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Sample records for estimate auditing code

  1. Development of best estimate auditing code for CANDU thermal-hydraulic safety analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chung, Bub Dong; Lee, Won Jae; Hwang, Moon Kyu; Lim, Hong Sik [Korea Atomic Energy Research Institute, Taejeon (Korea)

    2002-04-01

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model of existing PWR auditing tool, i.e. RELAP5/MOD3.The study was performed by reconsideration of the previous code assessment works and phenomena identification for essential accident scenario. Improvement areas of model development for auditing tool were identified based on the code comparison and PIRT results. Nine models have been improved significantly for the analysis of LOCA and Mon LOCA event. Conceptual problem or separate effect assessment have been performed to verify the model improvement. The linking calculation with CONTAIN 2.0 has been also enabled to establish the unified auditing code system. Analysis for the CANDU plant real transient and hypothetical LOCA bas been performed using the improved version. It has been concluded that the developed version can be utilized for the auditing analysis of LOCA and non-LOCA event for the CANDU reactor. 25 refs., 84 figs., 36 tabs. (Author)

  2. Development of best estimate auditing code for CANDU thermal hydraulic safety analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B. D.; Lee, W. J.; Lim, H. S. [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    1998-04-15

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model of existing PWR auditing tool, i.e. RELAP5/MOD3. This scope of project is first step of the whole project, thus focus to the establishment of improvement area. The study was performed by reconsideration of the previous code assessment works and investigation of AECL design analysis tools. In order to identify the thermal hydraulic phenomena for events, the whole system of CANDU plant was divided into main functional systems and subcomponents. Each phenomena was addressed to the each subcomponent. FinaIly improvement areas of model development for auditing tool were established based on the identified phenomena.

  3. Development of a best estimate auditing code for CANDU thermal hydraulic safety analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B.D.; Lee, W.J.; Lim, H.S. [Korea Atomic Energy Research Institute, Taejon (Korea)

    1999-04-01

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model of existing PWR auditing tool, i.e. RELAP5/MOD3. This scope of project is a second step of the whole project, and focus to the implementation of CANDU models based on the previous study. FORTRAN 90 language have been used for the development of RELAP5.MOD3/CANDU PC version. For the convenience of the previous Workstation users, the FOTRAN 77 version has been coded also and implanted into the original RELAP5 source file. The verification of model implementation has been performed through the simple verification calculations using the CANDU version. 6 refs., 15 figs., 7 tabs. (Author)

  4. Development of best estimate auditing code for CANDU thermal hydraulic safety analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B. D.; Lee, W. J.; Lim, H. S. [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    2000-03-15

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model if existing PWR auditing tool, i.e. RELAP5/MOD3. This scope of project is a third step of the whole project, and expand the RELAP5/MOD3/CANDU version for implementation of LOCA analysis. There are three main area of model development, i.e. moody critical flow model, flow regime model of horizontal CANDU bundle, and fuel element heatup model when the stratification occurs. Newly developed version, namely RELAP5/MOD3/CANDU+ is applicable to CANDU plant analysis with keeping the function of light water reactor analysis. The limited validations of model installation were performed. Assessment of CHF model using AECL separated effect test and calculation for Wolsong 2 plant were performed also for the applicability test of the developed version.

  5. Development of a best estimate auditing code for CANDU thermal hydraulic safety analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B.D.; Lee, W.J.; Lim, H.S. [Korea Atomic Energy Research Institute, Taejeon (Korea)

    2000-03-01

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model of existing PWR auditing tool , i.e. RELAP5/MOD3. This scope of project is a third step of the whole project, and expand the RELAP5/MOD3/CANDU version for implementation of LOCA Analysis. There are three main area of model development, i.e. Moody critical flow model, flow regime model of horizontal CANDU bundle, and fuel element heatup model when the stratification occurs. Newly developed version, namely RELAP5/MOD3/CANDU+ is applicable to CANDU plant analysis with keeping the function of light water reactor analysis. The limited validations of model installation were performed. Assessment of CHF model using AECL separated effect test and calculation for Wolsong 2 plant were performed also for the applicability test of the developed version. 15 refs., 37 figs., 8 tabs. (Author)

  6. Development of best estimate auditing code for CANDU thermal hydraulic safety analysis

    International Nuclear Information System (INIS)

    Hwnag, M.

    2001-04-01

    The main purpose of this study is to develop a thermal hydraulic auditing code for the CANDU reactor, modifying the model of existing PWR auditing tool , i.e. RELAP5/MOD3. This scope of project is a fourth step of the whole project, applying the RELAP5/MOD3/CANDU+ version for the real CANDU plant LOCA Analysis and D2O leakage incident. There are three main models under investigation, i.e. Moody critical flow model, flow regime model of horizontal CANDU bundle, and fuel element heatup model when the stratification occurs, especially when CANDU LOCA is tested. Also, for Wolsung unit 1 D2O leakage incident analysis, the plant behavior is predicited with the newly developed version for the first 1000 seconds after onset of the incident, with the main interest aiming for system pressure, level control system, and thermal hydraulic transient behavior of the secondary system. The model applided for this particular application includes heat transfer model of nuclear fuel assembly, decay heat model, and MOV (Motor Operated Valve) model. Finally, the code maintenance work, mainly correcting the known errors, is presented

  7. Perspective on the audit calculation for SFR using TRACE code

    Energy Technology Data Exchange (ETDEWEB)

    Shin, An Dong; Choi, Yong Won; Bang, Young Suk; Bae, Moo Hoon; Huh, Byung Gil; Seol, Kwang One [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2012-10-15

    Korean Sodium Cooled Fast Reactor (SFR) is being developed by KAERI. The Prototype SFR will be a first SFR applied for licensing. KINS started research programs for preparing new concept design licensing recently. Safety analysis for the certain reactor is based on the computational estimation with conservatism and/or uncertainty of modeling. For the audit calculation for sodium cooled fast reactor (SFR), TRACE code is considered as one of analytical tool for SFR since TRACE code have already sodium related properties and models in it and have experience in the liquid metal coolant system area in abroad. Applicability of TRACE code for SFR is prechecked before real audit calculation. In this study, Demonstration Fast Reactor (DFR) 600 steady state conditions is simulated for identification of area of modeling improvements of TRACE code.

  8. Improving the quality of clinical coding: a comprehensive audit model

    Directory of Open Access Journals (Sweden)

    Hamid Moghaddasi

    2014-04-01

    Full Text Available Introduction: The review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. Auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. Method: The current study aimed to present a model for auditing the quality of clinical codes. The audit model was formed after reviewing other audit models, considering their strengths and weaknesses. A clear definition was presented for each quality attribute and more detailed criteria were then set for assessing the quality of codes. Results: The audit tool (based on the quality attributes included legibility, relevancy, completeness, accuracy, definition and timeliness; led to development of an audit model for assessing the quality of medical coding. Delphi technique was then used to reassure the validity of the model. Conclusion: The inclusive audit model designed could provide a reliable and valid basis for assessing the quality of codes considering more quality attributes and their clear definition. The inter-observer check suggested in the method of auditing is of particular importance to reassure the reliability of coding.

  9. Adaption of the PARCS Code for Core Design Audit Analyses

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Hyong Chol; Lee, Young Jin; Uhm, Jae Beop; Kim, Hyunjik [Nuclear Safety Evaluation, Daejeon (Korea, Republic of); Jeong, Hun Young; Ahn, Seunghoon; Woo, Swengwoong [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2013-05-15

    The eigenvalue calculation also includes quasi-static core depletion analyses. PARCS has implemented variety of features and has been qualified as a regulatory audit code in conjunction with other NRC thermal-hydraulic codes such as TRACE or RELAP5. In this study, as an adaptation effort for audit applications, PARCS is applied for an audit analysis of a reload core design. The lattice physics code HELIOS is used for cross section generation. PARCS-HELIOS code system has been established as a core analysis tool. Calculation results have been compared on a wide spectrum of calculations such as power distribution, critical soluble boron concentration, and rod worth. A reasonable agreement between the audit calculation and the reference results has been found.

  10. Audit of accuracy of clinical coding in oral surgery.

    Science.gov (United States)

    Naran, S; Hudovsky, A; Antscherl, J; Howells, S; Nouraei, S A R

    2014-10-01

    We aimed to study the accuracy of clinical coding within oral surgery and to identify ways in which it can be improved. We undertook did a multidisciplinary audit of a sample of 646 day case patients who had had oral surgery procedures between 2011 and 2012. We compared the codes given with their case notes and amended any discrepancies. The accuracy of coding was assessed for primary and secondary diagnoses and procedures, and for health resource groupings (HRGs). The financial impact of coding Subjectivity, Variability and Error (SVE) was assessed by reference to national tariffs. The audit resulted in 122 (19%) changes to primary diagnoses. The codes for primary procedures changed in 224 (35%) cases; 310 (48%) morbidities and complications had been missed, and 266 (41%) secondary procedures had been missed or were incorrect. This led to at least one change of coding in 496 (77%) patients, and to the HRG changes in 348 (54%) patients. The financial impact of this was £114 in lost revenue per patient. There is a high incidence of coding errors in oral surgery because of the large number of day cases, a lack of awareness by clinicians of coding issues, and because clinical coders are not always familiar with the large number of highly specialised abbreviations used. Accuracy of coding can be improved through the use of a well-designed proforma, and standards can be maintained by the use of an ongoing data quality assurance programme. Copyright © 2014. Published by Elsevier Ltd.

  11. Development of Regulatory Audit Core Safety Code : COREDAX

    Energy Technology Data Exchange (ETDEWEB)

    Yang, Chae Yong; Jo, Jong Chull; Roh, Byung Hwan [Korea Institute of Nuclear Safety, Taejon (Korea, Republic of); Lee, Jae Jun; Cho, Nam Zin [Korea Advanced Institute of Science and Technology, Taejon (Korea, Republic of)

    2005-07-01

    Korea Institute of Nuclear Safety (KINS) has developed a core neutronics simulator, COREDAX code, for verifying core safety of SMART-P reactor, which is technically supported by Korea Advanced Institute of Science and Technology (KAIST). The COREDAX code would be used for regulatory audit calculations of 3- dimendional core neutronics. The COREDAX code solves the steady-state and timedependent multi-group neutron diffusion equation in hexagonal geometry as well as rectangular geometry by analytic function expansion nodal (AFEN) method. AFEN method was developed at KAIST, and it was internationally verified that its accuracy is excellent. The COREDAX code is originally programmed based on the AFEN method. Accuracy of the code on the AFEN method was excellent for the hexagonal 2-dimensional problems, but there was a need for improvement for hexagonal-z 3-dimensional problems. Hence, several solution routines of the AFEN method are improved, and finally the advanced AFEN method is created. COREDAX code is based on the advanced AFEN method . The initial version of COREDAX code is to complete a basic framework, performing eigenvalue calculations and kinetics calculations with thermal-hydraulic feedbacks, for audit calculations of steady-state core design and reactivity-induced accidents of SMART-P reactor. This study describes the COREDAX code for hexagonal geometry.

  12. Structure of fuel performance audit code for SFR metal fuel

    Energy Technology Data Exchange (ETDEWEB)

    Yang, Yong Sik; Kim, Hyo Chan [KAERI, Daejeon (Korea, Republic of); Jeong, Hye Dong; Shin, An Dong; Suh, Nam Duk [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2012-10-15

    A Sodium Cooled Fast Reactor (SFR) is a promising option to solve the spent fuel problems, but, there are still much technical issues to commercialize a SFR. One of issues is a development of advanced fuel which can solve the safety and the economic issues at the same time. Since a nuclear fuel is the first barrier to protect radioactive isotope release, the fuel's integrity must be secured. In Korea Institute of Nuclear Safety (KINS), the new project has been started to develop the regulatory technology for SFR system including a fuel area. To evaluate the fuel integrity and safety during an irradiation, the fuel performance code must be used for audit calculation. To develop the new code system, the code structure design and its requirements need to be studied. Various performance models and code systems are reviewed and their characteristics are analyzed in this paper. Based on this study, the fundamental performance models are deduced and basic code requirements and structure are established.

  13. Impact of the Revised Malaysian Code on Corporate Governance on Audit Committee Attributes and Firm Performance

    OpenAIRE

    KALLAMU, Basiru Salisu

    2016-01-01

    Abstract. Using a sample of 37 finance companies listed under the finance segment of Bursa Malaysia, we examined the impact of the revision to Malaysian code on corporate governance on audit committee attributes and firm performance. Our result suggests that audit committee attributes significantly improved after the Code was revised. In addition, the coefficient for audit committee and risk committee interlock has a significant negative relationship with Tobin’s Q in the period before the re...

  14. Increased length of inpatient stay and poor clinical coding: audit of patients with diabetes.

    Science.gov (United States)

    Daultrey, Harriet; Gooday, Catherine; Dhatariya, Ketan

    2011-11-01

    People with diabetes stay in hospital for longer than those without diabetes for similar conditions. Clinical coding is poor across all specialties. Inpatients with diabetes often have unrecognized foot problems. We wanted to look at the relationships between these factors. A single day audit, looking at the prevalence of diabetes in all adult inpatients. Also looking at their feet to find out how many were high-risk or had existing problems. A 998-bed university teaching hospital. All adult inpatients. (a) To see if patients with diabetes and foot problems were in hospital for longer than the national average length of stay compared with national data; (b) to see if there were people in hospital with acute foot problems who were not known to the specialist diabetic foot team; and (c) to assess the accuracy of clinical coding. We identified 110 people with diabetes. However, discharge coding data for inpatients on that day showed 119 people with diabetes. Length of stay (LOS) was substantially higher for those with diabetes compared to those without (± SD) at 22.39 (22.26) days, vs. 11.68 (6.46) (P coding was poor with some people who had been identified as having diabetes on the audit, who were not coded as such on discharge. Clinical coding - which is dependent on discharge summaries - poorly reflects diagnoses. Additionally, length of stay is significantly longer than previous estimates. The discrepancy between coding and diagnosis needs addressing by increasing the levels of awareness and education of coders and physicians. We suggest that our data be used by healthcare planners when deciding on future tariffs.

  15. Audit calculations of accidents analysis for second unit of Ignalina NPP with ATHLET code

    International Nuclear Information System (INIS)

    Adomavicius, A.; Belousov, A.; Ognerubov, V.

    2004-01-01

    Background of thermo hydraulic processes audit calculations in the frame of RSR-2 project is presented. Assumptions for the design based accident - RBMK-1500 group distributor header break analysis and modeling are presented. Audit calculations by ATHLET code and evaluation of results were provided. (author)

  16. An audit of the nature and impact of clinical coding subjectivity variability and error in otolaryngology.

    Science.gov (United States)

    Nouraei, S A R; Hudovsky, A; Virk, J S; Chatrath, P; Sandhu, G S

    2013-12-01

    To audit the accuracy of clinical coding in otolaryngology, assess the effectiveness of previously implemented interventions, and determine ways in which it can be further improved. Prospective clinician-auditor multidisciplinary audit of clinical coding accuracy. Elective and emergency ENT admissions and day-case activity. Concordance between initial coding and the clinician-auditor multi-disciplinary teams (MDT) coding in respect of primary and secondary diagnoses and procedures, health resource groupings health resource groupings (HRGs) and tariffs. The audit of 3131 randomly selected otolaryngology patients between 2010 and 2012 resulted in 420 instances of change to the primary diagnosis (13%) and 417 changes to the primary procedure (13%). In 1420 cases (44%), there was at least one change to the initial coding and 514 (16%) health resource groupings changed. There was an income variance of £343,169 or £109.46 per patient. The highest rates of health resource groupings change were observed in head and neck surgery and in particular skull-based surgery, laryngology and within that tracheostomy, and emergency admissions, and specially, epistaxis management. A randomly selected sample of 235 patients from the audit were subjected to a second audit by a second clinician-auditor multi-disciplinary team. There were 12 further health resource groupings changes (5%) and at least one further coding change occurred in 57 patients (24%). These changes were significantly lower than those observed in the pre-audit sample, but were also significantly greater than zero. Asking surgeons to 'code in theatre' and applying these codes without further quality assurance to activity resulted in an health resource groupings error rate of 45%. The full audit sample was regrouped under health resource groupings 3.5 and was compared with a previous audit of 1250 patients performed between 2007 and 2008. This comparison showed a reduction in the baseline rate of health resource

  17. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    Directory of Open Access Journals (Sweden)

    Raluca Ivan

    2015-12-01

    Full Text Available The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. The findings suggest that the specificities of internal audit function when studying the differences between European Corporate Governance Codes and OECD Principles lead to different treatment.

  18. 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.

  19. Achieving 95% probability level using best estimate codes and the code scaling, applicability and uncertainty (CSAU) [Code Scaling, Applicability and Uncertainty] methodology

    International Nuclear Information System (INIS)

    Wilson, G.E.; Boyack, B.E.; Duffey, R.B.; Griffith, P.; Katsma, K.R.; Lellouche, G.S.; Rohatgi, U.S.; Wulff, W.; Zuber, N.

    1988-01-01

    Issue of a revised rule for loss of coolant accident/emergency core cooling system (LOCA/ECCS) analysis of light water reactors will allow the use of best estimate (BE) computer codes in safety analysis, with uncertainty analysis. This paper describes a systematic methodology, CSAU (Code Scaling, Applicability and Uncertainty), which will provide uncertainty bounds in a cost effective, auditable, rational and practical manner. 8 figs., 2 tabs

  20. Audit of Clinical Coding of Major Head and Neck Operations

    Science.gov (United States)

    Mitra, Indu; Malik, Tass; Homer, Jarrod J; Loughran, Sean

    2009-01-01

    INTRODUCTION Within the NHS, operations are coded using the Office of Population Censuses and Surveys (OPCS) classification system. These codes, together with diagnostic codes, are used to generate Healthcare Resource Group (HRG) codes, which correlate to a payment bracket. The aim of this study was to determine whether allocated procedure codes for major head and neck operations were correct and reflective of the work undertaken. HRG codes generated were assessed to determine accuracy of remuneration. PATIENTS AND METHODS The coding of consecutive major head and neck operations undertaken in a tertiary referral centre over a retrospective 3-month period were assessed. Procedure codes were initially ascribed by professional hospital coders. Operations were then recoded by the surgical trainee in liaison with the head of clinical coding. The initial and revised procedure codes were compared and used to generate HRG codes, to determine whether the payment banding had altered. RESULTS A total of 34 cases were reviewed. The number of procedure codes generated initially by the clinical coders was 99, whereas the revised codes generated 146. Of the original codes, 47 of 99 (47.4%) were incorrect. In 19 of the 34 cases reviewed (55.9%), the HRG code remained unchanged, thus resulting in the correct payment. Six cases were never coded, equating to £15,300 loss of payment. CONCLUSIONS These results highlight the inadequacy of this system to reward hospitals for the work carried out within the NHS in a fair and consistent manner. The current coding system was found to be complicated, ambiguous and inaccurate, resulting in loss of remuneration. PMID:19220944

  1. Financial and clinical governance implications of clinical coding accuracy in neurosurgery: a multidisciplinary audit.

    Science.gov (United States)

    Haliasos, N; Rezajooi, K; O'neill, K S; Van Dellen, J; Hudovsky, Anita; Nouraei, Sar

    2010-04-01

    Clinical coding is the translation of documented clinical activities during an admission to a codified language. Healthcare Resource Groupings (HRGs) are derived from coding data and are used to calculate payment to hospitals in England, Wales and Scotland and to conduct national audit and benchmarking exercises. Coding is an error-prone process and an understanding of its accuracy within neurosurgery is critical for financial, organizational and clinical governance purposes. We undertook a multidisciplinary audit of neurosurgical clinical coding accuracy. Neurosurgeons trained in coding assessed the accuracy of 386 patient episodes. Where clinicians felt a coding error was present, the case was discussed with an experienced clinical coder. Concordance between the initial coder-only clinical coding and the final clinician-coder multidisciplinary coding was assessed. At least one coding error occurred in 71/386 patients (18.4%). There were 36 diagnosis and 93 procedure errors and in 40 cases, the initial HRG changed (10.4%). Financially, this translated to pound111 revenue-loss per patient episode and projected to pound171,452 of annual loss to the department. 85% of all coding errors were due to accumulation of coding changes that occurred only once in the whole data set. Neurosurgical clinical coding is error-prone. This is financially disadvantageous and with the coding data being the source of comparisons within and between departments, coding inaccuracies paint a distorted picture of departmental activity and subspecialism in audit and benchmarking. Clinical engagement improves accuracy and is encouraged within a clinical governance framework.

  2. Development of thermal hydraulic models for the reliable regulatory auditing code

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B. D.; Song, C. H.; Lee, Y. J.; Kwon, T. S.; Lee, S. W. [Korea Automic Energy Research Institute, Taejon (Korea, Republic of)

    2004-02-15

    The objective of this project is to develop thermal hydraulic models for use in improving the reliability of the regulatory auditing codes. The current year fall under the second step of the 3 year project, and the main researches were focused on the development of downcorner boiling model. During the current year, the bubble stream model of downcorner has been developed and installed in he auditing code. The model sensitivity analysis has been performed for APR1400 LBLOCA scenario using the modified code. The preliminary calculation has been performed for the experimental test facility using FLUENT and MARS code. The facility for air bubble experiment has been installed. The thermal hydraulic phenomena for VHTR and super critical reactor have been identified for the future application and model development.

  3. Development Perspective of Regulatory Audit Code System for SFR Nuclear Safety Evaluation

    Energy Technology Data Exchange (ETDEWEB)

    Bae, Moo Hoon; Lee, Gil Soo; Shin, An Dong; Suh, Nam Duk [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2012-05-15

    A sodium-cooled fast reactor (SFR) in Korea is based on the KALIMER-600 concept developed by KAERI. Based on 'Long-term R and D Plan for Future Reactor Systems' which was approved by the Korea Atomic Energy Commission in 2008, the KAERI designer is scheduled to apply the design certification of the prototype SFR in 2017. In order to establish regulatory infrastructure for the licensing of a prototype SFR, KINS has develop the regulatory requirements for the demonstration SFR since 2010, and are scheduled to develop the regulatory audit code systems in regard to core, fuel, and system, etc. since 2012. In this study, the domestic code systems used for core design and safety evaluation of PWRs and the nuclear physics and code system for SFRs were briefly reviewed, and the development perspective of regulatory audit code system for SFR nuclear safety evaluation were derived

  4. Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

    OpenAIRE

    World Bank

    2012-01-01

    This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The assessment focuses on six pillars of financial reporting infrastructure: statutory framework, professional education and training, accountancy profe...

  5. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    OpenAIRE

    Raluca Ivan

    2015-01-01

    The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. T...

  6. Benchmark Simulation for the Development of the Regulatory Audit Subchannel Analysis Code

    Energy Technology Data Exchange (ETDEWEB)

    Lee, G. H.; Song, C.; Woo, S. W. [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2012-05-15

    For the safe and reliable operation of a reactor, it is important to predict accurately the flow and temperature distributions in the thermal-hydraulic design of a reactor core. A subchannel approach can give the reasonable flow and temperature distributions with the short computing time. Korea Institute of Nuclear Safety (KINS) is presently reviewing new subchannel code, THALES, which will substitute for both THINC-IV and TORC code. To assess the prediction performance of THALES, KINS is developing the subchannel analysis code for the independent audit calculation. The code is based on workstation version of COBRA-IV-I. The main objective of the present study is to assess the performance of COBRA-IV-I code by comparing the simulation results with experimental ones for the sample problems

  7. How do primary care doctors in England and Wales code and manage people with chronic kidney disease? Results from the National Chronic Kidney Disease Audit.

    Science.gov (United States)

    Kim, Lois G; Cleary, Faye; Wheeler, David C; Caplin, Ben; Nitsch, Dorothea; Hull, Sally A

    2017-10-16

    In the UK, primary care records are electronic and require doctors to ascribe disease codes to direct care plans and facilitate safe prescribing. We investigated factors associated with coding of chronic kidney disease (CKD) in patients with reduced kidney function and the impact this has on patient management. We identified patients meeting biochemical criteria for CKD (two estimated glomerular filtration rates 90 days apart) from 1039 general practitioner (GP) practices in a UK audit. Clustered logistic regression was used to identify factors associated with coding for CKD and improvement in coding as a result of the audit process. We investigated the relationship between coding and five interventions recommended for CKD: achieving blood pressure targets, proteinuria testing, statin prescription and flu and pneumococcal vaccination. Of 256 000 patients with biochemical CKD, 30% did not have a GP CKD code. Males, older patients, those with more severe CKD, diabetes or hypertension or those prescribed statins were more likely to have a CKD code. Among those with continued biochemical CKD following audit, these same characteristics increased the odds of improved coding. Patients without any kidney diagnosis were less likely to receive optimal care than those coded for CKD [e.g. odds ratio for meeting blood pressure target 0.78 (95% confidence interval 0.76-0.79)]. Older age, male sex, diabetes and hypertension are associated with coding for those with biochemical CKD. CKD coding is associated with receiving key primary care interventions recommended for CKD. Increased efforts to incentivize CKD coding may improve outcomes for CKD patients. © The Author 2017. Published by Oxford University Press on behalf of ERA-EDTA.

  8. X447 EBR-II Experiment Benchmark for Verification of Audit Code of SFR Metal Fuel

    Energy Technology Data Exchange (ETDEWEB)

    Choi, Yong Won; Bae, Moo-Hoon; Shin, Andong; Suh, Namduk [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2016-10-15

    In KINS (Korea Institute of Nuclear Safety), to prepare audit calculation of PGSFR licensing review, the project has been started to develop the regulatory technology for SFR system including a fuel area. To evaluate the fuel integrity and safety during an irradiation, the fuel performance code must be used for audit calculation. In this study, to verify the new code system, the benchmark analysis is performed. In the benchmark, X447 EBR-II experiment data are used. Additionally, the sensitivity analysis according to mass flux change of coolant is performed. In case of LWR fuel performance modeling, various and advanced models have been proposed and validated based on sufficient in-reactor test results. However, due to the lack of experience of SFR operation, the current understanding of SFR fuel behavior is limited. In this study, X447 EBR-II Experiment data are used for benchmark. The fuel composition of X447 assembly is U-10Zr and PGSFR also uses this composition in initial phase. So we select X447 EBR-II experiment for benchmark analysis. Due to the lack of experience of SFR operation and data, the current understanding of SFR fuel behavior is limited. However, in order to prepare the licensing of PGSFR, regulatory audit technologies of SFR must be secured. So, in this study, to verify the new audit fuel performance analysis code, the benchmark analysis is performed using X447 EBR-II experiment data. Also, the sensitivity analysis with mass flux change of coolant is performed. In terms of verification, it is considered that the results of benchmark and sensitivity analysis are reasonable.

  9. X447 EBR-II Experiment Benchmark for Verification of Audit Code of SFR Metal Fuel

    International Nuclear Information System (INIS)

    Choi, Yong Won; Bae, Moo-Hoon; Shin, Andong; Suh, Namduk

    2016-01-01

    In KINS (Korea Institute of Nuclear Safety), to prepare audit calculation of PGSFR licensing review, the project has been started to develop the regulatory technology for SFR system including a fuel area. To evaluate the fuel integrity and safety during an irradiation, the fuel performance code must be used for audit calculation. In this study, to verify the new code system, the benchmark analysis is performed. In the benchmark, X447 EBR-II experiment data are used. Additionally, the sensitivity analysis according to mass flux change of coolant is performed. In case of LWR fuel performance modeling, various and advanced models have been proposed and validated based on sufficient in-reactor test results. However, due to the lack of experience of SFR operation, the current understanding of SFR fuel behavior is limited. In this study, X447 EBR-II Experiment data are used for benchmark. The fuel composition of X447 assembly is U-10Zr and PGSFR also uses this composition in initial phase. So we select X447 EBR-II experiment for benchmark analysis. Due to the lack of experience of SFR operation and data, the current understanding of SFR fuel behavior is limited. However, in order to prepare the licensing of PGSFR, regulatory audit technologies of SFR must be secured. So, in this study, to verify the new audit fuel performance analysis code, the benchmark analysis is performed using X447 EBR-II experiment data. Also, the sensitivity analysis with mass flux change of coolant is performed. In terms of verification, it is considered that the results of benchmark and sensitivity analysis are reasonable

  10. SKEMA - A computer code to estimate atmospheric dispersion

    International Nuclear Information System (INIS)

    Sacramento, A.M. do.

    1985-01-01

    This computer code is a modified version of DWNWND code, developed in Oak Ridge National Laboratory. The Skema code makes an estimative of concentration in air of a material released in atmosphery, by ponctual source. (C.M.) [pt

  11. A simple clinical coding strategy to improve recording of child maltreatment concerns: an audit study.

    Science.gov (United States)

    McGovern, Andrew Peter; Woodman, Jenny; Allister, Janice; van Vlymen, Jeremy; Liyanage, Harshana; Jones, Simon; Rafi, Imran; de Lusignan, Simon; Gilbert, Ruth

    2015-01-14

    Recording concerns about child maltreatment, including minor concerns, is recommended by the General Medical Council (GMC) and National Institute for Health and Clinical Excellence (NICE) but there is evidence of substantial under-recording. To determine whether a simple coding strategy improved recording of maltreatment-related concerns in electronic primary care records. Clinical audit of rates of maltreatment-related coding before January 2010-December 2011 and after January-December 2012 implementation of a simple coding strategy in 11 English family practices. The strategy included encouraging general practitioners to use, always and as a minimum, the Read code 'Child is cause for concern'. A total of 25,106 children aged 0-18 years were registered with these practices. We also undertook a qualitative service evaluation to investigate barriers to recording. Outcomes were recording of 1) any maltreatment-related codes, 2) child protection proceedings and 3) child was a cause for concern. We found increased recording of any maltreatment-related code (rate ratio 1.4; 95% CI 1.1-1.6), child protection procedures (RR 1.4; 95% CI 1.1-1.6) and cause for concern (RR 2.5; 95% CI 1.8-3.4) after implementation of the coding strategy. Clinicians cited the simplicity of the coding strategy as the most important factor assisting implementation. This simple coding strategy improved clinician's recording of maltreatment-related concerns in a small sample of practices with some 'buy-in'. Further research should investigate how recording can best support the doctor-patient relationship. HOW THIS FITS IN: Recording concerns about child maltreatment, including minor concerns, is recommended by the General Medical Council (GMC) and National Institute for Health and Clinical Excellence (NICE), but there is evidence of substantial under-recording. We describe a simple clinical coding strategy that helped general practitioners to improve recording of maltreatment-related concerns

  12. A simple clinical coding strategy to improve recording of child maltreatment concerns: an audit study

    Directory of Open Access Journals (Sweden)

    Andrew Peter McGovern

    2015-01-01

    Full Text Available Background Recording concerns about child maltreatment, including minor concerns, is recommended by the General Medical Council (GMC and National Institute for Health and Clinical Excellence (NICE but there is evidence of substantial under-recording.Aim To determine whether a simple coding strategy improved recording of maltreatment-related concerns in electronic primary care records.Design and Setting Clinical audit of rates of maltreatment-related coding before January 2010–December 2011 and after January–December 2012 implementation of a simple coding strategy in 11 English family practices. The strategy included encouraging general practitioners to use, always and as a minimum, the Read code ‘Child is cause for concern’. A total of 25,106 children aged 0–18 years were registered with these practices. We also undertook a qualitative service evaluation to investigate barriers to recording.Method Outcomes were recording of 1 any maltreatment-related codes, 2 child protection proceedings and 3 child was a cause for concern.Results We found increased recording of any maltreatment-related code (rate ratio 1.4; 95% CI 1.1–1.6, child protection procedures (RR 1.4; 95% CI 1.1–1.6 and cause for concern (RR 2.5; 95% CI 1.8–3.4 after implementation of the coding strategy. Clinicians cited the simplicity of the coding strategy as the most important factor assisting implementation.Conclusion This simple coding strategy improved clinician’s recording of maltreatment-related concerns in a small sample of practices with some ‘buy-in’. Further research should investigate how recording can best support the doctor–patient relationshipHow this fits in Recording concerns about child maltreatment, including minor concerns, is recommended by the General Medical Council (GMC and National Institute for Health and Clinical Excellence (NICE, but there is evidence of substantial underrecording. We describe a simple clinical coding

  13. Development of thermal hydraulic models for the reliable regulatory auditing code

    Energy Technology Data Exchange (ETDEWEB)

    Chung, B. D.; Song, C. H.; Lee, Y. J.; Kwon, T. S. [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    2003-04-15

    The objective of this project is to develop thermal hydraulic models for use in improving the reliability of the regulatory auditing codes. The current year fall under the first step of the 3 year project, and the main researches were focused on identifying the candidate thermal hydraulic models for improvement and to develop prototypical model development. During the current year, the verification calculations submitted for the APR 1400 design certification have been reviewed, the experimental data from the MIDAS DVI experiment facility in KAERI have been analyzed and evaluated, candidate thermal hydraulic models for improvement have been identified, prototypical models for the improved thermal hydraulic models have been developed, items for experiment in connection with the model development have been identified, and preliminary design of the experiment has been carried out.

  14. Development of thermal hydraulic models for the reliable regulatory auditing code

    International Nuclear Information System (INIS)

    Chung, B. D.; Song, C. H.; Lee, Y. J.; Kwon, T. S.

    2003-04-01

    The objective of this project is to develop thermal hydraulic models for use in improving the reliability of the regulatory auditing codes. The current year fall under the first step of the 3 year project, and the main researches were focused on identifying the candidate thermal hydraulic models for improvement and to develop prototypical model development. During the current year, the verification calculations submitted for the APR 1400 design certification have been reviewed, the experimental data from the MIDAS DVI experiment facility in KAERI have been analyzed and evaluated, candidate thermal hydraulic models for improvement have been identified, prototypical models for the improved thermal hydraulic models have been developed, items for experiment in connection with the model development have been identified, and preliminary design of the experiment has been carried out

  15. A multidisciplinary audit of clinical coding accuracy in otolaryngology: financial, managerial and clinical governance considerations under payment-by-results.

    Science.gov (United States)

    Nouraei, S A R; O'Hanlon, S; Butler, C R; Hadovsky, A; Donald, E; Benjamin, E; Sandhu, G S

    2009-02-01

    To audit the accuracy of otolaryngology clinical coding and identify ways of improving it. Prospective multidisciplinary audit, using the 'national standard clinical coding audit' methodology supplemented by 'double-reading and arbitration'. Teaching-hospital otolaryngology and clinical coding departments. Otolaryngology inpatient and day-surgery cases. Concordance between initial coding performed by a coder (first cycle) and final coding by a clinician-coder multidisciplinary team (MDT; second cycle) for primary and secondary diagnoses and procedures, and Health Resource Groupings (HRG) assignment. 1250 randomly-selected cases were studied. Coding errors occurred in 24.1% of cases (301/1250). The clinician-coder MDT reassigned 48 primary diagnoses and 186 primary procedures and identified a further 209 initially-missed secondary diagnoses and procedures. In 203 cases, patient's initial HRG changed. Incorrect coding caused an average revenue loss of 174.90 pounds per patient (14.7%) of which 60% of the total income variance was due to miscoding of a eight highly-complex head and neck cancer cases. The 'HRG drift' created the appearance of disproportionate resource utilisation when treating 'simple' cases. At our institution the total cost of maintaining a clinician-coder MDT was 4.8 times lower than the income regained through the double-reading process. This large audit of otolaryngology practice identifies a large degree of error in coding on discharge. This leads to significant loss of departmental revenue, and given that the same data is used for benchmarking and for making decisions about resource allocation, it distorts the picture of clinical practice. These can be rectified through implementing a cost-effective clinician-coder double-reading multidisciplinary team as part of a data-assurance clinical governance framework which we recommend should be established in hospitals.

  16. Coded Ultrasound for Blood Flow Estimation Using Subband Processing

    DEFF Research Database (Denmark)

    Gran, Fredrik; Udesen, Jesper; Nielsen, Michael Bachamnn

    2008-01-01

    the excitation signal is broadband and has good spatial resolution after pulse compression. This means that time can be saved by using the same data for B-mode imaging and blood flow estimation. Two different coding schemes are used in this paper, Barker codes and Golay codes. The performance of the codes......This paper investigates the use of coded excitation for blood flow estimation in medical ultrasound. Traditional autocorrelation estimators use narrow-band excitation signals to provide sufficient signal-to-noise-ratio (SNR) and velocity estimation performance. In this paper, broadband coded...... signals are used to increase SNR, followed by subband processing. The received broadband signal is filtered using a set of narrow-band filters. Estimating the velocity in each of the bands and averaging the results yields better performance compared with what would be possible when transmitting a narrow...

  17. Audit of data and code use in the SR-Can safety assessment

    Energy Technology Data Exchange (ETDEWEB)

    Hicks, T.W.; Baldwin, T.D. [Galson Sciences Ltd, 5 Grosvenor House, Melton R oad, Oakham, Rutland LE15 6AX (United Kingdom)

    2008-03-15

    Building on the findings of previous studies on data and code quality assurance (QA) in safety assessments, this report provides a review of data and code QA in the SR-Can safety assessment. The data quality audit aimed to check that the selection and use of data in the SR-Can safety assessment was appropriate, focusing on the data that underpin representations of and assumptions about canister, insert, buffer, and backfill behaviour. The SR-Can Data Report provided the initial focus for examining the traceability and reliability of data used in the safety assessment; the Data Report is one of the series of SR-Can safety assessment reports and, in this review, it was anticipated that it would provide the primary source of data on the canister, insert, buffer, and backfill. However, other safety assessment reports (the SR-Can Main Report, the Initial State Report, the Fuel and Canister Process Report, and the Buffer and Backfill Process Report) were found to provide key information on data used in the safety assessment. The quality audit of codes aimed to check that code use in the SR-Can safety assessment has been justified through a transparent and traceable process of code development and selection. The Model Summary Report provided the focus for reviewing the QA status of the codes used in the safety assessment. As well as highlighting a number of concerns regarding QA aspects of specific data sets, parameter values, and codes used in the SR-Can safety assessment (which are presented in the report), the review has led to several general observations on data and code QA that should be considered by SKB in the development and implementation of a QA system for the SR-Site safety assessment: - The SR-Site safety assessment and associated QA records should include information that demonstrates that a full QA system has been implemented in order to build confidence in the validity of the assessment. - The data and parameter values used directly in the safety

  18. Do code of conduct audits improve chemical safety in garment factories? Lessons on corporate social responsibility in the supply chain from Fair Wear Foundation.

    Science.gov (United States)

    Lindholm, Henrik; Egels-Zandén, Niklas; Rudén, Christina

    2016-10-01

    In managing chemical risks to the environment and human health in supply chains, voluntary corporate social responsibility (CSR) measures, such as auditing code of conduct compliance, play an important role. To examine how well suppliers' chemical health and safety performance complies with buyers' CSR policies and whether audited factories improve their performance. CSR audits (n = 288) of garment factories conducted by Fair Wear Foundation (FWF), an independent non-profit organization, were analyzed using descriptive statistics and statistical modeling. Forty-three per cent of factories did not comply with the FWF code of conduct, i.e. received remarks on chemical safety. Only among factories audited 10 or more times was there a significant increase in the number of factories receiving no remarks. Compliance with chemical safety requirements in garment supply chains is low and auditing is statistically correlated with improvements only at factories that have undergone numerous audits.

