Robotic Pectoral Fin Thrust Vectoring Using Weighted Gait Combinations

Directory of Open Access Journals (Sweden)

John S. Palmisano

2012-01-01

Full Text Available A method was devised to vector propulsion of a robotic pectoral fin by means of actively controlling fin surface curvature. Separate flapping fin gaits were designed to maximize thrust for each of three different thrust vectors: forward, reverse, and lift. By using weighted combinations of these three pre-determined main gaits, new intermediate hybrid gaits for any desired propulsion vector can be created with smooth transitioning between these gaits. This weighted gait combination (WGC method is applicable to other difficult-to-model actuators. Both 3D unsteady computational fluid dynamics (CFD and experimental results are presented.

Improving energy audit process and report outcomes through planning initiatives

Science.gov (United States)

Sprau Coulter, Tabitha L.

Energy audits and energy models are an important aspect of the retrofit design process, as they provide project teams with an opportunity to evaluate a facilities current building systems' and energy performance. The information collected during an energy audit is typically used to develop an energy model and an energy audit report that are both used to assist in making decisions about the design and implementation of energy conservation measures in a facility. The current lack of energy auditing standards results in a high degree of variability in energy audit outcomes depending on the individual performing the audit. The research presented is based on the conviction that performing an energy audit and producing a value adding energy model for retrofit buildings can benefit from a revised approach. The research was divided into four phases, with the initial three phases consisting of: 1.) process mapping activity - aimed at reducing variability in the energy auditing and energy modeling process. 2.) survey analysis -- To examine the misalignment between how industry members use the top energy modeling tools compared to their intended use as defined by software representatives. 3.) sensitivity analysis -- analysis of the affect key energy modeling inputs are having on energy modeling analysis results. The initial three phases helped define the need for an improved energy audit approach that better aligns data collection with facility owners' needs and priorities. The initial three phases also assisted in the development of a multi-criteria decision support tool that incorporates a House of Quality approach to guide a pre-audit planning activity. For the fourth and final research phase explored the impacts and evaluation methods of a pre-audit planning activity using two comparative energy audits as case studies. In each case, an energy audit professionals was asked to complete an audit using their traditional methods along with an audit which involved them first

48 CFR 842.101 - Contract audit responsibilities.

Science.gov (United States)

2010-10-01

... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Audit Services 842.101 Contract audit responsibilities. (a) Contracting officers may use the support services of other agencies to the extent feasible. Examples of such services include: pre-award surveys; quality assurance and technical...

Fin Ray Stiffness and Fin Morphology Control Ribbon-Fin-Based Propulsion.

Science.gov (United States)

Liu, Hanlin; Taylor, Bevan; Curet, Oscar M

2017-06-01

Ribbon-fin-based propulsion has rich locomotor capabilities that can enhance the mobility and performance of underwater vehicles navigating in complex environments. Bony fishes using this type of propulsion send one or multiple traveling waves along an elongated fin with the actuation of highly flexible rays that are interconnected by an elastic membrane. In this work, we study how the use of flexible rays and different morphology can affect the performance of ribbon-fin propulsion. We developed a physical model composed of 15 rays that are interconnected with an elastic membrane. We tested four different ray flexural stiffness and four aspect ratios. The robotic model was tested in a low-turbulence flume under two flow conditions ([Formula: see text] wavelength/s). In two experimental sets, we measured fin kinematics, net surge forces, and power consumption. Using these data, we perform a thrust and power analysis of the undulating fin. We present the thrust coefficient, power coefficient, and propulsive efficiency. We find that the thrust generation was linear with the enclosed area swept by the fin, and square of the relative velocity between the incoming flow and traveling wave. The thrust coefficient levels off around 0.5. In addition, for our parameter range, we find that the power consumption scales by the cube of the effective tangential velocity of the rays [Formula: see text] (A is the amplitude of the ray oscillating motion, and [Formula: see text] is the angular velocity). We show that a decay in stiffness decreases both thrust production and power consumption. However, for rays with high flexural stiffness, the difference in thrust compared with rigid rays is minimal. Moreover, our results show that flexible rays can improve the propulsive efficiency compared with a rigid counterpart. Finally, we find that the morphology of ribbon fin affects its propulsive efficiency. For the aspect ratio considered in our experiments, [Formula: see text] was the most

Corporate Governance Quality and Audit Quality in Malaysia

Directory of Open Access Journals (Sweden)

Wai Kee Ho

2017-01-01

Full Text Available This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period and 2008 to 2012 (post-2007 Code period, consisting of 2,285 observations for each period. This study uses pooled ordinary least square (OLS to test the research hypotheses and model. The results show that the effectiveness of the audit committee (AC has no significant influence on audit fees in the pre- and post-2007 Code period, and the effectiveness of the board has no significant influence on audit fees in the pre-2007 Code period, although it has significant influence on audit fees in the post-2007 Code period. The results suggest that the existing corporate governance framework in relation to AC has limitation in its governance role on audit process. Our study contributes to existing literature conducted in the US, the UK and Australia where their institutional settings are different from that of Malaysia. In addition, our study is based on the 2007 Code’s recommendation which contributes to the previous research conducted in Malaysia and provides an insightful evidence to the regulator on the corporate governance regime in Malaysia.

2003 annual results of EdF group; Resultats annuels 2003 du groupe EDF

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-03-01

The Electricite de France (EdF) group Board of Directors, meeting on March 11, 2004, under the Chairmanship of Francois Roussely, reviewed the audited consolidated financial statements for the year ended 12/31/2003. This document presents the consolidated results of EdF group for 2003: consolidated financial statements, highlights of the year, focus on 2003 events, commercial results, EDF in Europe and worldwide, EDF France highlights, key figures. (J.S.)

49 CFR 663.33 - Description of post-delivery audit.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Description of post-delivery audit. 663.33 Section 663.33 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PRE-AWARD AND POST-DELIVERY AUDITS OF ROLLING STOCK PURCHASES Post-Delivery Audits § 663.33 Description of...

Effect of the Curved Fin Top Edge on the Electrical Characteristics of FinFETs.

Science.gov (United States)

Ahn, Joonsung; Kim, Tae Whan

2018-03-01

The effect of the curved fin top edge on the electrical characteristics of FinFETs was investigated. The curvature radius of the fin top edge for the FinFETs was changed from 0 to 5 nm in order to determine the optimum condition of the electrical characteristics for the devices. The on-current level of the FinFETs with a curvature radius of 5 nm of fin top edge was 24.45% larger than that of the FinFETs with a cuboid fin. The electron current density and the electron mobility of the fin top edge for the FinFETs were larger than those for the FinFETs with a cuboid fin. The electrical characteristics of the FinFETs with a curvature radius of 5 nm for the fin top edge showed the best performance due to the largest expansion of the effective channel region.

[Internal audit in medical laboratory: what means of control for an effective audit process?].

Science.gov (United States)

Garcia-Hejl, Carine; Chianéa, Denis; Dedome, Emmanuel; Sanmartin, Nancy; Bugier, Sarah; Linard, Cyril; Foissaud, Vincent; Vest, Philippe

2013-01-01

To prepare the French Accreditation Committee (COFRAC) visit for initial certification of our medical laboratory, our direction evaluated its quality management system (QMS) and all its technical activities. This evaluation was performed owing an internal audit. This audit was outsourced. Auditors had an expertise in audit, a whole knowledge of biological standards and were independent. Several nonconformities were identified at that time, including a lack of control of several steps of the internal audit process. Hence, necessary corrective actions were taken in order to meet the requirements of standards, in particular, the formalization of all stages, from the audit program, to the implementation, review and follow-up of the corrective actions taken, and also the implementation of the resources needed to carry out audits in a pre-established timing. To ensure an optimum control of each step, the main concepts of risk management were applied: process approach, root cause analysis, effects and criticality analysis (FMECA). After a critical analysis of our practices, this methodology allowed us to define our "internal audit" process, then to formalize it and to follow it up, with a whole documentary system.

Criteria-based audit of quality of care to women with severe pre-eclampsia and eclampsia in a referral hospital in Accra, Ghana

NARCIS (Netherlands)

Browne, Joyce L.; Van Nievelt, Sabine W.; Srofenyoh, Emmanuel K.; Grobbee, Diederick E.; Klipstein-Grobusch, Kerstin

2015-01-01

Objectives Severe pre-eclampsia and eclampsia are one of the major causes of maternal mortality globally. Reducing maternal morbidity and mortality demands optimizing quality of care. Criteria-based audits are a tool to define, assess and improve quality of care. The aim of this study was to

Numerical Analysis of Aerodynamic Characteristics of the Finned Surfaces with Cross-inclined Fins

Directory of Open Access Journals (Sweden)

Lagutin A. E.

2016-12-01

Full Text Available This paper presents results of numerical research and analyses air-side hydraulic performance of tube bundles with cross inclined fins. The numerical simulation of the fin-tube heat exchanger was performed using the Comsol Femlab software. The results of modeling show the influence of fin inclination angle and tube pitch on hydraulic characteristics of finned surfaces. A series of numerical tests were carried out for tube bundles with different inclination angles (γ =900, 850, 650, 60, the fin pitch u=4 mm. The results indicate that tube bundles with cross inclined fins can significantly enhance the average integral value of the air flow rate in channel between fins in comparison with conventional straight fins. Aerodynamic processes on both sides of modificated channel between inclined fins were analyzed. The verification procedures for received results of numerical modeling with experimental data were performed.

Frost behavior of a fin surface with temperature variation along heat exchanger fins

International Nuclear Information System (INIS)

Kim, Jung Soo; Kim, Min Soo; Lee, Kwan Soo; Kim, Ook Joong

2007-01-01

This paper presents a mathematical model for predicting the frost behavior formed on heat exchanger fins, considering fin heat conduction under frosting condition. The model is composed of air-side, the frost layer, and fin region, and they are coupled to the frost layer. The frost behavior is more accurately predicted with fin heat conduction considered (Case A) than with a constant fin surface temperature assumed (Case B). The results indicate that the frost thickness and heat transfer rate for Case B are over-predicted in most regions of the fin, as compared to those for Case A. Also, for Case A, the maximum frost thickness varies little with the fin length variations, and the extension of the fin length over 30 mm contributes insignificantly to heat transfer

A biorobotic model of the sunfish pectoral fin for investigations of fin sensorimotor control

International Nuclear Information System (INIS)

Phelan, Chris; Tangorra, James; Lauder, George; Hale, Melina

2010-01-01

A comprehensive understanding of the control of flexible fins is fundamental to engineering underwater vehicles that perform like fish, since it is the fins that produce forces which control the fish's motion. However, little is known about the fin's sensory system or about how fish use sensory information to modulate the fin and to control propulsive forces. As part of a research program that involves neuromechanical and behavioral studies of the sunfish pectoral fin, a biorobotic model of the pectoral fin and of the fin's sensorimotor system was developed and used to investigate relationships between sensory information, fin ray motions and propulsive forces. This robotic fin is able to generate the motions and forces of the biological fin during steady swimming and turn maneuvers, and is instrumented with a relatively small set of sensors that represent the biological lateral line and receptors hypothesized to exist intrinsic to the pectoral fin. Results support the idea that fin ray curvature, and the pressure in the flow along the wall that represents the fish body, capture time-varying characteristics of the magnitude and direction of the force created throughout a fin beat. However, none of the sensor modalities alone are sufficient to predict the propulsive force. Knowledge of the time-varying force vector with sufficient detail for the closed-loop control of fin ray motion will result from the integration of characteristics of many sensor modalities.

A biorobotic model of the sunfish pectoral fin for investigations of fin sensorimotor control

Energy Technology Data Exchange (ETDEWEB)

Phelan, Chris; Tangorra, James [Department of Mechanical Engineering, Drexel University, Philadelphia, PA 19104 (United States); Lauder, George [Museum of Comparative Zoology, Harvard University, Cambridge, MA 02138 (United States); Hale, Melina, E-mail: tangorra@coe.drexel.ed [Department of Organismal Biology and Anatomy, University of Chicago, Chicago, IL 60637 (United States)

2010-09-15

A comprehensive understanding of the control of flexible fins is fundamental to engineering underwater vehicles that perform like fish, since it is the fins that produce forces which control the fish's motion. However, little is known about the fin's sensory system or about how fish use sensory information to modulate the fin and to control propulsive forces. As part of a research program that involves neuromechanical and behavioral studies of the sunfish pectoral fin, a biorobotic model of the pectoral fin and of the fin's sensorimotor system was developed and used to investigate relationships between sensory information, fin ray motions and propulsive forces. This robotic fin is able to generate the motions and forces of the biological fin during steady swimming and turn maneuvers, and is instrumented with a relatively small set of sensors that represent the biological lateral line and receptors hypothesized to exist intrinsic to the pectoral fin. Results support the idea that fin ray curvature, and the pressure in the flow along the wall that represents the fish body, capture time-varying characteristics of the magnitude and direction of the force created throughout a fin beat. However, none of the sensor modalities alone are sufficient to predict the propulsive force. Knowledge of the time-varying force vector with sufficient detail for the closed-loop control of fin ray motion will result from the integration of characteristics of many sensor modalities.

Methylmercury in dried shark fins and shark fin soup from American restaurants.

Science.gov (United States)

Nalluri, Deepthi; Baumann, Zofia; Abercrombie, Debra L; Chapman, Demian D; Hammerschmidt, Chad R; Fisher, Nicholas S

2014-10-15

Consumption of meat from large predatory sharks exposes human consumers to high levels of toxic monomethylmercury (MMHg). There also have been claims that shark fins, and hence the Asian delicacy shark fin soup, contain harmful levels of neurotoxic chemicals in combination with MMHg, although concentrations of MMHg in shark fins are unknown. We measured MMHg in dried, unprocessed fins (n=50) of 13 shark species that occur in the international trade of dried shark fins as well as 50 samples of shark fin soup prepared by restaurants from around the United States. Concentrations of MMHg in fins ranged from 9 to 1720 ng/g dry wt. MMHg in shark fin soup ranged from sharks such as hammerheads (Sphyrna spp.). Consumption of a 240 mL bowl of shark fin soup containing the average concentration of MMHg (4.6 ng/mL) would result in a dose of 1.1 μg MMHg, which is 16% of the U.S. EPA's reference dose (0.1 μg MMHg per 1 kg per day in adults) of 7.4 μg per day for a 74 kg person. If consumed, the soup containing the highest measured MMHg concentration would exceed the reference dose by 17%. While shark fin soup represents a potentially important source of MMHg to human consumers, other seafood products, particularly the flesh of apex marine predators, contain much higher MMHg concentrations and can result in substantially greater exposures of this contaminant for people. Copyright © 2014 Elsevier B.V. All rights reserved.

50 CFR 600.1204 - Shark finning; possession at sea and landing of shark fins.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Shark finning; possession at sea and landing of shark fins. 600.1204 Section 600.1204 Wildlife and Fisheries FISHERY CONSERVATION AND... PROVISIONS Shark Finning § 600.1204 Shark finning; possession at sea and landing of shark fins. (a)(1) No...

History of auditing in Russia. Periodization and challenges of development

Directory of Open Access Journals (Sweden)

Iurii N. GUZOV

2016-06-01

Full Text Available This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing; establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity.

Effects of ultra-thin Si-fin body widths upon SOI PMOS FinFETs

Science.gov (United States)

Liaw, Yue-Gie; Chen, Chii-Wen; Liao, Wen-Shiang; Wang, Mu-Chun; Zou, Xuecheng

2018-05-01

Nano-node tri-gate FinFET devices have been developed after integrating a 14 Å nitrided gate oxide upon the silicon-on-insulator (SOI) wafers established on an advanced CMOS logic platform. These vertical double gate (FinFET) devices with ultra-thin silicon fin (Si-fin) widths ranging from 27 nm to 17 nm and gate length down to 30 nm have been successfully developed with a 193 nm scanner lithography tool. Combining the cobalt fully silicidation and the CESL strain technology beneficial for PMOS FinFETs was incorporated into this work. Detailed analyses of Id-Vg characteristics, threshold voltage (Vt), and drain-induced barrier lowering (DIBL) illustrate that the thinnest 17 nm Si-fin width FinFET exhibits the best gate controllability due to its better suppression of short channel effect (SCE). However, higher source/drain resistance (RSD), channel mobility degradation due to dry etch steps, or “current crowding effect” will slightly limit its transconductance (Gm) and drive current.

FinTech in Norway : the effect of FinTech on the traditional Norwegian banking sector

OpenAIRE

Omreng, Stian; Gjendem, Ida

2017-01-01

The purpose of this thesis is to investigate the effect of FinTech on the Norwegian banking industry. We investigate the drivers of FinTech, the current and potential Norwegian FinTech market, and the international competitiveness of the Norwegian FinTech movement. We identify nine segments of FinTech within the traditional banking functions Financing, Asset management, Payments and Authentication, and we find the key drivers behind the rapid growth of the FinTech market as cha...

Performance study of a fin and tube heat exchanger with different fin geometry

DEFF Research Database (Denmark)

Singh, Shobhana; Sørensen, Kim; Condra, Thomas Joseph

2016-01-01

This study analyses the effect of different fin geometries on the heat transfer and pressure loss characteristics of a fin and tube heat exchanger. A numerical investigation is carried out on liquid–gas type double-finned tube heat exchanger under cross-flow condition. Three different cross......-sections namely: a) Rectangular, b) Trapezoidal, c) Triangular are adopted to define the fin geometry. The CFD simulations are performed to incorporate coupled steady state conjugate heat transfer with the turbulent flow phenomenon for the Reynolds number in the range of 5000-13000. Dimensionless heat transfer...... models show that triangular fin geometry can provide higher heat transfer performance in comparison to the fins with rectangular and trapezoidal geometry with lower pressure loss and a bonus of 7.27% reduction in weight under similar operating conditions....

Flow and Mass Transfer Performance in Short Pin-Fin Channels with Different Fin Shapes

OpenAIRE

Goldstein, R. J.; Chen, S. B.

1998-01-01

The mass transfer (analogous to heat transfer) and pressure loss characteristics of staggered short pin-fin arrays are investigated experimentally in the range of Reynolds number 3000 to 18,000 based on fin diameter and mean approach-flow velocity. Three different shapes of fins with aspect ratio of 2 are examined: one uniform-diameter circular fin (UDCF) and two stepped-diameter circular fins (SDCF1 and SDCF2). Flow visualization using oil-lampblack reveals complex flow characteristics assoc...

Novel 14-nm Scallop-Shaped FinFETs (S-FinFETs) on Bulk-Si Substrate

OpenAIRE

Xu, Weijia; Yin, Huaxiang; Ma, Xiaolong; Hong, Peizhen; Xu, Miao; Meng, Lingkuan

2015-01-01

In this study, novel p-type scallop-shaped fin field-effect transistors (S-FinFETs) are fabricated using an all-last high-k/metal gate (HKMG) process on bulk-silicon (Si) substrates for the first time. In combination with the structure advantage of conventional Si nanowires, the proposed S-FinFETs provide better electrostatic integrity in the channels than normal bulk-Si FinFETs or tri-gate devices with rectangular or trapezoidal fins. It is due to formation of quasi-surrounding gate electrod...

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

Science.gov (United States)

Dixon, Peter A; Kirkham, Jamie J; Marson, Anthony G; Pearson, Mike G

2015-03-31

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. 154 emergency departments (EDs) across the UK. Data from 4544 attendances (median age of 45 years, 57% men) showed that 61% had a prior diagnosis of epilepsy, 12% other neurological problems and 22% were first seizure cases. Each ED identified 30 consecutive adult cases presenting due to a seizure. Details were recorded of the patient's prior care, management at hospital and onward referral to neurological specialists onto an online database. Descriptive results are reported at national level. Of those with epilepsy, 498 (18%) were on no antiepileptic drug therapy and 1330 (48%) were on monotherapy. Assessments were often incomplete and witness histories were sought in only 759 (75%) of first seizure patients, 58% were seen by a senior doctor and 57% were admitted. For first seizure patients, advice on further seizure management was given to 264 (27%) and only 55% were referred to a neurologist or epilepsy specialist. For each variable, there was wide variability among sites that was not explicable. For the sites who partook in both audits, there was a trend towards better care in 2013, but this was small and dwarfed by the intersite variability. These results have parallels with the Sentinel Audit of Stroke performed a decade earlier. There is wide intersite variability in care covering the entire care pathway, and a need for better organised and accessible care for these patients. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Investigation of material efficient fin patterns for cost-effective operation of fin and tube heat exchanger

DEFF Research Database (Denmark)

Singh, Shobhana; Sørensen, Kim; Condra, Thomas Joseph

2017-01-01

Design management of a thermal energy system is a critical part of identifying basic designs that meet large scale user demand under certain operating characteristics. Fin and tube heat exchangers are among the most commonly used thermal energy systems which are generating considerable interest...... and tube heat exchanger. Computational fluid dynamic models of fin and tube heat exchanger with different fin patterns are developed to investigate the fin pattern behavior on heat transfer and pressure loss performance data. In addition, the numerical results are utilized to analyze the engineering design...... scale-up heat exchanger configurations with each fin pattern focusing on the application of chosen fin and tube heat exchanger in marine exhaust gas boiler. The analysis highlights the impact of material efficient fin patterns investigated and predicts that the polynomial and sinusoidal fin patterns...

The Alcohol Use Disorders Identification Test for Consumption (AUDIT-C is more useful than pre-existing laboratory tests for predicting hazardous drinking: a cross-sectional study

Directory of Open Access Journals (Sweden)

Hideki Fujii

2016-05-01

Full Text Available Abstract Background It is important to screen for alcohol consumption and drinking customs in a standardized manner. The aim of this study was 1 to investigate whether the AUDIT score is useful for predicting hazardous drinking using optimal cutoff scores and 2 to use multivariate analysis to evaluate whether the AUDIT score was more useful than pre-existing laboratory tests for predicting hazardous drinking. Methods A cross-sectional study using the Alcohol Use Disorders Identification Test (AUDIT was conducted in 334 outpatients who consulted our internal medicine department. The patients completed self-reported questionnaires and underwent a diagnostic interview, physical examination, and laboratory testing. Results Forty (23 % male patients reported daily alcohol consumption ≥ 40 g, and 16 (10 % female patients reported consumption ≥ 20 g. The optimal cutoff values of hazardous drinking were calculated using a 10-fold cross validation, resulting in an optimal AUDIT score cutoff of 8.2, with a sensitivity of 95.5 %, specificity of 87.0 %, false positive rate of 13.0 %, false negative rate of 4.5 %, and area under the receiver operating characteristic curve of 0.97. Multivariate analysis revealed that the most popular short version of the AUDIT consisting solely of its three consumption items (AUDIT-C and patient sex were significantly associated with hazardous drinking. The aspartate transaminase (AST/alanine transaminase (ALT ratio and mean corpuscular volume (MCV were weakly significant. Conclusions This study showed that the AUDIT score and particularly the AUDIT-C score were more useful than the AST/ALT ratio and MCV for predicting hazardous drinking.

Studi Analitik dan Numerik Perpindahan Panas pada Fin Trapesium (Studi Kasus pada Finned Tube Heat Exchanger

Directory of Open Access Journals (Sweden)

Ahmad Zaini

2013-09-01

Full Text Available Penambahan fin pada pipa penukar kalor merupakan suatu upaya memperbesar perpindahan kalor konduksi dan konveksi, dengan cara memperluas bidang geometri. Pada penelitian ini dianalisa secara analitik dan numerik perpindahan kalor pada fin dengan profil longitudinal tidak seragam atau berubah terhadap jarak dari dasar fin, dengan memvariasikan ketebalan ujung fin. Hasil dari kedua studi ini tidak jauh berbeda, pada keduanya menjelaskan bahwa fin dengan ketebalan ujung 0,9 mm (fin trapesium terbalik paling baik dari 5 variasi lainnya; serta perubahan temperatur paling besar terjadi pada sepertiga pertama dari panjang  fin, ini artinya pelepasan kalor terbesar terjadi pada daerah tersebut. Perbedaannya adalah pada persentase penurunan temperatur sepanjang  fin terhadap temperatur dasar fin, untuk ketebalan 0,9 mm pada studi analitik sebesar 91,92% dan pada studi numerik sebesar 91,78%. Hal ini berarti metode penyelesaian persamaan diferensial orde 2 dengan koefisien variabel dengan cara pembedahan koefisien variabel pada ODE, sudah benar dan valid. Namun bila ditinjau dari waktu yang diperlukan untuk komputasinya, studi analitik membutuhkan waktu lebih lama. Waktu yang diperlukan dalam komputasinya tergantung dari fungsi koefisien variabel.

Toward quantum FinFET

CERN Document Server

Wang, Zhiming

2013-01-01

This book reviews a range of quantum phenomena in novel nanoscale transistors called FinFETs, including quantized conductance of 1D transport, single electron effect, tunneling transport, etc. The goal is to create a fundamental bridge between quantum FinFET and nanotechnology to stimulate readers' interest in developing new types of semiconductor technology. Although the rapid development of micro-nano fabrication is driving the MOSFET downscaling trend that is evolving from planar channel to nonplanar FinFET, silicon-based CMOS technology is expected to face fundamental limits in the near future. Therefore, new types of nanoscale devices are being investigated aggressively to take advantage of the quantum effect in carrier transport. The quantum confinement effect of FinFET at room temperatures was reported following the breakthrough to sub-10nm scale technology in silicon nanowires. With chapters written by leading scientists throughout the world, Toward Quantum FinFET provides a comprehensive introductio...

Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1993 and 1992. Report to the Congress and the Secretary of Education.

Science.gov (United States)

General Accounting Office, Washington, DC.

This report presents findings of an audit of the Principal Statements of the Department of Education's (ED) Federal Family Education Loan Program (FFELP) and its internal controls and compliance with laws and regulations for the fiscal years ending September 30, 1993, and September 30, 1992. The audit investigated whether the Principal Statements…

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.

PHASE CHANGE AROUND A FINNED TUBE

Directory of Open Access Journals (Sweden)

Aytunç EREK

2003-01-01

Full Text Available This study presents the heat transfer enhancement in the thermal energy storage system by using radially finned tube. The solution of the system consists of the solving the equations of the heat transfer fluid (HTF, the pipe wall and fin, and the phase change material (PCM as one domain. The control volume finite difference approach and the semi implicit solver (SIS are used to solve the equations. Fully developed velocity distribution is taken in the HTF. Flow parameters (Re number and inlet temperature of coolant and fin parameters (the number of fins, fin length, fin thickness are found to influence solidification fronts and the total stored energy.

Auckland City Hospital's Ortho-Geriatric Service: an audit of patients aged over 65 with fractured neck of femur.

Science.gov (United States)

Wimalasena, Bodhi; Harris, Roger

2016-07-01

The aims of this audit were to collect the Minimum Data Set outlined by the Australia New Zealand Hip Fracture Registry (ANZHFR), assess patient characteristics, analyse process of care, and evaluate how this compares to NICE guidelines for hip fracture care, as well as to Auckland Hospital data from 2007. Retrospective case record audit of patients with fractured neck of femur aged 65 years and over admitted under Orthopaedics over a 4-month period in 2013. Ninety-one patients were audited; mean age was 83 years, 68% were female. Both inpatient and 30-day mortality was 5%. 120-day mortality was 15%. Seventy-six percent of patients were admitted from ED within the national health target prescribed period of 6 hours. Only one patient was treated non-surgically. Eighty-six percent had surgery within 48 hours of admission. Eighty-two percent of patients had rehabilitation and treatment by Older People's Health. Of those living at home pre-fracture, 76% returned home on discharge. Thirty-seven percent of patients were able to walk unaided prior to hip fracture, but only 1% on discharge. Average overall length of stay was 22 days. Bisphosphonates were prescribed for 56% of patients. Compared to 2007, Auckland City Hospital has demonstrated a significant improvement in the rate of provision of timely surgery for hip fracture patients. Most patients are receiving the guideline recommended fracture-specific surgical interventions. The assessment and treatment of osteoporosis needs further attention.

Channels with Different Fin Shapes

Directory of Open Access Journals (Sweden)

R. J. Goldstein

1998-01-01

Full Text Available The mass transfer (analogous to heat transfer and pressure loss characteristics of staggered short pin-fin arrays are investigated experimentally in the range of Reynolds number 3000 to 18,000 based on fin diameter and mean approach-flow velocity. Three different shapes of fins with aspect ratio of 2 are examined: one uniform-diameter circular fin (UDCF and two stepped-diameter circular fins (SDCF1 and SDCF2. Flow visualization using oil-lampblack reveals complex flow characteristics associated with the repeated production of horseshoe vortices and fin wakes, and the interactions among these. The SDCF1 and SDCF2 arrays show flow characteristics different from the UDCF array due to downflow from the steps. For all arrays tested, the near-endwall flow varies row by row in the initial rows until it reaches a stable pattern after the third row. The row-averaged Sherwood numbers obtained from the naphthalene sublimation experiment also show a row-by-row variation pattern similar to the flow results. While the SDCF2 array has the highest mass transfer rate, the SDCF1 array has the smallest pressure loss at the same approach-flow velocity. The fin surfaces have higher array-averaged Sherwood number than the endwall and the ratio between these changes with fin shape and Reynolds number. The performance of the pin-fin arrays is analyzed under two different constraints: the mass[heat transfer rate at fixed pumping power, and the mass/heat transfer area and pressure loss to fulfill fixed heat load at a fixed mass flow rate. In both cases, the SDCF2 array shows the best performance.

An Audit of Anaesthesia Record-keeping at the Lagos University ...

African Journals Online (AJOL)

An Audit of Anaesthesia Record-keeping at the Lagos University Teaching Hospital. ... in the re-audit were Pre-operative history (51% to 91% p<0.0001), blood pressure (65% to 78% p=0.04), pulse rate (47% to 65% p=0.015), administration of premedication (30% to 63% p<0.001), and ASA score (60% to 78%, p=0.009).

The UK radiotherapy dosimetry audit network

International Nuclear Information System (INIS)

Thwaites, D.I.

2002-01-01

as well as MV x-rays. It has piloted an audit of brachytherapy source specification and dosimetry. It is developing audits of brachytherapy treatment planning, cross-centre in vivo dosimetry, MLC dosimetry and stereotactic radiotherapy, as well as beginning to consider requirements and methods for IMRT audit. It has also worked in co-operation with the physics group in Ireland to establish an audit system there. The results from the audits in the group have improved with time. Since 1996, all single field parameters have been observed within the pre-set tolerances for megavoltage x-rays and electrons. Typical results for planned multi-field 'treatment sites' show mean ratios of measured/stated doses between 0.98 and 1.00, sd between 1 and 3% and the percentage of measurements in 'target volumes' within the pre-set tolerance of 5% to be 96-100%. The group is linked to other audit systems nationally via the NPL intercomparisons and internationally via Edinburgh's participation as a reference or development centre for a number of other audit systems, including IAEA, EQUAL, EC network. The network has provided an effective, flexible and cost-effective audit system for the UK. (author)

The Field Assessment Stroke Triage for Emergency Destination (FAST-ED): a Simple and Accurate Pre-Hospital Scale to Detect Large Vessel Occlusion Strokes

Science.gov (United States)

Lima, Fabricio O.; Silva, Gisele S.; Furie, Karen L.; Frankel, Michael R.; Lev, Michael H.; Camargo, Érica CS; Haussen, Diogo C.; Singhal, Aneesh B.; Koroshetz, Walter J.; Smith, Wade S.; Nogueira, Raul G.

2016-01-01

Background and Purpose Patients with large vessel occlusion strokes (LVOS) may be better served by direct transfer to endovascular capable centers avoiding hazardous delays between primary and comprehensive stroke centers. However, accurate stroke field triage remains challenging. We aimed to develop a simple field scale to identify LVOS. Methods The FAST-ED scale was based on items of the NIHSS with higher predictive value for LVOS and tested in the STOPStroke cohort, in which patients underwent CT angiography within the first 24 hours of stroke onset. LVOS were defined by total occlusions involving the intracranial-ICA, MCA-M1, MCA-2, or basilar arteries. Patients with partial, bi-hemispheric, and/or anterior + posterior circulation occlusions were excluded. Receiver operating characteristic (ROC) curve, sensitivity, specificity, positive (PPV) and negative predictive values (NPV) of FAST-ED were compared with the NIHSS, Rapid Arterial oCclusion Evaluation (RACE) scale and Cincinnati Prehospital Stroke Severity Scale (CPSSS). Results LVO was detected in 240 of the 727 qualifying patients (33%). FAST-ED had comparable accuracy to predict LVO to the NIHSS and higher accuracy than RACE and CPSS (area under the ROC curve: FAST-ED=0.81 as reference; NIHSS=0.80, p=0.28; RACE=0.77, p=0.02; and CPSS=0.75, p=0.002). A FAST-ED ≥4 had sensitivity of 0.60, specificity 0.89, PPV 0.72, and NPV 0.82 versus RACE ≥5 of 0.55, 0.87, 0.68, 0.79 and CPSS ≥2 of 0.56, 0.85, 0.65, 0.78, respectively. Conclusions FAST-ED is a simple scale that if successfully validated in the field may be used by medical emergency professionals to identify LVOS in the pre-hospital setting enabling rapid triage of patients. PMID:27364531

Discharge planning in a cardiology out-patient clinic: a clinical audit.

Science.gov (United States)

Ingram, Shirley; Khan, Barkat

2014-01-01

The purpose of this paper is to audit the active discharge (DC) planning process in a general cardiology clinic, by pre-assessing patients' medical notes and highlighting those suitable for potential DC to the clinic physician. The cardiology clinical nurse specialist (CNS) identified patients' for nine- to 12-month return visits one week prior to attendance. The previous consultation letter was accessed and information was documented by the CNS in the medical record. The key performance indicator (KPI) used was patient DCs for each clinic visit. The process was audited at three separate times to reflect recommended action carried out. The CNS pre-assessment and presence at the clinics significantly increased total DCs during the first period compared to usual care, 11 vs 34 per cent (p audit period, DCs fell (9 per cent) with a reduction in CNS pre-assessed DCs (10 per cent). Recommendations were implemented. The process was continued by clinic administration staff, colour coding all nine- to 12-month returns, resulted in a 19 per cent DC rate in 2012. CNS pre-assessment and highlighting DC suitability increased the number of patient DCs. As the CNS presence at the clinic reduced so did the rate of DC. Specific personnel need to be responsible for monitoring and reminding staff of the process; this does not always have to be medical or nursing. Implementing positive discharging procedures is aimed at improving quality, increasing efficiency and accessibility of services for patients. This audit describes a process to promote DC planning from cardiology outpatients.

An experimental investigation on the airside performance of fin-and-tube heat exchangers having slit fins under wet condition

International Nuclear Information System (INIS)

Kim, Nae Hyun; Kim, Tae Hun

2015-01-01

In this study, the heat transfer and friction characteristics of the 5.3 mm O.D. slit-finned heat exchangers under wet condition have been experimentally investigated. Plain-finned heat exchangers having the same 5.3 mm O.D. tubes are also tested for comparison purpose. The effect of fin pitch on j and f factor is negligible. Slit fin samples yield higher j and f factors than plain fin samples. For one row configuration, the average f factor ratio between slit fin sample and plain fin sample is 2.18. The ratio increases to 2.41 for two row configuration, and to 2.65 for three row configuration. As for the j factor, the ratios are approximately the same (1.61, 1.70 and 1.71 for one, two and three row configuration). Both j and f factor increase as the number of tube row decreases. The same trend is observed for the plain fin samples. At high Reynolds numbers, the j/f ratios of the slit fin are approximately the same as those of the plain fin. At low Reynolds numbers, the j/f ratios of the slit fin are smaller than those of plain fin. Data are compared with existing correlations.

