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Sample records for internal auditors meet

  1. Internal auditors meet at CERN

    CERN Multimedia

    2008-01-01

    What does CERN have in common with INTERPOL? The answer: the challenge of managing a complex international organisation operating outside national regulations. Participants of the internal audit conference had the opportunity to visit ATLAS.On 17th &18th April CERN hosted a meeting for the Internal Audit Heads of some of the most famous international organisations in the world. Sixteen organisations were represented at the conference, including the European Commission, INTERPOL, the European Central Bank, the OECD, the European Space Agency (ESA), NATO and the European Organisation for Astronomical Research in the Southern Hemisphere (ESO). The objective of this annual meeting is to share best practices and benchmark performance in the fields of auditing, organizational governance, risk management and internal controls. International organisations, due to their specific legal status and the absence of applicable national legisl...

  2. Independence of Internal Auditors.

    Science.gov (United States)

    Montondon, Lucille; Meixner, Wilda F.

    1993-01-01

    A survey of 288 college and university auditors investigated patterns in their appointment, reporting, and supervisory practices as indicators of independence and objectivity. Results indicate a weakness in the positioning of internal auditing within institutions, possibly compromising auditor independence. Because the auditing function is…

  3. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

    This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of…

  4. Peranan Dan Kedudukan Internal Auditor Pada PT Buana Finance Medan

    OpenAIRE

    Kusuma, Rina

    2010-01-01

    The purpose of this research is to know about the role of internal auditor in PT Buana Finance Medan, to analize wheter the internal auditor has controlled an important role or not. The method of research is desriptive method. The data used is primary and secondary. In obtaining the required data, the writer uses data collection techniques such as interview and documentation study. The result of research shows that unit of internal control role as internal auditor has played an impo...

  5. PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

    Directory of Open Access Journals (Sweden)

    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  6. Analysis Ability Professional Internal Auditor In The Three State-Owned Company In Bandung

    Directory of Open Access Journals (Sweden)

    R. Ait Novatiani

    2017-03-01

    Full Text Available The purpose of this study was to analysis professional skills of internal auditors in the three state-owned companies in Bandung. The research method used descriptive method the sampling technique used in this research is non probability sampling that the saturation sampling data collection techniques used primary data and secondary data. Based on the research results it can be concluded that the ability of professional internal auditors in the three companies in Bandung good meaning that the company State Owned Enterprises SOEs already meet the ability components of professional internal auditors that their conformity with the standards of the profession knowledge and skills human relations and communication continuing education and professional rigor.

  7. Sampling a guide for internal auditors

    CERN Document Server

    Apostolou, Barbara

    2004-01-01

    While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include: An overview of sampling. Statistical and nonstatistical sampling issues. Sampling selection methods and risks. The pros and cons of popular sampling plans.

  8. Leadership Styles and the Moral Choice of Internal Auditors

    OpenAIRE

    Woodbine, Gordon F.; Liu, Joanne

    2010-01-01

    Internal auditors’ performance largely depends on their moral decisions when faced with ethical dilemmas. This study explores the impacts of different leadership styles on internal auditors’ moral choice using ERG theory and Path-goal theory. The findings of the survey demonstrated support for both theories. Regression analysis revealed that a sample of West Australian internal auditors were motivated by growth needs and the motivation was enhanced if the leader took a Standard-achievement-or...

  9. PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT

    Directory of Open Access Journals (Sweden)

    Indah Fitriani

    2013-04-01

    Full Text Available This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837 > the table F (3,232, and objectivity of auditor partially influences significantly the audti quality where the value T (4,914 > the table T (2,021 as well as the integrity of auditor influences significantly the audit quality where the value T (10,721 is bigger than the table T (2,021.