  19. Do code of conduct audits improve chemical safety in garment factories? Lessons on corporate social responsibility in the supply chain from Fair Wear Foundation

    Science.gov (United States)

    2016-01-01

    Background In managing chemical risks to the environment and human health in supply chains, voluntary corporate social responsibility (CSR) measures, such as auditing code of conduct compliance, play an important role. Objectives To examine how well suppliers’ chemical health and safety performance complies with buyers’ CSR policies and whether audited factories improve their performance. Methods CSR audits (n = 288) of garment factories conducted by Fair Wear Foundation (FWF), an independent non-profit organization, were analyzed using descriptive statistics and statistical modeling. Results Forty-three per cent of factories did not comply with the FWF code of conduct, i.e. received remarks on chemical safety. Only among factories audited 10 or more times was there a significant increase in the number of factories receiving no remarks. Conclusions Compliance with chemical safety requirements in garment supply chains is low and auditing is statistically correlated with improvements only at factories that have undergone numerous audits. PMID:27611103

  20. Croatia - Report on the Observance of Standards and Codes : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an updated assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Croatia. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire). Croatia has made co...

  1. Development of Off-take Model, Subcooled Boiling Model, and Radiation Heat Transfer Input Model into the MARS Code for a Regulatory Auditing of CANDU Reactors

    Energy Technology Data Exchange (ETDEWEB)

    Yoon, C.; Rhee, B. W.; Chung, B. D. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Ahn, S. H.; Kim, M. W. [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2009-05-15

    Korea currently has four operating units of the CANDU-6 type reactor in Wolsong. However, the safety assessment system for CANDU reactors has not been fully established due to a lack of self-reliance technology. Although the CATHENA code had been introduced from AECL, it is undesirable to use a vendor's code for a regulatory auditing analysis. In Korea, the MARS code has been developed for decades and is being considered by KINS as a thermal hydraulic regulatory auditing tool for nuclear power plants. Before this decision, KINS (Korea Institute of Nuclear Safety) had developed the RELAP5/MOD3/CANDU code for CANDU safety analyses by modifying the model of the existing PWR auditing tool, RELAP5/MOD3. The main purpose of this study is to transplant the CANDU models of the RELAP5/MOD3/CANDU code to the MARS code including a quality assurance of the developed models.

  2. Development of Off-take Model, Subcooled Boiling Model, and Radiation Heat Transfer Input Model into the MARS Code for a Regulatory Auditing of CANDU Reactors

    International Nuclear Information System (INIS)

    Yoon, C.; Rhee, B. W.; Chung, B. D.; Ahn, S. H.; Kim, M. W.

    2009-01-01

    Korea currently has four operating units of the CANDU-6 type reactor in Wolsong. However, the safety assessment system for CANDU reactors has not been fully established due to a lack of self-reliance technology. Although the CATHENA code had been introduced from AECL, it is undesirable to use a vendor's code for a regulatory auditing analysis. In Korea, the MARS code has been developed for decades and is being considered by KINS as a thermal hydraulic regulatory auditing tool for nuclear power plants. Before this decision, KINS (Korea Institute of Nuclear Safety) had developed the RELAP5/MOD3/CANDU code for CANDU safety analyses by modifying the model of the existing PWR auditing tool, RELAP5/MOD3. The main purpose of this study is to transplant the CANDU models of the RELAP5/MOD3/CANDU code to the MARS code including a quality assurance of the developed models

  3. Joint Estimation and Decoding of Space-Time Trellis Codes

    Directory of Open Access Journals (Sweden)

    Zhang Jianqiu

    2002-01-01

    Full Text Available We explore the possibility of using an emerging tool in statistical signal processing, sequential importance sampling (SIS, for joint estimation and decoding of space-time trellis codes (STTC. First, we provide background on SIS, and then we discuss its application to space-time trellis code (STTC systems. It is shown through simulations that SIS is suitable for joint estimation and decoding of STTC with time-varying flat-fading channels when phase ambiguity is avoided. We used a design criterion for STTCs and temporally correlated channels that combats phase ambiguity without pilot signaling. We have shown by simulations that the design is valid.

  4. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies....

  5. Coded ultrasound for blood flow estimation using subband processing

    DEFF Research Database (Denmark)

    Gran, Fredrik; Udesen, Jesper; Nielsen, Michael bachmann

    2007-01-01

    This paper further investigates the use of coded excitation for blood flow estimation in medical ultrasound. Traditional autocorrelation estimators use narrow-band excitation signals to provide sufficient signal-to-noise-ratio (SNR) and velocity estimation performance. In this paper, broadband...... coded signals are used to increase SNR, followed by sub-band processing. The received broadband signal, is filtered using a set of narrow-band filters. Estimating the velocity in each of the bands and averaging the results yields better performance compared to what would be possible when transmitting...... a narrow-band pulse directly. Also, the spatial resolution of the narrow-band pulse would be too poor for brightness-mode (B-mode) imaging and additional transmissions would be required to update the B-mode image. In the described approach, there is no need for additional transmissions, because...

  6. Verification of unfold error estimates in the unfold operator code

    International Nuclear Information System (INIS)

    Fehl, D.L.; Biggs, F.

    1997-01-01

    Spectral unfolding is an inverse mathematical operation that attempts to obtain spectral source information from a set of response functions and data measurements. Several unfold algorithms have appeared over the past 30 years; among them is the unfold operator (UFO) code written at Sandia National Laboratories. In addition to an unfolded spectrum, the UFO code also estimates the unfold uncertainty (error) induced by estimated random uncertainties in the data. In UFO the unfold uncertainty is obtained from the error matrix. This built-in estimate has now been compared to error estimates obtained by running the code in a Monte Carlo fashion with prescribed data distributions (Gaussian deviates). In the test problem studied, data were simulated from an arbitrarily chosen blackbody spectrum (10 keV) and a set of overlapping response functions. The data were assumed to have an imprecision of 5% (standard deviation). One hundred random data sets were generated. The built-in estimate of unfold uncertainty agreed with the Monte Carlo estimate to within the statistical resolution of this relatively small sample size (95% confidence level). A possible 10% bias between the two methods was unresolved. The Monte Carlo technique is also useful in underdetermined problems, for which the error matrix method does not apply. UFO has been applied to the diagnosis of low energy x rays emitted by Z-pinch and ion-beam driven hohlraums. copyright 1997 American Institute of Physics

  7. Distributed Estimation, Coding, and Scheduling in Wireless Visual Sensor Networks

    Science.gov (United States)

    Yu, Chao

    2013-01-01

    In this thesis, we consider estimation, coding, and sensor scheduling for energy efficient operation of wireless visual sensor networks (VSN), which consist of battery-powered wireless sensors with sensing (imaging), computation, and communication capabilities. The competing requirements for applications of these wireless sensor networks (WSN)…

  8. A MORET tool to assist code bias estimation

    International Nuclear Information System (INIS)

    Fernex, F.; Richet, Y.; Letang, E.

    2003-01-01

    This new Graphical User Interface (GUI) developed in JAVA is one of the post-processing tools for MORET4 code. It aims to help users to estimate the importance of the k eff bias due to the code in order to better define the upper safety limit. Moreover, it allows visualizing the distance between an actual configuration case and evaluated critical experiments. This tool depends on a validated experiments database, on sets of physical parameters and on various statistical tools allowing interpolating the calculation bias of the database or displaying the projections of experiments on a reduced base of parameters. The development of this tool is still in progress. (author)

  9. Evaluation of Independent Audit and Corporate Go vernance Practices in Turkey Under The Turkish Commercıal Code No. 6102: A Qualitative Research

    Directory of Open Access Journals (Sweden)

    Yasin Karadeniz

    2015-12-01

    Full Text Available The purpose of this study is as follows: To explain the new dimension that the corporate governance practices, which have had troubles for years in Turkey, have acquired with the Turkish Commercial Code and, while explaining such relations, to reveal the importance of independent auditing, which could not become fully functional and has gone through many problems again in the practices of our country, and also the importance of present situation and the situation in future with the help of Turkish Commercial Code and corporate governance relations.Interviews as a way of qualitative research has been done face to face with at least one chief auditor (mostly CPAs working in any of the independent auditing firms in İzmir and Çanakkale cities.Following interviews with auditors it has been revealed that the Turkish Commercial Code, corporate governance in Turkey would contribute positively to development of independent auditing.

  10. Visualization of RELAP5-3D best estimate code

    International Nuclear Information System (INIS)

    Mesina, G.L.

    2004-01-01

    The Idaho National Engineering Laboratory has developed a number of nuclear plant analysis codes such as RELAP5-3D, SCDAP/RELAP5-3D, and FLUENT/RELAP5-3D that have multi-dimensional modeling capability. The output of these codes is very difficult to analyze without the aid of visualization tools. The RELAP5-3D Graphical User Interface (RGUI) displays these calculations on plant images, functional diagrams, graphs, and by other means. These representations of the data enhance the analysts' ability to recognize plant behavior visually and reduce the difficulty of analyzing complex three-dimensional models. This paper describes the Graphical User Interface system for the RELAP5-3D suite of Best Estimate codes. The uses of the Graphical User Interface are illustrated. Examples of user problems solved by use of this interface are given. (author)

  11. Plutonium estimation in the process solutions and oxide dissolved audit samplers by potentiometry using memo titrator

    International Nuclear Information System (INIS)

    Kumaraguru, K.; Shukla, Y.D.; Vijayan, K.; Ramamoorthy, N.; Jambunathan, U.; Kapoor, S.C.

    1990-01-01

    Potentiometric method is employed by using memotitrator coupled with combined electrode for the estimation of plutonium. The estimations are carried out on the process samples and the acid dissolved samples for auditing, in the concentration range of 5 g/l to 20 g/l. The chemical procedure is: i)oxidising plutonium to higher oxidation state by silver oxide, ii)reducing the same by adding excess ferrous, and iii)titrating potassium dichromate against the unreacted ferrous. The plutonium content is computed from ferrous consumed in the reaction. The average percentage error of the method is +/-0.27. The values obtained are in close agreement with those obtained by coulometry. (author)

  12. Adaptive Distributed Video Coding with Correlation Estimation using Expectation Propagation.

    Science.gov (United States)

    Cui, Lijuan; Wang, Shuang; Jiang, Xiaoqian; Cheng, Samuel

    2012-10-15

    Distributed video coding (DVC) is rapidly increasing in popularity by the way of shifting the complexity from encoder to decoder, whereas no compression performance degrades, at least in theory. In contrast with conventional video codecs, the inter-frame correlation in DVC is explored at decoder based on the received syndromes of Wyner-Ziv (WZ) frame and side information (SI) frame generated from other frames available only at decoder. However, the ultimate decoding performances of DVC are based on the assumption that the perfect knowledge of correlation statistic between WZ and SI frames should be available at decoder. Therefore, the ability of obtaining a good statistical correlation estimate is becoming increasingly important in practical DVC implementations. Generally, the existing correlation estimation methods in DVC can be classified into two main types: pre-estimation where estimation starts before decoding and on-the-fly (OTF) estimation where estimation can be refined iteratively during decoding. As potential changes between frames might be unpredictable or dynamical, OTF estimation methods usually outperforms pre-estimation techniques with the cost of increased decoding complexity (e.g., sampling methods). In this paper, we propose a low complexity adaptive DVC scheme using expectation propagation (EP), where correlation estimation is performed OTF as it is carried out jointly with decoding of the factor graph-based DVC code. Among different approximate inference methods, EP generally offers better tradeoff between accuracy and complexity. Experimental results show that our proposed scheme outperforms the benchmark state-of-the-art DISCOVER codec and other cases without correlation tracking, and achieves comparable decoding performance but with significantly low complexity comparing with sampling method.

  13. Adaptive distributed video coding with correlation estimation using expectation propagation

    Science.gov (United States)

    Cui, Lijuan; Wang, Shuang; Jiang, Xiaoqian; Cheng, Samuel

    2012-10-01

    Distributed video coding (DVC) is rapidly increasing in popularity by the way of shifting the complexity from encoder to decoder, whereas no compression performance degrades, at least in theory. In contrast with conventional video codecs, the inter-frame correlation in DVC is explored at decoder based on the received syndromes of Wyner-Ziv (WZ) frame and side information (SI) frame generated from other frames available only at decoder. However, the ultimate decoding performances of DVC are based on the assumption that the perfect knowledge of correlation statistic between WZ and SI frames should be available at decoder. Therefore, the ability of obtaining a good statistical correlation estimate is becoming increasingly important in practical DVC implementations. Generally, the existing correlation estimation methods in DVC can be classified into two main types: pre-estimation where estimation starts before decoding and on-the-fly (OTF) estimation where estimation can be refined iteratively during decoding. As potential changes between frames might be unpredictable or dynamical, OTF estimation methods usually outperforms pre-estimation techniques with the cost of increased decoding complexity (e.g., sampling methods). In this paper, we propose a low complexity adaptive DVC scheme using expectation propagation (EP), where correlation estimation is performed OTF as it is carried out jointly with decoding of the factor graph-based DVC code. Among different approximate inference methods, EP generally offers better tradeoff between accuracy and complexity. Experimental results show that our proposed scheme outperforms the benchmark state-of-the-art DISCOVER codec and other cases without correlation tracking, and achieves comparable decoding performance but with significantly low complexity comparing with sampling method.

  14. Development of simplified decommissioning cost estimation code for nuclear facilities

    International Nuclear Information System (INIS)

    Tachibana, Mitsuo; Shiraishi, Kunio; Ishigami, Tsutomu

    2010-01-01

    The simplified decommissioning cost estimation code for nuclear facilities (DECOST code) was developed in consideration of features and structures of nuclear facilities and similarity of dismantling methods. The DECOST code could calculate 8 evaluation items of decommissioning cost. Actual dismantling in the Japan Atomic Energy Agency (JAEA) was evaluated; unit conversion factors used to calculate the manpower of dismantling activities were evaluated. Consequently, unit conversion factors of general components could be classified into three kinds. Weights of components and structures of the facility were necessary for calculation of manpower. Methods for evaluating weights of components and structures of the facility were studied. Consequently, the weight of components in the facility was proportional to the weight of structures of the facility. The weight of structures of the facility was proportional to the total area of floors in the facility. Decommissioning costs of 7 nuclear facilities in the JAEA were calculated by using the DECOST code. To verify the calculated results, the calculated manpower was compared with the manpower gained from actual dismantling. Consequently, the calculated manpower and actual manpower were almost equal. The outline of the DECOST code, evaluation results of unit conversion factors, the evaluation method of the weights of components and structures of the facility are described in this report. (author)

  15. Health effects estimation code development for accident consequence analysis

    International Nuclear Information System (INIS)

    Togawa, O.; Homma, T.

    1992-01-01

    As part of a computer code system for nuclear reactor accident consequence analysis, two computer codes have been developed for estimating health effects expected to occur following an accident. Health effects models used in the codes are based on the models of NUREG/CR-4214 and are revised for the Japanese population on the basis of the data from the reassessment of the radiation dosimetry and information derived from epidemiological studies on atomic bomb survivors of Hiroshima and Nagasaki. The health effects models include early and continuing effects, late somatic effects and genetic effects. The values of some model parameters are revised for early mortality. The models are modified for predicting late somatic effects such as leukemia and various kinds of cancers. The models for genetic effects are the same as those of NUREG. In order to test the performance of one of these codes, it is applied to the U.S. and Japanese populations. This paper provides descriptions of health effects models used in the two codes and gives comparisons of the mortality risks from each type of cancer for the two populations. (author)

  16. Channel estimation for physical layer network coding systems

    CERN Document Server

    Gao, Feifei; Wang, Gongpu

    2014-01-01

    This SpringerBrief presents channel estimation strategies for the physical later network coding (PLNC) systems. Along with a review of PLNC architectures, this brief examines new challenges brought by the special structure of bi-directional two-hop transmissions that are different from the traditional point-to-point systems and unidirectional relay systems. The authors discuss the channel estimation strategies over typical fading scenarios, including frequency flat fading, frequency selective fading and time selective fading, as well as future research directions. Chapters explore the performa

  17. Auditing Consistency and Usefulness of LOINC Use among Three Large Institutions - Using Version Spaces for Grouping LOINC Codes

    Science.gov (United States)

    Lin, M.C.; Vreeman, D.J.; Huff, S.M.

    2012-01-01

    Objectives We wanted to develop a method for evaluating the consistency and usefulness of LOINC code use across different institutions, and to evaluate the degree of interoperability that can be attained when using LOINC codes for laboratory data exchange. Our specific goals were to: 1) Determine if any contradictory knowledge exists in LOINC. 2) Determine how many LOINC codes were used in a truly interoperable fashion between systems. 3) Provide suggestions for improving the semantic interoperability of LOINC. Methods We collected Extensional Definitions (EDs) of LOINC usage from three institutions. The version space approach was used to divide LOINC codes into small sets, which made auditing of LOINC use across the institutions feasible. We then compared pairings of LOINC codes from the three institutions for consistency and usefulness. Results The number of LOINC codes evaluated were 1,917, 1,267 and 1,693 as obtained from ARUP, Intermountain and Regenstrief respectively. There were 2,022, 2,030, and 2,301 version spaces among ARUP & Intermountain, Intermountain & Regenstrief and ARUP & Regenstrief respectively. Using the EDs as the gold standard, there were 104, 109 and 112 pairs containing contradictory knowledge and there were 1,165, 765 and 1,121 semantically interoperable pairs. The interoperable pairs were classified into three levels: 1) Level I – No loss of meaning, complete information was exchanged by identical codes. 2) Level II – No loss of meaning, but processing of data was needed to make the data completely comparable. 3) Level III – Some loss of meaning. For example, tests with a specific ‘method’ could be rolled-up with tests that were ‘methodless’. Conclusions There are variations in the way LOINC is used for data exchange that result in some data not being truly interoperable across different enterprises. To improve its semantic interoperability, we need to detect and correct any contradictory knowledge within LOINC and add

  18. An Adaptive Motion Estimation Scheme for Video Coding

    Directory of Open Access Journals (Sweden)

    Pengyu Liu

    2014-01-01

    Full Text Available The unsymmetrical-cross multihexagon-grid search (UMHexagonS is one of the best fast Motion Estimation (ME algorithms in video encoding software. It achieves an excellent coding performance by using hybrid block matching search pattern and multiple initial search point predictors at the cost of the computational complexity of ME increased. Reducing time consuming of ME is one of the key factors to improve video coding efficiency. In this paper, we propose an adaptive motion estimation scheme to further reduce the calculation redundancy of UMHexagonS. Firstly, new motion estimation search patterns have been designed according to the statistical results of motion vector (MV distribution information. Then, design a MV distribution prediction method, including prediction of the size of MV and the direction of MV. At last, according to the MV distribution prediction results, achieve self-adaptive subregional searching by the new estimation search patterns. Experimental results show that more than 50% of total search points are dramatically reduced compared to the UMHexagonS algorithm in JM 18.4 of H.264/AVC. As a result, the proposed algorithm scheme can save the ME time up to 20.86% while the rate-distortion performance is not compromised.

  19. Implementation of Wolsong Pump Model, Pressure Tube Deformation Model and Off-take Model into MARS Code for Regulatory Auditing of CANDU Reactors

    Energy Technology Data Exchange (ETDEWEB)

    Yoon, C.; Rhee, B. W.; Chung, B. D. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Cho, Y. J.; Kim, M. W. [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2008-05-15

    Korea currently has four operating units of the CANDU-6 type reactor in Wolsong. However, the safety assessment system for CANDU reactors has not been fully established due to lack of self-reliance technology. Although the CATHENA code had been introduced from AECL, it is undesirable to use vendor's code for regulatory auditing analysis. In Korea, the MARS code has been developed for decades and is being considered by KINS as a thermal hydraulic regulatory auditing tool for nuclear power plants. Before this decision, KINS (Korea Institute of Nuclear Safety) had developed RELAP5/MOD3/CANDU code for CANDU safety analyses by modifying the model of existing PWR auditing tool, RELAP5/MOD3. The main purpose of this study is to transplant the CANDU models of RELAP5/MOD3/CANDU code to MARS code including quality assurance of the developed models. This first part of the research series presents the implementation and verification of the Wolsong pump model, the pressure tube deformation model, and the off-take model for arbitrary-angled branch pipes.

  20. Implementation of Wolsong Pump Model, Pressure Tube Deformation Model and Off-take Model into MARS Code for Regulatory Auditing of CANDU Reactors

    International Nuclear Information System (INIS)

    Yoon, C.; Rhee, B. W.; Chung, B. D.; Cho, Y. J.; Kim, M. W.

    2008-01-01

    Korea currently has four operating units of the CANDU-6 type reactor in Wolsong. However, the safety assessment system for CANDU reactors has not been fully established due to lack of self-reliance technology. Although the CATHENA code had been introduced from AECL, it is undesirable to use vendor's code for regulatory auditing analysis. In Korea, the MARS code has been developed for decades and is being considered by KINS as a thermal hydraulic regulatory auditing tool for nuclear power plants. Before this decision, KINS (Korea Institute of Nuclear Safety) had developed RELAP5/MOD3/CANDU code for CANDU safety analyses by modifying the model of existing PWR auditing tool, RELAP5/MOD3. The main purpose of this study is to transplant the CANDU models of RELAP5/MOD3/CANDU code to MARS code including quality assurance of the developed models. This first part of the research series presents the implementation and verification of the Wolsong pump model, the pressure tube deformation model, and the off-take model for arbitrary-angled branch pipes

  1. Combining Ratio Estimation for Low Density Parity Check (LDPC) Coding

    Science.gov (United States)

    Mahmoud, Saad; Hi, Jianjun

    2012-01-01

    The Low Density Parity Check (LDPC) Code decoding algorithm make use of a scaled receive signal derived from maximizing the log-likelihood ratio of the received signal. The scaling factor (often called the combining ratio) in an AWGN channel is a ratio between signal amplitude and noise variance. Accurately estimating this ratio has shown as much as 0.6 dB decoding performance gain. This presentation briefly describes three methods for estimating the combining ratio: a Pilot-Guided estimation method, a Blind estimation method, and a Simulation-Based Look-Up table. The Pilot Guided Estimation method has shown that the maximum likelihood estimates of signal amplitude is the mean inner product of the received sequence and the known sequence, the attached synchronization marker (ASM) , and signal variance is the difference of the mean of the squared received sequence and the square of the signal amplitude. This method has the advantage of simplicity at the expense of latency since several frames worth of ASMs. The Blind estimation method s maximum likelihood estimator is the average of the product of the received signal with the hyperbolic tangent of the product combining ratio and the received signal. The root of this equation can be determined by an iterative binary search between 0 and 1 after normalizing the received sequence. This method has the benefit of requiring one frame of data to estimate the combining ratio which is good for faster changing channels compared to the previous method, however it is computationally expensive. The final method uses a look-up table based on prior simulated results to determine signal amplitude and noise variance. In this method the received mean signal strength is controlled to a constant soft decision value. The magnitude of the deviation is averaged over a predetermined number of samples. This value is referenced in a look up table to determine the combining ratio that prior simulation associated with the average magnitude of

  2. Constrained motion estimation-based error resilient coding for HEVC

    Science.gov (United States)

    Guo, Weihan; Zhang, Yongfei; Li, Bo

    2018-04-01

    Unreliable communication channels might lead to packet losses and bit errors in the videos transmitted through it, which will cause severe video quality degradation. This is even worse for HEVC since more advanced and powerful motion estimation methods are introduced to further remove the inter-frame dependency and thus improve the coding efficiency. Once a Motion Vector (MV) is lost or corrupted, it will cause distortion in the decoded frame. More importantly, due to motion compensation, the error will propagate along the motion prediction path, accumulate over time, and significantly degrade the overall video presentation quality. To address this problem, we study the problem of encoder-sider error resilient coding for HEVC and propose a constrained motion estimation scheme to mitigate the problem of error propagation to subsequent frames. The approach is achieved by cutting off MV dependencies and limiting the block regions which are predicted by temporal motion vector. The experimental results show that the proposed method can effectively suppress the error propagation caused by bit errors of motion vector and can improve the robustness of the stream in the bit error channels. When the bit error probability is 10-5, an increase of the decoded video quality (PSNR) by up to1.310dB and on average 0.762 dB can be achieved, compared to the reference HEVC.

  3. Learning to Estimate Dynamical State with Probabilistic Population Codes.

    Directory of Open Access Journals (Sweden)

    Joseph G Makin

    2015-11-01

    Full Text Available Tracking moving objects, including one's own body, is a fundamental ability of higher organisms, playing a central role in many perceptual and motor tasks. While it is unknown how the brain learns to follow and predict the dynamics of objects, it is known that this process of state estimation can be learned purely from the statistics of noisy observations. When the dynamics are simply linear with additive Gaussian noise, the optimal solution is the well known Kalman filter (KF, the parameters of which can be learned via latent-variable density estimation (the EM algorithm. The brain does not, however, directly manipulate matrices and vectors, but instead appears to represent probability distributions with the firing rates of population of neurons, "probabilistic population codes." We show that a recurrent neural network-a modified form of an exponential family harmonium (EFH-that takes a linear probabilistic population code as input can learn, without supervision, to estimate the state of a linear dynamical system. After observing a series of population responses (spike counts to the position of a moving object, the network learns to represent the velocity of the object and forms nearly optimal predictions about the position at the next time-step. This result builds on our previous work showing that a similar network can learn to perform multisensory integration and coordinate transformations for static stimuli. The receptive fields of the trained network also make qualitative predictions about the developing and learning brain: tuning gradually emerges for higher-order dynamical states not explicitly present in the inputs, appearing as delayed tuning for the lower-order states.

  4. History by history statistical estimators in the BEAM code system

    International Nuclear Information System (INIS)

    Walters, B.R.B.; Kawrakow, I.; Rogers, D.W.O.

    2002-01-01

    A history by history method for estimating uncertainties has been implemented in the BEAMnrc and DOSXYZnrc codes replacing the method of statistical batches. This method groups scored quantities (e.g., dose) by primary history. When phase-space sources are used, this method groups incident particles according to the primary histories that generated them. This necessitated adding markers (negative energy) to phase-space files to indicate the first particle generated by a new primary history. The new method greatly reduces the uncertainty in the uncertainty estimate. The new method eliminates one dimension (which kept the results for each batch) from all scoring arrays, resulting in memory requirement being decreased by a factor of 2. Correlations between particles in phase-space sources are taken into account. The only correlations with any significant impact on uncertainty are those introduced by particle recycling. Failure to account for these correlations can result in a significant underestimate of the uncertainty. The previous method of accounting for correlations due to recycling by placing all recycled particles in the same batch did work. Neither the new method nor the batch method take into account correlations between incident particles when a phase-space source is restarted so one must avoid restarts

  5. Transient analysis of ABWR reactor using a best estimate code

    International Nuclear Information System (INIS)

    Mizokami, S.; Kitamura, H.; Mototani, A.; Ono, H.

    2004-01-01

    Since the recirculation pumps are mounted internally within the ABWR, core flow will decrease rapidly in the event of a loss of their driving force. A rapid reduction in core flow may cause the onset of boiling transition (BT). Therefore, in order to prevent the onset of BT, a motor-generator (MG) set is added to the power supply system of the reactor internal pump (RIP). Recent studies, however, have shown that dryout within a fuel assembly over a short time period will result in only a small rise in fuel cladding temperature and thus does not pose a threat to fuel integrity. In response to this finding, the standards committee of the Atomic Energy Society of Japan (AESJ) has proposed a post-BT standard which incorporates a cladding temperature criterion. If it is assumed that the MG-set is not added to the RIP power supply system, the result of the safety analysis shows the onset of BT with a subsequent rise in fuel cladding temperature. Although BT occurs under the conservative assumptions of this safety analysis, a possibility exists that BT will not occur under actual operating conditions. The best estimate code TRACG was used to show that BT does not occur and that fuel integrity can be sufficiently maintained under actual conditions. (author)

  6. Media audit reveals inappropriate promotion of products under the scope of the International Code of Marketing of Breast-milk Substitutes in South-East Asia.

    Science.gov (United States)

    Vinje, Kristine Hansen; Phan, Linh Thi Hong; Nguyen, Tuan Thanh; Henjum, Sigrun; Ribe, Lovise Omoijuanfo; Mathisen, Roger

    2017-06-01

    To review regulations and to perform a media audit of promotion of products under the scope of the International Code of Marketing of Breast-milk Substitutes ('the Code') in South-East Asia. We reviewed national regulations relating to the Code and 800 clips of editorial content, 387 advertisements and 217 Facebook posts from January 2015 to January 2016. We explored the ecological association between regulations and market size, and between the number of advertisements and market size and growth of milk formula. Cambodia, Indonesia, Myanmar, Thailand and Vietnam. Regulations on the child's age for inappropriate marketing of products are all below the Code's updated recommendation of 36 months (i.e. 12 months in Thailand and Indonesia; 24 months in the other three countries) and are voluntary in Thailand. Although the advertisements complied with the national regulations on the age limit, they had content (e.g. stages of milk formula; messages about the benefit; pictures of a child) that confused audiences. Market size and growth of milk formula were positively associated with the number of newborns and the number of advertisements, and were not affected by the current level of implementation of breast-milk substitute laws and regulations. The present media audit reveals inappropriate promotion and insufficient national regulation of products under the scope of the Code in South-East Asia. Strengthened implementation of regulations aligned with the Code's updated recommendation should be part of comprehensive strategies to minimize the harmful effects of advertisements of breast-milk substitutes on maternal and child nutrition and health.

  7. Delay Estimation in Long-Code Asynchronous DS/CDMA Systems Using Multiple Antennas

    Directory of Open Access Journals (Sweden)

    Sirbu Marius

    2004-01-01

    Full Text Available The problem of propagation delay estimation in asynchronous long-code DS-CDMA multiuser systems is addressed. Almost all the methods proposed so far in the literature for propagation delay estimation are derived for short codes and the knowledge of the codes is exploited by the estimators. In long-code CDMA, the spreading code is aperiodic and the methods developed for short codes may not be used or may increase the complexity significantly. For example, in the subspace-based estimators, the aperiodic nature of the code may require subspace tracking. In this paper we propose a novel method for simultaneous estimation of the propagation delays of several active users. A specific multiple-input multiple-output (MIMO system model is constructed in a multiuser scenario. In such model the channel matrix contains information about both the users propagation delays and channel impulse responses. Consequently, estimates of the delays are obtained as a by-product of the channel estimation task. The channel matrix has a special structure that is exploited in estimating the delays. The proposed delay estimation method lends itself to an adaptive implementation. Thus, it may be applied to joint channel and delay estimation in uplink DS-CDMA analogously to the method presented by the authors in 2003. The performance of the proposed method is studied in simulation using realistic time-varying channel model and different SNR levels in the face of near-far effects, and using low spreading factor (high data rates.

  8. Development and assessment of best estimate integrated safety analysis code

    Energy Technology Data Exchange (ETDEWEB)

    Chung, Bub Dong; Lee, Young Jin; Hwang, Moon Kyu (and others)

    2007-03-15

    Improvement of the integrated safety analysis code MARS3.0 has been carried out and a multi-D safety analysis application system has been established. Iterative matrix solver and parallel processing algorithm have been introduced, and a LINUX version has been generated to enable MARS to run in cluster PCs. MARS variables and sub-routines have been reformed and modularised to simplify code maintenance. Model uncertainty analyses have been performed for THTF, FLECHT, NEPTUN, and LOFT experiments as well as APR1400 plant. Participations in international cooperation research projects such as OECD BEMUSE, SETH, PKL, BFBT, and TMI-2 have been actively pursued as part of code assessment efforts. The assessment, evaluation and experimental data obtained through international cooperation projects have been registered and maintained in the T/H Databank. Multi-D analyses of APR1400 LBLOCA, DVI Break, SLB, and SGTR have been carried out as a part of application efforts in multi-D safety analysis. GUI based 3D input generator has been developed for user convenience. Operation of the MARS Users Group (MUG) was continued and through MUG, the technology has been transferred to 24 organisations. A set of 4 volumes of user manuals has been compiled and the correction reports for the code errors reported during MARS development have been published.

  9. Development and assessment of best estimate integrated safety analysis code

    International Nuclear Information System (INIS)

    Chung, Bub Dong; Lee, Young Jin; Hwang, Moon Kyu

    2007-03-01

    Improvement of the integrated safety analysis code MARS3.0 has been carried out and a multi-D safety analysis application system has been established. Iterative matrix solver and parallel processing algorithm have been introduced, and a LINUX version has been generated to enable MARS to run in cluster PCs. MARS variables and sub-routines have been reformed and modularised to simplify code maintenance. Model uncertainty analyses have been performed for THTF, FLECHT, NEPTUN, and LOFT experiments as well as APR1400 plant. Participations in international cooperation research projects such as OECD BEMUSE, SETH, PKL, BFBT, and TMI-2 have been actively pursued as part of code assessment efforts. The assessment, evaluation and experimental data obtained through international cooperation projects have been registered and maintained in the T/H Databank. Multi-D analyses of APR1400 LBLOCA, DVI Break, SLB, and SGTR have been carried out as a part of application efforts in multi-D safety analysis. GUI based 3D input generator has been developed for user convenience. Operation of the MARS Users Group (MUG) was continued and through MUG, the technology has been transferred to 24 organisations. A set of 4 volumes of user manuals has been compiled and the correction reports for the code errors reported during MARS development have been published

  10. Zadoff-Chu coded ultrasonic signal for accurate range estimation

    KAUST Repository

    AlSharif, Mohammed H.

    2017-11-02

    This paper presents a new adaptation of Zadoff-Chu sequences for the purpose of range estimation and movement tracking. The proposed method uses Zadoff-Chu sequences utilizing a wideband ultrasonic signal to estimate the range between two devices with very high accuracy and high update rate. This range estimation method is based on time of flight (TOF) estimation using cyclic cross correlation. The system was experimentally evaluated under different noise levels and multi-user interference scenarios. For a single user, the results show less than 7 mm error for 90% of range estimates in a typical indoor environment. Under the interference from three other users, the 90% error was less than 25 mm. The system provides high estimation update rate allowing accurate tracking of objects moving with high speed.

  11. Zadoff-Chu coded ultrasonic signal for accurate range estimation

    KAUST Repository

    AlSharif, Mohammed H.; Saad, Mohamed; Siala, Mohamed; Ballal, Tarig; Boujemaa, Hatem; Al-Naffouri, Tareq Y.

    2017-01-01

    This paper presents a new adaptation of Zadoff-Chu sequences for the purpose of range estimation and movement tracking. The proposed method uses Zadoff-Chu sequences utilizing a wideband ultrasonic signal to estimate the range between two devices with very high accuracy and high update rate. This range estimation method is based on time of flight (TOF) estimation using cyclic cross correlation. The system was experimentally evaluated under different noise levels and multi-user interference scenarios. For a single user, the results show less than 7 mm error for 90% of range estimates in a typical indoor environment. Under the interference from three other users, the 90% error was less than 25 mm. The system provides high estimation update rate allowing accurate tracking of objects moving with high speed.

  12. Best estimate LB LOCA approach based on advanced thermal-hydraulic codes

    International Nuclear Information System (INIS)

    Sauvage, J.Y.; Gandrille, J.L.; Gaurrand, M.; Rochwerger, D.; Thibaudeau, J.; Viloteau, E.

    2004-01-01

    Improvements achieved in thermal-hydraulics with development of Best Estimate computer codes, have led number of Safety Authorities to preconize realistic analyses instead of conservative calculations. The potentiality of a Best Estimate approach for the analysis of LOCAs urged FRAMATOME to early enter into the development with CEA and EDF of the 2nd generation code CATHARE, then of a LBLOCA BE methodology with BWNT following the Code Scaling Applicability and Uncertainty (CSAU) proceeding. CATHARE and TRAC are the basic tools for LOCA studies which will be performed by FRAMATOME according to either a deterministic better estimate (dbe) methodology or a Statistical Best Estimate (SBE) methodology. (author)

  13. Utilisation of best estimate system codes and best estimate methods in safety analyses of VVER reactors in the Czech Republic

    International Nuclear Information System (INIS)

    Macek, Jiri; Kral, Pavel

    2010-01-01

    The content of the presentation was as follows: Conservative versus best estimate approach, Brief description and selection of methodology, Description of uncertainty methods, Examples of the BE methodology. It is concluded that where BE computer codes are used, uncertainty and sensitivity analyses should be included; if best estimate codes + uncertainty are used, the safety margins increase; and BE + BSA is the next step in licensing analyses. (P.A.)

  14. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  15. Rotated Walsh-Hadamard Spreading with Robust Channel Estimation for a Coded MC-CDMA System

    Directory of Open Access Journals (Sweden)

    Raulefs Ronald

    2004-01-01

    Full Text Available We investigate rotated Walsh-Hadamard spreading matrices for a broadband MC-CDMA system with robust channel estimation in the synchronous downlink. The similarities between rotated spreading and signal space diversity are outlined. In a multiuser MC-CDMA system, possible performance improvements are based on the chosen detector, the channel code, and its Hamming distance. By applying rotated spreading in comparison to a standard Walsh-Hadamard spreading code, a higher throughput can be achieved. As combining the channel code and the spreading code forms a concatenated code, the overall minimum Hamming distance of the concatenated code increases. This asymptotically results in an improvement of the bit error rate for high signal-to-noise ratio. Higher convolutional channel code rates are mostly generated by puncturing good low-rate channel codes. The overall Hamming distance decreases significantly for the punctured channel codes. Higher channel code rates are favorable for MC-CDMA, as MC-CDMA utilizes diversity more efficiently compared to pure OFDMA. The application of rotated spreading in an MC-CDMA system allows exploiting diversity even further. We demonstrate that the rotated spreading gain is still present for a robust pilot-aided channel estimator. In a well-designed system, rotated spreading extends the performance by using a maximum likelihood detector with robust channel estimation at the receiver by about 1 dB.

  16. Joint disparity and motion estimation using optical flow for multiview Distributed Video Coding

    DEFF Research Database (Denmark)

    Salmistraro, Matteo; Raket, Lars Lau; Brites, Catarina

    2014-01-01

    Distributed Video Coding (DVC) is a video coding paradigm where the source statistics are exploited at the decoder based on the availability of Side Information (SI). In a monoview video codec, the SI is generated by exploiting the temporal redundancy of the video, through motion estimation and c...

  17. Variable disparity-motion estimation based fast three-view video coding

    Science.gov (United States)

    Bae, Kyung-Hoon; Kim, Seung-Cheol; Hwang, Yong Seok; Kim, Eun-Soo

    2009-02-01

    In this paper, variable disparity-motion estimation (VDME) based 3-view video coding is proposed. In the encoding, key-frame coding (KFC) based motion estimation and variable disparity estimation (VDE) for effectively fast three-view video encoding are processed. These proposed algorithms enhance the performance of 3-D video encoding/decoding system in terms of accuracy of disparity estimation and computational overhead. From some experiments, stereo sequences of 'Pot Plant' and 'IVO', it is shown that the proposed algorithm's PSNRs is 37.66 and 40.55 dB, and the processing time is 0.139 and 0.124 sec/frame, respectively.

