocated to model development (n = 2240) or validation (n = 2200) sets. Physiological variables collected during the first 24 h of critical care admission were analysed. Logistic regression analysis for mortality in the model development set was initially used to create a statistically based early warning score. The statistical score was then modified to create a clinically acceptable early warning score. Important features of this clinical obstetric early warning score are that the variables are weighted according to their statistical importance, a surrogate for the FI O2 /Pa O2 relationship is included, conscious level is assessed using a simplified alert/not alert variable, and the score, trigger thresholds and response are consistent with the new non-obstetric National Early Warning Score system. The statistical and clinical early warning scores were internally validated using the validation set. The area under the receiver operating characteristic curve was 0.995 (95% CI 0.992-0.998) for the statistical score and 0.957 (95% CI 0.923-0.991) for the clinical score. Pre-existing empirically designed early warning scores were also validated in the same way for comparison. The area under the receiver operating characteristic curve was 0.955 (95% CI 0.922-0.988) for Swanton et al.'s Modified Early Obstetric Warning System, 0.937 (95% CI 0.884-0.991) for the obstetric early warning score suggested in the 2003-2005 Report on Confidential Enquiries into Maternal Deaths in the UK, and 0.973 (95% CI 0.957-0.989) for the non-obstetric National Early Warning Score. This highlights that the new clinical obstetric early warning score has an excellent ability to

  18. Variation in promptness of presentation among 10,297 patients subsequently diagnosed with one of 18 cancers: evidence from a National Audit of Cancer Diagnosis in Primary Care.

    Science.gov (United States)

    Keeble, Stuart; Abel, Gary A; Saunders, Catherine L; McPhail, Sean; Walter, Fiona M; Neal, Richard D; Rubin, Gregory P; Lyratzopoulos, Georgios

    2014-09-01

    Cancer awareness public campaigns aim to shorten the interval between symptom onset and presentation to a doctor (the 'patient interval'). Appreciating variation in promptness of presentation can help to better target awareness campaigns. We explored variation in patient intervals recorded in consultations with general practitioners among 10,297 English patients subsequently diagnosed with one of 18 cancers (bladder, brain, breast, colorectal, endometrial, leukaemia, lung, lymphoma, melanoma, multiple myeloma, oesophageal, oro-pharyngeal, ovarian, pancreatic, prostate, renal, stomach, and unknown primary) using data from of the National Audit of Cancer Diagnosis in Primary Care (2009-2010). Proportions of patients with 'prompt'/'non-prompt' presentation (0-14 or 15+ days from symptom onset, respectively) were described and respective odds ratios were calculated by multivariable logistic regression. The overall median recorded patient interval was 10 days (IQR 0-38). Of all patients, 56% presented promptly. Prompt presentation was more frequent among older or housebound patients (p presentation was most frequent for bladder and renal cancer (74% and 70%, respectively); and least frequent for oro-pharyngeal and oesophageal cancer (34% and 39%, respectively, p presentation were 2.26 (95% confidence interval 1.57-3.25) and 0.42 (0.34-0.52) for oro-pharyngeal and bladder cancer, respectively. Sensitivity analyses produced similar findings. Routinely recorded patient interval data reveal considerable variation in the promptness of presentation. These findings can help to prioritise public awareness initiatives and research focusing on symptoms of cancers associated with greater risk of non-prompt presentation, such as oro-pharyngeal and oesophageal cancer.

  19. 国家审计能力对政府预算透明度影响的实证研究--基于国际视野的经验数据%An Empirical Study of the Influence of National Audit Ability on the Transparency of Government Budget:Empirical Evidence from International Board Data

    Institute of Scientific and Technical Information of China (English)

    吴秋生; 上官泽明

    2015-01-01

    By selecting the panel data of 81 countries, starting from characteristics of national audit ability, this paper makes a study on the path and direction of the influence of national audit ability on the transparency of the government budget, with the national audit independence, subjective initiative of national audit immune function and the audit results announcement a-bility as 3 indicators to measure the national audit ability. The study shows that the national audit ability can play a positive governance role in promoting the government budget transparency. So suggestions are proposed to promote the transparency of government budget in the following four aspects, namely, to improve the national audit independence, to give full play to the immune function of national audit, to effectively promote the auditing results announcement, and work together with legisla-ture.%通过选取81个国家的面板数据,从国家审计能力的自身特征出发,将国家审计的独立性、国家审计“免疫”功能主观能动性、审计结果公告能力作为国家审计能力的3个测度指标,实证研究其对政府预算透明度影响的路径和方向。研究发现,国家审计能力在促进政府预算透明度提升方面可以发挥积极的治理效应。由此,提高国家审计的独立性、主动发挥国家审计“免疫”功能、有效推动国家审计结果公告以及与立法机关协同发挥作用可以促进政府预算透明度的提升。

  20. 审计问责视角下国家治理方略实现的路径选择%The Selection of Realization Paths of National Governance Strategy from the Perspective of Audit Accountability

    Institute of Scientific and Technical Information of China (English)

    陈淑芳; 曹政

    2012-01-01

    Governing based on determined responsibility in accordance with laws is the fundamental way to realize the target of national management in China.In an authoritarian society,national governance should be changed from limiting the power of government to clarify the responsibility of government.Being regarded as an important tool to realize sound management,audit accountability leads diversified subjects participating in accountability and helps in constructing government responsibility system,simultaneously,making a clear division of responsibilities in different governance levels.Audit accountability clearly clarifies the audit and audited relationship as a derivative contract of national governance.The successful performance of this contractual relationship needs to bring the instrumental rationality of audit accountability into play,expend and deepen it from three aspects: the breadth,depth and strength so as to achieving the path selection from "treating disease" to "preventing disease".%依法定责而治是中国国家治理目标实现的根本途径。在权力型社会中,国家治理应从限制政府权力转为明确政府责任。审计问责作为实现良治的重要工具,引导多元主体参与问责,构建政府责任体系并对不同层级提出明确的责任划分,将审计与被审计关系明确为国家治理的派生性契约。这一契约关系的顺利履行需要发挥审计问责的工具理性,并从广度、强度和力度三方面进行拓展及深化,从而实现从"治已病"走向"治未病"的路径。

  1. Auditing Hybrid IT Environments

    Directory of Open Access Journals (Sweden)

    Georgiana Mateescu

    2014-01-01

    Full Text Available 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 main principles that drive the technology strategy in order to maximize the value added by IT assets in the business products. Section two summarizes the frameworks leveraged by our approach in order to implement the safety and profitability computation algorithms described in the third section. The paper concludes with benefits of our personal frameworks and presents the future developments.