  10. PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT: STUDI PADA INSPEKTORAT PROPINSI JAWA BARAT

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    Susilawati Susilawati

    2015-08-01

    Tujuan Penelitian ini adalah: pertama, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara simultan terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat. Kedua, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara parsial terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat DOI: 10.15408/etk.v13i2.1886

  11. Fraud Detection Proposed Model by Internal Auditors Based on International Standards on Auditing

    OpenAIRE

    Salas-Ávila, José Augusto; Universidad de Talca; Reyes-Maldonado, Nydia Marcela; Universidad Autónoma de Bucaramanga

    2016-01-01

    In the exercise of their duties, internal auditors are responsible for the detection of fraud, an aspect to be taken into account both into planning and at the moment of carrying out their auditing work. Still, there are no rules or regulations guiding the internal auditor at the moment of performing these duties in a precise manner. It is precisely the lack of guidance on this matter which has led us to study the effect of the International Standards on Auditing (ISA), applied by external au...

  12. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  13. Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

    Directory of Open Access Journals (Sweden)

    Cristian Baú Dal Magro

    2017-07-01

    Full Text Available Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.

  14. Analisis Fungsi Dan Kedudukan Internal Auditor Pada Call Center PT. Telkomsel Medan

    OpenAIRE

    Yanti, Devi

    2011-01-01

    A plan in a company is very essential , because in the fact a plan have more function than the other manager functions. Technic method of collecting data use in research is interview, and reference. From the result of research that internal auditor function in the company examination of activities in order suitable with the rule. In this case the internal auditor need independency for opinion in order the best report can be the result and the monitoring will be success. ...

  15. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    OpenAIRE

    Cardos Vasile - Daniel

    2011-01-01

    Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

  16. ANTESEDEN KOMITMEN ORGANISASI DAN MOTIVASI: KONSEKUENSINVA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH

    Directory of Open Access Journals (Sweden)

    Arywarti Marganingsih

    2010-06-01

    Full Text Available The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.

  17. ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

    Directory of Open Access Journals (Sweden)

    Agil Novriansa

    2016-01-01

    Full Text Available The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.

  18. International standard on auditing 800 the auditor`s report on special purpose audit engagements

    OpenAIRE

    Jovanova, Blagica

    2011-01-01

    The purpose of this report is to show the main characteristics of the international standard on auditing 800. ISA 800 explains requirements by making a report on financial statements prepared in accordance with another comprehensive basis of accounting, on a component of financial statements, on compliance with contractual agreements or reports on summarized financial statements.

  19. The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

    Directory of Open Access Journals (Sweden)

    George Drogalas

    2017-12-01

    Full Text Available The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.

  20. The Effect of Organizational Culture, Leadership Style, and Functional Position on Organizational Commitment and Their Impact on the Performance of Internal Auditors in Aceh, Indonesia

    Directory of Open Access Journals (Sweden)

    M. Shabri Abd. Majid

    2016-06-01

    Full Text Available This study aims at empirically examining the influence of the organizational culture, leadership style, and functional position of an auditor on organizational commitment and their impact on the performance of government internal auditors in Aceh, Indonesia. All 183 of the governmental internal auditors at the district level within the Province of Aceh, Indonesia, were investigated. Data, which are gathered by distributing questionnaires to the entire population, are then analysed by the Structural Equation Modelling (SEM technique.The study found that organizational culture, leadership style, and functional auditor have affected the performance of the governmental internal auditor either directly or indirectly through organizational commitment.Keywords: Organizational Culture, Leadership Style, Functional Auditor, Organizational Commitment, Internal Auditor Performance.

  1. The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2015-12-01

    Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

  2. Have the auditors closed the expectation gap concerning evaluation of internal control?

    DEFF Research Database (Denmark)

    Birkholm, Peter; Holm, Claus

    in the auditing standards and the concept of internal control as understood by company management. In the US, this was realized in the Treadway report on fraudulent financial reporting, which stated the need for at common reference point on the content of internal control. Since this need was explicitly stated...... (the replacement of SAS 55 with SAS 78 "Consideration of the Internal Control Structure in a Financial Statement Audit"). The purpose of this paper is to examine to what extent realized discrepancies has been narrowed in, or completely resolved, by the joint efforts from COSO and the standard setters...... is a longitudinal approach used on these essential documents, which represent the promulgation of best practice in the area in the United States. Each of the features is examined in turn in order to assess the contribution to an overall framework of internal control. Overall, the findings suggest that the auditors...