Corporate Governance Quality and Audit Quality in Malaysia

OpenAIRE

Wai Kee Ho; Yu Hock Oo; Chee Kueng Kwong

2017-01-01

This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period) and 2008 to 2012 (post-2007 Code period), consisting of 2,285 observations for each period. This study uses pooled ordinary least square (OLS) to test the research hypotheses and model. The results show that the effectiveness of the audit committee (AC) has no significant influence on...

Experimental Investigation on Effect of Fin Shape on the Thermal-Hydraulic Performance of Compact Fin-and-Tube Heat Exchangers

Science.gov (United States)

Moorthy, P.; Oumer, A. N.; Ishak, M.

2018-03-01

The aim of this paper is to investigate the effect of fin shapes on the performance of compact finned flat tube heat exchangers. Three types of fin shapes namely plain, wavy, and rectangular grooved fins attached to three by three arrays of flat tube banks were considered. Moreover, the tubes were deployed in in-line and staggered arrangements. In addition to the fin shapes, the air velocity and the tube inclination angles were varied and the thermal-hydraulic performance was analysed. On the other hand, the temperatures at the tube surfaces were kept constant to produce constant heat flux throughout the study. The results showed that as flowrate increases, the heat transfer increases, however, the friction factor decreases. Staggered arrangement produces higher heat transfer and friction factor than inline fin. Moreover, the rectangular fin is the best in terms of high heat transfer however the drawback of high friction factor leads the fin to have the least efficiency of all. On the other hand, plain fin had the least heat transfer performance however the highest efficiency was achieved. Therefore, plain fin should be used when efficiency is prioritized and rectangular fin when high heat transfer is desired.

The Value of Electronically Extracted Data for Auditing Outpatient Antimicrobial Prescribing.

Science.gov (United States)

Livorsi, Daniel J; Linn, Carrie M; Alexander, Bruce; Heintz, Brett H; Tubbs, Traviss A; Perencevich, Eli N

2018-01-01

OBJECTIVE The optimal approach to auditing outpatient antimicrobial prescribing has not been established. We assessed how different types of electronic data-including prescriptions, patient-visits, and International Classification of Disease, Tenth Revision (ICD-10) codes-could inform automated antimicrobial audits. DESIGN Outpatient visits during 2016 were retrospectively reviewed, including chart abstraction, if an antimicrobial was prescribed (cohort 1) or if the visit was associated with an infection-related ICD-10 code (cohort 2). Findings from cohorts 1 and 2 were compared. SETTING Primary care clinics and the emergency department (ED) at the Iowa City Veterans Affairs Medical Center. RESULTS In cohort 1, we reviewed 2,353 antimicrobial prescriptions across 52 providers. ICD-10 codes had limited sensitivity and positive predictive value (PPV) for validated cases of cystitis and pneumonia (sensitivity, 65.8%, 56.3%, respectively; PPV, 74.4%, 52.5%, respectively). The volume-adjusted antimicrobial prescribing rate was 13.6 per 100 ED visits and 7.5 per 100 primary care visits. In cohort 2, antimicrobials were not indicated in 474 of 851 visits (55.7%). The antimicrobial overtreatment rate was 48.8% for the ED and 59.7% for primary care. At the level of the individual prescriber, there was a positive correlation between a provider's volume-adjusted antimicrobial prescribing rate and the individualized rates of overtreatment in both the ED (r=0.72; P<.01) and the primary care setting (r=0.82; P=0.03). CONCLUSIONS In this single-center study, ICD-10 codes had limited sensitivity and PPV for 2 infections that typically require antimicrobials. Electronically extracted data on a provider's rate of volume-adjusted antimicrobial prescribing correlated with the frequency at which unnecessary antimicrobials were prescribed, but this may have been driven by outlier prescribers. Infect Control Hosp Epidemiol 2018;39:64-70.

Internal Audit Service | Internal Audit Service

Science.gov (United States)

their internal auditing function in the areas of professional excellence, quality of service and Students and teachers Media Internal Audit Service Navbar Toggle Home About the Staff Risk Assessment and Planning Internal Audit Process Search for Search Home The mission of the Fermilab Internal Audit Service

Impact of clinical audits on cesarean section rate.

Science.gov (United States)

Peng, Fu-Shiang; Lin, Hsien-Ming; Lin, Ho-Hsiung; Tu, Fung-Chao; Hsiao, Chin-Fen; Hsiao, Sheng-Mou

2016-08-01

Many countries have noted a substantial increase in the cesarean section rate (CSR). Several methods for lowering the CSR have been described. Understanding the impact of clinical audits on the CSR may aid in lowering CSR. Thus, our aim is to elucidate the effect of clinical audits on the CSR. We retrospectively analyzed 3781 pregnant women who gave birth in a medical center between January 2008 and January 2011. Pregnant women who delivered between January 2008 and July 2009 were enrolled as the pre-audit group (n = 1592). After August 2009, all cesarean section cases that were audited were enrolled in the audit group (n = 2189). The CSR was compared between groups. The overall CSR (34.5% vs. 31.1%, adjusted odds ratio [OR] = 0.83, p = 0.008) and the cesarean section rate due to dystocia (9.6% vs. 6.2%, p strategy for reducing the CSR. Therefore, we recommend strict monitoring of the indications in dystocia for cesarean section to reduce the CSR. Copyright © 2016. Published by Elsevier B.V.

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

Directory of Open Access Journals (Sweden)

Erna Pasanda

2013-12-01

Full Text Available This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA. The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.

Advanced microchannel heat exchanger with S-shaped fins

International Nuclear Information System (INIS)

Tsuzuki, Nobuyoshi; Ishizuka, Takao; Kato, Yasuyoshi; Nikitin, Konstantin

2009-01-01

Fin shape effects on thermal-hydraulic characteristics were studied for a Microchannel Heat Exchanger (MCHE) with S-shaped fins using 3D-CFD and changing the fin parameters: fin angle, overlapping length, fin width, fin length, and edge roundness. The fin angle effect on the pressure drop is consistent with the equation obtained experimentally by Weisbach for a circular bent tube: the pressure drop in the S-shaped fin configuration results from bent flow. The overlap of fins with those located immediately downstream at the offset position provides a guide wing effect that reduces the pressure drop remarkably. The overlap was changed by changing the fin radial position and arc length. The pressure drop was minimized when the downstream fins are placed in the middle of the bent flow channels formed by the fins upstream, which differs from Ito's configuration obtained from experiments with a single bent duct. Regarding arc length, the pressure drop is minimized at the standard overlapping length, which was formed to have the longest arc without a change in channel width. Shorter arc lengths from the optimum value by 30 and 50%, respectively, give 2.4 and 4.6% decreases in the heat transfer rate and 17 and 13% increases in the pressure drop. Thinner fins show better thermal-hydraulic performance for fin widths of 0.2-0.8 mm. However, the pressure drop reduced by the longer fin and heat transfer rate was also reduced. Rounded fins with 0.1 mm radius increased the pressure drop by about 30% compared with that of the fin designed with no roundness. (author)

Fin shape thermal optimization using Bejan's constuctal theory

CERN Document Server

Lorenzini, Giulio

2011-01-01

The book contains research results obtained by applying Bejan's Constructal Theory to the study and therefore the optimization of fins, focusing on T-shaped and Y-shaped ones. Heat transfer from finned surfaces is an example of combined heat transfer natural or forced convection on the external parts of the fin, and conducting along the fin. Fin's heat exchange is rather complex, because of variation of both temperature along the fin and convective heat transfer coefficient. Furthermore possible presence of more fins invested by the same fluid flow has to be considered.Classical fin theory tri

Experimental Validation of Elliptical Fin-Opening Behavior

Directory of Open Access Journals (Sweden)

James M. Garner

2003-01-01

Full Text Available An effort to improve the performance of ordnance has led to the consideration of the use of folding elliptical fins for projectile stabilization. A second order differential equation was used to model elliptical fin deployment history and accounts for: deployment with respect to the geometric properties of the fin, the variation in fin aerodynamics during deployment, the initial yaw effect on fin opening, and the variation in deployment speed based on changes in projectile spin. This model supports tests conducted at the Transonic Experimental Facility, Aberdeen Proving Ground examining the opening behavior of these uniquely shaped fins. The fins use the centrifugal force from the projectile spin to deploy. During the deployment, the fin aerodynamic forces vary with angle-of-attack changes to the free stream. Model results indicate that projectile spin dominates the initial opening rates and aerodynamics dominate near the fully open state. The model results are examined to explain the observed behaviors, and suggest improvements for later designs.

Effect of Using Extra Fins on the Pin Fin Classic Geometry for Enhancement Heat Sink Performance using EGM Method

Directory of Open Access Journals (Sweden)

Kadhum Audaa Jehhef

2018-04-01

Full Text Available In the present study, the effect of new cross-section fin geometries on overall thermal/fluid performance had been investigated. The cross-section included the base original geometry of (triangular, square, circular, and elliptical pin fins by adding exterior extra fins along the sides of the origin fins. The present extra fins include rectangular extra fin of 2 mm (height and 4 mm (width and triangular extra fin of 2 mm (base 4 mm (height. The use of entropy generation minimization method (EGM allows the combined effect of thermal resistance and pressure drop to be assessed through the simultaneous interaction with the heat sink. A general dimensionless expression for the entropy generation rate is obtained by considering a control volume around the pin fin including a base plate and applying the conservations equations of mass and energy with the entropy balance. The dimensionless numbers used includes the aspect ratio (ε, Reynolds number (Re, Nusselt number (Nu, and the drag coefficients (CD. Fourteen different cross-section fin geometries are examined for the heat transfer, fluid friction, and the minimum entropy generation rate. The results showed that the Nusselt number increases with increasing the Reynolds number for all employed models. The ellipse models (ET and ER-models give the highest value in the Nusselt number as compared with the classical pin fins. The fin of the square geometry with four rectangular extra fins (SR-models gives an agreement in Nusselt number as compared with the previous study.

Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

Directory of Open Access Journals (Sweden)

Linda Kusumaning Wedari

2015-01-01

Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.

Audit

OpenAIRE

1991-01-01

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

从FinTech到RegTech

Institute of Scientific and Technical Information of China (English)

孙国峰[1,2

2017-01-01

本文分析FinTech（金融科技）监管的必要性，并介绍了FinTech监管的国际经验，在此基础上提出了我国可以探索将人工智能应用于金融监管，即以RegTech（监管科技）应对FinTech的建议。

Thermal transport in oblique finned microminichannels

CERN Document Server

Fan, Yan; Singh, Pawan Kumar; Lee, Yong Jiun

2015-01-01

The main aim of this book is to introduce and give an overview of a novel, easy, and highly effective heat transfer augmentation technique for single-phase micro/minichannel heat sink. The specific objectives of the volume are to: Introduce a novel planar oblique fin microchannel and cylindrical oblique fin minichannel heat sink design using passive heat transfer enhancement techniques  Investigate the thermal transport in both planar and cylindrical oblique fin structures through numerical simulation and systematic experimental studies. Evaluate the feasibility of employing the proposed solution in cooling non-uniform heat fluxes and hotspot suppression Conduct the similarity analysis and parametric study to obtain empirical correlations to evaluate the total heat transfer rate of the oblique fin heat sink Investigate the flow mechanism and optimize the dimensions of cylindrical oblique fin heat sink Investigate the influence of edge effect on flow and temperature uniformity in these oblique fin chan...

UOP FIN 571 Final Exam Guide New

OpenAIRE

ADMIN

2018-01-01

UOP FIN 571 Final Exam Guide New Check this A+ tutorial guideline at http://www.fin571assignment.com/fin-571-uop/fin-571-final-exam-guide -latest For more classes visit http://www.fin571assignment.com Question 1 The underlying assumption of the dividend growth model is that a stock is worth: A. An amount computed as the next annual dividend divided by the required rate of return. B. An amount computed as the next annual dividend divided by the ma...

Aspects of audit. 4: Acceptability of audit.

OpenAIRE

Shaw, C D

1980-01-01

Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...

Resenha de: L'Europe et le monde à la fin du XVIIIe siècle

Directory of Open Access Journals (Sweden)

Eurípedes Simões de Paula

2017-04-01

Full Text Available DEVÉZE (Michel. — L'Europe et le monde à la fin du XVIIIe siècle. Coleção "L'Évolution de l'Humanité". Éditions Albin Michel. Paris. 1971. 703 pp., 7 mapas. Preço 12,00 F.

Numerical studies on heat transfer and pressure drop characteristics of flat finned tube bundles with various fin materials

Science.gov (United States)

Peng, Y.; Zhang, S. J.; Shen, F.; Wang, X. B.; Yang, X. R.; Yang, L. J.

2017-11-01

The air-cooled heat exchanger plays an important role in the field of industry like for example in thermal power plants. On the other hand, it can be used to remove core decay heat out of containment passively in case of a severe accident circumstance. Thus, research on the performance of fins in air-cooled heat exchangers can benefit the optimal design and operation of cooling systems in nuclear power plants. In this study, a CFD (Computational Fluid Dynamic) method is implemented to investigate the effects of inlet velocity, fin spacing and tube pitch on the flow and the heat transfer characteristics of flat fins constructed of various materials (316L stainless steel, copper-nickel alloy and aluminium). A three dimensional geometric model of flat finned tube bundles with fixed longitudinal tube pitch and transverse tube pitch is established. Results for the variation of the average convective heat transfer coefficient with respect to cooling air inlet velocity, fin spacing, tube pitch and fin material are obtained, as well as for the pressure drop of the cooling air passing through finned tube. It is shown that the increase of cooling air inlet velocity results in enhanced average convective heat transfer coefficient and decreasing pressure drop. Both fin spacing and tube pitch engender positive effects on pressure drop and have negative effects on heat transfer characteristics. Concerning the fin material, the heat transfer performance of copper-nickel alloy is superior to 316L stainless steel and inferior to aluminium.

Exploring audit assistants decision to leave the audit profession

OpenAIRE

Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine

2017-01-01

Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...

How CAGE, RAPS4QF and AUDIT can help practitioners for patients admitted with acute alcohol intoxication in emergency departments?

Directory of Open Access Journals (Sweden)

Georges eBrousse

2014-06-01

Full Text Available Aims: To help clinicians to identify the severity of Alcohol Use Disorders (AUD from optimal thresholds found for recommended scales. Especially, taking account of the high prevalence of alcohol dependence among patients admitted to the Emergency Department (ED for acute alcohol intoxication (AAI, we propose to define thresholds of severity of dependence based on the AUDIT score.Methods: All patients admitted to the ED with AAI (blood alcohol level >0.8g/L, in a two-month period, were assessed using the CAGE, RAPS-QF and AUDIT, with the alcohol dependence/abuse section of the Mini International Neuropsychiatric Interview (MINI used as the gold standard. To explore the relation between the AUDIT and the MINI the sum of the positive items on the MINI (dependence as a quantitative variable and as an ordinal parameter were analyzed. From the threshold score (TS found for each scale we proposed intervals of severity of Alcohol Use Disorders (AUDs. Results: The mean age of the sample (122 males, 42 females was 46 years. Approximately 12 % of the patients were identified with alcohol abuse and 78 % with dependence (DSM-IV. Cut points were determined for the AUDIT in order to distinguish mild and moderate dependence from severe dependence. A strategy of intervention based on levels of severity of AUD was proposed. Conclusion: Different thresholds proposed for the CAGE, RAPS4-QF and AUDIT could be used to guide the choice of intervention for a patient: brief intervention, brief negotiation interviewing or longer more intensive motivational intervention.

Saddle-fin cell transistors with oxide etch rate control by using tilted ion implantation (TIS-fin) for sub-50-nm DRAMs

International Nuclear Information System (INIS)

Yoo, Min Soo; Choi, Kang Sik; Sun, Woo Kyung

2010-01-01

As DRAM cell pitch size decreases, the need for a high performance transistor is increasing. Though saddle-fin (S-fin) transistors have superior characteristics, S-fin transistors are well known to be more sensitive to process variation. To make uniform S-fin transistors, for the first time, we developed a new fin formation method using tilted ion implantation along the wordline direction after a recess gate etch. Due to the increased etch rate of the oxide film by ion implantation damage, fins are made at the bottom channel of the recess gate after wet etching. The resulting tilt implanted saddle-fin (TIS-fin) transistor has remarkably improved characteristics, such as ∼8% subthreshold swing (SS) and a 40% drain induced barrier lowering (DIBL) decrease. Especially, the TIS-fin with a neutral dopant has a reduced threshold voltage (Vth) variation within a wafer (<100 mV), which is comparable with that of a mass-produced sphere-shaped recessed channel array transistor (SRCAT).

The community regulation for environmental management and audit: an opportunity for firms. Some Enea promotion actions; Il regolamento comunitario di ecogestione e audit: un'opportunita' per le imprese. Alcune azioni promozionali ENEA

Energy Technology Data Exchange (ETDEWEB)

Andriola, L; Brunetti, N; Caropreso, G; Luciani, R; Merelli, A [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

1999-07-01

EMAS (Environmental Management and Audit Scheme), introduced by the 1836/93 Community regulation, is one of the tools activated by the European Union in the field of firm-environment interactions, to overcome the old Command and Control logic by means of the new Moral Suasion one. EMAS has a voluntary character: it intends to replace conflicting relations between control authority and firm with relations centred on a dialogue and action agreed upon by the parties, on the basis of impartial and reliable information. The report illustrates the procedure for applying this regulation, EMAS advantages for firms, its implementation in Italy and the most important pilot actions carried out by ENEA. [Italian] L'EMAS (Environmental Management and Audit Scheme), introdotto con il Regolamento comunitario 1836/93, rappresenta uno degli strumenti che l'Unione europea ha attivato nel campo delle interazioni impresa-ambiente, per superare la vecchia logica del Command and Control (imponi e controlla) mediante la nuova logica della Moral Suasion (persuasione morale). Lo strumento EMAS, che ha carattere di volontarieta', intende sostituire un rapporto di tipo conflittuale fra autorita' di controllo ed impresa con un rapporto centrato su un dialogo ed un'azione concertata tra le parti, sulle basi di un'informativa obiettiva ed affidabile. Il rapporto illustra il percorso per l'applicazione del regolamento, i vantaggi di EMAS per le aziende, il suo stato di attuazione in Italia e le principali azioni pilota svolte da ENEA.

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

Investigation of internally finned LED heat sinks

Science.gov (United States)

Li, Bin; Xiong, Lun; Lai, Chuan; Tang, Yumei

2018-03-01

A novel heat sink is proposed, which is composed of a perforated cylinder and internally arranged fins. Numerical studies are performed on the natural convection heat transfer from internally finned heat sinks; experimental studies are carried out to validate the numerical results. To compare the thermal performances of internally finned heat sinks and externally finned heat sinks, the effects of the overall diameter, overall height, and installation direction on maximum temperature, air flow and heat transfer coefficient are investigated. The results demonstrate that internally finned heat sinks show better thermal performance than externally finned heat sinks; the maximum temperature of internally finned heat sinks decreases by up to 20% compared with the externally finned heat sinks. The existence of a perforated cylinder and the installation direction of the heat sink affect the thermal performance significantly; it is shown that the heat transfer coefficient of the heat sink with the perforated cylinder is improved greater than that with the imperforated cylinder by up to 34%, while reducing the mass of the heat sink by up to 13%. Project supported by the Scientific Research Fund of Sichuan Provincial Education Department (No. 18ZB0516) and the Sichuan University of Arts and Science (No. 2016KZ009Y).

Role of Pectoral Fin Flexibility in Robotic Fish Performance

Science.gov (United States)

Bazaz Behbahani, Sanaz; Tan, Xiaobo

2017-08-01

Pectoral fins play a vital role in the maneuvering and locomotion of fish, and they have become an important actuation mechanism for robotic fish. In this paper, we explore the effect of flexibility of robotic fish pectoral fins on the robot locomotion performance and mechanical efficiency. A dynamic model for the robotic fish is presented, where the flexible fin is modeled as multiple rigid elements connected via torsional springs and dampers. Blade element theory is used to capture the hydrodynamic force on the fin. The model is validated with experimental results obtained on a robotic fish prototype, equipped with 3D-printed fins of different flexibility. The model is then used to analyze the impacts of fin flexibility and power/recovery stroke speed ratio on the robot swimming speed and mechanical efficiency. It is found that, in general, flexible fins demonstrate advantages over rigid fins in speed and efficiency at relatively low fin-beat frequencies, while rigid fins outperform flexible fins at higher frequencies. For a given fin flexibility, the optimal frequency for speed performance differs from the optimal frequency for mechanical efficiency. In addition, for any given fin, there is an optimal power/recovery stroke speed ratio, typically in the range of 2-3, that maximizes the speed performance. Overall, the presented model offers a promising tool for fin flexibility and gait design, to achieve speed and efficiency objectives for robotic fish actuated with pectoral fins.

The shark's fin

International Nuclear Information System (INIS)

Listinsky, J.L.; Griffiths, H.J.

1989-01-01

Initial plain film studies of seven patients with facet fracture-dislocations of the cervical spine were examined retrospectively. Rotation of the cross-table lateral film from a standard vetical viewing orientation to a simulated brow-down position allowed easier appreciation of the dislocated pillar in six of the seven patients. The displaced pillar had an appearance similar to that of the dorsal fin of a shark. We conclude that the finding of a shark's fin appearance of an articular pillar in a traumatized patient warrants further radiographic studies. (author). 8 refs.; 3 figs

Room to high temperature measurements of flexible SOI FinFETs with sub-20-nm fins

KAUST Repository

Diab, Amer El Hajj

2014-12-01

We report the temperature dependence of the core electrical parameters and transport characteristics of a flexible version of fin field-effect transistor (FinFET) on silicon-on-insulator (SOI) with sub-20-nm wide fins and high-k/metal gate-stacks. For the first time, we characterize them from room to high temperature (150 °C) to show the impact of temperature variation on drain current, gate leakage current, and transconductance. Variation of extracted parameters, such as low-field mobility, subthreshold swing, threshold voltage, and ON-OFF current characteristics, is reported too. Direct comparison is made to a rigid version of the SOI FinFETs. The mobility degradation with temperature is mainly caused by phonon scattering mechanism. The overall excellent devices performance at high temperature after release is outlined proving the suitability of truly high-performance flexible inorganic electronics with such advanced architecture.

Raman, SEM-EDS and XRPD investigations on pre-Columbian Central America "estucado" pottery

Science.gov (United States)

Casanova Municchia, Annalaura; Micheli, Mario; Ricci, Maria Antonietta; Toledo, Michelle; Bellatreccia, Fabio; Lo Mastro, Sergio; Sodo, Armida

2016-03-01

Seventeen different colored fragments from six selected pre-Columbian estucado ceramics from El Salvador have been investigated by Raman spectroscopy, scanning electron microscope coupled to an energy dispersive spectrometer (SEM/EDS) and X-ray powder diffraction (XRPD). The peculiarity of this kind of ceramics consist of the unusual presence of a white engobe, traditionally termed stucco, between the ceramic body and the decoration elements, hence the name estucado ceramics. The aim of this work was to study the unusual manufacturing technique and to identify the chemical composition of the engobe and of the pigment palette. The results showed that the stucco layer is made of clay (kaolinite) with traces of titanium oxide (anatase). Remarkably, this is the same composition of the white pigments used for the decoration layer, thus excluding an early use of natural titanium oxide as a white pigment in the estucado productions as suggested in previous investigations. Moreover, the presence of kaolinite and anatase both in the stucco and in the decoration layer suggests a cold-working or low temperature technique. The red, yellow and green decorations were realized by the use of natural ochre, while in all the blue and gray decorations Maya blue pigment was identified. Finally, an amorphous carbon pigment of vegetal origin and manganese oxide were used to obtain black pigments.

A Biologically Derived Pectoral Fin for Yaw Turn Manoeuvres

Directory of Open Access Journals (Sweden)

Jonah R. Gottlieb

2010-01-01

Full Text Available A bio-robotic fin has been developed that models the pectoral fin of the bluegill sunfish as the fish turned to avoid an obstacle. This work involved biological studies of the sunfish fin, the development of kinematic models of the motions of the fin's rays, CFD based predictions of the 3D forces and flows created by the fin, and the implementation of simplified models of the fin's kinematics and mechanical properties in a physical model. The resulting robotic fin produced the forces and flows that drove the manoeuvre and had a sufficiently high number of degrees of freedom to create a variety of non-biologically derived motions. The results indicate that for robotic fins to produce a level of performance on par with biological fins, both the kinematics and the mechanical properties of the biological fin must be modelled well.

Parametric CFD Analysis to Study the Influence of Fin Geometry on the Performance of a Fin and Tube Heat Exchanger

DEFF Research Database (Denmark)

Singh, Shobhana; Sørensen, Kim; Condra, Thomas Joseph

2016-01-01

Heat transfer and pressure loss characteristics of a fin and tube heat exchanger are numerically investigated based on parametric fin geometry. The cross-flow type heat exchanger with circular tubes and rectangular fin profile is selected as a reference design. The fin geometry is varied using...... a design aspect ratio as a variable parameter in a range of 0.1-1.0 to predict the impact on overall performance of the heat exchanger. In this paper, geometric profiles with a constant thickness of fin base are studied. Three-dimensional, steady state CFD model is developed using commercially available...... are determined. The best performed geometric fin profile based on the higher heat transfer and lower pressure loss is predicted. The study provides insights into the impact of fin geometry on the heat transfer performance which help escalate the understanding of heat exchanger designing and manufacturing...

Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

Effect of fin pitch and number of tube rows on the air side performance of herringbone wavy fin and tube heat exchangers

International Nuclear Information System (INIS)

Wongwises, Somchai; Chokeman, Yutasak

2005-01-01

An experimental study is conducted to investigate the effects of a fin pitch and number of tube rows on the air side performance of fin and tube heat exchangers having herringbone wavy fin configuration at various fin thicknesses. A total of 10 samples of fin and tube heat exchanger with a tube outside diameter of 9.53mm, transverse tube pitch of 25.4mm and longitudinal tube pitch of 19.05mm, having various fin pitches, number of tube rows and fin thicknesses, are tested in a well insulated open wind tunnel. The heat exchangers are made from aluminium plate finned, copper tube. Ambient air is used as a working fluid in the air side while hot water is used for the tube side. The results are presented as the variation of the Colburn factor and the friction factor with the Reynolds number based on the fin collar outside diameter (Re D c ). The experimental results reveal that the fin pitch has an insignificant effect on the heat transfer characteristic. The friction factor increases with increasing fin pitch when Re D c >2500, approximately. The Colburn factor and the friction factor decrease with increasing number of tube rows when Re D c <4000, approximately. These results remain the same when the fin thickness is changed

Performance of tubes-and plate fins heat exchangers

International Nuclear Information System (INIS)

Rosman, E.C.

1979-11-01

By means of a two-dimensional analysis performance, and using local heat transfer coefficients, the plate fin temperature distribution, the air bulk temperature along the stream path and the fin efficiency can be obtained, for several Reynolds numbers and fin materials. Herein are also presented the average heat transfer coefficients for isothermal plate fins, referring to heat exchangers with central-tube and rear-tube row and to two-row tubes heat exchangers configurations. It is possible to obtain the real tax or the real area of heat transfer, using the average hea transfer coefficients for isothermal plate fins and the fin efficiency. (Author) [pt

Fish locomotion: kinematics and hydrodynamics of flexible foil-like fins

Science.gov (United States)

Lauder, George V.; Madden, Peter G. A.

2007-11-01

The fins of fishes are remarkable propulsive devices that appear at the origin of fishes about 500 million years ago and have been a key feature of fish evolutionary diversification. Most fish species possess both median (midline) dorsal, anal, and caudal fins as well as paired pectoral and pelvic fins. Fish fins are supported by jointed skeletal elements, fin rays, that in turn support a thin collagenous membrane. Muscles at the base of the fin attach to and actuate each fin ray, and fish fins thus generate their own hydrodynamic wake during locomotion, in addition to fluid motion induced by undulation of the body. In bony fishes, the jointed fin rays can be actively deformed and the fin surface can thus actively resist hydrodynamic loading. Fish fins are highly flexible, exhibit considerable deformation during locomotion, and can interact hydrodynamically during both propulsion and maneuvering. For example, the dorsal and anal fins shed a vortex wake that greatly modifies the flow environment experienced by the tail fin. New experimental kinematic and hydrodynamic data are presented for pectoral fin function in bluegill sunfish. The highly flexible sunfish pectoral fin moves in a complex manner with two leading edges, a spanwise wave of bending, and substantial changes in area through the fin beat cycle. Data from scanning particle image velocimetry (PIV) and time-resolved stereo PIV show that the pectoral fin generates thrust throughout the fin beat cycle, and that there is no time of net drag. Continuous thrust production is due to fin flexibility which enables some part of the fin to generate thrust at all times and to smooth out oscillations that might arise at the transition from outstroke to instroke during the movement cycle. Computational fluid dynamic analyses of sunfish pectoral fin function corroborate this conclusion. Future research on fish fin function will benefit considerably from close integration with studies of robotic model fins.

Are joint audits a proper instrument for increased audit quality?

OpenAIRE

Velte, Patrick; Azibi, Jamel

2015-01-01

Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...

Developing a tool for the preparation of GMP audit of pharmaceutical contract manufacturer.

Science.gov (United States)

Linna, Anu; Korhonen, Mirka; Mannermaa, Jukka-Pekka; Airaksinen, Marja; Juppo, Anne Mari

2008-06-01

Outsourcing is rapidly growing in the pharmaceutical industry. When the manufacturing activities are outsourced, control of the product's quality has to be maintained. One way to confirm contract manufacturer's GMP (Good Manufacturing Practice) compliance is auditing. Audits can be supported for instance by using GMP questionnaires. The objective of this study was to develop a tool for the audit preparation of pharmaceutical contract manufacturers and to validate its contents by using Delphi method. At this phase of the study the tool was developed for non-sterile finished product contract manufacturers. A modified Delphi method was used with expert panel consisting of 14 experts from pharmaceutical industry, authorities and university. The content validity of the developed tool was assessed by a Delphi questionnaire round. The response rate in Delphi questionnaire round was 86%. The tool consisted of 103 quality items, from which 90 (87%) achieved the pre-defined agreement rate level (75%). Thirteen quality items which did not achieve the pre-defined agreement rate were excluded from the tool. The expert panel suggested only minor changes to the tool. The results show that the content validity of the developed audit preparation tool was good.

FinFET modeling for IC simulation and design

CERN Document Server

Hu, Chenming; Lu, Darsen D

2015-01-01

This book is the first to explain FinFET modeling for IC simulation and the industry standard - BSIM-CMG - describing the rush in demand for advancing the technology from planar to 3D architecture, as now enabled by the approved industry standard. The book gives a strong foundation on the physics and operation of FinFET, details aspects of the BSIM-CMG model such as surface potential, charge and current calculations, and includes a dedicated chapter on parameter extraction procedures, providing a step-by-step approach for the efficient extraction of model parameters. With this book you will learn: * Why you should use FinFET* The physics and operation of FinFET* Details of the FinFET standard model (BSIM-CMG)* Parameter extraction in BSIM-CMG* FinFET circuit design and simulation * Authored by the lead inventor and developer of FinFET, and developers of the BSIM-CM standard model, providing an experts' insight into the specifications of the standard* The first book on the industry-standard FinFET model - BSIM...

The community regulation for environmental management and audit: an opportunity for firms. Some Enea promotion actions; Il regolamento comunitario di ecogestione e audit: un'opportunita' per le imprese. Alcune azioni promozionali ENEA

Energy Technology Data Exchange (ETDEWEB)

Andriola, L.; Brunetti, N.; Caropreso, G.; Luciani, R.; Merelli, A. [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

1999-07-01

EMAS (Environmental Management and Audit Scheme), introduced by the 1836/93 Community regulation, is one of the tools activated by the European Union in the field of firm-environment interactions, to overcome the old Command and Control logic by means of the new Moral Suasion one. EMAS has a voluntary character: it intends to replace conflicting relations between control authority and firm with relations centred on a dialogue and action agreed upon by the parties, on the basis of impartial and reliable information. The report illustrates the procedure for applying this regulation, EMAS advantages for firms, its implementation in Italy and the most important pilot actions carried out by ENEA. [Italian] L'EMAS (Environmental Management and Audit Scheme), introdotto con il Regolamento comunitario 1836/93, rappresenta uno degli strumenti che l'Unione europea ha attivato nel campo delle interazioni impresa-ambiente, per superare la vecchia logica del Command and Control (imponi e controlla) mediante la nuova logica della Moral Suasion (persuasione morale). Lo strumento EMAS, che ha carattere di volontarieta', intende sostituire un rapporto di tipo conflittuale fra autorita' di controllo ed impresa con un rapporto centrato su un dialogo ed un'azione concertata tra le parti, sulle basi di un'informativa obiettiva ed affidabile. Il rapporto illustra il percorso per l'applicazione del regolamento, i vantaggi di EMAS per le aziende, il suo stato di attuazione in Italia e le principali azioni pilota svolte da ENEA.

 Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas

2014-04-01

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 frame-work 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 comprehen-sive 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.

A biorobotic pectoral fin for autonomous undersea vehicles.

Science.gov (United States)

Tangorra, James L; Davidson, S Naomi; Madden, Peter G; Lauder, George V; Hunter, Ian W

2006-01-01

A biorobotic fin for autonomous undersea vehicles (AUVs) was developed based on studies of the anatomy, kinematics, and hydrodynamics of the bluegill sunfish pectoral fin. The biorobotic fin was able to produce many of the complex fin motions used by the sunfish during steady swimming and was used to investigate mechanisms of thrust production and control. This biorobotic fin is an excellent experimental tool and is an important first step towards developing propulsive devices that give AUVs maneuvering characteristics that match and exceed those of highly maneuverable fish.

Analisis Pengaruh Keahlian, Independensi, Perencanaan Audit dan Supervisi Audit terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Utara

OpenAIRE

Pohan, Nur Aisah

2015-01-01

The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...

Healthcare Service Auditing and Intervention in an Emergency ...

African Journals Online (AJOL)

A pre- and post-intevention randomized cross-sectional study was carried out from January to February and April to May 2001, respectively, to audit and intervene in the timeliness of health services delivery in an Emergency Paediatric Unit (EPU) of Jos University Teaching Hospital. A structured questionnaire was used to ...

Pre-use anesthesia machine check; certified anesthesia technician based quality improvement audit.

Science.gov (United States)

Al Suhaibani, Mazen; Al Malki, Assaf; Al Dosary, Saad; Al Barmawi, Hanan; Pogoku, Mahdhav

2014-01-01

Quality assurance of providing a work ready machine in multiple theatre operating rooms in a tertiary modern medical center in Riyadh. The aim of the following study is to keep high quality environment for workers and patients in surgical operating rooms. Technicians based audit by using key performance indicators to assure inspection, passing test of machine worthiness for use daily and in between cases and in case of unexpected failure to provide quick replacement by ready to use another anesthetic machine. The anesthetic machines in all operating rooms are daily and continuously inspected and passed as ready by technicians and verified by anesthesiologist consultant or assistant consultant. The daily records of each machines were collected then inspected for data analysis by quality improvement committee department for descriptive analysis and report the degree of staff compliance to daily inspection as "met" items. Replaced machine during use and overall compliance. Distractive statistic using Microsoft Excel 2003 tables and graphs of sums and percentages of item studied in this audit. Audit obtained highest compliance percentage and low rate of replacement of machine which indicate unexpected machine state of use and quick machine switch. The authors are able to conclude that following regular inspection and running self-check recommended by the manufacturers can contribute to abort any possibility of hazard of anesthesia machine failure during operation. Furthermore in case of unexpected reason to replace the anesthesia machine in quick maneuver contributes to high assured operative utilization of man machine inter-phase in modern surgical operating rooms.