  2. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

    Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  3. 7 CFR 246.20 - Audits.

    Science.gov (United States)

    2010-01-01

    ... of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN...'s review upon request. The cost of these audits shall be considered a part of nutrition services...

  4. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  5. 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...

  6. EnviroAtlas National Layers Master Web Service

    Data.gov (United States)

    U.S. Environmental Protection Agency — This EnviroAtlas web service supports research and online mapping activities related to EnviroAtlas (https://www.epa.gov/enviroatlas). This web service includes...

  7. [The Hospital Information System of the Brazilian Unified National Health System: a performance evaluation for auditing maternal near miss].

    Science.gov (United States)

    Nakamura-Pereira, Marcos; Mendes-Silva, Wallace; Dias, Marcos Augusto Bastos; Reichenheim, Michael E; Lobato, Gustavo

    2013-07-01

    This study aimed to investigate the performance of the Hospital Information System of the Brazilian Unified National Health System (SIH-SUS) in identifying cases of maternal near miss in a hospital in Rio de Janeiro, Brazil, in 2008. Cases were identified by reviewing medical records of pregnant and postpartum women admitted to the hospital. The search for potential near miss events in the SIH-SUS database relied on a list of procedures and codes from the International Classification of Diseases, 10th revision (ICD-10) that were consistent with this diagnosis. The patient chart review identified 27 cases, while 70 potential occurrences of near miss were detected in the SIH-SUS database. However, only 5 of 70 were "true cases" of near miss according to the chart review, which corresponds to a sensitivity of 18.5% (95%CI: 6.3-38.1), specificity of 94.3% (95%CI: 92.8-95.6), area under the ROC of 0.56 (95%CI: 0.48-0.63), and positive predictive value of 10.1% (IC95%: 4.7-20.3). These findings suggest that SIH-SUS does not appear appropriate for monitoring maternal near miss.

  8. 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.

  9. 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.

  10. 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.

  11. 75 FR 51395 - AmeriCorps National Service Program

    Science.gov (United States)

    2010-08-20

    ... ``education award'' and ``term of service,'' and adds definitions for ``AmeriCorps education award,'' ``Silver.... This rule amends Sec. 2510.20 by adding definitions to clarify that in order for a Summer of Service or... rule amends the definition of ``term of service'' in Sec. 2525.20 to align with the NCSA by...

  12. 78 FR 63518 - Uranium Enrichment Fuel Cycle Inspection Reports Regarding Louisiana Energy Services, National...

    Science.gov (United States)

    2013-10-24

    ... COMMISSION Uranium Enrichment Fuel Cycle Inspection Reports Regarding Louisiana Energy Services, National... conducted inspections of the Louisiana Energy Services (LES), LLC, National Enrichment Facility in Eunice... the Atomic Energy Act of 1954, as amended. The introduction of UF 6 into any module of the...

  13. An Evaluation of the Effectiveness of National Park Service Interpretive Planning

    Science.gov (United States)

    Wells, Marcella

    2008-01-01

    In 2005-2006, the National Park Service Office of Interpretive Planning at Harpers Ferry Center, in collaboration with the author, conducted an evaluation project to (a) assess the appropriateness and quality of specific elements of National Park Service (NPS) interpretive plans, (b) determine where improvements in planning might be made, and (c)…

  14. 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.

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

    Science.gov (United States)

    Dixon, Jill; Duncan, Christopher Ja

    2014-01-01

    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 priorities include establishing novel approaches to antimicrobial management (eg, duration of therapy, combination regimens) to protect against resistance and working with the pharmaceutical

  16. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance...

  17. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available

    The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded.

    The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  18. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded. The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  19. 49 CFR 1510.15 - Accounting and auditing requirements.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for...

  20. 48 CFR 304.804-70 - Contract closeout audits.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting...

  1. 22 CFR 201.41 - Audit and inspection.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Audit and inspection. 201.41 Section 201.41...-Related Services § 201.41 Audit and inspection. The borrower/grantee shall maintain records adequate to... to identify the importer (or the first purchaser or transferee if the commodity is imported by...

  2. 21 CFR 20.52 - Availability of records at National Technical Information Service.

    Science.gov (United States)

    2010-04-01

    ... Information Service. 20.52 Section 20.52 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PUBLIC INFORMATION Procedures and Fees § 20.52 Availability of records at National Technical Information Service. The Food and Drug Administration is furnishing a number of...

  3. 30 CFR 227.301 - What are a State's responsibilities if it performs audits?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What are a State's responsibilities if it performs audits? 227.301 Section 227.301 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE... Functions § 227.301 What are a State's responsibilities if it performs audits? If you perform audits...

  4. 75 FR 45656 - Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Siuslaw National...

    Science.gov (United States)

    2010-08-03

    ... National Forest is responsible for notifying the Confederated Tribes of the Coos, Lower Umpqua and Siuslaw... National Park Service Notice of Inventory Completion: U.S. Department of Agriculture, Forest Service, Siuslaw National Forest, Waldport, OR AGENCY: National Park Service, Interior. ACTION: Notice. Notice...