  3. Pengaruh Kompetensi Sumberdaya Manusia, Perangkat Pendukung dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kerinci

    Directory of Open Access Journals (Sweden)

    Freddie Lasmara

    2016-06-01

    Full Text Available Abstract. This study aimed to analyze the effect of the competence of human resources, support tools and the role of the internal auditor of the quality of local government financial statements Kerinci. The method used is quantitative, criteria respondents in this study those concerned and involved technically in financial management, evaluating financial, and preparation of financial reporting in local government agencies Kerinci of 27 SKPD each SKPD researchers took four respondents consist of Subsection Head of Finance, Kasubbag Program, Evaluation and Reporting, Spending Treasurer and Treasurer Storage of Goods. Data processed by using multiple regression analysis. The results of this study demonstrate that the competence of human resources, support tools and the role of internal auditors jointly positive effect on the quality of financial reports of local government Kerinci district, the dominant factor is the competence of human resources this caused that for the preparation of financial statements required human resources who understand the financial management procedures. Keywords: Human Resources, Financial Management, Role of Internal Auditor   Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, perangkat pendukung dan peran auditor internal terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kerinci. Metode penelitian yang digunakan adalah penelitian kuantitatif, Kriteria responden dalam penelitian ini mereka yang berkaitan dan terlibat langsung secara teknis dengan pengelolaan keuangan, pengevaluasian keuangan, dan penyusunan pelaporan keuangan di instansi pemerintah daerah Kabupaten Kerinci dari 27 SKPD masing-masing SKPD peneliti mengambil 4 orang responden terdiri dari Kasubbag Keuangan, Kasubbag Program, Evaluasi dan Pelaporan, Bendahara Pengeluaran, dan Bendahara Penyimpan Barang. Data diolah dengan menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa

  4. Efektivitas Peran Auditor Internal di UIN Syarif Hidayatullah Jakarta yang Ditunjukkan Oleh PP No. 60 Tahun 2008: “Sistem Pengendalian Intern Pemerintah (SPIP”

    Directory of Open Access Journals (Sweden)

    Yusar Sagara

    2016-01-01

    Full Text Available The effectiveness of the Internal Auditor's role in UIN Syarif Hidayatullah Jakarta Shown By Regulation No. 60 of 2008: "Government Internal Control System (SPIP". This study aims to determine the factors that can create conditions for a good university governance focus more factors that analyzed the role of internal auditors in UIN Syarif Hidayatullah Jakarta. This research was conducted with descriptive method, using research data sources such as government regulation, Regulation, Regulation of the Inspector General, the Statute of UIN Syarif Hidayatullah Jakarta and Regulations Rector. Data collected later dideskriptifkan, analyzed logically, systematic, and consistent with the research paper more detailed and in-depth. Therefore in view of the explanatory data, this research study is referred to as the analytical descriptive. The main finding of this study is that the regulations governing the Internal Control Unit (SPI, especially concerning the role, functions, duties, powers and responsibilities and organizational support is adequate. The findings of the examiner's next is the terminology used by SPI at UIN Syarif Hidayatullah Jakarta is right. Competence of personnel seen backdrop of education is appropriate. Limitations of this study is factor analyzed only on the role of auditors. The author suggests the existence of such advanced research is to expand the knowledge management factors.DOI: 10.15408/ess.v5i1.2336

  5. Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2009-12-01

    Full Text Available The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200 deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs.

  6. When managerialism meets internationalism

    DEFF Research Database (Denmark)

    Dykmann, Klaas; Lewis, Jenny; Bentzen, Sune Raahede

    2014-01-01

    This article examines whether reform ideas that gained influence in national-level bureaucracies in the 1970s were also on the United Nations’ internal agenda. The Joint Inspection Unit (Bertrand) Report of 1971 is the focus of this analysis, as it addressed personnel problems in the UN Secretari...