FinTech in Denmark

OpenAIRE

Hategan, Ramona Anamaria; Mockus, Gytis; Trinkunaite, Sarune

2017-01-01

ABSTRACTThe purpose of this paper has been to seek understanding and knowledge of FinTech phenomenon, with a particular focus on the effect of its emergence on the Danish financial sector. We have attempted to answer our initial research question with the help of a theoretical and methodological framework conceived of concepts belonging to Actor-Network Theory, Diffusion of Innovation Theory and alluding to Foucault’s concepts of power, knowledge and discourses. We have followed FinTech as an...

FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

Directory of Open Access Journals (Sweden)

Stelian Selisteanu

2015-09-01

Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.

Investigating the effect of non-similar fins in thermoeconomic optimization of plate fin heat exchanger

International Nuclear Information System (INIS)

Hajabdollahi, Hassan

2015-01-01

Thermoeconomic optimization of plate fin heat exchanger with similar (SF) and different (DF) or non-similar fin in each side is presented in this work. For this purpose, both heat exchanger effectiveness and total annual cost (TAC) are optimized simultaneously using multi-objective particle swarm optimization algorithm. The above procedure is performed for various mass flow rates in each side. The optimum results reveal that no thermoeconomic improvement is observed in the case of same mass flow rate in each side while both effectiveness and TAC are improved in the case of different mass flow rate. For example, effectiveness and TAC are improved 0.95% and 10.17% respectively, for the DF compared with SF. In fact, the fin configuration should be selected more compact in a side with lower mass flow rate compared with the other side in the thermoeconomic viewpoint. Furthermore, for the thermodynamic optimization viewpoint both SF and DF have the same optimum result while for the economic (or thermoeconomic) optimization viewpoint, the significant decrease in TAC is accessible in the case of DF compared with SF. - Highlights: • Thermoeconomic modeling of compact heat exchanger. • Selection of fin and heat exchanger geometries as nine decision variables. • Applying MOPSO algorithm for multi objective optimization. • Considering the similar and different fin specification in each side. • Investigation of optimum design parameters for various mass flow rates

Flexible nanoscale high-performance FinFETs

KAUST Repository

Sevilla, Galo T.

2014-10-28

With the emergence of the Internet of Things (IoT), flexible high-performance nanoscale electronics are more desired. At the moment, FinFET is the most advanced transistor architecture used in the state-of-the-art microprocessors. Therefore, we show a soft-etch based substrate thinning process to transform silicon-on-insulator (SOI) based nanoscale FinFET into flexible FinFET and then conduct comprehensive electrical characterization under various bending conditions to understand its electrical performance. Our study shows that back-etch based substrate thinning process is gentler than traditional abrasive back-grinding process; it can attain ultraflexibility and the electrical characteristics of the flexible nanoscale FinFET show no performance degradation compared to its rigid bulk counterpart indicating its readiness to be used for flexible high-performance electronics.

On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

OpenAIRE

Buuren, van, J.P.

2009-01-01

This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...

Is audit research? The relationships between clinical audit and social-research.

Science.gov (United States)

Hughes, Rhidian

2005-01-01

Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.

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.

Implications of fin profiles on overall performance and weight reduction of a fin and tube heat exchanger

DEFF Research Database (Denmark)

Singh, Shobhana; Sørensen, Kim; Simonsen, Anders Schou

2017-01-01

Fin and tube heat exchangers are being used in several industrial applications by means of novel design and optimized performance. Improvements in geometric design may deliver energy efficient and cost-effective heat exchanger performance with reduced weight. In this paper, a systematic study...... on a cross-flow type fin and tube heat exchanger design for a waste heat recovery application is conducted. The geometric profile of the fin is characterized by a dimensionless design variable named aspect ratio which is parametrically varied to obtain different profiles. Two cases, case-I, and case......,000 using computational fluid dynamics. The numerical results obtained for the reference fin profile are verified with the experimental correlations. Dimensionless parameters such as Nusselt number, Euler number, and efficiency index are calculated to predict the overall performance of the heat exchanger...

Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas, Jonas Mackevičius

2014-01-01

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...

FinTech in Taiwan: a case study of a Bank's strategic planning for an investment in a FinTech company

OpenAIRE

Hung, Jui-long; Luo, Binjie

2016-01-01

Introduction: Since 2015 is the year of FinTech in Taiwan, it is worth investigating the challenges that emerged when banks were encouraged to invest in FinTech companies for collaboration. This study aims to identify the strategic considerations in the process of searching for FinTech investment targets. Case description: This study used a case study investigation of a top-5 bank in Taiwan. The major data sources include the meeting notes of the FinTech investment task force and interviews w...

THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY

OpenAIRE

Mahpiansyah Mahpiansyah

2017-01-01

ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...

Undulating fins produce off-axis thrust and flow structures.

Science.gov (United States)

Neveln, Izaak D; Bale, Rahul; Bhalla, Amneet Pal Singh; Curet, Oscar M; Patankar, Neelesh A; MacIver, Malcolm A

2014-01-15

While wake structures of many forms of swimming and flying are well characterized, the wake generated by a freely swimming undulating fin has not yet been analyzed. These elongated fins allow fish to achieve enhanced agility exemplified by the forward, backward and vertical swimming capabilities of knifefish, and also have potential applications in the design of more maneuverable underwater vehicles. We present the flow structure of an undulating robotic fin model using particle image velocimetry to measure fluid velocity fields in the wake. We supplement the experimental robotic work with high-fidelity computational fluid dynamics, simulating the hydrodynamics of both a virtual fish, whose fin kinematics and fin plus body morphology are measured from a freely swimming knifefish, and a virtual rendering of our robot. Our results indicate that a series of linked vortex tubes is shed off the long edge of the fin as the undulatory wave travels lengthwise along the fin. A jet at an oblique angle to the fin is associated with the successive vortex tubes, propelling the fish forward. The vortex structure bears similarity to the linked vortex ring structure trailing the oscillating caudal fin of a carangiform swimmer, though the vortex rings are distorted because of the undulatory kinematics of the elongated fin.

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

OpenAIRE

Erna Pasanda; Natalia Paranoan

2013-01-01

This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...

Performance of residential air-conditioning systems with flow maldistribution in fin-and-tube evaporators

DEFF Research Database (Denmark)

Kærn, Martin Ryhl; Brix, Wiebke; Elmegaard, Brian

2011-01-01

Refrigerant and airflow maldistribution in fin-and-tube evaporators for residential air-conditioning was investigated with numerical modeling. Fin-and-tube heat exchangers usually have a pre-defined circuitry. However, the objective in this study was to perform a generic investigation of each...... individual maldistribution source in an independent manner. Therefore, the evaporator and the condenser were simplified to be straight tubes for the purposes of this study. The numerical model of the R410A system, its verification and an investigation of individual maldistribution sources are presented...... in this paper. The maldistribution sources of interest were: inlet liquid/vapor phase distribution, feeder tube bending and airflow distribution. The results show that maldistribution reduced the cooling capacity and the coefficient of performance of the system. In particular, different phase distribution...

One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)

Science.gov (United States)

Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.

ED accreditation update. Physicians, medical staff may report safety concerns without fear of disciplinary action.

Science.gov (United States)

2007-11-01

Educating your staff about The Joint Commission's requirements for concerns about hospital safety and quality of care requires the ED manager to set a tone of openness and cooperation, while at the same time emphasizing your department's role in addressing such concerns: * The ED should be the first place that staff members communicate quality and safety concerns. It is only when a problem is not addressed that they should take the issue to hospital administration and, if necessary, The Joint Commission. * A single event should not trigger a report to The Joint Commission, unless it is unusually serious. Otherwise, only a series of events should trigger a report. * Reassure your staff that you care about what is reported and will act quickly on it. Educate your staff about the reporting forms, and follow up with random audits to ensure compliance.

Strain relaxation of germanium-tin (GeSn) fins

Science.gov (United States)

Kang, Yuye; Huang, Yi-Chiau; Lee, Kwang Hong; Bao, Shuyu; Wang, Wei; Lei, Dian; Masudy-Panah, Saeid; Dong, Yuan; Wu, Ying; Xu, Shengqiang; Tan, Chuan Seng; Gong, Xiao; Yeo, Yee-Chia

2018-02-01

Strain relaxation of biaxially strained Ge1-xSnx layer when it is patterned into Ge1-xSnx fin structures is studied. Ge1-xSnx-on-insulator (GeSnOI) substrate was realized using a direct wafer bonding (DWB) technique and Ge1-xSnx fin structures were formed by electron beam lithography (EBL) patterning and dry etching. The strain in the Ge1-xSnx fins having fin widths (WFin) ranging from 1 μm down to 80 nm was characterized using micro-Raman spectroscopy. Raman measurements show that the strain relaxation increases with decreasing WFin. Finite element (FE) simulation shows that the strain component in the transverse direction relaxes with decreasing WFin, while the strain component along the fin direction remains unchanged. For various Ge1-xSnx fin widths, transverse strain relaxation was further extracted using micro-Raman spectroscopy, which is consistent with the simulation results.

AUDIT INFORMATION CONTENT

OpenAIRE

Ioan Rus

2012-01-01

The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...

Communication from the Commission of Energy Regulation relative to the audit of the non-bundled accounts of Electricite de France for the 2000 financial year; Communication de la Commission de Regulation de l'Energie relative a l'audit des comptes dissocies d'EDF pour l'exercice 2000

Energy Technology Data Exchange (ETDEWEB)

NONE

2003-01-01

The aim of this audit of the non-bundled accounts of Electricite de France (EdF) was double: to check to good enforcement of the book-keeping dissociation principle and in particular the establishment of opening statuses, and to verify the correct charging of the production, transport, distribution and other activity accounts. This document describes the modalities of the control and the adjustment of the status accounts and of the exploitation charges with the corrections accepted by EdF. (J.S.)

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.

AUDIT, AUDIT-C, and AUDIT-3: Drinking Patterns and Screening for Harmful, Hazardous and Dependent Drinking in Katutura, Namibia

Science.gov (United States)

Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H. F.; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi

2015-01-01

Objectives To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking. Methods A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions) and the AUDIT-3 (third question) was compared to the full AUDIT. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8%) than women (sensitivity: 91.7%, specificity: 77.4%). The AUDIT-3 performed poorly (maximum sensitivity: AUDIT-C performed better than the AUDIT-3. Conclusions A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity. PMID:25799590

Laboratory-based clinical audit as a tool for continual improvement: an example from CSF chemistry turnaround time audit in a South-African teaching hospital.

Science.gov (United States)

Imoh, Lucius C; Mutale, Mubanga; Parker, Christopher T; Erasmus, Rajiv T; Zemlin, Annalise E

2016-01-01

Timeliness of laboratory results is crucial to patient care and outcome. Monitoring turnaround times (TAT), especially for emergency tests, is important to measure the effectiveness and efficiency of laboratory services. Laboratory-based clinical audits reveal opportunities for improving quality. Our aim was to identify the most critical steps causing a high TAT for cerebrospinal fluid (CSF) chemistry analysis in our laboratory. A 6-month retrospective audit was performed. The duration of each operational phase across the laboratory work flow was examined. A process-mapping audit trail of 60 randomly selected requests with a high TAT was conducted and reasons for high TAT were tested for significance. A total of 1505 CSF chemistry requests were analysed. Transport of samples to the laboratory was primarily responsible for the high average TAT (median TAT = 170 minutes). Labelling accounted for most delays within the laboratory (median TAT = 71 minutes) with most delays occurring after regular work hours (P audit identified sample transportation, work shift periods and use of inappropriate CSF sample tubes as drivers of high TAT for CSF chemistry in our laboratory. The results of this audit will be used to change pre-analytical practices in our laboratory with the aim of improving TAT and customer satisfaction.

Blood shortage situation: An audit of red blood cells order and ...

African Journals Online (AJOL)

PRECIOUS

2009-11-02

Nov 2, 2009 ... The objective of this work is to audit blood utilization by different specialties in the hospital using the. Cross-match ratio .... years, pre-operative haemoglobin of < 11 g/dl, locally advanced tumour, peri- .... Quality assurance of.

ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?

Directory of Open Access Journals (Sweden)

Arie Wicaksono

2012-03-01

Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.

Steady-state and transient heat transfer through fins of complex geometry

Directory of Open Access Journals (Sweden)

Taler Dawid

2014-06-01

Full Text Available Various methods for steady-state and transient analysis of temperature distribution and efficiency of continuous-plate fins are presented. For a constant heat transfer coefficient over the fin surface, the plate fin can be divided into imaginary rectangular or hexangular fins. At first approximate methods for determining the steady-state fin efficiency like the method of equivalent circular fin and the sector method are discussed. When the fin geometry is complex, thus transient temperature distribution and fin efficiency can be determined using numerical methods. A numerical method for transient analysis of fins with complex geometry is developed. Transient temperature distributions in continuous fins attached to oval tubes is computed using the finite volume - finite element methods. The developed method can be used in the transient analysis of compact heat exchangers to calculate correctly the heat flow rate transferred from the finned tubes to the fluid.

 Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas; Jonas Mackevičius

2014-01-01

 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 th...

Audit quality and the audit partner effect : Evidence from European listed companies

OpenAIRE

Buuren, van, J.P.

2009-01-01

The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...

AUDIT, AUDIT-C, and AUDIT-3: drinking patterns and screening for harmful, hazardous and dependent drinking in Katutura, Namibia.

Directory of Open Access Journals (Sweden)

Puja Seth

Full Text Available To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking.A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions and the AUDIT-3 (third question was compared to the full AUDIT.Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, p<.0001. Approximately 32% reported making and/or selling alcohol from home. The AUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8% than women (sensitivity: 91.7%, specificity: 77.4%. The AUDIT-3 performed poorly (maximum sensitivity: < 90%, maximum specificity: <51%. According to AUROC, the AUDIT-C performed better than the AUDIT-3.A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity.

Implementation of Pre-Operative Checklist: An Effort to Reduce ...

African Journals Online (AJOL)

Implementation of Pre-Operative Checklist: An Effort to Reduce Delays in. Surgery and ... insight to develop a pre-operative checklist to ensure that patients were prepared for surgery and to minimize disruptions ... documentation audit was conducted in May 2014, showing 59% compliance in completing the checklist. Since.

KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT

Directory of Open Access Journals (Sweden)

Tubagus Ismail

2015-05-01

Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada

Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...

[Thoughts on the Witnessed Audit in Medical Device Single Audit Program].

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-02-08

Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.

The Development of Auditing Arena and Corporate Governance Landscape in Malaysia: An Initiative to Combat Fraud and Corruptions

OpenAIRE

Ahmad Noruddin Nur Adura; Norziaton I.K.

2017-01-01

This research provides two phases of discussions on the evolution in auditing arena and corporate governance (CG) landscape in Malaysia. Phase 1: Pre-Malaysian Code of Corporate Governance (MCCG) (1957-2000) and Phase 2: Post-Malaysian Code of Corporate Governance (2001-2015). MCCG was designed to increase oversight and regulation of the accounting profession and to strengthen CG practices and increase transparency of financial audits. The emergence of audit failures has focused the world’s a...

Open Channel Natural Convection Heat Transfer on a Vertical Finned Plate

International Nuclear Information System (INIS)

Park, Joo Hyun; Heo, Jeong Hwan; Chung, Bum Jin

2013-01-01

The natural convection heat transfer of vertical plate fin was investigated experimentally. Heat transfer systems were replaced by mass-transfer systems, based on the analogy concept. The experimental results lie within the predictions of the existing heat transfer correlations of plate-fin for the natural convections. An overlapped thermal boundary layers caused increasing heat transfer, and an overlapped momentum boundary layers caused decreasing heat transfer. As the fin height increases, heat transfer was enhanced due to increased inflow from the open side of the fin spacing. When fin spacing and fin height are large, heat transfer was unaffected by the fin spacing and fin height. Passive cooling by natural convection becomes more and more important for the nuclear systems as the station black out really happened at the Fukushima NPPs. In the RCCS (Reactor Cavity Cooling System) of a VHTR (Very High Temperature Reactor), natural convection cooling through duct system is adopted. In response to the stack failure event, extra cooling capacity adopting the fin array has to be investigated. The finned plate increases the surface area and the heat transfer increases. However, the plate of fin arrays may increase the pressure drop and the heat transfer decreases. Therefore, in order to enhance the passive cooling with fin arrays, the parameters for the fin arrays should be optimized. According to Welling and Wooldridge, a natural convection on vertical plate fin is function of Gr, Pr, L, t, S, and H. The present work investigated the natural convection heat transfer of a vertical finned plate with varying the fin height and the fin spacing. In order achieve high Rayleigh numbers, an electroplating system was employed and the mass transfer rates were measured using a copper sulfate electroplating system based on the analogy concept

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

OpenAIRE

ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

2010-01-01

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

Auditing hazardous waste incineration

International Nuclear Information System (INIS)

Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.

1990-01-01

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

Plate-fin array cooling using a finger-like piezoelectric fan

International Nuclear Information System (INIS)

Shyu, Jin-Cherng; Syu, Jhih-Zong

2014-01-01

In this study, the heat transfer of a plate-fin array cooled by a vibrating finger-like piezoelectric fan comprising four flexible rectangular blades was investigated. The results indicated that the heat transfer enhancement of the fin array cooled by a vibrating piezoelectric fan at x/L = 0.5 and H = 5 mm ranged between 1.5 and 3.3, regardless of the fin array orientation. However, the heat transfer enhancement caused by a fan being placed at either edge of the fin array yielded a dissimilar result between both of the fin array orientations because of the superimposed effects of the boundary layer development and the air flow induced by the fan. This dissimilarity was especially noticeable when the piezoelectric fan was composed of aluminum blades to accommodate the moderate Reynolds number. In addition to the Reynolds number, the ratio of the fan blade vibration envelope to the source area determined the Nu number of the piezoelectric fan-cooled fin array. This design enhanced the fin array heat transfer and reduced cooler volume by embedding multiple vibrating beams into the fin array. -- Highlights: • Heat transfer of a piezoelectric fan-cooled plate-fin array was investigated. • Effects of fan position, fan height and fan material on heat transfer were examined. • Similar heat transfer enhancement range was shown for both fin array orientations. • Fin heat transfer with a running Al fan at x = 0 was higher than that at x = 0.25L. • Besides fan Reynolds number, the area ratio also determined Nu of the fin array

Can virtual streetscape audits reliably replace physical streetscape audits?

Science.gov (United States)

Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne

2010-12-01

There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥  0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.

IT auditing

NARCIS (Netherlands)

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

2008-01-01

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

Sustainable development in Indian mines through environmental audit

International Nuclear Information System (INIS)

Badrinath, S.D.; Raman, N.S.

1994-01-01

Mining in India has been diversifying into progressively more capital intensive and energy intensive areas which are degrading the quality of environment. Considering the future environmental and energy scenarios, the impact the mining has on environmental quality and occupational health/safety of mine workers, Environmental Audit (EA) deserves to be adopted as a pre-requisite for sustainable development and environmental management of Indian mines. EA is a structured and comprehensive mechanism for ensuring that the mining activities do not adversely affect the environmental quality and the economy of mining sector improves as a consequence of improved process and energy effectiveness as also the occupational health and safety. This paper emphasizes that the successful EA program investigates all possibilities of energy saving, material saving and water budgeting through conservation of resources to protection of environment. The paper presents the various options for environmental management in mining industry, including reactive control measures on one hand and anticipative/preventive strategies on the other. The paper also reviews the EA skills and audit protocols along with a discussion of key audit techniques. 12 refs., 5 figs

A note on the heat transfer in convective fins

International Nuclear Information System (INIS)

Razelos, P.

1979-01-01

In this paper a generalized approach to the problem of heat transfer through convective fins is given. The proper dimensionless variables, which specify the general problem are identified, and upper bounds of the values of the dimensionless number Nsub(r) defined as 'the ratio of the heat transferred by the fin to that of the corresponding bare surface' are derived. It was shown that these limiting values of the Nsub(r) are 1/√B 1 and √2/B 1 for longitudinal fins and spines respectively, where B 1 is the Biot number hb/k, while for annular fins of constant thickness and hyperbolic profile, Nsub(r) 1 , where K(β) is a number determined by the profile of the fin and the ratio β = x 2 /x 1 of the outside to the inside radii. It was also shown that for longitudinal fins and spinces the possible adverse insulating effect by the use of the fin is avoided, if one selects the value of √hA/kC [de

The diversity of the Brazilian regional Audit Courts on government auditing

Directory of Open Access Journals (Sweden)

André Feliciano Lino

2017-11-01

Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

Preparation Of Thermoluminescence Dosimeters For External Radiotherapy Beam Audit In Malaysia

International Nuclear Information System (INIS)

Norhayati Abdullah; Siti Sara Deraman; Taiman Kadni; Mohd Taufik Dollah; Norhayati Salleh

2014-01-01

The external beam audit is a part of the Quality Assurance Programme (QAP) in radiotherapy that should be carried out to check the accuracy of dose delivered by the radiotherapy treatment units are within the tolerance limit of A ± 5 % as recommended by the International Commission of Radiation Units and Measurements (ICRU) Report No. 24. In this work, thermoluminescence dosimeters (TLD) in powder form were chosen to be used in the dose quality audit for the radiotherapy treatment units in Malaysia. As a preparation, the characterizations of a new batch of TLD-100 powders were studied. The studies include checks for the response of TLD-100 before and after pre-annealing process, reproducibility and linearity of TL signal. Results show that the response of TLD-100 powder after pre-annealing increases by 65 % compared with before pre-annealing process. These TLD-100 powders also provide reliable and consistent readings for the absorbed dose to water within the range of 150 cGy to 250 cGy with the maximum standard uncertainty of 0.554 μC. Finally, the calibration curves for 6 MV and 10 MV photon beams were established. These curves will be used in determining the absorbed dose to water (Dw) from user's irradiated TLDs. The expanded uncertainty (coverage factor k=2) of Dw determination was estimated to be 4.1 %. As a conclusion, these TLD-100 powders are ready to be used as a transfer detector for evaluating the accuracy of user's delivery dose in the radiotherapy beam audit program in Malaysia. (author)

Criteria for analysis and optimization of longitudinal fins with convective tip

International Nuclear Information System (INIS)

Gomes, E.S.

1983-01-01

The problem of heat transfer in longitudinal fins with the main geometries used in equipaments of heat transfer by convection is analyzed. The equation of energy is solved analytically of several geometries fins, with unidimensional formulation, through the use of the convective heat transfer coefficient. The problem of fin optimization is approached analytically yielding the parameters which allow the maximum heat transfer for each particular material waste in the fin. The use of the insulated tip model suggests the use of fins and its optimization for any Biot number of the fin. The use of the convective tip model allows us to determine when is vantageous or disadvantageous to use fins and when fin optimization is possible according to the value of the Biot number and to a convection parameter on the fin tip. (Author) [pt

Safety Auditing and Assessments

Science.gov (United States)

Goodin, James Ronald (Ronnie)

2005-01-01

Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

Time to audit.

Science.gov (United States)

Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K

2012-09-01

Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.

Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

African Journals Online (AJOL)

However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...

Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

African Journals Online (AJOL)

user

Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.

TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

Directory of Open Access Journals (Sweden)

Aleksey F. Akhmetshin

2014-01-01

Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

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.

On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

NARCIS (Netherlands)

Buuren, van J.P.

2009-01-01

This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover,

Impact of prospective verification of intravenous antibiotics in an ED.

Science.gov (United States)

Hunt, Allyson; Nakajima, Steven; Hall Zimmerman, Lisa; Patel, Manav

2016-12-01

Delay in appropriate antibiotic therapy is associated with an increase in mortality and prolonged length of stay. Automatic dispensing machines decrease the delivery time of intravenous (IV) antibiotics to patients in the emergency department (ED). However, when IV antibiotics are not reviewed by pharmacists before being administered, patients are at risk for receiving inappropriate antibiotic therapy. The objective of this study was to determine if a difference exists in the time to administration of appropriate antibiotic therapy before and after implementation of prospective verification of antibiotics in the ED. This retrospective, institutional review board-approved preimplementation vs postimplementation study evaluated patients 18years or older who were started on IV antibiotics in the ED. Patients were excluded if pregnant, if the patient is a prisoner, if no cultures were drawn, or if the patient was transferred from an outside facility. Appropriate antibiotic therapy was based on empiric source-specific evidence-based guidelines, appropriate pharmacokinetic and pharmacodynamic properties, and microbiologic data. The primary end point was the time from ED arrival to administration of appropriate antibiotic therapy. Of the 1628 evaluated, 128 patients met the inclusion criteria (64 pre vs 64 post). Patients were aged 65.2±17.0years, with most of infections being pneumonia (44%) and urinary tract infections (18%) and most patients being noncritically ill. Time to appropriate antibiotic therapy was reduced in the postgroup vs pregroup (8.1±8.6 vs 15.2±22.8hours, respectively, P=.03). In addition, appropriate empiric antibiotics were initiated more frequently after the implementation (92% post vs 66% pre; P=.0001). There was no difference in mortality or length of stay between the 2 groups. Prompt administration of the appropriate antibiotics is imperative in patients with infections presenting to the ED. The impact of prospective verification of

Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

Directory of Open Access Journals (Sweden)

Daniel VILSANOIU

2010-01-01

Full Text Available This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit methodologies and the growing importance of IS audit.

Actuation of a robotic fish caudal fin for low reaction torque

Science.gov (United States)

Yun, Dongwon; Kim, Kyung-Soo; Kim, Soohyun; Kyung, Jinho; Lee, Sunghee

2011-07-01

In this paper, a novel caudal fin for actuating a robotic fish is presented. The proposed caudal fin waves in a vertical direction with a specific spatial shape, which is determined by a so-called shape factor. For a specific shape factor, a traveling wave with a vertical phase difference is formed on a caudal fin during fin motion. It will be shown by the analysis that the maximum reaction torque at the joint of a caudal fin varies depending on the shape factors. Compared with a conventional plate type caudal fin, the proposed fin with a shape factor of 2π can eliminate the reaction torque perfectly, while keeping the propulsion force unchanged. The benefits of the proposed fin will be demonstrated by experiments.

Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

Directory of Open Access Journals (Sweden)

Patrick Velte

2015-05-01

Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial

3D modeling of dual-gate FinFET.

Science.gov (United States)

Mil'shtein, Samson; Devarakonda, Lalitha; Zanchi, Brian; Palma, John

2012-11-13

The tendency to have better control of the flow of electrons in a channel of field-effect transistors (FETs) did lead to the design of two gates in junction field-effect transistors, field plates in a variety of metal semiconductor field-effect transistors and high electron mobility transistors, and finally a gate wrapping around three sides of a narrow fin-shaped channel in a FinFET. With the enhanced control, performance trends of all FETs are still challenged by carrier mobility dependence on the strengths of the electrical field along the channel. However, in cases when the ratio of FinFET volume to its surface dramatically decreases, one should carefully consider the surface boundary conditions of the device. Moreover, the inherent non-planar nature of a FinFET demands 3D modeling for accurate analysis of the device performance. Using the Silvaco modeling tool with quantization effects, we modeled a physical FinFET described in the work of Hisamoto et al. (IEEE Tran. Elec. Devices 47:12, 2000) in 3D. We compared it with a 2D model of the same device. We demonstrated that 3D modeling produces more accurate results. As 3D modeling results came close to experimental measurements, we made the next step of the study by designing a dual-gate FinFET biased at Vg1 >Vg2. It is shown that the dual-gate FinFET carries higher transconductance than the single-gate device.

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.

Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

OpenAIRE

Patrick Velte; Marc Eulerich

2015-01-01

The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...

Constructal design of finned tubes used in air-cooled heat exchangers

Energy Technology Data Exchange (ETDEWEB)

Shokouhmand, Hossein; Mahjoub, Shoeib [University of Tehran, Tehran (Iran, Islamic Republic of); Salimpour, Mohammad Reza [Isfahan University of Technology, Isfahan (Iran, Islamic Republic of)

2014-06-15

The present study documents the constructal design and optimization of finned tubes used in air-cooled heat exchangers. The considered tubes are equipped with annular fins. The aim is to minimize the overall thermal resistance by morphing the geometry. The geometrical and thermo-physical parameters considered are the number of fins, ratio of fin height to tube diameter, Stanton number, ratio of fin conductivity to air conductivity, ratio of in-tube fluid conductivity to air conductivity and dimensionless pressure drop. Two constraints are applied in the optimization process: fixed overall volume of heat exchanger and fixed volume fraction of fin material. It is found that there exist optimal values for the number and the height of fins. Moreover, the optimal heat transfer has an extremum in a special volume fraction of fin material.

Constructal design of finned tubes used in air-cooled heat exchangers

International Nuclear Information System (INIS)

Shokouhmand, Hossein; Mahjoub, Shoeib; Salimpour, Mohammad Reza

2014-01-01

The present study documents the constructal design and optimization of finned tubes used in air-cooled heat exchangers. The considered tubes are equipped with annular fins. The aim is to minimize the overall thermal resistance by morphing the geometry. The geometrical and thermo-physical parameters considered are the number of fins, ratio of fin height to tube diameter, Stanton number, ratio of fin conductivity to air conductivity, ratio of in-tube fluid conductivity to air conductivity and dimensionless pressure drop. Two constraints are applied in the optimization process: fixed overall volume of heat exchanger and fixed volume fraction of fin material. It is found that there exist optimal values for the number and the height of fins. Moreover, the optimal heat transfer has an extremum in a special volume fraction of fin material.

Computational thermal analysis of cylindrical fin design parameters and a new methodology for defining fin structure in LED automobile headlamp cooling applications

International Nuclear Information System (INIS)

Sökmen, Kemal Furkan; Yürüklü, Emrah; Yamankaradeniz, Nurettin

2016-01-01

Highlights: • In the study, cooling of LED headlamps in automotive is investigated. • The study is based on free convection cooling of LED module. • Besides free convection, Monte Carlo model is used as radiation model as well. • A new algorithm is presented for designing optimum fin structure. • Suggested algorithm for optimum design is verified by various simulations. - Abstract: In this study, the effects of fin design, fin material, and free and forced convection on junction temperature in automotive headlamp cooling applications of LED lights are researched by using ANSYS CFX 14 software. Furthermore a new methodology is presented for defining the optimum cylindrical fin structure within the given limits. For measuring the performance of methodology, analyses are carried out for various ambient temperatures (25 °C, 50 °C and 80 °C) and different LED power dissipations (0.5 W, 0.75 W, 1 W and 1.25 W). Then, analyses are repeated at different heat transfer coefficients and different fin materials in order to calculate LED junction temperature in order to see if the fin structure proposed by the methodology is appropriate for staying below the given safety temperature limit. As a result, the suggested method has always proposed proper fin structures with optimum characteristics for given LED designs. As another result, for safe junction temperature ranges, it is seen that for all LED power dissipations, adding aluminum or copper plate behind the printed circuit board at low ambient temperatures is sufficient. Also, as the ambient temperature increases, especially in high powered LED lights, addition of aluminum is not sufficient and fin usage becomes essential. High heat transfer coefficient and using copper fin affect the junction temperature positively.

Heat transfer enhancement for fin-tube heat exchanger using vortex generators

International Nuclear Information System (INIS)

Yoo, Seong Yeon; Park, Dong Seong; Chung, Min Ho; Lee, Sang Yun

2002-01-01

Vortex generators are fabricated on the fin surface of a fin-tube heat exchanger to augment the convective heat transfer. In addition to horseshoe vortices formed naturally around the tube of the fin-tube heat exchanger, longitudinal vortices are artificially created on the fin surface by vortex generators. The purpose of this study is to investigate the local heat transfer phenomena in the fin-tube heat exchangers with and without vortex generators, and to evaluate the effect of vortices on the heat transfer enhancement. Naphthalene sublimation technique is employed to measure local mass transfer coefficients, then analogy equation between heat and mass transfer is used to calculate heat transfer coefficients. Experiments are performed for the model of fin-circular tube heat exchangers with and without vortex generators, and of fin-flat tube heat exchangers with and without vortex generators. Average heat transfer coefficients of fin-flat tube heat exchanger without vortex generator are much lower than those of fin-circular tube heat exchanger. On the other hand, fin-flat tube heat exchanger with vortex generators has much higher heat transfer value than conventional fin-circular tube heat exchanger. At the same time, pressure losses for four types of heat exchanger is measured and compared

Numerical study of an innovative design of a finned double-pipe heat exchanger with variable fin-tip thickness

International Nuclear Information System (INIS)

Syed, K.S.; Ishaq, Muhammad; Iqbal, Zafar; Hassan, Ahmad

2015-01-01

Highlights: • Variable fin tip angle significantly effect the velocity and temperature distribution. • Significant gain in the thermal performance with decrease in the friction factor. • Variable fin tip angle must be considered an important parameter in designing finned annulus. - Abstract: The analysis of fully developed laminar convective heat transfer in an innovate design of a finned double-pipe heat exchanger (DPHE) with longitudinal fins of variable thickness of the tip subjected to the constant heat transfer rate boundary conditions is investigated here. The tip thickness is controlled by the ratio of tip to base angles as a parameter whose values varying from 0 to 1 correspond to the fin shapes varying from the triangular to the rectangular cross-section. Upto the knowledge of the authors, this parameter is being introduced for the first time in the literature. Discontinuous Galerkin finite element method (DG-FEM) has been employed in the present work. The overall performance of the proposed DPHE has been investigated by considering the friction factor, the Nusselt number and the j-factor. Upto 178% gain in the Nusselt number and 89% gain in the j-factor have been achieved relative to the rectangular cross-section. Such gains relative to the triangular cross-section are respectively 9.5% and 19%. The results indicate that the newly introduced parameter the ratio of tip to base angles has proved to play significant role in the design of a double-pipe heat exchanger in reducing the cost, weight and frictional loss, in improving the heat transfer rate and making the exchanger energy-efficient. Therefore, it must be considered as an important design parameter for heat exchanger design

High performance flexible CMOS SOI FinFETs

KAUST Repository

Fahad, Hossain M.; Sevilla, Galo T.; Ghoneim, Mohamed T.; Hussain, Muhammad Mustafa

2014-01-01

We demonstrate the first ever CMOS compatible soft etch back based high performance flexible CMOS SOI FinFETs. The move from planar to non-planar FinFETs has enabled continued scaling down to the 14 nm technology node. This has been possible due

Impact of attributed audit on procedural performance in cardiac electrophysiology catheter laboratory.

Science.gov (United States)

Sawhney, V; Volkova, E; Shaukat, M; Khan, F; Segal, O; Ahsan, S; Chow, A; Ezzat, V; Finlay, M; Lambiase, P; Lowe, M; Dhinoja, M; Sporton, S; Earley, M J; Hunter, R J; Schilling, R J

2018-06-01

Audit has played a key role in monitoring and improving clinical practice. However, audit often fails to drive change as summative institutional data alone may be insufficient to do so. We hypothesised that the practice of attributed audit, wherein each individual's procedural performance is presented will have a greater impact on clinical practice. This hypothesis was tested in an observational study evaluating improvement in fluoroscopy times for AF ablation. Retrospective analyses of fluoroscopy times in AF ablations at the Barts Heart Centre (BHC) from 2012-2017. Fluoroscopy times were compared pre- and post- the introduction of attributed audit in 2012 at St Bartholomew's Hospital (SBH). In order to test the hypothesis, this concept was introduced to a second group of experienced operators from the Heart Hospital (HH) as part of a merger of the two institutions in 2015 and change in fluoroscopy times recorded. A significant drop in fluoroscopy times (33.3 ± 9.14 to 8.95 ± 2.50, p audit. At the time of merger, a significant difference in fluoroscopy times between operators from the two centres was seen in 2015. Each operator's procedural performance was shared openly at the audit meeting. Subsequent audits showed a steady decrease in fluoroscopy times for each operator with the fluoroscopy time (min, mean±SD) decreasing from 13.29 ± 7.3 in 2015 to 8.84 ± 4.8 (p audit can promptsignificant improvement and hence should be adopted in clinical practice.