  5. The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs

    Institute of Scientific and Technical Information of China (English)

    Ziye Zhao; Bin Zhang

    2008-01-01

    This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit quality when the evaluation of audit quality is costly. The adoption of asset impairment recognition in China has brought about a considerable impact on financial reporting of Chinese listing companies in recent years. This new accounting practice provided a special environment, which was subjected to less endogeneity problems than usual, to test the relationship between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value and firm characteristics are empirically related to write-downs, reflected in the four dimensions return relevance, price relevance, persistence and determinant. Using these four dimensions, we investigated whether audit business scale advantage(ABSA) affect audit quality of asset write-downs. We contribute to the literature with the following findings. First, auditors’ business scale is positively related to return relevance of write-downs. Second, auditors with ABSA not only enhance the relevance between impairments and economic variables but also weaken the relation between impairments and managerial variables; however, the results appear in only a few of the firm-specific variables. Third, results are mixed when we test the ABSA effect on price-relevance and persistence dimensions. Fourth, the ABSA effect is stronger when the complexity of asset write-downs requires some inside information to comprehend the nature of action. Adding to the main finding, we also found the ABSA effect became weaker when we proxy ABSA with raw data of companies’ business scale instead of the top five auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write-downs, although with weak evidence. Our results also indicated rational auditor choice based on quality of service in China’s audit market. We identified some unique

  6. Development of dose audits for complex treatment techniques in radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Stefanic, A. M.; Molina, L.; Vallejos, M.; Montano, G.; Zaretzky, A.; Saravi, M., E-mail: stefanic@cae.cnea.gov.ar [Centro Regional de Referencia con Patrones Secundarios para Dosimetria - CNEA, Presbitero Juan Gonzalez y Aragon 15, B1802AYA Ezeiza (Argentina)

    2014-08-15

    This work was performed in the frame of a Coordinated Research Project (CRP) with IAEA whose objective was to extend the scope of activities carried out by national TLD-based networks from dosimetry audit for rectangular radiation fields to irregular and small fields relevant to modern radiotherapy. External audit is a crucial element in QA programmes for clinical dosimetry in radiotherapy, therefore a methodology and procedures were developed and were made available for dose measurement of complex radiotherapy parameters used for cancer treatment. There were three audit steps involved in this CRP: TLD based dosimetry for irregular MLC fields for conformal radiotherapy, dosimetry in the presence of heterogeneities and 2D MLC shaped fields relevant to stereotactic radiotherapy and applicable to dosimetry for IMRT. In addition, a new development of film-based 2D dosimetry for testing dose distributions in small field geometry was included. The plan for each audit step involved a pilot study and a trial audit run with a few local hospitals. The pilot study focused on conducting and evaluation of the audit procedures with all participants. The trial audit run was the running of the audit procedures by the participants to test them with a few local radiotherapy hospitals. This work intends to provide audits which are much nearer clinical practice than previous audits as they involve significant testing of Tps methods, as well as verifications to determinate whether hospitals can correctly calculate dose delivery in radiation treatments. (author)

  7. 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...

  8. 76 FR 6827 - Public Availability of the National Aeronautic and Space Administration FY 2010 Service Contract...

    Science.gov (United States)

    2011-02-08

    ... SPACE ADMINISTRATION Public Availability of the National Aeronautic and Space Administration FY 2010 Service Contract Inventory AGENCY: National Aeronautic and Space Administration. ACTION: Notice of public... of the Consolidated Appropriations Act of 2010 (Pub. L. 111-117), National Aeronautic and...

  9. Donor exclusion in the National Blood Service Tissue Services living bone donor programme.

    Science.gov (United States)

    Pink, F; Warwick, R M; Purkis, J; Pearson, J

    2006-01-01

    National Blood Service (NBS) Tissue Services (TS) operates living donor and deceased donor tissue banking programmes. The living bone donor programme operates in collaboration with 91 orthopaedic departments across the country and collects bone donations, in the form of surgically removed femoral heads (FHs), from over 5,000 patients per annum undergoing total hip replacement. Bone donated via the living programme constitutes approximately 55% of the total bone donated to NBS. Non-NBS tissue banks, primarily in hospital orthopaedic departments, also bank donated bone for the UK. A survey of information received from 16 collaborating orthopaedic centres, between April 2003 and August 2004, identified 709 excluded donors. The total number of donations banked from these sites was 1,538. Donations can be excluded before collection if there are contraindications noted in a potential donor's medical history before their operation. Donors may also be excluded after collection of the FH, for instance because of reactive microbiology tests for blood borne viruses, or if the donation storage conditions or related documentation have not met stringent quality requirements. In this survey, bone or joint conditions were the major reasons for excluding potential donors before donation (154 of 709 exclusions, 22%), followed by a current or a past history of malignancy (139 of 709 exclusions, 20%). Local staffing and operational difficulties sometimes resulted in potential donors being missed, or specific reasons for exclusion not being reported (117 exclusions). These out numbered exclusions due to patient refusal (80 exclusions). A small number (quality. Training to ensure that standards are complied with and a firm evidence base for exclusion criteria, applied uniformly, will help focus donor identification efforts on individuals meeting rational criteria so that fewer potential donations are lost.

  10. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    DUTESCU MIHAELA

    2014-02-01

    Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .

  11. Audit mode change,corporate governance and audit effort

    Institute of Scientific and Technical Information of China (English)

    Limei; Cao; Wanfu; Li; Limin; Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources.The results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was weak.However,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance.Since the change in audit mode,the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly,relative to smaller firms.The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations,risk-based auditing is being achieved to a degree,reasonable and effective corporate governance helps to optimize audit resource allocation,and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability.Overall,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  12. Audit as Key Element of System Management Improvement in Company

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

    Full Text Available This article presents what is an audit for a company, tries to regularize the quality audits, presents main differences between separate types of audits and between audit and control. There are also some exemplary types of nonconformance in a company. Each system has a risk of deficiencies. They can result from material defects or human imperfection. A good quality system should allow the company to detect them in an organized and systematical manner. It guarantees that the irregularities will be removed before they cause a defective production. Quality management consists of planning the quality via quality plans, control and research plans, and supervision and verification by audits and controls. The objective of this paper is to present a special message of audit for organizations which is the improvement of management system in company. Quality audit is used with reference to quality system and its elements, to process, products and services. It compares the real values with expected ones with reference to the activities connected with quality and their results, and planned data. Thanks to quality audits, it is possible to state if the quality management instruments achieve the desired effect. Quality audit can be conducted for the internal and external purposes. One of the quality audit purposes is to estimate if the improvement is necessary or to take corrective actions. The universality of audit, which is completed by periodic system review preformed by head management, allows the use of its application effects both on the strategic and operational effects. Audit is often misled with quality monitoring or control, i.e. activities which aim to control the process or accept the product. Therefore this paper shows the differences between the notions. The information used to conduct an audit is only based on facts (evidence objective, which really exist, independent on emotions or prejudice. They can be documented, declared, based on observed