  7. Implementation Command Media Manual And Internal Auditor Role In Achieving The Rules Of Good Corporate Governance The Case Of Indonesia

    Directory of Open Access Journals (Sweden)

    Syafdinal

    2017-05-01

    Full Text Available Command Media Manual includes the provision implementation procedures and instructions relating to the management and handling of command media is used by an organization to provide trace archives and uniformity of action operations. The contributions Internal Auditor IA in applying the principles of Good Corporate Governance GCG in the formation of company image and in the improvement of the integrated control function ensure that the operations have been run well and can increase the value added to the organization. Testing the hypothesis first tested the validity and reliability testing. Analysis of data was using path analysis path analysis. Generally not maximum awareness and common understanding among all management and staff that the application of the Manual Command Media is very important for the companys operations in their objective to fulfill the standards of corporate governance.

  8. Effective model development of internal auditors in the village financial institution

    Science.gov (United States)

    Arsana, I. M. M.; Sugiarta, I. N.

    2018-01-01

    Designing an effective audit system is complex and challenging, and a focus on examining how internal audit drive improvement in three core performance dimensions ethicality, efficiency, and effectiveness in organization is needed. The problem of research is how the desain model and peripheral of supporter of effective supervation Village Credit Institution? Research of objectives is yielding the desain model and peripheral of supporter of effective supervation Village Credit Institution. Method Research use data collecting technique interview, observation and enquette. Data analysis, data qualitative before analysed to be turned into quantitative data in the form of scale. Each variable made to become five classificat pursuant to scale of likert. Data analysed descriptively to find supervation level, Structural Equation Model (SEM) to find internal and eksternal factor. So that desain model supervation with descriptive analysis. Result of research desain model and peripheral of supporter of effective supervation Village Credit Institution. The conclusion desain model supported by three sub system: sub system institute yield body supervisor of Village Credit Institution, sub system standardization and working procedure yield standard operating procedure supervisor of Village Credit Institution, sub system education and training yield supervisor professional of Village Credit Institution.

  9. International Meeting: Excited QCD 2014

    CERN Document Server

    Giacosa, Francesco; Malek, Magdalena; Marinkovic, Marina; Parganlija, Denis

    2014-01-01

    Excited QCD 2014 will take place on the beautiful Bjelasnica mountain located in the vicinity of the Bosnian capital Sarajevo. Bjelasnica was a venue of the XIV Winter Olympic Games and it is situated only 30 kilometers from Sarajevo International Airport. The workshop program will start on February 2 and finish on February 8, 2014, with scientific lectures taking place from February 3 to 7. Workshop participants will be accomodated in Hotel Marsal, only couple of minutes by foot from the Olympic ski slopes. ABOUT THE WORKSHOP This edition is the sixth in a series of workshops that were previously organised in Poland, Slovakia, France and Portugal. Following the succesful meeting in 2013, the Workshop is returning to Sarajevo Olympic mountains in 2014, exactly thirty years after the Games. The workshop covers diverse aspects of QCD: (i) QCD at low energies: excited hadrons, glueballs, multiquarks. (ii) QCD at high temperatures and large densities: heavy-ion collisions, jets, diffraction, hadronisation, quark-...

  10. A Comparison of the Views of Internal Controllers/Auditors and Branch/Call Center Personnel of the Banks for Operational Risk: A Case for Turkish Banking Sector

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    Sinemis Zengin

    2016-10-01

    Full Text Available The aim of this paper is to compare the views of internal controllers/auditors and branch/call center personnel of the banks with respect to the operational risk. Within this scope, we made two different surveys to the personnel in Turkish banks in order to achieve this objective. The first survey was conducted by 310 branch and call center personnel whereas 151 personnel in internal control and audit departments of the banks carried out the second survey. The major finding in this study is that there is a difference in the views of these two groups regarding the evaluation of operational risk. In general, internal controllers/auditors look at the operational risk more negatively than branch/call center personnel. The personnel who control and audit operations in the bank think that operational risk knowledge level of branch/call center personnel is less sufficient, operational risk levels are higher, the controls to avoid this risk are less efficient than branch/call center personnel consider.