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.

Ice nucleating particles measured during the laboratory and field intercomparisons FIN-2 and FIN-3 by the diffusion chamber FRIDGE

Science.gov (United States)

Weber, Daniel; Schrod, Jann; Curtius, Joachim; Haunold, Werner; Thomson, Erik; Bingemer, Heinz

2016-04-01

The measurement of atmospheric ice nucleating particles (INP) is still challenging. In the absence of easily applicable INP standards the intercomparison of different methods during collaborative laboratory and field workshops is a valuable tool that can shine light on the performance of individual methods for the measurement of INP [1]. FIN-2 was conducted in March 2015 at the AIDA facility in Karlsruhe as an intercomparison of mobile instruments for measuring INP [2]. FIN-3 was a field campaign at the Desert Research Institutes Storm Peak Laboratory in Colorado in September 2015 [3]. The FRankfurt Ice nucleation Deposition freezinG Experiment (FRIDGE) participated in both experiments. FRIDGE measures ice nucleating particles by electrostatic precipitation of aerosol particles onto Si-wafers in a collection unit, followed by activation, growth, and optical detection of ice crystals on the substrate in an isostatic diffusion chamber [4,5]. We will present and discuss results of our measurements of deposition/condensation INP and of immersion INP with FRIDGE during FIN-2 and FIN-3. Acknowledgements: The valuable contributions of the FIN organizers and their institutions, and of the FIN Workshop Science team are gratefully acknowledged. Our work was supported by Deutsche Forschungsgemeinschaft (DFG) under the Research Unit FOR 1525 (INUIT) and the EU FP7-ENV- 2013 BACCHUS project under Grant Agreement 603445.

Numerical simulation of heat exchangers elliptical tubes and corrugated fins

International Nuclear Information System (INIS)

Borrajo Pérez, Rubén; González Bayón, Juan José; Menéndez Pérez, Alberto

2015-01-01

The intensified heat exchangers fins are widely used in the automotive and domestic industry. The low heat transfer coefficients on the air side are the main reason why these fins of heat exchangers need to be intensified. In this paper, the numerical simulation of a wavy fin type is made with elliptical tubes. The dimensions of the fin is in the range of those used in air conditioning equipment. The friction factor and the mass transfer coefficient as a function of the Reynolds number for this type of fin, always within the laminar regime is determined. The numerical model against experimental results published in the literature is validated. In addition the mechanisms that produce intensified heat transfer fin in such occur. (full text)

The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement

Directory of Open Access Journals (Sweden)

Deby Suryani

2018-03-01

Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.

Radiation safety audit

International Nuclear Information System (INIS)

Kadadunna, K.P.I.K.; Mod Ali, Noriah

2008-01-01

Audit has been seen as one of the effective methods to ensure harmonization in radiation protection. A radiation safety audit is a formal safety performance examination of existing or future work activities by an independent team. Regular audit will assist the management in its mission to maintain the facilities environment that is inherently safe for its employees. The audits review the adequacy of facilities for the type of use, training, and competency of workers, supervision by authorized users, availability of survey instruments, security of radioactive materials, minimization of personnel exposure to radiation, safety equipment, and the required record keeping. All approved areas of use are included in these periodic audits. Any deficiency found in the audit shall be corrected as soon as possible after they are reported. Radiation safety audit is a proactive approach to improve radiation safety practices and identify and prevent any potential radiation accident. It is an excellent tool to identify potential problem to radiation users and to assure that safety measures to eliminate or reduce the problems are fully considered. Radiation safety audit will help to develop safety culture of the facility. It is intended to be the cornerstone of a safety program designed to aid the facility, staff and management in maintaining a safe environment in which activities are carried out. The initiative of this work is to evaluate the need of having a proper audit as one of the mechanism to manage the safety using ionizing radiation. This study is focused on the need of having a proper radiation safety audit to identify deviations and deficiencies of radiation protection programmes. It will be based on studies conducted on several institutes/radiation facilities in Malaysia in 2006. Steps will then be formulated towards strengthening radiation safety through proper audit. This will result in a better working situation and confidence in the radiation protection community

Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit dan Pengalaman Auditor terhadap Pertimbangan Audit Sampling pada Badan Pemeriksaan Keuangan (Bpk) Republik Indonesia Perwakilan Provinsi Aceh

OpenAIRE

Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

2011-01-01

This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...

DETERMINATION OF THE TEMPERATURE DISTRIBUTION THE PERFORATED FINS UNDER

Directory of Open Access Journals (Sweden)

Aziz7 M. Mhamuad

2015-02-01

Full Text Available This work treats the problem of heat transfer for perforated fins under natural convection. The temperature distribution is examined for an array of rectangular fins (15 fins with uniform cross-sectional area (100x270 mm embedded with various vertical body perforations that extend through the fin thickness. The patterns of perforations include 18 circular perforations (holes. Experiments were carried out in an experimental facility that was specifically design and constructed for this purpose. The heat transfer rate and the coefficient of heat transfer increases with perforation diameter increased. 

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

OpenAIRE

Gary MONROE; Sarowar HOSSAIN

2013-01-01

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified going-concern opinions for financially distressed companies. However, their study uses data from a period when there was no restriction on the length of audit partner tenure, i.e., from a period before ...

Audit quality and the audit partner effect : Evidence from European listed companies

NARCIS (Netherlands)

Buuren, van J.P.

2009-01-01

The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business

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.

AUDIT and AUDIT-C as screening instruments for alcohol problem use in adolescents.

Science.gov (United States)

Liskola, Joni; Haravuori, Henna; Lindberg, Nina; Niemelä, Solja; Karlsson, Linnea; Kiviruusu, Olli; Marttunen, Mauri

2018-07-01

The Alcohol Use Disorders Identification Test (AUDIT) is commonly used in adults to screen for harmful alcohol consumption but few studies exist on its use among adolescents. Our aim was to validate the AUDIT and its derivative consumption questionnaire (AUDIT-C) as screening instruments for the detection of problem use of alcohol in adolescents. 621 adolescents (age-range, 12-19 years) were drawn from clinical and population samples who completed the AUDIT questionnaire. Psychiatric diagnoses were assessed using K-SADS-PL. A rating based on the K-SADS-PL was used to assess alcohol use habits, alcohol use disorders, screening and symptom criteria questions. Screening performance of the AUDIT and AUDIT-C sum scores and Receiver Operating Characteristic (ROC) curves were calculated. The diagnostic odds ratios (dOR) were calculated to express the overall discrimination between cut-offs. Comparisons of ROC between the AUDIT and AUDIT-C pairs indicated a slightly better test performance by AUDIT for the whole sample and in a proportion of the subsamples. Optimal cut-off value for the AUDIT was ≥5 (sensitivity 0.931, specificity 0.772, dOR 45.22; 95% CI: 24.72-83.57) for detecting alcohol problem use. The corresponding optimal cut-off value for the AUDIT-C was ≥3 in detecting alcohol problem use (sensitivity 0.952, specificity 0.663, dOR 39.31; 95% CI: 19.46-78.97). Agreement between the AUDIT and AUDIT-C using these cut-off scores was high at 91.9%. Our results for the cut-off scores for the early detection of alcohol problem use in adolescents are ≥5 for AUDIT, and ≥3 for AUDIT-C. Copyright © 2018 Elsevier B.V. All rights reserved.

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.

Chromium Is Elevated in Fin Whale (Balaenoptera physalus) Skin Tissue and Is Genotoxic to Fin Whale Skin Cells

Science.gov (United States)

Wise, Catherine F.; Wise, Sandra S.; Thompson, W. Douglas; Perkins, Christopher; Wise, John Pierce

2015-01-01

Hexavalent chromium (Cr(VI)) is present in the marine environment and is a known carcinogen and reproductive toxicant. Cr(VI) is the form of chromium that is well absorbed through the cell membrane. It is also the most prevalent form in seawater. We measured the total Cr levels in skin biopsies obtained from healthy free-ranging fin whales from the Gulf of Maine and found elevated levels relative to marine mammals in other parts of the world. The levels in fin whale biopsies ranged from 1.71 ug/g to 19.6 ug/g with an average level of 10.07 ug/g. We also measured the cytotoxicity and genotoxicity of Cr(VI) in fin whale skin cells. We found that particulate and soluble Cr(VI) are both cytotoxic and genotoxic to fin whale skin cells in a concentration-dependent manner. The concentration range used in our cell culture studies used environmentally relevant concentrations based on the biopsy measurements. These data suggest that Cr(VI) may be a concern for whales in the Gulf of Maine. PMID:25805270

Auditing of environmental management system

Directory of Open Access Journals (Sweden)

Čuchranová Katarína

2001-12-01

Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.

Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

OpenAIRE

Daniel VILSANOIU; Mihaela SERBAN

2010-01-01

This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, ou...

Atom-probe for FinFET dopant characterization

Energy Technology Data Exchange (ETDEWEB)

Kambham, A.K., E-mail: kambham@imec.be [K.U.Leuven, Instituut voor Kern-en Stralings fysika, Celestijnenlaan 200D, B-3001, Leuven (Belgium); IMEC, Kapeldreef 75, B-3001 Leuven (Belgium); Mody, J.; Gilbert, M.; Koelling, S.; Vandervorst, W. [K.U.Leuven, Instituut voor Kern-en Stralings fysika, Celestijnenlaan 200D, B-3001, Leuven (Belgium); IMEC, Kapeldreef 75, B-3001 Leuven (Belgium)

2011-05-15

With the continuous shrinking of transistors and advent of new transistor architectures to keep in pace with Moore's law and ITRS goals, there is a rising interest in multigate 3D-devices like FinFETs where the channel is surrounded by gates on multiple surfaces. The performance of these devices depends on the dimensions and the spatial distribution of dopants in source/drain regions of the device. As a result there is a need for new metrology approach/technique to characterize quantitatively the dopant distribution in these devices with nanometer precision in 3D. In recent years, atom probe tomography (APT) has shown its ability to analyze semiconductor and thin insulator materials effectively with sub-nm resolution in 3D. In this paper we will discuss the methodology used to study FinFET-based structures using APT. Whereas challenges and solutions for sample preparation linked to the limited fin dimensions already have been reported before, we report here an approach to prepare fin structures for APT, which based on their processing history (trenches filled with Si) are in principle invisible in FIB and SEM. Hence alternative solutions in locating and positioning them on the APT-tip are presented. We also report on the use of the atom probe results on FinFETs to understand the role of different dopant implantation angles (10{sup o} and 45{sup o}) when attempting conformal doping of FinFETs and provide a quantitative comparison with alternative approaches such as 1D secondary ion mass spectrometry (SIMS) and theoretical model values. -- Research highlights: {yields} This paper provides the information on how to characterize the FinFET devices using atom probe tomography (APT). {yields} Importance of this work is to assess the performance of these devices at different processing conditions by extracting the compositional profiles. {yields} The performance of these devices depends on the dimensions and the spatial distribution of dopants in source/drain regions

Atom-probe for FinFET dopant characterization

International Nuclear Information System (INIS)

Kambham, A.K.; Mody, J.; Gilbert, M.; Koelling, S.; Vandervorst, W.

2011-01-01

With the continuous shrinking of transistors and advent of new transistor architectures to keep in pace with Moore's law and ITRS goals, there is a rising interest in multigate 3D-devices like FinFETs where the channel is surrounded by gates on multiple surfaces. The performance of these devices depends on the dimensions and the spatial distribution of dopants in source/drain regions of the device. As a result there is a need for new metrology approach/technique to characterize quantitatively the dopant distribution in these devices with nanometer precision in 3D. In recent years, atom probe tomography (APT) has shown its ability to analyze semiconductor and thin insulator materials effectively with sub-nm resolution in 3D. In this paper we will discuss the methodology used to study FinFET-based structures using APT. Whereas challenges and solutions for sample preparation linked to the limited fin dimensions already have been reported before, we report here an approach to prepare fin structures for APT, which based on their processing history (trenches filled with Si) are in principle invisible in FIB and SEM. Hence alternative solutions in locating and positioning them on the APT-tip are presented. We also report on the use of the atom probe results on FinFETs to understand the role of different dopant implantation angles (10 o and 45 o ) when attempting conformal doping of FinFETs and provide a quantitative comparison with alternative approaches such as 1D secondary ion mass spectrometry (SIMS) and theoretical model values. -- Research highlights: → This paper provides the information on how to characterize the FinFET devices using atom probe tomography (APT). → Importance of this work is to assess the performance of these devices at different processing conditions by extracting the compositional profiles. → The performance of these devices depends on the dimensions and the spatial distribution of dopants in source/drain regions. → In this publication we

34 CFR 668.23 - Compliance audits and audited financial statements.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...

Study of Swept Angle Effects on Grid Fins Aerodynamics Performance

Science.gov (United States)

Faza, G. A.; Fadillah, H.; Silitonga, F. Y.; Agoes Moelyadi, Mochamad

2018-04-01

Grid fin is an aerodynamic control surface that usually used on missiles and rockets. In the recent several years many researches have conducted to develop a more efficient grid fins. There are many possibilities of geometric combination could be done to improve aerodynamics characteristic of a grid fin. This paper will only discuss about the aerodynamics characteristics of grid fins compared by another grid fins with different swept angle. The methodology that used to compare the aerodynamics is Computational Fluid Dynamics (CFD). The result of this paper might be used for future studies to answer our former question or as a reference for related studies.

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Directory of Open Access Journals (Sweden)

Badingatus Solikhah

2012-03-01

Full Text Available Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression

Audit mode change, corporate governance

OpenAIRE

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 ri...

Health plan auditing: 100-percent-of-claims vs. random-sample audits.

Science.gov (United States)

Sillup, George P; Klimberg, Ronald K

2011-01-01

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. These results suggest that health plan expenses of corporations could be significantly reduced if they audited 100% of claims and embraced a zero-defect approach.

From joint to single audits

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2018-01-01

This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies ...

The Risk of Electronic Audit and its Impact on The Quality Audit

Directory of Open Access Journals (Sweden)

Zainab Jabbar Yousif

2018-05-01

Full Text Available The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the  risks of electronic auditing  after turned  from manual checking to electronic auditing due to developments in technologies  in all sectors.  The risk of electronic auditing  the risk of information technology infrastructure and the risks of applications and other  related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing  process will lead to safety of work and  reduce the risk of electronic auditing . The research highlights these  risks and their impact on the quality of auditing .                                  

MAAGs (Medical Audit Advisory Groups): the Eli Lilly National Clinical Audit Centre.

Science.gov (United States)

Baker, R; Fraser, R

1993-01-01

Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.

Optimization of Peripheral Finned-Tube Evaporators Using Entropy Generation Minimization

OpenAIRE

Pussoli, Bruno; Barbosa Jr., Jader; da Silva, Luciana; Kaviany, Massoud

2012-01-01

The peripheral finned-tube (PFT) is a new geometry for enhanced air-side heat transfer under moisture condensate blockage (evaporators). It consists of individual hexagonal (peripheral) fin arrangements with radial fins whose bases are attached to the tubes and tips are interconnected with the peripheral fins. In this paper, experimentally validated semi-empirical models for the air-side heat transfer and pressure drop are combined with the entropy generation minimization theory to determine ...

Antibiotic prophylaxis audit and questionnaire study: Traffic Light Poster improves adherence to protocol in gastrointestinal surgery.

Science.gov (United States)

Cameron, Michaella; Jones, Stacey; Adedeji, Olufunso

2015-07-01

To measure adherence to antibiotic prophylaxis (AP) protocol amongst surgeons and anesthetists and explore their understanding of AP prescribing in practice. A prospective audit of AP in gastrointestinal surgery and re-audit after intervention. A questionnaire survey of practice. 58 (38%- clean; 62%- clean contaminated) operations were audited and 73 (48%-clean; 51%-clean contaminated) operations were re-audited after intervention with "Traffic Light Poster" (TFP) .55 colleagues (32 consultants and 23 trainees) were recruited for questionnaire survey in three West Midlands hospitals. Audit and Re-Audits. Only 31% of procedures followed the protocol correctly in the initial audit and this increased to 73% in the re-audit. 73% of patients undergoing clean procedures received AP inappropriately in the initial audit but reduced significantly to 20% (p audit. In the initial audit, 62% of clean contaminated procedures did not receive the appropriate first line AP but this fell to 35% (p audit. Questionnaire Survey- Only 30% of respondents would not give AP in clean surgery as recommended. 45% would use appropriate AP for clean-contaminated wounds. 73% of respondents will give AP at induction, 20% 1 h pre op and 7% just before incision. There is poor compliance with AP protocols in gastrointestinal surgery in part due to general lack of awareness. An educational intervention in the form of a 'Traffic Light Poster' improved adherence to AP protocol two fold. There was improved rationalizing of AP. Clean procedures, in particular, had less inappropriate prescribing. Copyright © 2015 IJS Publishing Group Limited. Published by Elsevier Ltd. All rights reserved.

[Introduction of Quality Management System Audit in Medical Device Single Audit Program].

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-01-30

The audit of the quality management system in the medical device single audit program covers the requirements of several national regulatory authorities, which has a very important reference value. This paper briefly described the procedures and contents of this audit. Some enlightenment on supervision and inspection are discussed in China, for reference by the regulatory authorities and auditing organizations.

Correlated evolution of body and fin morphology in the cichlid fishes.

Science.gov (United States)

Feilich, Kara L

2016-10-01

Body and fin shapes are chief determinants of swimming performance in fishes. Different configurations of body and fin shapes can suit different locomotor specializations. The success of any configuration is dependent upon the hydrodynamic interactions between body and fins. Despite the importance of body-fin interactions for swimming, there are few data indicating whether body and fin configurations evolve in concert, or whether these structures vary independently. The cichlid fishes are a diverse family whose well-studied phylogenetic relationships make them ideal for the study of macroevolution of ecomorphology. This study measured body, and caudal and median fin morphology from radiographs of 131 cichlid genera, using morphometrics and phylogenetic comparative methods to determine whether these traits exhibit correlated evolution. Partial least squares canonical analysis revealed that body, caudal fin, dorsal fin, and anal fin shapes all exhibited strong correlated evolution consistent with locomotor ecomorphology. Major patterns included the evolution of deep body profiles with long fins, suggestive of maneuvering specialization; and the evolution of narrow, elongate caudal peduncles with concave tails, a combination that characterizes economical cruisers. These results demonstrate that body shape evolution does not occur independently of other traits, but among a suite of other morphological changes that augment locomotor specialization. © 2016 The Author(s). Evolution © 2016 The Society for the Study of Evolution.

Experiences of using the GMP audit preparation tool in pharmaceutical contract manufacturer audits.

Science.gov (United States)

Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari

2010-06-01

Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.

The Neighborhood Auditing Tool: A Hybrid Interface for Auditing the UMLS

OpenAIRE

Morrey, C. Paul; Geller, James; Halper, Michael; Perl, Yehoshua

2009-01-01

The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at a...

Use of pre-travel vaccine-preventable disease serology as a screening tool to identify patients in need of pre-travel vaccination: a retrospective audit.

Science.gov (United States)

Turner, David P; McGuinness, Sarah L; Cohen, Jonathan; Waring, Lynette J; Leder, Karin

2017-05-01

Vaccination is a safe and effective public health intervention that not only protects individual travellers from vaccine-preventable diseases (VPDs), but prevents them from becoming a source of disease in their destination and on their return. Obtaining an accurate vaccination history from travellers during a pre-travel review can be difficult; serology may be used to identify patients who are non-immune to specific diseases in order to guide vaccination requirements. Clinically relevant data about the usefulness of serology in this setting are lacking. We performed a retrospective audit of pre-travel VPD serology requested by practitioners of a busy community-based travel clinic. All serological results for measles, mumps, rubella, varicella zoster virus, hepatitis A and B requested over a 5-year period were extracted and analysed. Results were stratified by gender and year of birth and compared using Stata. Four thousand four hundred and fifty-one serological assays from 1445 individual were assessed. Overall, 47% of patients tested had at least one negative serological result. High rates of seropositivity for measles, mumps and rubella were seen in those born prior to 1966 but >10% of travellers born after 1966 lacked serological evidence of protection against these diseases. Hepatitis A and B serological results revealed broadly lower rates of immunity in our community likely reflecting the absence of these vaccines from historical vaccine protocols. Serology can be a useful tool in the identification of non-immune travellers to enable targeted vaccination prior to travel. We recommend that travel health clinicians assess patients' vaccination and infection histories, and strongly consider serology or vaccination where there is doubt about immunity. This will help protect the traveller and prevent importation of disease into destination or home communities. © International Society of Travel Medicine, 2017. Published by Oxford University Press. All rights

Screening for At-Risk Drinking in a Population Reporting Symptoms of Depression: A Validation of the AUDIT, AUDIT-C, and AUDIT-3.

Science.gov (United States)

Levola, Jonna; Aalto, Mauri

2015-07-01

Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity

Fin de Copenhague

DEFF Research Database (Denmark)

Baumeister, Ruth

2016-01-01

FIN DE COPENHAGUE this book by the Danish Cobra artist Asger Jorn and the French philosopher Guy Debord, is the first in a series of two and was published in 1957, shortly before the authors founded the Situationist International. According to Jorn, upon arrival to Copenhagen, they stole some...

Audit, guidelines and standards: clinical governance for hip fracture care in Scotland.

Science.gov (United States)

Currie, Colin T; Hutchison, James D

To report on experience of national-level audit, guidelines and standards for hip fracture care in Scotland. Scottish Hip Fracture Audit (from 1993) documents case-mix, process and outcomes of hip fracture care in Scotland. Evidence-based national guidelines on hip fracture care are available (1997, updated 2002). Hip fracture serves as a tracer condition by the health quality assurance authority for its work on older people, which reported in 2004. Audit data are used locally to document care and support and monitor service developments. Synergy between the guidelines and the audit provides a means of improving care locally and monitoring care nationally. External review by the quality assurance body shows to what extent guideline-based standards relating to A&E care, pre-operative delay, multidisciplinary care and audit participation are met. Three national-level initiatives on hip fracture care have delivered: Reliable and large-scale comparative information on case-mix, care and outcomes; evidence-based recommendations on care; and nationally accountable standards inspected and reported by the national health quality assurance authority. These developments are linked and synergistic, and enjoy both clinical and managerial support. They provide an evolving framework for clinical governance, with casemix-adjusted outcome assessment for hip fracture care as a next step.

The optimization of longitudinal convective fins with internal heat generation

International Nuclear Information System (INIS)

Razelos, P.

1979-01-01

The solution of the optimization problem for longitudinal convective fins of constant thickness, triangular or parabolic profile, and uniform internal heat generation, is presented. The cases considered are those of a given heat generation density, total heat generation and heat generation per unit width of the fin, when either the heat dissipation or the width of the fin is prescribed. The results are set forth in a nondimensional form, which are presented graphically. The effect of the fin's thermal conductivity upon the optimum dimensions is discussed, and limiting values for the heat generation and the heat dissipation, which may be imposed on the fin for a feasible optimization, are also obtained. (Auth.)

Auditing Quality in China

OpenAIRE

Ding, Shengyan

2012-01-01

In the research area of Chinese auditing market, few studies have been conducted on the effects that auditor-related characteristics have on auditing quality. Thus, the paper is to examine the influences auditor-related attributes have on auditing quality, including size of the auditing firm, its income, and whether it is Big 4 or not. In addition to that, research topic on relationship between relationship between market concentration level and auditing quality is also an attractive one amon...

Research on dynamic characteristics of new chaotic-advection fins

International Nuclear Information System (INIS)

Kong Songtao; Dong Qiwu; Liu Minshan; Zhu Qing

2007-01-01

Analysis and the numerical simulation has confirmed that the flow is of the chaotic advection in the flow channel of the new fin. The chaotic advection results in stronger mixing under low Re, and thus enhances the heat transfer and anti-scaling ability. The new fin provides the beneficial exploration to the concept of chaotic advection which applies to the plate-fin heat exchanger. (authors)

Stress analysis of plate-fin structures in recuperator

International Nuclear Information System (INIS)

Matsui, Shingo; Muto, Yasushi; Shiina, Yasuaki

2001-01-01

A high performance compact recuperator with 95% effectiveness is required to achieve a high thermal efficiency power generation of up to 50% in High Temperature Gas Cooled Reactor (HTGR) coupled with closed cycle helium gas turbine. Though a plate-fin type heat exchanger is proposed for this recuperator, much research and development works are needed to establish this high performance goal since there exists no state-of-the-art technology in such a high pressure and high temperature one. One of the important works is to establish the structural analysis and evaluation method in this plate-fin type heat exchanger. This paper describes the results of stress analysis of the plate-fin structure under the internal pressure as the first step of this work. First, the modeling of a unit plate-fin structure for the analysis was examined and a three layers model was confirmed to be most adequate. The stress distribution within the structure was clarified by using this model. Second, the three layers model was simplified to one layer model with sufficient accuracy. By using this model, both the effects of an inclined angle of fin and a thickness of separate on the strength were examined parametrically. Under the relevant design conditions, it was revealed that the optimum inclined angle of fin locates in the neighborhood of 76 degree rather than most difficult fabrication angle 90 degree and there is possibility to adopt thinner thickness than 0.5 mm in the current design. (author)

Audit result and its users

Directory of Open Access Journals (Sweden)

Shalimova Nataliya S.

2014-01-01

Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.

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

Science.gov (United States)

2010-01-01

... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

Strain characterization of FinFETs using Raman spectroscopy

International Nuclear Information System (INIS)

Kaleli, B.; Hemert, T. van; Hueting, R.J.E.; Wolters, R.A.M.

2013-01-01

Metal induced strain in the channel region of silicon (Si) fin-field effect transistor (FinFET) devices has been characterized using Raman spectroscopy. The strain originates from the difference in thermal expansion coefficient of Si and titanium-nitride. The Raman map of the device region is used to determine strain in the channel after preparing the device with the focused ion beam milling. Using the Raman peak shift relative to that of relaxed Si, compressive strain values up to – 0.88% have been obtained for a 5 nm wide silicon fin. The strain is found to increase with reducing fin width though it scales less than previously reported results from holographic interferometry. In addition, finite-element method (FEM) simulations have been utilized to analyze the amount of strain generated after thermal processing. It is shown that obtained FEM simulated strain values are in good agreement with the calculated strain values obtained from Raman spectroscopy. - Highlights: ► Strain is characterized in nanoscale devices with Raman spectroscopy. ► There is a fin width dependence of the originated strain. ► Strain levels obtained from this technique is in correlation with device simulations

The Influence of Culture on the International Management of Shark Finning

Science.gov (United States)

Dell'Apa, Andrea; Chad Smith, M.; Kaneshiro-Pineiro, Mahealani Y.

2014-08-01

Shark finning is prohibited in many countries, but high prices for fins from the Asian market help maintain the international black-market and poaching. Traditional shark fin bans fail to recognize that the main driver of fin exploitation is linked to cultural beliefs about sharks in traditional Chinese culture. Therefore, shark finning should be addressed considering the social science approach as part of the fishery management scheme. This paper investigates the cultural significance of sharks in traditional Chinese and Hawaiian cultures, as valuable examples of how specific differences in cultural beliefs can drive individuals' attitudes toward the property of shark finning. We suggest the use of a social science approach that can be useful in the design of successful education campaigns to help change individuals' attitudes toward shark fin consumption. Finally, alternative management strategies for commercial fishers are provided to maintain self-sustainability of local coastal communities.

Comparison of Alcohol Use Disorder Screens During College Athlete Pre-Participation Evaluations.

Science.gov (United States)

Majka, Erek; Graves, Travis; Diaz, Vanessa A; Player, Marty S; Dickerson, Lori M; Gavin, Jennifer K; Wessell, Andrea

2016-05-01

The US Preventive Services Task Force (USPSTF) recommends screening adults for alcohol misuse, a challenge among young adults who may not have regular primary care. The pre-participation evaluation (PPE) provides an opportunity for screening, but traditional screening tools require extra time in an already busy visit. The objective of this study was to compare the 10-item Alcohol Use Disorders Identification Test (AUDIT) with a single-question alcohol misuse screen in a population of college-aged athletes. This cross-sectional study was performed during an athletic PPE clinic at a college in the Southeastern United States among athletes ages 18 years and older. Written AUDIT and single-question screen "How many times in the past year have you had X or more drinks in a day?" (five for men, four for women) asked orally were administered to each participant. Sensitivity, specificity, and positive and negative predictive values for the single-question screen were compared to AUDIT. A total of 225 athletes were screened; 60% were female; 29% screened positive by AUDIT; 59% positive by single-question instrument. Males were more likely to screen positive by both methods. Compared to the AUDIT, the brief single-question screen had 92% sensitivity for alcohol misuse and 55% specificity. The negative predictive value of the single-question screen was 95% compared to AUDIT. A single-question screen for alcohol misuse in college-aged athletes had a high sensitivity and negative predictive value compared to the more extensive AUDIT screen. Ease of administration of this screening tool is ideal for use within the pre-participation physical among college-aged athletes who may not seek regular medical care.

CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT

Directory of Open Access Journals (Sweden)

Antoniuk O.

2018-03-01

Full Text Available Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.

Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing

OpenAIRE

Weins, Sebastian; Alm, Bastian; Wang, Tawei

2016-01-01

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential of Continuous Auditing still remains unrevealed. This paper provides a new conceptual framework on how to bring Continuous Auditing to the next level. It goes beyond the existing technical concepts and...

Former Audit Partners on Audit Committees: Implications for Russian Corporate Governance

Directory of Open Access Journals (Sweden)

Genevieve Scalan

2017-04-01

Full Text Available The Moscow Exchange in conjunction with the Organization for Economic Cooperation and Development (OECD continues to address improvements in Russian corporate governance by conducting annual roundtables (OECD, 2017.  My research relates to corporate governance provided by audit committees. I examine relationships between former audit partner (FAP audit committee members and auditors, via a network similar to the interlocking directorate.  Using a dataset of U.S. auditor dismissals, I construct unique network variables measuring the relational ties between FAP audit committees and auditors.  I find some evidence suggesting ties created by former audit partners may increase auditor switching possibly indicating impaired auditor independence. This outcome suggests implications for Russian corporate governance because it is likely Russian Boards of Directors would experience similar circumstances as their U.S. counterparts.  As the Moscow Exchange continues its partnership with the OECD to improve corporate governance, audit quality and auditor independence should be considered in the dialogue.

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

情报研究在FinTech实践中的应用展望%The Application Prospect of Information Science in FinTech Practice

Institute of Scientific and Technical Information of China (English)

徐扬; 刘姝雯; 腾菲; 罗晶

2017-01-01

[目的/意义]针对金融科技(FinTech)发展的特征、现状及问题,探究情报学知识和技术在FinTech实践中的应用和发展方向.[方法/过程]梳理Fintech概念在国内外的发展历程和现状,并从情报学视角,讨论FinTech在特征、应用、监管等方面的研究展望,提出相应的建议.[结果/结论]研究结果表明,情报学与FinTech相辅相成,共同发展.未来,可以进一步强化FinTech业务的信息化与数字化,加强情报分析、商务智能以及情报学视角的大数据分析,为FinTech的发展注入更多的活力.

Forced convection heat transfer correlation for finned plates in a duct

International Nuclear Information System (INIS)

Chae, Myeong-Seon; Moon, Je-Young; Chung, Bum-Jin

2014-01-01

Forced convection heat transfer experiments were conducted for plate-fin in a duct using various fin spacing, fin height, duct width, Reynolds number for Prandtl numbers 2,014. Based upon analogy concept, mass transfer rate were measured instead of heat transfer rates. The heat transfer rates were enhanced with the increase of fin height and decrease of fin spacing as they increase the heat transfer area. Meanwhile, heat transfer rates were impaired with the increase of the duct width as the bypass flows increased to tip clearance region. Forced convection heat transfer correlations were developed for laminar and turbulent flow conditions and for narrow and wide ducts. The work draws attention to the tip clearance on the heat transfer of the finned plate in a duct. (author)

Audit Validation Using Ontologies

Directory of Open Access Journals (Sweden)

Ion IVAN

2015-01-01

Full Text Available Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders. Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.

Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

OpenAIRE

William, Richi

2017-01-01

130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...

Audit Expectation Gap: Perspectives of Auditors and Audited ...

African Journals Online (AJOL)

This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

TED-Ed lessons & TED-Ed clubs: Educational activities to amplify students' voices

Science.gov (United States)

Villias, Georgios

2017-04-01

TED-Ed lessons and TED-Ed clubs are two powerful educational tools that can be used in today's school classrooms in order to create an educational environment that is engaging for the students and favors their active participation, created and fostered by TED-Ed. TED-Ed is TED's educational initiative, committed to create lessons worth sharing and amplify the voices and ideas of teachers and students around the world. TED-Ed animated lessons are fully organized lessons structured around an animated video that introduces new topics to learners in an exciting, thought-provoking way. These lessons have been created as a result of the cooperation between expert educators and animators and have been uploaded at the TED-Ed platform (http://ed.ted.com). On the other hand, TED-Ed Clubs are also an interesting way to offer students the chance, the voice and the opportunity to express their thoughts, engage actively on these matters and connect with each other, both at a local, as well as at an international level (http://ed.ted.com/clubs). By developing new TED-Ed lessons or by customizing appropriately existing animated TED-Ed lessons (translating, modifying the questions asked, introducing new discussion topics), I have created and implemented in my student-centered, didactic approach, a series of TED-ED animated lessons directly connected with the Greek national science syllabus that were used to spark students curiosity and initiate a further analytical discussion or introduce other relevant educational activities (http://gvillias.wixsite.com/education). Furthermore, at my school, we established Varvakeio TED-Ed Club, an environment that supports and empowers our students to research, develop and disseminate their own personal ideas that worth spreading. During the year, our members were inspired by watching TED talks presented by experts on their field on various different areas, including social, economical, environmental and technological-scientific issues. Our aim

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.

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......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

Research in auditing: main themes

Directory of Open Access Journals (Sweden)

Marcelo Porte

Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

Externally finned circular tube immerse in a phase-change material

International Nuclear Information System (INIS)

Alves, C.L.F.; Ismail, K.A.R.

1985-01-01

In an attempt to increase the heat transfer rate and reduce the convective currents during the freezing of phase change materials (PCM) in storage tanks, externally finned circular tubes are studied experimentally. The parameters analysed in this work include number of fins, fin length, initial degree of superheat and freezing time

Investigation of thermal effects on FinFETs in the quasi-ballistic regime

Science.gov (United States)

Yin, Longxiang; Shen, Lei; Di, Shaoyan; Du, Gang; Liu, Xiaoyan

2018-04-01

In this work, the thermal effects of FinFETs in the quasi-ballistic regime are investigated using the Monte Carlo method. Bulk Si nFinFETs with the same fin structure and two different gate lengths L g = 20 and 80 nm are investigated and compared to evaluate the thermal effects on the performance of FinFETs in the quasi-ballistic regime. The on current of the 20 nm FinFET with V gs = 0.7 V does not decrease with increasing lattice temperature (T L) at a high V ds. The electrostatic properties in the 20 nm FinFET are more affected by T L than those in the 80 nm FinFET. However, the electron transport in the 20 nm FinFET is less affected by T L than that in the 80 nm FinFET. The electrostatic properties being more sensitive and the electron transport being less sensitive to thermal effects in the quasi-ballistic regime than in the diffusive regime should be considered for effective device modeling and design.