  13. Op weg naar de landelijke invoering van perinatale audit

    NARCIS (Netherlands)

    Leeman LD; Waelput AJM; Eskes M; Achterberg PW; VTV

    2007-01-01

    In the near future perinatal audit will start in the Netherlands, with a systematic critical analysis of the quality of care of perinatal mortality. The National Institute for Public Health and the Environment designed a plan for the implementation of perinatal audit. The slower decline of perinatal

  14. Audit and Evaluation of Computer Security. Computer Science and Technology.

    Science.gov (United States)

    Ruthberg, Zella G.

    This is a collection of consensus reports, each produced at a session of an invitational workshop sponsored by the National Bureau of Standards. The purpose of the workshop was to explore the state-of-the-art and define appropriate subjects for future research in the audit and evaluation of computer security. Leading experts in the audit and…

  15. 45 CFR 602.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM... Requirements § 602.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for...

  16. 45 CFR 1183.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1183.26 Section 1183.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining...

  17. 45 CFR 1174.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1174.26 Section 1174.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining...

  18. Audit of the Bloodhound Education Programme, 2012-2013

    Science.gov (United States)

    Straw, Suzanne; Jeffes, Jennifer; Dawson, Anneka; Lord, Pippa

    2015-01-01

    The National Foundation for Educational Research (NFER) was commissioned by the "Bloodhound Education Programme" (BEP) to conduct an audit of its activities throughout 2012 and early 2013. The audit included: telephone consultations with a range of stakeholders; analysis of monitoring and internal evaluation data; and attendance at two…

  19. How to Implement the NCAA Financial Audit Guidelines.

    Science.gov (United States)

    Connolly, Lawrence C., Jr.; And Others

    1987-01-01

    Suggestions for implementing new National Collegiate Athletic Association guidelines for intercollegiate athletics program financial audits include forming an internal task force, preparing an organization chart, choosing the type of audit, conducting a survey of booster groups, preparing a schedule of revenues and expenditures, selecting an…

  20. 12 CFR 715.10 - Audit report and working paper maintenance and access.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit report and working paper maintenance and access. 715.10 Section 715.10 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.10 Audit report and...

  1. 12 CFR 715.4 - Audit responsibility of the Supervisory Committee.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit responsibility of the Supervisory Committee. 715.4 Section 715.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.4 Audit responsibility of...

  2. 12 CFR 715.12 - Statutory audit remedies for Federal credit unions.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Statutory audit remedies for Federal credit unions. 715.12 Section 715.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.12 Statutory audit remedies...

  3. 12 CFR 715.6 - Audit of Federally-insured State-chartered credit unions.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit of Federally-insured State-chartered credit unions. 715.6 Section 715.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.6 Audit of...

  4. Pengembangan Audit Dokumentasi Keperawatan di Ruang Perawatan Intensif RS Santa Elisabeth Medan

    OpenAIRE

    Novitarum, Lilis

    2015-01-01

    Audit of nursing documentation is a continuous activities to assess quality of nursing services directly to improve the quality. Audit of nursing documentation helps nurses to behave and act prudently in performing nursing care to clients in order to minimize errors in performing their duties. This study aimed at developing an audit of nursing documentation audit in the Intensive Care Room. This study design was an action research. Which instrument of data collection techniques used were g...

  5. Comparing Audit Quality of Big 4 and Non-Big 4 Auditors

    OpenAIRE

    PING, CHAO-WEN

    2010-01-01

    In the first decade of the 21st centuries, there were many multinational corporations collapsed because of fraud. These scandals have induced concerns about audit quality even among the large international accounting firms. This study examines the quality of audit services in the Taiwanese audit market. Consistent with prior research, this paper treat audit quality as a dichotomous variable, and assume that Big 4 auditors are of higher quality than non-Big 4 auditors, as it is widely accepted...

  6. The Journey so far on Internal Audit Effectiveness: A Calling for Expansion

    OpenAIRE

    Mu’azu Saidu Badara; Siti Zabedah Saidin

    2013-01-01

    TInternal audit effectiveness has become a fruitful topic over the decade; this is because of the impor- tant roles play by the internal auditors in organizational survival and achievement. Most of the organizations whether public or private has established internal audit department with the mind of enjoying the benefit behind the internal audit service. Therefore, in line with this, the aim of this paper is to present the journey so far on internal audit effectiveness right from the period o...

  7. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

    In the need of renewing their system, the Internal Audit department has given a proposal for building a new one. Taking into consideration the problems of their system they elaborated a requirement's list with the functionalities and features they were expecting from the new management system. This new system would be primarily for the use of the Internal Audit staff but it would also support the follow-up of internal audit recommendations by potentially all CERN staff members.