  11. 77 FR 16826 - International Energy Agency Meetings

    Science.gov (United States)

    2012-03-22

    .... ACTION: Notice of meetings. SUMMARY: The Industry Advisory Board (IAB) to the International Energy Agency.... 6272(c)(1)(A)(i)) (EPCA), the following notice of meetings is provided: Meetings of the Industry... --Emergency Response Review of Switzerland --Emergency Response Review of The Netherlands --Questionnaire...

  12. 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....

  13. Peran Capacity Building terhadap Peningkatan Intellectual Capital Auditor Internal PTKIN di Indonesia dengan Audit Quality sebagai Variabel Intervening

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    Setyo Budi Hartono

    2017-10-01

    Full Text Available The objective of this study is to measure the capacity development of PTKIN auditors in Indonesia towards Intellectual Capital by using Audit Quality as a intervening variable. Resource-based theory as the basis for IC development that affects the accountability of PTKIN. Stakeholder theory is used as the basis of PTKIN in managing Budget Implementation. The methodology uses testing on 28 PTKIN auditors with questioner and WarpPLS 5.0 as a measuring tool. From the sample test it is known that the correlation between capacity building (CB Audit Quality (AQ has 53% coefficient, capacity building (CB to Intellectual Capital (IC has 93% coefficient, Audit Quality (AQ significant to Intellectual Capital with coefficient -16 % And not significant, and the capacity building (CB of Intellectual Capital (IC with Audit Quality (AQ as the mediation variable has coefficient - 80% and has no effect on VAF 10%. There is no factor influencing Intellectual Capital with Audit Quality as mediation variable to capacity building (CB. Intellectual Capital (IC is strongly influenced by Audit Qualitys with appropriate educational back¬grounds. Penelitian ini bertujuan untuk mengukur pengembangan kapasitas auditor PTKIN di Indonesia terhadap Intellectual Capital (IC dengan menggunakan Audit Quality (AQ  sebagai variabel intervening. Resource Based Theory (RBT digunakan sebagai dasar pengembangan IC yang akan memengaruhi akuntabilitas PTKIN. Teori stake¬holder digunakan sebagai dasar PTKIN dalam mengelola implementasi Anggaran. Metodologi penelitian ini menggunakan pengujian pada 28 auditor PTKIN dengan kuesioner dan WarpPLS 5.0 sebagai alat ukur. Dari pengujian sampel diketahui hubungan antara Capacity Building (CB Audit Quality (AQ memiliki koefisien 53%, Capacity Building (CB terhadap Intellectual Capital (IC memiliki koefisien 93%, Audit Quality (AQ signifikan terhadap Intellectual Capital (IC dengan koefisien -16% dan tidak signifikan, dan Capacity Building (CB

  14. First international E. coli genome meeting

    Energy Technology Data Exchange (ETDEWEB)

    1992-12-31

    This volume is a collection of abstracts of oral presentations and poster sessions of studies reported at the First International E. Coli Genome Meeting, held September 10-14, 1992 at the University of Wisconsin.

  15. First international E. coli genome meeting

    Energy Technology Data Exchange (ETDEWEB)

    1992-01-01

    This volume is a collection of abstracts of oral presentations and poster sessions of studies reported at the First International E. Coli Genome Meeting, held September 10-14, 1992 at the University of Wisconsin.

  16. International Meeting on Simulation in Healthcare 2007

    National Research Council Canada - National Science Library

    Gordon, James; Anderson, Beverlee

    2007-01-01

    1200 individuals attended the 2007 International Meeting on Simulation in Healthcare and had access to panels, keynotes and workshop sessions to further their knowledge of use of simulation in health...

  17. Corporate Governance & Auditor Choice in Malaysia

    Directory of Open Access Journals (Sweden)

    Wan Nasrudin Wan Asma

    2017-01-01

    Full Text Available The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to 2015. Five variables are used to proxy for firm’s internal corporate mechanism which are the ownership concentration, the duality of CEO and chairman of BOD, the size of audit committee, the size of BOD and the number of independent directors on the board. All auditors in Malaysia were classified into Big Four and non-Big Four, assuming Big Four auditors can provide higher quality audit services. The final result show that firms with less concentrated ownership, with larger size of audit committee, larger size of the BOD, with lower proportion of independent directors on the board, or in which CEO and BOD’s chairman are not the same person are more likely to hire a high-quality auditor. Hence, it suggests that when benefits from lowering capital raising costs are trivial, firms with good corporate governance mechanism are prone to choose a high-quality auditor.