  18. Re-estimation of Motion and Reconstruction for Distributed Video Coding

    DEFF Research Database (Denmark)

    Luong, Huynh Van; Raket, Lars Lau; Forchhammer, Søren

    2014-01-01

    Transform domain Wyner-Ziv (TDWZ) video coding is an efficient approach to distributed video coding (DVC), which provides low complexity encoding by exploiting the source statistics at the decoder side. The DVC coding efficiency depends mainly on side information and noise modeling. This paper...... proposes a motion re-estimation technique based on optical flow to improve side information and noise residual frames by taking partially decoded information into account. To improve noise modeling, a noise residual motion re-estimation technique is proposed. Residual motion compensation with motion...

  19. Motion estimation for video coding efficient algorithms and architectures

    CERN Document Server

    Chakrabarti, Indrajit; Chatterjee, Sumit Kumar

    2015-01-01

    The need of video compression in the modern age of visual communication cannot be over-emphasized. This monograph will provide useful information to the postgraduate students and researchers who wish to work in the domain of VLSI design for video processing applications. In this book, one can find an in-depth discussion of several motion estimation algorithms and their VLSI implementation as conceived and developed by the authors. It records an account of research done involving fast three step search, successive elimination, one-bit transformation and its effective combination with diamond search and dynamic pixel truncation techniques. Two appendices provide a number of instances of proof of concept through Matlab and Verilog program segments. In this aspect, the book can be considered as first of its kind. The architectures have been developed with an eye to their applicability in everyday low-power handheld appliances including video camcorders and smartphones.

  20. Approaches in highly parameterized inversion - PEST++, a Parameter ESTimation code optimized for large environmental models

    Science.gov (United States)

    Welter, David E.; Doherty, John E.; Hunt, Randall J.; Muffels, Christopher T.; Tonkin, Matthew J.; Schreuder, Willem A.

    2012-01-01

    An object-oriented parameter estimation code was developed to incorporate benefits of object-oriented programming techniques for solving large parameter estimation modeling problems. The code is written in C++ and is a formulation and expansion of the algorithms included in PEST, a widely used parameter estimation code written in Fortran. The new code is called PEST++ and is designed to lower the barriers of entry for users and developers while providing efficient algorithms that can accommodate large, highly parameterized problems. This effort has focused on (1) implementing the most popular features of PEST in a fashion that is easy for novice or experienced modelers to use and (2) creating a software design that is easy to extend; that is, this effort provides a documented object-oriented framework designed from the ground up to be modular and extensible. In addition, all PEST++ source code and its associated libraries, as well as the general run manager source code, have been integrated in the Microsoft Visual Studio® 2010 integrated development environment. The PEST++ code is designed to provide a foundation for an open-source development environment capable of producing robust and efficient parameter estimation tools for the environmental modeling community into the future.

  1. 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.

  2. EXTRAN: A computer code for estimating concentrations of toxic substances at control room air intakes

    International Nuclear Information System (INIS)

    Ramsdell, J.V.

    1991-03-01

    This report presents the NRC staff with a tool for assessing the potential effects of accidental releases of radioactive materials and toxic substances on habitability of nuclear facility control rooms. The tool is a computer code that estimates concentrations at nuclear facility control room air intakes given information about the release and the environmental conditions. The name of the computer code is EXTRAN. EXTRAN combines procedures for estimating the amount of airborne material, a Gaussian puff dispersion model, and the most recent algorithms for estimating diffusion coefficients in building wakes. It is a modular computer code, written in FORTRAN-77, that runs on personal computers. It uses a math coprocessor, if present, but does not require one. Code output may be directed to a printer or disk files. 25 refs., 8 figs., 4 tabs

  3. 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...

  4. An Efficient Code-Timing Estimator for DS-CDMA Systems over Resolvable Multipath Channels

    Directory of Open Access Journals (Sweden)

    Jian Li

    2005-04-01

    Full Text Available We consider the problem of training-based code-timing estimation for the asynchronous direct-sequence code-division multiple-access (DS-CDMA system. We propose a modified large-sample maximum-likelihood (MLSML estimator that can be used for the code-timing estimation for the DS-CDMA systems over the resolvable multipath channels in closed form. Simulation results show that MLSML can be used to provide a high correct acquisition probability and a high estimation accuracy. Simulation results also show that MLSML can have very good near-far resistant capability due to employing a data model similar to that for adaptive array processing where strong interferences can be suppressed.

  5. Development and application of best-estimate LWR safety analysis codes

    International Nuclear Information System (INIS)

    Reocreux, M.

    1997-01-01

    This paper is a review of the status and the future orientations of the development and application of best estimate LWR safety analysis codes. The present status of these codes exhibits a large success and almost a complete fulfillment of the objectives which were assigned in the 70s. The applications of Best Estimate codes are numerous and cover a large variety of safety questions. However these applications raised a number of problems. The first ones concern the need to have a better control of the quality of the results. This means requirements on code assessment and on uncertainties evaluation. The second ones concern needs for code development and specifically regarding physical models, numerics, coupling with other codes and programming. The analysis of the orientations for code developments and applications in the next years, shows that some developments should be made without delay in order to solve today questions whereas some others are more long term and should be tested for example in some pilot programmes before being eventually applied in main code development. Each of these development programmes are analyzed in the paper by detailing their main content and their possible interest. (author)

  6. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

    Mar 30, 2015 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which outlines the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;.

  7. Estimates of margins in ASME Code strength values for stainless steel nuclear piping

    International Nuclear Information System (INIS)

    Ware, A.G.

    1995-01-01

    The margins in the ASME Code stainless steel allowable stress values that can be attributed to the variations in material strength are evaluated for nuclear piping steels. Best-fit curves were calculated for the material test data that were used to determine allowable stress values for stainless steels in the ASME Code, supplemented by more recent data, to estimate the mean stresses. The mean yield stresses (on which the stainless steel S m values are based) from the test data are about 15 to 20% greater than the ASME Code yield stress values. The ASME Code yield stress values are estimated to approximately coincide with the 97% confidence limit from the test data. The mean and 97% confidence limit values can be used in the probabilistic risk assessments of nuclear piping

  8. Maximum Likelihood Blind Channel Estimation for Space-Time Coding Systems

    Directory of Open Access Journals (Sweden)

    Hakan A. Çırpan

    2002-05-01

    Full Text Available Sophisticated signal processing techniques have to be developed for capacity enhancement of future wireless communication systems. In recent years, space-time coding is proposed to provide significant capacity gains over the traditional communication systems in fading wireless channels. Space-time codes are obtained by combining channel coding, modulation, transmit diversity, and optional receive diversity in order to provide diversity at the receiver and coding gain without sacrificing the bandwidth. In this paper, we consider the problem of blind estimation of space-time coded signals along with the channel parameters. Both conditional and unconditional maximum likelihood approaches are developed and iterative solutions are proposed. The conditional maximum likelihood algorithm is based on iterative least squares with projection whereas the unconditional maximum likelihood approach is developed by means of finite state Markov process modelling. The performance analysis issues of the proposed methods are studied. Finally, some simulation results are presented.

  9. Development of a Computer Code for the Estimation of Fuel Rod Failure

    Energy Technology Data Exchange (ETDEWEB)

    Rhee, I.H.; Ahn, H.J. [Korea Electric Power Research Institute, Daejeon (Korea, Republic of)

    1997-12-31

    Much research has already been performed to obtain the information on the degree of failed fuel rods from the primary coolant activities of operating PWRs in the last few decades. The computer codes that are currently in use for domestic nuclear power plants, such as CADE code and ABB-CE codes developed by Westinghouse and ABB-CE, respectively, still give significant overall errors in estimating the failed fuel rods. In addition, with the CADE code, it is difficult to predict the degree of fuel rod failures during the transient period of nuclear reactor operation, where as the ABB-CE codes are relatively more difficult to use for end-users. In particular, the rapid progresses made recently in the area of the computer hardware and software systems that their computer programs be more versatile and user-friendly. While the MS windows system that is centered on the graphic user interface and multitasking is now in widespread use, the computer codes currently employed at the nuclear power plants, such as CADE and ABB-CE codes, can only be run on the DOS system. Moreover, it is desirable to have a computer code for the fuel rod failure estimation that can directly use the radioactivity data obtained from the on-line monitoring system of the primary coolant activity. The main purpose of this study is, therefore, to develop a Windows computer code that can predict the location, the number of failed fuel rods,and the degree of failures using the radioactivity data obtained from the primary coolant activity for PWRs. Another objective is to combine this computer code with the on-line monitoring system of the primary coolant radioactivity at Kori 3 and 4 operating nuclear power plants and enable their combined use for on-line evaluation of the number and degree of fuel rod failures. (author). 49 refs., 85 figs., 30 tabs.

  10. A Review on Block Matching Motion Estimation and Automata Theory based Approaches for Fractal Coding

    Directory of Open Access Journals (Sweden)

    Shailesh Kamble

    2016-12-01

    Full Text Available Fractal compression is the lossy compression technique in the field of gray/color image and video compression. It gives high compression ratio, better image quality with fast decoding time but improvement in encoding time is a challenge. This review paper/article presents the analysis of most significant existing approaches in the field of fractal based gray/color images and video compression, different block matching motion estimation approaches for finding out the motion vectors in a frame based on inter-frame coding and intra-frame coding i.e. individual frame coding and automata theory based coding approaches to represent an image/sequence of images. Though different review papers exist related to fractal coding, this paper is different in many sense. One can develop the new shape pattern for motion estimation and modify the existing block matching motion estimation with automata coding to explore the fractal compression technique with specific focus on reducing the encoding time and achieving better image/video reconstruction quality. This paper is useful for the beginners in the domain of video compression.

  11. Accuracy estimation for intermediate and low energy neutron transport calculation with Monte Carlo code MCNP

    International Nuclear Information System (INIS)

    Kotegawa, Hiroshi; Sasamoto, Nobuo; Tanaka, Shun-ichi

    1987-02-01

    Both ''measured radioactive inventory due to neutron activation in the shield concrete of JPDR'' and ''measured intermediate and low energy neutron spectra penetrating through a graphite sphere'' are analyzed using a continuous energy model Monte Carlo code MCNP so as to estimate calculational accuracy of the code for neutron transport in thermal and epithermal energy regions. Analyses reveal that MCNP calculates thermal neutron spectra fairly accurately, while it apparently over-estimates epithermal neutron spectra (of approximate 1/E distribution) as compared with the measurements. (author)

  12. Other best-estimate code and methodology applications in addition to licensing

    International Nuclear Information System (INIS)

    Tanarro, A.

    1999-01-01

    Along with their applications for licensing purposes, best-estimate thermalhydraulic codes allow for a wide scope of additional uses and applications, in which as realistic and realizable results as possible are necessary. Although many of these applications have been successfully developed nowadays, the use of best-estimate codes for applications other than those associated to licensing processes is not so well known among the nuclear community. This issue shows some of these applications, briefly describing their more significant and specific features. (Author)

  13. Blind Estimation of the Phase and Carrier Frequency Offsets for LDPC-Coded Systems

    Directory of Open Access Journals (Sweden)

    Houcke Sebastien

    2010-01-01

    Full Text Available Abstract We consider in this paper the problem of phase offset and Carrier Frequency Offset (CFO estimation for Low-Density Parity-Check (LDPC coded systems. We propose new blind estimation techniques based on the calculation and minimization of functions of the Log-Likelihood Ratios (LLR of the syndrome elements obtained according to the parity check matrix of the error-correcting code. In the first part of this paper, we consider phase offset estimation for a Binary Phase Shift Keying (BPSK modulation and propose a novel estimation technique. Simulation results show that the proposed method is very effective and outperforms many existing algorithms. Then, we modify the estimation criterion so that it can work for higher-order modulations. One interesting feature of the proposed algorithm when applied to high-order modulations is that the phase offset of the channel can be blindly estimated without any ambiguity. In the second part of the paper, we consider the problem of CFO estimation and propose estimation techniques that are based on the same concept as the ones presented for the phase offset estimation. The Mean Squared Error (MSE and Bit Error Rate (BER curves show the efficiency of the proposed estimation techniques.

  14. A statistical methodology for quantification of uncertainty in best estimate code physical models

    International Nuclear Information System (INIS)

    Vinai, Paolo; Macian-Juan, Rafael; Chawla, Rakesh

    2007-01-01

    A novel uncertainty assessment methodology, based on a statistical non-parametric approach, is presented in this paper. It achieves quantification of code physical model uncertainty by making use of model performance information obtained from studies of appropriate separate-effect tests. Uncertainties are quantified in the form of estimated probability density functions (pdf's), calculated with a newly developed non-parametric estimator. The new estimator objectively predicts the probability distribution of the model's 'error' (its uncertainty) from databases reflecting the model's accuracy on the basis of available experiments. The methodology is completed by applying a novel multi-dimensional clustering technique based on the comparison of model error samples with the Kruskall-Wallis test. This takes into account the fact that a model's uncertainty depends on system conditions, since a best estimate code can give predictions for which the accuracy is affected by the regions of the physical space in which the experiments occur. The final result is an objective, rigorous and accurate manner of assigning uncertainty to coded models, i.e. the input information needed by code uncertainty propagation methodologies used for assessing the accuracy of best estimate codes in nuclear systems analysis. The new methodology has been applied to the quantification of the uncertainty in the RETRAN-3D void model and then used in the analysis of an independent separate-effect experiment. This has clearly demonstrated the basic feasibility of the approach, as well as its advantages in yielding narrower uncertainty bands in quantifying the code's accuracy for void fraction predictions

  15. The use of best estimate codes to improve the simulation in real time

    International Nuclear Information System (INIS)

    Rivero, N.; Esteban, J. A.; Lenhardt, G.

    2007-01-01

    Best estimate codes are assumed to be the technology solution providing the most realistic and accurate response. Best estimate technology provides a complementary solution to the conservative simulation technology usually applied to determine plant safety margins and perform security related studies. Tecnatom in the early 90's, within the MAS project, pioneered the initiative to implement best estimate code in its training simulators. Result of this project was the implementation of the first six-equations thermal hydraulic code worldwide (TRAC R T), running in a training environment. To meet real time and other specific training requirements, it was necessary to overcome important difficulties. Tecnatom has just adapted the Global Nuclear Fuel core Design code: PANAC 11, and is about to complete the General Electric TRACG04 thermal hydraulic code adaptation. This technology features a unique solution for nuclear plants aiming at providing the highest fidelity in simulation, enabling to consider the simulator as a multipurpose: engineering and training, simulation platform. Besides, a visual environment designed to optimize the models life cycle, covering both pre and post-processing activities, is in its late development phase. (Author)

  16. A new code for parameter estimation in searches for gravitational waves from known pulsars

    International Nuclear Information System (INIS)

    Pitkin, M; Gill, C; Macdonald, E; Woan, G; Veitch, J

    2012-01-01

    We describe the consistency testing of a new code for gravitational wave signal parameter estimation in known pulsar searches. The code uses an implementation of nested sampling to explore the likelihood volume. Using fake signals and simulated noise we compare this to a previous code that calculated the signal parameter posterior distributions on both a grid and using a crude Markov chain Monte Carlo (MCMC) method. We define a new parameterisation of two orientation angles of neutron stars used in the signal model (the initial phase and polarisation angle), which breaks a degeneracy between them and allows more efficient exploration of those parameters. Finally, we briefly describe potential areas for further study and the uses of this code in the future.

  17. Power Control and Coding Formulation for State Estimation with Wireless Sensors

    DEFF Research Database (Denmark)

    Quevedo, Daniel; Østergaard, Jan; Ahlen, Anders

    2014-01-01

    efficient communication. In this paper, we examine the role of power control and coding for Kalman filtering over wireless correlated channels. Two estimation architectures are considered; initially, the sensors send their measurements directly to a single gateway (GW). Next, wireless relay nodes provide...... additional links. The GW decides on the coding scheme and the transmitter power levels of the wireless nodes. The decision process is carried out online and adapts to varying channel conditions to improve the tradeoff between state estimation accuracy and energy expenditure. In combination with predictive......Technological advances made wireless sensors cheap and reliable enough to be brought into industrial use. A major challenge arises from the fact that wireless channels introduce random packet dropouts. Power control and coding are key enabling technologies in wireless communications to ensure...

  18. Single-Trial Evoked Potential Estimating Based on Sparse Coding under Impulsive Noise Environment

    Directory of Open Access Journals (Sweden)

    Nannan Yu

    2018-01-01

    Full Text Available Estimating single-trial evoked potentials (EPs corrupted by the spontaneous electroencephalogram (EEG can be regarded as signal denoising problem. Sparse coding has significant success in signal denoising and EPs have been proven to have strong sparsity over an appropriate dictionary. In sparse coding, the noise generally is considered to be a Gaussian random process. However, some studies have shown that the background noise in EPs may present an impulsive characteristic which is far from Gaussian but suitable to be modeled by the α-stable distribution 1<α≤2. Consequently, the performances of general sparse coding will degrade or even fail. In view of this, we present a new sparse coding algorithm using p-norm optimization in single-trial EPs estimating. The algorithm can track the underlying EPs corrupted by α-stable distribution noise, trial-by-trial, without the need to estimate the α value. Simulations and experiments on human visual evoked potentials and event-related potentials are carried out to examine the performance of the proposed approach. Experimental results show that the proposed method is effective in estimating single-trial EPs under impulsive noise environment.

  19. Audit of the global carbon budget: estimate errors and their impact on uptake uncertainty

    Science.gov (United States)

    Ballantyne, A. P.; Andres, R.; Houghton, R.; Stocker, B. D.; Wanninkhof, R.; Anderegg, W.; Cooper, L. A.; DeGrandpre, M.; Tans, P. P.; Miller, J. B.; Alden, C.; White, J. W. C.

    2015-04-01

    Over the last 5 decades monitoring systems have been developed to detect changes in the accumulation of carbon (C) in the atmosphere and ocean; however, our ability to detect changes in the behavior of the global C cycle is still hindered by measurement and estimate errors. Here we present a rigorous and flexible framework for assessing the temporal and spatial components of estimate errors and their impact on uncertainty in net C uptake by the biosphere. We present a novel approach for incorporating temporally correlated random error into the error structure of emission estimates. Based on this approach, we conclude that the 2σ uncertainties of the atmospheric growth rate have decreased from 1.2 Pg C yr-1 in the 1960s to 0.3 Pg C yr-1 in the 2000s due to an expansion of the atmospheric observation network. The 2σ uncertainties in fossil fuel emissions have increased from 0.3 Pg C yr-1 in the 1960s to almost 1.0 Pg C yr-1 during the 2000s due to differences in national reporting errors and differences in energy inventories. Lastly, while land use emissions have remained fairly constant, their errors still remain high and thus their global C uptake uncertainty is not trivial. Currently, the absolute errors in fossil fuel emissions rival the total emissions from land use, highlighting the extent to which fossil fuels dominate the global C budget. Because errors in the atmospheric growth rate have decreased faster than errors in total emissions have increased, a ~20% reduction in the overall uncertainty of net C global uptake has occurred. Given all the major sources of error in the global C budget that we could identify, we are 93% confident that terrestrial C uptake has increased and 97% confident that ocean C uptake has increased over the last 5 decades. Thus, it is clear that arguably one of the most vital ecosystem services currently provided by the biosphere is the continued removal of approximately half of atmospheric CO2 emissions from the atmosphere

  20. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

    Mohamad Naimi Mohamad-Nor; ; Rohami Shafie; Wan Nordin Wan-Hussin

    2010-01-01

    This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee indep...

  1. Progress in the Development of J Estimation Schemes for the RSE-M Code

    International Nuclear Information System (INIS)

    Le Delliou, Patrick; Sermage, Jean-Philippe; Cambefort, Pierre; Barthelet, Bruno; Gilles, Philippe; Michel, Bruno

    2002-01-01

    The RSE-M Code provides rules and requirements for in-service inspection of French Pressurized Water Reactor power plant components. The Code gives non mandatory guidance for analytical evaluation of flaws. To calculate the stress intensity factors in pipes and shells containing semi-elliptical surface defects, influence coefficients are given for a wide range of geometrical parameters. To calculate the J integral for a circumferential surface crack in a straight pipe, simplified methods are available in the present version of the Code (2000 Addenda) for mechanical loads (in-plane bending and torsion moments, pressure), thermal loads as well as for the combination of these loads. This paper presents the recent advances in the development of J-estimation schemes for two configurations: a longitudinal surface crack in a straight pipe, a longitudinal surface crack in the mid-section of an elbow. (authors)

  2. An overview of J estimation schemes developed for the RSE-M code

    International Nuclear Information System (INIS)

    Delliou, Patrick Le; Sermage, Jean-Philippe; Barthelet, Bruno; Michel, Bruno; Gilles, Philippe

    2003-01-01

    The RSE-M Code provides rules and requirements for in-service inspection of French Pressurized Water Reactor power plant components. The RSE-M Code gives non mandatory guidance for analytical evaluation of flaws. To calculate the stress intensity factors in pipes and shells containing semi-elliptical surface defects, influence coefficients are given for a wide range of geometrical parameters. To calculate the J integral for surface cracks in pipes and elbows, simplified methods have been developed for mechanical loads (in-plane bending and torsion moments, pressure), thermal loads as well as for the combination of these loads. This paper presents an overview of the J-estimation schemes presently available: a circumferential surface crack in a straight pipe (already included in the 2000 Addenda of the Code), a circumferential surface crack in a tapered transition, a longitudinal surface crack in a straight pipe, a longitudinal surface crack in the mid-section of an elbow. (author)

  3. 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

  4. Comparison of the sand liquefaction estimated based on codes and practical earthquake damage phenomena

    Science.gov (United States)

    Fang, Yi; Huang, Yahong

    2017-12-01

    Conducting sand liquefaction estimated based on codes is the important content of the geotechnical design. However, the result, sometimes, fails to conform to the practical earthquake damages. Based on the damage of Tangshan earthquake and engineering geological conditions, three typical sites are chosen. Moreover, the sand liquefaction probability was evaluated on the three sites by using the method in the Code for Seismic Design of Buildings and the results were compared with the sand liquefaction phenomenon in the earthquake. The result shows that the difference between sand liquefaction estimated based on codes and the practical earthquake damage is mainly attributed to the following two aspects: The primary reasons include disparity between seismic fortification intensity and practical seismic oscillation, changes of groundwater level, thickness of overlying non-liquefied soil layer, local site effect and personal error. Meanwhile, although the judgment methods in the codes exhibit certain universality, they are another reason causing the above difference due to the limitation of basic data and the qualitative anomaly of the judgment formulas.

  5. An estimation of uncertainties in containment P/T analysis using CONTEMPT/LT code

    International Nuclear Information System (INIS)

    Kang, Y.M.; Park, G.C.; Lee, U.C.; Kang, C.S.

    1991-01-01

    In a nuclear power plant, the containment design pressure and temperature (P/T) have been established based on the unrealistic conservatism with suffering from a drawback in the economics. Thus, it is necessary that the uncertainties of design P/T values have to be well defined through an extensive uncertainty analysis with plant-specific input data and or models used in the computer code. This study is to estimate plant-specific uncertainties of containment design P/T using the Monte Carlo method in Kori-3 reactor. Kori-3 plant parameters and Uchida heat transfer coefficient are selected to be treated statistically after the sensitivity study. The Monte Carlo analysis has performed based on the response surface method with the CONTEMPT/LT code and Latin Hypercube sampling technique. Finally, the design values based on 95 %/95 % probability are compared with worst estimated values to assess the design margin. (author)

  6. Generating Health Estimates by Zip Code: A Semiparametric Small Area Estimation Approach Using the California Health Interview Survey.

    Science.gov (United States)

    Wang, Yueyan; Ponce, Ninez A; Wang, Pan; Opsomer, Jean D; Yu, Hongjian

    2015-12-01

    We propose a method to meet challenges in generating health estimates for granular geographic areas in which the survey sample size is extremely small. Our generalized linear mixed model predicts health outcomes using both individual-level and neighborhood-level predictors. The model's feature of nonparametric smoothing function on neighborhood-level variables better captures the association between neighborhood environment and the outcome. Using 2011 to 2012 data from the California Health Interview Survey, we demonstrate an empirical application of this method to estimate the fraction of residents without health insurance for Zip Code Tabulation Areas (ZCTAs). Our method generated stable estimates of uninsurance for 1519 of 1765 ZCTAs (86%) in California. For some areas with great socioeconomic diversity across adjacent neighborhoods, such as Los Angeles County, the modeled uninsured estimates revealed much heterogeneity among geographically adjacent ZCTAs. The proposed method can increase the value of health surveys by providing modeled estimates for health data at a granular geographic level. It can account for variations in health outcomes at the neighborhood level as a result of both socioeconomic characteristics and geographic locations.

  7. Best estimate procedures for fatigue evaluation in the framework of German KTA code

    Energy Technology Data Exchange (ETDEWEB)

    Seichter, Johannes [Siempelkamp Pruef- und Gutachter-Gesellschaft mbH, Dresden (Germany); Reese, Sven H.; Klucke, Dietmar [E.ON Kernkraft GmbH, Hannover (Germany)

    2013-07-01

    By decreasing the level of conservatism in fatigue analyses it is possible to reduce as well fatigue usage factors calculated for EOL (end of life) as 'actual CUF' (cumulative fatigue usage factor) of NPP components considerably. It is the opinion of the authors, that the mentioned best estimate procedures should be used in the course of fatigue assessment to fulfill e.g. the demands of the KTA code with regard to environmental assisted fatigue. (orig.)

  8. Deterministic sensitivity and uncertainty methodology for best estimate system codes applied in nuclear technology

    International Nuclear Information System (INIS)

    Petruzzi, A.; D'Auria, F.; Cacuci, D.G.

    2009-01-01

    Nuclear Power Plant (NPP) technology has been developed based on the traditional defense in depth philosophy supported by deterministic and overly conservative methods for safety analysis. In the 1970s [1], conservative hypotheses were introduced for safety analyses to address existing uncertainties. Since then, intensive thermal-hydraulic experimental research has resulted in a considerable increase in knowledge and consequently in the development of best-estimate codes able to provide more realistic information about the physical behaviour and to identify the most relevant safety issues allowing the evaluation of the existing actual margins between the results of the calculations and the acceptance criteria. However, the best-estimate calculation results from complex thermal-hydraulic system codes (like Relap5, Cathare, Athlet, Trace, etc..) are affected by unavoidable approximations that are un-predictable without the use of computational tools that account for the various sources of uncertainty. Therefore the use of best-estimate codes (BE) within the reactor technology, either for design or safety purposes, implies understanding and accepting the limitations and the deficiencies of those codes. Taking into consideration the above framework, a comprehensive approach for utilizing quantified uncertainties arising from Integral Test Facilities (ITFs, [2]) and Separate Effect Test Facilities (SETFs, [3]) in the process of calibrating complex computer models for the application to NPP transient scenarios has been developed. The methodology proposed is capable of accommodating multiple SETFs and ITFs to learn as much as possible about uncertain parameters, allowing for the improvement of the computer model predictions based on the available experimental evidences. The proposed methodology constitutes a major step forward with respect to the generally used expert judgment and statistical methods as it permits a) to establish the uncertainties of any parameter

  9. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

  10. Distributed Space-Time Block Coded Transmission with Imperfect Channel Estimation: Achievable Rate and Power Allocation

    Directory of Open Access Journals (Sweden)

    Sonia Aïssa

    2008-05-01

    Full Text Available This paper investigates the effects of channel estimation error at the receiver on the achievable rate of distributed space-time block coded transmission. We consider that multiple transmitters cooperate to send the signal to the receiver and derive lower and upper bounds on the mutual information of distributed space-time block codes (D-STBCs when the channel gains and channel estimation error variances pertaining to different transmitter-receiver links are unequal. Then, assessing the gap between these two bounds, we provide a limiting value that upper bounds the latter at any input transmit powers, and also show that the gap is minimum if the receiver can estimate the channels of different transmitters with the same accuracy. We further investigate positioning the receiving node such that the mutual information bounds of D-STBCs and their robustness to the variations of the subchannel gains are maximum, as long as the summation of these gains is constant. Furthermore, we derive the optimum power transmission strategy to achieve the outage capacity lower bound of D-STBCs under arbitrary numbers of transmit and receive antennas, and provide closed-form expressions for this capacity metric. Numerical simulations are conducted to corroborate our analysis and quantify the effects of imperfect channel estimation.

  11. Asymmetric Joint Source-Channel Coding for Correlated Sources with Blind HMM Estimation at the Receiver

    Directory of Open Access Journals (Sweden)

    Ser Javier Del

    2005-01-01

    Full Text Available We consider the case of two correlated sources, and . The correlation between them has memory, and it is modelled by a hidden Markov chain. The paper studies the problem of reliable communication of the information sent by the source over an additive white Gaussian noise (AWGN channel when the output of the other source is available as side information at the receiver. We assume that the receiver has no a priori knowledge of the correlation statistics between the sources. In particular, we propose the use of a turbo code for joint source-channel coding of the source . The joint decoder uses an iterative scheme where the unknown parameters of the correlation model are estimated jointly within the decoding process. It is shown that reliable communication is possible at signal-to-noise ratios close to the theoretical limits set by the combination of Shannon and Slepian-Wolf theorems.

  12. Vectorization of KENO IV code and an estimate of vector-parallel processing

    International Nuclear Information System (INIS)

    Asai, Kiyoshi; Higuchi, Kenji; Katakura, Jun-ichi; Kurita, Yutaka.

    1986-10-01

    The multi-group criticality safety code KENO IV has been vectorized and tested on FACOM VP-100 vector processor. At first the vectorized KENO IV on a scalar processor became slower than the original one by a factor of 1.4 because of the overhead introduced by the vectorization. Making modifications of algorithms and techniques for vectorization, the vectorized version has become faster than the original one by a factor of 1.4 and 3.0 on the vector processor for sample problems of complex and simple geometries, respectively. For further speedup of the code, some improvements on compiler and hardware, especially on addition of Monte Carlo pipelines to the vector processor, are discussed. Finally a pipelined parallel processor system is proposed and its performance is estimated. (author)

  13. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  14. Estimation of skyshine dose from turbine building of BWR plant using Monte Carlo code

    Energy Technology Data Exchange (ETDEWEB)

    Yuji, Nemoto; Toshihisa, Tsukiyama; Shigeki, Nemezawa [Hitachi. Ltd., Saiwai-cho, Hitachi (Japan); Tadashi, Yamasaki; Hidetsugu, Okada [Chubu Electric Power Company, Inc., Odaka-cho, Midori-ku Nagoya (Japan)

    2007-07-01

    The Monte Carlo N-Particle transport code (MCNP) was adopted to calculate the skyshine dose from the turbine building of a BWR plant for obtaining precise estimations at the site boundary. In MCNP calculation, the equipment and piping arranged on the operating floor of the turbine building were considered and modeled in detail. The inner and outer walls of the turbine building, the shielding materials around the high-pressure turbine, and the piping connected from the moisture separator to the low-pressure turbine were all considered. A three-step study was conducted to estimate the applicability of MCNP code. The first step is confirming the propriety of calculation models. The atmospheric relief diaphragms, which are installed on top of the low-pressure turbine exhaust hood, are not considered in the calculation model. There was little difference between the skyshine dose distributions that were considered when using and not using the atmospheric relief diaphragms. The calculated dose rates agreed well with the measurements taken around the turbine. The second step is estimating the dose rates on the outer roof surface of the turbine building. This calculation was made to confirm the dose distribution of gamma-rays on the turbine roof before being scattered into the air. The calculated dose rates agreed well with the measured data. The third step is making a final confirmation by comparing the calculations and measurements of skyshine dose rates around the turbine building. The source terms of the main steam system are based on the measured activity data of N-16 and C-15. As a conclusion, we were able to calculate reasonable skyshine dose rates by using MCNP code. (authors)

  15. Reliability of a self-report Italian version of the AUDIT-C questionnaire, used to estimate alcohol consumption by pregnant women in an obstetric setting.

    Science.gov (United States)

    Bazzo, Stefania; Battistella, Giuseppe; Riscica, Patrizia; Moino, Giuliana; Dal Pozzo, Giuseppe; Bottarel, Mery; Geromel, Mariasole; Czerwinsky, Loredana

    2015-01-01

    Alcohol consumption during pregnancy can result in a range of harmful effects on the developing foetus and newborn, called Fetal Alcohol Spectrum Disorders (FASD). The identification of pregnant women who use alcohol enables to provide information, support and treatment for women and the surveillance of their children. The AUDIT-C (the shortened consumption version of the Alcohol Use Disorders Identification Test) is used for investigating risky drinking with different populations, and has been applied to estimate alcohol use and risky drinking also in antenatal clinics. The aim of the study was to investigate the reliability of a self-report Italian version of the AUDIT-C questionnaire to detect alcohol consumption during pregnancy, regardless of its use as a screening tool. The questionnaire was filled in by two independent consecutive series of pregnant women at the 38th gestation week visit in the two birth locations of the Local Health Authority of Treviso (Italy), during the years 2010 and 2011 (n=220 and n=239). Reliability analysis was performed using internal consistency, item-total score correlations, and inter-item correlations. The "discriminatory power" of the test was also evaluated. Results. Overall, about one third of women recalled alcohol consumption at least once during the current pregnancy. The questionnaire had an internal consistency of 0.565 for the group of the year 2010, of 0.516 for the year 2011, and of 0.542 for the overall group. The highest item total correlations' coefficient was 0.687 and the highest inter-item correlations' coefficient was 0.675. As for the discriminatory power of the questionnaire, the highest Ferguson's delta coefficient was 0.623. These findings suggest that the Italian self-report version of the AUDIT-C possesses unsatisfactory reliability to estimate alcohol consumption during pregnancy when used as self-report questionnaire in an obstetric setting.

  16. Space-Time Coded MC-CDMA: Blind Channel Estimation, Identifiability, and Receiver Design

    Directory of Open Access Journals (Sweden)

    Li Hongbin

    2002-01-01

    Full Text Available Integrating the strengths of multicarrier (MC modulation and code division multiple access (CDMA, MC-CDMA systems are of great interest for future broadband transmissions. This paper considers the problem of channel identification and signal combining/detection schemes for MC-CDMA systems equipped with multiple transmit antennas and space-time (ST coding. In particular, a subspace based blind channel identification algorithm is presented. Identifiability conditions are examined and specified which guarantee unique and perfect (up to a scalar channel estimation when knowledge of the noise subspace is available. Several popular single-user based signal combining schemes, namely the maximum ratio combining (MRC and the equal gain combining (EGC, which are often utilized in conventional single-transmit-antenna based MC-CDMA systems, are extended to the current ST-coded MC-CDMA (STC-MC-CDMA system to perform joint combining and decoding. In addition, a linear multiuser minimum mean-squared error (MMSE detection scheme is also presented, which is shown to outperform the MRC and EGC at some increased computational complexity. Numerical examples are presented to evaluate and compare the proposed channel identification and signal detection/combining techniques.

  17. Civil plutonium in the world: an estimate by the code REACTOR

    International Nuclear Information System (INIS)

    Braet, J.; Carchon, R.; Van der Meer, K.

    1996-11-01

    The computer code REACTOR that was developed by the Belgian Nuclear Research Centre SCK/CEN to study the built-up of plutonium stockpiles in the world is described. The code consists of a central database, containing general information about most commercial civil nuclear facilities. Using this code, an overview is given of the evolution of the nuclear energy production in the world, in the past and the medium term future. The nuclear energy production results in the accumulation of spent fuel stocks, containing vast amounts of energy enclosed in the plutonium. The presence and built-up of large stockpiles of spent fuel and separated plutonium originating from the civil fuel cycle is estimated. In this report several possible scenarios are considered for the use of that plutonium, with the aim of minimizing those stocks. According to the different national policies, scenarios such as open fuel cycle, thermal reactors or fast reactor cycle with the burning of plutonium in fast reactors are envisaged

  18. Three-dimensional thermal hydraulic best estimate code BAGIRA: new results of verification

    International Nuclear Information System (INIS)

    Peter Kohut; Sergey D Kalinichenko; Alexander E Kroshilin; Vladimir E Kroshilin; Alexander V Smirnov

    2005-01-01

    Full text of publication follows: BAGIRA is a three-dimensional inhomogeneous two-velocity two-temperature thermal hydraulic code of best estimate, elaborated in VNIIAES for modeling two-phase flows in the primary circuit and steam generators of VVER-type nuclear reactors under various accident, transient or normal operation conditions. In this talk we present verification results of the BAGIRA code, obtained on the basis of different experiments performed on special and integral thermohydraulic experimental facilities as well as on real NPPs. Special attention is paid to the verification of three-dimensional flow models. Besides that we expose new results of the code benchmark analysis made on the basis of two recent LOCA-type experiments - 'Leak 2 x 25% from the hot leg double-side rupture' and 'Leak 3% from the cold leg' - performed on the PSB-VVER integral test facility (Electrogorsk Research and Engineering Center, Electrogorsk, Russia) - the most up-to-date Russian large-scale four-loop unit which has been designed for modelling the primary circuit of VVER-1000 type reactors. (authors)

  19. An Improved BeiDou-2 Satellite-Induced Code Bias Estimation Method

    Directory of Open Access Journals (Sweden)

    Jingyang Fu

    2018-04-01

    Full Text Available Different from GPS, GLONASS, GALILEO and BeiDou-3, it is confirmed that the code multipath bias (CMB, which originate from the satellite end and can be over 1 m, are commonly found in the code observations of BeiDou-2 (BDS IGSO and MEO satellites. In order to mitigate their adverse effects on absolute precise applications which use the code measurements, we propose in this paper an improved correction model to estimate the CMB. Different from the traditional model which considering the correction values are orbit-type dependent (estimating two sets of values for IGSO and MEO, respectively and modeling the CMB as a piecewise linear function with a elevation node separation of 10°, we estimate the corrections for each BDS IGSO + MEO satellite on one hand, and a denser elevation node separation of 5° is used to model the CMB variations on the other hand. Currently, the institutions such as IGS-MGEX operate over 120 stations which providing the daily BDS observations. These large amounts of data provide adequate support to refine the CMB estimation satellite by satellite in our improved model. One month BDS observations from MGEX are used for assessing the performance of the improved CMB model by means of precise point positioning (PPP. Experimental results show that for the satellites on the same orbit type, obvious differences can be found in the CMB at the same node and frequency. Results show that the new correction model can improve the wide-lane (WL ambiguity usage rate for WL fractional cycle bias estimation, shorten the WL and narrow-lane (NL time to first fix (TTFF in PPP ambiguity resolution (AR as well as improve the PPP positioning accuracy. With our improved correction model, the usage of WL ambiguity is increased from 94.1% to 96.0%, the WL and NL TTFF of PPP AR is shorten from 10.6 to 9.3 min, 67.9 to 63.3 min, respectively, compared with the traditional correction model. In addition, both the traditional and improved CMB model have

  20. Application of best estimate thermalhydraulic codes for the safety analysis of research reactors

    International Nuclear Information System (INIS)

    Adorni, M.; Bousbia-salah, A.; D'Auria, F.; Hamidouche, T.