  8. 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)

    Moore, M C; Gray, G D; Hale, D S; Kerth, C R; Griffin, D B; Savell, J W; Raines, C R; Belk, K E; Woerner, D R; Tatum, J D; Igo, J L; VanOverbeke, D L; Mafi, G G; Lawrence, T E; Delmore, R J; Christensen, L M; Shackelford, S D; King, D A; Wheeler, T L; Meadows, L R; O'Connor, M E

    2012-12-01

    The 2011 National Beef Quality Audit (NBQA-2011) assessed the current status of quality and consistency of fed steers and heifers. Beef carcasses (n = 9,802), representing approximately 10% of each production lot in 28 beef processing facilities, were selected randomly for the survey. Carcass evaluation for the cooler assessment of this study revealed the following traits and frequencies: sex classes of steer (63.5%), heifer (36.4%), cow (0.1%), and bullock (0.03%); dark cutters (3.2%); blood splash (0.3%); yellow fat (0.1%); calloused rib eye (0.05%); overall maturities of A (92.8%), B (6.0%), and C or greater (1.2%); estimated breed types of native (88.3%), dairy type (9.9%), and Bos indicus (1.8%); and country of origin of United States (97.7%), Mexico (1.8%), and Canada (0.5%). Certified or marketing program frequencies were age and source verified (10.7%), ≤A(40) (10.0%), Certified Angus Beef (9.3%), Top Choice (4.1%), natural (0.6%), and Non-Hormone-Treated Cattle (0.5%); no organic programs were observed. Mean USDA yield grade (YG) traits were USDA YG (2.9), HCW (374.0 kg), adjusted fat thickness (1.3 cm), LM area (88.8 cm2), and KPH (2.3%). Frequencies of USDA YG distributions were YG 1, 12.4%; YG 2, 41.0%; YG 3, 36.3%; YG 4, 8.6%; and YG 5, 1.6%. Mean USDA quality grade (QG) traits were USDA quality grade (Select(93)), marbling score (Small(40)), overall maturity (A(59)), lean maturity (A(54)), and skeletal maturity (A(62)). Frequencies of USDA QG distributions were Prime, 2.1%; Choice, 58.9%; Select, 32.6%; and Standard or less, 6.3%. Marbling score distribution was Slightly Abundant or greater, 2.3%; Moderate, 5.0%; Modest, 17.3%; Small, 39.7%; Slight, 34.6%; and Traces or less, 1.1%. Carcasses with QG of Select or greater and YG 3 or less represented 85.1% of the sample. This is the fifth benchmark study measuring targeted carcass characteristics, and information from this survey will continue to help drive progress in the beef industry. Results will

  9. Who uses independent dental services? Findings from a national survey.

    Science.gov (United States)

    McGrath, C; Moles, D; Bedi, R

    1999-10-01

    This study was designed to determine private dental services use in the UK and to determine if those who use an independent dental service attend more regularly, in addition to identifying factors associated with the use of private dental care. A random probability sample of 2668 addresses was selected from the British Postcode Address File (PAF) and 1865 adults aged 16 years or older took part in this study (70%). Respondents were interviewed in their homes about their use of dental services and socio-demographic information was collected. The data were analysed using the statistical package CHAID. A total of 23% (424) reported to be seen on a private basis the last time they visited the dentist. Of those, 54% (230) reported to have attended the dentist within the last six months compared to 46% (629) of those who used NHS services (P dental services.

  10. 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...

  11. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

    Department of Transportation — This tool supports the cyclical financial audit process. Qlikview supports large volumes of financial transaction data that can be mined, summarized and presented to...

  12. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

    Full Text Available The purpose of this work is to point to the possibilities of more efficient auditing. In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims and the volume of auditing do not change when the audit is done in the computer-informatics environment. The computer assisted audit technique (CAATs can improve the efficiency and productivity of audit procedures. In the computerized information system, the CAATs are the ways in which an auditor can use computer to gather or as help in gathering auditing evidence. There are more reasons why the auditors apply computer techniques that help in auditing. Most often, they do it to achieve improvement of auditing efficiency when the data volume is large. It depends on several factors whether the auditors will apply the computer techniques that help auditing and to what degree respectively. If they do it, the most important are the computer knowledge, professional skill, experience of auditors, and availability of computer technique, and adequacy of computer supports, infeasibility of hand tests, efficiency and time limit. Through several examples from practice, we showed the possibilities of ACL as one of the CAAT tools.

  13. Evolution of China's National AuditingInstitution:History & Logic Sketch%中国国家审计制度变迁:历史与逻辑勾画

    Institute of Scientific and Technical Information of China (English)

    曹越; 李晶; 伍中信

    2016-01-01

    As an important part of national governance,state audit provides protection for property rights.The state property rights protection problems arising from non-equilibrium in the institution market determine that the evolution of state audit institution is inevitable.The e-volution is meant to protect national property rights and maintain economy security,the path of which follows the principle of “taking induced change in the primary,and mandatory change as a supplement”,having a strong historical inheritance.In the future,state audit institution will a-chieve a historic change from “property rights-orientation”to “human rights orientation”,and from “government-led”to “citizen-led”change.%国家审计是国家治理系统的重要组成部分,具有产权保护功能。制度市场的非均衡引致的国家财产权益保护问题决定了国家审计制度变迁具有必然性;国家审计制度变迁的目标是维护国家财产权益和经济安全,变迁路径遵循“诱致性变迁为主、强制性变迁为辅”,并具有很强的历史继承性,未来国家审计制度将实现从“产权为本”到“人权为本”、“政府主导”到“公民主导”的历史性变迁。

  14. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

    Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

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

    OpenAIRE

    2015-01-01

    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 too...

  16. 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

  17. 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.

  18. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

    This report documents the results of the Comprehensive Baseline Environmental Audit completed for Selected Fossil Energy Sites in Wyoming. During this Audit, facilities, field sites, and activities were investigated and inspected in several areas of Wyoming that are considered to be representative of offsite work falling under the purview of the Morgantown Energy Technology Center (METC) in Morgantown, West Virginia. Department of Energy (DOE) personnel at METC and at the Liquid Fuels Technology Branch (LFTB) in Laramie, Wyoming were interviewed as were DOE contractors and Federal and state regulators. Extensive document review was also a key part of this Audit. The on-site portion of the Audit occurred in Morgantown from May 18 to 22, 1992, and throughout Wyoming from May 26 through June 10, 1992. EH-24 carries out independent assessments of DOE facilities and DOE-funded off-site activities as part of the Assistant Secretary's Environmental Audit Program. That program is designed to evaluate the status of facilities and activities regarding compliance with environmental laws, regulations, DOE Directives, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Audit stresses the fact that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. 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 beyond the purview of EH-24. Specifically included within this Audit were Air, Soils/Sediment/Biota, Surface Water/Drinking Water, Groundwater, Waste Management, Toxic and Chemical Materials, Quality Assurance, Radiation, Inactive Waste Sites, and Environmental Management.