Leaving a joint audit system

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2014-01-01

determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...

Self-propelled heaving and pitching flexible fin in a quiescent flow

International Nuclear Information System (INIS)

Kim, Boyoung; Park, Sung Goon; Huang, Weixi; Sung, Hyung Jin

2016-01-01

Highlights: • A self-propelled flexible fin with heaving and pitching motions in a quiescent flow has been simulated by using the penalty immersed boundary method. • The cruising speed and the swimming efficiency of the self-propelled fin were determined as functions of the bending coefficient (γ), the heaving amplitude (A_h). • We optimized the cruising speed and the swimming efficiency with respect to γ, f, A_h, A_p, and Δϕ. - Abstract: A self-propelled flexible fin with heaving and pitching motions in a quiescent flow has been simulated by using the penalty immersed boundary method. The flexible fin can move freely in the horizontal direction and the body of the flexible fin moves passively along with the active head motion. The position of the head of the fin was described as a harmonic heaving oscillation in the vertical direction, while the inclination angle of the head was prescribed as a harmonic oscillation with a moving clamped condition for the heaving and pitching fin. The cruising speed and the swimming efficiency of the self-propelled fin were determined as functions of the bending stiffness (γ), the heaving amplitude (A_h), the pitching amplitude (A_p), the flapping frequency (f) and the phase difference (Δϕ) between A_h and A_p. We optimized the cruising speed and the swimming efficiency with respect to γ, f, A_h, A_p and Δϕ. For a certain range of A_p, the swimming efficiency of the heaving and pitching fin is larger than that of a heaving-only fin.

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 and...

Vortex Shedding from Finned Circular Cylinders

Science.gov (United States)

1980-11-01

FINNED CIRCULAR CYLINDERSo ,rm"" 1..UTNOI .)R*., r. *.040, 111SPOR- / T NuMBII f.John G. elute asOHans J.’/, ugt -. . . , ,<-. -. ,:. =., .. Siil P3RPIO...fins and other sharp protuberances. These purely two-dimensional flows then may be used in a strip theory to include at least some aspects of three...boundary- layer theory . Such a prediction method, together with a technique to provide for a vortex sheet at the separation point, will be included in

Highly flexible SRAM cells based on novel tri-independent-gate FinFET

Science.gov (United States)

Liu, Chengsheng; Zheng, Fanglin; Sun, Yabin; Li, Xiaojin; Shi, Yanling

2017-10-01

In this paper, a novel tri-independent-gate (TIG) FinFET is proposed for highly flexible SRAM cells design. To mitigate the read-write conflict, two kinds of SRAM cells based on TIG FinFETs are designed, and high tradeoff are obtained between read stability and speed. Both cells can offer multi read operations for frequency requirement with single voltage supply. In the first TIG FinFET SRAM cell, the strength of single-fin access transistor (TIG FinFET) can be flexibly adjusted by selecting five different modes to meet the needs of dynamic frequency design. Compared to the previous double-independent-gate (DIG) FinFET SRAM cell, 12.16% shorter read delay can be achieved with only 1.62% read stability decrement. As for the second TIG FinFET SRAM cell, pass-gate feedback technology is applied and double-fin TIG FinFETs are used as access transistors to solve the severe write-ability degradation. Three modes exist to flexibly adjust read speed and stability, and 68.2% larger write margin and 51.7% shorter write delay are achieved at only the expense of 26.2% increase in leakage power, with the same layout area as conventional FinFET SRAM cell.

The effects of audit value added on audit survival: Evidence from CPAs of Thailand

Directory of Open Access Journals (Sweden)

Seerungrat Sudsomboon

2016-03-01

Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.

11 CFR 9038.1 - Audit.

Science.gov (United States)

2010-01-01

... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...

30 CFR 735.22 - Audit.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...

NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

Science.gov (United States)

On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...

Software Assists in Extensive Environmental Auditing

Science.gov (United States)

Callac, Christopher; Matherne, Charlie

2003-01-01

The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT

OpenAIRE

Antoniuk O.

2018-01-01

Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...

30 CFR 725.19 - Audit.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...

The Cx43-like connexin protein Cx40.8 is differentially localized during fin ontogeny and fin regeneration.

Directory of Open Access Journals (Sweden)

Sarah V Gerhart

Full Text Available Connexins (Cx are the subunits of gap junctions, membraneous protein channels that permit the exchange of small molecules between adjacent cells. Cx43 is required for cell proliferation in the zebrafish caudal fin. Previously, we found that a Cx43-like connexin, cx40.8, is co-expressed with cx43 in the population of proliferating cells during fin regeneration. Here we demonstrate that Cx40.8 exhibits novel differential subcellular localization in vivo, depending on the growth status of the fin. During fin ontogeny, Cx40.8 is found at the plasma membrane, but Cx40.8 is retained in the Golgi apparatus during regeneration. We next identified a 30 amino acid domain of Cx40.8 responsible for its dynamic localization. One possible explanation for the differential localization is that Cx40.8 contributes to the regulation of Cx43 in vivo, perhaps modifying channel activity during ontogenetic growth. However, we find that the voltage-gating properties of Cx40.8 are similar to Cx43. Together our findings reveal that Cx40.8 exhibits differential subcellular localization in vivo, dependent on a discrete domain in its carboxy terminus. We suggest that the dynamic localization of Cx40.8 differentially influences Cx43-dependent cell proliferation during ontogeny and regeneration.

Hydrodynamical analysis of the effect of fish fins morphology

Science.gov (United States)

Azwadi Che Sidik, Nor; Yen, Tey Wah

2013-12-01

The previous works on the biomechanics of fishes focuses on the locomotion effect of the fish bodies. However, there is quite a insufficiency in unveiling the respective function of fins when the fishes pose statics and exposed to fluid flow. Accordingly, this paper's focus is to investigate the hydrodynamic effect of the fins configuration to the fluid flow of shark-shaped-inspired structure. The drag and lift coefficient is computed for different cases of fish fins addition and configuration. The k-epsilon turbulence model is deployed using finite volume method with the aid of commercial software ANSYS CFX. The finding will demystify some of the functions of the fish's fins in term of their contribution to the hydrodynamic flow around the fishes.

On the Hydrodynamics of Anomalocaris Tail Fins.

Science.gov (United States)

Sheppard, K A; Rival, D E; Caron, J-B

2018-04-25

Anomalocaris canadensis, a soft-bodied stem-group arthropod from the Burgess Shale, is considered the largest predator of the Cambrian period. Thanks to a series of lateral flexible lobes along its dorso-ventrally compressed body, it is generally regarded as an efficient swimmer, well-adapted to its predatory lifestyle. Previous theoretical hydrodynamic simulations have suggested a possible optimum in swimming performance when the lateral lobes performed as a single undulatory lateral fin, comparable to the pectoral fins in skates and rays. However, the role of the unusual fan-like tail of Anomalocaris has not been previously explored. Swimming efficiency and maneuverability deduced from direct hydrodynamic analysis are here studied in a towing tank facility using a three-vane physical model designed as an abstraction of the tail fin. Through direct force measurements, it was found that the model exhibited a region of steady-state lift and drag enhancement at angles of attack greater than 25° when compared to a triangular-shaped reference model. This would suggest that the resultant normal force on the tail fin of Anomalocaris made it well-suited for turning maneuvers, giving it the ability to turn quickly and through small radii of curvature. These results are consistent with an active predatory lifestyle, although detailed kinematic studies integrating the full organism, including the lateral lobes, would be required to test the effect of the tail fin on overall swimming performance. This study also highlights a possible example of evolutionary convergence between the tails of Anomalocaris and birds, which, in both cases, are well-adapted to efficient turning maneuvers.

Performance and optimum design of convective-radiative rectangular fin with convective base heating, wall conduction resistance, and contact resistance between the wall and the fin base

International Nuclear Information System (INIS)

Aziz, Abdul; Beers-Green, Arlen B.

2009-01-01

This paper investigates the performance and optimum design of a longitudinal rectangular fin attached to a convectively heated wall of finite thickness. The exposed surfaces of the fin lose heat to the environmental sink by simultaneous convection and radiation. The tip of the fin is assumed to lose heat by convection and radiation to the same sink. The analysis and optimization of the fin is conducted numerically using the symbolic algebra package Maple. The temperature distribution, the heat transfer rates, and the fin efficiency data is presented illustrating how the thermal performance of the fin is affected by the convection-conduction number, the radiation-conduction number, the base convection Biot number, the convection and radiation Biot numbers at the tip, and the dimensionless sink temperature. Charts are presented showing the relationship between the optimum convection-conduction number and the optimum radiation-conduction number for different values of the base convection Biot number and dimensionless sink temperature and fixed values of the convection and radiation Biot numbers at the tip. Unlike the few other papers which have applied the Adomian's decomposition and the differential quadrature element method to this problem but give illustrative results for specific fin geometry and thermal variables, the present graphical data are generally applicable and can be used by fin designers without delving into the mathematical details of the computational techniques.

A numerical method for PCM-based pin fin heat sinks optimization

International Nuclear Information System (INIS)

Pakrouh, R.; Hosseini, M.J.; Ranjbar, A.A.; Bahrampoury, R.

2015-01-01

Highlights: • Optimization of PCM-based heat sink by using the Taguchi method. • Derivation of optimal PCM percentage to reach the maximum critical time. • Optimization is performed for four different critical temperatures. • Effective design factors are fins’ height and fins’ number. • The optimum configuration depends on geometric properties and the critical temperature. - Abstract: This paper presents a numerical investigation on geometric optimization of PCM-based pin fin heat sinks. Paraffin RT44HC is used as PCM while the fins and heat sink base is made of aluminum. The fins act as thermal conductivity enhancers (TCEs). The main goal of the study is to obtain the configurations that maximize the heat sink operational time. An approach witch couples Taguchi method with numerical simulations is utilized for this purpose. Number of fins, fins height, fins thickness and the base thickness are parameters which are studied for optimization. In this study natural convection and PCM volume variation during melting process are considered in the simulations. Optimization is performed for different critical temperatures of 50 °C, 60 °C, 70 °C and 80 °C. Results show that a complex relation exists between PCM and TCE volume percentages. The optimal case strongly depends on the fins’ number, fins’ height and thickness and also the critical temperature. The optimum PCM percentages are found to be 60.61% (corresponds to 100 pin fin heat sink with 4 mm thick fins) for critical temperature of 50 °C and 82.65% (corresponds to 100 pin fin heat sink with 2 mm thick fins) for other critical temperatures

Design, Implementation and Control of a Fish Robot with Undulating Fins

Directory of Open Access Journals (Sweden)

Mohsen Siahmansouri

2011-11-01

Full Text Available Biomimetic robots can potentially perform better than conventional robots in underwater vehicle designing. This paper describes the design of the propulsion system and depth control of a robotic fish. In this study, inspired by knife fish, we have designed and implemented an undulating fin to produce propulsive force. This undulating fin is a segmental anal fin that produces sinusoidal wave to propel the robot. The relationship between the individual fin segment and phase angles with the overall fin trajectory has also been discussed. This propulsive force can be adjusted and directed for fish robot manoeuvre by a mechanical system with two servomotors. These servomotors regulate the direction and depth of swimming. A wireless remote control system is designed to adjust the servomotors which enables us to control revolution, speed and phase differences of neighbor servomotors of fins. Finally, Field trials are conducted in an outdoor pool to demonstrate the relationship between robotic fish speed and fin parameters like phase difference, the number of phase and undulatory amplitude.

Could clinical audit improve the diagnosis of pulmonary tuberculosis in Cuba, Peru and Bolivia?

Science.gov (United States)

Siddiqi, Kamran; Volz, Anna; Armas, L; Otero, L; Ugaz, R; Ochoa, E; Gotuzzo, E; Torrico, F; Newell, James N; Walley, J; Robinson, Mike; Dieltiens, G; Van der Stuyft, P

2008-04-01

To assess the effectiveness of clinical audit in improving the quality of diagnostic care provided to patients suspected of tuberculosis; and to understand the contextual factors which impede or facilitate its success. Twenty-six health centres in Cuba, Peru and Bolivia were recruited. Clinical audit was introduced to improve the diagnostic care for patients attending with suspected TB. Standards were based on the WHO and TB programme guidelines relating to the appropriate use of microscopy, culture and radiological investigations. At least two audit cycles were completed over 2 years. Improvement was determined by comparing the performance between two six-month periods pre- and post-intervention. Qualitative methods were used to ascertain facilitating and limiting contextual factors influencing change among healthcare professionals' clinical behaviour after the introduction of clinical audit. We found a significant improvement in 11 of 13 criteria in Cuba, in 2 of 6 criteria in Bolivia and in 2 of 5 criteria in Peru. Twelve out of 24 of the audit criteria in all three countries reached the agreed standards. Barriers to quality improvement included conflicting objectives for clinicians and TB programmes, poor coordination within the health system and patients' attitudes towards illness. Clinical audit may drive improvements in the quality of clinical care in resource-poor settings. It is likely to be more effective if integrated within and supported by the local TB programmes. We recommend developing and evaluating an integrated model of quality improvement including clinical audit.

Bladder catheterization in Greek nursing education: An audit of the skills taught.

Science.gov (United States)

Theofanidis, Dimitrios; Fountouki, Antigoni

2011-02-01

The auditing of nurse teaching is in its infancy in Greece. One area urgently in need of audit is the teaching of male catheterization. To assess the current educational model regarding male bladder catheterization at a sole tertiary education nursing establishment in a major Greek city and to improve nurse undergraduate training by implementing appropriate recommendations for change to the current educational module and support these changes in the long term. A systematic search of international databases for guidelines or best practice regarding bladder catheterization was conducted. Audit measures included direct observation of the teaching process and compilation of a checklist. The shortcomings are discussed under the following headings: patient pre-preparation, choice and quality of materials used, appropriate aseptic techniques, catheter withdrawal, connecting and handling the drainage bag, diminishing risk of Catheter Associated Urinary Track Infections (CAUTIs), no problem solving trouble-shooting training, textbook and educational resources, lack of national guidelines, setting of the educational experience. The main problem with the teaching process exposed by the audit is entrenched use of an outmoded textbook with little effort to enrich teaching with current evidence base practices. Copyright © 2010 Elsevier Ltd. All rights reserved.

The role of tax audit as a component of restaurants` financial state audit

Directory of Open Access Journals (Sweden)

T.M. Omelianchuk

2015-06-01

Full Text Available The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.

Auditing sex- and gender-based medicine (SGBM) content in medical school curriculum: a student scholar model.

Science.gov (United States)

Song, Michael M; Jones, Betsy G; Casanova, Robert A

2016-01-01

Sex- and gender-based medicine (SGBM) aims to (1) delineate and investigate sex- and gender-based differences in health, disease, and response to treatment and (2) apply that knowledge to clinical care to improve the health of both women and men. However, the integration of SGBM into medical school curricula is often haphazard and poorly defined; schools often do not know the current status of SGBM content in their curricula, even if they are committed to addressing gaps and improving SGBM delivery. Therefore, complete auditing and accounting of SGBM content in the existing medical school curriculum is necessary to determine the baseline status and prepare for successful integration of SGBM content into that curriculum. A review of course syllabi and lecture objectives as well as a targeted data analysis of the Curriculum Management and Information Tool (CurrMIT) were completed prior to a real-time curriculum audit. Subsequently, six "student scholars," three first-year and three second-year medical students, were recruited and trained to audit the first 2 years of the medical school curriculum for SGBM content, thus completing an audit for both of the pre-clinical years simultaneously. A qualitative analysis and a post-audit comparative analysis were completed to assess the level of SGBM instruction at our institution. The review of syllabi and the CurrMIT data analysis did not generate a meaningful catalogue of SGBM content in the curriculum; most of the content identified specifically targeted women's or men's health topics and not sex- or gender-based differences. The real-time student audit of the existing curriculum at Texas Tech revealed that most of the SGBM material was focused on the physiological/anatomical sex differences or gender differences in disease prevalence, with minimal coverage of sex- or gender-based differences in diagnosis, prognosis, treatment, and outcomes. The real-time student scholar audit was effective in identifying SGBM content in

FinTech transformation: how it-enabled innovations shape the financial sector

OpenAIRE

Zavolokina, Liudmila; Dolata, Mateusz; Schwabe, Gerhard

2016-01-01

FinTech, the phenomenon which spans over the areas of information technologies and financial innovation, is currently on the rise and is gaining more and more attention from practitioners, investors and researchers. FinTech is broadly discussed by the media, which constitutes its understanding and represents social opinion, however, this perception of FinTech should be supported by empirical evidences. Therefore, we examine five Swiss FinTech companies through the lens of the conceptual frame...

Fish Pectoral Fin Hydrodynamics; Part III: Low Dimensional Models via POD Analysis

Science.gov (United States)

Bozkurttas, M.; Madden, P.

2005-11-01

The highly complex kinematics of the pectoral fin and the resulting hydrodynamics does not lend itself easily to analysis based on simple notions of pitching/heaving/paddling kinematics or lift/drag based propulsive mechanisms. A more inventive approach is needed to dissect the fin gait and gain insight into the hydrodynamic performance of the pectoral fin. The focus of the current work is on the hydrodynamics of the pectoral fin of a bluegill sunfish in steady forward motion. The 3D, time-dependent fin kinematics is obtained via a stereo-videographic technique. We employ proper orthogonal decomposition to extract the essential features of the fin gait and then use CFD to examine the hydrodynamics of simplified gaits synthesized from the POD modes. The POD spectrum shows that the first two, three and five POD modes capture 55%, 67%, and 80% of the motion respectively. The first three modes are in particular highly distinct: Mode-1 is a ``cupping'' motion where the fin cups forward as it is abducted; Mode-2 is an ``expansion'' motion where the fin expands to present a larger area during adduction and finally Mode-3 involves a ``spanwise flick'' of the dorsal edge of the fin. Numerical simulation of flow past fin gaits synthesized from these modes lead to insights into the mechanisms of thrust production; these are discussed in detail.

Thermohydraulic analysis of smooth and finned annular ducts

International Nuclear Information System (INIS)

Braga, C.V.M.

1987-01-01

The present work is concerned with the turbulent heat transfer and pressure drop in smooth and finned annular ducts overage heat transfer coefficients have been obtained by means of the heat exchanger theory. In addition, friction factors have also been determined. The experiments were performed by utilizing four double-pipe heat exchangers. The flowing fluids, in the heat exchangers, were air and water. The average heat transfer coefficients, for air flowing in the annular section, were determined by measuring the overall heat transfer coefficients of the heat exchangers. In order to attain fully developed conditions, the heat exchangers had a starting length of 30 hydraulic diameters. The thermal boundary conditions consisted of uniform temperature on the inner surface, the outer surface being insulated. The heat transfer coefficients and friction factors are presented in dimensionaless forms, as functions of the Reynolds number of the flow. The results for the smooth and finned annular ducts were compared. The purpose of such comparison was to study the influence of the fins on the pressure drop and heat transfer rate. In the case of the finned nular ducts, it is shown that the fin efficiency has some fluence on the heat transfer rates. The, a two-dimensional at transfer analysis was performed in order to obtain the n efficiency and the annular region efficiency. It is also shown that the overall thermal performance of finned surfaces epends mainly on the Nusselt number and on the region eficiency. These parameters are presented as functions of the Reynolds number of the flow and the geometry of the problem. (author) [pt

Heat transfer and pressure drop characteristics of mini-fin structures

International Nuclear Information System (INIS)

Jiang Peixue; Xu Ruina

2007-01-01

Forced convection heat transfer of air and water in bronze and pure copper mini-fin structures and mini-channel structures was investigated experimentally. The mini-fin dimensions were 0.7 mm x 0.2 mm and 0.8 mm x 0.4 mm. The tests included both staggered diamond-shaped and in-line square mini-fin arrangements. The tests investigated the effects of structures, mini-fin dimensions and arrangement, test section materials, and fluid properties on the convection heat transfer and heat transfer enhancement. For the tested conditions, the convection heat transfer coefficient was increased 9-21 fold for water and 12-38 fold for air in the mini-fin structures compared with an empty plate channel. The friction factor and flow resistance in the mini-channel structures and the in-line square mini-fin arrangement were much less than in the staggered diamond-shaped mini-fin arrangement. For the small channel width, W c = 0.2 mm, the convection heat transfer with the in-line square array structure was more intense than with the staggered diamond-shaped structure, the mini-channel structure or the porous media. For the larger channel width, W c = 0.4 mm, the convection heat transfer in the staggered diamond-shaped array structure was more intense than in the others systems while the in-line square structure had the best overall thermal-hydraulic performance

The Development of Auditing Arena and Corporate Governance Landscape in Malaysia: An Initiative to Combat Fraud and Corruptions

Directory of Open Access Journals (Sweden)

Ahmad Noruddin Nur Adura

2017-01-01

Full Text Available This research provides two phases of discussions on the evolution in auditing arena and corporate governance (CG landscape in Malaysia. Phase 1: Pre-Malaysian Code of Corporate Governance (MCCG (1957-2000 and Phase 2: Post-Malaysian Code of Corporate Governance (2001-2015. MCCG was designed to increase oversight and regulation of the accounting profession and to strengthen CG practices and increase transparency of financial audits. The emergence of audit failures has focused the world’s attention on accounting standards and the role of auditors. The cause of corporate collapse was basically due to lack of professionalism in auditing coupled with scandals on fraud and corruptions. Moreover, the quantum of fraud has increased over the past years in Malaysia and has become more sophisticated. Due to this, the Government has put all the efforts to ensure that audit and CG practices are able to comply with stringent and rigorous standards imposed by the statutory bodies as to enhance audit quality and CG practices in line with international benchmarks. Thus, this paper attempts to analyze the evolution of auditing and CG practices as initiatives taken by the Government of Malaysia in order to combat fraud and corruptions.

The Role of NMAC Audits in Euratom Safeguards - Development of an audit framework

Energy Technology Data Exchange (ETDEWEB)

Alique Moya, O.; Hill, C.; Kahnmeyer, W.; Koutsoyannopoulos, C.; Boella, M. [European Commission, DG ENERGY, Unit DDG2.E.1, Design, Planning and Evaluation of inspections, Logistical support, Luxembourg (Luxembourg)

2011-12-15

The use of audits of nuclear facility operators' nuclear material accountancy and control (NMAC) systems has evolved since the idea was launched some years ago. The European Commission has developed a framework that enables the use of NMAC system audits as an effective and efficient tool in nuclear safeguards. The framework includes elements like audit definition and concept, a procedure, audit criteria and the approach for using audits. The main elements of this framework have been built upon ESARDA working group recommendations and were widely consulted with Member States and nuclear operators. The framework and experience from its application are presented.

THE AUDIT OF RECEPTION PROCESS

Directory of Open Access Journals (Sweden)

Dorina MOCUŢA

2013-01-01

Full Text Available The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 19011:2003 "Guidelines for auditing quality management systems and / or environment" on audits; cchieving quality audit and performance analysis; improved process performance reception materials; compliance with legislation and auditing standards applicable in EU and Romania.

Bio-EdIP: An automatic approach for in vitro cell confluence images quantification.

Science.gov (United States)

Cardona, Andrés; Ariza-Jiménez, Leandro; Uribe, Diego; Arroyave, Johanna C; Galeano, July; Cortés-Mancera, Fabian M

2017-07-01

Cell imaging is a widely-employed technique to analyze multiple biological processes. Therefore, simple, accurate and quantitative tools are needed to understand cellular events. For this purpose, Bio-EdIP was developed as a user-friendly tool to quantify confluence levels using cell culture images. The proposed algorithm combines a pre-processing step with subsequent stages that involve local processing techniques and a morphological reconstruction-based segmentation algorithm. Segmentation performance was assessed in three constructed image sets, comparing F-measure scores and AUC values (ROC analysis) for Bio-EdIP, its previous version and TScratch. Furthermore, segmentation results were compared with published algorithms using eight public benchmarks. Bio-EdIP automatically segmented cell-free regions from images of in vitro cell culture. Based on mean F-measure scores and ROC analysis, Bio-EdIP conserved a high performance regardless of image characteristics of the constructed dataset, when compared with its previous version and TScratch. Although acquisition quality of the public dataset affected Bio-EdIP segmentation, performance was better in two out of eight public sets. Bio-EdIP is a user-friendly interface, which is useful for the automatic analysis of confluence levels and cell growth processes using in vitro cell culture images. Here, we also presented new manually annotated data for algorithms evaluation. Copyright © 2017 Elsevier B.V. All rights reserved.

Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits

National Research Council Canada - National Science Library

2005-01-01

.... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

Pre-heating mitigates composite degradation.

Science.gov (United States)

Silva, Jessika Calixto da; Rogério Vieira, Reges; Rege, Inara Carneiro Costa; Cruz, Carlos Alberto dos Santos; Vaz, Luís Geraldo; Estrela, Carlos; Castro, Fabrício Luscino Alves de

2015-01-01

Dental composites cured at high temperatures show improved properties and higher degrees of conversion; however, there is no information available about the effect of pre-heating on material degradation. Objectives This study evaluated the effect of pre-heating on the degradation of composites, based on the analysis of radiopacity and silver penetration using scanning electron microscopy/energy-dispersive X-ray spectroscopy (SEM/EDS). Material and Methods Thirty specimens were fabricated using a metallic matrix (2x8 mm) and the composites Durafill VS (Heraeus Kulzer), Z-250 (3M/ESPE), and Z-350 (3M/ESPE), cured at 25°C (no pre-heating) or 60°C (pre-heating). Specimens were stored sequentially in the following solutions: 1) water for 7 days (60°C), plus 0.1 N sodium hydroxide (NaOH) for 14 days (60°C); 2) 50% silver nitrate (AgNO3) for 10 days (60°C). Specimens were radiographed at baseline and after each storage time, and the images were evaluated in gray scale. After the storage protocol, samples were analyzed using SEM/EDS to check the depth of silver penetration. Radiopacity and silver penetration data were analyzed using ANOVA and Tukey's tests (α=5%). Results Radiopacity levels were as follows: Durafill VSZ-350>Z-250 (pheated specimens presented higher radiopacity values than non-pre-heated specimens (pheated specimens (pheating at 60°C mitigated the degradation of composites based on analysis of radiopacity and silver penetration depth.

A Numerical Study of Natural Convection Heat Transfer in Fin Ribbed Radiator

Directory of Open Access Journals (Sweden)

Hua-Shu Dou

2015-01-01

Full Text Available This paper numerically investigates the thermal flow and heat transfer by natural convection in a cavity fixed with a fin array. The computational domain consists of both solid (copper and fluid (air areas. The finite volume method and the SIMPLE scheme are used to simulate the steady flow in the domain. Based on the numerical results, the energy gradient function K of the energy gradient theory is calculated. It is observed from contours of the temperature and energy gradient function that the position where thermal instability takes place correlates well with the region of large K values, which demonstrates that the energy gradient method reveals the physical mechanism of the flow instability. Furthermore, the effects of the fin height, the fin number, and the fin shape on the heat transfer rate are also investigated. It is found that the thermal performance of the fin array is determined by the combined effect of the fin space and fin height. It is also observed that the effect of fin shape on heat transfer is insignificant.

Application of homotopy analysis method and inverse solution of a rectangular wet fin

International Nuclear Information System (INIS)

Panda, Srikumar; Bhowmik, Arka; Das, Ranjan; Repaka, Ramjee; Martha, Subash C.

2014-01-01

Highlights: • Solution of a wet fin with is obtained by homotopy analysis method (HAM). • Present HAM results have been well-validated with literature results. • Inverse analysis is done using genetic algorithm. • Measurement error of ±10–12% (approx.) is found to yield satisfactory reconstructions. - Abstract: This paper presents the analytical solution of a rectangular fin under the simultaneous heat and mass transfer across the fin surface and the fin tip, and estimates the unknown thermal and geometrical configurations of the fin using inverse heat transfer analysis. The local temperature field is obtained by using homotopy analysis method for insulated and convective fin tip boundary conditions. Using genetic algorithm, the thermal and geometrical parameters, viz., thermal conductivity of the material, surface heat transfer coefficient and dimensions of the fin have been simultaneously estimated for the prescribed temperature field. Earlier inverse studies on wet fin have been restricted to the analysis of nonlinear governing equation with either insulated tip condition or finite tip temperature only. The present study developed a closed-form solution with the consideration of nonlinearity effects in both governing equation and boundary condition. The study on inverse optimization leads to many feasible combination of fin materials, thermal conditions and fin dimensions. Thus allows the flexibility for designing a fin under wet conditions, based on multiple combinations of fin materials, fin dimensions and thermal configurations to achieve the required heat transfer duty. It is further determined that the allowable measurement error should be limited to ±10–12% in order to achieve satisfactory reconstruction

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

Directory of Open Access Journals (Sweden)

Apriayanti Apriayanti

2014-01-01

Full Text Available Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type,  age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.

7 CFR 1773.7 - Audit standards.

Science.gov (United States)

2010-01-01

... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...

Dry/wet performance of a plate-fin air-cooled heat exchanger with continuous corrugated fins

International Nuclear Information System (INIS)

Hauser, S.G.; Kreid, D.K.; Johnson, B.M.

1981-01-01

The performance and operating characteristics of a plate-fin heat exchanger in dry/wet or deluge operations was experimentally determined. Development of the deluge heat/mass transfer model continued. The experiments were conducted in a specially-designed wind tunnel at the PNL. Air that was first heated and humidified to specified conditions was circulated at a controlled rate through a 2 ft x 6 ft heat exchanger module. The heat exchanger used in the tests was a wavy surface, plate fin on tube configuration. Hot water was circulated through the tubes at high flow rates to maintain an essentially isothermal condition on the tube side. Deionized water sprayed on the top of the vertically oriented plate fins was collected at the bottom of the core and recirculated. Instrumentation was provided for measurement of flow rates and thermodynamic conditions in the air, in the core circulation water, and in the deluge water. Measurements of the air side pressure drop and heat rejection rate were made as a function of air flow rate, air inlet temperature and humidity, deluge water flow rate, and the core inclination from the vertical. An overall heat transfer coefficient and an effective deluge film convective coefficient was determined. The deluge model, for predicting heat transfer from a wet finned heat exchanger was further developed and refined, and a major extension of the model was formulated that permits simultaneous calculation of both the heat transfer and evaporation rates from the wetted surface. The experiments showed an increase in the heat rejection rate due to wetting, accompanied by a proportional increase in the air side pressure drop. For operation at the same air side pressure drop, the enhancement ratio Q/sub w//Q/sub d/ varied between 2 and 5 for the conditions tested. Thus, the potential enhancement of heat transfer due to wetting can be substantial

Audit Internal Universitas X: Suatu Refleksi

Directory of Open Access Journals (Sweden)

David Adechandra Ashedica Pesudo

2017-04-01

  Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009 dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.

External audit in radiotherapy dosimetry

International Nuclear Information System (INIS)

Thwaites, D.I.; Western General Hospital, Edinburgh

1996-01-01

Quality audit forms an essential part of any comprehensive quality assurance programme. This is true in radiotherapy generally and in specific areas such as radiotherapy dosimetry. Quality audit can independently test the effectiveness of the quality system and in so doing can identify problem areas and minimize their possible consequences. Some general points concerning quality audit applied to radiotherapy are followed by specific discussion of its practical role in radiotherapy dosimetry, following its evolution from dosimetric intercomparison exercises to routine measurement-based on-going audit in the various developing audit networks both in the UK and internationally. Specific examples of methods and results are given from some of these, including the Scottish+ audit group. Quality audit in radiotherapy dosimetry is now well proven and participation by individual centres is strongly recommended. Similar audit approaches are to be encouraged in other areas of the radiotherapy process. (author)

Heat transfer from rotating finned heat exchangers with different orientation angles

Energy Technology Data Exchange (ETDEWEB)

Tawfik, Adel Abdalla [Suez Canal University, Marine Engineering and Naval Architecture Department, Faculty of Engineering, Port Said (Egypt)

2010-03-15

The local and average heat transfer characteristics of spoke like fins that extend outward from a rotating shaft have been determined experimentally. The experiments encompassed a number of geometrical parameters, including the length and chord of the fins, the number of fins deployed around the circumference of the shaft and the orientation angles of the fin. The experiments cover a wider range of rotational speeds, which varies from 25 up to 2,000 rpm. Three wire heat flux sensors have been used in conjunction with a slip ring apparatus to evaluate the local and average heat transfer coefficients. The output results indicated that, the heat transfer transition on rotating fins occurs at Reynolds number lower than encountered on the stationary rectangular fins in crossflow. In general, with non zero incidence angle, the rotating system acts as a fan and creates axial air motion, which enhance the heat transfer rate. However, the effect of orientation angle reduces with increasing the rotational speed. The Nusselt number data are independent of the number of fins in the circumferential array at high rotational speed and are weakly dependent at low Reynolds numbers. To facilitate the use of the results for design, correlations were developed which represent the fin heat transfer coefficient as a continuous function of the investigated independent parameters. (orig.)

10 CFR 603.1295 - Periodic audit.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...

Heat transfer and pressure drop characteristics of the tube bank fin heat exchanger with fin punched with flow redistributors and curved triangular vortex generators

Science.gov (United States)

Liu, Song; Jin, Hua; Song, KeWei; Wang, LiangChen; Wu, Xiang; Wang, LiangBi

2017-10-01

The heat transfer performance of the tube bank fin heat exchanger is limited by the air-side thermal resistance. Thus, enhancing the air-side heat transfer is an effective method to improve the performance of the heat exchanger. A new fin pattern with flow redistributors and curved triangular vortex generators is experimentally studied in this paper. The effects of the flow redistributors located in front of the tube stagnation point and the curved vortex generators located around the tube on the characteristics of heat transfer and pressure drop are discussed in detail. A performance comparison is also carried out between the fins with and without flow redistributors. The experimental results show that the flow redistributors stamped out from the fin in front of the tube stagnation points can decrease the friction factor at the cost of decreasing the heat transfer performance. Whether the combination of the flow redistributors and the curved vortex generators will present a better heat transfer performance depends on the size of the curved vortex generators. As for the studied two sizes of vortex generators, the heat transfer performance is promoted by the flow redistributors for the fin with larger size of vortex generators and the performance is suppressed by the flow redistributors for the fin with smaller vortex generators.

Control characteristics for wrap-around fins on cruise missiles configurations

Science.gov (United States)

Sawyer, W. C.; Monta, W. J.; Carter, W. V.; Alexander, W. K.

1981-01-01

This paper presents selected results of a panel loads study conducted as part of the final phase of an extensive investigation of an air-breathing missile concept employing wrap-around aerodynamic surfaces. Typical results for M = 2.36 are presented for the fin load results, plus a brief review of basic results of the previously reported tests. Vapor screen results are also discussed. The present results indicate that the fin load characteristics are nearly identical for planar and curved fins having the same projected planform and would permit the use of planar-surface predictions for supersonic speeds in the preliminary design stages of missiles employing wrap-around curved fins.

Thermal analysis of annular fins with temperature-dependent thermal properties

Institute of Scientific and Technical Information of China (English)

I. G. AKSOY

2013-01-01

The thermal analysis of the annular rectangular profile fins with variable thermal properties is investigated by using the homotopy analysis method (HAM). The thermal conductivity and heat transfer coefficient are assumed to vary with a linear and power-law function of temperature, respectively. The effects of the thermal-geometric fin parameter and the thermal conductivity parameter variations on the temperature distribution and fin efficiency are investigated for different heat transfer modes. Results from the HAM are compared with numerical results of the finite difference method (FDM). It can be seen that the variation of dimensionless parameters has a significant effect on the temperature distribution and fin efficiency.