    2006-01-01

    An established international expertise in relation to computational tools, procedures for their application including Best Estimate (BE) methods supported by uncertainty evaluation, and comprehensive experimental database exists within the safety technology of Nuclear Power Plant (NPP). The importance of transferring NPP safety technology tools and methods to RR safety technology has been noted in recent IAEA activities. However, the ranges of parameters of interest to RR are different from those for NPP: this is namely true for fuel composition, system pressure, adopted materials and overall system geometric configuration. The large variety of research reactors prevented so far the achievement of systematic and detailed lists of initiating events based upon qualified Probabilistic Safety Assessment (PSA) studies with results endorsed by the international community. However, bounding and generalized lists of events are available from IAEA documents and can be considered for deeper studies in the area. In the area of acceptance criteria, established standards accepted by the international community are available. Therefore no major effort is needed, but an effort appears worthwhile to check that those standards are adopted and that the related thresholds are fulfilled. The importance of suitable experimental assessment is recognized. A large amount of data exists as the kinetic dynamic core behaviour form SPERT reactors tests. However, not all data are accessible to all institutions and the relationship between the range of parameters of experiments and the range of parameters relevant to RR technology is not always established. However, code-assessment through relevant set of experimental data are recorded and properly stored. An established technology exists for development, qualification and application of system thermal-hydraulics codes suitable to be adopted for accident analysis in research reactors. This derives from NPP technology. The applicability of

  1. Validation of computer code TRAFIC used for estimation of charcoal heatup in containment ventilation systems

    International Nuclear Information System (INIS)

    Yadav, D.H.; Datta, D.; Malhotra, P.K.; Ghadge, S.G.; Bajaj, S.S.

    2005-01-01

    Full text of publication follows: Standard Indian PHWRs are provided with a Primary Containment Filtration and Pump-Back System (PCFPB) incorporating charcoal filters in the ventilation circuit to remove radioactive iodine that may be released from reactor core into the containment during LOCA+ECCS failure which is a Design Basis Accident for containment of radioactive release. This system is provided with two identical air circulation loops, each having 2 full capacity fans (1 operating and 1 standby) for a bank of four combined charcoal and High Efficiency Particulate Activity (HEPA) filters, in addition to other filters. While the filtration circuit is designed to operate under forced flow conditions, it is of interest to understand the performance of the charcoal filters, in the event of failure of the fans after operating for some time, i.e., when radio-iodine inventory is at its peak value. It is of interest to check whether the buoyancy driven natural circulation occurring in the filtration circuit is sufficient enough to keep the temperature in the charcoal under safe limits. A computer code TRAFIC (Transient Analysis of Filters in Containment) was developed using conservative one dimensional model to analyze the system. Suitable parametric studies were carried out to understand the problem and to identify the safety of existing system. TRAFIC Code has two important components. The first one estimates the heat generation in charcoal filter based on 'Source Term'; while the other one performs thermal-hydraulic computations. In an attempt validate the Code, experimental studies have been carried out. For this purpose, an experimental set up comprising of scaled down model of filtration circuit with heating coils embedded in charcoal for simulating the heating effect due to radio iodine has been constructed. The present work of validation consists of utilizing the results obtained from experiments conducted for different heat loads, elevations and adsorbent

  2. Facial motion parameter estimation and error criteria in model-based image coding

    Science.gov (United States)

    Liu, Yunhai; Yu, Lu; Yao, Qingdong

    2000-04-01

    Model-based image coding has been given extensive attention due to its high subject image quality and low bit-rates. But the estimation of object motion parameter is still a difficult problem, and there is not a proper error criteria for the quality assessment that are consistent with visual properties. This paper presents an algorithm of the facial motion parameter estimation based on feature point correspondence and gives the motion parameter error criteria. The facial motion model comprises of three parts. The first part is the global 3-D rigid motion of the head, the second part is non-rigid translation motion in jaw area, and the third part consists of local non-rigid expression motion in eyes and mouth areas. The feature points are automatically selected by a function of edges, brightness and end-node outside the blocks of eyes and mouth. The numbers of feature point are adjusted adaptively. The jaw translation motion is tracked by the changes of the feature point position of jaw. The areas of non-rigid expression motion can be rebuilt by using block-pasting method. The estimation approach of motion parameter error based on the quality of reconstructed image is suggested, and area error function and the error function of contour transition-turn rate are used to be quality criteria. The criteria reflect the image geometric distortion caused by the error of estimated motion parameters properly.

  3. Global error estimation based on the tolerance proportionality for some adaptive Runge-Kutta codes

    Science.gov (United States)

    Calvo, M.; González-Pinto, S.; Montijano, J. I.

    2008-09-01

    Modern codes for the numerical solution of Initial Value Problems (IVPs) in ODEs are based in adaptive methods that, for a user supplied tolerance [delta], attempt to advance the integration selecting the size of each step so that some measure of the local error is [similar, equals][delta]. Although this policy does not ensure that the global errors are under the prescribed tolerance, after the early studies of Stetter [Considerations concerning a theory for ODE-solvers, in: R. Burlisch, R.D. Grigorieff, J. Schröder (Eds.), Numerical Treatment of Differential Equations, Proceedings of Oberwolfach, 1976, Lecture Notes in Mathematics, vol. 631, Springer, Berlin, 1978, pp. 188-200; Tolerance proportionality in ODE codes, in: R. März (Ed.), Proceedings of the Second Conference on Numerical Treatment of Ordinary Differential Equations, Humbold University, Berlin, 1980, pp. 109-123] and the extensions of Higham [Global error versus tolerance for explicit Runge-Kutta methods, IMA J. Numer. Anal. 11 (1991) 457-480; The tolerance proportionality of adaptive ODE solvers, J. Comput. Appl. Math. 45 (1993) 227-236; The reliability of standard local error control algorithms for initial value ordinary differential equations, in: Proceedings: The Quality of Numerical Software: Assessment and Enhancement, IFIP Series, Springer, Berlin, 1997], it has been proved that in many existing explicit Runge-Kutta codes the global errors behave asymptotically as some rational power of [delta]. This step-size policy, for a given IVP, determines at each grid point tn a new step-size hn+1=h(tn;[delta]) so that h(t;[delta]) is a continuous function of t. In this paper a study of the tolerance proportionality property under a discontinuous step-size policy that does not allow to change the size of the step if the step-size ratio between two consecutive steps is close to unity is carried out. This theory is applied to obtain global error estimations in a few problems that have been solved with

  4. 38 CFR 41.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... using the risk-based audit approach described in § 41.520 and, if not, the estimated incremental cost... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Relation to other audit... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.215 Relation to...

  5. The Use of Coupled Code Technique for Best Estimate Safety Analysis of Nuclear Power Plants

    International Nuclear Information System (INIS)

    Bousbia Salah, A.; D'Auria, F.

    2006-01-01

    Issues connected with the thermal-hydraulics and neutronics of nuclear plants still challenge the design, safety and the operation of Light Water nuclear Reactors (LWR). The lack of full understanding of complex mechanisms related to the interaction between these issues imposed the adoption of conservative safety limits. Those safety margins put restrictions on the optimal exploitation of the plants and consequently reduced economic profit of the plant. In the light of the sustained development in computer technology, the possibilities of code capabilities have been enlarged substantially. Consequently, advanced safety evaluations and design optimizations that were not possible few years ago can now be performed. In fact, during the last decades Best Estimate (BE) neutronic and thermal-hydraulic calculations were so far carried out following rather parallel paths with only few interactions between them. Nowadays, it becomes possible to switch to new generation of computational tools, namely, Coupled Code technique. The application of such method is mandatory for the analysis of accident conditions where strong coupling between the core neutronics and the primary circuit thermal-hydraulics, and more especially when asymmetrical processes take place in the core leading to local space-dependent power generation. Through the current study, a demonstration of the maturity level achieved in the calculation of 3-D core performance during complex accident scenarios in NPPs is emphasized. Typical applications are outlined and discussed showing the main features and limitations of this technique. (author)

  6. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.1 Commercial Enterprises (including SMEs)

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the general financial reporting and audit requirements for commercial enterprises in a jurisdiction as established by law or other regulation (for example, companies’ act). Commercial enterprises are defined as companies established with a profit-making objective that do not issue equity and debt on a public exchange, are not financ...

  7. Wide-Range Motion Estimation Architecture with Dual Search Windows for High Resolution Video Coding

    Science.gov (United States)

    Dung, Lan-Rong; Lin, Meng-Chun

    This paper presents a memory-efficient motion estimation (ME) technique for high-resolution video compression. The main objective is to reduce the external memory access, especially for limited local memory resource. The reduction of memory access can successfully save the notorious power consumption. The key to reduce the memory accesses is based on center-biased algorithm in that the center-biased algorithm performs the motion vector (MV) searching with the minimum search data. While considering the data reusability, the proposed dual-search-windowing (DSW) approaches use the secondary windowing as an option per searching necessity. By doing so, the loading of search windows can be alleviated and hence reduce the required external memory bandwidth. The proposed techniques can save up to 81% of external memory bandwidth and require only 135 MBytes/sec, while the quality degradation is less than 0.2dB for 720p HDTV clips coded at 8Mbits/sec.

  8. AUDIT – ASSESSMENT, INSPECTION OR CONTROL?

    Directory of Open Access Journals (Sweden)

    CONSTANŢA IACOB

    2016-10-01

    Full Text Available The emergence audit concept has created a lot of confusion, on the one hand between its manifestations, on the other hand between it and the indigenous concepts that are more suggestive and at the same time more explicit. Both theory and practice show that the abolition of auditors within companies that have been subject to financial audit was the result of confusion created between the audit and statutory audit. On the other hand, long it was considered that if was set up internal audit do not need control, something which has to be seen from another perspective given that fact in reality internal control includes internal audit. These are the considerations which, in this article we try to sit concepts in their natural order and to emphasize the implications of corporate governance codes on the audit function.

  9. Supporting qualified database for V and V and uncertainty evaluation of best-estimate system codes

    International Nuclear Information System (INIS)

    Petruzzi, A.; D'Auria, F.

    2014-01-01

    Uncertainty evaluation constitutes a key feature of BEPU (Best Estimate Plus Uncertainty) process. The uncertainty can be the result of a Monte Carlo type analysis involving input uncertainty parameters or the outcome of a process involving the use of experimental data and connected code calculations. Those uncertainty methods are discussed in several papers and guidelines (IAEA-SRS- 52, OECD/NEA BEMUSE reports). The present paper aims at discussing the role and the depth of the analysis required for merging from one side suitable experimental data and on the other side qualified code calculation results. This aspect is mostly connected with the second approach for uncertainty mentioned above, but it can be used also in the framework of the first approach. Namely, the paper discusses the features and structure of the database that includes the following kinds of documents: 1. The' RDS-facility' (Reference Data Set for the selected facility): this includes the description of the facility, the geometrical characterization of any component of the facility, the instrumentations, the data acquisition system, the evaluation of pressure losses, the physical properties of the material and the characterization of pumps, valves and heat losses; 2. The 'RDS-test' (Reference Data Set for the selected test of the facility): this includes the description of the main phenomena investigated during the test, the configuration of the facility for the selected test (possible new evaluation of pressure and heat losses if needed) and the specific boundary and initial conditions; 3. The 'QP' (Qualification Report) of the code calculation results: this includes the description of the nodalization developed following a set of homogeneous techniques, the achievement of the steady state conditions and the qualitative and quantitative analysis of the transient with the characterization of the Relevant Thermal-Hydraulics Aspects (RTA); 4. The EH (Engineering

  10. Estimation of staff doses in complex radiological examinations using a Monte Carlo computer code

    International Nuclear Information System (INIS)

    Vanhavere, F.

    2007-01-01

    The protection of medical personnel in interventional radiology is an important issue of radiological protection. The irradiation of the worker is largely non-uniform, and a large part of his body is shielded by a lead apron. The estimation of effective dose (E) under these conditions is difficult and several approaches are used to estimate effective dose involving such a protective apron. This study presents a summary from an extensive series of simulations to determine scatter-dose distribution around the patient and staff effective dose from personal dosimeter readings. The influence of different parameters (like beam energy and size, patient size, irradiated region, worker position and orientation) on the staff doses has been determined. Published algorithms that combine readings of an unshielded and a shielded dosimeter to estimate effective dose have been applied and a new algorithm, that gives more accurate dose estimates for a wide range of situations was proposed. A computational approach was used to determine the dose distribution in the worker's body. The radiation transport and energy deposition was simulated using the MCNP4B code. The human bodies of the patient and radiologist were generated with the Body Builder anthropomorphic model-generating tool. The radiologist is protected with a lead apron (0.5 mm lead equivalent in the front and 0.25 mm lead equivalent in the back and sides) and a thyroid collar (0.35 mm lead equivalent). The lower-arms of the worker were folded to simulate the arms position during clinical examinations. This realistic situation of the folded arms affects the effective dose to the worker. Depending on the worker position and orientation (and of course the beam energy), the difference can go up to 25 percent. A total of 12 Hp(10) dosimeters were positioned above and under the lead apron at the neck, chest and waist levels. Extra dosimeters for the skin dose were positioned at the forehead, the forearms and the front surface of

  11. An on-site dosimetry audit for high-energy electron beams

    Directory of Open Access Journals (Sweden)

    Leon de Prez

    2018-01-01

    Full Text Available Background and purpose: External dosimetry audits are powerful quality assurance instruments for radiotherapy. The aim of this study was to implement an electron dosimetry audit based on a contemporary code of practice within the requirements for calibration laboratories performing proficiency tests. This involved the determination of suitable acceptance criteria based on thorough uncertainty analyses. Materials and methods: Subject of the audit was the determination of absorbed dose to water, Dw, and the beam quality specifier, R50,dos. Fifteen electron beams were measured in four institutes according to the Belgian-Dutch code of practice for high-energy electron beams. The expanded uncertainty (k = 2 for the Dw values was 3.6% for a Roos chamber calibrated in 60Co and 3.2% for a Roos chamber cross-calibrated against a Farmer chamber. The expanded uncertainty for the beam quality specifier, R50,dos, was 0.14 cm. The audit acceptance levels were based on the expanded uncertainties for the comparison results and estimated to be 2.4%. Results: The audit was implemented and validated successfully. All Dw audit results were satisfactory with differences in Dw values mostly smaller than 0.5% and always smaller than 1%. Except for one, differences in R50,dos were smaller than 0.2 cm and always smaller than 0.3 cm. Conclusions: An electron dosimetry audit based on absorbed dose to water and present-day requirements for calibration laboratories performing proficiency tests was successfully implemented. It proved international traceability of the participants value with an uncertainty better than 3.6% (k = 2. Keywords: Absorbed dose to water, Audit, Code of practice, Dosimetry, Electron beam, Radiation therapy

  12. Uncertainty analysis for results of thermal hydraulic codes of best-estimate-type

    International Nuclear Information System (INIS)

    Alva N, J.

    2010-01-01

    In this thesis, some fundamental knowledge is presented about uncertainty analysis and about diverse methodologies applied in the study of nuclear power plant transient event analysis, particularly related to thermal hydraulics phenomena. These concepts and methodologies mentioned in this work come from a wide bibliographical research in the nuclear power subject. Methodologies for uncertainty analysis have been developed by quite diverse institutions, and they have been widely used worldwide for application to results from best-estimate-type computer codes in nuclear reactor thermal hydraulics and safety analysis. Also, the main uncertainty sources, types of uncertainties, and aspects related to best estimate modeling and methods are introduced. Once the main bases of uncertainty analysis have been set, and some of the known methodologies have been introduced, it is presented in detail the CSAU methodology, which will be applied in the analyses. The main objective of this thesis is to compare the results of an uncertainty and sensibility analysis by using the Response Surface Technique to the application of W ilks formula, apply through a loss coolant experiment and an event of rise in a BWR. Both techniques are options in the part of uncertainty and sensibility analysis of the CSAU methodology, which was developed for the analysis of transients and accidents at nuclear power plants, and it is the base of most of the methodologies used in licensing of nuclear power plants practically everywhere. Finally, the results of applying both techniques are compared and discussed. (Author)

  13. Interaction forces model on a bubble growing for nuclear best estimate computer codes

    International Nuclear Information System (INIS)

    Espinosa-Paredes, Gilberto; Nunez-Carrera, Alejandro; Martinez-Mendez, Elizabeth J.

    2005-01-01

    This paper presents a mathematical model that takes into account the bubble radius variation that take place in a boiling water nuclear reactor during transients with changes in the pressure vessel, changes in the inlet core mass flow rate, density-wave phenomena or flow regime instability. The model with expansion effects was developed considering the interaction force between a dilute dispersion of gas bubbles and a continuous liquid phase. The closure relationships were formulated as an associated problem with the spatial deviation around averaging variables as a function of known variables. In order to solve the closure problem, a geometric model given by an eccentric unit cell was applied as an approach of heterogeneous structure of the two-phase flow. The closure relationship includes additional terms that represent combined effects between translation and pulsation due to displacement and size variation of the bubbles, respectively. This result can be implanted straightforward in best estimate thermo-hydraulics models. An example, the implementation of the closure relationships into TRAC best estimate computer code is presented

  14. A computer code to estimate accidental fire and radioactive airborne releases in nuclear fuel cycle facilities: User's manual for FIRIN

    International Nuclear Information System (INIS)

    Chan, M.K.; Ballinger, M.Y.; Owczarski, P.C.

    1989-02-01

    This manual describes the technical bases and use of the computer code FIRIN. This code was developed to estimate the source term release of smoke and radioactive particles from potential fires in nuclear fuel cycle facilities. FIRIN is a product of a broader study, Fuel Cycle Accident Analysis, which Pacific Northwest Laboratory conducted for the US Nuclear Regulatory Commission. The technical bases of FIRIN consist of a nonradioactive fire source term model, compartment effects modeling, and radioactive source term models. These three elements interact with each other in the code affecting the course of the fire. This report also serves as a complete FIRIN user's manual. Included are the FIRIN code description with methods/algorithms of calculation and subroutines, code operating instructions with input requirements, and output descriptions. 40 refs., 5 figs., 31 tabs

  15. Japanese standard method for safety evaluation using best estimate code based on uncertainty and scaling analyses with statistical approach

    International Nuclear Information System (INIS)

    Mizokami, Shinya; Hotta, Akitoshi; Kudo, Yoshiro; Yonehara, Tadashi; Watada, Masayuki; Sakaba, Hiroshi

    2009-01-01

    Current licensing practice in Japan consists of using conservative boundary and initial conditions(BIC), assumptions and analytical codes. The safety analyses for licensing purpose are inherently deterministic. Therefore, conservative BIC and assumptions, such as single failure, must be employed for the analyses. However, using conservative analytical codes are not considered essential. The standard committee of Atomic Energy Society of Japan(AESJ) has drawn up the standard for using best estimate codes for safety analyses in 2008 after three-years of discussions reflecting domestic and international recent findings. (author)

  16. Republic of Kazakhstan : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report on the report on the observance of standards and codes (ROSC) in Kazakhstan provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Kazakhstan. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and draws on international exper...

  17. 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.

  18. Quality Improvement of MARS Code and Establishment of Code Coupling

    International Nuclear Information System (INIS)

    Chung, Bub Dong; Jeong, Jae Jun; Kim, Kyung Doo

    2010-04-01

    The improvement of MARS code quality and coupling with regulatory auditing code have been accomplished for the establishment of self-reliable technology based regulatory auditing system. The unified auditing system code was realized also by implementing the CANDU specific models and correlations. As a part of the quality assurance activities, the various QA reports were published through the code assessments. The code manuals were updated and published a new manual which describe the new models and correlations. The code coupling methods were verified though the exercise of plant application. The education-training seminar and technology transfer were performed for the code users. The developed MARS-KS is utilized as reliable auditing tool for the resolving the safety issue and other regulatory calculations. The code can be utilized as a base technology for GEN IV reactor applications

  19. Experimental data bases useful for quantification of model uncertainties in best estimate codes

    International Nuclear Information System (INIS)

    Wilson, G.E.; Katsma, K.R.; Jacobson, J.L.; Boodry, K.S.

    1988-01-01

    A data base is necessary for assessment of thermal hydraulic codes within the context of the new NRC ECCS Rule. Separate effect tests examine particular phenomena that may be used to develop and/or verify models and constitutive relationships in the code. Integral tests are used to demonstrate the capability of codes to model global characteristics and sequence of events for real or hypothetical transients. The nuclear industry has developed a large experimental data base of fundamental nuclear, thermal-hydraulic phenomena for code validation. Given a particular scenario, and recognizing the scenario's important phenomena, selected information from this data base may be used to demonstrate applicability of a particular code to simulate the scenario and to determine code model uncertainties. LBLOCA experimental data bases useful to this objective are identified in this paper. 2 tabs

  20. Numerical analysis of reflood simulation based on a mechanistic, best-estimate, approach by KREWET code

    International Nuclear Information System (INIS)

    Chun, Moon-Hyun; Jeong, Eun-Soo

    1983-01-01

    A new computer code entitled KREWET has been developed in an effort to improve the accuracy and applicability of the existing reflood heat transfer simulation computer code. Sample calculations for temperature histories and heat transfer coefficient are made using KREWET code and the results are compared with the predictions of REFLUX, QUEN1D, and the PWR-FLECHT data for various conditions. These show favourable agreement in terms of clad temperature versus time. For high flooding rates (5-15cm/sec) and high pressure (∼413 Kpa), reflood predictions are reasonably well predicted by KREWET code as well as with other codes. For low flooding rates (less than ∼4cm/sec) and low pressure (∼138Kpa), predictions show considerable error in evaluating the rewet position versus time. This observation is common to all the codes examined in the present work

  1. Numerical analysis for reflood simulation based on a mechanistic, best-estimate, approach by KREWET code

    International Nuclear Information System (INIS)

    Chun, M.-H.; Jeong, E.-S.

    1983-01-01

    A new computer code entitled KREWET has been developed in an effort to improve the accuracy and applicability of the existing reflood heat transfer simulation computer code. Sample calculations for temperature histories and heat transfer coefficient are made using KREWET code and the results are compared with the predictions of REFLUX, QUENID, and the PWR-FLECHT data for various conditions. These show favorable agreement in terms of clad temperature versus time. For high flooding rates (5-15cm/sec) and high pressure (approx. =413 Kpa), reflood predictions are reasonably well predicted by KREWET code as well as with other codes. For low flooding rates (less than approx. =4cm/sec) and low pressure (approx. =138 Kpa), predictions show considerable error in evaluating the rewet position versus time. This observation is common to all the codes examined in the present work

  2. Bootstrap and Order Statistics for Quantifying Thermal-Hydraulic Code Uncertainties in the Estimation of Safety Margins

    Directory of Open Access Journals (Sweden)

    Enrico Zio

    2008-01-01

    Full Text Available In the present work, the uncertainties affecting the safety margins estimated from thermal-hydraulic code calculations are captured quantitatively by resorting to the order statistics and the bootstrap technique. The proposed framework of analysis is applied to the estimation of the safety margin, with its confidence interval, of the maximum fuel cladding temperature reached during a complete group distribution blockage scenario in a RBMK-1500 nuclear reactor.

  3. ACFAC: a cash flow analysis code for estimating product price from an industrial operation

    International Nuclear Information System (INIS)

    Delene, J.G.

    1980-04-01

    A computer code is presented which uses a discountted cash flow methodology to obtain an average product price for an industtrial process. The general discounted cash flow method is discussed. Special code options include multiple treatments of interest during construction and other preoperational costs, investment tax credits, and different methods for tax depreciation of capital assets. Two options for allocating the cost of plant decommissioning are available. The FORTRAN code listing and the computer output for a sample problem are included

  4. Multipass Channel Estimation and Joint Multiuser Detection and Equalization for MIMO Long-Code DS/CDMA Systems

    Directory of Open Access Journals (Sweden)

    Buzzi Stefano

    2006-01-01

    Full Text Available The problem of joint channel estimation, equalization, and multiuser detection for a multiantenna DS/CDMA system operating over a frequency-selective fading channel and adopting long aperiodic spreading codes is considered in this paper. First of all, we present several channel estimation and multiuser data detection schemes suited for multiantenna long-code DS/CDMA systems. Then, a multipass strategy, wherein the data detection and the channel estimation procedures exchange information in a recursive fashion, is introduced and analyzed for the proposed scenario. Remarkably, this strategy provides, at the price of some attendant computational complexity increase, excellent performance even when very short training sequences are transmitted, and thus couples together the conflicting advantages of both trained and blind systems, that is, good performance and no wasted bandwidth, respectively. Space-time coded systems are also considered, and it is shown that the multipass strategy provides excellent results for such systems also. Likewise, it is also shown that excellent performance is achieved also when each user adopts the same spreading code for all of its transmit antennas. The validity of the proposed procedure is corroborated by both simulation results and analytical findings. In particular, it is shown that adopting the multipass strategy results in a remarkable reduction of the channel estimation mean-square error and of the optimal length of the training sequence.

  5. Use of WIMS-E lattice code for prediction of the transuranic source term for spent fuel dose estimation

    International Nuclear Information System (INIS)

    Schwinkendorf, K.N.

    1996-01-01

    A recent source term analysis has shown a discrepancy between ORIGEN2 transuranic isotopic production estimates and those produced with the WIMS-E lattice physics code. Excellent agreement between relevant experimental measurements and WIMS-E was shown, thus exposing an error in the cross section library used by ORIGEN2

  6. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    1980-01-01

    This Safety Guide provides requirements and recommendations for establishing and implementing a system of internal and external audits during the design, manufacture, construction, commissioning and operation of nuclear power plants. It provides for the planning, performance, reporting and follow-up of the quality assurance audit activity. It defines in general terms the responsibilities of the auditing and audited organizations. The Guide also covers auditing in the context of supplier evaluation; it does not include inspection for the sole purpose of process control or product acceptance. Like the Code, the present Guide was prepared as part of the IAEA's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to land-based stationary thermal neutron power plants

  7. Accuracy of burn size estimation in patients transferred to adult Burn Units in Sydney, Australia: an audit of 698 patients.

    Science.gov (United States)

    Harish, Varun; Raymond, Andrew P; Issler, Andrea C; Lajevardi, Sepehr S; Chang, Ling-Yun; Maitz, Peter K M; Kennedy, Peter

    2015-02-01

    The purpose of this study was to compare burn size estimation between referring centres and Burn Units in adult patients transferred to Burn Units in Sydney, Australia. A review of all adults transferred to Burn Units in Sydney, Australia between January 2009 and August 2013 was performed. The TBSA estimated by the referring institution was compared with the TBSA measured at the Burns Unit. There were 698 adults transferred to a Burns Unit. Equivalent TBSA estimation between the referring hospital and Burns Unit occurred in 30% of patients. Overestimation occurred at a ratio exceeding 3:1 with respect to underestimation, with the difference between the referring institutions and Burns Unit estimation being statistically significant (Pburn-injured patients as well as in patients transferred more than 48h after the burn (Pburn (Pburns (≥20% TBSA) were found to have more satisfactory burn size estimations compared with less severe injuries (burn size assessment by referring centres. The systemic tendency for overestimation occurs throughout the entire TBSA spectrum, and persists with increasing time after the burn. Underestimation occurs less frequently but rises with increasing time after the burn and with increasing TBSA. Severe burns (≥20% TBSA) are more accurately estimated by the referring hospital. The inaccuracies in burn size assessment have the potential to result in suboptimal treatment and inappropriate referral to specialised Burn Units. Copyright © 2014 Elsevier Ltd and ISBI. All rights reserved.

  8. 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

  9. 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.

  10. The Italian experience on T/H best estimate codes: Achievements and perspectives

    International Nuclear Information System (INIS)

    Alemberti, A.; D'Auria, F.; Fiorino, E.

    1997-01-01

    Themalhydraulic system codes are complex tools developed to simulate the power plants behavior during off-normal conditions. Among the objectives of the code calculations the evaluation of safety margins, the operator training, the optimization of the plant design and of the emergency operating procedures, are mostly considered in the field of the nuclear safety. The first generation of codes was developed in the United States at the end of '60s. Since that time, different research groups all over the world started the development of their own codes. At the beginning of the '80s, the second generation codes were proposed; these differ from the first generation codes owing to the number of balance equations solved (six instead of three), the sophistication of the constitutive models and of the adopted numerics. The capabilities of available computers have been fully exploited during the years. The authors then summarize some of the major steps in the process of developing, modifying, and advancing the capabilities of the codes. They touch on the fact that Italian, and for that matter non-American, researchers have not been intimately involved in much of this work. They then describe the application of these codes in Italy, even though there are no operating or under construction nuclear power plants at this time. Much of this effort is directed at the general question of plant safety in the face of transient type events

  11. The Italian experience on T/H best estimate codes: Achievements and perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Alemberti, A.; D`Auria, F.; Fiorino, E. [and others

    1997-07-01

    Themalhydraulic system codes are complex tools developed to simulate the power plants behavior during off-normal conditions. Among the objectives of the code calculations the evaluation of safety margins, the operator training, the optimization of the plant design and of the emergency operating procedures, are mostly considered in the field of the nuclear safety. The first generation of codes was developed in the United States at the end of `60s. Since that time, different research groups all over the world started the development of their own codes. At the beginning of the `80s, the second generation codes were proposed; these differ from the first generation codes owing to the number of balance equations solved (six instead of three), the sophistication of the constitutive models and of the adopted numerics. The capabilities of available computers have been fully exploited during the years. The authors then summarize some of the major steps in the process of developing, modifying, and advancing the capabilities of the codes. They touch on the fact that Italian, and for that matter non-American, researchers have not been intimately involved in much of this work. They then describe the application of these codes in Italy, even though there are no operating or under construction nuclear power plants at this time. Much of this effort is directed at the general question of plant safety in the face of transient type events.

  12. AIRDOS-II computer code for estimating radiation dose to man from airborne radionuclides in areas surrouding nuclear facilities

    International Nuclear Information System (INIS)

    Moore, R.E.

    1977-04-01

    The AIRDOS-II computer code estimates individual and population doses resulting from the simultaneous atmospheric release of as many as 36 radionuclides from a nuclear facility. This report describes the meteorological and environmental models used is the code, their computer implementation, and the applicability of the code to assessments of radiological impact. Atmospheric dispersion and surface deposition of released radionuclides are estimated as a function of direction and distance from a nuclear power plant or fuel-cycle facility, and doses to man through inhalation, air immersion, exposure to contaminated ground, food ingestion, and water immersion are estimated in the surrounding area. Annual doses are estimated for total body, GI tract, bone, thyroid, lungs, muscle, kidneys, liver, spleen, testes, and ovaries. Either the annual population doses (man-rems/year) or the highest annual individual doses in the assessment area (rems/year), whichever are applicable, are summarized in output tables in several ways--by nuclides, modes of exposure, and organs. The location of the highest individual doses for each reference organ estimated for the area is specified in the output data

  13. Audit risk assessment model

    OpenAIRE

    Jodelienė, Rita

    2010-01-01

    The recent changes of the global scale caused by the development of business and an excessive use of subjective decisions and estimates when drawing up financial statements have caused an increased pressure that may lead to fraudulent financial reporting. Audit firms are obligated to express an independent opinion on the truthfulness and fairness of the information presented in financial statements to enable the users to take informed economic decisions. Therefore, it is important to further ...

  14. 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...

  15. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  16. The Determinants of Audit Fees in Rural And Community Banks in Ghana: An Empirical Analysis

    Directory of Open Access Journals (Sweden)

    YALLEY Mavis Patience

    2013-07-01

    An increase in total assets by one unit will increase the estimated audit fees while an increase in the employee number by one unit (one employee will likewise increase the estimated audit fee. However, within the context of auditing in rural and community banks in Ghana an increase in the profit by one unit will decrease the estimated audit fees and then being audited by one of the Big four(4 auditing firms (namely PricewaterhouseCoopers, Deloitte & Touche Tohmatsu Limited, Ernst & Young (EY and KPMG will decrease the estimated audit fees.

  17. a model for quantity estimation for multi-coded team events

    African Journals Online (AJOL)

    Participation in multi-coded sports events often involves travel to international ... Medication use by Team south africa during the XXVIIIth olympiad: a model .... individual sports included in the programme (e.g. athletes involved in contact sports ...

  18. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

  19. Benchmarking and qualification of the nufreq-npw code for best estimate prediction of multi-channel core stability margins

    International Nuclear Information System (INIS)

    Taleyarkhan, R.; McFarlane, A.F.; Lahey, R.T. Jr.; Podowski, M.Z.

    1988-01-01

    The work described in this paper is focused on the development, verification and benchmarking of the NUFREQ-NPW code at Westinghouse, USA for best estimate prediction of multi-channel core stability margins in US BWRs. Various models incorporated into NUFREQ-NPW are systematically compared against the Westinghouse channel stability analysis code MAZDA, which the Mathematical Model was developed in an entirely different manner. The NUFREQ-NPW code is extensively benchmarked against experimental stability data with and without nuclear reactivity feedback. Detailed comparisons are next performed against nuclear-coupled core stability data. A physically based algorithm is developed to correct for the effect of flow development on subcooled boiling. Use of this algorithm (to be described in the full paper) captures the peak magnitude as well as the resonance frequency with good accuracy

  20. ANEMOS: A computer code to estimate air concentrations and ground deposition rates for atmospheric nuclides emitted from multiple operating sources

    International Nuclear Information System (INIS)

    Miller, C.W.; Sjoreen, A.L.; Begovich, C.L.; Hermann, O.W.

    1986-11-01

    This code estimates concentrations in air and ground deposition rates for Atmospheric Nuclides Emitted from Multiple Operating Sources. ANEMOS is one component of an integrated Computerized Radiological Risk Investigation System (CRRIS) developed for the US Environmental Protection Agency (EPA) for use in performing radiological assessments and in developing radiation standards. The concentrations and deposition rates calculated by ANEMOS are used in subsequent portions of the CRRIS for estimating doses and risks to man. The calculations made in ANEMOS are based on the use of a straight-line Gaussian plume atmospheric dispersion model with both dry and wet deposition parameter options. The code will accommodate a ground-level or elevated point and area source or windblown source. Adjustments may be made during the calculations for surface roughness, building wake effects, terrain height, wind speed at the height of release, the variation in plume rise as a function of downwind distance, and the in-growth and decay of daughter products in the plume as it travels downwind. ANEMOS can also accommodate multiple particle sizes and clearance classes, and it may be used to calculate the dose from a finite plume of gamma-ray-emitting radionuclides passing overhead. The output of this code is presented for 16 sectors of a circular grid. ANEMOS can calculate both the sector-average concentrations and deposition rates at a given set of downwind distances in each sector and the average of these quantities over an area within each sector bounded by two successive downwind distances. ANEMOS is designed to be used primarily for continuous, long-term radionuclide releases. This report describes the models used in the code, their computer implementation, the uncertainty associated with their use, and the use of ANEMOS in conjunction with other codes in the CRRIS. A listing of the code is included in Appendix C

  1. ANEMOS: A computer code to estimate air concentrations and ground deposition rates for atmospheric nuclides emitted from multiple operating sources

    Energy Technology Data Exchange (ETDEWEB)

    Miller, C.W.; Sjoreen, A.L.; Begovich, C.L.; Hermann, O.W.

    1986-11-01

    This code estimates concentrations in air and ground deposition rates for Atmospheric Nuclides Emitted from Multiple Operating Sources. ANEMOS is one component of an integrated Computerized Radiological Risk Investigation System (CRRIS) developed for the US Environmental Protection Agency (EPA) for use in performing radiological assessments and in developing radiation standards. The concentrations and deposition rates calculated by ANEMOS are used in subsequent portions of the CRRIS for estimating doses and risks to man. The calculations made in ANEMOS are based on the use of a straight-line Gaussian plume atmospheric dispersion model with both dry and wet deposition parameter options. The code will accommodate a ground-level or elevated point and area source or windblown source. Adjustments may be made during the calculations for surface roughness, building wake effects, terrain height, wind speed at the height of release, the variation in plume rise as a function of downwind distance, and the in-growth and decay of daughter products in the plume as it travels downwind. ANEMOS can also accommodate multiple particle sizes and clearance classes, and it may be used to calculate the dose from a finite plume of gamma-ray-emitting radionuclides passing overhead. The output of this code is presented for 16 sectors of a circular grid. ANEMOS can calculate both the sector-average concentrations and deposition rates at a given set of downwind distances in each sector and the average of these quantities over an area within each sector bounded by two successive downwind distances. ANEMOS is designed to be used primarily for continuous, long-term radionuclide releases. This report describes the models used in the code, their computer implementation, the uncertainty associated with their use, and the use of ANEMOS in conjunction with other codes in the CRRIS. A listing of the code is included in Appendix C.

  2. CSNI Integral Test Facility Matrices for Validation of Best-Estimate Thermal-Hydraulic Computer Codes

    International Nuclear Information System (INIS)

    Glaeser, H.

    2008-01-01

    Internationally agreed Integral Test Facility (ITF) matrices for validation of realistic thermal hydraulic system computer codes were established. ITF development is mainly for Pressurised Water Reactors (PWRs) and Boiling Water Reactors (BWRs). A separate activity was for Russian Pressurised Water-cooled and Water-moderated Energy Reactors (WWER). Firstly, the main physical phenomena that occur during considered accidents are identified, test types are specified, and test facilities suitable for reproducing these aspects are selected. Secondly, a list of selected experiments carried out in these facilities has been set down. The criteria to achieve the objectives are outlined. In this paper some specific examples from the ITF matrices will also be provided. The matrices will be a guide for code validation, will be a basis for comparisons of code predictions performed with different system codes, and will contribute to the quantification of the uncertainty range of code model predictions. In addition to this objective, the construction of such a matrix is an attempt to record information which has been generated around the world over the last years, so that it is more accessible to present and future workers in that field than would otherwise be the case.

  3. Code-Aided Estimation and Detection on Time-Varying Correlated Mimo Channels: A Factor Graph Approach

    Directory of Open Access Journals (Sweden)

    Simoens Frederik

    2006-01-01

    Full Text Available This paper concerns channel tracking in a multiantenna context for correlated flat-fading channels obeying a Gauss-Markov model. It is known that data-aided tracking of fast-fading channels requires a lot of pilot symbols in order to achieve sufficient accuracy, and hence decreases the spectral efficiency. To overcome this problem, we design a code-aided estimation scheme which exploits information from both the pilot symbols and the unknown coded data symbols. The algorithm is derived based on a factor graph representation of the system and application of the sum-product algorithm. The sum-product algorithm reveals how soft information from the decoder should be exploited for the purpose of estimation and how the information bits can be detected. Simulation results illustrate the effectiveness of our approach.

  4. PCCE-A Predictive Code for Calorimetric Estimates in actively cooled components affected by pulsed power loads

    International Nuclear Information System (INIS)

    Agostinetti, P.; Palma, M. Dalla; Fantini, F.; Fellin, F.; Pasqualotto, R.

    2011-01-01

    The analytical interpretative models for calorimetric measurements currently available in the literature can consider close systems in steady-state and transient conditions, or open systems but only in steady-state conditions. The PCCE code (Predictive Code for Calorimetric Estimations), here presented, introduces some novelties. In fact, it can simulate with an analytical approach both the heated component and the cooling circuit, evaluating the heat fluxes due to conductive and convective processes both in steady-state and transient conditions. The main goal of this code is to model heating and cooling processes in actively cooled components of fusion experiments affected by high pulsed power loads, that are not easily analyzed with purely numerical approaches (like Finite Element Method or Computational Fluid Dynamics). A dedicated mathematical formulation, based on concentrated parameters, has been developed and is here described in detail. After a comparison and benchmark with the ANSYS commercial code, the PCCE code is applied to predict the calorimetric parameters in simple scenarios of the SPIDER experiment.