  19. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

    This report documents the results of the Comprehensive Baseline Environmental Audit completed for Selected Fossil Energy Sites in Wyoming. During this Audit, facilities, field sites, and activities were investigated and inspected in several areas of Wyoming that are considered to be representative of offsite work falling under the purview of the Morgantown Energy Technology Center (METC) in Morgantown, West Virginia. Department of Energy (DOE) personnel at METC and at the Liquid Fuels Technology Branch (LFTB) in Laramie, Wyoming were interviewed as were DOE contractors and Federal and state regulators. Extensive document review was also a key part of this Audit. The on-site portion of the Audit occurred in Morgantown from May 18 to 22, 1992, and throughout Wyoming from May 26 through June 10, 1992. EH-24 carries out independent assessments of DOE facilities and DOE-funded off-site activities as part of the Assistant Secretary`s Environmental Audit Program. That program is designed to evaluate the status of facilities and activities regarding compliance with environmental laws, regulations, DOE Directives, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Audit stresses the fact that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. 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 beyond the purview of EH-24. Specifically included within this Audit were Air, Soils/Sediment/Biota, Surface Water/Drinking Water, Groundwater, Waste Management, Toxic and Chemical Materials, Quality Assurance, Radiation, Inactive Waste Sites, and Environmental Management.

  20. 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 of...

  1. Phase I of The National Beef Quality Audit-2011: quantifying willingness-to-pay, best-worst scaling, and current status of quality characteristics in different beef industry marketing sectors.

    Science.gov (United States)

    Igo, J L; VanOverbeke, D L; Woerner, D R; Tatum, J D; Pendell, D L; Vedral, L L; Mafi, G G; Moore, M C; McKeith, R O; Gray, G D; Griffin, D B; Hale, D S; Savell, J W; Belk, K E

    2013-04-01

    The National Beef Quality Audit (NBQA)-2011 benchmarked the current status of and assessed progress being made toward quality and consistency of U.S. cattle, carcasses, and beef products after the completion of the first NBQA in 1991. Unlike previous NBQA, objectives of the 2011 Phase I study were to determine how each beef market sector defined 7 quality categories, estimate willingness-to-pay (WTP) for the same quality categories by market sector, and establish a best-worst (B/W) scaling for the quality categories. Structured face-to-face interviews were conducted and responses were recorded using dynamic routing software over an 11-mo period (February to December 2011) with decision makers in each of the following beef market sectors: Feeders (n = 59), Packers (n = 26), Food Service, Distribution, and Further Processors (n = 48), Retailers (n = 30), and Government and Allied Industries (n = 47). All respondents participated in a structured interview consisting of WTP and B/W questions that were tied to 7 quality categories and then were asked to "define" each of the 7 categories in terms of what the category meant to them, resulting in completely unbiased results. The 7 quality categories were a) how and where the cattle were raised, b) lean, fat, and bone, c) weight and size, d) cattle genetics, e) visual characteristics, f) food safety, and g) eating satisfaction. Overall, "food safety" and "eating satisfaction" were the categories of greatest and second most importance, respectively, to all beef market sectors except for Feeders. Feeders ranked "how and where the cattle were raised" and "weight and size" as the most important and second most important, respectively. Overall, "how and where the cattle were raised" had the greatest odds of being considered a nonnegotiable requirement before the raw material for each sector would be considered for purchase and was statistically more important (P market sectors were considered, "eating satisfaction" was shown to

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

    DEFF Research Database (Denmark)

    Holm, Claus

    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 determina......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...... 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...

  3. 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 scale. Orthoimagery data are typically high resolution images...

  4. 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...

  5. 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...

  6. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.

  7. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

      Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions...

  8. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  9. 财政涉农资金整合下的国家审计思考%Thinking on National Audit under the Integration of Fiscal Agricultural Funds

    Institute of Scientific and Technical Information of China (English)

    李修文

    2016-01-01

    财政涉农资金是指国家对农业、农村和农民为补助对象的各类专项资金。在“精准扶贫”的推动下,整合财政涉农资金被提上议程。政府审计作为我国政治经济监督体系的重要组成部分,在保障财政涉农资金整合的政策落实中更是义不容辞。但现阶段针对涉农资金整合审计的理论与实践研究都极度匮乏,文章从分析开展涉农资金整合审计的意义入手,探讨其实施过程中存在的难点与解决方法,以期推动扶贫跟踪审计的不断发展。%Fiscal agricultural capital refers to the subsidies to agriculture,rural areas and farmers as the object of all kinds of special funds.Under the impetus of the “precision”for poverty alleviation,integrating fiscal agricultural funds are on the agenda. Government audit as an important part of the political and economic supervision system in China,is incumbent upon the imple-mentation of agricultural capital integration in the protection of fiscal policies.But at this stage,auditing theory and practice re-search on agricultural capital integration are extremely deficient.This paper analyzes the significance of improving agricultural capital integration audit,and discusses the difficulties that exist in the implementation process and the solutions in order to pro-mote the continuous development of tracking audit for poverty alleviation.

  10. 76 FR 20336 - Defense Audit Advisory Committee (DAAC)

    Science.gov (United States)

    2011-04-12

    ... reporting processes, systems of internal controls, audit processes, and processes for monitoring compliance with relevant laws and regulations. (b) Agenda 3:00 Opening Remarks 3:15 Use of Service Auditors...

  11. 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...

  12. 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...

  13. Management of bison in the National Wildlife Refuge System, U.S. Fish and Wildlife Service

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This report, from the region 6 Wildlife Health Office, discusses management of bison (Bison bison) within the National Wildlife Refuge System, and future management...

  14. 77 FR 12333 - Special Nuclear Material License Amendment From Louisiana Energy Services, LLC, for the National...

    Science.gov (United States)

    2012-02-29

    ... From the Federal Register Online via the Government Publishing Office ] NUCLEAR REGULATORY COMMISSION Special Nuclear Material License Amendment From Louisiana Energy Services, LLC, for the National Enrichment Facility, Hobbs, NM AGENCY: Nuclear Regulatory Commission. ACTION: Publication of...