Characteristics of a micro-fin evaporator: Theoretical analysis and experimental verification

Directory of Open Access Journals (Sweden)

Zheng Hui-Fan

2013-01-01

Full Text Available A theoretical analysis and experimental verification on the characteristics of a micro-fin evaporator using R290 and R717 as refrigerants were carried out. The heat capacity and heat transfer coefficient of the micro-fin evaporator were investigated under different water mass flow rate, different refrigerant mass flow rate, and different inner tube diameter of micro-fin evaporator. The simulation results of the heat transfer coefficient are fairly in good agreement with the experimental data. The results show that heat capacity and the heat transfer coefficient of the micro-fin evaporator increase with increasing logarithmic mean temperature difference, the water mass flow rate and the refrigerant mass flow rate. Heat capacity of the micro-fin evaporator for diameter 9.52 mm is higher than that of diameter 7.00 mm with using R290 as refrigerant. Heat capacity of the micro-fin evaporator with using R717 as refrigerant is higher than that of R290 as refrigerant. The results of this study can provide useful guidelines for optimal design and operation of micro-fin evaporator in its present or future applications.

Pectoral fin contact as a mechanism for social bonding among dolphins

Science.gov (United States)

Dudzinski, Kathleen; Ribic, Christine

2017-01-01

Bottlenose dolphins are large-brained social mammals residing in a fission-fusion society with relationships that are established and maintained over decades. We examined a decade-long data set of inter-individual pectoral fin contact exchanges to better understand how dolphins share information via tactile contact. Sex and age are significant factors in pectoral fin contact within non-kin dolphin dyads. Adult females shared more pectoral fin contacts with other adult females, while younger females showed no pattern of contact. Males shared more pectoral fin contacts with other males as juveniles and as adults, but showed no difference in the number of touches versus rubs as pectoral fin contacts with other males. Whether in the role of initiator as rubber or initiator as rubbee, male dolphins again preferred other males. These results support the notion that dolphins, especially male dolphins, might use pectoral fin contact as one tool in their repertoire for social bonding to establish, maintain and manage their inter-individual relationships. Additionally, it is also likely that the exchange of pectoral fin contact is developed and refined as individuals age, mature socially, and establish their place within a fission-fusion society.

Spinal cord testing: auditing for quality assurance.

Science.gov (United States)

Marr, J A; Reid, B

1991-04-01

A quality assurance audit of spinal cord testing as documented by staff nurses was carried out. Twenty-five patient records were examined for accuracy of documented testing and compared to assessments performed by three investigators. A pilot study established interrater reliability of a tool that was designed especially for this study. Results indicated staff nurses failed to meet pre-established 100% standard in all categories of testing when compared with investigator's findings. Possible reasons for this disparity are discussed as well as indications for modifications in the spinal testing record, teaching program and preset standards.

Alternative Auditing Approaches

Energy Technology Data Exchange (ETDEWEB)

Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-15

This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.

Inform@ed space

DEFF Research Database (Denmark)

Bjerrum, Peter; Olsen, Kasper Nefer

2001-01-01

Inform@ed space Sensorial Perception And Computer Enchancement - bidrag til Nordisk Arkitekturforskningsforenings IT-konference, AAA april 2001.......Inform@ed space Sensorial Perception And Computer Enchancement - bidrag til Nordisk Arkitekturforskningsforenings IT-konference, AAA april 2001....

Enhancement of heat transfer. The performance of micro-fin tubes

International Nuclear Information System (INIS)

Muzzio, A.

2001-01-01

Micro-fin tubes are characterised by numerous, very small integral fins that spiral down the inner surface. A very interesting feature of their performance in flow boiling and condensation is a large heat transfer enhancement accompanied by a low pressure drop penalty. This paper presents a general overview of micro-fin tubes and of their performance in evaporation, condensation and single-phase flow [it

KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA

Directory of Open Access Journals (Sweden)

Nurika Restuningdiah

2017-03-01

Full Text Available The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this study was relevant to thedecision maker of public companies to consider the skill and expertise of board commisioner, audit committe,internal audit and risk management comittee to support the internal corporate governance mechanism.

The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

Directory of Open Access Journals (Sweden)

Yati Nurhajati

2015-08-01

Full Text Available In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud solution the uniqueness of the client environmentand the specifics of data or an application make this an complicated subject. The internal audit function is well positioned through its role as a guarantor function of the organization to assist management and the board of the Committee to identify and consider the risks in using cloud computing technology for internal audit can help determine whether the risk has been managed appropriately in a cloud computing environment. Assesses the current impact of cloud computing technology on the audit process and discusses the implications of cloud computing future technological trends for the auditing profession . More specifically Provides a summary of how that information technology has impacted the audit framework.

Mechanism of tonal noise generation from circular cylinder with spiral fin

Science.gov (United States)

Yamashita, Ryo; Hayashi, Hidechito; Okumura, Tetsuya; Hamakawa, Hiromitsu

2014-12-01

The pitch of the spiral finned tube influences seriously to the acoustic resonance in the heat exchanger. In this research, the flow characteristics in relating to the aeolian tone from the finned cylinder are studied by the numerical simulation. It is observed that the tonal noise generated from the finned tube at two pitch spaces. The ratio of the fin pitch to the cylinder diameter is changed at 0.11 and 0.27. The tone level increases and the frequency decreases with the pitch shorter. The separation flow from the cylinder generates the span-wise vortices, Karman vortices, and the separation flow from the fin generates the stream-wise vortices. When the fin pitch ratio is small, the stream-wise vortices line up to span-wise and become weak rapidly. Only the Karman vortices are remained and integrate in span. So the Karman vortex became large. This causes the low frequency and the large aeolian tone.

Fgf16 is essential for pectoral fin bud formation in zebrafish

International Nuclear Information System (INIS)

Nomura, Ryohei; Kamei, Eriko; Hotta, Yuuhei; Konishi, Morichika; Miyake, Ayumi; Itoh, Nobuyuki

2006-01-01

Zebrafish pectoral fin bud formation is an excellent model for studying morphogenesis. Fibroblast growth factors (Fgfs) and sonic hedgehog (shh) are essential for pectoral fin bud formation. We found that Fgf16 was expressed in the apical ectodermal ridge (AER) of fin buds. A knockdown of Fgf16 function resulted in no fin bud outgrowth. Fgf16 is required for cell proliferation and differentiation in the mesenchyme and the AER of the fin buds, respectively. Fgf16 functions downstream of Fgf10, a mesenchymal factor, signaling to induce the expression of Fgf4 and Fgf8 in the AER. Fgf16 in the AER and shh in the zone of polarizing activity (ZPA) interact to induce and/or maintain each other's expression. These findings have revealed that Fgf16, a newly identified AER factor, plays a crucial role in pectoral fin bud outgrowth by mediating the interactions of AER-mesenchyme and AER-ZPA

Ontogenetic scaling of caudal fin shape in Squalus acanthias (Chondrichthyes, Elasmobranchii): a geometric morphometric analysis with implications for caudal fin functional morphology.

Science.gov (United States)

Reiss, Katie L; Bonnan, Matthew F

2010-07-01

The shark heterocercal caudal fin and its contribution to locomotion are of interest to biologists and paleontologists. Current hydrodynamic data show that the stiff dorsal lobe leads the ventral lobe, both lobes of the tail are synchronized during propulsion, and tail shape reflects its overall locomotor function. Given the difficulties surrounding the analysis of shark caudal fins in vivo, little is known about changes in tail shape related to ontogeny and sex in sharks. A quantifiable analysis of caudal fin shape may provide an acceptable proxy for inferring gross functional morphology where direct testing is difficult or impossible. We examined ontogenetic and sex-related shape changes in the caudal fins of 115 Squalus acanthias museum specimens, to test the hypothesis that significant shape changes in the caudal fin shape occur with increasing size and between the sexes. Using linear and geometric morphometrics, we examined caudal shape changes within the context of current hydrodynamic models. We found no statistically significant linear or shape difference between sexes, and near-isometric scaling trends for caudal dimensions. These results suggest that lift and thrust increase linearly with size and caudal span. Thin-plate splines results showed a significant allometric shape change associated with size and caudal span: the dorsal lobe elongates and narrows, whereas the ventral lobe broadens and expands ventrally. Our data suggest a combination of caudal fin morphology with other body morphology aspects, would refine, and better elucidate the hydrodynamic factors (if any) that underlie the significant shape changes we report here for S. acanthias.

Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's "Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies"

National Research Council Canada - National Science Library

1992-01-01

The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...

High temperature mechanical properties on multi stage blazed fin body with ultra fine off-set fin for compact heat exchanger

International Nuclear Information System (INIS)

Ishiyama, Shintaro; Muto, Yasushi

2003-01-01

Three stage blazed plate fin body with ultra fine off-set fin (thickness x height x pitch x off-set pitch = 0.22 mm x 1.2 mm x 1.6 mm x 5 mm) for 600 MWt High Temperature Gas Cooled Reactor Gas Turbin (HTGR-GT) system was fabricated and tested on its high temperature mechanical properties and the following results were derived. (1) tested body shows almost the same strength an fatigue behavior of SUS 304 as main structural material at elevated temperatures up to 873 K, (2) static and fatigue fracture mainly occurred at ultra fine off-set and (3) high temperature strength and fatigue life are improved by blazing technique to double side walls of the fin by Ni blaze material. (author)

Flow-structure Interaction Modeling of a Fish Caudal Fin during Steady Swimming

Science.gov (United States)

Liu, Geng; Geng, Biao; Zheng, Xudong; Xue, Qian; Dong, Haibo

2017-11-01

It's widely thought that the flexibilities of fish fins play critical roles in propulsive performance enhancement (such as thrust augment and efficiency improvement) in nature. In order to explore the formation mechanisms of the fish fin's flexible morphing and its hydrodynamic benefits as well, a high-fidelity flow-structure/membrane interaction modeling of the fish caudal fin is conducted in this work. Following the realistic configuration of the fish caudal fin, a thin membrane supported by a series of beams is constructed. The material properties of the membrane and the beams are reversely determined by the realistic fin morphing obtained from the high-speed videos and the high fidelity flow-structure interaction simulations. With the accurate material property, we investigate the interplay between structure, kinematics and fluid flow in caudal fin propulsion. Detailed analyses on the relationship between the flexural stiffness, fin morphing patterns, hydrodynamic forces and vortex dynamics are then conducted.

The internal audit dilemma : The impact of executive directors versus audit committees on internal auditing work

NARCIS (Netherlands)

Eulerich, Marc; Henseler, Jörg; Koehler, Annette

2017-01-01

Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study

Audits of radiopharmaceutical formulations

International Nuclear Information System (INIS)

Castronovo, F.P. Jr.

1992-01-01

A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team

The ICA Communication Audit and Perceived Communication Effectiveness Changes in 16 Audited Organizations.

Science.gov (United States)

Brooks, Keith; And Others

1979-01-01

Discusses the benefits of the International Communication Association Communication Audit as a methodology for evaluation of organizational communication processes and outcomes. An "after" survey of 16 audited organizations confirmed the audit as a valid diagnostic methodology and organization development intervention technique which…

Effects of fin shape on condensation in herringbone microfin tubes

Energy Technology Data Exchange (ETDEWEB)

Miyara, Akio [Saga University (Japan). Dept. of Mechanical Engineering; Otsubo, Yusuke; Ohtsuka, Satoshi; Mizuta, Yoshihiko [Saga University (Japan). Graduate School of Science and Engineering

2003-06-01

Effects of fin height and helix angle on condensation inside a herringbone microfin tube have been experimentally investigated with five types of herringbone microfin tubes. Heat transfer coefficients are about 2-4 times higher than that of the helical microfin tube under high mass velocity conditions. In the low mass velocity, they are equal to that of the helical microfin tube. The heat transfer enhancement increases with fin height up to 0.18 mm; higher fin heights show enhancement values similar to the 0.18 mm results. Pressure drop increases with the fin height. Larger helix angle yields higher heat transfer and higher pressure drop. For the lowest fin and/or smallest helix angle, the pressure drop is comparable with that of the helical microfin tube, while the heat transfer enhancement is higher. The enhancement mechanism is discussed from flow pattern observations. Effect of mass transfer resistance for R410A is estimated and negligible effects have been proved. (author)

Development of a Simulation Model for Swimming with Diving Fins

Directory of Open Access Journals (Sweden)

Motomu Nakashima

2018-02-01

Full Text Available The simulation model to assess the performance of diving fin was developed by extending the swimming human simulation model SWUM. A diving fin was modeled as a series of five rigid plates and connected to the human model by springs and dampers. These plates were connected to each other by virtual springs and dampers, and fin’s bending property was represented by springs and dampers as well. An actual diver’s swimming motion with fins was acquired by a motion capture experiment. In order to determine the bending property of the fin, two bending tests on land were conducted. In addition, an experiment was conducted in order to determine the fluid force coefficients in the fluid force model for the fin. Finally, using all measured and identified information, a simulation, in which the experimental situation was reproduced, was carried out. It was confirmed that the diver in the simulation propelled forward in the water successfully.

Water flow and fin shape polymorphism in coral reef fishes.

Science.gov (United States)

Binning, Sandra A; Roche, Dominique G

2015-03-01

Water flow gradients have been linked to phenotypic differences and swimming performance across a variety of fish assemblages. However, the extent to which water motion shapes patterns of phenotypic divergence within species remains unknown. We tested the generality of the functional relationship between swimming morphology and water flow by exploring the extent of fin and body shape polymorphism in 12 widespread species from three families (Acanthuridae, Labridae, Pomacentridae) of pectoral-fin swimming (labriform) fishes living across localized wave exposure gradients. The pectoral fin shape of Labridae and Acanthuridae species was strongly related to wave exposure: individuals with more tapered, higher aspect ratio (AR) fins were found on windward reef crests, whereas individuals with rounder, lower AR fins were found on leeward, sheltered reefs. Three of seven Pomacentridae species showed similar trends, and pectoral fin shape was also strongly related to wave exposure in pomacentrids when fin aspect ratios of three species were compared across flow habitats at very small spatial scales (fish body fineless ratio across habitats or depths. Contrary to our predictions, there was no pattern relating species' abundances to polymorphism across habitats (i.e., abundance was not higher at sites where morphology is better adapted to the environment). This suggests that there are behavioral and/or physiological mechanisms enabling some species to persist across flow habitats in the absence of morphological differences. We suggest that functional relationships between swimming morphology and water flow not only structure species assemblages, but are yet another important variable contributing to phenotypic differences within species. The close links between fin shape polymorphism and local water flow conditions appear to be important for understanding species' distributions as well as patterns of diversification across environmental gradients.

Hydrodynamic function of dorsal fins in spiny dogfish and bamboo sharks during steady swimming.

Science.gov (United States)

Maia, Anabela; Lauder, George V; Wilga, Cheryl D

2017-11-01

A key feature of fish functional design is the presence of multiple fins that allow thrust vectoring and redirection of fluid momentum to contribute to both steady swimming and maneuvering. A number of previous studies have analyzed the function of dorsal fins in teleost fishes in this context, but the hydrodynamic function of dorsal fins in freely swimming sharks has not been analyzed, despite the potential for differential functional roles between the anterior and posterior dorsal fins. Previous anatomical research has suggested a primarily stabilizing role for shark dorsal fins. We evaluated the generality of this hypothesis by using time-resolved particle image velocimetry to record water flow patterns in the wake of both the anterior and posterior dorsal fins in two species of freely swimming sharks: bamboo sharks ( Chiloscyllium plagiosum ) and spiny dogfish ( Squalus acanthias ). Cross-correlation analysis of consecutive images was used to calculate stroke-averaged mean longitudinal and lateral velocity components, and vorticity. In spiny dogfish, we observed a velocity deficit in the wake of the first dorsal fin and flow acceleration behind the second dorsal fin, indicating that the first dorsal fin experiences net drag while the second dorsal fin can aid in propulsion. In contrast, the wake of both dorsal fins in bamboo sharks displayed increased net flow velocity in the majority of trials, reflecting a thrust contribution to steady swimming. In bamboo sharks, fluid flow in the wake of the second dorsal fin had higher absolute average velocity than that for first dorsal fin, and this may result from a positive vortex interaction between the first and second dorsal fins. These data suggest that the first dorsal fin in spiny dogfish has primarily a stabilizing function, while the second dorsal fin has a propulsive function. In bamboo sharks, both dorsal fins can contribute thrust and should be considered as propulsive adjuncts to the body during steady

20 CFR 655.180 - Audit.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...

En Defensa del Fin de Lucro en Salud.

Directory of Open Access Journals (Sweden)

Ramón Abel Castaño Yepes

2007-06-01

La quinta premisa se deriva de la cuarta y de la segunda, es decir, que si el diseño del sistema de salud introducido por la Ley 100 tiene como elemento distintivo el fin de lucro, entonces el resultado de dicho diseño tiene que ser indeseable, puesto que el fin de lucro es indeseable...

Effects of the partially movable control fin with end plate of underwater vehicle

Directory of Open Access Journals (Sweden)

Chul-Min Jung

2017-01-01

Full Text Available Underwater torpedo has control fin with very low aspect ratio due to launching from limited size of cylindrical torpedo tube. If the aspect ratio of control fin of underwater vehicle is very low three-dimensional flow around control fin largely reduces control forces. In this study, the end plate was applied to reduce the three-dimensional flow effects of partially movable control fin of underwater vehicle. Through numerical simulations the flow field around control fin was examined with and without end plate for different flap angles. The pressure, vorticity, lift and torque on the control fin were analyzed and compared to experiments. The comparison have shown a reasonable agreement between numerical and experimental results and the effect of end plate on a low aspect ratio control fin. When the end plate was attached to the movable control fin, the lift increased and the actuator shaft torque did not significantly change. As this means less consumption of the actuator shaft torque compared to the control fin that has the same control force, the inner actuator capacity can be reduced and energy consumption can be saved. Considering this, it is expected to be effectively applied to the control fin design of underwater vehicles such as torpedoes.

Developing leading indicators from OHS management audit data: Determining the measurement properties of audit data from the field.

Science.gov (United States)

Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C

2017-06-01

OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017

An experimental investigation into the deployment of 3-D, finned wing and shape memory alloy vortex generators in a forced air convection heat pipe fin stack

International Nuclear Information System (INIS)

Aris, M.S.; McGlen, R.; Owen, I.; Sutcliffe, C.J.

2011-01-01

Forced air convection heat pipe cooling systems play an essential role in the thermal management of electronic and power electronic devices such as microprocessors and IGBT's (Integrated Gate Bipolar Transistors). With increasing heat dissipation from these devices, novel methods of improving the thermal performance of fin stacks attached to the heat pipe condenser section are required. The current work investigates the use of a wing type surface protrusions in the form of 3-D delta wing tabs adhered to the fin surface, thin wings punched-out of the fin material and TiNi shape memory alloy delta wings which changed their angles of attack based on the fin surface temperature. The longitudinal vortices generated from the wing designs induce secondary mixing of the cooler free stream air entering the fin stack with the warmer fluid close to the fin surfaces. The change in angle of the attack of the active delta wings provide heat transfer enhancement while managing flow pressure losses across the fin stack. A heat transfer enhancement of 37% compared to a plain fin stack was obtained from the 3-D tabs in a staggered arrangement. The punched-out delta wings in the staggered and inline arrangements provided enhancements of 30% and 26% respectively. Enhancements from the active delta wings were lower at 16%. However, as these devices reduce the pressure drop through the fin stack by approximately 19% in the de-activate position, over the activated position, a reduction in fan operating cost may be achieved for systems operating with inlet air temperatures below the maximum inlet temperature specification for the device. CFD analysis was also carried out to provide additional detail of the local heat transfer enhancement effects. The CFD results corresponded well with previously published reports and were consistent with the experimental findings. - Highlights: → Heat transfer enhancements of heat pipe fin stacks was successfully achieved using fixed and active delta

28 CFR 33.51 - Audit.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of...

Complex logistics audit system

Directory of Open Access Journals (Sweden)

Zuzana Marková

2010-02-01

Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

OpenAIRE

Chis Anca Oana; Danescu Tatiana

2013-01-01

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 ...

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.

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.

Simulation study of a 3-D device integrating FinFET and UTBFET

KAUST Repository

Fahad, Hossain M.; Hu, Chenming; Hussain, Muhammad Mustafa

2015-01-01

By integrating 3-D nonplanar fins and 2-D ultrathin bodies, wavy FinFETs merge two formerly competing technologies on a silicon-on-insulator platform to deliver enhanced transistor performance compared with conventional trigate Fin

Numerical studies of static aeroelastic effects on grid fin aerodynamic performances

Directory of Open Access Journals (Sweden)

Chengde HUANG

2017-08-01

Full Text Available The grid fin is an unconventional control surface used on missiles and rockets. Although aerodynamics of grid fin has been studied by many researchers, few considers the aeroelastic effects. In this paper, the static aeroelastic simulations are performed by the coupled viscous computational fluid dynamics with structural flexibility method in transonic and supersonic regimes. The developed coupling strategy including fluid–structure interpolation and volume mesh motion schemes is based on radial basis functions. Results are presented for a vertical and a horizontal grid fin mounted on a body. Horizontal fin results show that the deformed fin is swept backward and the axial force is increased. The deformations also induce the movement of center of pressure, causing the reduction and reversal in hinge moment for the transonic flow and the supersonic flow, respectively. For the vertical fin, the local effective incidences are increased due to the deformations so that the deformed normal force is greater than the original one. At high angles of attack, both the deformed and original normal forces experience a sudden reduction due to the interference of leeward separated vortices on the fin. Additionally, the increment in axial force is shown to correlate strongly with the increment in the square of normal force.

A Review on Audit Quality Factors

OpenAIRE

Hosseinniakani, Seyed; Inácio, Coelho Helena; Mota, Rui

2014-01-01

“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results ach...

Oversight Review: Quality Control Review of Air Force Audit Agency's Special Access Program Audits

National Research Council Canada - National Science Library

2005-01-01

.... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

24 CFR 236.901 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in...

Fuzzy audit risk modeling algorithm

Directory of Open Access Journals (Sweden)

Zohreh Hajihaa

2011-07-01

Full Text Available Fuzzy logic has created suitable mathematics for making decisions in uncertain environments including professional judgments. One of the situations is to assess auditee risks. During recent years, risk based audit (RBA has been regarded as one of the main tools to fight against fraud. The main issue in RBA is to determine the overall audit risk an auditor accepts, which impact the efficiency of an audit. The primary objective of this research is to redesign the audit risk model (ARM proposed by auditing standards. The proposed model of this paper uses fuzzy inference systems (FIS based on the judgments of audit experts. The implementation of proposed fuzzy technique uses triangular fuzzy numbers to express the inputs and Mamdani method along with center of gravity are incorporated for defuzzification. The proposed model uses three FISs for audit, inherent and control risks, and there are five levels of linguistic variables for outputs. FISs include 25, 25 and 81 rules of if-then respectively and officials of Iranian audit experts confirm all the rules.

Integrated Rudder/Fin Concise Control Based on Frequency Domain Analysis

OpenAIRE

W. Guan; Z. J. Su; G. Q. Zhang

2013-01-01

This paper describes a concise robust controller design of integrated rudder and fin control system in use of the closed loop gain shaping algorithm (CGSA) strategy. Compared with the arbitrary selection of weighting function in integrated rudder and fin H∞ mixed sensitivity control design procedures, the CGSA methods provided a relatively more straightforward and concise design method. Simulations were described that the overall performance of each CGSA rudder and fin control loop and the in...

Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

OpenAIRE

Grace N. Rgg, Hermin

2015-01-01

The purpose of this research is to analyze the effect of audit quality using proxy auditor industry specialization, audit tenure, audit report lag, and profitability using proxy net profit margin ratio on going concern opinion. Population used in this research is manufacturing companies listed in Indonesian Directory Exchange from 2010-2013. This research uses 20 sample companies achieved using purposive sampling. Data used in this research is secondary data are financial statement and indepe...

Differential induction of four msx homeobox genes during fin development and regeneration in zebrafish.

Science.gov (United States)

Akimenko, M A; Johnson, S L; Westerfield, M; Ekker, M

1995-02-01

To study the genetic regulation of growth control and pattern formation during fin development and regeneration, we have analysed the expression of four homeobox genes, msxA, msxB, msxC and msxD in zebrafish fins. The median fin fold, which gives rise to the unpaired fins, expresses these four msx genes during development. Transcripts of the genes are also present in cells of the presumptive pectoral fin buds. The most distal cells, the apical ectodermal ridge of the paired fins and the cleft and flanking cells of the median fin fold express all these msx genes with the exception of msxC. Mesenchymal cells underlying the most distal cells express all four genes. Expression of the msx genes in the fin fold and fin buds is transient and, by 3 days after fertilization, msx expression in the median fin fold falls below levels detectable by in situ hybridization. Although the fins of adult zebrafish normally have levels of msx transcripts undetectable by in situ hybridization, expression of all four genes is strongly reinduced during regeneration of both paired and unpaired fins. Induction of msx gene expression in regenerating caudal fins occurs as early as 30 hours postamputation. As the blastema forms, the levels of expression increase and reach a maximum between the third and fifth days. Then, msx expression progressively declines and disappears by day 12 when the caudal fin has grown back to its normal size. In the regenerating fin, the blastema cells that develop at the tip of each fin ray express msxB and msxC. Cells of the overlying epithelium express msxA and msxD, but do not express msxB or msxC. Amputations at various levels along the proximodistal axis of the fin suggest that msxB expression depends upon the position of the blastema, with cells of the rapidly proliferating proximal blastema expressing higher levels than the cells of the less rapidly proliferating distal blastema. Expression of msxC and msxD is independent of the position of the blastema cell

Development of National Technology Audit Policy

Directory of Open Access Journals (Sweden)

Subiyanto Subiyanto

2017-07-01

Full Text Available The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related institution. The development of technology audit policy for national interest requires provision of mandatory audit implementation, accompanied by tools for developing technology auditor’s competence and technology audit institutional’s mechanism. To guide technology auditor’s competence, concept of national audit technology policy shall classify object of technology audit into product technology, production technology, and management of technology, accompanied by related parameters of technology performance evaluation.

Audit committee: Some evidence from Malaysia.

Directory of Open Access Journals (Sweden)

Zulkarnain Muhamad Sori

2006-11-01

Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

Gene expression profiles of fin regeneration in loach (Paramisgurnus dabryanu).

Science.gov (United States)

Li, Li; He, Jingya; Wang, Linlin; Chen, Weihua; Chang, Zhongjie

2017-11-01

Teleost fins can regenerate accurate position-matched structure and function after amputation. However, we still lack systematic transcriptional profiling and methodologies to understand the molecular basis of fin regeneration. After histological analysis, we established a suppression subtraction hybridization library containing 418 distinct sequences expressed differentially during the process of blastema formation and differentiation in caudal fin regeneration. Genome ontology and comparative analysis of differential distribution of our data and the reference zebrafish genome showed notable subcategories, including multi-organism processes, response to stimuli, extracellular matrix, antioxidant activity, and cell junction function. KEGG pathway analysis allowed the effective identification of relevant genes in those pathways involved in tissue morphogenesis and regeneration, including tight junction, cell adhesion molecules, mTOR and Jak-STAT signaling pathway. From relevant function subcategories and signaling pathways, 78 clones were examined for further Southern-blot hybridization. Then, 17 genes were chosen and characterized using semi-quantitative PCR. Then 4 candidate genes were identified, including F11r, Mmp9, Agr2 and one without a match to any database. After real-time quantitative PCR, the results showed obvious expression changes in different periods of caudal fin regeneration. We can assume that the 4 candidates, likely valuable genes associated with fin regeneration, deserve additional attention. Thus, our study demonstrated how to investigate the transcript profiles with an emphasis on bioinformatics intervention and how to identify potential genes related to fin regeneration processes. The results also provide a foundation or knowledge for further research into genes and molecular mechanisms of fin regeneration. Copyright © 2017 Elsevier B.V. All rights reserved.

Comprehensive performance comparison of airfoil fin PCHEs with NACA 00XX series airfoil

Energy Technology Data Exchange (ETDEWEB)

Chen, Fei, E-mail: chenfei@iet.cn [Institute of Engineering Thermophysics, Chinese Academy of Sciences, Beijing 100190 (China); Heating Technology Research and Development Center, Beijing District Heating Group, Beijing 100028 (China); Zhang, Lishen, E-mail: lishenzhang@sina.com [Heating Technology Research and Development Center, Beijing District Heating Group, Beijing 100028 (China); Huai, Xiulan, E-mail: hxl@iet.cn [Institute of Engineering Thermophysics, Chinese Academy of Sciences, Beijing 100190 (China); Li, Jufeng, E-mail: lijufeng.net@163.com [Nuclear and Radiation Safety Center, Ministry of Environmental Protection, Beijing 100082 (China); Zhang, Hang, E-mail: zhanghang@iet.cn [Institute of Engineering Thermophysics, Chinese Academy of Sciences, Beijing 100190 (China); Liu, Zhigang, E-mail: zgliu9322@163.com [Energy Research Institute of Shandong Academy of Sciences, Jinan, Shandong 250014 (China)

2017-04-15

Highlights: • Pressure drop of NACA 0020 airfoil fin PCHE reduces strikingly in comparison with the zigzag PCHE. • Pressure drop of NACA 00XX airfoil fin PCHE decreases as airfoil thickness increases. • Heat transfer performance of NACA 00XX airfoil fin PCHE increases as airfoil thickness rises. • Comprehensive performance of NACA 00XX airfoil fin PCHE degrades as airfoil thickness increases. - Abstract: Printed circuit heat exchanger (PCHE) can be used in supercritical carbon dioxide (S-CO{sub 2}) Brayton cycle. The present study compares NACA 0020 airfoil fin PCHE with conventional zigzag PCHE by numerical analysis. Pressure drop of the former has a striking reduction while maintaining excellent heat transfer performance. Comparison on four NACA 00XX series airfoil fin PCHEs is performed to investigate the influence of airfoil profile on flow and heat transfer performance. With a fixed vertical pitch, heat transfer performance of NACA series airfoil fin PCHE increases as airfoil thickness increases. However, comprehensive performance, in which both flow and heat transfer are taken into account, degrades with increasing airfoil thickness. Among four NACA airfoil fin PCHEs presented in this paper, NACA 0010 airfoil fin PCHE demonstrates the best comprehensive performance.

Comprehensive performance comparison of airfoil fin PCHEs with NACA 00XX series airfoil

International Nuclear Information System (INIS)

Chen, Fei; Zhang, Lishen; Huai, Xiulan; Li, Jufeng; Zhang, Hang; Liu, Zhigang

2017-01-01

Highlights: • Pressure drop of NACA 0020 airfoil fin PCHE reduces strikingly in comparison with the zigzag PCHE. • Pressure drop of NACA 00XX airfoil fin PCHE decreases as airfoil thickness increases. • Heat transfer performance of NACA 00XX airfoil fin PCHE increases as airfoil thickness rises. • Comprehensive performance of NACA 00XX airfoil fin PCHE degrades as airfoil thickness increases. - Abstract: Printed circuit heat exchanger (PCHE) can be used in supercritical carbon dioxide (S-CO_2) Brayton cycle. The present study compares NACA 0020 airfoil fin PCHE with conventional zigzag PCHE by numerical analysis. Pressure drop of the former has a striking reduction while maintaining excellent heat transfer performance. Comparison on four NACA 00XX series airfoil fin PCHEs is performed to investigate the influence of airfoil profile on flow and heat transfer performance. With a fixed vertical pitch, heat transfer performance of NACA series airfoil fin PCHE increases as airfoil thickness increases. However, comprehensive performance, in which both flow and heat transfer are taken into account, degrades with increasing airfoil thickness. Among four NACA airfoil fin PCHEs presented in this paper, NACA 0010 airfoil fin PCHE demonstrates the best comprehensive performance.

Necropsy report of a fin whale (Balaenoptera physalus) stranded in Denmark in 2010

DEFF Research Database (Denmark)

Alstrup, Aage K. O.; Hedayat, Abdi; Jensen, Trine Hammer

2013-01-01

There is little detailed information on stranded fin whales (Balaenoptera physalus) in the scientific literature (Notarbartolo di Sciara et al., 2003). In Denmark, at least eight fin whales stranded between the years 1603 and 1958 (Kinze, 1995). On 16 June 2010, a live subadult or adult male fin...... whale stranded in the Bay of Vejle (55º 69' N, 9º 58' E), Denmark. Despite several attempts, it was not possible to rescue the fin whale, which was only partially exposed by the water. The fin whale succumbed after 5 d stranded in shallow water. The dead fin whale was transported to a nearby pier...

FIN5 positively regulates far-red light responses in Arabidopsis thaliana

International Nuclear Information System (INIS)

Cho, D.S.; Hong, S.H.; Nam, H.G.; Soh, M.S.

2003-01-01

We report the characterization of a semi-dominant mutation fin5-1 (far-red insensitive 5-1) of Arabidopsis, which was isolated from genetic screening of phytochrome A (phyA) signaling components. Plants with the fin5-1 mutation exhibited a long hypocotyl phenotype when grown under far-red (FR) light, but not under red light. Physiological analyses implied that FIN5 might be differentially involved in diverse responses that are regulated by phyA under continuous FR light. Anthocyanin accumulation, gravitropic response of hypocotyl growth, and FR light-preconditioned blocking of greening were also impaired in the fin5-1 mutant, whereas photoperiodic floral induction was not, if at all, significantly affected. Moreover, light-regulated expression of the CHS, PORA and PsbS genes was attenuated in fin5-1 mutant plants, while the light-induced expression of CAB was normal. The mutation exhibited semi-dominance regarding control of hypocotyl growth in FR light. We suggest that FIN5 defines a novel branch in the network of phyA signaling in Arabidopsis. (author)

新加坡FinTech生态系统建设及其启示%Singapore’s FinTech Ecological System Construction and Its Enlightenment

Institute of Scientific and Technical Information of China (English)

钟鸣长

2016-01-01

Since the financial crisis, the integration of finance and technology has become a new trend in global economic development, and become a hot issue in the political, business, and academic attention. Singapore government maps out a strategy and introduces a series of policies to build FinTech ecosystem, such as financial support, establishing FinTech SUB, and implementing regulatory sandbox. Thus, Singapore will transform the existing financial system, construct the FinTech hub, and become an intelligent country of S&T and intelligent financial center. However, Internet finance in China is still at the stage of FinTech1.0 currently, which appears to be fast, slant, and disordered. So it is urgent to be transformed and upgraded. Meanwhile, we should not only be fully aware of the necessity and urgency of FinTech ecosystem development, clarify the relation between Internet financial and FinTech, but also we should learn from Singapore’s advanced experience to develop the FinTech ecosystem in all aspects, for example, setting up specialized management institutions, determining specific development goals, providing financial support, promoting “Regulatory Sandbox”, mobilizing domestic and international market resources, and exerting the role of the government, market, and enterprises.%金融危机以来，金融与科技的融合成为全球经济发展的一股新潮流和趋势，成为政、商、学界关注的热点话题。新加坡从资金支持、搭建创业加速平台、推行监管沙盒等方面推出了打造FinTech生态系统的组合拳，旨在改造现有金融体系、建设FinTech枢纽中心，立志成为世界智慧科技大国和智慧金融中心。中国互联网金融目前总体上还处于FinTech1.0阶段，呈现一种“快、偏、乱”的现象，亟需转型与升级。因此，我们不仅要充分意识到FinTech产业发展的必要性和紧迫性，厘清互联网金融与Fin

Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

African Journals Online (AJOL)

user

auditor derives a high proportion of revenue from a particular client creates economic ... identified in prior bank audit fee studies holds for Ethiopian commercial .... firms as smaller firms have fewer clients and so each client represents a larger ...... higher level of liquid assets relative to their total assets pay lower audit fees.