  5. Relation between temporal envelope coding, pitch discrimination, and compression estimates in listeners with sensorineural hearing loss

    DEFF Research Database (Denmark)

    Bianchi, Federica; Santurette, Sébastien; Fereczkowski, Michal

    2015-01-01

    Recent physiological studies in animals showed that noise-induced sensorineural hearing loss (SNHL) increased the amplitude of envelope coding in single auditory-nerve fibers. The present study investigated whether SNHL in human listeners was associated with enhanced temporal envelope coding...... resolvability. For the unresolved conditions, all five HI listeners performed as good as or better than NH listeners with matching musical experience. Two HI listeners showed lower amplitude-modulation detection thresholds than NH listeners for low modulation rates, and one of these listeners also showed a loss......, whether this enhancement affected pitch discrimination performance, and whether loss of compression following SNHL was a potential factor in envelope coding enhancement. Envelope processing was assessed in normal-hearing (NH) and hearing-impaired (HI) listeners in a behavioral amplitude...

  6. An accuracy estimation on neutron penetration calculation through concrete shield with PALLAS codes using bunched component nuclides of concrete

    International Nuclear Information System (INIS)

    Sasamoto, Nobuo; Kotegawa, Hiroshi

    1984-11-01

    In order to improve computational efficiency of PALLAS code, an accuracy is estimated on the neutron penetration calculation through a concrete shield, using bunched component nuclides of concrete. The calculated fast neutron flux is observed to depend weakly on how the nuclides are bunched. Contrary to this, the calculated thermal neutron fluxes are strongly dependent on the manner of bunching, mainly due to the fact that iron cross section has exceptionally large negative sensitivity to thermal neutron flux. (author)

  7. Thermal-hydraulic code for estimating safety limits of nuclear reactors with plate type fuels

    Energy Technology Data Exchange (ETDEWEB)

    Castellanos, Duvan A.; Moreira, João L.; Maiorino, Jose R.; Rossi, Pedro R.; Carajilescov, Pedro, E-mail: duvan.castellanos@ufabc.edu.br, E-mail: joao.moreira@ufabc.edu.br, E-mail: joserubens.maiorino@ufabc.edu.br, E-mail: pedro.rossi@ufabc.edu.br, E-mail: pedro.carajilescov10@gmail.com [Universidade Federal do ABC (UFABC), Santo André, SP (Brazil). Centro de Engenharias, Modelagem e Ciências Sociais Aplicadas

    2017-07-01

    To ensure the normal and safe operation of PWR type nuclear reactors is necessary the knowledge of nuclear and heat transfer properties of the fuel, coolant and structural materials. The thermal-hydraulic analysis of nuclear reactors yields parameters such as the distribution of fuel and coolant temperatures, and the departure from nucleated boiling ratio. Usually computational codes are used to analyze the safety performance of the core. This research work presents a computer code for performing thermal-hydraulic analyses of nuclear reactors with plate-type fuel elements operating at low pressure and temperature (research reactors) or high temperature and pressure (naval propulsion or small power reactors). The code uses the sub-channel method based on geometric and thermal-hydraulic conditions. In order to solve the conservation equations for mass, momentum and energy, each sub-channel is divided into control volumes in the axial direction. The mass flow distribution for each fuel element of core is obtained. Analysis of critical heat flux is performed in the hottest channel. The code considers the radial symmetry and the chain or cascade method for two steps in order to facilitate the whole analysis. In the first step, we divide the core into channels with size equivalent to a fuel assembly. >From this analysis, the channel with the largest enthalpy is identified as the hot assembly. In the second step, we divide the hottest fuel assembly into sub-channels with size equivalent to one actual coolant channel. As in the previous step, the sub-channel with largest final enthalpy is identified as the hottest sub-channel. For the code validation, we considered results from the chinese CARR research reactor. The code reproduced well the CARR reactor results, yielding detailed information such as static pressure in the channel, mass flow rate distribution among the fuel channels, coolant, clad and centerline fuel temperatures, quality and local heat and critical heat

  8. Thermal-hydraulic code for estimating safety limits of nuclear reactors with plate type fuels

    International Nuclear Information System (INIS)

    Castellanos, Duvan A.; Moreira, João L.; Maiorino, Jose R.; Rossi, Pedro R.; Carajilescov, Pedro

    2017-01-01

    To ensure the normal and safe operation of PWR type nuclear reactors is necessary the knowledge of nuclear and heat transfer properties of the fuel, coolant and structural materials. The thermal-hydraulic analysis of nuclear reactors yields parameters such as the distribution of fuel and coolant temperatures, and the departure from nucleated boiling ratio. Usually computational codes are used to analyze the safety performance of the core. This research work presents a computer code for performing thermal-hydraulic analyses of nuclear reactors with plate-type fuel elements operating at low pressure and temperature (research reactors) or high temperature and pressure (naval propulsion or small power reactors). The code uses the sub-channel method based on geometric and thermal-hydraulic conditions. In order to solve the conservation equations for mass, momentum and energy, each sub-channel is divided into control volumes in the axial direction. The mass flow distribution for each fuel element of core is obtained. Analysis of critical heat flux is performed in the hottest channel. The code considers the radial symmetry and the chain or cascade method for two steps in order to facilitate the whole analysis. In the first step, we divide the core into channels with size equivalent to a fuel assembly. >From this analysis, the channel with the largest enthalpy is identified as the hot assembly. In the second step, we divide the hottest fuel assembly into sub-channels with size equivalent to one actual coolant channel. As in the previous step, the sub-channel with largest final enthalpy is identified as the hottest sub-channel. For the code validation, we considered results from the chinese CARR research reactor. The code reproduced well the CARR reactor results, yielding detailed information such as static pressure in the channel, mass flow rate distribution among the fuel channels, coolant, clad and centerline fuel temperatures, quality and local heat and critical heat

  9. 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...

  10. 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.

  11. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  12. The use of coded wire tags to estimate cormorant predation on fish stocks in an estuary

    DEFF Research Database (Denmark)

    Jepsen, Niels; Klenke, Reinhard; Sonnesen, Per Michael

    2010-01-01

    One of the main obstacles to resolving the conflict between an increasing population of cormorants, Phalacrocorax carbo sinensis, and the fishing industry is the lack of documentation of the effect of the birds’ predation on fish stocks. Tagging and releasing fish with coded wire tags followed...

  13. Joint estimation of vertical total electron content (VTEC) and satellite differential code biases (SDCBs) using low-cost receivers

    Science.gov (United States)

    Zhang, Baocheng; Teunissen, Peter J. G.; Yuan, Yunbin; Zhang, Hongxing; Li, Min

    2018-04-01

    Vertical total electron content (VTEC) parameters estimated using global navigation satellite system (GNSS) data are of great interest for ionosphere sensing. Satellite differential code biases (SDCBs) account for one source of error which, if left uncorrected, can deteriorate performance of positioning, timing and other applications. The customary approach to estimate VTEC along with SDCBs from dual-frequency GNSS data, hereinafter referred to as DF approach, consists of two sequential steps. The first step seeks to retrieve ionospheric observables through the carrier-to-code leveling technique. This observable, related to the slant total electron content (STEC) along the satellite-receiver line-of-sight, is biased also by the SDCBs and the receiver differential code biases (RDCBs). By means of thin-layer ionospheric model, in the second step one is able to isolate the VTEC, the SDCBs and the RDCBs from the ionospheric observables. In this work, we present a single-frequency (SF) approach, enabling the joint estimation of VTEC and SDCBs using low-cost receivers; this approach is also based on two steps and it differs from the DF approach only in the first step, where we turn to the precise point positioning technique to retrieve from the single-frequency GNSS data the ionospheric observables, interpreted as the combination of the STEC, the SDCBs and the biased receiver clocks at the pivot epoch. Our numerical analyses clarify how SF approach performs when being applied to GPS L1 data collected by a single receiver under both calm and disturbed ionospheric conditions. The daily time series of zenith VTEC estimates has an accuracy ranging from a few tenths of a TEC unit (TECU) to approximately 2 TECU. For 73-96% of GPS satellites in view, the daily estimates of SDCBs do not deviate, in absolute value, more than 1 ns from their ground truth values published by the Centre for Orbit Determination in Europe.

  14. About the use of the CATHARE code for best estimate Large Break LOCA calculations: benefits for Safety and constraints

    International Nuclear Information System (INIS)

    Vacher, J.L.

    1994-01-01

    Since 1979, EDF has participated to the development of CATHARE, a best estimate accidental thermalhydraulic code, in collaboration with CEA and FRAMATOME. EDF is now investigating the use of this code for licensing studies and particularly for Large Break LOCA calculations. Until now, the work done at EDF, in relation with FRAMATOME and CEA, has mainly focused on the physical analysis of the transient and on the identification of the key phenomena. This task is a necessary step before uncertainty evaluation. To illustrate this point of view, a peculiar example of calculated Large Break transients for a 900 MW three loop plant is presented. In one of these calculations, a high value of Peak Cladding Temperature was obtained. This peculiar scenario was initiated by a large entrainment of water to the steam generators at the very beginning of the reflooding stage, followed by a strong pressurization which led to a lasting draining of the reactor vessel. The physical phenomena which determine the existence and amplitude of this scenario were identified and their influence was explained: condensation at the accumulator injection, heat exchange in the core, entrainment process to the steam generators. It appeared obvious that the large observed uncertainty was associated to only a few parameters. Although this peculiar system behaviour was obtained for only a particular combination of parameters and a narrow range of thermalhydraulic conditions, the capability of the code to simulate these phenomena was investigated in regard to experimental data. It was concluded that this scenario was definitely unrealistic on a reactor. Nevertheless, this peculiar example tends to demonstrate, firstly, that the use of a best-estimate code improves Safety as it makes possible to point out physical phenomena that could not be considered when using non mechanistic codes, secondly, that the uncertainty evaluation must be guided by a pertinent physical analysis of the transient, focusing

  15. Quality of recording of diabetes in the UK: how does the GP's method of coding clinical data affect incidence estimates? Cross-sectional study using the CPRD database.

    Science.gov (United States)

    Tate, A Rosemary; Dungey, Sheena; Glew, Simon; Beloff, Natalia; Williams, Rachael; Williams, Tim

    2017-01-25

    To assess the effect of coding quality on estimates of the incidence of diabetes in the UK between 1995 and 2014. A cross-sectional analysis examining diabetes coding from 1995 to 2014 and how the choice of codes (diagnosis codes vs codes which suggest diagnosis) and quality of coding affect estimated incidence. Routine primary care data from 684 practices contributing to the UK Clinical Practice Research Datalink (data contributed from Vision (INPS) practices). Incidence rates of diabetes and how they are affected by (1) GP coding and (2) excluding 'poor' quality practices with at least 10% incident patients inaccurately coded between 2004 and 2014. Incidence rates and accuracy of coding varied widely between practices and the trends differed according to selected category of code. If diagnosis codes were used, the incidence of type 2 increased sharply until 2004 (when the UK Quality Outcomes Framework was introduced), and then flattened off, until 2009, after which they decreased. If non-diagnosis codes were included, the numbers continued to increase until 2012. Although coding quality improved over time, 15% of the 666 practices that contributed data between 2004 and 2014 were labelled 'poor' quality. When these practices were dropped from the analyses, the downward trend in the incidence of type 2 after 2009 became less marked and incidence rates were higher. In contrast to some previous reports, diabetes incidence (based on diagnostic codes) appears not to have increased since 2004 in the UK. Choice of codes can make a significant difference to incidence estimates, as can quality of recording. Codes and data quality should be checked when assessing incidence rates using GP data. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  16. Assessment of flooding in a best estimate thermal hydraulic code (WCOBRA/TRAC)

    International Nuclear Information System (INIS)

    Takeuchi, K.; Young, M.Y.

    1998-01-01

    The performance of WCOBRA/TRAC code in predicting the flooding, the counter-current flow limit, is evaluated in three geometries important to nuclear reactor loss-of-coolant accident evaluation; a vertical pipe, a perforated plate, and a downcomer annulus. These flow limits are computationally evaluated through transient conditions. The flooding in the vertical pipe is compared with the classical Wallis flooding limit. The flooding on the perforated plate is compared with the Northwestern flooding data correlation. The downcomer flooding in 1/15th and 1/5th scale model is compared with the Creare data. Finally, full scale downcomer flooding is compared with the UPTF test data. The prediction capability of the code for the flooding is found to be very good. (orig.)

  17. 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.

  18. 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

  19. Estimation of small perturbation effects in multiversion calculations by the PRIZMA-D code

    International Nuclear Information System (INIS)

    Kandiev, Ya.Z.; Malakhov, A.A.; Serova, E.V.; Spirina, S.G.

    2005-01-01

    The PRIZMA-D code is intended for solving by the Monte Carlo method of the problems, connected with calculations of nuclear reactors and critical assemblies. Taking into account the effect of the perturbation on the distribution of the source division points is carried out by means of the method of small iterations for the division points. This method is described in the paper. Possibilities of its application are shown by the examples of calculations of some problems. The comparative results are presented [ru

  20. INTDOS: a computer code for estimating internal radiation dose using recommendations of the International Commission on Radiological Protection

    International Nuclear Information System (INIS)

    Ryan, M.T.

    1981-09-01

    INTDOS is a user-oriented computer code designed to calculate estimates of internal radiation dose commitment resulting from the acute inhalation intake of various radionuclides. It is designed so that users unfamiliar with the details of such can obtain results by answering a few questions regarding the exposure case. The user must identify the radionuclide name, solubility class, particle size, time since exposure, and the measured lung burden. INTDOS calculates the fractions of the lung burden remaining at time, t, postexposure considering the solubility class and particle size information. From the fraction remaining in the lung at time, t, the quantity inhaled is estimated. Radioactive decay is accounted for in the estimate. Finally, effective committed dose equivalents to various organs and tissues of the body are calculated using inhalation committed dose factors presented by the International Commission on Radiological Protection (ICRP). This computer code was written for execution on a Digital Equipment Corporation PDP-10 computer and is written in Fortran IV. A flow chart and example calculations are discussed in detail to aid the user who is unfamiliar with computer operations

  1. 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.

  2. Assessment of heat transfer correlations for supercritical water in the frame of best-estimate code validation

    International Nuclear Information System (INIS)

    Jaeger, Wadim; Espinoza, Victor H. Sanchez; Schneider, Niko; Hurtado, Antonio

    2009-01-01

    Within the frame of the Generation IV international forum six innovative reactor concepts are the subject of comprehensive investigations. In some projects supercritical water will be considered as coolant, moderator (as for the High Performance Light Water Reactor) or secondary working fluid (one possible option for Liquid Metal-cooled Fast Reactors). Supercritical water is characterized by a pronounced change of the thermo-physical properties when crossing the pseudo-critical line, which goes hand in hand with a change in the heat transfer (HT) behavior. Hence, it is essential to estimate, in a proper way, the heat-transfer coefficient and subsequently the wall temperature. The scope of this paper is to present and discuss the activities at the Institute for Reactor Safety (IRS) related to the implementation of correlations for wall-to-fluid HT at supercritical conditions in Best-Estimate codes like TRACE as well as its validation. It is important to validate TRACE before applying it to safety analyses of HPLWR or of other reactor systems. In the past 3 decades various experiments have been performed all over the world to reveal the peculiarities of wall-to-fluid HT at supercritical conditions. Several different heat transfer phenomena such as HT enhancement (due to higher Prandtl numbers in the vicinity of the pseudo-critical point) or HT deterioration (due to strong property variations) were observed. Since TRACE is a component based system code with a finite volume method the resolution capabilities are limited and not all physical phenomena can be modeled properly. But Best -Estimate system codes are nowadays the preferred option for safety related investigations of full plants or other integral systems. Thus, the increase of the confidence in such codes is of high priority. In this paper, the post-test analysis of experiments with supercritical parameters will be presented. For that reason various correlations for the HT, which considers the characteristics

  3. 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...

  4. Audits and their effectiveness in improving plant performance

    International Nuclear Information System (INIS)

    Callen, L.J.

    1986-01-01

    For several years, the NRC's performance appraisal teams (PATs) have been assessing the effectiveness of the various audit programs established by operating nuclear power plants. A major focus of the PAT assessments is on the audit programs mandated by 10 CFR, technical specifications, industry codes and standards, and NRC operating license conditions. These audits are typically performed by a plant's quality assurance organization, and program oversight is often provided at the corporate level by a safety review committee. The scope of these audit programs is broad, typically including such functional areas as maintenance, operations, health physics, emergency preparedness, training, procurement, and security. For an audit program to be truly effective in improving plant performance beyond the minimum level established by regulatory requirements, the audits must first be effective in identifying deficiencies that go beyond minimum regulatory requirements. The PAT experience to date is that typical industry audit programs are not designed to identify these types of deficiencies

  5. Direct migration motion estimation and mode decision to decoder for a low-complexity decoder Wyner-Ziv video coding

    Science.gov (United States)

    Lei, Ted Chih-Wei; Tseng, Fan-Shuo

    2017-07-01

    This paper addresses the problem of high-computational complexity decoding in traditional Wyner-Ziv video coding (WZVC). The key focus is the migration of two traditionally high-computationally complex encoder algorithms, namely motion estimation and mode decision. In order to reduce the computational burden in this process, the proposed architecture adopts the partial boundary matching algorithm and four flexible types of block mode decision at the decoder. This approach does away with the need for motion estimation and mode decision at the encoder. The experimental results show that the proposed padding block-based WZVC not only decreases decoder complexity to approximately one hundredth that of the state-of-the-art DISCOVER decoding but also outperforms DISCOVER codec by up to 3 to 4 dB.

  6. An Empirical Investigation of Audit Fee Determinants in Nigeria

    Directory of Open Access Journals (Sweden)

    Ruth Osaretin Urhoghide

    2015-08-01

    Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.

  7. MLSOIL and DFSOIL - computer codes to estimate effective ground surface concentrations for dose computations

    International Nuclear Information System (INIS)

    Sjoreen, A.L.; Kocher, D.C.; Killough, G.G.; Miller, C.W.

    1984-11-01

    This report is a user's manual for MLSOIL (Multiple Layer SOIL model) and DFSOIL (Dose Factors for MLSOIL) and a documentation of the computational methods used in those two computer codes. MLSOIL calculates an effective ground surface concentration to be used in computations of external doses. This effective ground surface concentration is equal to (the computed dose in air from the concentration in the soil layers)/(the dose factor for computing dose in air from a plane). MLSOIL implements a five compartment linear-transfer model to calculate the concentrations of radionuclides in the soil following deposition on the ground surface from the atmosphere. The model considers leaching through the soil as well as radioactive decay and buildup. The element-specific transfer coefficients used in this model are a function of the k/sub d/ and environmental parameters. DFSOIL calculates the dose in air per unit concentration at 1 m above the ground from each of the five soil layers used in MLSOIL and the dose per unit concentration from an infinite plane source. MLSOIL and DFSOIL have been written to be part of the Computerized Radiological Risk Investigation System (CRRIS) which is designed for assessments of the health effects of airborne releases of radionuclides. 31 references, 3 figures, 4 tables

  8. SASKTRAN: A spherical geometry radiative transfer code for efficient estimation of limb scattered sunlight

    International Nuclear Information System (INIS)

    Bourassa, A.E.; Degenstein, D.A.; Llewellyn, E.J.

    2008-01-01

    The inversion of satellite-based observations of limb scattered sunlight for the retrieval of constituent species requires an efficient and accurate modelling of the measurement. We present the development of the SASKTRAN radiative transfer model for the prediction of limb scatter measurements at optical wavelengths by method of successive orders along rays traced in a spherical atmosphere. The component of the signal due to the first two scattering events of the solar beam is accounted for directly along rays traced in the three-dimensional geometry. Simplifying assumptions in successive scattering orders provide computational optimizations without severely compromising the accuracy of the solution. SASKTRAN is designed for the analysis of measurements from the OSIRIS instrument and the implementation of the algorithm is efficient such that the code is suitable for the inversion of OSIRIS profiles on desktop computers. SASKTRAN total limb radiance profiles generally compare better with Monte-Carlo reference models over a large range of solar conditions than the approximate spherical and plane-parallel models typically used for inversions

  9. Estimation of doses received by operators in the 1958 RB reactor accident using the MCNP5 computer code simulation

    Directory of Open Access Journals (Sweden)

    Pešić Milan P.

    2012-01-01

    Full Text Available A numerical simulation of the radiological consequences of the RB reactor reactivity excursion accident, which occurred on October 15, 1958, and an estimation of the total doses received by the operators were run by the MCNP5 computer code. The simulation was carried out under the same assumptions as those used in the 1960 IAEA-organized experimental simulation of the accident: total fission energy of 80 MJ released in the accident and the frozen positions of the operators. The time interval of exposure to high doses received by the operators has been estimated. Data on the RB1/1958 reactor core relevant to the accident are given. A short summary of the accident scenario has been updated. A 3-D model of the reactor room and the RB reactor tank, with all the details of the core, created. For dose determination, 3-D simplified, homogenised, sexless and faceless phantoms, placed inside the reactor room, have been developed. The code was run for a number of neutron histories which have given a dose rate uncertainty of less than 2%. For the determination of radiation spectra escaping the reactor core and radiation interaction in the tissue of the phantoms, the MCNP5 code was run (in the KCODE option and “mode n p e”, with a 55-group neutron spectra, 35-group gamma ray spectra and a 10-group electron spectra. The doses were determined by using the conversion of flux density (obtained by the F4 tally in the phantoms to doses using factors taken from ICRP-74 and from the deposited energy of neutrons and gamma rays (obtained by the F6 tally in the phantoms’ tissue. A rough estimation of the time moment when the odour of ozone was sensed by the operators is estimated for the first time and given in Appendix A.1. Calculated total absorbed and equivalent doses are compared to the previously reported ones and an attempt to understand and explain the reasons for the obtained differences has been made. A Root Cause Analysis of the accident was done and

  10. Biological dose estimation for charged-particle therapy using an improved PHITS code coupled with a microdosimetric kinetic model

    International Nuclear Information System (INIS)

    Sato, Tatsuhiko; Watanabe, Ritsuko; Kase, Yuki; Niita, Koji; Sihver, Lembit

    2009-01-01

    High-energy heavy ions (HZE particles) have become widely used for radiotherapy of tumors owing to their high biological effectiveness. In the treatment planning of such charged-particle therapy, it is necessary to estimate not only physical but also biological dose, which is the product of physical dose and relative biological effectiveness (RBE). In the Heavy-ion Medical Accelerator in Chiba (HIMAC), the biological dose is estimated by a method proposed by Kanai et al., which is based on the linear-quadratic (LQ) model with its parameters α and β determined by the dose distribution in terms of the unrestricted linear energy transfer (LET). Thus, RBE is simply expressed as a function of LET in their model. However, RBE of HZE particles cannot be uniquely determined from their LET because of their large cross sections for high-energy δ-ray production. Hence, development of a biological dose estimation model that can explicitly consider the track structure of δ-rays around the trajectory of HZE particles is urgently needed. Microdosimetric quantities such as lineal energy y are better indexes for representing RBE of HZE particles in comparison to LET, since they can express the decrease of ionization densities around their trajectories due to the production of δ-rays. The difference of the concept between LET and y is illustrated in Figure 1. However, the use of microdosimetric quantities in computational dosimetry was severely limited because of the difficulty in calculating their probability densities (PDs) in macroscopic matter. We therefore improved the 3-dimensional particle transport simulation code PHITS, providing it with the capability of estimating the microdosimetric PDs in a macroscopic framework by incorporating a mathematical function that can instantaneously calculate the PDs around the trajectory of HZE particles with precision equivalent to a microscopic track-structure simulation. A new method for estimating biological dose from charged

  11. An audit of health products and services marketed on chiropractic websites in Alberta and consideration of these practices in the context of chiropractic codes of conduct and ethics.

    Science.gov (United States)

    Page, Stacey A

    2007-06-01

    Chiropractic's success as a health care profession is evidenced in part by the rising number of practitioners. Paradoxically, this success may start to cost the profession, as the number of consumers may not be increasing proportionally. Fewer patients mean less income for practitioners. Some chiropractors are responding to these pressures by marketing health products, and services. To describe the extent to which Alberta chiropractors with websites sold health products and the extent to which fee discounts/service inducements were advertised. To consider these practices in the context of chiropractic codes of conduct and ethics. Chiropractic websites in the province of Alberta were identified using the online Telus Business Finder and cross-referenced with the Yellow Pages print directories. The websites were searched and an inventory of the health products for sale was recorded. Fee discounts and service inducements were also recorded. 56 websites were identified and reviewed. Just under two-thirds of the chiropractic websites surveyed contained information on health products for sale. Orthotics were sold most often (N = 29 practices; 51.8%), followed by pillows and supports (N = 15: 26.8%), vitamins/nutritional supplements (N = 15; 26.8%) and exercise/rehabilitation products (N = 10; 17.9%). Nine practices (16.1%) offered some type of inducement to potential customers. These included discounts on treatment packages (N = 2; 3.6%), free gait/ posture analyses (N = 2; 3.6%) and free general consultations with the chiropractors (N = 3; 5.4%) The marketing of health care products and services by chiropractors in Alberta is common. Such practices raise ethical considerations for the profession. Professional guidelines vary on the acceptability of these practices. Consumer and practitioner perspectives and practices regarding retailing need to be further examined.

  12. 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 ...

  13. Estimation of PWR spent fuel composition using SCALE and SWAT code systems

    Energy Technology Data Exchange (ETDEWEB)

    Shin, Hee Sung [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of); Kenya, Suyama; Hiroshi, Okuno [Japan Atomic Energy Research Institute, Tokyo (Japan)

    2001-05-01

    The isotopic composition calculations were performed for 26 spent fuel samples from Obrigheim PWR reactor and 55 spent fuel samples from 7 PWR reactors using SCALE4.4 SAS2H with 27, 44 and 238 group cross-section libraries and SWAT with 107 group cross-section library. For convenience, the ratio of the measured to calculated value was used as a parameter. The four kinds of the calculation results were compared with the measured data. For many important nuclides for burnup credit criticality safety evaluation, the four methods applied in this study showed good coincidence with measurements in general. More precise observations showed the following results. Less unity ratios were found for Pu-239 and -241 for selected 16 samples out of the 26 samples from Obrigheim reactor. Larger than unity ratios were found for Am-241 for both the 16 and 55 samples. Larger than unity ratios were found for Sm-149 for the 55 samples. In the case of 26 sample SWAT was generally accompanied by larger ratios than those of SAS2H with some exceptions. Based on the measured-to-calculated ratios for 71 samples of a combined set in which 16 selected samples and 55 samples were included, the correction factors that should be multiplied to the calculated isotopic compositions were generated for a conservative estimate of the neutron multiplication factor of a system containing PWR spent fuel, taking burnup credit into account.

  14. 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.

  15. Audit Information Management System

    Data.gov (United States)

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

  16. Estimates of the burst reliability of thin-walled cylinders designed to meet the ASME Code allowables

    International Nuclear Information System (INIS)

    Stancampiano, P.A.; Zemanick, P.P.

    1976-01-01

    Pressure containment components in nuclear power plants are designed by the conventional deterministic safety factor approach to meet the requirements of the ASME Pressure Vessel Code, Section III. The inevitable variabilities and uncertainties associated with the design, manufacture, installation, and service processes suggest a probabilistic design approach may also be pertinent. Accordingly, the burst reliabilities of two thin-walled 304 SS cylindrical vessels such as might be employed in liquid metal plants are estimated. A large vessel fabricated from rolled plate per ASME SA-240 and a smaller pipe sized vessel also fabricated from rolled plate per ASME SA-358 are considered. The vessels are sized to just meet the allowable ASME Code primary membrance stresses at 800 0 F (427 0 C). The bursting probability that the operating pressure is greater than the burst strength of the cylinders is calculated using stress-strength interference theory by direct Monte Carlo simulation on a high speed digital computer. A sensitivity study is employed to identify those design parameters which have the greatest effect on the reliability. The effects of preservice quality assurance defect inspections on the reliability are also evaluated parametrically

  17. MARATHON - a computer code for the probabilistic estimation of leak-before-break time in CANDU reactors

    International Nuclear Information System (INIS)

    Walker, J.R.

    1990-02-01

    The presence of high levels of moisture in the annulus gas system of a CANDU reactor indicates that a leaking crack may be present in a pressure tube. This will initiate the shutdown of the reactor to prevent the possibility of fuel channel damage. It is also desirable, however, to keep the reactor partially pressurized at hot shutdown for as long as it is necessary to unambiguously identify the leaking pressure tube. A premature full depressurization may cause an extended shutdown while the leaking tube is being located. However, fast fracture could occur during an excessively long hot shutdown period. A probabilistic methodology, together with an associated computer code (called MARATHON), has been developed to calculate the time from first leakage to unstable fracture in a probabilistic format. The methodology explicitly uses distributions of material properties and allows the risk associated with leak-before-break to be estimated. A model of the leak detection system is integrated into the methodology to calculate the time from leak detection to unstable fracture. The sensitivity of the risk to changing reactor conditions allows the optimization of reactor management after leak detection. In this report we describe the probabilistic model and give details of the quality assurance and verification of the MARATHON code. Examples of the use of MARATHON are given using preliminary material property distributions. These preliminary material property distributions indicate that the probability of unstable fracture is very low, and that ample time is available to locate the leaking tube

  18. 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 ...

  19. 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...

  20. 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...

  1. 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...

  2. THE RISKS IN THE AUDIT ACTIVITY

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2011-01-01

    Full Text Available Following the bankruptcy of large firms (Enron, Parmalat, WorldCom due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.

  3. Probable mode prediction for H.264 advanced video coding P slices using removable SKIP mode distortion estimation

    Science.gov (United States)

    You, Jongmin; Jeong, Jechang

    2010-02-01

    The H.264/AVC (advanced video coding) is used in a wide variety of applications including digital broadcasting and mobile applications, because of its high compression efficiency. The variable block mode scheme in H.264/AVC contributes much to its high compression efficiency but causes a selection problem. In general, rate-distortion optimization (RDO) is the optimal mode selection strategy, but it is computationally intensive. For this reason, the H.264/AVC encoder requires a fast mode selection algorithm for use in applications that require low-power and real-time processing. A probable mode prediction algorithm for the H.264/AVC encoder is proposed. To reduce the computational complexity of RDO, the proposed method selects probable modes among all allowed block modes using removable SKIP mode distortion estimation. Removable SKIP mode distortion is used to estimate whether or not a further divided block mode is appropriate for a macroblock. It is calculated using a no-motion reference block with a few computations. Then the proposed method reduces complexity by performing the RDO process only for probable modes. Experimental results show that the proposed algorithm can reduce encoding time by an average of 55.22% without significant visual quality degradation and increased bit rate.

  4. 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...

  5. 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.

  6. 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...

  7. 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.

  8. Manual on quality assurance programme auditing

    International Nuclear Information System (INIS)

    1984-01-01

    The objective of this Manual is to provide guidance and illustrative examples of the methodology and techniques of internal and external audits that are consistent with the requirements and recommendations of the Code and the Safety Guide. The methodology and techniques are based on the practices of Member States having considerable experience in auditing QA programmes. This Manual is directed primarily towards QA programme auditors and managers and presents methods and techniques considered appropriate for the preparation and performance of audits and the evaluation of results. Its scope includes the techniques and methods used to carry out QA programme audits variously described as 'System', 'Product' and 'Process' audits. The techniques and methods described here may be used as one approach to the evaluation of suppliers' QA capabilities as defined in 50-SG-QA10. Although the Manual is primarily directed towards purchasers and suppliers, it is also relevant to regulatory organizations, such as government offices responsible for quality assurance, which carry out external audits independent of purchasers and suppliers. In such cases similar methods, procedures and techniques may be used

  9. Development of Mathematical Model and Analysis Code for Estimating Drop Behavior of the Control Rod Assembly in the Sodium Cooled Fast Reactor

    International Nuclear Information System (INIS)

    Oh, Se-Hong; Kang, SeungHoon; Choi, Choengryul; Yoon, Kyung Ho; Cheon, Jin Sik

    2016-01-01

    On receiving the scram signal, the control rod assemblies are released to fall into the reactor core by its weight. Thus drop time and falling velocity of the control rod assembly must be estimated for the safety evaluation. There are three typical ways to estimate the drop behavior of the control rod assembly in scram action: Experimental, numerical and theoretical methods. But experimental and numerical(CFD) method require a lot of cost and time. Thus, these methods are difficult to apply to the initial design process. In this study, mathematical model and theoretical analysis code have been developed in order to estimate drop behavior of the control rod assembly to provide the underlying data for the design optimization. Mathematical model and theoretical analysis code have been developed in order to estimate drop behavior of the control rod assembly to provide the underlying data for the design optimization. A simplified control rod assembly model is considered to minimize the uncertainty in the development process. And the hydraulic circuit analysis technique is adopted to evaluate the internal/external flow distribution of the control rod assembly. Finally, the theoretical analysis code(named as HEXCON) has been developed based on the mathematical model. To verify the reliability of the developed code, CFD analysis has been conducted. And a calculation using the developed analysis code was carried out under the same condition, and both results were compared

  10. Environmental auditing and the role of the accountancy profession: a literature review.

    Science.gov (United States)

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  11. A Knowledge-Based Model of Audit Risk

    OpenAIRE

    Dhar, Vasant; Lewis, Barry; Peters, James

    1988-01-01

    Within the academic and professional auditing communities, there has been growing concern about how to accurately assess the various risks associated with performing an audit. These risks are difficult to conceptualize in terms of numeric estimates. This article discusses the development of a prototype computational model (computer program) that assesses one of the major audit risks -- inherent risk. This program bases most of its inferencing activities on a qualitative model of a typical bus...

  12. Auditing Litigation and Claims: Conflicts and the Compromise of Privilege

    OpenAIRE

    Harleen Kaur; Sandra van der Laan

    2013-01-01

    Auditing standards require an auditor to make various enquiries about liabilities in general this may entail consideration of potential litigations and claims that the audited entity may be facing. To perform this part of audit, the auditors will generally seek representation letters from lawyers of the company detailing an estimate prepared by management, confirmed by their lawyers through a representation letter, and then sent directly to the auditors. This paper reviews the ...

  13. 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...

  14. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

    .... The Defense Contract Audit Agency (DCAA) assists the administrative contracting officer in accomplishing that responsibility by determining whether the contractor's compensation system is sound, reliable, consistently applied, and results...

  15. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

    As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single...

  16. Estimating NIRR-1 burn-up and core life time expectancy using the codes WIMS and CITATION

    Science.gov (United States)

    Yahaya, B.; Ahmed, Y. A.; Balogun, G. I.; Agbo, S. A.

    The Nigeria Research Reactor-1 (NIRR-1) is a low power miniature neutron source reactor (MNSR) located at the Centre for Energy Research and Training, Ahmadu Bello University, Zaria Nigeria. The reactor went critical with initial core excess reactivity of 3.77 mk. The NIRR-1 cold excess reactivity measured at the time of commissioning was determined to be 4.97 mk, which is more than the licensed range of 3.5-4 mk. Hence some cadmium poison worth -1.2 mk was inserted into one of the inner irradiation sites which act as reactivity regulating device in order to reduce the core excess reactivity to 3.77 mk, which is within recommended licensed range of 3.5 mk and 4.0 mk. In this present study, the burn-up calculations of the NIRR-1 fuel and the estimation of the core life time expectancy after 10 years (the reactor core expected cycle) have been conducted using the codes WIMS and CITATION. The burn-up analyses carried out indicated that the excess reactivity of NIRR-1 follows a linear decreasing trend having 216 Effective Full Power Days (EFPD) operations. The reactivity worth of top beryllium shim data plates was calculated to be 19.072 mk. The result of depletion analysis for NIRR-1 core shows that (7.9947 ± 0.0008) g of U-235 was consumed for the period of 12 years of operating time. The production of the build-up of Pu-239 was found to be (0.0347 ± 0.0043) g. The core life time estimated in this research was found to be 30.33 years. This is in good agreement with the literature

  17. 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.

  18. Improving the accuracy of operation coding in surgical discharge summaries

    Science.gov (United States)

    Martinou, Eirini; Shouls, Genevieve; Betambeau, Nadine

    2014-01-01

    Procedural coding in surgical discharge summaries is extremely important; as well as communicating to healthcare staff which procedures have been performed, it also provides information that is used by the hospital's coding department. The OPCS code (Office of Population, Censuses and Surveys Classification of Surgical Operations and Procedures) is used to generate the tariff that allows the hospital to be reimbursed for the procedure. We felt that the OPCS coding on discharge summaries was often incorrect within our breast and endocrine surgery department. A baseline measurement over two months demonstrated that 32% of operations had been incorrectly coded, resulting in an incorrect tariff being applied and an estimated loss to the Trust of £17,000. We developed a simple but specific OPCS coding table in collaboration with the clinical coding team and breast surgeons that summarised all operations performed within our department. This table was disseminated across the team, specifically to the junior doctors who most frequently complete the discharge summaries. Re-audit showed 100% of operations were accurately coded, demonstrating the effectiveness of the coding table. We suggest that specifically designed coding tables be introduced across each surgical department to ensure accurate OPCS codes are used to produce better quality surgical discharge summaries and to ensure correct reimbursement to the Trust. PMID:26734286

  19. Development of NSSS Simulation Engine for SMART Simulator Using the Best Estimate Code, MARS3.1

    International Nuclear Information System (INIS)

    Kim, K. D.; Lee, S. W.; Lee, Sung Chul; Suh, Yong Suk; Suh, Jae Seung

    2011-01-01

    Limited computational capability and crude thermalhydraulic modeling in early 1980s forced the use of overly simplified physical models and assumptions for a real-time calculation at the cost of fidelity. Rapid advances in computer technology make it possible to improve the fidelity of the simulator models. These efforts have been made based on RELAP5 in the US, and CATHARE2 in France. The NSSS thermalhydraulic engines adopted in the most domestic fullscope power plant simulators have been replaced with RELAP5 based engines which were provided by US vendors. Since the technology dependency of the NSSS T/H engine by foreign vendors, it may cause difficulties in maintenance and model improvement. KAERI has started to develop a realistic NSSS calculation engine based on the best-estimate code MARS 3.1 for the SMART full-scope simulator. Even though we are developing the NSSS calculation engine for SMART simulator, it can be easily extended to light water reactors and GEN-IV reactors, etc. The verification of the NSSS calculation engine for SMART simulator has been conducted by an integrated test in the simulator environment, Jade 4.0, developed by GSE of Windows 2003. This paper briefly presents our efforts for the NSSS calculation engine for SMART simulator and verification test results of SAT (Site Acceptance Test)

  20. 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...

  1. Development of a NSSS T/H Module for the YGN 1/2 NPP Simulator Using a Best-Estimate Code, RETRAN

    International Nuclear Information System (INIS)

    Seo, I. Y.; Lee, Y. K.; Jeun, G. D.; Suh, J. S.