  15. 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...

  16. 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 consists of footprints where US Topo products are currently available. Various green tints are used to...

  17. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

  18. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...... the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...

  19. Role of coordinators in national and international major trauma services.

    Science.gov (United States)

    Ross, Jessica; Ashby, Nichola

    2016-12-07

    Major trauma services in the UK underwent reform in April 2012, following reports that trauma care in England was 'unacceptable' and in need of desperate change, and urgent recommendations were made to improve coordination, costs, and information about trauma care to avoid unnecessary deaths. Following the reconfiguration of services, NHS England highlighted the need for nurse key-workers, or coordinators, to support patients through the major trauma pathway and into rehabilitation. This article examines the literature on the coordinator role to understand its function in UK and international major trauma networks.

  20. 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.

  1. Phase II Audit Report - Energy & Water Audits of LLNL Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Horst, B I; Jacobs, P C; Pierce, S M

    2005-08-03

    This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos

  2. 42 CFR 62.1 - What is the scope and purpose of the National Health Service Corps scholarship program?

    Science.gov (United States)

    2010-10-01

    ... Health Service Corps scholarship program? 62.1 Section 62.1 Public Health PUBLIC HEALTH SERVICE... SCHOLARSHIP AND LOAN REPAYMENT PROGRAMS National Health Service Corps Scholarship Program § 62.1 What is the scope and purpose of the National Health Service Corps scholarship program? These regulations apply...

  3. Brand audit and investigating the relationship between audit indicators in hospitality industry (A case of study: Shiraz Homa Hotel

    Directory of Open Access Journals (Sweden)

    fariborz rahimnia

    2014-03-01

    Full Text Available Regarding to some probable fluctuations in brand performance during its life cycle, in different periods of time a precise audit of brand healthy performance should be performed. Numerous evidences show that attention paid to brand audit by most local businesses is not sufficient and there is not any effective tool for brand audit. In this line, the aim of this research is three sided. The first goal is to describe brand audit and its indicators. The second is to audit Homa hotel brand performance using audit indicators and the last one is to test the significance of indicators relationships. Statistical population is all customers who use the services of Homa hotel. Among these customers a sample including 400 individuals is chosen. To test the validity of questionnaires, face validity (FA approach is applied. Questionnaire reliability is also tested by two approaches including alpha Cronbach (%96 and split-half approach (%89. Conducting audit process using six indicators showed that Homa hotel was a successful brand however we faced some differences when we used stringent approach (test value= 3.5 in comparing the means to audit the brand. On the other hand, testing the conceptual model revealed that some relationships between brand audit indicators are significant.

  4. 15 CFR 995.14 - Auditing.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14... AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE QUALITY ASSURANCE AND CERTIFICATION REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF...

  5. 7 CFR 249.18 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 249.18 Section 249.18 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of...

  6. Marketing audit reveals holes and opportunities.

    Science.gov (United States)

    Pearson, E

    1990-07-01

    The marketing department is an essential function of the hospital. But do you know if your marketing efforts are meeting your institution's objectives? An audit of the department is as essential as any other part of the marketing plan. The author tells you "how" and "why" you should seek the services of an auditor to examine your marketing function.

  7. Internal audit function: a comparison between private and public sector in Nigeria

    Directory of Open Access Journals (Sweden)

    Madawaki Abdulkadir

    2017-01-01

    Full Text Available This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors. While the results showed that differences exist in the reporting status between internal audit in the two sectors with private sector internal audit reporting to audit committee and chief executive officer and public sector internal audit reporting to chief executive officer and chief financial officer. Almost a similar amount of work is outsourced, and private sector entities are more likely to outsource than those in public sector. There is slight difference between internal audit activities and interaction with external auditor in the two sectors with private sector more likely to coordinate in the area of access to audit working papers.

  8. COORDINATING SERVICES FOR HANDICAPPED CHILDREN, A REPORT OF THE NATIONAL INSTITUTE ON SERVICES FOR HANDICAPPED CHILDREN AND YOUTH.

    Science.gov (United States)

    KURREN, OSCAR; OBERMANN, C. ESCO

    THE REPORT AND ITS GUIDELINES SUMMARIZE VIEWS EXPRESSED IN SEVERAL PAPERS AND CONFERENCES SPONSORED BY THE NATIONAL INSTITUTE ON SERVICES FOR HANDICAPPED CHILDREN AND YOUTH. THE PURPOSES OF THE INSTITUTE ARE DEFINED. GUIDELINES DEVELOPED BY PRELIMINARY COMMITTEES AND REFINED BY CONFERENCES COVER FIVE AREAS--COOPERATION AMONG VOLUNTARY…

  9. Symbolic Power in European Diplomacy: The Struggle Between National Foreign Services and the EU's External Action Service

    DEFF Research Database (Denmark)

    Adler-Nissen, Rebecca

    2014-01-01

    -capital, that is, its monopoly of symbolic power and this explains the counter-strategies adopted by national foreign services. The struggles to define the ‘genuine’ diplomat reveal a rupture in the European diplomatic field, pointing towards a transformation of European statehood and the emergence of a hybrid...

  10. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

    Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.

  11. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

    This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

  12. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    Purpose: The authors aim to exploit a natural experment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach: Regression analysis is used. The authors apply both a core audit f...

  13. 78 FR 72701 - Notice of Inventory Completion: U.S. Department of the Interior, National Park Service, Natural...

    Science.gov (United States)

    2013-12-03

    ... Service, Natural Bridges National Monument, Moab, UT AGENCY: National Park Service, Interior. ACTION... associated funerary object should submit a written request to Natural Bridges National Monument. If no... request with information in support of the request to Natural Bridges National Monument at the address...

  14. [A method for auditing medical records quality: audit of 467 medical records within the framework of the medical information systems project quality control].