Pre-emergency-department care-seeking patterns are associated with the severity of presenting condition for emergency department visit and subsequent adverse events: a timeframe episode analysis.

Science.gov (United States)

Chan, Chien-Lung; Lin, Wender; Yang, Nan-Ping; Lai, K Robert; Huang, Hsin-Tsung

2015-01-01

Many patients treated in Emergency Department (ED) visits can be treated at primary or urgent care sectors, despite the fact that a number of ED visitors seek other forms of care prior to an ED visit. However, little is known regarding how the pre-ED activity episodes affect ED visits. We investigated whether care-seeking patterns involve the use of health care services of various types prior to ED visits and examined the associations of these patterns with the severity of the presenting condition for the ED visit (EDVS) and subsequent events. This retrospective observational study used administrative data on beneficiaries of the universal health care insurance program in Taiwan. The service type, treatment capacity, and relative diagnosis were used to classify pre-ED visits into 8 care types. Frequent pattern analysis was used to identify sequential care-seeking patterns and to classify 667,183 eligible pre-ED episodes into patterns. Generalized linear models were developed using generalized estimating equations to examine the associations of these patterns with EDVS and subsequent events. The results revealed 17 care-seeking patterns. The EDVS and likelihood of subsequent events significantly differed among patterns. The ED severity index of patterns differ from patterns seeking directly ED care (coefficients ranged from -0.05 to 0.13), and the odds-ratios for the likelihood of subsequent ED visits and hospitalization ranged from 1.18 to 1.86 and 1.16 to 2.84, respectively. The pre-ED care-seeking patterns differ in severity of presenting condition and subsequent events that may represent different causes of ED visit. Future health policy maker may adopt different intervention strategies for targeted population to reduce unnecessary ED visit effectively.

The performance of a new gas to gas heat exchanger with strip fin

NARCIS (Netherlands)

Wang, J.; Hirs, Gerard; Rollmann, P.

1999-01-01

A compact gas to gas heat exchanger needs large heat transfer areas on both fluid sides. This can be realised by adding secondary surfaces. The secondary surfaces are plate fin, strip fin, and louvered fin, etc. The fins extend the heat transfer surfaces and promote turbulence. This paper presents a

Performance Analysis of a Self-Propelling Flat Plate Fin with Joint Compliance

Science.gov (United States)

Reddy, N. Srinivasa; Sen, Soumen; Pal, Sumit; Shome, Sankar Nath

2017-12-01

Fish fin muscles are compliant and they regulate the stiffness to suit different swimming conditions. This article attempts to understand the significance of presence of compliance in fin muscle with help of a flexible joint flat plate fin model. Blade element method is employed to model hydrodynamics and to compute the forces of interaction during motion of the plate within fluid. The dynamic model of self-propelling fin is developed through multi-body dynamics approach considering the hydrodynamic forces as external forces acting on the fin. The derived hydrodynamic model is validated with experiments on rigid flat plate fin. The effect of the joint stiffness and flapping frequency on the propulsion speed and efficiency is investigated through simulations using the derived and validated model. The propulsion efficiency is found to be highly influenced by the joint stiffness at a given flapping frequency. The fin attained maximum propulsion efficiency when the joint stiffness is tuned to a value at which flapping frequency matches near natural frequency of the fin. At this tuned joint stiffness and flapping frequency, the resulted Strouhal numbers are observed to fall within the optimum range (0.2 to 0.4) for maximized propulsion efficiency of flying birds and swimming aquatic animals reported in literature.

Replacement of 5% of OPC by fly ash and APC residues from MSWI with electrodialytic pre-treatment

DEFF Research Database (Denmark)

Magro, Cátia; Kirkelund, Gunvor Marie; Guedes, Paula

2016-01-01

as pre-treatment prior to incorporation in mortar, aiming to stabilize and remove HM and chlorides. Eight ED experiments were performed for 7 days with a L/S ratio of 3.5. The number of compartments (2 or 3) and current density (0.1 or 1.0 mA cm-2) varied. After ED treatment the heavy metals left...... in the ash were not leached to the same extent as in the original ash. In mortar 5% of Ordinary Portland Cement was replaced by FA and APC residues (raw and ED upgraded). The studied parameters: compressive strength, HM leachability, and Cl content. The ED pre-treatment resulted in a decrease in both...

Georgia : Accounting and Auditing

OpenAIRE

World Bank

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 ...

Multi-dimensional knowledge translation: enabling health informatics capacity audits using patient journey models.

Science.gov (United States)

Catley, Christina; McGregor, Carolyn; Percival, Jennifer; Curry, Joanne; James, Andrew

2008-01-01

This paper presents a multi-dimensional approach to knowledge translation, enabling results obtained from a survey evaluating the uptake of Information Technology within Neonatal Intensive Care Units to be translated into knowledge, in the form of health informatics capacity audits. Survey data, having multiple roles, patient care scenarios, levels, and hospitals, is translated using a structured data modeling approach, into patient journey models. The data model is defined such that users can develop queries to generate patient journey models based on a pre-defined Patient Journey Model architecture (PaJMa). PaJMa models are then analyzed to build capacity audits. Capacity audits offer a sophisticated view of health informatics usage, providing not only details of what IT solutions a hospital utilizes, but also answering the questions: when, how and why, by determining when the IT solutions are integrated into the patient journey, how they support the patient information flow, and why they improve the patient journey.

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

Directory of Open Access Journals (Sweden)

Yeni Kuntari

2017-09-01

Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

Heat transfer in laminar flow for a finned double - tube

International Nuclear Information System (INIS)

Colle, S.

1977-01-01

An analitical study of the steady-state heat transfer in laminar flow in finned double-tube heat exchangers is presented. The fins are plane, straight and continous, equally spaced and are fixed over the external surface of the inner tube. A constant peripheral temperature distribution is assumed to apply over the inner tube surface and each fin, and a constant peripheral heat flux is assumed to apply over the outer tube surface, while the overall heat flux is suposed to be uniform in the longitudinal direction of the duct. The prediction of the thermal performance of the finned double-tube is made by means of the relationship between the Nusselt number, the boundary conditions and the geometric characteristcs of the duct. (author) [pt

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

Relationship between gender in the board of directors and the audit committee with the audit delay

Directory of Open Access Journals (Sweden)

Luis Antonio Lay

2017-12-01

Full Text Available The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit.

29 CFR 96.12 - Audit requirements.

Science.gov (United States)

2010-07-01

.... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...

Clinical auditing as an instrument for quality improvement in breast cancer care in the Netherlands: The national NABON Breast Cancer Audit.

Science.gov (United States)

van Bommel, Annelotte C M; Spronk, Pauline E R; Vrancken Peeters, Marie-Jeanne T F D; Jager, Agnes; Lobbes, Marc; Maduro, John H; Mureau, Marc A M; Schreuder, Kay; Smorenburg, Carolien H; Verloop, Janneke; Westenend, Pieter J; Wouters, Michel W J M; Siesling, Sabine; Tjan-Heijnen, Vivianne C G; van Dalen, Thijs

2017-03-01

In 2011, the NABON Breast Cancer Audit (NBCA) was instituted as a nation-wide audit to address quality of breast cancer care and guideline adherence in the Netherlands. The development of the NBCA and the results of 4 years of auditing are described. Clinical and pathological characteristics of patients diagnosed with invasive breast cancer or in situ carcinoma (DCIS) and information regarding diagnosis and treatment are collected in all hospitals (n = 92) in the Netherlands. Thirty-two quality indicators measuring care structure, processes and outcomes were evaluated over time and compared between hospitals. The NBCA contains data of 56,927 patients (7,649 DCIS and 49,073 invasive cancers). Patients being discussed in pre- and post-operative multidisciplinary team meetings improved (2011: 83% and 91%; 2014: 98% and 99%, respectively) over the years. Tumour margin positivity rates after breast-conserving surgery for invasive cancer requiring re-operation were consistently low (∼5%). Other indicators, for example, the use of an MRI-scan prior to surgery or immediate breast reconstruction following mastectomy showed considerable hospital variation. Results shown an overall high quality of breast cancer care in all hospitals in the Netherlands. For most quality indicators improvement was seen over time, while some indicators showed yet unexplained variation. J. Surg. Oncol. 2017;115:243-249. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

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.

Influence of an independent quarterly audit on publicly reported vancomycin-resistant enterocococi bacteremia data in Ontario, Canada.

Science.gov (United States)

Prematunge, Chatura; Policarpio, Michelle E; Johnstone, Jennie; Adomako, Kwaku; Nadolny, Emily; Lam, Freda; Li, Ye; Brown, Kevin A; Garber, Gary

2018-04-13

All Ontario hospitals are mandated to self-report vancomycin-resistant enterocococi (VRE) bacteremias to Ontario's Ministry of Health and Long-term Care for public reporting purposes. Independent quarterly audits of publicly reported VRE bacteremias between September 2013 and June 2015 were carried out by Public Health Ontario. VRE bacteremia case-reporting errors between January 2009 and August 2013 were identified by a single retrospective audit. Employing a quasiexperimental pre-post study design, the relative risk of VRE bacteremia reporting errors before and after quarterly audits were modeled using Poisson regression adjusting for hospital type, case counts reported to the Ministry of Health and Long-term Care, and autocorrelation via generalized estimating equation. Overall, 24.5% (126 out of 514) of VRE bacteremias were reported in error; 114 out of 367 (31%) VRE bacteremias reported before quarterly audits and 12 out of 147 (8.1%) reported after audits were found to be incorrect. In adjusted analysis, quarterly audits of VRE bacteremias were associated with significant reductions in reporting errors when compared with before quarterly auditing (relative risk, 0.17; 95% confidence interval, 0.05-0.63). Risk of reporting errors among community hospitals were greater than acute teaching hospitals of the region (relative risk, 4.39; 95% CI, 3.07-5.70). This study found independent quarterly audits of publicly reported VRE bacteremias to be associated with significant reductions in reporting errors. Public reporting systems should consider adopting routine data audits and hospital-targeted training to improve data accuracy. Crown Copyright © 2018. Published by Elsevier Inc. All rights reserved.

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.

Propulsion of a fin whale (Balaenoptera physalus): why the fin whale is a fast swimmer.

Science.gov (United States)

Bose, N; Lien, J

1989-07-22

Measurements of an immature fin whale (Balaenoptera physalus), which died as a result of entrapment in fishing gear near Frenchmans Cove, Newfoundland (47 degrees 9' N, 55 degrees 25' W), were made to obtain estimates of volume and surface area of the animal. Detailed measurements of the flukes, both planform and sections, were also obtained. A strip theory was developed to calculate the hydrodynamic performance of the whale's flukes as an oscillating propeller. This method is based on linear, two-dimensional, small-amplitude, unsteady hydrofoil theory with correction factors used to account for the effects of finite span and finite amplitude motion. These correction factors were developed from theoretical results of large-amplitude heaving motion and unsteady lifting-surface theory. A model that makes an estimate of the effects of viscous flow on propeller performance was superimposed on the potential-flow results. This model estimates the drag of the hydrofoil sections by assuming that the drag is similar to that of a hydrofoil section in steady flow. The performance characteristics of the flukes of the fin whale were estimated by using this method. The effects of the different correction factors, and of the frictional drag of the fluke sections, are emphasized. Frictional effects in particular were found to reduce the hydrodynamic efficiency of the flukes significantly. The results are discussed and compared with the known characteristics of fin-whale swimming.

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.

Nurturing a FinTech Ecosystem

DEFF Research Database (Denmark)

Leong, Carmen; Tan, Barney; Xiao, Xiao

2017-01-01

Financial technology, or FinTech, involves the design and delivery of financial products and services through technology. It impacts financial institutions, regulators, customers, and merchants across a wide range of industries. Pervasive digital technologies are challenging the fundamentals...... of the highly regulated financial sector, leading to the emergence of non-traditional payment systems, peer-to-peer money exchanges and increased turbulence in currency markets. This case study explores the development of a FinTech company in China that offers microloans to college students. Five lessons...... learned are presented for organizations to better manage the challenges and to leverage the opportunities amidst the disruption of financial sector. Our findings also shed light on how digital technology 1) offers the strategic capability for a firm to occupy a market niche in financial sector, 2) enables...

Dosimetric inter-institutional comparison in European radiotherapy centres: Results of IAEA supported treatment planning system audit.

Science.gov (United States)

Gershkevitsh, Eduard; Pesznyak, Csilla; Petrovic, Borislava; Grezdo, Joseph; Chelminski, Krzysztof; do Carmo Lopes, Maria; Izewska, Joanna; Van Dyk, Jacob

2014-05-01

One of the newer audit modalities operated by the International Atomic Energy Agency (IAEA) involves audits of treatment planning systems (TPS) in radiotherapy. The main focus of the audit is the dosimetry verification of the delivery of a radiation treatment plan for three-dimensional (3D) conformal radiotherapy using high energy photon beams. The audit has been carried out in eight European countries - Estonia, Hungary, Latvia, Lithuania, Serbia, Slovakia, Poland and Portugal. The corresponding results are presented. The TPS audit reviews the dosimetry, treatment planning and radiotherapy delivery processes using the 'end-to-end' approach, i.e. following the pathway similar to that of the patient, through imaging, treatment planning and dose delivery. The audit is implemented at the national level with IAEA assistance. The national counterparts conduct the TPS audit at local radiotherapy centres through on-site visits. TPS calculated doses are compared with ion chamber measurements performed in an anthropomorphic phantom for eight test cases per algorithm/beam. A set of pre-defined agreement criteria is used to analyse the performance of TPSs. TPS audit was carried out in 60 radiotherapy centres. In total, 190 data sets (combination of algorithm and beam quality) have been collected and reviewed. Dosimetry problems requiring interventions were discovered in about 10% of datasets. In addition, suboptimal beam modelling in TPSs was discovered in a number of cases. The TPS audit project using the IAEA methodology has verified the treatment planning system calculations for 3D conformal radiotherapy in a group of radiotherapy centres in Europe. It contributed to achieving better understanding of the performance of TPSs and helped to resolve issues related to imaging, dosimetry and treatment planning.

29 CFR 99.230 - Audit costs.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...

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 participant...

Optimization of geometric parameters of heat exchange pipes pin finning

Science.gov (United States)

Akulov, K. A.; Golik, V. V.; Voronin, K. S.; Zakirzakov, A. G.

2018-05-01

The work is devoted to optimization of geometric parameters of the pin finning of heat-exchanging pipes. Pin fins were considered from the point of view of mechanics of a deformed solid body as overhang beams with a uniformly distributed load. It was found out under what geometric parameters of the nib (diameter and length); the stresses in it from the influence of the washer fluid will not exceed the yield strength of the material (aluminum). Optimal values of the geometric parameters of nibs were obtained for different velocities of the medium washed by them. As a flow medium, water and air were chosen, and the cross section of the nibs was round and square. Pin finning turned out to be more than 3 times more compact than circumferential finning, so its use makes it possible to increase the number of fins per meter of the heat-exchanging pipe. And it is well-known that this is the main method for increasing the heat transfer of a convective surface, giving them an indisputable advantage.

Numerical simulation of natural convection in annuli with internal fins

International Nuclear Information System (INIS)

Ha, Man Yeong; Kim, Joo Goo

2004-01-01

The solution for the natural convection in internally finned horizontal annuli is obtained by using a numerical simulation of time-dependent and two-dimensional governing equations. The fins existing in annuli influence the flow pattern, temperature distribution and heat transfer rate. The variations of the fin configuration suppress or accelerate the free convective effects compared to those of the smooth tubes. The effects of fin configuration, number of fins and ratio of annulus gap width to the inner cylinder radius on the fluid flow and heat transfer in annuli are demonstrated by the distribution of the velocity vector, isotherms and streamlines. The governing equations are solved efficiently by using a parallel implementation. The technique is adopted for reduction of the computation cost. The parallelization is performed with the domain decomposition technique and message passing between sub-domains on the basis of the MPI library. The results from parallel computation reveal in consistency with those of the sequential program. Moreover, the speed-up ratio shows linearity with the number of processor

Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

Energy Technology Data Exchange (ETDEWEB)

Hasanbeigi, Ali; Price, Lynn

2010-10-07

Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

From joint to single audits – Audit quality differences and auditor pairing background

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joi...

Collector Efficiency in Downward-Type Internal-Recycle Solar Air Heaters with Attached Fins

Directory of Open Access Journals (Sweden)

Chii-Dong Ho

2013-10-01

Full Text Available The internal-recycle operation effect on collector efficiency in downward-type rectangular solar air heaters with attached fins is theoretically investigated. It is found that considerable collector efficiency is obtainable if the collector has attached fins and the operation is carried out with internal recycling. The recycling operation increases the fluid velocity to decrease the heat transfer resistance, compensating for the undesirable effect of decreasing the heat transfer driving force (temperature difference due to remixing. The attached fins provide an enlarged heat transfer area. The order of performance in a device of same size is: double pass with recycle and fins > double pass with recycle but without fins > single pass without recycle and fins.

Embedded SMA wire actuated biomimetic fin: a module for biomimetic underwater propulsion

International Nuclear Information System (INIS)

Wang Zhenlong; Hang Guanrong; Wang Yangwei; Li Jian; Du Wei

2008-01-01

An embedded shape memory alloy (SMA) wire actuated biomimetic fin is presented, and based on this module for biomimetic underwater propulsion, a micro robot fish (146 mm in length, 30 g in weight) and a robot squid (242 mm in length, 360 g in weight) were developed. Fish swim by undulating their body and/or fins. Squid and cuttlefish can also swim by undulating their fins. To simplify engineering modeling, the undulating swimming movement is assumed to be the integration of the movements of many flexible bending segments connected in parallel or in series. According to this idea, a biomimetic fin which can bend flexibly was developed. The musculature of a cuttlefish fin was investigated to aid the design of the biomimetic fin. SMA wires act as 'muscle fibers' to drive the biomimetic fin just like the transverse muscles of the cuttlefish fin. During the bending phase, elastic energy is stored in the elastic substrate and skin, and during the return phase, elastic energy is released to power the return movement. Theorem analysis of the bending angle was performed to estimate the bending performance of the biomimetic fin. Experiments were carried out on single-face fins with latex rubber skin and silicone skin (SF-L and SF-S) to compare the bending angle, return time, elastic energy storage and reliability. Silicone was found to be the better skin. A dual-face fin with silicone skin (DF-S) was tested in water to evaluate the actuating performance and to validate the reliability. Thermal analysis of the SMA temperature was performed to aid the control strategy. The micro robot fish and robot squid employ one and ten DF-S, respectively. Swimming experiments with different actuation frequencies were carried out. The speed and steering radius of the micro robot fish reached 112 mm s −1 and 136 mm, respectively, and the speed and rotary speed of the robot squid reached 40 mm s −1 and 22° s −1 , respectively

Fin field effect transistor directionality impacts printing of implantation shapes

Science.gov (United States)

Wang, Xiren; Granik, Yuri

2018-01-01

In modern integrated circuit (IC) fabrication processes, the photoresist receives considerable illumination energy that is reflected by underlying topography during optical lithography of implantation layers. Bottom antireflective coating (BARC) is helpful to mitigate the reflection. Often, however, BARC is not used, because its removal is technically challenging, in addition to its relatively high economic cost. Furthermore, the advanced technology nodes, such as 14/10-nm nodes, have introduced fin field effect transistor (FinFET), which makes reflection from nonuniform silicon substrates exceptionally complicated. Therefore, modeling reflection from topography becomes obligatory to accurately predict printing of implantation shapes. Typically, FinFET is always fixed in one direction in realistic designs. However, the same implantation rectangle may be oriented in either horizontal or vertical direction. Then, there are two types of relations between the critical dimension (CD) and FinFET, namely a parallel-to and a perpendicular-to relation. We examine the fin directionality impact on CD. We found that this impact may be considerable in some cases. We use our in-house rigorous optical topography simulator to reveal underlining physical reasons. One of the major causes of the CD differences is that in the parallel orientation, the solid sidewalls of the fins conduct considerable light reflections unlike for the perpendicular orientation. This finding can aid the compact modeling in optical proximity correction of implantation masks.

Protective Role of Comfrey Leave Extracts on UV-induced Zebrafish Fin Damage

OpenAIRE

Cheng, Chien-Chung; Chou, Chi-Yuan; Chang, Yao-Chin; Wang, Hsuan-Wen; Wen, Chi-Chung; Chen, Yau-Hung

2014-01-01

In zebrafish, UV exposure leads to fin malformation phenotypes including fin reduction or absence. The present study evaluated UV-protective activities of comfrey leaves extracts in a zebrafish model by recording fin morphological changes. Chemopreventive effects of comfrey leave extracts were evaluated using Kaplan-Meier analysis and Cox proportional hazards regression. The results showed that (1) the mean times of return to normal fin in the UV+comfrey (50 and 100 ppm) groups were 3.43 and ...

Computational investigation of heat transfer and pressure drop in a typical louver fin-and-tube heat exchanger for various louver angles and fin pitches

Directory of Open Access Journals (Sweden)

Okbaz Abdulkerim

2017-01-01

Full Text Available In this study 3-D numerical simulations on heat transfer and pressure drop characteristics for a typical louver fin-and- double-row tube heat exchanger were carried out. The heat transfer improvement and the corresponding pressure drop amounts were investigated depending on louver angles, fin pitch and Reynolds number, and reported in terms of Colburn j-factor and Fanning friction factor f. The heat transfer improvement and the corresponding pressure drop amounts were investigated depending on louver angles between 20° ≤Ө≤ 30°, louver pitch of Lp=3.8 mm and frontal velocities of U between 1.22 m/s - 3 m/s. In addition, flow visualization of detailed flow features results, such as velocity vectors, streamlines and temperature counters have been shown to understand heat transfer enhancement mechanism. The present results indicated that louver angle and fin pitch noticeably affected the thermal and hydraulic performance of heat exchanger. It has been seen that increasing louver angle, increases thermal performance while decreasing hydraulic performance associated to pressure drop for fin pitches of 3.2 mm and 2.5 mm. Fin pitch determines the flow behaviour that for fin pitch of 2 mm, increasing louver angle decreased heat transfer and pressure drop. Velocity vectors and streamlines give considerable information about the flow whether it is duct directed or louver directed. For all conditions the flow is louver directed.

Characteristics and formation mechanism for stainless steel fiber with periodic micro-fins

Science.gov (United States)

Tang, Tao; Wan, Zhenping; Lu, Longsheng; Tang, Yong

2016-05-01

Metal fibers have been widely used in many industrial applications due to their unique advantages. In certain applications, such as catalyst supports or orthopedic implants, a rough surface or tiny outshoots on the surface of metal fibers to increase surface area are needed. However, it has not been concerned about the surface morphologies of metal fiber in the current research of metal fiber manufacturing. In this paper, a special multi-tooth tool composed of a row of triangular tiny teeth is designed. The entire cutting layer of multi-tooth tool bifurcates into several thin cutting layers due to tiny teeth involved in cutting. As a result, several stainless steel fibers with periodic micro-fins are produced simultaneously. Morphology of periodic micro-fins is found to be diverse and can be classified into three categories: unilateral plane, unilateral tapering and bilateral. There are two forming mechanisms for the micro-fins. One is that periodic burrs remained on the free side of cutting layer of a tiny tooth create micro-fins of stainless steel fiber produced by the next neighboring tiny tooth; the other is that the connections between two fibers stuck together come to be micro-fins if the two fibers are finally detached. Influence of cutting conditions on formation of micro-fins is investigated. Experimental results show that cutting depth has no significant effect on micro-fin formation, high cutting speed is conducive to micro-fin formation, and feed should be between 0.12 mm/r and 0.2 mm/r to reliably obtain stainless steel fiber with micro-fins. This research presents a new pattern of stainless steel fiber characterized by periodic micro-fins formed on the edge of fiber and its manufacturing method.

印度尼西亚FinTech生态圈的发展及机遇%Development and Opportunities of FinTech Ecosystem in Indonesia

Institute of Scientific and Technical Information of China (English)

熊琦

2018-01-01

印尼FinTech是新兴行业,自2014年以来呈现井喷式增长,其生态圈竞争优势主要体现在需求方面:潜在市场巨大,资本投入增长迅猛,但人才优势尚显不足,政策上积极学习国际经验,已推出"监管沙盒"和针对P2P的严格管控法规,从长远看能促进FinTech包容性发展;印尼银行渗透率低,银行分支机构少,物理基础设施建设不足,且印尼人的FinTech意识较弱,中国FinTech企业在印尼的个人消贷和中小企业融资领域将大有作为;可加大对印尼的资金支持以帮助当地建设,更好地进行合作发展FinTech行业,实现共赢.

A survey of community child health audit.

Science.gov (United States)

Spencer, N J; Penlington, E

1993-03-01

Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.

Decreasing delays in urgent and expedited surgery in a university teaching hospital through audit and communication between peri-operative and surgical directorates.

Science.gov (United States)

Cosgrove, J F; Gaughan, M; Snowden, C P; Lees, T

2008-06-01

National Confidential Enquiry into Patient Outcome and Death guidelines for urgent surgery recommend a fully staffed emergency operating theatre and restriction of 'after-midnight' operating to immediate life-, limb- or organ-threatening conditions. Audit performed in our institution demonstrated significant decreases in waiting times for urgent surgery and an increased seniority of medical care associated with overnight pre-operative assessment of patients by anaesthetic trainees. Nevertheless, urgent cases continued to be delayed unnecessarily. A classification of delays was developed from existing guidelines and their incidence was audited. The results were disseminated to involved directorates. A repeat of the audit demonstrated a significant decrease in delays (p = 0.001), a significant increase in the availability of surgeons (p = 0.001) and a significant decrease in the median waiting time for urgent surgery compared to the first audit cycle and a previous standard (p auditing delays and disseminating the results of the audit significantly decreases delays and median waiting times for urgent surgery because of improved surgical availability.

A Novel Implementation of a Flexible Robotic Fin Actuated by Shape Memory Alloy

Institute of Scientific and Technical Information of China (English)

Qin Yan; Lei Wang; Bo Liu; Jie Yang; Shiwu Zhang

2012-01-01

In this paper,study of a novel flexible robotic-fin actuated by Shape Memory Alloy (SMA) is presented.The developed robotic fin is capable of implementing various 3-Dimensional (3D) motions,which plays an important role in robot propulsion and maneuverability.Firstly,the morphological and mechanics parameters of a real pectoral fin from a carp are investigated.Secondly,a detailed design of the flexible pectoral fin driven by SMA is presented according to the previous morphological and mechanics analyses.Thirdly,a simplified theoretical model on the SMA fin plate is derived.The thermodynamics of the SMA plate and the relationship between curvature and phase transformation are analyzed.Finally,several simulations and model experiments are conducted according to the previous analyses.The results of the experiments are useful for the control of the robotic fin.The experimental results reveal that the SMA actuated fin ray has a good actuating performance.

Communication of Audit Risk to Students.

Science.gov (United States)

Alderman, C. Wayne; Thompson, James H.

1986-01-01

This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)

THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL

Directory of Open Access Journals (Sweden)

Zinaida P. Arharova

2013-01-01

Full Text Available The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.

Auditing wildlife

Directory of Open Access Journals (Sweden)

B.K. Reilly

2003-12-01

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

The FLUFF code for calculating finned surface heat transfer -description and user's guide

International Nuclear Information System (INIS)

Fry, C.J.

1985-08-01

FLUFF is a computer code for calculating heat transfer from finned surfaces by convection and radiation. It can also represent heat transfer by radiation to a partially emitting and absorbing medium within the fin cavity. The FLUFF code is useful not only for studying the behaviour of finned surfaces but also for deriving heat fluxes which can be applied as boundary conditions to other heat transfer codes. In this way models of bodies with finned surfaces may be greatly simplified since the fins need not be explicitly represented. (author)

Internal Audit Charter, Mar2018

International Development Research Centre (IDRC) Digital Library (Canada)

Jessica Perkins

2018-03-02

Mar 2, 2018 ... authorizes the Finance and Audit Committee to oversee IDRC's Internal ... reassignment, or dismissal of the Chief Audit Executive. ... Audit Executive's duties as the Senior Officer for disclosure pursuant to the Public Servants.

Age estimation of burbot using pectoral fin rays, brachiostegal rays, and otoliths

Science.gov (United States)

Klein, Zachary B.; Terrazas, Marc M.; Quist, Michael C.

2014-01-01

Throughout much of its native distribution, burbot (Lota lota) is a species of conservation concern. Understanding dynamic rate functions is critical for the effective management of sensitive burbot populations, which necessitates accurate and precise age estimates. Managing sensitive burbot populations requires an accurate and precise non-lethal alternative. In an effort to identify a non-lethal ageing structure, we compared the precision of age estimates obtained from otoliths, pectoral fin rays, dorsal fin rays and branchiostegal rays from 208 burbot collected from the Green River drainage, Wyoming. Additionally, we compared the accuracy of age estimates from pectoral fin rays, dorsal fin rays and branchiostegal rays to those of otoliths. Dorsal fin rays were immediately deemed a poor ageing structure and removed from further analysis. Age-bias plots of consensus ages derived from branchiostegal rays and pectoral fin rays were appreciably different from those obtained from otoliths. Exact agreement between readers and reader confidence was highest for otoliths and lowest for branchiostegal rays. Age-bias plots indicated that age estimates obtained from branchiostegal rays and pectoral fin rays were substantially different from age estimates obtained from otoliths. Our results indicate that otoliths provide the most precise age estimates for burbot.

An audit of pressure sores caused by intermittent compression devices used to prevent venous thromboembolism.

Science.gov (United States)

Skillman, Joanna; Thomas, Sunil

2011-12-01

When intermittent compression devices (ICDs) are used to prevent venous thromboembolism (VTE) they can cause pressure sores in a selected group of women, undergoing long operations. A prospective audit pre and post intervention showed a reduced risk with an alternative device, without increasing the risk of VTE.

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Directory of Open Access Journals (Sweden)

Jagdish PATHAK

2010-01-01

Full Text Available A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

Evaluation of integrally finned cladding for LMFBR fuel pins

International Nuclear Information System (INIS)

Cantley, D.A.; Sutherland, W.H.

1975-01-01

An integral fin design effectively reduces the coolant temperature gradients within an LMFBR subassembly by redistributing coolant flow so as to reduce the maximum cladding temperature and increase the duct wall temperature. The reduced cladding temperatures are offset by strain concentrations resulting from the fin geometry, so there is little net effect on predicted fuel pin performance. The increased duct wall temperatures, however, significantly reduce the duct design lifetime so that the final conclusion is that the integral fin design is inferior to the standard wire wrap design. This result, however, is dependent upon the material correlations used. Advanced alloys with improved irradiation properties could alter this conclusion

Pre-emergency-department care-seeking patterns are associated with the severity of presenting condition for emergency department visit and subsequent adverse events: a timeframe episode analysis.

Directory of Open Access Journals (Sweden)

Chien-Lung Chan

Full Text Available Many patients treated in Emergency Department (ED visits can be treated at primary or urgent care sectors, despite the fact that a number of ED visitors seek other forms of care prior to an ED visit. However, little is known regarding how the pre-ED activity episodes affect ED visits.We investigated whether care-seeking patterns involve the use of health care services of various types prior to ED visits and examined the associations of these patterns with the severity of the presenting condition for the ED visit (EDVS and subsequent events.This retrospective observational study used administrative data on beneficiaries of the universal health care insurance program in Taiwan. The service type, treatment capacity, and relative diagnosis were used to classify pre-ED visits into 8 care types. Frequent pattern analysis was used to identify sequential care-seeking patterns and to classify 667,183 eligible pre-ED episodes into patterns. Generalized linear models were developed using generalized estimating equations to examine the associations of these patterns with EDVS and subsequent events.The results revealed 17 care-seeking patterns. The EDVS and likelihood of subsequent events significantly differed among patterns. The ED severity index of patterns differ from patterns seeking directly ED care (coefficients ranged from -0.05 to 0.13, and the odds-ratios for the likelihood of subsequent ED visits and hospitalization ranged from 1.18 to 1.86 and 1.16 to 2.84, respectively.The pre-ED care-seeking patterns differ in severity of presenting condition and subsequent events that may represent different causes of ED visit. Future health policy maker may adopt different intervention strategies for targeted population to reduce unnecessary ED visit effectively.

Experimental study of flow friction characteristics of integral pin-fin tubes

International Nuclear Information System (INIS)

Ding Ming; Yan Changqi; Sun Licheng

2007-01-01

Friction characteristics of integral pin-fin tubes, through which lubricating-oil flowed vertically, were studied experimentally. Effects of the pitch, the height of fins and the machining direction on friction coefficient were analyzed. The experimental results showed that the friction coefficient of the integral pin-fro tube was obviously lager than that of smooth tube. Compared with other influential factors, the effect of the height of fins was dominant. Because the three-dimensional pin fin could disturb and destroy the boundary layer, when the Reynolds Number reached 200-300, the friction coefficient curve began to bend, that was, a turning point was appeared in the friction coefficient curve. (authors)

Comprehensive study of flow and heat transfer at the surface of circular cooling fin

Science.gov (United States)

Mityakov, V. Yu; Grekov, M. A.; Gusakov, A. A.; Sapozhnikov, S. Z.; Seroshtanov, V. V.; Bashkatov, A. V.; Dymkin, A. N.; Pavlov, A. V.; Milto, O. A.; Kalmykov, K. S.

2017-11-01

For the first time is proposed to combine heat flux measurements with thermal imaging and PIV (particle image velocimetry) for a comprehensive study of flow and heat transfer at the surface of the circular cooling fin. The investigated hollow fin is heated from within with saturated water steam; meanwhile the isothermal external surface simulates one of the perfect fin. Flow and heat transfer at the surface of the solid fin of the same size and shape, made of titanium alloy is investigated in the same regimes. Gradient Heat Flux Sensors (GHFS) were installed at different places of the fin surface. Velocity field around a cylinder, temperature field at the surface of the fin and heat flux for each rated time were obtained. Comprehensive method including heat flux measurement, PIV and thermal imaging allow to study flow and heat transfer at the surface of the fin in real time regime. The possibility to study flow and heat transfer for non-isothermal fins is shown; it is allow to improve traditional calculation of the cooling fins.

25 CFR 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?

Science.gov (United States)

2010-04-01

... considered for auditing ISEP administration? 39.410 Section 39.410 Indians BUREAU OF INDIAN AFFAIRS... qualifications must an audit firm meet to be considered for auditing ISEP administration? To be considered for auditing ISEP administration under this subpart, an independent audit firm must: (a) Be a licensed...

An IPMC-enabled bio-inspired bending/twisting fin for underwater applications

Science.gov (United States)

Palmre, Viljar; Hubbard, Joel J.; Fleming, Maxwell; Pugal, David; Kim, Sungjun; Kim, Kwang J.; Leang, Kam K.