  18. 76 FR 69714 - International Energy Agency Meetings

    Science.gov (United States)

    2011-11-09

    ...: Notice of Meetings. SUMMARY: The Industry Advisory Board (IAB) to the International Energy Agency (IEA... Industry Advisory Board (IAB) to the International Energy Agency (IEA) will be held at the headquarters of... of Switzerland --Questionnaire Response of The Netherlands 5. Emergency Response Exercises...

  19. Pengaruh Integritas, Obyektivitas, Kerahasiaan, dan Kompetensi Terhadap Kinerja Auditor Pemerintah

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-03-01

    Full Text Available The purpose of this research is to demonstrate empirically the effect of integrity, objectivity, confidentiality and competence on the performance of the government auditor's performance. Population the object of this study is government auditors in BPKP Perwakilan D.I Yogyakarta. With a method of convenience of sampling so retrieved 60 respondents who work as the government's internal auditor in BPKP Perwakilan D.I Yogyakarta. Multiple regression analysis was used to test hypothesis. The results showed that integrity, obyektivitas, secrecy, and competence significant positive influence to the government auditor's performance.

  20. COURT OF AUDITORS – THE ASSESSMENT OF INTERNAL CONTROL SYSTEM IN THE PUBLIC SECTOR IN ROMANIA. CASE STUDY BIHOR COUNTY

    Directory of Open Access Journals (Sweden)

    Gherai Dana Simona

    2012-07-01

    Full Text Available Since resources in the public sector generally represent public money and their use in the public interest generally requires special care, the significance of safeguarding resources in the public sector needs to be underlined. The public romanian sector is characterized by an descendant trend of public resources, limitation of expenses and new risks horizons, this is way the ability to anticipate threats or opportunities is the most important objective of internal control sistem. The internal control is a dynamic process which continuously adjusts to the changes faced by an entity, with the direct involvement of the management and staff at all levels of the organization, to identify and address risks and to resonably ensure that the entities' mission and the general objectives have been fulfilled. Regardless of the nature or the size of entities, the efforts given by the application of internal control are much related to the implementation of good practices, monitoring, evaluation, adaptation and updating of their implementation. Which is the level and the current state of the system of internal control in the Romanian system? Do we understand and respect the notion of Public Internal Financial Control? To all these questions we try to answer in this paper, primarily through the presentation of general principles and objectives of the internal control and analysis of the report to the Bihor Board of Auditors for the year 2010. As a result of the study, a number of flaws and errors revealed, both of organization and coordination, in order to be able tooffer some measures of solving the developed.

  1. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...

  2. The role of auditor in whistleblower system: The cases in Indonesia

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2015-08-01

    Full Text Available In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

  3. DETERMINANT OF DOWNWARD AUDITOR SWITCHING

    Directory of Open Access Journals (Sweden)

    Totok Budisantoso

    2017-12-01

    Full Text Available Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

  4. 77 FR 2765 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-01-19

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (12-003)] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces an open meeting of the NASA International...

  5. Akoepedie voor auditors?

    NARCIS (Netherlands)

    K.I. Mollema (Kornelis)

    2008-01-01

    textabstractBinnen audit en accountancy heeft men de controle van de informatietechnologie (IT) te lang overgelaten aan specialisten (IT-auditors). Maar inmiddels is de IT te zeer het kloppend hart van de onderneming om haar nog langer te negeren, stelt Mollema. Door de toenemende frequentie en