    2005-01-01

    KEPRI(Korea Electric Power Research Institute) developed a realistic nuclear steam supply system thermal-hydraulic module, named ARTS code, based on the best-estimate code RETRAN for the improvement of the KNPEC(Korea Nuclear Plant Education Center) unit 2 full-scope simulator. In this work, we make a nuclear steam supply system thermal-hydraulic module for the YGN 1/2 nuclear power plant simulator using a practical application of a experience of ARTS code development. The ARTS code was developed based on RETRAN, which is a best estimate code developed by EPRI(Electric Power Research Institute) for various transient analyses of NPP(Nuclear Power Plants). Robustness and the real time calculation capability have been improved by simplifications, removing of discontinuities of the physical correlations of the RETRAN code and some other modifications. And its scope for the simulation has been extended by supplementation of new calculation modules such as a dedicated pressurizer relief tank model and a backup model. The supplement is developed so that users cannot recognize the model change from the main ARTS module

  2. 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

  3. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

    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 pha...

  4. 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.

  5. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

    The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.

  6. 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.

  7. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  8. 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.

  9. CT dosimetry computer codes: Their influence on radiation dose estimates and the necessity for their revision under new ICRP radiation protection standards

    International Nuclear Information System (INIS)

    Kim, K. P.; Lee, J.; Bolch, W. E.

    2011-01-01

    Computed tomography (CT) dosimetry computer codes have been most commonly used due to their user friendliness, but with little consideration for potential uncertainty in estimated organ dose and their underlying limitations. Generally, radiation doses calculated with different CT dosimetry computer codes were comparable, although relatively large differences were observed for some specific organs or tissues. The largest difference in radiation doses calculated using different computer codes was observed for Siemens Sensation CT scanners. Radiation doses varied with patient age and sex. Younger patients and adult females receive a higher radiation dose in general than adult males for the same CT technique factors. There are a number of limitations of current CT dosimetry computer codes. These include unrealistic modelling of the human anatomy, a limited number of organs and tissues for dose calculation, inability to alter patient height and weight, and non-applicability to new CT technologies. Therefore, further studies are needed to overcome these limitations and to improve CT dosimetry. (authors)

  10. Development of the object-oriented analysis code for the estimation of material balance in pyrochemical reprocessing process (2). Modification of the code for the analysis of holdup of nuclear materials in the process

    International Nuclear Information System (INIS)

    Okamura, Nobuo; Tanaka, Hiroshi

    2001-04-01

    Pyrochemical reprocessing is thought to be promising process for FBR fuel cycle mainly from the economical viewpoint. However, the material behavior in the process is not clarified enough because of the lack of experimental data. The authors have been developed the object-oriented analysis code for the estimation of material balance in the process, which has the flexible applicability for the change of process flow sheet. The objective of this study is to modify the code so as to analyze the holdup of nuclear materials in the pyrochemical process from the viewpoint of safeguard, because of the possibility of larger amount of the holdup in the process compared with aqueous process. As a result of the modification, the relationship between the production of nuclear materials and its holdup in the process can be evaluated by the code. (author)

  11. 75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2010-01-12

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

  12. 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.

  13. Audit firm tenure and qualified opinions: New evidence from Spain

    Directory of Open Access Journals (Sweden)

    Josep García Blandón

    2013-06-01

    Full Text Available The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. In addition, the Paper clearly states that more research is needed regarding the effects of long audit tenures on independence. In this article, we have replicated the research by Ruiz-Barbadillo, Gómez-Aguilar, and Biedma (2005 about the effects of audit firm tenure on independence with more updated data. However, unlike them, we have performed panel data estimations instead of pooled regression. Our approach allows for a better control of individual unobserved heterogeneity, thus reducing potential problems caused by omitted variable bias. While Ruiz-Barbadillo et al. reported an unexpected positive effect of tenure on the likelihood of audit qualifications, we do not show any significant effect of tenure on the opinion of the audit report. Our results are robust to various sensitivity analyses.

  14. The Methodology of Expert Audit in the Cloud Computing System

    Directory of Open Access Journals (Sweden)

    Irina Vladimirovna Mashkina

    2013-12-01

    Full Text Available The problem of information security audit in the cloud computing system is discussed. The methodology of the expert audit is described, it allows to estimate not only the value of information security risk level, but also operative value of information security risk level. The fuzzy cognitive maps and artificial neural network are used for solution of this problem.

  15. 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

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

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

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

  17. The use of best estimate codes to improve the simulation in real time; El uso de codigos best estimate y de entornos disenados para mejorar su productividad en simulacion en tiempo real

    Energy Technology Data Exchange (ETDEWEB)

    Rivero, N.; Esteban, J. A.; Lenhardt, G.

    2007-07-01

    Best estimate codes are assumed to be the technology solution providing the most realistic and accurate response. Best estimate technology provides a complementary solution to the conservative simulation technology usually applied to determine plant safety margins and perform security related studies. Tecnatom in the early 90's, within the MAS project, pioneered the initiative to implement best estimate code in its training simulators. Result of this project was the implementation of the first six-equations thermal hydraulic code worldwide (TRAC{sub R}T), running in a training environment. To meet real time and other specific training requirements, it was necessary to overcome important difficulties. Tecnatom has just adapted the Global Nuclear Fuel core Design code: PANAC 11, and is about to complete the General Electric TRACG04 thermal hydraulic code adaptation. This technology features a unique solution for nuclear plants aiming at providing the highest fidelity in simulation, enabling to consider the simulator as a multipurpose: engineering and training, simulation platform. Besides, a visual environment designed to optimize the models life cycle, covering both pre and post-processing activities, is in its late development phase. (Author)

  18. Serve Size and Estimated Energy and Protein Contents of Meals Prepared by ‘Meals on Wheels’ South Australia Inc.: Findings from a Meal Audit Study

    Science.gov (United States)

    Arjuna, Tony; Miller, Michelle; Soenen, Stijn; Chapman, Ian; Visvanathan, Renuka; Luscombe-Marsh, Natalie D

    2018-01-01

    An audit of ‘standard’ (STD) and ‘energy and protein fortified’ (HEHP) meals from Meals on Wheels (MOW) South Australia’s summer menu was conducted to evaluate the consistency, and serve size and nutrient contents, of their menu items. Twenty soups, 20 mains and 20 desserts from each of the STD and HEHP menus were prepared at the MOW South Australia’s kitchen and delivered to three ‘sham(dummy)-clients’ over a 5-week period. Each meal component was weighed in triplicate, to the nearest gram, the variation within the serve weight was calculated, and the overall energy and protein content of each meal was determined using FoodWorks (Xyris Software, Highgate Hill, Queensland, Australia). On average, the variability for soups and mains was ≤6% and for desserts was ≤10% and although the measured serve sizes of the MOW meals were consistently smaller than prescribed serve size, the differences were minor. As a percentage of recommended daily intakes (RDIs) for adults aged over 60 years, we calculated that the STD meals contained 21–39% for energy and 42–63% for protein while the HEHP meals contained 29–55% for energy and 46–69% for protein. These findings demonstrate that MOW meals currently meet the voluntary meal guidelines for energy and protein. PMID:29461476

  19. Serve Size and Estimated Energy and Protein Contents of Meals Prepared by 'Meals on Wheels' South Australia Inc.: Findings from a Meal Audit Study.

    Science.gov (United States)

    Arjuna, Tony; Miller, Michelle; Soenen, Stijn; Chapman, Ian; Visvanathan, Renuka; Luscombe-Marsh, Natalie D

    2018-02-20

    An audit of 'standard' (STD) and 'energy and protein fortified' (HEHP) meals from Meals on Wheels (MOW) South Australia's summer menu was conducted to evaluate the consistency, and serve size and nutrient contents, of their menu items. Twenty soups, 20 mains and 20 desserts from each of the STD and HEHP menus were prepared at the MOW South Australia's kitchen and delivered to three 'sham(dummy)-clients' over a 5-week period. Each meal component was weighed in triplicate, to the nearest gram, the variation within the serve weight was calculated, and the overall energy and protein content of each meal was determined using FoodWorks (Xyris Software, Highgate Hill, Queensland, Australia). On average, the variability for soups and mains was ≤6% and for desserts was ≤10% and although the measured serve sizes of the MOW meals were consistently smaller than prescribed serve size, the differences were minor. As a percentage of recommended daily intakes (RDIs) for adults aged over 60 years, we calculated that the STD meals contained 21-39% for energy and 42-63% for protein while the HEHP meals contained 29-55% for energy and 46-69% for protein. These findings demonstrate that MOW meals currently meet the voluntary meal guidelines for energy and protein.

  20. Serve Size and Estimated Energy and Protein Contents of Meals Prepared by ‘Meals on Wheels’ South Australia Inc.: Findings from a Meal Audit Study

    Directory of Open Access Journals (Sweden)

    Tony Arjuna

    2018-02-01

    Full Text Available An audit of ‘standard’ (STD and ‘energy and protein fortified’ (HEHP meals from Meals on Wheels (MOW South Australia’s summer menu was conducted to evaluate the consistency, and serve size and nutrient contents, of their menu items. Twenty soups, 20 mains and 20 desserts from each of the STD and HEHP menus were prepared at the MOW South Australia’s kitchen and delivered to three ‘sham(dummy-clients’ over a 5-week period. Each meal component was weighed in triplicate, to the nearest gram, the variation within the serve weight was calculated, and the overall energy and protein content of each meal was determined using FoodWorks (Xyris Software, Highgate Hill, Queensland, Australia. On average, the variability for soups and mains was ≤6% and for desserts was ≤10% and although the measured serve sizes of the MOW meals were consistently smaller than prescribed serve size, the differences were minor. As a percentage of recommended daily intakes (RDIs for adults aged over 60 years, we calculated that the STD meals contained 21–39% for energy and 42–63% for protein while the HEHP meals contained 29–55% for energy and 46–69% for protein. These findings demonstrate that MOW meals currently meet the voluntary meal guidelines for energy and protein.

  1. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  2. Auditing measurement control programs

    International Nuclear Information System (INIS)

    Roberts, F.P.; Brouns, R.J.

    1979-10-01

    Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit

  3. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

    The subject is discussed under the headings: introduction (explanation of firm's responsibility to design and procure naval nuclear reactor plant for the Ministry of Defence, whose quality assurance requirements are laid down in Defence Standards); principles of quality audit; audit procedure. (U.K.)

  4. 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.

  5. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  6. Comparison of ICD code-based diagnosis of obesity with measured obesity in children and the implications for health care cost estimates.

    Science.gov (United States)

    Kuhle, Stefan; Kirk, Sara F L; Ohinmaa, Arto; Veugelers, Paul J

    2011-12-21

    Administrative health databases are a valuable research tool to assess health care utilization at the population level. However, their use in obesity research limited due to the lack of data on body weight. A potential workaround is to use the ICD code of obesity to identify obese individuals. The objective of the current study was to investigate the sensitivity and specificity of an ICD code-based diagnosis of obesity from administrative health data relative to the gold standard measured BMI. Linkage of a population-based survey with anthropometric measures in elementary school children in 2003 with longitudinal administrative health data (physician visits and hospital discharges 1992-2006) from the Canadian province of Nova Scotia. Measured obesity was defined based on the CDC cut-offs applied to the measured BMI. An ICD code-based diagnosis obesity was defined as one or more ICD-9 (278) or ICD-10 code (E66-E68) of obesity from a physician visit or a hospital stay. Sensitivity and specificity were calculated and health care cost estimates based on measured obesity and ICD-based obesity were compared. The sensitivity of an ICD code-based obesity diagnosis was 7.4% using ICD codes between 2002 and 2004. Those correctly identified had a higher BMI and had higher health care utilization and costs. An ICD diagnosis of obesity in Canadian administrative health data grossly underestimates the true prevalence of childhood obesity and overestimates the health care cost differential between obese and non-obese children.

  7. 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

  8. 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.

  9. Benchmarking and qualification of the NUFREQ-NPW code for best estimate prediction of multi-channel core stability margins

    International Nuclear Information System (INIS)

    Taleyarkhan, R.; Lahey, R.T. Jr.; McFarlane, A.F.; Podowski, M.Z.

    1988-01-01

    The NUFREQ-NPW code was modified and set up at Westinghouse, USA for mixed fuel type multi-channel core-wide stability analysis. The resulting code, NUFREQ-NPW, allows for variable axial power profiles between channel groups and can handle mixed fuel types. Various models incorporated into NUFREQ-NPW were systematically compared against the Westinghouse channel stability analysis code MAZDA-NF, for which the mathematical model was developed, in an entirely different manner. Excellent agreement was obtained which verified the thermal-hydraulic modeling and coding aspects. Detailed comparisons were also performed against nuclear-coupled reactor core stability data. All thirteen Peach Bottom-2 EOC-2/3 low flow stability tests were simulated. A key aspect for code qualification involved the development of a physically based empirical algorithm to correct for the effect of core inlet flow development on subcooled boiling. Various other modeling assumptions were tested and sensitivity studies performed. Good agreement was obtained between NUFREQ-NPW predictions and data. Moreover, predictions were generally on the conservative side. The results of detailed direct comparisons with experimental data using the NUFREQ-NPW code; have demonstrated that BWR core stability margins are conservatively predicted, and all data trends are captured with good accuracy. The methodology is thus suitable for BWR design and licensing purposes. 11 refs., 12 figs., 2 tabs

  10. Audit Fees in Malaysia: Does Corporate Governance Matter?

    OpenAIRE

    Effiezal Aswadi Abdul Wahab; Mazlina Mat Zain; Kieran James

    2011-01-01

    This study examines the relationship between corporate governance and audit fees during the period before and after the enactment of the Malaysian Code of Corporate Governance (MCCG). Our panel analysis of 379 firms during the 1999–2002 period reveals a significant and positive relationship between corporate governance and audit fees. However, the relationship becomes weaker after 2001, suggesting that the MCCG reduced firms' control and inherent risk, thus ultimately contributing to reduce...

  11. 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.

  12. Development of Audit Calculation Methodology for RIA Safety Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Joosuk; Kim, Gwanyoung; Woo, Swengwoong [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2015-05-15

    The interim criteria contain more stringent limits than previous ones. For example, pellet-to-cladding mechanical interaction(PCMI) was introduced as a new failure criteria. And both short-term (e.g. fuel-to coolant interaction, rod burst) and long-term(e.g., fuel rod ballooning, flow blockage) phenomena should be addressed for core coolability assurance. For dose calculations, transient-induced fission gas release has to be accounted additionally. Traditionally, the approved RIA analysis methodologies for licensing application are developed based on conservative approach. But newly introduced safety criteria tend to reduce the margins to the criteria. Thereby, licensees are trying to improve the margins by utilizing a less conservative approach. In this situation, to cope with this trend, a new audit calculation methodology needs to be developed. In this paper, the new methodology, which is currently under developing in KINS, was introduced. For the development of audit calculation methodology of RIA safety analysis based on the realistic evaluation approach, preliminary calculation by utilizing the best estimate code has been done on the initial core of APR1400. Followings are main conclusions. - With the assumption of single full-strength control rod ejection in HZP condition, rod failure due to PCMI is not predicted. - And coolability can be assured in view of entalphy and fuel melting. - But, rod failure due to DNBR is expected, and there is possibility of fuel failure at the rated power conditions also.

  13. 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

  14. Shielding calculations and collective dose estimations with the point-kernel-code VISIPLAN {sup registered} for the example of the project ZENT; Abschirmberechnungen und Kollektivdosisabschaetzungen mit dem Punkt-Kern-Code VISIPLAN {sup registered} am Beispiel des Projektes ZENT

    Energy Technology Data Exchange (ETDEWEB)

    Boehlke, S.; Niegoth, H. [STEAG Energy Services GmbH, Essen (Germany). Nuclear Technologies; Stalder, I. [Kernkraftwerk Leibstadt AG, Leibstadt (Switzerland)

    2012-11-01

    In the nuclear power plant Leibstadt (KKL) during the next year large components will be dismantled and stored for final disposal within the interim storage facility ZENT at the NPP site. Before construction of ZENT appropriate estimations of the local dose rate inside and outside the building and the collective dose for the normal operation have to be performed. The shielding calculations are based on the properties of the stored components and radiation sources and on the concepts for working place requirements. The installation of control and monitoring areas will depend on these calculations. For the determination of the shielding potential of concrete walls and steel doors with the defined boundary conditions point-kernel codes like MICROSHIELd {sup registered} are used. Complex problems cannot be modeled with this code. Therefore the point-kernel code VISIPLAN {sup registered} was developed for the determination of the local dose distribution functions in 3D models. The possibility of motion sequence inputs allows an optimization of collective dose estimations for the operational phases of a nuclear facility.

  15. 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...

  16. SOLPREC - a code for estimating the deposition density of activated corrosion products in the primary circuits of LMFBR: development, validation and application

    International Nuclear Information System (INIS)

    Sivasubramanian, K.; Satyanarayana, S.V.; Mohankumar, N.

    2002-01-01

    Full text: During the normal operation of a liquid metal fast breeder reactor, activated corrosion products are produced in stainless steel, which is the structural material of the core. The products consisting mainly of 54 Mn and 60 Co diffuse through the cladding into the primary sodium and get deposited along the pipelines of the reactor vessel. Since this poses a radiation hazard, an estimate of this build up is essential. Using the solution and precipitation model of Polley and Skyrme, a one-dimensional code to estimate the surface and bulk concentrations was developed for the fast breeder test reactor at Kalpakkam. This paper gives an outline of this code and the relevant results

  17. 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...

  18. Global Ionosphere Mapping and Differential Code Bias Estimation during Low and High Solar Activity Periods with GIMAS Software

    Directory of Open Access Journals (Sweden)

    Qiang Zhang

    2018-05-01

    Full Text Available Ionosphere research using the Global Navigation Satellite Systems (GNSS techniques is a hot topic, with their unprecedented high temporal and spatial sampling rate. We introduced a new GNSS Ionosphere Monitoring and Analysis Software (GIMAS in order to model the global ionosphere vertical total electron content (VTEC maps and to estimate the GPS and GLObalnaya NAvigatsionnaya Sputnikovaya Sistema (GLONASS satellite and receiver differential code biases (DCBs. The GIMAS-based Global Ionosphere Map (GIM products during low (day of year from 202 to 231, in 2008 and high (day of year from 050 to 079, in 2014 solar activity periods were investigated and assessed. The results showed that the biases of the GIMAS-based VTEC maps relative to the International GNSS Service (IGS Ionosphere Associate Analysis Centers (IAACs VTEC maps ranged from −3.0 to 1.0 TECU (TEC unit (1 TECU = 1 × 1016 electrons/m2. The standard deviations (STDs ranged from 0.7 to 1.9 TECU in 2008, and from 2.0 to 8.0 TECU in 2014. The STDs at a low latitude were significantly larger than those at middle and high latitudes, as a result of the ionospheric latitudinal gradients. When compared with the Jason-2 VTEC measurements, the GIMAS-based VTEC maps showed a negative systematic bias of about −1.8 TECU in 2008, and a positive systematic bias of about +2.2 TECU in 2014. The STDs were about 2.0 TECU in 2008, and ranged from 2.2 to 8.5 TECU in 2014. Furthermore, the aforementioned characteristics were strongly related to the conditions of the ionosphere variation and the geographic latitude. The GPS and GLONASS satellite and receiver P1-P2 DCBs were compared with the IAACs DCBs. The root mean squares (RMSs were 0.16–0.20 ns in 2008 and 0.13–0.25 ns in 2014 for the GPS satellites and 0.26–0.31 ns in 2014 for the GLONASS satellites. The RMSs of receiver DCBs were 0.21–0.42 ns in 2008 and 0.33–1.47 ns in 2014 for GPS and 0.67–0.96 ns in 2014 for GLONASS. The monthly

  19. Recovery Audit Program

    Data.gov (United States)

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

  20. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

    The financial audit aims toward increasing the credibility of financial informaiton. The purpose of the paper is to outline the most important topics regarding the definition and application of significance limit.

  1. 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....

  2. TTVP Audit Database

    Data.gov (United States)

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

  3. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... ... conduct internal audits to assess that the corporation's accounts and records; financial and management controls; information systems and management .... o Information for decision making is accurate, relevant and timely; ...

  4. 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...

  5. Forensic Service Supply by Audit Firms: Classification, Market, Methods, and Prior Research

    OpenAIRE

    Quick, Reiner

    2017-01-01

    Provision of non-audit services is of increasing economic importance for audit firms Especially provision to non-audit clients Wide range of offered services From detection to prevention, from bribery to fraud to violation of code of conduct Small, but growing market with Big 4 as clear leaders Wide variety of backgrounds of forensic services professionals Consequently, diverse portfolio of methods Most research focuses on fraud with some high-quality publications Miss...

  6. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst

    2014-08-15

    Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.

  7. Benchmarking and qualification of the ppercase nufreq -ppercase npw code for best estimate prediction of multichannel core stability margins

    International Nuclear Information System (INIS)

    Taleyarkhan, R.P.; McFarlane, A.F.; Lahey, R.T. Jr.; Podowski, M.Z.

    1994-01-01

    The ppercase nufreq - ppercase np (G.C. Park et al. NUREG/CR-3375, 1983; S.J. Peng et al. NUREG/CR-4116, 1984; S.J. Peng et al. Nucl. Sci. Eng. 88 (1988) 404-411) code was modified and set up at Westinghouse, USA, for mixed fuel type multichannel core-wide stability analysis. The resulting code, ppercase nufreq - ppercase npw , allows for variable axial power profiles between channel groups and can handle mixed fuel types.Various models incorporated into ppercase nurfreq - ppercase npw were systematically compared against the Westinghouse channel stability analysis code ppercase mazda -ppercase nf (R. Taleyarkhan et al. J. Heat Transfer 107 (February 1985) 175-181; NUREG/CR2972, 1983), for which the mathematical model was developed in an entirely different manner. Excellent agreement was obtained which verified the thermal-hydraulic modeling and coding aspects. Detailed comparisons were also performed against nuclear-coupled reactor core stability data. All 13 Peach Bottom-2 EOC-2/3 low flow stability tests (L.A. Carmichael and R.O. Neimi, EPRI NP-564, Project 1020-1, 1978; F.B. Woffinden and R.O. Neimi, EPRI, NP 0972, Project 1020-2, 1981) were simulated. A key aspect for code qualification involved the development of a physically based empirical algorithm to correct for the effect of core inlet flow development on subcooled boiling. Various other modeling assumptions were tested and sensitivity studies performed. Good agreement was obtained between ppercase nufreq-npw predictions and data. ((orig.))

  8. 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.

  9. 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...

  10. 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.

  11. Measuring Data Quality Through a Source Data Verification Audit in a Clinical Research Setting.

    Science.gov (United States)

    Houston, Lauren; Probst, Yasmine; Humphries, Allison

    2015-01-01

    Health data has long been scrutinised in relation to data quality and integrity problems. Currently, no internationally accepted or "gold standard" method exists measuring data quality and error rates within datasets. We conducted a source data verification (SDV) audit on a prospective clinical trial dataset. An audit plan was applied to conduct 100% manual verification checks on a 10% random sample of participant files. A quality assurance rule was developed, whereby if >5% of data variables were incorrect a second 10% random sample would be extracted from the trial data set. Error was coded: correct, incorrect (valid or invalid), not recorded or not entered. Audit-1 had a total error of 33% and audit-2 36%. The physiological section was the only audit section to have <5% error. Data not recorded to case report forms had the greatest impact on error calculations. A significant association (p=0.00) was found between audit-1 and audit-2 and whether or not data was deemed correct or incorrect. Our study developed a straightforward method to perform a SDV audit. An audit rule was identified and error coding was implemented. Findings demonstrate that monitoring data quality by a SDV audit can identify data quality and integrity issues within clinical research settings allowing quality improvement to be made. The authors suggest this approach be implemented for future research.

  12. Comparative Dosimetric Estimates of a 25 keV Electron Micro-beam with three Monte Carlo Codes

    CERN Document Server

    Mainardi, E; Donahue, R J

    2002-01-01

    The calculations presented compare the different performances of the three Monte Carlo codes PENELOPE-1999, MCNP-4C and PITS, for the evaluation of Dose profiles from a 25 keV electron micro-beam traversing individual cells. The overall model of a cell is a water cylinder equivalent for the three codes but with a different internal scoring geometry: hollow cylinders for PENELOPE and MCNP, whereas spheres are used for the PITS code. A cylindrical cell geometry with scoring volumes with the shape of hollow cylinders was initially selected for PENELOPE and MCNP because of its superior simulation of the actual shape and dimensions of a cell and for its improved computer-time efficiency if compared to spherical internal volumes. Some of the transfer points and energy transfer that constitute a radiation track may actually fall in the space between spheres, that would be outside the spherical scoring volume. This internal geometry, along with the PENELOPE algorithm, drastically reduced the computer time when using ...

  13. 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)

  14. Shielding calculations and collective dose estimations with the point-kernel-code VISIPLAN registered for the example of the project ZENT

    International Nuclear Information System (INIS)

    Boehlke, S.; Niegoth, H.

    2012-01-01

    In the nuclear power plant Leibstadt (KKL) during the next year large components will be dismantled and stored for final disposal within the interim storage facility ZENT at the NPP site. Before construction of ZENT appropriate estimations of the local dose rate inside and outside the building and the collective dose for the normal operation have to be performed. The shielding calculations are based on the properties of the stored components and radiation sources and on the concepts for working place requirements. The installation of control and monitoring areas will depend on these calculations. For the determination of the shielding potential of concrete walls and steel doors with the defined boundary conditions point-kernel codes like MICROSHIELd registered are used. Complex problems cannot be modeled with this code. Therefore the point-kernel code VISIPLAN registered was developed for the determination of the local dose distribution functions in 3D models. The possibility of motion sequence inputs allows an optimization of collective dose estimations for the operational phases of a nuclear facility.

  15. 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.

  16. 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.

  17. 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...

  18. 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...

  19. Guidelines for performance-based supplier audits (NCIG-16)

    International Nuclear Information System (INIS)

    Lauderdale, J.R.; Mattu, R.K.; Roman, W.S.

    1990-06-01

    This document provides guidelines for planning and conducting performance-based audits of suppliers of items used in nuclear power plants. A common purpose of audits is to provide a basis for confidence in the supplier's controls to ensure that products received will perform their intended functions satisfactorily. Performance-based audits offer means of raising the level of confidence. This confidence comes from evaluation of important features of the product and the processes and activities that produce it. This document does not add requirements to those in existing codes, standards, or regulations. The guidance herein is intended to complement the information in existing industry standards and practices. Performance-based audits are one element of an effective procurement program. A companion EPRI/NCIG document, EPRI NP-6629, Guidelines for the Procurement and Receipt of Items for Nuclear Power Plants (NCIG-15), provides guidance for other elements of an effective procurement program

  20. 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...

  1. 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...

  2. Reliable estimation of neutron flux in BWR reactor vessel using the tort code (2) application to neutron and gamma flux estimation

    Energy Technology Data Exchange (ETDEWEB)

    Kurosawa, M. [Toshiba Corp., Yokohama (Japan); Tsukiyama, T.; Hayashi, K. [Hitachi Engineering Co. Ltd., Hitachi-shi (Japan)

    2001-07-01

    A neutron and gamma flux distribution around the core of BWR commercial plant in Japan was calculated, using a three-dimensional transport code, TORT in DOORS32 code system. In the external of the core, the bottom of the model was at an elevation of 150 cm below the bottom of active fuel, the top of the model was at an elevation of the top of the shroud head dome and the radial part of the model was to the outside of the reactor pressure vessel. The top guide beams were modeled explicitly to obtain the neutron and gamma flux distribution both in the beams and outside beams. The each control rod guide tube was also modeled with homogeneous region which included the blade wing and poison tubes so that we could obtain the neutron and gamma flux distribution around the each control rod guide tube. The calculation model mentioned above needed very large memory size which exceeded a few decade giga-bytes. As the using the splicing/coupling method had uncertainly at the splicing/coupling boundary, in this work the calculation was performed without this splicing/coupling method. On the other hand, radioactivity data were measured for a few pieces of the top guide beam, shroud and in-core monitor guide tube in the same plant which was analyzed in the above calculation. So the calculation results were able to be compared with those measured data as benchmarking and at the end of this task, the C/M values at these measured points were obtained and calculation model using TORT was evaluated. (authors)

  3. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

    The present report focuses on how to improve the effectiveness of quality audits and organization-wide quality management. It discusses several concepts related to internal quality auditing, includes guidelines on how to establish auditing as a key process of the organization, and exemplifies its application in the management of quality, strategy, and change. The report follows a line of research documented previously in the reports 'Continuous Improvement of Software Quality' (HWR-584) and 'ISO 9000 Quality Systems for Software Development' (HWR-629). In particular, the concepts of measurement programmes and process improvement cycles, discussed in HWR-584, form the basis for the approach advocated in the present report to the continual improvement of the internal quality audit process. Internal auditing is an important ingredient in ISO 9000 quality systems, and continual improvement of this process is consistent with the process-oriented view of the 2000 revision of the ISO 9000 family (HWR-629). The overall aim of the research is to provide utilities and their system vendors with better tools for quality management in digital I and C projects. The research results are expected to provide guidance to the choice of software engineering practices to obtain a system fulfilling safety requirements at an acceptable cost. For licensing authorities, the results are intended to make the review process more efficient through the use of appropriate measures (metrics), and to be of help in establishing requirements to software quality assurance in digital I and C projects. (Author)

  4. Winning a prudence audit

    International Nuclear Information System (INIS)

    Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.

    1989-01-01

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

  5. 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 ...

  6. 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.

  7. 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)

  8. Field Audit Checklist Tool (FACT)

    Science.gov (United States)

    Download EPA's The Field Audit Checklist Tool (FACT). FACT is intended to help auditors perform field audits, to easily view monitoring plan, quality assurance and emissions data and provides access to data collected under MATS.

  9. Regulatory Audit Activities on Nuclear Design of Reactor Cores

    Energy Technology Data Exchange (ETDEWEB)

    Yang, Chae-Yong; Lee, Gil Soo; Lee, Jaejun; Kim, Gwan-Young; Bae, Moo-Hun [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2016-10-15

    Regulatory audit analyses are initiated on the purpose of deep knowledge, solving safety issues, being applied in the review of licensee's results. The current most important safety issue on nuclear design is to verify bias and uncertainty on reactor physics codes to examine the behaviors of high burnup fuel during rod ejection accident (REA) and LOCA, and now regulatory audits are concentrated on solving this issue. KINS develops regulatory audit tools on its own, and accepts ones verified from foreign countries. The independent audit tools are sometimes standardized through participating the international programs. New safety issues on nuclear design, reactor physics tests, advanced reactor core design are steadily raised, which are mainly drawn from the independent examination tools. It is some facing subjects for the regulators to find out the unidentified uncertainties in high burnup fuels and to systematically solve them. The safety margin on nuclear design might be clarified by precisely having independent tools and doing audit calculations by using them. SCALE-PARCS/COREDAX and the coupling with T-H code or fuel performance code would be certainly necessary for achieving these purposes.

  10. Regulatory Audit Activities on Nuclear Design of Reactor Cores

    International Nuclear Information System (INIS)

    Yang, Chae-Yong; Lee, Gil Soo; Lee, Jaejun; Kim, Gwan-Young; Bae, Moo-Hun

    2016-01-01

    Regulatory audit analyses are initiated on the purpose of deep knowledge, solving safety issues, being applied in the review of licensee's results. The current most important safety issue on nuclear design is to verify bias and uncertainty on reactor physics codes to examine the behaviors of high burnup fuel during rod ejection accident (REA) and LOCA, and now regulatory audits are concentrated on solving this issue. KINS develops regulatory audit tools on its own, and accepts ones verified from foreign countries. The independent audit tools are sometimes standardized through participating the international programs. New safety issues on nuclear design, reactor physics tests, advanced reactor core design are steadily raised, which are mainly drawn from the independent examination tools. It is some facing subjects for the regulators to find out the unidentified uncertainties in high burnup fuels and to systematically solve them. The safety margin on nuclear design might be clarified by precisely having independent tools and doing audit calculations by using them. SCALE-PARCS/COREDAX and the coupling with T-H code or fuel performance code would be certainly necessary for achieving these purposes

  11. 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.

  12. 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...

  13. 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

  14. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.

  15. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

    Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.

  16. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...

  17. 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.

  18. Conducting One's Own Communication Audit.

    Science.gov (United States)

    Rogers, Donald P.; Goldhaber, Gerald M.

    1978-01-01

    Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)

  19. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

    A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

  20. User manual of Visual Balan V. 1.0 Interactive code for water balances and refueling estimation

    International Nuclear Information System (INIS)

    Samper, J.; Huguet, L.; Ares, J.; Garcia, M. A.

    1999-01-01

    This document contains the Users Manual of Visual Balan V1.0, an updated version of Visual Balan V0.0 (Samper et al., 1997). Visual Balan V1.0 performs daily water balances in the soil, the unsaturated zone and the aquifer in a user-friendly environment which facilitates both the input data process and the postprocessing of results. The main inputs of the balance are rainfall and irrigation while the outputs are surface runoff, evapotranspiration, interception, inter flow and groundwater flow. The code evaluates all these components in a sequential manner by starting with rainfall and irrigation, which must be provided by the user, and continuing with interception, surface runoff, evapotranspiration, and potential recharge (water flux crossing the bottom of the soil). This potential recharge is the input to the unsaturated zone where water can flow horizontally as subsurface flow (inter flow) or vertically as percolation into the aquifer. (Author)

  1. Revamping of stack monitoring system at CORAL facility and estimation of aerosol penetration using 'DEPOSITION2001' code

    International Nuclear Information System (INIS)

    Ajoy, K.C.; Dhanasekaran, A.; Santhanam, R.; Rajagopal, V.; Jose, M.T.

    2018-01-01

    Monitoring of effluent discharge from stack forms an integral part of health physics surveillance programme and a mandatory requirement to ensure regulatory compliance. A unique challenge in stack monitoring is to obtain a representative sample from the flow stream and then transport the same to the monitoring devices with minimum losses. This paper describes the modification of the latter part of the transport line where distribution of sample begins to individual monitors. This work was initiated to address the issues of ageing, ease of use and to provide additional tapping points for future requirements. After revamping the sampling line, it was also validated using the computational code Deposition 2001a to ensure that the system meets even the ISO criteria

  2. A clinical audit programme for diagnostic radiology: The Approach adopted by the international atomic energy agency

    International Nuclear Information System (INIS)

    Faulkner, K.; Jaervinen, H.; Butler, P.; McLean, I. D.; Pentecost, M.; Rickard, M.; Abdullah, B.

    2010-01-01

    The International Atomic Energy Agency (IAEA) has a mandate to assist member states in areas of human health and particularly in the use of radiation for diagnosis and treatment. Clinical audit is seen as an essential tool to assist in assuring the quality of radiation medicine, particularly in the instance of multidisciplinary audit of diagnostic radiology. Consequently, an external clinical audit programme has been developed by the IAEA to examine the structure and processes existent at a clinical site, with the basic objectives of: (1) improvement in the quality of patient care; (2) promotion of the effective use of resources; (3) enhancement of the provision and organisation of clinical services; (4) further professional education and training. These objectives apply in four general areas of service delivery, namely quality management and infrastructure, patient procedures, technical procedures and education, training and research. In the IAEA approach, the audit process is initiated by a request from the centre seeking the audit. A three-member team, comprising a radiologist, medical physicist and radiographer, subsequently undertakes a 5-d audit visit to the clinical site to perform the audit and write the formal audit report. Preparation for the audit visit is crucial and involves the local clinical centre completing a form, which provides the audit team with information on the clinical centre. While all main aspects of clinical structure and process are examined, particular attention is paid to radiation-related activities as described in the relevant documents such as the IAEA Basic Safety Standards, the Code of Practice for Dosimetry in Diagnostic Radiology and related equipment and quality assurance documentation. It should be stressed, however, that the clinical audit does not have any regulatory function. The main purpose of the IAEA approach to clinical audit is one of promoting quality improvement and learning. This paper describes the background to

  3. A clinical audit programme for diagnostic radiology: the approach adopted by the International Atomic Energy Agency.

    Science.gov (United States)

    Faulkner, K; Järvinen, H; Butler, P; McLean, I D; Pentecost, M; Rickard, M; Abdullah, B

    2010-01-01

    The International Atomic Energy Agency (IAEA) has a mandate to assist member states in areas of human health and particularly in the use of radiation for diagnosis and treatment. Clinical audit is seen as an essential tool to assist in assuring the quality of radiation medicine, particularly in the instance of multidisciplinary audit of diagnostic radiology. Consequently, an external clinical audit programme has been developed by the IAEA to examine the structure and processes existent at a clinical site, with the basic objectives of: (1) improvement in the quality of patient care; (2) promotion of the effective use of resources; (3) enhancement of the provision and organisation of clinical services; (4) further professional education and training. These objectives apply in four general areas of service delivery, namely quality management and infrastructure, patient procedures, technical procedures and education, training and research. In the IAEA approach, the audit process is initiated by a request from the centre seeking the audit. A three-member team, comprising a radiologist, medical physicist and radiographer, subsequently undertakes a 5-d audit visit to the clinical site to perform the audit and write the formal audit report. Preparation for the audit visit is crucial and involves the local clinical centre completing a form, which provides the audit team with information on the clinical centre. While all main aspects of clinical structure and process are examined, particular attention is paid to radiation-related activities as described in the relevant documents such as the IAEA Basic Safety Standards, the Code of Practice for Dosimetry in Diagnostic Radiology and related equipment and quality assurance documentation. It should be stressed, however, that the clinical audit does not have any regulatory function. The main purpose of the IAEA approach to clinical audit is one of promoting quality improvement and learning. This paper describes the background to

  4. An improvement of estimation method of source term to the environment for interfacing system LOCA for typical PWR using MELCOR code

    Energy Technology Data Exchange (ETDEWEB)

    Han, Seok Jung; Kim, Tae Woon; Ahn, Kwang Il [Risk and Environmental Safety Research Division, Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2017-06-15

    Interfacing-system loss-of-coolant-accident (ISLOCA) has been identified as the most hazardous accident scenario in the typical PWR plants. The present study as an effort to improve the knowledge of the source term to the environment during ISLOCA focuses on an improvement of the estimation method. The improvement was performed to take into account an effect of broken pipeline and auxiliary building structures relevant to ISLOCA. An estimation of the source term to the environment was for the OPR-1000 plants by MELOCR code version 1.8.6. The key features of the source term showed that the massive amount of fission products departed from the beginning of core degradation to the vessel breach. The release amount of fission products may be affected by the broken pipeline and the auxiliary building structure associated with release pathway.

  5. PMICALC: an R code-based software for estimating post-mortem interval (PMI) compatible with Windows, Mac and Linux operating systems.

    Science.gov (United States)

    Muñoz-Barús, José I; Rodríguez-Calvo, María Sol; Suárez-Peñaranda, José M; Vieira, Duarte N; Cadarso-Suárez, Carmen; Febrero-Bande, Manuel

    2010-01-30

    In legal medicine the correct determination of the time of death is of utmost importance. Recent advances in estimating post-mortem interval (PMI) have made use of vitreous humour chemistry in conjunction with Linear Regression, but the results are questionable. In this paper we present PMICALC, an R code-based freeware package which estimates PMI in cadavers of recent death by measuring the concentrations of potassium ([K+]), hypoxanthine ([Hx]) and urea ([U]) in the vitreous humor using two different regression models: Additive Models (AM) and Support Vector Machine (SVM), which offer more flexibility than the previously used Linear Regression. The results from both models are better than those published to date and can give numerical expression of PMI with confidence intervals and graphic support within 20 min. The program also takes into account the cause of death. 2009 Elsevier Ireland Ltd. All rights reserved.