    Science.gov (United States)

    Boulay, F; Chevallier, T; Gendreike, Y; Mailland, V; Joliot, Y; Sambuc, R

    1998-03-01

    Future hospital accreditation could take into account the quality of medical files. The objectives of this study is to test a method for auditing and evaluating the quality of the handing of medical files. We conducted a retrospective regional audit based on the frame of reference the National Agency for Medical Development and Evaluation, by using a sample of cases, stratified by establishment. In our region, the global budgets of 47 public and private hospitals participating in the public hospital service, are adjusted while keeping in mind the medicalised activity data (PMSI). This audit was proposed to the doctors of the Department of Medical Information on the occasion of the regulatory PMSI quality control. A total of 467 questionnaires were given by 39 of the 47 sollicited hospitals (83%). The methodological aspects (questionnaire, cooperative approach...) are discussed. The make-up of medical files can alos be improved by raising the percentage of the presence of important data or documents such as the reason for admission (74.1%), the surgery report (83.2%), and the hospitalisation report (66.6%). A system for classifying the paraclinical results is shared and systematic throughout the service or hospital in only 73.2% of cases. The quality of the handing of medical files seems problematic in our hospitals and actions for improving the quality should be undertaken as a priority.

  15. NUCLEAR INFORMATION SERVICES AT THE NATIONAL NUCLEAR DATA CENTER.

    Energy Technology Data Exchange (ETDEWEB)

    BURROWS,T.W.; DUNFORD,C.L.

    2004-09-26

    The National Nuclear Data Center has provided remote access to its databases and other resources since 1986. This year we have completed the modernization of our databases and Web site. Resources available from our Web site will be summarized and some of the major improvements described in more detail.

  16. The National Union Catalog, Reference and Related Services.

    Science.gov (United States)

    Kimball, John W., Jr., Comp.; Freitag, Ruth S.

    The National Union Catalog (NUC) is a record of publications and their location in more than 1,100 libraries in the United States and Canada. As such, it is the central register of library resources in North America. Major portions of the NUC are published on a continuing basis, but most of the records for imprints before 1956 consist of card…

  17. National Beef Quality Audit-2000: survey of targeted cattle and carcass characteristics related to quality, quantity, and value of fed steers and heifers.

    Science.gov (United States)

    McKenna, D R; Roebert, D L; Bates, P K; Schmidt, T B; Hale, D S; Griffin, D B; Savell, J W; Brooks, J C; Morgan, J B; Montgomery, T H; Belk, K E; Smith, G C

    2002-05-01

    The National Beef Quality Audit-2000 was conducted to assess the current status ofthe quality and consistency of U.S. fed steers and heifers. Between May and November 2000, survey teams assessed hide condition (n = 43,415 cattle for color, brands, mud/manure), bruises (n = 43,595 carcasses), offal and carcass condemnation (n = 8,588 cattle), and carcass quality and yield information (n = 9,396 carcasses) in 30 U.S. beef packing plants. Hide colors were black (45.1%), red (31.0%), yellow (8.0%), Holstein (5.7%), gray (4.0%), white (3.2%), brown (1.7%), and brindle (1.3%). Brand frequencies were no (49.3%), one (46.2%), and two or more (4.4%), and brands were located on the butt (36.3%), side (13.7%), and shoulder (3.6%). Most cattle had no (18.0%) or a small amount (55.8%) of mud/manure on their hides, and they had no (77.3%) horns. Most carcasses (53.3%) were not bruised, 30.9% had one bruise, and 15.8% had multiple bruises. Bruise location and incidence were round (14.9%), loin (25.9%), rib (19.4%), chuck (28.2%), and brisket, flank, and plate (11.6%). Condemnation item and incidence were liver (30.3%), lungs (13.8%), tripe (11.6%), heads (6.2%), tongues (7.0%), and carcasses (0.1%). Carcass evaluation revealed these traits and frequencies: steer (67.9%), heifer (31.8%), and bullock (0.3%) sex-classes; dark-cutters (2.3%); A (96.6%), B (2.5%), and C or older (0.9%) overall maturities; and native (90.1%), dairy-type (6.9%), and Bos indicus (3.0%) breed-types. Mean USDA yield grade traits were USDA yield grade (3.0), carcass weight (356.9 kg), adjusted fat thickness (1.2 cm), longissimus muscle area (84.5 cm2), and kidney, pelvic, and heart fat (2.4%). USDA yield grades were Yield Grade 1 (12.2%), Yield Grade 2 (37.4%), Yield Grade 3 (38.6%), Yield Grade 4 (10.4%), and Yield Grade 5 (1.3%). Mean USDA quality grade traits were USDA quality grade (Select85), marbling score (Small23), overall maturity (A66), lean maturity (A65), and skeletal maturity (A67). Marbling

  18. 78 FR 31847 - Designation of National Security Positions in the Competitive Service, and Related Matters

    Science.gov (United States)

    2013-05-28

    ... OF PERSONNEL MANAGEMENT 5 CFR Part 732 and Chapter IV OFFICE OF THE DIRECTOR OF NATIONAL INTELLIGENCE 5 CFR Chapter IV RIN 3206-AM73 Designation of National Security Positions in the Competitive Service... Intelligence. ACTION: Proposed rule and withdrawal of prior proposed rule. SUMMARY: The U.S. Office...

  19. 77 FR 7184 - Public Availability of the National Archives and Records Administration FY 2011 Service Contract...

    Science.gov (United States)

    2012-02-10

    ... RECORDS ADMINISTRATION Public Availability of the National Archives and Records Administration FY 2011 Service Contract Inventory AGENCY: National Archives and Records Administration. ACTION: Notice of public... Administration (NARA) is publishing this notice to advise the public of the availability of its FY 2011...

  20. Resilient National Security and Emergency Preparedness Communications: Service Metrics

    Science.gov (United States)

    2015-10-01

    concepts of resilience. An architectural framework for resilience and survivability in communication networks is provided in [1], as well as a survey...coverage, the device may use 3G technology to support voice, text, and data services. The device may even resort to analog 1G to provide simple...An approach to evaluating resilience in command and control Architectures ,” Conference on Systems Engineering Research, vol. 8, pp. 141-146, 2012