  6. Clusters and Groups of Galaxies : International Meeting

    CERN Document Server

    Giuricin, G; Mezzetti, M

    1984-01-01

    The large-scale structure of the Universe and systems Clusters, and Groups of galaxies are topics like Superclusters, They fully justify the meeting on "Clusters of great interest. and Groups of Galaxies". The topics covered included the spatial distribution and the clustering of galaxies; the properties of Superclusters, Clusters and Groups of galaxies; radio and X-ray observations; the problem of unseen matter; theories concerning hierarchical clustering, pancakes, cluster and galaxy formation and evolution. The meeting was held at the International Center for Theoretical Physics in Trieste (Italy) from September 13 to September 16, 1983. It was attended by about 150 participants from 22 nations who presented 67 invited lectures (il) and contributed papers (cp), and 45 poster papers (pp). The Scientific Organizing Committee consisted of F. Bertola, P. Biermann, A. Cavaliere, N. Dallaporta, D. Gerba1, M. Hack, J . V . Peach, D. Sciama (Chairman), G. Setti, M. Tarenghi. We are particularly indebted to D. Scia...

  7. 78 FR 8193 - Sunshine Act Meeting; Audit Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-02-05

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Audit Committee Meeting of the Board...' Presentation III. Executive Session with External Auditors IV. Executive Session: Audit Committee V. Executive Session with Internal Audit Director VI. Executive Session with Officers VII. Acceptance of the FY2012...

  8. International Meeting on Physics at KAON

    CERN Document Server

    Gill, David; Speth, Josef

    1990-01-01

    "Physics at KAON", an international meeting jointly organized by the KFA Jillich and TRI­ UMF, was held in the Physikzentrum Bad Honnef from June 7 through June 9, 1989. This was one of a series of meetings - the first one in Europe - in which plans for the medium energy physics laboratory KAON were presented and some aspects of the physics at this new facility were discussed. The meeting focussed mainly on the topics of hadron spectroscopy, J{ -meson scattering, strangeness in nuclei, and rare decays. Also presented were some of the research programs at SATURNE and COSY which may well lead to KAON physics in the future. These proceed­ ings include articles which summarize our current experimental and theoretical knowledge in the various areas, as well as papers which describe lines of research feasible with KAON. The large number of participants - limited, in fact, by the capacity of the Physikzentrum - clearly demonstrates the great interest of the European physics community in the research avenue...

  9. VIII International Meeting on Lorentzian Geometry

    CERN Document Server

    Flores, José; Palomo, Francisco; GeLoMa 2016; Lorentzian geometry and related topics

    2017-01-01

    This volume contains a collection of research papers and useful surveys by experts in the field which provide a representative picture of the current status of this fascinating area. Based on contributions from the VIII International Meeting on Lorentzian Geometry, held at the University of Málaga, Spain, this volume covers topics such as distinguished (maximal, trapped, null, spacelike, constant mean curvature, umbilical...) submanifolds, causal completion of spacetimes, stationary regions and horizons in spacetimes, solitons in semi-Riemannian manifolds, relation between Lorentzian and Finslerian geometries and the oscillator spacetime. In the last decades Lorentzian geometry has experienced a significant impulse, which has transformed it from just a mathematical tool for general relativity to a consolidated branch of differential geometry, interesting in and of itself. Nowadays, this field provides a framework where many different mathematical techniques arise with applications to multiple parts of mathem...

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

    Directory of Open Access Journals (Sweden)

    Yeni Kuntari

    2017-09-01

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

  11. 76 FR 58076 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-09-19

    ... affairs, and international security and related aspects of public diplomacy. The agenda for this meeting... STATE DEPARTMENT [Public Notice: 7550] International Security Advisory Board (ISAB) Meeting Notice... been determined that this Board meeting will be closed to the public in the interest of national...

  12. Meeting report of Ctenopalooza: the first international meeting of ctenophorologists

    Directory of Open Access Journals (Sweden)

    Joseph F. Ryan

    2016-08-01

    Full Text Available Abstract Here we present a report on Ctenopalooza: A meeting of ctenophorologists held at the Whitney Laboratory for Marine Bioscience in St. Augustine, FL, USA, on March 14–15, 2016. In this report, we provide a summary of each of the sessions that occurred during this two-day meeting, which touched on most of the relevant areas of ctenophore biology. The report includes some major themes regarding the future of ctenophore research that emerged during Ctenopalooza. More information can be found at the meeting Web site: http://ctenopalooza.whitney.ufl.edu .