  6. The Theoretical and Empirical Approaches to the Definition of Audit Risk

    Directory of Open Access Journals (Sweden)

    Berezhniy Yevgeniy B.

    2017-12-01

    Full Text Available The risk category is one of the key factors in planning the audit and assessing its results. The article is aimed at generalizing the theoretical and empirical approaches to the definition of audit risk and methods of its reduction. The structure of audit risk was analyzed and it has been determined, that each of researchers approached to structuring of audit risk from the subjective point of view. The author’s own model of audit risk has been proposed. The basic methods of assessment of audit risk are generalized, the theoretical and empirical approaches to its definition are allocated, also it is noted, that application of any of the given models can be suitable rather for approximate estimation, than for exact calculation of an audit risk, as it is accompanied by certain shortcomings.

  7. Use of system code to estimate equilibrium tritium inventory in fusion DT machines, such as ARIES-AT and components testing facilities

    International Nuclear Information System (INIS)

    Wong, C.P.C.; Merrill, B.

    2014-01-01

    Highlights: • With the use of a system code, tritium burn-up fraction (f burn ) can be determined. • Initial tritium inventory for steady state DT machines can be estimated. • f burn of ARIES-AT, CFETR and FNSF-AT are in the range of 1–2.8%. • Respective total tritium inventories of are 7.6 kg, 6.1 kg, and 5.2 kg. - Abstract: ITER is under construction and will begin operation in 2020. This is the first 500 MW fusion class DT device, and since it is not going to breed tritium, it will consume most of the limited supply of tritium resources in the world. Yet, in parallel, DT fusion nuclear component testing machines will be needed to provide technical data for the design of DEMO. It becomes necessary to estimate the tritium burn-up fraction and corresponding initial tritium inventory and the doubling time of these machines for the planning of future supply and utilization of tritium. With the use of a system code, tritium burn-up fraction and initial tritium inventory for steady state DT machines can be estimated. Estimated tritium burn-up fractions of FNSF-AT, CFETR-R and ARIES-AT are in the range of 1–2.8%. Corresponding total equilibrium tritium inventories of the plasma flow and tritium processing system, and with the DCLL blanket option are 7.6 kg, 6.1 kg, and 5.2 kg for ARIES-AT, CFETR-R and FNSF-AT, respectively

  8. Use of system code to estimate equilibrium tritium inventory in fusion DT machines, such as ARIES-AT and components testing facilities

    Energy Technology Data Exchange (ETDEWEB)

    Wong, C.P.C., E-mail: wongc@fusion.gat.com [General Atomics, San Diego, CA (United States); Merrill, B. [Idaho National Laboratory, Idaho Falls, ID (United States)

    2014-10-15

    Highlights: • With the use of a system code, tritium burn-up fraction (f{sub burn}) can be determined. • Initial tritium inventory for steady state DT machines can be estimated. • f{sub burn} of ARIES-AT, CFETR and FNSF-AT are in the range of 1–2.8%. • Respective total tritium inventories of are 7.6 kg, 6.1 kg, and 5.2 kg. - Abstract: ITER is under construction and will begin operation in 2020. This is the first 500 MW{sub fusion} class DT device, and since it is not going to breed tritium, it will consume most of the limited supply of tritium resources in the world. Yet, in parallel, DT fusion nuclear component testing machines will be needed to provide technical data for the design of DEMO. It becomes necessary to estimate the tritium burn-up fraction and corresponding initial tritium inventory and the doubling time of these machines for the planning of future supply and utilization of tritium. With the use of a system code, tritium burn-up fraction and initial tritium inventory for steady state DT machines can be estimated. Estimated tritium burn-up fractions of FNSF-AT, CFETR-R and ARIES-AT are in the range of 1–2.8%. Corresponding total equilibrium tritium inventories of the plasma flow and tritium processing system, and with the DCLL blanket option are 7.6 kg, 6.1 kg, and 5.2 kg for ARIES-AT, CFETR-R and FNSF-AT, respectively.

  9. Development of the Australasian vascular surgical audit.

    Science.gov (United States)

    Bourke, Bernie M; Beiles, Charles Barry; Thomson, Ian A; Grigg, Michael J; Fitridge, Rob

    2012-01-01

    The purpose of this study was to describe the development of the Australasian Vascular Audit that was created to unify audit activities under the umbrella of the Australian and New Zealand Society for Vascular Surgery as a Web-based application. Constitutional change in late 2008 deemed participation in this audit compulsory for Society members. The Web-based application was developed and tested during 2009. Data for all open vascular surgery and for all endovascular procedures are collected at two points in the admission episode: at the time of operation and at discharge, and entered into the application. Data are analyzed to produce risk-adjusted outcomes. An algorithm has been developed to deal with outliers according to natural justice and to comply with the requirements of regulatory bodies. The Audit is protected by legislated privilege and is officially endorsed and indemnified by the Royal Australasian College of Surgeons. Confidentiality of surgeons and patients alike is ensured by a legally protected coding system and computer encryption system. Validation is by a verification process of 5% of members per year who are randomly selected. The application is completely funded by the Society. Data entry commenced on January 1, 2010. Over 40,000 vascular procedures were entered in the first year. The Audit application allows instantaneous on-line access to individual data and to deidentified group data and specific reports. It also allows real-time instantaneous production of log books for vascular trainees. The Audit has already gained recognition in the Australasian public arena during its first year of operation as an important benchmark of correct professional surgical behavior. Compliance has been extremely high in public hospitals but less so in private hospitals such that only 60% of members received a certificate of complete participation at the end of its first year of operation. An Internet-based compulsory audit of complete surgical practice is

  10. A General Model for Repeated Audit Controls Using Monotone Subsampling

    OpenAIRE

    Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.

    2002-01-01

    In categorical repeated audit controls, fallible auditors classify sample elements in order to estimate the population fraction of elements in certain categories.To take possible misclassifications into account, subsequent checks are performed with a decreasing number of observations.In this paper a model is presented for a general repeated audit control system, where k subsequent auditors classify elements into r categories.Two different sub-sampling procedures will be discussed, named 'stra...

  11. OECD/NRC BWR Turbine Trip Transient Benchmark as a Basis for Comprehensive Qualification and Studying Best-Estimate Coupled Codes

    International Nuclear Information System (INIS)

    Ivanov, Kostadin; Olson, Andy; Sartori, Enrico

    2004-01-01

    An Organisation for Economic Co-operation and Development (OECD)/U.S. Nuclear Regulatory Commission (NRC)-sponsored coupled-code benchmark has been initiated for a boiling water reactor (BWR) turbine trip (TT) transient. Turbine trip transients in a BWR are pressurization events in which the coupling between core space-dependent neutronic phenomena and system dynamics plays an important role. In addition, the available real plant experimental data make this benchmark problem very valuable. Over the course of defining and coordinating the BWR TT benchmark, a systematic approach has been established to validate best-estimate coupled codes. This approach employs a multilevel methodology that not only allows for a consistent and comprehensive validation process but also contributes to the study of different numerical and computational aspects of coupled best-estimate simulations. This paper provides an overview of the OECD/NRC BWR TT benchmark activities with emphasis on the discussion of the numerical and computational aspects of the benchmark

  12. 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

  13. 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

  14. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

    The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.

  15. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

    Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…

  16. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

    Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.

  17. Auditing with incomplete logs

    NARCIS (Netherlands)

    Mian, Umbreen Sabir; den Hartog, Jeremy; Etalle, Sandro; Zannone, Nicola

    2015-01-01

    The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that

  18. Exploration of the R code-based mathematical model for PMI estimation using profiling of RNA degradation in rat brain tissue at different temperatures.

    Science.gov (United States)

    Ma, Jianlong; Pan, Hui; Zeng, Yan; Lv, Yehui; Zhang, Heng; Xue, Aimin; Jiang, Jieqing; Ma, Kaijun; Chen, Long

    2015-12-01

    Precise estimation of postmortem interval (PMI) is crucial in some criminal cases. This study aims to find some optimal markers for PMI estimation and build a mathematical model that could be used in various temperature conditions. Different mRNA and microRNA markers in rat brain samples were detected using real-time fluorescent quantitative PCR at 12 time points within 144 h postmortem and at temperatures of 4, 15, 25, and 35 °C. Samples from 36 other rats were used to verify the animal mathematical model. Brain-specific mir-9 and mir-125b are effective endogenous control markers that are not affected by PMI up to 144 h postmortem under these temperatures, whereas the commonly used U6 is not a suitable endogenous control in this study. Among all the candidate markers, ΔCt (β-actin) has the best correlation coefficient with PMI and was used to build a new model using R software which can simultaneously manage both PMI and temperature parameters. This animal mathematical model is verified using samples from 36 other rats and shows increased accuracy for higher temperatures and longer PMI. In this study, β-actin was found to be an optimal marker to estimate PMI and some other markers were found to be suitable to act as endogenous controls. Additionally, we have used R code software to build a model of PMI estimation that could be used in various temperature conditions.

  19. 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.

  20. 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.

  1. 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...

  2. Coded-Wire Tag Expansion Factors for Chinook Salmon Carcass Surveys in California: Estimating the Numbers and Proportions of Hatchery-Origin Fish

    Directory of Open Access Journals (Sweden)

    Michael S. Mohr

    2013-12-01

    Full Text Available Recovery of fish with adipose fin clips (adc and coded-wire tags (cwt in escapement surveys allows calculation of expansion factors used in estimation of the total number of fish from each adc,cwt release group, allowing escapement to be resolved by age and stock of origin. Expanded recoveries are used to derive important estimates such as the total number and proportion of hatchery-origin fish present. The standard estimation scheme assumes accurate visual classification of adc status, which can be problematic for decomposing carcasses. Failure to account for this potential misclassification can lead to significant estimation bias. We reviewed sample expansion factors used for the California Central Valley Chinook salmon 2010 carcass surveys in this context. For upper Sacramento River fall-run and late fall-run carcass surveys, the estimated proportions of adc,cwt fish for fresh and non-fresh carcasses differed substantially, likely from the under-recognition of adc fish in non-fresh carcasses. The resulting estimated proportions of hatchery-origin fish in the upper Sacramento River fall-run and late fall-run carcass surveys were 2.33 to 2.89 times higher if only fresh carcasses are considered. Similar biases can be avoided by consideration of only fresh carcasses for which determination of adc status is relatively straightforward; however, restricting the analysis entirely to fresh carcasses may limit precision because of reduced sample size, and is only possible if protocols for sampling and recording data ensure that the sample data and results for fresh carcasses can be extracted. Thus we recommend sampling protocols that are clearly documented and separately track fresh versus non-fresh carcasses, either collecting only definitively adc fish or that carefully track non-fresh carcasses that are definitively adc versus those that are possibly adc. This would allow judicious use of non-fresh carcass data when sample sizes are otherwise

  3. Estimation of aortic valve leaflets from 3D CT images using local shape dictionaries and linear coding

    Science.gov (United States)

    Liang, Liang; Martin, Caitlin; Wang, Qian; Sun, Wei; Duncan, James

    2016-03-01

    Aortic valve (AV) disease is a significant cause of morbidity and mortality. The preferred treatment modality for severe AV disease is surgical resection and replacement of the native valve with either a mechanical or tissue prosthetic. In order to develop effective and long-lasting treatment methods, computational analyses, e.g., structural finite element (FE) and computational fluid dynamic simulations, are very effective for studying valve biomechanics. These computational analyses are based on mesh models of the aortic valve, which are usually constructed from 3D CT images though many hours of manual annotation, and therefore an automatic valve shape reconstruction method is desired. In this paper, we present a method for estimating the aortic valve shape from 3D cardiac CT images, which is represented by triangle meshes. We propose a pipeline for aortic valve shape estimation which includes novel algorithms for building local shape dictionaries and for building landmark detectors and curve detectors using local shape dictionaries. The method is evaluated on real patient image dataset using a leave-one-out approach and achieves an average accuracy of 0.69 mm. The work will facilitate automatic patient-specific computational modeling of the aortic valve.

  4. Analysis of MSGTR events for APR1400 by means of best estimate thermal-hydraulic system code

    International Nuclear Information System (INIS)

    Jeong, Ji Hwan; Kim, Sang Jae; Chang, Keun Sun; Lee, Jae Hun

    2001-01-01

    A multiple steam generator tube rupture (MSGTR) event has never occurred in the history of commercial nuclear reactor operation while single steam generator tube rupture (SGTR) event is reported to occur every two years. As there is no history of MSGTR event, the understandings of transients and consequences of this event are not so much. In this study, a postulated MSGTR event in advanced power reactor 1400 (APR1400) is analyzed using thermal-hydraulic system code. The APR 1400 is a two-loop, 1000 MWe, PWR supposed to be built in 2009. MARS1.4 is used in this study. The present study aims to understand the effects of rupture location in heat transfer tubes and selection of affected steam generator following a MSGTR event. The effects of five tube rupture locations are compared with each other. The comparison shows that the response of APR1400 is to allow shortest time for operator action following a tubes rupture in the vicinity of hot-leg side tube sheet and to allow longest time following a tube ruptures at the tube top. The MSSV lift time for rupture at tube-top is evaluated as 24.5% larger than that for rupture at hot-leg side tube sheet. Also, the MSSV lift time for four cases are compared in order to examine how long operator response time is allowed depending on which steam generator is affected. The comparison shows that the cases for both of two steam generators are affected allow longer time for operator action compared with the cases that a single steam generator is affected. Further more, the tube ruptures in the steam generator where a pressurizer is linked leads to the shortest operator response time

  5. The Aster code; Code Aster

    Energy Technology Data Exchange (ETDEWEB)

    Delbecq, J.M

    1999-07-01

    The Aster code is a 2D or 3D finite-element calculation code for structures developed by the R and D direction of Electricite de France (EdF). This dossier presents a complete overview of the characteristics and uses of the Aster code: introduction of version 4; the context of Aster (organisation of the code development, versions, systems and interfaces, development tools, quality assurance, independent validation); static mechanics (linear thermo-elasticity, Euler buckling, cables, Zarka-Casier method); non-linear mechanics (materials behaviour, big deformations, specific loads, unloading and loss of load proportionality indicators, global algorithm, contact and friction); rupture mechanics (G energy restitution level, restitution level in thermo-elasto-plasticity, 3D local energy restitution level, KI and KII stress intensity factors, calculation of limit loads for structures), specific treatments (fatigue, rupture, wear, error estimation); meshes and models (mesh generation, modeling, loads and boundary conditions, links between different modeling processes, resolution of linear systems, display of results etc..); vibration mechanics (modal and harmonic analysis, dynamics with shocks, direct transient dynamics, seismic analysis and aleatory dynamics, non-linear dynamics, dynamical sub-structuring); fluid-structure interactions (internal acoustics, mass, rigidity and damping); linear and non-linear thermal analysis; steels and metal industry (structure transformations); coupled problems (internal chaining, internal thermo-hydro-mechanical coupling, chaining with other codes); products and services. (J.S.)

  6. 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 ...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. CONDOS: a model and computer code to estimate population and individual radiation doses to man from the distribution, use, and disposal of consumer products that contain radioactive materials

    International Nuclear Information System (INIS)

    O'Donnell, F.R.; McKay, L.R.; Burke, O.W.; Clark, F.H.

    1975-05-01

    A model and computer code (CONDOS) are described that estimate radiation doses to man from distribution, use, and disposal of a variety of consumer products that contain radioactive materials. CONDOS utilizes a generalized format in which the life span of a consumer product is divided into five main stages (distribution, transport, use, disposal, and emergencies) that require descriptions of the activities by which man may be exposed to the product (events) during each stage. These descriptions identify homogeneous groups of exposed persons and, thus, facilitate the selection of individuals who represent the exposed groups. The radiation doses associated with one year of product use to the total body and to selected reference organs and tissues of representative individuals can be estimated for each mode of exposure that is applicable to each event. Summation of the doses to representative individuals yields group and total population doses. An example of the use of CONDOS is given; the radiation doses associated with a hypothetical product are estimated for assumed conditions of exposure. (U.S.)

  14. Estimation and analysis of the short-term variations of multi-GNSS receiver differential code biases using global ionosphere maps

    Science.gov (United States)

    Li, Min; Yuan, Yunbin; Wang, Ningbo; Liu, Teng; Chen, Yongchang

    2017-12-01

    Care should be taken to minimize the adverse impact of differential code biases (DCBs) on global navigation satellite systems (GNSS)-derived ionospheric information determinations. For the sake of convenience, satellite and receiver DCB products provided by the International GNSS Service (IGS) are treated as constants over a period of 24 h (Li et al. (2014)). However, if DCB estimates show remarkable intra-day variability, the DCBs estimated as constants over 1-day period will partially account for ionospheric modeling error; in this case DCBs will be required to be estimated over shorter time period. Therefore, it is important to further gain insight into the short-term variation characteristics of receiver DCBs. In this contribution, the IGS combined global ionospheric maps and the German Aerospace Center (DLR)-provided satellite DCBs are used in the improved method to determine the multi-GNSS receiver DCBs with an hourly time resolution. The intra-day stability of the receiver DCBs is thereby analyzed in detail. Based on 1 month of data collected within the multi-GNSS experiment of the IGS, a good agreement within the receiver DCBs is found between the resulting receiver DCB estimates and multi-GNSS DCB products from the DLR at a level of 0.24 ns for GPS, 0.28 ns for GLONASS, 0.28 ns for BDS, and 0.30 ns for Galileo. Although most of the receiver DCBs are relatively stable over a 1-day period, large fluctuations (more than 9 ns between two consecutive hours) within the receiver DCBs can be found. We also demonstrate the impact of the significant short-term variations in receiver DCBs on the extraction of ionospheric total electron content (TEC), at a level of 12.96 TECu (TEC unit). Compared to daily receiver DCB estimates, the hourly DCB estimates obtained from this study can reflect the short-term variations of the DCB estimates more dedicatedly. The main conclusion is that preliminary analysis of characteristics of receiver DCB variations over short

  15. Code Cactus; Code Cactus

    Energy Technology Data Exchange (ETDEWEB)

    Fajeau, M; Nguyen, L T; Saunier, J [Commissariat a l' Energie Atomique, Centre d' Etudes Nucleaires de Saclay, 91 - Gif-sur-Yvette (France)

    1966-09-01

    This code handles the following problems: -1) Analysis of thermal experiments on a water loop at high or low pressure; steady state or transient behavior; -2) Analysis of thermal and hydrodynamic behavior of water-cooled and moderated reactors, at either high or low pressure, with boiling permitted; fuel elements are assumed to be flat plates: - Flowrate in parallel channels coupled or not by conduction across plates, with conditions of pressure drops or flowrate, variable or not with respect to time is given; the power can be coupled to reactor kinetics calculation or supplied by the code user. The code, containing a schematic representation of safety rod behavior, is a one dimensional, multi-channel code, and has as its complement (FLID), a one-channel, two-dimensional code. (authors) [French] Ce code permet de traiter les problemes ci-dessous: 1. Depouillement d'essais thermiques sur boucle a eau, haute ou basse pression, en regime permanent ou transitoire; 2. Etudes thermiques et hydrauliques de reacteurs a eau, a plaques, a haute ou basse pression, ebullition permise: - repartition entre canaux paralleles, couples on non par conduction a travers plaques, pour des conditions de debit ou de pertes de charge imposees, variables ou non dans le temps; - la puissance peut etre couplee a la neutronique et une representation schematique des actions de securite est prevue. Ce code (Cactus) a une dimension d'espace et plusieurs canaux, a pour complement Flid qui traite l'etude d'un seul canal a deux dimensions. (auteurs)

  16. The probable effect of integrated reporting on audit quality

    Directory of Open Access Journals (Sweden)

    Tamer A. El Nashar

    2016-06-01

    Full Text Available This paper examines a probable effect of integrated reporting on improving the audit quality of organizations. I correlate the hypothesis of this paper in relation to the current trends of protecting the economies, the financial markets and the societies. I predict an improvement of the audit quality, as a result to an estimated percentage of organizations’ reliance on the integrated reporting in their accountability perspective. I used a decision tree and a Bayes’ theorem approach, to predict the probabilities of the significant effect on improving the auditing quality. I find the overall result of this paper, indicates that the probability of organizations to rely on the integrated reporting by a significant percentage, predicts also a significant improvement in audit quality.

  17. MCNP code

    International Nuclear Information System (INIS)

    Cramer, S.N.

    1984-01-01

    The MCNP code is the major Monte Carlo coupled neutron-photon transport research tool at the Los Alamos National Laboratory, and it represents the most extensive Monte Carlo development program in the United States which is available in the public domain. The present code is the direct descendent of the original Monte Carlo work of Fermi, von Neumaum, and Ulam at Los Alamos in the 1940s. Development has continued uninterrupted since that time, and the current version of MCNP (or its predecessors) has always included state-of-the-art methods in the Monte Carlo simulation of radiation transport, basic cross section data, geometry capability, variance reduction, and estimation procedures. The authors of the present code have oriented its development toward general user application. The documentation, though extensive, is presented in a clear and simple manner with many examples, illustrations, and sample problems. In addition to providing the desired results, the output listings give a a wealth of detailed information (some optional) concerning each state of the calculation. The code system is continually updated to take advantage of advances in computer hardware and software, including interactive modes of operation, diagnostic interrupts and restarts, and a variety of graphical and video aids

  18. An audit of health products advertised for sale on chiropractic Web sites in Canada and consideration of these practices in the context of Canadian chiropractic codes of ethics and conduct.

    Science.gov (United States)

    Page, Stacey A; Grod, Jaroslaw P

    2009-01-01

    This study describes the extent to which chiropractors with Web sites practicing in Canada advertise health products for sale and considers this practice in the context of chiropractic codes of ethics and conduct. Chiropractic Web sites in Canada were identified using a public online business directory (Canada 411). The Web sites were searched, and an inventory of the health products for sale was taken. The influences of type of practice and province of practice on the sale of health product were assessed. Textual comments about health product marketing were summarized. National and provincial codes of ethics were reviewed, and the content on health product advertising was summarized. Two hundred eighty-seven Web sites were reviewed. Just more than half of the Web sites contained information on health products for sale (n = 158, 54%). Orthotics were advertised most often (n = 136 practices, 47%), followed by vitamins/nutritional supplements (n = 53, 18%), pillows and supports (n = 40, 14%), and exercise/rehabilitation products (n = 20, 7%). Chiropractors in solo or group chiropractic practices were less likely to advertise health products than those in multidisciplinary practice (P advertise nutritional supplements (P ethics and conduct varied in their guidelines regarding health product sales. Variations in codes of ethics and in the proportions of practitioners advertising health products for sales across the country suggest that opinions may be divided on the acceptability of health product sales. Such practices raise questions and considerations for the chiropractic profession.

  19. 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.

  20. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

    Autopsy numbers in Australian hospitals have declined markedly during the past decade despite evidence of a relatively static rate of demonstrable clinical misdiagnosis during this time. The reason for this decrease in autopsy numbers is multifactorial and may include a general lack of clinical and pathologic interest in the autopsy with a possible decline in autopsy standard, a lack of clinicopathologic correlation after autopsies, and an increased emphasis on surgical biopsy reporting within hospital pathology departments. Although forensic autopsies are currently maintaining their numbers, it is incumbent on forensic pathologists to demonstrate the wealth of important information a carefully performed postmortem examination can reveal. To this end, the Pathology Division of the Victorian Institute of Forensic Medicine has instituted a program of minimum standards in varied types of coroner cases and commenced a system of internal and external audit. The minimum standard for a routine, sudden, presumed natural death is presented and the audit system is discussed.

  1. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  2. FERRET data analysis code

    International Nuclear Information System (INIS)

    Schmittroth, F.

    1979-09-01

    A documentation of the FERRET data analysis code is given. The code provides a way to combine related measurements and calculations in a consistent evaluation. Basically a very general least-squares code, it is oriented towards problems frequently encountered in nuclear data and reactor physics. A strong emphasis is on the proper treatment of uncertainties and correlations and in providing quantitative uncertainty estimates. Documentation includes a review of the method, structure of the code, input formats, and examples

  3. FY 2012 Audit Plan

    Science.gov (United States)

    2011-10-01

    September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense

  4. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    Organi- zation for Standardiza- tion ( ISO ): ISO 27000 : Information Systems Se- curity Management. A robust program of internal auditing of a...improvement is the basis and underpinning of the ISO . All processes must be considered ongoing and never at an “end state.” Top management develops a...security management system, including security policies and security objectives, plus threats and risks. Orga- nizations already working with ISO 9000

  5. Advanced Best-Estimate Methodologies for Thermal-Hydraulics Stability Analyses with TRACG code and Improvements on Operating Boiling Water Reactors

    International Nuclear Information System (INIS)

    Vedovi, J.; Trueba, M.; Ibarra, L; Espino, M.; Hoang, H.

    2016-01-01

    In recent years GE Hitachi has introduced two advanced methodologies to address the thermal-hydraulics instabilities in Boiling Water Reactors (BWRs); the “Detect and Suppress Solution - Confirmation Density (DSS-CD)” and the “GEH Simplified Stability Solution (GS3).” These two methodologies are based on Best-Estimate Plus Uncertainty (BEPU) analyses and provide significant improvement on safety, plant maneuvering and fuel economics with respect to existing solutions. DSS-CD and GS3 solutions have been recently approved by the United States Nuclear Regulatory Commission. This paper describes the main characteristics of these two stability methodologies and shares the experience of their recent implementation in operating BWRs. The BEPU approach provided a much deeper understanding of the parameters affecting instabilities in operating BWRs and allowed for better calculation of plant setpoints by improving plant manoeuvring restrictions and reducing manual operator actions. DSS-CD and GS3 methodologies are both based on safety analyses performed with the best-estimate system code TRACG. The assessment of uncertainty is performed following the Code Scaling, Applicability and Uncertainty (CSAU) methodology documented in NUREG/CR-5249. The two solutions have been already implemented in a combined 18 BWR units with 7 more units in the process of transitioning. The main results demonstrate a significant decrease (>0.1) in the stability based Operating Limit Minimum Critical Power Ratio (OLMCPR), which possibly results in significant fuel savings and the increase in allowable stability plant setpoints that address instability events such as the one occurred at the Fermi 2 plant in 2015 and can help prevent unnecessary Scrams. The paper also describes the advantages of reduced plant manoeuvring as a result to transitioning to these solutions; in particular the history of a BWR/6 transition to DSS-CD is discussed.

  6. Evaluation of the audit committees of government ministries in Namibia: Their compositions, functions and regulations

    Directory of Open Access Journals (Sweden)

    Angela Winnie Kandandu

    2015-09-01

    Full Text Available The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode gains more popularity among the public sector.

  7. The DELILAH correlation code for adjusting the parameters of the one-group diffusion equations to give best estimate power distributions for thermal reactor systems

    International Nuclear Information System (INIS)

    Buckler, A.N.

    1978-10-01

    Details of the coding techniques, with flow diagrams are given for the correlation code DELILAH which is a replacement for the SAMSON code for SGHW and other thermal systems. An improved method of rejecting inaccurate channel power measurements is described in detail. A list of the input data requirements for the code will be published separately. (author)

  8. 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.

  9. 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 ...

  10. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

    Elena RUSE; Georgiana SUSMANSCHI (BADEA); Daniel DĂNECI-PĂTRĂU

    2014-01-01

    The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities int...

  11. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...

  12. Studying the fuel burnup of MNSR reactor and estimating the concentrations of main fission products using the codes WIMS-D4 and CITATION

    International Nuclear Information System (INIS)

    Haj Hassan, H.; Ghazi, N.; Hainoun, A.

    2007-01-01

    The codes WIMSD-4 and BORGLES - part of the MTR-PC code package- have been applied to prepare the microscopic cross section library for the main elements of MNSR core for 6 neutron energy groups. The generated library was utilized from the 3D code CITATION to perform the calculation of fuel burn up and depletion including the identification of main fission products and its effects on the multiplication factor. In this regard some modifications have been introduced to the subroutine NUCY in CITATION to incorporate estimating the concentration of the related actinides and fission products. The burn up results indicated that the core life time of MNSR is being mainly estimated by Sm-149 following by Gd-157 and Cd-113. The accumulation of these actinides during 100 continuous operation days caused a reduction of ca. 2 mk for the excess reactivity. This result seems to be in good agreement with the available empirical value of 1.8 mk which relates to the whole discontinuous operation period of the reactor since its start and up to now. The calculation procedure simulates the sporadic operation with an adequate continuous operation period. This approximation is valid for the long lived actinides that mainly dictate the core life time. However, it is an overestimation for the concentration of short lived radioactive products like Xe-135. In the framework of this analysis the possibility of replacement of current MNSR fuel through low enriched fuels has been explored for two the fuel types U02-Mg and U3Si-Al. The results indicate that the first type (UO2-Mg) realize the criticality conditions with low enrichment of 20%, whereas the second type (U3Si-Al) required increasing the uranium enrichment up to 33%. For both fuel types the contribution of plutonium isotopes on the criticality has been also evaluated. Additionally, the influence of mixing burnable absorbers (Gd-113, Cd- 113) with the fresh fuels was investigated to identify their long-term control effect on the

  13. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  14. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in...

  15. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...

  16. The ICA Communication Audit: Process, Status, Critique

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  17. Internal Audits of QMS (COTS) -

    Data.gov (United States)

    Department of Transportation — This is an internal audit workflow application used to automate business processes that support the AVS Quality Management System (QMS) and several Flight Standards...

  18. Inconsistencies between alcohol screening results based on AUDIT-C scores and reported drinking on the AUDIT-C questions: prevalence in two US national samples

    Science.gov (United States)

    2014-01-01

    Background The AUDIT-C is an extensively validated screen for unhealthy alcohol use (i.e. drinking above recommended limits or alcohol use disorder), which consists of three questions about alcohol consumption. AUDIT-C scores ≥4 points for men and ≥3 for women are considered positive screens based on US validation studies that compared the AUDIT-C to “gold standard” measures of unhealthy alcohol use from independent, detailed interviews. However, results of screening—positive or negative based on AUDIT-C scores—can be inconsistent with reported drinking on the AUDIT-C questions. For example, individuals can screen positive based on the AUDIT-C score while reporting drinking below US recommended limits on the same AUDIT-C. Alternatively, they can screen negative based on the AUDIT-C score while reporting drinking above US recommended limits. Such inconsistencies could complicate interpretation of screening results, but it is unclear how often they occur in practice. Methods This study used AUDIT-C data from respondents who reported past-year drinking on one of two national US surveys: a general population survey (N = 26,610) and a Veterans Health Administration (VA) outpatient survey (N = 467,416). Gender-stratified analyses estimated the prevalence of AUDIT-C screen results—positive or negative screens based on the AUDIT-C score—that were inconsistent with reported drinking (above or below US recommended limits) on the same AUDIT-C. Results Among men who reported drinking, 13.8% and 21.1% of US general population and VA samples, respectively, had screening results based on AUDIT-C scores (positive or negative) that were inconsistent with reported drinking on the AUDIT-C questions (above or below US recommended limits). Among women who reported drinking, 18.3% and 20.7% of US general population and VA samples, respectively, had screening results that were inconsistent with reported drinking. Limitations This study did not include an

  19. 40 CFR Appendix Xi to Part 86 - Sampling Plans for Selective Enforcement Auditing of Light-Duty Vehicles

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 19 2010-07-01 2010-07-01 false Sampling Plans for Selective Enforcement Auditing of Light-Duty Vehicles XI Appendix XI to Part 86 Protection of Environment ENVIRONMENTAL... Enforcement Auditing of Light-Duty Vehicles 40% AQL Table 1—Sampling Plan Code Letter Annual sales of...

  20. 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...

  1. Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Afensimi Elijah

    2015-03-01

    Full Text Available The broad objective of the study was to examine the determinants of audit report lag in the Nigerian context. Specifically, the study examined the effects of the following factors on Audit fees; Audit firm type, Leverage, Return on equity, Firm size, subsidiaries and Year-end. The panel research design was used for the study. The data was sourced from the annual reports of all financial companies quoted on the floor of the Nigerian stock exchange. The method of data analysis utilized in the study is the panel data estimation techniques (pooled, fixed and random effects regression. In line with the study objectives, the finding reveals that (i Company size has no significant positive impact on audit delay. (ii Firm’s financial performance has a significant impact on Audit delay. (iii Audit firm type (big 4 and non-big 4 has a significant impact on Audit delay. (iv Leverage has no significant impact on Audit delay and (v Number of subsidiaries has a significant impact on Audit delay and (vi Financial year end has no significant impact on Audit delay. The recommendation is that in achieving the objective of making the financial statements readily available for making timely decisions, the Nigerian stock exchange, Securities and Exchange Commission, the Financial Reporting Council, the Central Bank of Nigeria and other regulatory bodies should put in place measures to ensure strict compliance with 3 months window for financial reports preparation and presentation.

  2. Uncertainty analysis for results of thermal hydraulic codes of best-estimate-type; Analisis de incertidumbre para resultados de codigos termohidraulicos de mejor estimacion

    Energy Technology Data Exchange (ETDEWEB)

    Alva N, J.

    2010-07-01

    In this thesis, some fundamental knowledge is presented about uncertainty analysis and about diverse methodologies applied in the study of nuclear power plant transient event analysis, particularly related to thermal hydraulics phenomena. These concepts and methodologies mentioned in this work come from a wide bibliographical research in the nuclear power subject. Methodologies for uncertainty analysis have been developed by quite diverse institutions, and they have been widely used worldwide for application to results from best-estimate-type computer codes in nuclear reactor thermal hydraulics and safety analysis. Also, the main uncertainty sources, types of uncertainties, and aspects related to best estimate modeling and methods are introduced. Once the main bases of uncertainty analysis have been set, and some of the known methodologies have been introduced, it is presented in detail the CSAU methodology, which will be applied in the analyses. The main objective of this thesis is to compare the results of an uncertainty and sensibility analysis by using the Response Surface Technique to the application of W ilks formula, apply through a loss coolant experiment and an event of rise in a BWR. Both techniques are options in the part of uncertainty and sensibility analysis of the CSAU methodology, which was developed for the analysis of transients and accidents at nuclear power plants, and it is the base of most of the methodologies used in licensing of nuclear power plants practically everywhere. Finally, the results of applying both techniques are compared and discussed. (Author)

  3. 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.

  4. 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...

  5. 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.

  6. Evaluation of the Acquisition Audit Process

    National Research Council Canada - National Science Library

    Smolenyak, Barbara

    1997-01-01

    The objectives were to evaluate the efficiency and effectiveness of the acquisition audit process, determine whether reductions can be achieved by improvements in prioritizing audits, and determine...

  7. Audit Database and Information Tracking System

    Data.gov (United States)

    Social Security Administration — This database contains information about the Social Security Administration's audits regarding SSA agency performance and compliance. These audits can be requested...

  8. 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...

  9. Bar Coding and Tracking in Pathology.

    Science.gov (United States)

    Hanna, Matthew G; Pantanowitz, Liron

    2016-03-01

    Bar coding and specimen tracking are intricately linked to pathology workflow and efficiency. In the pathology laboratory, bar coding facilitates many laboratory practices, including specimen tracking, automation, and quality management. Data obtained from bar coding can be used to identify, locate, standardize, and audit specimens to achieve maximal laboratory efficiency and patient safety. Variables that need to be considered when implementing and maintaining a bar coding and tracking system include assets to be labeled, bar code symbologies, hardware, software, workflow, and laboratory and information technology infrastructure as well as interoperability with the laboratory information system. This article addresses these issues, primarily focusing on surgical pathology. Copyright © 2016 Elsevier Inc. All rights reserved.

  10. 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.

  11. XSOR codes users manual

    International Nuclear Information System (INIS)

    Jow, Hong-Nian; Murfin, W.B.; Johnson, J.D.

    1993-11-01

    This report describes the source term estimation codes, XSORs. The codes are written for three pressurized water reactors (Surry, Sequoyah, and Zion) and two boiling water reactors (Peach Bottom and Grand Gulf). The ensemble of codes has been named ''XSOR''. The purpose of XSOR codes is to estimate the source terms which would be released to the atmosphere in severe accidents. A source term includes the release fractions of several radionuclide groups, the timing and duration of releases, the rates of energy release, and the elevation of releases. The codes have been developed by Sandia National Laboratories for the US Nuclear Regulatory Commission (NRC) in support of the NUREG-1150 program. The XSOR codes are fast running parametric codes and are used as surrogates for detailed mechanistic codes. The XSOR codes also provide the capability to explore the phenomena and their uncertainty which are not currently modeled by the mechanistic codes. The uncertainty distributions of input parameters may be used by an. XSOR code to estimate the uncertainty of source terms

  12. REFORM OF REGULATORY POLICY IN THE FIELD OF SUPERVISION OF AUDIT ACTIVITY

    Directory of Open Access Journals (Sweden)

    Iryna Kantsir

    2017-12-01

    public regulation in audit activity; logical generalization (to substantiate approaches and proposals on improving the ways for ensuring the quality of audit and optimizing the implementation process of the public oversight body. Results. According to the results of the study, an attempt is made to present the author’s understanding of the definition of “state regulation” and “public oversight” in the context of the functioning of subjects of audit activities. The expediency of adjusting the vector of regulatory policy regarding the implementation of international standards in the field of audit and supervision of audit activities and quality assurance of audit services is determined. Ways and directions for the implementation of the public supervision body in the audit system of Ukraine are outlined. Improvement of the financing model of the public oversight body with the purpose of minimization of corruption levers of influence is proposed. Practical implications. Taking into account the results of the study, it is proposed to provide in the Budget Code of Ukraine and the Law of Ukraine “On State Budget for the Current Year” a separate article on the costs of partial financing of the Public Audit Oversight Board. This, a priori, will reduce the corruption component of its activities and, accordingly, minimize corruption risks. Value/originality. For the first time, it is proposed to change the structural component of the financing model of the Public Audit Oversight Board and the relevant legislative proposals on clarifying and adjusting the statutes of the current legislation of Ukraine.

  13. An audit of alcohol brand websites.

    Science.gov (United States)

    Gordon, Ross

    2011-11-01

    The study investigated the nature and content of alcohol brand websites in the UK. The research involved an audit of the websites of the 10 leading alcohol brands by sales in the UK across four categories: lager, spirits, Flavoured Alcoholic Beverages and cider/perry. Each site was visited twice over a 1-month period with site features and content recorded using a pro-forma. The content of websites was then reviewed against the regulatory codes governing broadcast advertising of alcohol. It was found that 27 of 40 leading alcohol brands had a dedicated website. Sites featured sophisticated content, including sports and music sections, games, downloads and competitions. Case studies of two brand websites demonstrate the range of content features on such sites. A review of the application of regulatory codes covering traditional advertising found some content may breach the codes. Study findings illustrate the sophisticated range of content accessible on alcohol brand websites. When applying regulatory codes covering traditional alcohol marketing channels it is apparent that some content on alcohol brand websites would breach the codes. This suggests the regulation of alcohol brand websites may be an issue requiring attention from policymakers. Further research in this area would help inform this process. © 2010 Australasian Professional Society on Alcohol and other Drugs.