2013-01-01

This paper discusses the design, fabrication, and characterization of an ionic polymer-metal composite (IPMC) actuator-based bio-inspired active fin capable of bending and twisting motion. It is pointed out that IPMC strip actuators are used in the simple cantilever configuration to create simple bending (flapping-like) motion for propulsion in underwater autonomous systems. However, the resulting motion is a simple 1D bending and performance is rather limited. To enable more complex deformation, such as the flapping (pitch and heaving) motion of real pectoral and caudal fish fins, a new approach which involves molding or integrating IPMC actuators into a soft boot material to create an active control surface (called a ‘fin’) is presented. The fin can be used to realize complex deformation depending on the orientation and placement of the actuators. In contrast to previously created IPMCs with patterned electrodes for the same purpose, the proposed design avoids (1) the more expensive process of electroless plating platinum all throughout the surface of the actuator and (2) the need for specially patterning the electrodes. Therefore, standard shaped IPMC actuators such as those with rectangular dimensions with varying thicknesses can be used. One unique advantage of the proposed structural design is that custom shaped fins and control surfaces can be easily created without special materials processing. The molding process is cost effective and does not require functionalizing or ‘activating’ the boot material similar to creating IPMCs. For a prototype fin (90 mm wide × 60 mm long × 1.5 mm thick), the measured maximum tip displacement was approximately 44 mm and the twist angle of the fin exceeded 10°. Lift and drag measurements in water where the prototype fin with an airfoil profile was dragged through water at a velocity of 21 cm s-1 showed that the lift and drag forces can be affected by controlling the IPMCs embedded into the fin structure. These

New EdF's three challenges

International Nuclear Information System (INIS)

Lepetit, V.

2005-01-01

The opening of 15% of Electricite de France (EdF) capital to the private sector will allow the first world electric utility to raise 7 billions of euros of cash flow. EdF will have also to face the new European situation: a strained market, several consolidations to come and many competitors to deal with. EdF has to re-launch its production tool and to reinforce its interconnection capacities if it wants to stay the number one of power exports in Europe. The integration of Edison company (Italy) by EdF gives access to new gas capacities but other resources have to be found if EdF wants to enlarge its gas offer. A new concentration era is foreseen in Europe and EdF will have to seize the economic growth opportunities in particular in Europe and China. (J.S.)

How is feedback from national clinical audits used? Views from English National Health Service trust audit leads.

Science.gov (United States)

Taylor, Angelina; Neuburger, Jenny; Walker, Kate; Cromwell, David; Groene, Oliver

2016-04-01

To explore how the output of national clinical audits in England is used by professionals and whether and how their impact could be enhanced. A mixed-methods study with the primary recipients of four national clinical audits of cancer care of 607 local audit leads, 274 (45%) completed a questionnaire and 32 participated in an interview. Our questions focused on how the audits were used and whether barriers existed to using the audits for local service improvement. We described variation in questionnaire responses between the audits using chi-squared tests. Results are reported as percentages with their 95% confidence intervals. Qualitative data were analysed using Framework analysis. More than 90% of survey respondents believed that the audit findings were relevant to their clinical work, and interviewees described how they used the audits for a range of purposes. Forty-two percent of survey respondents said they had changed their clinical practice, and 56% had implemented service improvements in response to the audits. The degree of change differed between the four audits, evident in both the questionnaire and the interview data. In the interviews, two recurring barriers emerged: (1) the importance of data quality, which, in turn, influenced the perceived relevance and validity of the audit data and therefore the ability to make changes based on it and (2) the need for clear presentation of benchmarked local performance data. The perceived authority and credibility of the professional bodies supporting the audits was a key factor underpinning the use of the audit findings. National cancer audit and feedback is used to improve services, but their impact could be enhanced by improving the data quality and relevance of feedback. © The Author(s) 2016.

EdF let Germans manage Stredoslovenska Energetika

International Nuclear Information System (INIS)

Janoska, J.

2003-01-01

information in this regard. Some information may be published after the Meeting of the Supervisory Board of the company to be held on November 19. Spokeswoman of privatisation agency Fund of National Property (FNM), Tatjana Lesajova admits that there are no contractual arrangements that could prevent the investor from selling the shares. But according to the provisions of the shareholder agreement this sale has to be approved by a general meeting of shareholders and the second shareholder i.e. Slovak Ministry of Economy. None of the investors that privatised any of the power distribution companies can sell its stake before it fulfilled its privatisation commitments. EdF did so last week. It transferred 90 percent of the privatisation price to the account of FNM last year. The remaining part should have been paid to FNM by the end of last year at the latest. But the audit that should have assessed the final price was delayed. The final price exceeded the expected ten percent of the purchase price. 18 million Euro (760 million Sk) is about 90 million Sk (2.18 million Euro) more then the state expected. And so EdF paid 160.5 million Euro. (Author)

Audits as a Vaccine or Just Aspirin?

Directory of Open Access Journals (Sweden)

Jagrič Timotej

2017-12-01

Full Text Available This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

Performance audit procedures for opacity monitors

International Nuclear Information System (INIS)

Plaisance, S.J.; Peeler, J.W.

1987-04-01

This manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical considerations and common problems encountered in conducting audits are delineated, and recommendations are included to optimize the successful completion of performance audits. Performance audit procedures and field-data forms were developed for six common opacity CEMS: (1) Lear Siegler, Inc. Model RM-41; (2) Lear Siegler, Inc. Model RM-4; (3) Dynatron Model 1100; (4) Thermo Electron, Inc. Model 400; (5) Thermo Electron, Inc. Model 1000A; and (6) Enviroplan Model D-R280 AV. Generic audit procedures are included for use in evaluating opacity CEMS with multiple transmissometers and combiner devices. In addition, several approaches for evaluating the zero-alignment or clear-path zero response are described. The zero-alignment procedures are included since the factor is fundamental to the accuracy of opacity monitoring data, even though the zero-alignment checks cannot usually be conducted during a performance audit

Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien

Directory of Open Access Journals (Sweden)

Siti Elda Hiererra

2014-12-01

Full Text Available Information Technology (IT continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach as well as theoretical and raw concept of Continuous Auditing (Teorical Approach. Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company.

Archaeology audit program final report

Energy Technology Data Exchange (ETDEWEB)

NONE

2009-04-15

In order to review oil and gas companies' archaeological management systems, the British Columbia Oil and Gas Commission (OGC) introduced its archaeology audit program (AAP) in April 2008. As part of this audit, twenty six oil and gas companies were selected for an office documentation review and a corresponding field audit. This document presented and described these audit results. The purpose of the final audit report was to provide information to assist oil and gas companies to improve their management systems by increasing the emphasis of the preservation of cultural resources. This report presented an overview of the AAP scope and methodology and provided examples from the audit of both good management practices encountered and practices in which opportunities for improvement to archaeological management systems could be implemented. Recommendations to address improvement opportunities were also discussed. It was concluded that the oil and gas companies subject to the audit were found to have met or exceeded OGC expectations for maintaining archaeological management systems. 2 tabs., 7 figs.

Fish's Muscles Distortion and Pectoral Fins Propulsion of Lift-Based Mode

Science.gov (United States)

Yang, S. B.; Han, X. Y.; Qiu, J.

As a sort of MPF(median and/or paired fin propulsion), pectoral fins propulsion makes fish easier to maneuver than other propulsion, according to the well-established classification scheme proposed by Webb in 1984. Pectoral fins propulsion is classified into oscillatory propulsion, undulatory propulsion and compound propulsion. Pectoral fins oscillatory propulsion, is further ascribable to two modes: drag-based mode and lift-based mode. And fish exhibits strong cruise ability by using lift-based mode. Therefore to robot fish design using pectoral fins lift-based mode will bring a new revolution to resources exploration in blue sea. On the basis of the wave plate theory, a kinematic model of fish’s pectoral fins lift-based mode is established associated with the behaviors of cownose ray (Rhinoptera bonasus) in the present work. In view of the power of fish’s locomotion from muscle distortion, it would be helpful benefit to reveal the mechanism of fish’s locomotion variation dependent on muscles distortion. So this study puts forward the pattern of muscles distortion of pectoral fins according to the character of skeletons and muscles of cownose ray in morphology and simulates the kinematics of lift-based mode using nonlinear analysis software. In the symmetrical fluid field, the model is simulated left-right symmetrically or asymmetrically. The results qualitatively show how muscles distortion determines the performance of fish locomotion. Finally the efficient muscles distortion associated with the preliminary dynamics is induced.

Nurses' participation in audit: a regional study.

Science.gov (United States)

Cheater, F M; Keane, M

1998-03-01

To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. Qualitative. Focus groups and interviews. Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. In total 99 audit leads/support staff in the region participated representing 89% of the primary health care audit groups, 80% of acute hospitals, 73% of community health services, and 59% of purchasers. Many audit groups remain medically dominated despite recent changes to their structure and organisation. The quality of interprofessional relations, the leadership style of the audit chair, and nurses' level of seniority, audit knowledge, and experience influenced whether groups reflected a multidisciplinary, rather than a doctor centred approach. Nurses were perceived to be enthusiastic supporters of audit, although their active participation in the process was considered substantially less than for doctors in acute and community health services. Practice nurses were increasingly being seen as the local audit enthusiasts in primary health care. Reported obstacles to nurses' participation in audit included hierarchical nurse and doctor relationships, lack of commitment from senior doctors and managers, poor organisational links between departments of quality and audit, work load pressures and lack of protected time, availability of practical support, and lack of knowledge and skills. Progress towards multidisciplinary audit was highly variable. The undisciplinary approach to audit was still common, particularly in acute services. Multidisciplinary audit was more successfully established in areas already predisposed towards teamworking or where nurses had high involvement in decision making. Audit support staff were viewed as having a key role in helping teams to adopt a

Audit in small and medium business

OpenAIRE

Marešová, Edita

2009-01-01

The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.

Performance investigation of an innovative offset strip fin arrays in compact heat exchangers

International Nuclear Information System (INIS)

Peng, Hao; Ling, Xiang; Li, Juan

2014-01-01

Highlights: • The effect of fin pitch, length and bending distance on thermal performance were presented. • The corresponding Re C values at the j and f slope changes are in the range of 2000–2100. • The numerical results showed a good agreement with the experimental data. • Local high Nu values near the channel inlet, decreasing through the flow directions. - Abstract: Experimental and numerical studies on the flow and heat transfer characteristics for an innovative offset strip fins compact heat exchangers were performed. First, five fin schemes were investigated with various air flow velocities and a constant inlet steam pressure by experiments. The Reynolds number ranged from 500 to 5000 at the air side. The experimental results indicated that the fin pitch (P f ), fin length (L f ) and fin bending distance (C f ) have a significant influence on thermal performance of fins. The Colburn factor j, friction factor f and ‘point of transition’ were calculated from the experimental data. Then, the thermal–hydraulic performances of the novel offset strip fins were analyzed numerically. The simulation results obtained are in agreement with experimental data. Based on these simulations, the maximum values for local Nu number are at the channel inlet which is due to the thermal entrance effect. The longitudinal vortexes near the fin region will increase velocity gradient and reduce the thickness of boundary layer to improve heat transfer. The main conclusion draws from this work will be helpful for future development and design of a high-efficiency heat exchangers involving offset strip fin structures

Environmental audits: A lawyer's perspective

International Nuclear Information System (INIS)

Walls, S.K.

1992-01-01

This paper reviews the advantages and disadvantages of using environmental compliance audits to help detect potential environmental violations and/or potential problems. The paper focuses on the legal issues inherent in this type of audit. The primary purpose of conducting such an audit is to determine the suitability of a facility or a site prior to a transaction or to determine a company's own compliance before a regulatory agency identifies it. The paper discusses how to set up a compliance audit and then reviews how various government agencies view voluntary environmental audits. These voluntary actions are perceived by most agencies as commendable and result in significant decreases in penalties and assessments

The use of safety audits

International Nuclear Information System (INIS)

Waldram, I.M.

1991-01-01

It is now widely recognized that implementation of an effective safety policy must include arrangements for auditing and feedback to the policy maker. In the E and P industry safety audits should cover the whole range of activities, from exploration to production, and including the specialist contractors widely employed. Audit schemes can be developed internally, or purchased as a package. In this paper, the development of a comprehensive audit policy is described, and a range of audit techniques are reviewed. The use of these techniques is described with special reference to drilling, diving and offshore construction in the UK sector of the North Sea

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

OpenAIRE

Victoria FIRESCU

2014-01-01

The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...

Thermoelectric generator with hinged assembly for fins

International Nuclear Information System (INIS)

Purdy, D.L.; Shapiro, Z.M.; Hursen, T.F.; Maurer, G.W.

1976-01-01

A cylindrical casing has a central shielded capsule of radioisotope fuel. A plurality of thermonuclear modules are axially arranged with their hot junctions resiliently pressed toward the shield and with their cold junctions adjacent a transition member having fins radiating heat to the environment. For each module, the assembly of transition member and fins is hinged to the casing for swinging to permit access to and removal of such module. A ceramic plate having gold layers on opposite faces prevents diffusion bonding of the hot junction to the shield

Heat transfer enhancement of phase change materials by fins under simultaneous charging and discharging

International Nuclear Information System (INIS)

Joybari, Mahmood Mastani; Haghighat, Fariborz; Seddegh, Saeid; Al-Abidi, Abduljalil A.

2017-01-01

Highlights: • CFD simulation of a finned triplex tube heat exchanger with PCM under simultaneous charging and discharging. • Developed fin configurations for SCD, compatible with natural convection. • More fins enhanced the heat transfer as long as natural convection was not suppressed. • Longer fins enhanced the heat transfer as long as natural convection was not suppressed. • The effect of fin thickness was negligible, similar to non-SCD conditions. - Abstract: Due to the inherent intermittency of renewable energy sources such as solar, latent heat thermal energy storage in phase change materials (PCMs) has received considerable attention. Among several techniques to enhance PCMs’ thermal conductivity, the majority of studies have focused on fin integration due to its simplicity, ease of manufacturing, and low cost. In this study, utilization of extended surfaces (by longitudinal fins) was investigated by development of a numerical model to study the performance of a triplex tube heat exchanger (TTHX) equipped with a PCM under simultaneous charging and discharging (SCD). Governing equations were developed and numerically solved using ANSYS Fluent v16.2. Three conventional fin geometries and six developed fin configurations were compared based on the temperature, liquid fraction, and natural convection behavior under both SCD and non-SCD conditions. The intensity of natural convection was investigated for different fins for the inside heating/outside cooling scenario based on the solid–liquid interface evolution over time. The results indicated that since the buoyancy forces induce upward melted PCM motion, the inner hot tube requires fins on its lower half, while the outer cold one should be extended from its upper half. It was concluded that the case with 3 hot tube fins and 1 cold tube fin is most compatible with natural convection and provides the best performance under SCD conditions.

Auditor human capital and audit firm survival - The Dutch audit industry in 1930-1992

NARCIS (Netherlands)

Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.

2004-01-01

This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a new audit firm and

The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

OpenAIRE

Yati Nurhajati

2015-01-01

In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud soluti...

Resolution of ray-finned fish phylogeny and timing of diversification.

Science.gov (United States)

Near, Thomas J; Eytan, Ron I; Dornburg, Alex; Kuhn, Kristen L; Moore, Jon A; Davis, Matthew P; Wainwright, Peter C; Friedman, Matt; Smith, W Leo

2012-08-21

Ray-finned fishes make up half of all living vertebrate species. Nearly all ray-finned fishes are teleosts, which include most commercially important fish species, several model organisms for genomics and developmental biology, and the dominant component of marine and freshwater vertebrate faunas. Despite the economic and scientific importance of ray-finned fishes, the lack of a single comprehensive phylogeny with corresponding divergence-time estimates has limited our understanding of the evolution and diversification of this radiation. Our analyses, which use multiple nuclear gene sequences in conjunction with 36 fossil age constraints, result in a well-supported phylogeny of all major ray-finned fish lineages and molecular age estimates that are generally consistent with the fossil record. This phylogeny informs three long-standing problems: specifically identifying elopomorphs (eels and tarpons) as the sister lineage of all other teleosts, providing a unique hypothesis on the radiation of early euteleosts, and offering a promising strategy for resolution of the "bush at the top of the tree" that includes percomorphs and other spiny-finned teleosts. Contrasting our divergence time estimates with studies using a single nuclear gene or whole mitochondrial genomes, we find that the former underestimates ages of the oldest ray-finned fish divergences, but the latter dramatically overestimates ages for derived teleost lineages. Our time-calibrated phylogeny reveals that much of the diversification leading to extant groups of teleosts occurred between the late Mesozoic and early Cenozoic, identifying this period as the "Second Age of Fishes."

Combined natural convection heat and mass transfer from vertical fin arrays

International Nuclear Information System (INIS)

Giri, A.; Narasimham, G.S.V.L.; Krishna Murthy, M.V.

2003-01-01

Natural convection transport processes play an important role in many applications like ice-storage air-conditioning. A mathematical formulation of natural convection heat and mass transfer over a shrouded vertical fin array is developed. The base plate is maintained at a temperature below the dew point of the surrounding moist air. Hence there occurs condensation of moisture on the base plate, while the fins may be partially or fully wet. A numerical study is performed by varying the parameters of the problem. The local and average Nusselt numbers decrease in streamwise direction and tend to approach fully developed values for sufficiently large values of the fin length. The results show that beyond a certain streamwise distance, further fin length does not improve the sensible and latent heat transfer performance, and that if dry fin analysis is used under moisture condensation conditions, the overall heat transfer will be underestimated by about 50% even at low buoyancy ratios

Optimization of convective-radiative fins by using differential quadrature element method

International Nuclear Information System (INIS)

Malekzadeh, P.; Rahideh, H.; Karami, G.

2006-01-01

A first endeavor to exploit the differential quadrature element method (DQEM) as a simple, accurate and computationally efficient numerical tool for the shape optimization of convective-radiating extended surfaces or fins is made. The formulations are general so that the spatial and spatial-temperature dependent geometrical and thermal parameters can easily be implemented. The thermal conductivity of the fin is assumed to vary as a linear function of the temperature. The effects of a convective-radiative condition at the fin tip and effective convective condition at the fin base are considered. The optimization of fins with uniform and step cross-sections is investigated. The accuracy of the method is demonstrated by comparing its results with those generated by Adomian's decomposition technique, Taylor transformation technique and finite difference method. It is shown that, using few grid points, highly accurate results are obtained. Less computational effort of the method with respect to the finite difference method is shown

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

Directory of Open Access Journals (Sweden)

Victoria FIRESCU

2014-12-01

Full Text Available The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit evidence, manners of assessment. Within this basically predominant research, I used several research methods and techniques such as: the critical analysis of the bibliographic sources concerning the performance audit, the documentation related to the international audit standards, comparative studies.

Preliminary regulatory audit calculation for Shinkori Units 3 and 4 LBLOCA

Energy Technology Data Exchange (ETDEWEB)

Woo, S. W.; Kim, B. S.; Kim, J. K. (and others)

2006-12-15

The objective of this study is to perform a preliminary evaluation for Shinkori Units 3 and 4 LBLOCA by applying KINS Realistic Evaluation Methodology (REM). The following results were obtained: (1) From the evaluation for Shinkori Units 3 and 4 LBLOCA, the peak cladding temperature was evaluated to meet the regulatory requirement and the feasibility of the KINS-REM was identified. (2) The input decks that were developed in the previous studies, were reviewed and the evaluation model of the fluidic device was developed and applied for the audit calculation. (3) The treating method for the uncertainty of the gap conductance was developed and applied for the audit calculation. (4) The pre- and post-processing programs were developed for this study. (5) For the more detailed assessments, the information for the gap conductance, etc. should be improved and the effects of coolant bypass during blowdown, steam binding and so on were not sufficiently evaluated. KINS-REM should be advanced to evaluate these effects properly. The KINS methodology that was used in this study, can be further applied for independent regulatory audit calculations related to the licensing application on LOCA best estimate calculation.

Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review

National Research Council Canada - National Science Library

2004-01-01

Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...

Numerical simulation of a plate-fin heat exchanger with offset fins using porous media approach

Science.gov (United States)

Juan, Du; Hai-Tao, Zhao

2018-03-01

In this paper, the study was focused on a double flow plate-fin heat exchanger (PFHE) whose heat transfer element was offset staggered fin. Numerical simulations have been carried out to investigate the thermodynamic characteristics of a full-size PFHE via the porous media approach. Based on the numerical model, the effects of the dynamic viscosity and the locations of the inlet and outlet tubes on flow distribution and pressure drop of the PFHE were studied. The results showed that flow distribution of the PFHE was improved by increasing the dynamic viscosity. Therefore, the relationship between flow distribution and pressure drop was analyzed under various inlet velocity, and a correlation among flow distribution, pressure drop, and Reynolds number was derived. Finally, the middle-based strategy was proposed and numerically verified to improve flow distribution of the PFHE.

Numerical Modeling of Transient Heat Transfer in Longitudinal Fin

Directory of Open Access Journals (Sweden)

Farshad Panahizadeh

2017-11-01

Full Text Available The main objective of the present numerical study is to investigate the transient heat transfer in one kind of all-purpose longitudinal fin with the triangular profile. The lateral surface of the concerned fin and the tip of it are subjected to general situations included heat flux at the base and insulation on the tip. For this study developed a one dimensional in house code written by Fortran 90 programming language by using finite difference method with an implicit scheme in unsteady state condition. Generally, the result of this study in time variation state after 700 seconds is steady. The results also show the fin efficiency by increasing the time of study decreases due to a reduction in the total heat transfer which is happened in the fin. The grid independence study shows that for the number of nodes greater than 20 the result will not be changed and same as before. Finally, the result of Fortran code verified by commercial CFD code which relies on finite difference method and it was shown have a consistent agreement

Audit culture revisited

DEFF Research Database (Denmark)

Shore, Cris; Wright, Susan

2015-01-01

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...... 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...

24 CFR 511.74 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 511.74 Section 511.74... CLEARANCE AND URBAN RENEWAL RENTAL REHABILITATON GRANT PROGRAM Grant Administration § 511.74 Audit. The... audits in accordance with 24 CFR part 44. ...

Software Engineering Reviews and Audits

CERN Document Server

Summers, Boyd L

2011-01-01

Accurate software engineering reviews and audits have become essential to the success of software companies and military and aerospace programs. These reviews and audits define the framework and specific requirements for verifying software development efforts. Authored by an industry professional with three decades of experience, Software Engineering Reviews and Audits offers authoritative guidance for conducting and performing software first article inspections, and functional and physical configuration software audits. It prepares readers to answer common questions for conducting and perform

Effect of storage media and time on fin explants culture in the ...

African Journals Online (AJOL)

The effect of storage media and time was investigated on fin explants culture in the goldfish (Carassius auratus). Fin explants under sterile conditions were able to produce cells at different storage media and time. On the outgrowth of cells, fin explants stored for seven days before culturing showed significantly higher growth ...

The continuous improvement of the Internal Audits Process assurance the effective compliance of ISO 17025:2005 requirements

Directory of Open Access Journals (Sweden)

Carina Di Candia

2011-04-01

Full Text Available Continuous Improvement Process started in LATU in 1996. The Impact was so important that covered all the organization. Nowadays LATU has almost all its processes certificated and most than 200 tests accredited. The Internal Audits process began in 1996 with an annual planning for all the laboratory's areas. For the UKAS accreditation in 1998, LATU improves the internal audits planning auditing not only the system but also the tests. In 1999 LATU was certified by SQS and accredited the calibrations by DKD. Since 2004 internal audits was managed as a process; in order to that was defined objectives, indicators, achievements and the necessary resources of the internal audit programme and process. The internal audit programme has a pre defined tri annual planning that includes all the laboratory areas. The results of the measures obtained till now demonstrate the improvement in the internal audit and all the laboratory processes. Auditors final staff increase their technical competence. As a consequence of managing the internal audits as a process, the internal communication has an important relevance to feedback the continuous improvement of the laboratory. This was evidence in a decrease of the documentaries non conformities, improvement of the calibrations and maintenance programme, optimization trainings and qualifications of the staff, common internal trainings, creation of a quality assurance team to improvement the tests control, improvement in the relationship with the support areas. Most of this requirements are included in ISO 17025:2005; that assurance the effective compliance of this standard.

A thermal study of pipes with outer transverse fins

Directory of Open Access Journals (Sweden)

S. Gil

2016-10-01

Full Text Available This paper provides results of thermal investigations on pipes with outer transverse fins produced by placing a strip, being a form of helical spring which functions as a radiator, on the basis pipe. The investigations were carried out at the facility that enables measurements with respect to both natural and forced convection. Performance of the investigated pipes was assessed in relation to a non-finned pipe and a pipe welded with the use of Metal Active Gas (MAG technology. The experiments have shown that the finned pipe welding technology does not markedly affect their thermal efficiency, which has been confirmed by performed model calculations, while the welding technology has a crucial impact on their operating performance.

7 CFR 3052.230 - Audit costs.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...

38 CFR 41.230 - Audit costs.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230 Section 41.230 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable...

AUDIT plan documenting method

International Nuclear Information System (INIS)

Cornecsu, M.

1995-01-01

The work describes a method of documenting the AUDIT plan upon the basis of two quantitative elements resulting from quality assurance program appraisal system function implementation degree as established from the latest AUDIT performed an system function weight in QAP, respectively, appraised by taking into account their significance for the activities that are to be performed in the period for which the AUDITs are planned. (Author) 3 Figs., 2 Refs

The New Architecture for Auditing Standards

OpenAIRE

Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

2009-01-01

The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing - so as to rethink the conceptual basis of auditing stand...

High performance flexible CMOS SOI FinFETs

KAUST Repository

Fahad, Hossain M.

2014-06-01

We demonstrate the first ever CMOS compatible soft etch back based high performance flexible CMOS SOI FinFETs. The move from planar to non-planar FinFETs has enabled continued scaling down to the 14 nm technology node. This has been possible due to the reduction in off-state leakage and reduced short channel effects on account of the superior electrostatic charge control of multiple gates. At the same time, flexible electronics is an exciting expansion opportunity for next generation electronics. However, a fully integrated low-cost system will need to maintain ultra-large-scale-integration density, high performance and reliability - same as today\\'s traditional electronics. Up until recently, this field has been mainly dominated by very weak performance organic electronics enabled by low temperature processes, conducive to low melting point plastics. Now however, we show the world\\'s highest performing flexible version of 3D FinFET CMOS using a state-of-the-art CMOS compatible fabrication technique for high performance ultra-mobile consumer applications with stylish design. © 2014 IEEE.

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...... and Norway compared to Sweden and Finland. Finally, the study findings also indicate that differences in audit reporting behaviour are moderated by international audit firm networks....

10 CFR 950.41 - Monitoring/Auditing.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring/Auditing. 950.41 Section 950.41 Energy DEPARTMENT OF ENERGY STANDBY SUPPORT FOR CERTAIN NUCLEAR PLANT DELAYS Audit and Investigations and Other Provisions § 950.41 Monitoring/Auditing. The Department has the right to audit any and all costs associated...

7 CFR 1948.96 - Audit requirements.

Science.gov (United States)

2010-01-01

... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...

9 CFR 149.4 - Spot audit.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...

Auditing as method of QA programme evaluation

International Nuclear Information System (INIS)

Wilhelm, H.

1980-01-01

The status and adequacy of a quality assurance programme should be regularly reviewed by the cognizant management. The programme audit is an independent review to determine the compliance with respective quality assurance requirements and to determine the effectiveness of that programme. This lecture gives an introduction of the method to perform audits under the following topics: 1. Definition and purpose of quality audits. 2. Organization of the quality audit function. 3. Unique requirements for auditors. 4. Audit preparation and planning. 5. Conduct of the audit. 6. Reporting the audit results. 7. Follow-up activities. (RW)

Characteristics of a micro-fin evaporator: Theoretical analysis and experimental verification

OpenAIRE

Zheng Hui-Fan; Fan Xiao-Wei; Wang Fang; Liang Yao-Hua

2013-01-01

A theoretical analysis and experimental verification on the characteristics of a micro-fin evaporator using R290 and R717 as refrigerants were carried out. The heat capacity and heat transfer coefficient of the micro-fin evaporator were investigated under different water mass flow rate, different refrigerant mass flow rate, and different inner tube diameter of micro-fin evaporator. The simulation results of the heat transfer coefficient are fairly in good a...

On the Risk Management and Auditing of SOA Based Business Processes

Science.gov (United States)

Orriens, Bart; Heuvel, Willem-Jan V./D.; Papazoglou, Mike

SOA-enabled business processes stretch across many cooperating and coordinated systems, possibly crossing organizational boundaries, and technologies like XML and Web services are used for making system-to-system interactions commonplace. Business processes form the foundation for all organizations, and as such, are impacted by industry regulations. This requires organizations to review their business processes and ensure that they meet the compliance standards set forth in legislation. In this paper we sketch a SOA-based service risk management and auditing methodology including a compliance enforcement and verification system that assures verifiable business process compliance. This is done on the basis of a knowledge-based system that allows integration of internal control systems into business processes conform pre-defined compliance rules, monitor both the normal process behavior and those of the control systems during process execution, and log these behaviors to facilitate retrospective auditing.

Optimization design of LED heat dissipation structure based on strip fins

Science.gov (United States)

Xue, Lingyun; Wan, Wenbin; Chen, Qingguang; Rao, Huanle; Xu, Ping

2018-03-01

To solve the heat dissipation problem of LED, a radiator structure based on strip fins is designed and the method to optimize the structure parameters of strip fins is proposed in this paper. The combination of RBF neural networks and particle swarm optimization (PSO) algorithm is used for modeling and optimization respectively. During the experiment, the 150 datasets of LED junction temperature when structure parameters of number of strip fins, length, width and height of the fins have different values are obtained by ANSYS software. Then RBF neural network is applied to build the non-linear regression model and the parameters optimization of structure based on particle swarm optimization algorithm is performed with this model. The experimental results show that the lowest LED junction temperature reaches 43.88 degrees when the number of hidden layer nodes in RBF neural network is 10, the two learning factors in particle swarm optimization algorithm are 0.5, 0.5 respectively, the inertia factor is 1 and the maximum number of iterations is 100, and now the number of fins is 64, the distribution structure is 8*8, and the length, width and height of fins are 4.3mm, 4.48mm and 55.3mm respectively. To compare the modeling and optimization results, LED junction temperature at the optimized structure parameters was simulated and the result is 43.592°C which approximately equals to the optimal result. Compared with the ordinary plate-fin-type radiator structure whose temperature is 56.38°C, the structure greatly enhances heat dissipation performance of the structure.

A novel louvered fin design to enhance thermal and drainage performances during periodic frosting/defrosting conditions

International Nuclear Information System (INIS)

Kim, Min-Hwan; Kim, Hisuk; Kim, Dong Rip; Lee, Kwan-Soo

2016-01-01

Highlights: • Thermal and drainage performances of a novel design louvered fin were investigated. • The thermal performance of the asymmetric fin was improved in the re-frosting cycle. • The asymmetric louvered fin exhibited better drainage on the leading edge of fins. • Lower surface tension between fin surface and water droplet improved the drainage. - Abstract: The retention water on fin surface can significantly degrade the thermal performance of heat exchangers under periodic frosting/defrosting conditions, which also leads to a decrease in the energy efficiency of air-source heat pumps. A novel louvered fin design was suggested to improve the drainage and the thermal performance of heat exchanger. The novel louvered fin had an asymmetric louver arrangement by flattening two louvers on the leading edge. The retention water formed on fin surface markedly decreased the heat transfer rate of the conventional symmetric louvered fins in re-frosting cycles. On the other hand, the asymmetric louvered fins improved the drainage performance of the retention water, which enhanced the heat transfer rate. To identify the reason of the difference in drainage performance between two fin geometries, additional experiments were carried out with enlargement models. The improvement in drainage performance of the asymmetric fin design originated from the lowered surface tension between the fin surface and water droplet.

Enhancement of heat transfer from a continuously moving porous fin exposed in convective–radiative environment

International Nuclear Information System (INIS)

Bhanja, Dipankar; Kundu, Balaram; Aziz, Abdul

2014-01-01

Highlights: • Analytical model for thermal analysis of moving porous fins. • Heat transfer from the fin surface due to convection and radiation. • For practical design aspects, optimization analysis was carried out. • Comparative study was made between the solid and porous moving fins. • Porous moving fin has more heat transfer ability than the stationary fin. - Abstract: In the present article, an exercise has been devoted to establish an analytical model for the determination of temperature distribution, fin efficiency and optimum design parameters of a porous moving fin which is losing heat by simultaneous convection and radiation to its surroundings. For the adaptation of this consideration, the governing equation becomes highly nonlinear. An analytical technique called Adomian decomposition method (ADM) is proposed for the solution methodology. The accuracy of the analytic solution is validated by using a numeric scheme called finite difference method. The results indicate that the numerical data and analytical approach are in agreement with each other. As the present study is an analytic, it is extended to the analysis for determination of optimum dimensions of said fin by satisfying either the maximization of rate of heat transfer for a given fin volume or by the minimization of fin volume for a desired heat transfer rate. The study is further extended to the porous fin in stationary condition and it is found that porous fin in moving condition transfers more heat than stationary condition. Investigation has also been made on solid moving fin to compare the outcomes of these parameters

Pengaruh Kinerja Keuangan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Mengenai Going Concern

OpenAIRE

Setiyanti, Sri Wiranti

2010-01-01

Companies that receive a going-concern opinion in the previous year wen more likely to receive the same opinion on the current year. Ramadhani (2004) proved that the going-concern audit opinion received the previous year positive impact on acceptance going-concern audit opinion for the year. If previous years the auditor has issued a going-concern audit opinion, the auditors will be more likely to issue going concern audit opinions again next year.Kata kunc...

Internal Audit and Risk Management

OpenAIRE

Constantin Nicolae Vasile; Alexandru Georgiana

2011-01-01

Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...

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

DEFF Research Database (Denmark)

Holm, Claus

2016-01-01

Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services...... 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...

Renal biopsies in children: current practice and audit of outcomes.

Science.gov (United States)

Hussain, Farida; Mallik, Meeta; Marks, Stephen D; Watson, Alan R

2010-02-01

There is considerable variation in the way that children are prepared for and the techniques employed in a renal biopsy. There was national agreement between UK paediatric renal centres to review current practice and audit outcomes An initial questionnaire survey was undertaken and a 12-month prospective audit performed of renal biopsies against agreed standards for the number of needle passes, adequacy of biopsy material and complication rates. Eleven of 13 centres participated. Information leaflets are sent pre-biopsy in five centres with only one using play preparation. Six of 11 routinely perform biopsies as day-case (DC) procedures and 6 use general anaesthesia (GA). Real-time ultrasound is the favoured method in eight centres. Biopsies are performed by nephrologists only in four centres, nephrologists with radiologists in five and radiology alone in two. Of 531 biopsies (352 native), 31% were performed as a DC with 49% being done under GA. The standard for the number of passes of native kidneys (95%). The major complication rate was higher than the standard of audit highlights significant variation in clinical practice with limited use of preparation materials and DC procedures. The results have stimulated constructive debate about preparation and indications for biopsy and training issues. The audit enables centres and individuals to monitor performance.

The Neighborhood Auditing Tool: a hybrid interface for auditing the UMLS.

Science.gov (United States)

Morrey, C Paul; Geller, James; Halper, Michael; Perl, Yehoshua

2009-06-01

The UMLS's integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports "neighborhood-based" auditing, where, at any given time, an auditor concentrates on a single-focus concept and one of a variety of neighborhoods of its closely related concepts. Typical diagrammatic displays of concept networks have a number of shortcomings, so the NAT utilizes a hybrid diagram/text interface that features stylized neighborhood views which retain some of the best features of both the diagrammatic layouts and text windows while avoiding the shortcomings. The NAT allows an auditor to display knowledge from both the Metathesaurus (concept) level and the Semantic Network (semantic type) level. Various additional features of the NAT that support the auditing process are described. The usefulness of the NAT is demonstrated through a group of case studies. Its impact is tested with a study involving a select group of auditors.

24 CFR 92.506 - Audit.

Science.gov (United States)