  14. Auditing Litigation and Claims: Conflicts and the Compromise of Privilege

    Directory of Open Access Journals (Sweden)

    Harleen Kaur

    2013-12-01

    Full Text Available Auditing standards require an auditor to make various enquiries about liabilities in general this may entail consideration of potential litigations and claims that the audited entity may be facing. To perform this part of audit, the auditors will generally seek representation letters from lawyers of the company detailing an estimate prepared by management, confirmed by their lawyers through a representation letter, and then sent directly to the auditors. This paper reviews the implications for the auditing profession of a case that involved auditors seeking such representation letters. The case involves litigation between theWestpac Banking Corporation and 789TEN Pty Ltd. While theWestpac case confirmed the legal position of the auditor in their task of collecting evidence in order to form an opinion in Australia, it highlights a significant anomaly under the law and should place the issue of solicitor’s representation letters as audit evidence firmly on the agenda of policymakers. This issue of the compromise of legal privilege during the conduct of an audit is also not confined to Australia: other common law jurisdictions, such as the UK and the US, have also sought to clarify the position of auditors when issues of the integrity of legal privacy privilege arise.

  15. 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% ...

  16. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

    Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)

    1998-12-31

    The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the

  17. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

    Kolesnikov, A I; Sheina, L S; Ivanov, N S [RDIEE, Moswoc (Russian Federation); Draborg, S; Oestergaard, T [Dansk Energi Analyse A/S, Vanloese (Denmark)

    1999-12-31

    The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the

  18. The dutch surgical colorectal audit

    NARCIS (Netherlands)

    Leersum, N.J. van; Snijders, H.S.; Henneman, D.; Kolfschoten, N.E.; Gooiker, G.A.; Berge, M.G. Ten; Eddes, E.H.; Wouters, M.W.; Tollenaar, R.A.E.M.; Bemelman, W.A.; Dam, R.M. van; Elferink, M.A.; Karsten, T.M.; Krieken, J.H. van; Lemmens, V.E.; Rutten, H.J.; Manusama, E.R.; Velde, C.J. van de; Meijerink, W.J.H.J.; Wiggers, T.; Harst, E. van der; Dekker, J.W.T.; Boerma, D.

    2013-01-01

    INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated

  19. Effective planning for internal audit

    OpenAIRE

    Cirtautas, Marius

    2016-01-01

    The purpose of this thesis is to find a way to effectively plan for internal audit. Conditions necessary for effective planning are formulated by using analysis of scientific literature. In second part author suggests a model for effective internal audit planning. In third part model is applied and analyzed using a case study.

  20. 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.

  1. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  2. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

    van Leersum, N. J.; Snijders, H. S.; Henneman, D.; Kolfschoten, N. E.; Gooiker, G. A.; ten Berge, M. G.; Eddes, E. H.; Wouters, M. W. J. M.; Tollenaar, R. A. E. M.; Bemelman, W. A.; van Dam, R. M.; Elferink, M. A.; Karsten, Th M.; van Krieken, J. H. J. M.; Lemmens, V. E. P. P.; Rutten, H. J. T.; Manusama, E. R.; van de Velde, C. J. H.; Meijerink, W. J. H. J.; Wiggers, Th; van der Harst, E.; Dekker, J. W. T.; Boerma, D.

    2013-01-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch

  3. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

    In teaching Strategic Management, it is imperative that students first learn how to audit the firm before they begin analysis, planning and implementation. Unfortunately this is a step often overlooked. Without a complete and up to date audit, any analysis conducted would have questionable validity and reliability. This report focuses on an…

  4. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...

  5. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  6. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

    Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.  As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.  At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S.  The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

  7. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

    Graphs are shown depicting energy consumption over a period to illustrate the impact various factors have on energy consumption. Some recommendations are made to improve consumption including weatherization of the building; proper operation of equipment; and insulating pipelines, etc. Formulas are given from which can be determined the factors (seasonal variations, heat losses, etc.) causing fuel consumption variations. Electric power usage for space HVAC systems and for processes is dealt with separately and can usually be audited separately. Some payback times for specific conservation measures are given. (MCW)

  8. The Use of Coding Methods to Estimate the Social Behavior Directed toward Peers and Adults of Preschoolers with ASD in TEACCH, LEAP, and Eclectic ''BAU'' Classrooms

    Science.gov (United States)

    Sam, Ann; Reszka, Stephanie; Odom, Samuel; Hume, Kara; Boyd, Brian

    2015-01-01

    Momentary time sampling, partial-interval recording, and event coding are observational coding methods commonly used to examine the social and challenging behaviors of children at risk for or with developmental delays or disabilities. Yet there is limited research comparing the accuracy of and relationship between these three coding methods. By…

  9. Current standards for infection control: audit assures compliance.

    Science.gov (United States)

    Flanagan, Pauline

    Having robust policies and procedures in place for infection control is fundamentally important. However, each organization has to go a step beyond this; evidence has to be provided that these policies and procedures are followed. As of 1 April 2009, with the introduction of the Care Quality Commission and The Health and Social Care Act 2008 Code of Practice for the NHS on the Prevention and Control of Healthcare-Associated Infections and Related Guidance, the assurance of robust infection control measures within any UK provider of health care became an even higher priority. Also, the commissioning of any service by the NHS must provide evidence that the provider has in place robust procedures for infection control. This article demonstrates how the clinical audit team at the Douglas Macmillan Hospice in North Staffordshire, UK, have used audit to assure high rates of compliance with the current national standards for infection control. Prior to the audit, hospice staff had assumed that the rates of compliance for infection control approached 100%. This article shows that a good quality audit tool can be used to identify areas of shortfall in infection control and the effectiveness of putting in place an action plan followed by re-audit.

  10. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

    It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.

  11. Marketingový audit

    OpenAIRE

    Čevelová, Petra

    2007-01-01

    Diplomová práce je zpracování na téma marketingový audit. Jejím cílem provedení marketingového auditu ve firmě XX. Předmětem auditu je jejich nejstarší produkt, a to v plné šíři, tj. celkové zhodnocení marketingové činnosti firmy. Marketingový audit je nástroj analýzy v této diplomové práci. Poznatky shrnuji v analýze SWOT, na jejímž základě jsem vypracovala seznam doporučení s cílem vylepšení fungování marketingových činností, následně jsem sestavila přibližný rozpočet pro tyto kroky, stejně...

  12. Reaktivní audit

    OpenAIRE

    Hlísta, Juraj

    2010-01-01

    Tato diplomová práce se zabývá návrhem a implementací rozšíření auditu v Linuxu, kterým je reaktivní audit. Tento mechanizmus přináší novou funkcionalitu ve formě možnosti spouštění reakcí na určité události generované auditem. Reaktivní audit je implementován jako plugin a jeho použití je volitelné. Tato práce se zabývá také pluginem, který ukládá některé události a na základě jejich analýzy poskytuje časově závislé statistiky pro první plugin. Výsledkem je, že mechanizmus reaktivního auditu...

  13. 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

  14. 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.

  15. CHALLENGES OF THE AUDITING PROFESSION IN THE CONTEXT OF ECONOMIC CRISIS

    OpenAIRE

    ADRIAN GROSANU; PAULA RAMONA RACHISAN

    2010-01-01

    The crisis that influences the contemporary worldwide economy is the result of the manner in which the financial-economic system is built and of the manner in which the patrimonial situation and the performances of the economic entities are evaluated and presented. As a result of the public interest for the auditing profession, the financial auditor develops his/ her activity by respecting some regulations particularly elaborated for this profession (the code of ethics and the audit standards...

  16. Assessing data quality and the variability of source data verification auditing methods in clinical research settings.

    Science.gov (United States)

    Houston, Lauren; Probst, Yasmine; Martin, Allison

    2018-05-18

    Data audits within clinical settings are extensively used as a major strategy to identify errors, monitor study operations and ensure high-quality data. However, clinical trial guidelines are non-specific in regards to recommended frequency, timing and nature of data audits. The absence of a well-defined data quality definition and method to measure error undermines the reliability of data quality assessment. This review aimed to assess the variability of source data verification (SDV) auditing methods to monitor data quality in a clinical research setting. The scientific databases MEDLINE, Scopus and Science Direct were searched for English language publications, with no date limits applied. Studies were considered if they included data from a clinical trial or clinical research setting and measured and/or reported data quality using a SDV auditing method. In total 15 publications were included. The nature and extent of SDV audit methods in the articles varied widely, depending upon the complexity of the source document, type of study, variables measured (primary or secondary), data audit proportion (3-100%) and collection frequency (6-24 months). Methods for coding, classifying and calculating error were also inconsistent. Transcription errors and inexperienced personnel were the main source of reported error. Repeated SDV audits using the same dataset demonstrated ∼40% improvement in data accuracy and completeness over time. No description was given in regards to what determines poor data quality in clinical trials. A wide range of SDV auditing methods are reported in the published literature though no uniform SDV auditing method could be determined for "best practice" in clinical trials. Published audit methodology articles are warranted for the development of a standardised SDV auditing method to monitor data quality in clinical research settings. Copyright © 2018. Published by Elsevier Inc.

  17. Audit of long-term and short-term liabilities

    Directory of Open Access Journals (Sweden)

    Korinko M.D.

    2017-03-01

    Full Text Available The article determines the importance of long-term and short-term liabilities for the management of financial and material resources of an enterprise. It reviews the aim, objects and information generators for realization of audit of short-term and long-term obligations. The organizing and methodical providing of audit of long-term and short-term liabilities of an enterprise are generalized. The authors distinguish the stages of realization of audit of long-term and short-term liabilities, the aim of audit on each of the presented stages, and recommend methodical techniques. It is fixed that it is necessary to conduct the estimation of the systems of internal control and record-keeping of an enterprise by implementation of public accountant procedures for determination of volume and maintenance of selection realization. After estimating the indicated systems, a public accountant determines the methodology for realization of public accountant verification of long-term and short-term liabilities. The analytical procedures that public accountants are expedient to use for realization of audit of short-term and long-term obligations are determined. The authors suggest the classification of the educed defects on the results of the conducted public accountant verification of short-term and long-term obligations.

  18. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino

    2017-01-01

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy...

  19. 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...

  20. 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...

  1. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...

  2. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...

  3. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

    This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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,

  9. 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...

  10. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

    Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still

  11. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  12. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in...

  13. Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit

    OpenAIRE

    Muhammad, Rifqi

    2009-01-01

    Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of inf...

  14. 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...

  15. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  16. 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.

  17. 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)

  18. Piloting a Structured Practice Audit to Assess ACGME Milestones in Written Handoff Communication in Internal Medicine.

    Science.gov (United States)

    Martin, Shannon K; Farnan, Jeanne M; McConville, John F; Arora, Vineet M

    2015-06-01

    Written communication skills are integral to patient care handoffs. Residency programs require feasible assessment tools that provide timely formative and summative feedback, ideally linked to the Accreditation Council for Graduate Medical Education Milestones. We describe the use of 1 such tool-UPDATED-to assess written handoff communication skills in internal medicine interns. During 2012-2013, the authors piloted a structured practice audit at 1 academic institution to audit written sign-outs completed by 45 interns, using the UPDATED tool, which scores 7 aspects of sign-out communication linked to milestones. Intern sign-outs were audited by trained faculty members throughout the year. Results were incorporated into intern performance reviews and Clinical Competency Committees. A total of 136 sign-outs were audited (averaging 3.1 audits per intern). In the first trimester, 14 interns (31%) had satisfactory audit results. Five interns (11%) had critical deficiencies and received immediate feedback, and the remaining 26 (58%) were assigned future audits due to missing audits or unsatisfactory scores. In the second trimester, 21 interns (68%) had satisfactory results, 1 had critical deficiencies, and 9 (29%) required future audits. Nine of the 10 remaining interns in the final trimester had satisfactory audits. Faculty time was estimated at 10 to 15 minutes per sign-out audited. The UPDATED audit is a milestone-based tool that can be used to assess written sign-out communication skills in internal medicine residency programs. Future work is planned to adapt the tool for use by senior supervisory residents to appraise sign-outs in real time.

  19. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

    Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu

  20. 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.

  1. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

    Full Text Available Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.

  2. A General Model for Repeated Audit Controls Using Monotone Subsampling

    NARCIS (Netherlands)

    Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.

    2002-01-01

    In categorical repeated audit controls, fallible auditors classify sample elements in order to estimate the population fraction of elements in certain categories.To take possible misclassifications into account, subsequent checks are performed with a decreasing number of observations.In this paper a

  3. Fraud Auditing and CPA Auditing Reform in American and Japanese

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

    The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

  4. Numerical simulation of complex multi-dimensional two-phase flows in nuclear power plant coolant circuits by means of the best-estimate thermal-hydraulic code BAGIRA

    International Nuclear Information System (INIS)

    Kalinichenko, S.D.; Kroshilin, A.E.; Kroshilin, V.E.; Smirnov, A.V.

    2009-01-01

    Recent results are exposed, obtained by applying the best-estimate thermal hydraulic code BAGIRA for three-dimensional modeling complex two-phase flow dynamics inside the vessel of the horizontal steam generator PGV-1000 used in reactor units with VVER-1000. Spatial volumetric void fraction and velocity distributions are calculated and compared with available experimental data. (author)

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10.  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...

  11. 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.

  12. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

    Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.

  13. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

    2004, COSO published 'Enterprise Risk Management Framework', 2009, SASAC issued the 'central enterprise-wide risk management guidelines' to promote risk management within the formal state-owned enterprises in medium and large. Nuclear Group, which risk management in all branches to carry out the project homeopathic, and A Ⅱ will carry out risk management program as the first unit has accumulated more experience. This article from the perspective of internal control, based on the company's risk management practices carried out to try for the nuclear power enterprise risk management audit to describe and propose new ideas. Which expounds the significance of risk management, audit, risk management audit of the ways and means, for practical application of risk management audit of a representative summary of the issues and the ways and means to solve the problem of forward-looking recommendations. (authors)

  14. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

    Environmental auditing is a form of management control which provides an objective basis by which a company can measure the degree of compliance with environmental regulations. Other benefits of this type of auditing include improved environmental management, furthering communication on environmental issues of concern within the company, and provision of documentation on environmental diligence. A series of environmental audit guidelines for pipelines is presented in the form of lists of questions to be asked during an environmental audit followed by recommended actions in response to those questions. The questions are organized into seven main categories: environmental management and planning; operating procedures; spill prevention; management of wastes and hazardous materials; environmental monitoring; construction of pipelines; and pipeline abandonment, decommissioning and site reclamation

  15. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

    Full Text Available The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (unchance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities internal audit department aims to improve performance management, enterprise performance and thus improve the internal control system. This paper aims to demonstrate, among other things, that any event that may result in failure is unquestionably classified as risk.

  16. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    March 2017 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which ... Performing advisory services related to governance, risk management and control, at the.

  17. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

    The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services

  18. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

    Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.

  19. Development of a detailed BWR core thermal-hydraulic analysis method based on the Japanese post-BT standard using a best-estimate code

    International Nuclear Information System (INIS)

    Ono, H.; Mototani, A.; Kawamura, S.; Abe, N.; Takeuchi, Y.

    2004-01-01

    The post-BT standard is a new fuel integrity standard or the Atomic Energy Society of Japan that allows temporary boiling transition condition in the evaluation for BWR anticipated operational occurrences. For application of the post-BT standard to BWR anticipated operational occurrences evaluation, it is important to identify which fuel assemblies and which axial, radial positions of fuel rods have temporarily experienced the post-BT condition and to evaluates how high the fuel cladding temperature rise was and how long the dryout duration continued. Therefore, whole bundle simulation, in which each fuel assembly is simulated independently by one thermal-hydraulic component, is considered to be an effective analytical method. In the present study, a best-estimate thermal-hydraulic code, TRACG02, has been modified to extend it predictive capability by implementing the post-BT evaluation model such as the post-BT heat transfer correlation and rewetting correlation and enlarging the number of components used for BWR plant simulation. Based on new evaluation methods, BWR core thermal-hydraulic behavior has been analyzed for typical anticipated operational occurrence conditions. The location where boiling transition occurs and the severity of fuel assembly in the case of boiling transition conditions such as fuel cladding temperature, which are important factors in determining whether the reuse of the fuel assembly can be permitted, were well predicted by the proposed evaluation method. In summary, a new evaluation method for a detailed BWR core thermal-hydraulic analysis based on the post-BT standard of the Atomic Energy Society of Japan has been developed and applied to the evaluation of the post-BT standard during the actual BWR plant anticipated operational occurrences. (author)

  20. CONCEPT computer code

    International Nuclear Information System (INIS)

    Delene, J.

    1984-01-01

    CONCEPT is a computer code that will provide conceptual capital investment cost estimates for nuclear and coal-fired power plants. The code can develop an estimate for construction at any point in time. Any unit size within the range of about 400 to 1300 MW electric may be selected. Any of 23 reference site locations across the United States and Canada may be selected. PWR, BWR, and coal-fired plants burning high-sulfur and low-sulfur coal can be estimated. Multiple-unit plants can be estimated. Costs due to escalation/inflation and interest during construction are calculated

  1. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

    Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the c...

  2. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

    Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

  3. 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.

  4. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

    Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of  stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth  to use techniques and methods of verification such as inventory, comparative control,  comparison of documentary evidence, counter check, check arithmetic for  audit of goods. Keywords: audit, stocks, activities of the company.

  5. 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

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. Randomly auditing research labs could be an affordable way to improve research quality: A simulation study.

    Science.gov (United States)

    Barnett, Adrian G; Zardo, Pauline; Graves, Nicholas

    2018-01-01

    The "publish or perish" incentive drives many researchers to increase the quantity of their papers at the cost of quality. Lowering quality increases the number of false positive errors which is a key cause of the reproducibility crisis. We adapted a previously published simulation of the research world where labs that produce many papers are more likely to have "child" labs that inherit their characteristics. This selection creates a competitive spiral that favours quantity over quality. To try to halt the competitive spiral we added random audits that could detect and remove labs with a high proportion of false positives, and also improved the behaviour of "child" and "parent" labs who increased their effort and so lowered their probability of making a false positive error. Without auditing, only 0.2% of simulations did not experience the competitive spiral, defined by a convergence to the highest possible false positive probability. Auditing 1.35% of papers avoided the competitive spiral in 71% of simulations, and auditing 1.94% of papers in 95% of simulations. Audits worked best when they were only applied to established labs with 50 or more papers compared with labs with 25 or more papers. Adding a ±20% random error to the number of false positives to simulate peer reviewer error did not reduce the audits' efficacy. The main benefit of the audits was via the increase in effort in "child" and "parent" labs. Audits improved the literature by reducing the number of false positives from 30.2 per 100 papers to 12.3 per 100 papers. Auditing 1.94% of papers would cost an estimated $15.9 million per year if applied to papers produced by National Institutes of Health funding. Our simulation greatly simplifies the research world and there are many unanswered questions about if and how audits would work that can only be addressed by a trial of an audit.

  12. A review on the CIRCE methodology to quantify the uncertainty of the physical models of a code

    International Nuclear Information System (INIS)

    Jeon, Seong Su; Hong, Soon Joon; Bang, Young Seok

    2012-01-01

    In the field of nuclear engineering, recent regulatory audit calculations of large break loss of coolant accident (LBLOCA) have been performed with the best estimate code such as MARS, RELAP5 and CATHARE. Since the credible regulatory audit calculation is very important in the evaluation of the safety of the nuclear power plant (NPP), there have been many researches to develop rules and methodologies for the use of best estimate codes. One of the major points is to develop the best estimate plus uncertainty (BEPU) method for uncertainty analysis. As a representative BEPU method, NRC proposes the CSAU (Code scaling, applicability and uncertainty) methodology, which clearly identifies the different steps necessary for an uncertainty analysis. The general idea is 1) to determine all the sources of uncertainty in the code, also called basic uncertainties, 2) quantify them and 3) combine them in order to obtain the final uncertainty for the studied application. Using the uncertainty analysis such as CSAU methodology, an uncertainty band for the code response (calculation result), important from the safety point of view is calculated and the safety margin of the NPP is quantified. An example of such a response is the peak cladding temperature (PCT) for a LBLOCA. However, there is a problem in the uncertainty analysis with the best estimate codes. Generally, it is very difficult to determine the uncertainties due to the empiricism of closure laws (also called correlations or constitutive relationships). So far the only proposed approach is based on the expert judgment. For this case, the uncertainty range of important parameters can be wide and inaccurate so that the confidence level of the BEPU calculation results can be decreased. In order to solve this problem, recently CEA (France) proposes a statistical method of data analysis, called CIRCE. The CIRCE method is intended to quantify the uncertainties of the correlations of a code. It may replace the expert judgment

  13. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  14. Senior Audit and Risk Management Officer | CRDI - Centre de ...

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

    Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit ... Develops professional quality audit working papers to support observations and findings; ... Corporate Risk, Advisory Services and Internal Audit Planning.

  15. 33 CFR 96.320 - What is involved to complete a safety management audit and when is it required to be completed?

    Science.gov (United States)

    2010-07-01

    ... Safety Management (ISM) Code by Administrations. (3) Make sure the audit is carried out by a team of... safety management audit and when is it required to be completed? 96.320 Section 96.320 Navigation and... SAFE OPERATION OF VESSELS AND SAFETY MANAGEMENT SYSTEMS How Will Safety Management Systems Be...

  16. Evaluation Codes from an Affine Veriety Code Perspective

    DEFF Research Database (Denmark)

    Geil, Hans Olav

    2008-01-01

    Evaluation codes (also called order domain codes) are traditionally introduced as generalized one-point geometric Goppa codes. In the present paper we will give a new point of view on evaluation codes by introducing them instead as particular nice examples of affine variety codes. Our study...... includes a reformulation of the usual methods to estimate the minimum distances of evaluation codes into the setting of affine variety codes. Finally we describe the connection to the theory of one-pointgeometric Goppa codes. Contents 4.1 Introduction...... . . . . . . . . . . . . . . . . . . . . . . . 171 4.9 Codes form order domains . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 4.10 One-point geometric Goppa codes . . . . . . . . . . . . . . . . . . . . . . . . 176 4.11 Bibliographical Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 References...

  17. Coding Partitions

    Directory of Open Access Journals (Sweden)

    Fabio Burderi

    2007-05-01

    Full Text Available Motivated by the study of decipherability conditions for codes weaker than Unique Decipherability (UD, we introduce the notion of coding partition. Such a notion generalizes that of UD code and, for codes that are not UD, allows to recover the ``unique decipherability" at the level of the classes of the partition. By tacking into account the natural order between the partitions, we define the characteristic partition of a code X as the finest coding partition of X. This leads to introduce the canonical decomposition of a code in at most one unambiguouscomponent and other (if any totally ambiguouscomponents. In the case the code is finite, we give an algorithm for computing its canonical partition. This, in particular, allows to decide whether a given partition of a finite code X is a coding partition. This last problem is then approached in the case the code is a rational set. We prove its decidability under the hypothesis that the partition contains a finite number of classes and each class is a rational set. Moreover we conjecture that the canonical partition satisfies such a hypothesis. Finally we consider also some relationships between coding partitions and varieties of codes.

  18. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

  19. 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.

  20. 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...

  1. Audit Calculations of LBLOCA for Ulchin Unit 1 and 2 Power Up rate

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Donggu; Huh, Byunggil; Yoo, Seunghunl; Yang, Chaeyong; Seul, Kwangwon [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2013-05-15

    The KINS-Realistic Evaluation Model (KINS-REM) was developed for the independent audit calculation in 1991, and the code accuracy and statistical method have been improved. To support the licensing review and to confirm the validity of licensee's calculation, regulatory auditing calculations have been also conducted. Currently, the modification of Ulchin 1 and 2 operating license for 4.5% power up rate is under review. In this study, the regulatory audit calculation for LBLOCA of Ulchin Unit 1 and 2 with 4.5% power up rate was performed by applying KINS-REM. In this study, the regulatory audit calculation for LBLOCA of Ulchin Unit 1 and 2 with 4.5% power up rate was performed by applying KINS-REM. It is confirmed that the analysis results of LBLOCA for Ulchin 1 and 2 power up rate meets the PCT acceptance criteria.

  2. Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria

    Directory of Open Access Journals (Sweden)

    Augustine O. Okolie

    2014-05-01

    Full Text Available This study investigates the influence which audit firm size exerts on the market value per share of companies in Nigeria. Based on a sample of 342 companies – year observations from the NSE and applying audit firm size as a measure, comprehensive multivariate analyses were conducted on archival data covering 2006 – 2011. The result showed that audit firm size exerts significant relationship and significantly influences market price per share of the companies in the sample. It is suggested that companies in Nigeria should improve their earnings quality only through sales growth and cost control strategies and present distinct reports on earnings quality. Furthermore, company auditors should issue Integrated Audit Quality Assurance Reports based on earnings quality assessment, statutorily backed by earnings monitoring of companies in Nigeria while regulatory agencies should issue authoritative codes of best practice in Nigeria.

  3. The use of alcohol use disorders identification test (AUDIT) in detecting alcohol use disorder and risk drinking in the general population: validation of AUDIT using schedules for clinical assessment in neuropsychiatry.

    Science.gov (United States)

    Lundin, Andreas; Hallgren, Mats; Balliu, Natalja; Forsell, Yvonne

    2015-01-01

    The alcohol use disorders identification test (AUDIT) and AUDIT-Consumption (AUDIT-C) are commonly used in population surveys but there are few validations studies in the general population. Validity should be estimated in samples close to the targeted population and setting. This study aims to validate AUDIT and AUDIT-C in a general population sample (PART) in Stockholm, Sweden. We used a general population subsample age 20 to 64 that answered a postal questionnaire including AUDIT who later participated in a psychiatric interview (n = 1,093). Interviews using Schedules for Clinical Assessment in Neuropsychiatry was used as criterion standard. Diagnoses were set according to the fourth version of the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV). Agreement between the diagnostic test and criterion standard was measured with area under the receiver operator characteristics curve (AUC). A total of 1,086 (450 men and 636 women) of the interview participants completed AUDIT. There were 96 individuals with DSM-IV-alcohol dependence, 36 DSM-IV-Alcohol Abuse, and 153 Risk drinkers. AUCs were for DSM-IV-alcohol use disorder 0.90 (AUDIT-C 0.85); DSM-IV-dependence 0.94 (AUDIT-C 0.89); risk drinking 0.80 (AUDIT-C 0.80); and any criterion 0.87 (AUDIT-C 0.84). In this general population sample, AUDIT and AUDIT-C performed outstanding or excellent in identifying dependency, risk drinking, alcohol use disorder, any disorder, or risk drinking. Copyright © 2015 by the Research Society on Alcoholism.

  4. Investigation of 3D spatial effect on point kinetics estimation of the thermal hydraulics code RELAP for the analysis of MSLB accident of KK-NP

    International Nuclear Information System (INIS)

    Bera, S.; Pradhan, S.K.; Dubey, S.K.; Gupta, S.K.

    2011-01-01

    In general safety analyses of design basis accident of NPPs are being carried out using system thermal hydraulics code like RELAP. In RELAP, power is calculated based on point kinetics approximation, which virtually ignores the space and energy dependence of neutron flux. To include the space and energy dependence of neutron flux, three-dimensional neutronics code TRIHEXFA has been externally coupled with RELAP through interface program, TRIHEXFA-RELAP Interface Program (TRIP). Calculation methodology of TRIP program is based on adiabatic approximation. In the adiabatic approximation the neutron flux is being factored into spatial and amplitude part. Spatial part of flux is slowly varying with time whereas amplitude part is strongly varying function. The RELAP controls the transient time steps. Transient time is divided into several major and minor time steps. Minor time step is the sub-step of major time step. Thermal hydraulics and neutronics data are exchanged at each major time step. Spatial part of neutron flux has been updated at each major time step using TRIHEXFA code. But amplitude part of the neutron flux is calculated at each minor time step using RELAP code. Convergence of results of the coupled code, TRIP has been checked through coupling time step descritization study. This study determines the minimum coupling time step. Transient concerning VVER-1000 Main Steam Line Break, MSLB has been considered to investigate the space-time effect on point kinetics. MSLB occurs as a consequence of the rupture of one steam line upstream of main steam line isolation valves. Reference design and data from Kudankulam Nuclear Power Plant (KK-NPP) are used for the analysis. From this investigation it is found that TRIP significantly overestimates the maximum reactor power against uncoupled RELAP result. The time of scram also occur six seconds earlier in TRIP calculation compared to the RELAP. This exercise has also shown a proof of principle that coupling 3D

  5. 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.

  6. 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

  7. 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...

  8.  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.

  9. [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.

  10. 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

  11. Lattice polytopes in coding theory

    Directory of Open Access Journals (Sweden)

    Ivan Soprunov

    2015-05-01

    Full Text Available In this paper we discuss combinatorial questions about lattice polytopes motivated by recent results on minimum distance estimation for toric codes. We also include a new inductive bound for the minimum distance of generalized toric codes. As an application, we give new formulas for the minimum distance of generalized toric codes for special lattice point configurations.

  12. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

    Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including: Finance and accountingSarbanes-Oxley compliancePurchasingOperations and productionMarketing and salesDistributionPersonnel and management developmentResearch and developmentInformation technologySecurityEnvironmental responsibilitySubsidiaries and remote operating units The Opera

  13. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... shareholders; review the impact of any significant accounting and auditing developments; review accounting policy changes relating to preparation of financial statements; and review annual and quarterly reports..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee member...

  14. Summary of DOD Acquisition Program Audit Coverage

    National Research Council Canada - National Science Library

    2001-01-01

    This report will provide the DoD audit community with information to support their planning efforts and provide management with information on the extent of audit coverage of DoD acquisition programs...

  15. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  16. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.

  17. Energy conservation, efficiency and energy audit

    International Nuclear Information System (INIS)

    Sharma, R.A.

    2006-01-01

    In this paper the author discusses the conservation, efficiency, audit, fundamentals, differences and methods, the objectives of energy conservation, definitions of energy audit, scope, short term, medium term and long term measures to be taken for conservation are discussed

  18. Audit Practices: Summary of Risk Assessment Methodologies

    National Research Council Canada - National Science Library

    2002-01-01

    .... The primary objective of an audit risk assessment is to provide its users with the assurance that audit resources are focused on those areas needing greatest attention and will provide the best value...

  19. AUDIT EXPECTATION GAP: AUDITORS IN UNENDING ROLE ...

    African Journals Online (AJOL)

    GRACE

    Key Words: Expectation gap, Auditors, Shareholders, Self-regulation, Audit ... of auditing has changed from fraud detection to ‗verification of financial .... According to the role theory, the role of the auditors can be viewed in terms of the.

  20. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

    Office of Personnel Management — The Audit Follow-up Tracking System (AFTS) is used to track, monitor, and report on audits and open recommendations of the U.S. Office of Personnel Management (OPM)...

  1. AUDIT EXPECTATION GAP: PERSPECTIVES OF AUDITORS AND ...

    African Journals Online (AJOL)

    Auditors also need to provide more material information to the shareholders. Directors' ... accounting and internal control systems and the fact that most of the audit evidence available ... subsequent impact on other countries' audit profession.

  2. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  3. Practice benchmarking in the age of targeted auditing.

    Science.gov (United States)

    Langdale, Ryan P; Holland, Ben F

    2012-11-01

    The frequency and sophistication of health care reimbursement auditing has progressed rapidly in recent years, leaving many oncologists wondering whether their private practices would survive a full-scale Office of the Inspector General (OIG) investigation. The Medicare Part B claims database provides a rich source of information for physicians seeking to understand how their billing practices measure up to their peers, both locally and nationally. This database was dissected by a team of cancer specialists to uncover important benchmarks related to targeted auditing. All critical Medicare charges, payments, denials, and service ratios in this article were derived from the full 2010 Medicare Part B claims database. Relevant claims were limited by using Medicare provider specialty codes 83 (hematology/oncology) and 90 (medical oncology), with an emphasis on claims filed from the physician office place of service (11). All charges, denials, and payments were summarized at the Current Procedural Terminology code level to drive practice benchmarking standards. A careful analysis of this data set, combined with the published audit priorities of the OIG, produced germane benchmarks from which medical oncologists can monitor, measure and improve on common areas of billing fraud, waste or abuse in their practices. Part II of this series and analysis will focus on information pertinent to radiation oncologists.

  4. 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.

  5. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

    Basic requirements for auditing nuclear power plant quality assurance programs are described to ANSI N45.2.12. The paper discusses the quality assurance discipline of auditing within the nuclear power industry. It reflects actual work philosophy and techniques developed by one Architect/Engineer/Construction Q.A. management Audit Group to assess implemented programs while providing maximum benefit from each audit dollar

  6. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

    Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

  7. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

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

  8. Features of Internal Audit in Pharmaceutical Industry

    OpenAIRE

    Tsvetanova, Yulia

    2014-01-01

    The review highlights the main features of internal audit by focus on distribution of medicinal products. Recent data suggest internal audit as an antidote to effects of economic recession. The present review reveals internal audit as a tool for competitiveness through implementation of good practices. The purpose of the review is to describe the advantages of internal audit in new institutional frame. The object of analysis is the distribution practice, and more concrete, the wholesale di...

  9. Achieving quality assurance through clinical audit.

    Science.gov (United States)

    Patel, Seraphim

    2010-06-01

    Audit is a crucial component of improvements to the quality of patient care. Clinical audits are undertaken to help ensure that patients can be given safe, reliable and dignified care, and to encourage them to self-direct their recovery. Such audits are undertaken also to help reduce lengths of patient stay in hospital, readmission rates and delays in discharge. This article describes the stages of clinical audit and the support required to achieve organisational core values.

  10. Development of National Technology Audit Policy

    OpenAIRE

    Subiyanto Subiyanto

    2017-01-01

    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 ...

  11. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    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 interpreta...

  12. Quality audit of Philippine radiotherapy centers

    International Nuclear Information System (INIS)

    Lingatong, N.; Saladores, M.D.; Caseria, E.

    2002-01-01

    equipment. A total of eight (8) medical linear accelerators had been evaluated for performance, one of which was imported to the country as refurbished equipment. Lithium fluoride powder (Harshaw TLD 100) packed in polystyrene capsules is used in the project for dose quality audit. The procedures for processing, handling and evaluation were developed with the technical assistance and supervision of the IAEA Laboratory. Intercomparison of the response of the TLD systems of the BHDT-SSDL and the IAEA Laboratory were undertaken on September 2000 (deviation: 0.7%) and October 2001 (average deviation: 0.65%). A test audit run for Co-60 and megavolt x-ray beams was conducted on November 26 to December 1, 2001. A set of two (2) capsules for irradiation and one (1) capsule for control was prepared for each beam to be checked. The participants were coded in order to maintain confidentiality of results. Sixteen sets of dosimeters were issued to participants. One (1) participant failed to return the TLD capsules. The results of the evaluation are shown. All beams were found to have deviation less than ±5.0%. However, a careful study of the data sheets shows that fourteen (14) dosimeter sets had been irradiated using newly measured beam output and not the clinical data used in the treatment of patients. The difference of the values was found ranging between -0.6% to 1.8%. The radiotherapy quality audit program was developed by the Department of Health under the Health Sector Reform Agenda and shall be implemented even after the expiration of the IAEA research contract. The project personnel has identified various areas for improvement in this project and has come up with the following recommendations: (a) the quality audit report for on-site visits shall be updated and upgraded to allow the creation of a data base that can also be used in future health care programs of the country and to align the performance criteria of equipment with international standards (b) the evaluation

  13. Audits for advanced treatment dosimetry

    Science.gov (United States)

    Ibbott, G. S.; Thwaites, D. I.

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits.

  14. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Ibbott, G S; Thwaites, D I

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits

  15. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

    Full Text Available In the new global economy, ownership has become a central issue for organizational performance. Ownership strategy is where corporate governance meets strategic management. Highlighting a knowledge gap in the field of corporate governance, the author is asking the central research question: “how to develop an ownership strategy?” The main purpose of this paper is to answer this original question and develop a better understanding about ownership strategies. Theoretically there is evidence to indicate that there is a link between strategic audit and ownership strategy. Analyzing firm cases from Estonia allows concluding that the strategic audit is useful for developing systemically ownership strategies, which in turn could be a realistic alternative for complete contracts. The use of strategic audits gives the business owner an opportunity to analyze his own actions and behavior, learning, managing knowledge, and finally clearly expressing his will in the form of an ownership strategy.

  16. A bar coding system for environmental projects

    International Nuclear Information System (INIS)

    Barber, R.B.; Hunt, B.J.; Burgess, G.M.

    1988-01-01

    This paper presents BeCode systems, a bar coding system which provides both nuclear and commercial clients with a data capture and custody management program that is accurate, timely, and beneficial to all levels of project operations. Using bar code identifiers is an essentially paperless and error-free method which provides more efficient delivery of data through its menu card-driven structure, which speeds collection of essential data for uploading to a compatible device. The effects of this sequence include real-time information for operator analysis, management review, audits, planning, scheduling, and cost control

  17. Code systems for effective and precise calculation of the basic neutron characteristics, core loading optimization, analysis and estimation of the operation regimes of WWER type reactors

    International Nuclear Information System (INIS)

    Apostolov, T.; Ivanov, K.; Prodanova, R.; Manolova, M.; Petrova, T.; Alekova, G.

    1993-01-01

    Two directions for investigations are suggested: 1) Analysis and evaluation of the real loading patterns and operational regimes for Kozloduy NPP WWER-440 and WWER-1000 in the frame of the recent safety criteria and nuclear power plant operating limits. 2) Development of modern code system for WWER type reactor core analysis with advanced features: new design and materials for fuel and control rods, increasing the fuel enrichment, using the integral and discrete burnable absorbers etc. The fuel technology design evolution maximizes the fuel utilization efficiency, improves operation performance and enhances safety margins. By the joint efforts of specialists from INRNE, Sofia (BG) and KAB, Berlin (GE), the codes NESSEL-IV-EC, PYTHIA and DERAB have been developed and verified. In the frame of the PHARE programme the joint project ASPERCA has been proposed intended for reactor physics calculations with PHYBER-WWER code for safety enhancement and operation reliability improvement. In-core fuel management benchmarks for 4 cycles of unit 2 (WWER-440) and 2 cycles of unit 5 (WWER-1000) have been performed. The coordination of burnable absorber design implementation, low leakage loadings usage, reloading enrichment increase and steel content reduction in the core have made the reactor core analysis more demanding and the definition of loading patterns - more difficult. This complexity requires routine use of three-dimensional fast accurate core model with extended and updated cross section libraries. To meet the needs of WWER advanced loading patterns and in-core fuel management improvements the HEXANES code systems is being developed and qualified. Some test calculations have been carried out by the HEXANES code system investigating the influence of Gd in the fuel on the main reactor physics parameters. For reevaluation of the core safety-related design limits forming the basis of licensing procedure, the code DYN3D/M2 is used. 16 refs., 3 figs. (author)

  18. 7 CFR 285.4 - Audits.

    Science.gov (United States)

    2010-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

  19. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit findings. 3052.510 Section 3052.510 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 Auditors § 3052.510 Audit...

  20. 7 CFR 3052.200 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 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 § 3052.200...