  13. 77 FR 21142 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2012-04-09

    ... and related aspects of public diplomacy. The agenda for this meeting will include classified... STATE DEPARTMENT [Public Notice 7815] International Security Advisory Board (ISAB) Meeting Notice... has been determined that [[Page 21143

  14. 76 FR 30921 - International Whaling Commission; 63rd Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2011-05-27

    ... National Oceanic and Atmospheric Administration RIN 0648-XA459 International Whaling Commission; 63rd... annual International Whaling Commission (IWC) meeting. DATES: The public meetings will be held June 14... International Convention for the Regulation of Whaling, 1946. The U.S. Commissioner has responsibility for the...

  15. 77 FR 25408 - International Whaling Commission; 64th Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2012-04-30

    ... National Oceanic and Atmospheric Administration RIN 0648-XB150 International Whaling Commission; 64th... annual International Whaling Commission (IWC) meeting. DATES: The public meeting will be held June 5... the United States under the International Convention for the Regulation of Whaling, 1946. The U.S. IWC...

  16. 78 FR 51266 - International Security Advisory Board (ISAB) Meeting Notice

    Science.gov (United States)

    2013-08-20

    ... related aspects of public diplomacy. The agenda for this meeting will include classified discussions... DEPARTMENT OF STATE [Public Notice 8419] International Security Advisory Board (ISAB) Meeting...)(1), it has been determined that this Board meeting will be closed to the public because the Board...

  17. 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

  18. Annual public meetings | IDRC - International Development ... - Ottawa

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

    Every year IDRC hosts an annual public meeting (APM) to share information on the year's activities and provide interested citizens with the opportunity to question Board members and senior managers. 2017 IDRC held its annual public meeting November 21 at our head office in Ottawa, Canada.

  19. 76 FR 36167 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-06-21

    ... security and related aspects of public diplomacy. The agenda for this meeting will include classified... DEPARTMENT OF STATE [Public Notice: 7472] International Security Advisory Board (ISAB) Meeting... determined that this Board meeting will be closed to the public in the interest of national defense and...

  20. 78 FR 41183 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2013-07-09

    ... aspects of public diplomacy. The agenda for this meeting will include classified discussions related to... DEPARTMENT OF STATE [Public Notice 8375] International Security Advisory Board (ISAB) Meeting... has been determined that this Board meeting will be closed to the public because the Board will be...

  1. 78 FR 66984 - International Security Advisory Board (ISAB); Meeting Notice; Closed Meeting

    Science.gov (United States)

    2013-11-07

    ... security, and related aspects of public diplomacy. The agenda for this meeting will include classified... DEPARTMENT OF STATE [Public Notice 8514] International Security Advisory Board (ISAB); Meeting... been determined that this Board meeting will be closed to the public because the Board will be...

  2. 77 FR 47162 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2012-08-07

    ... aspects of public diplomacy. The agenda for this meeting will include classified discussions related to... DEPARTMENT OF STATE [Public Notice 7970] International Security Advisory Board (ISAB) Meeting... been determined that this Board meeting will be closed to the public because the Board will be...

  3. Client Employment of previous Auditors : Banks' Views on Auditor Independence

    OpenAIRE

    Ziegler, Max; Schlaich, Heidrun

    2014-01-01

    Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that freq...

  4. 76 FR 81005 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-12-27

    ..., political-military affairs, international security and related aspects of public diplomacy. The agenda for... STATE DEPARTMENT [Public Notice: 7718] International Security Advisory Board (ISAB) Meeting Notice.... 552b(c)(1), it has been determined that this Board meeting will be closed to the public in the interest...

  5. 75 FR 23242 - International Whaling Commission; 62nd Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2010-05-03

    ... National Oceanic and Atmospheric Administration RIN 0648-XV74 International Whaling Commission; 62nd Annual... International Whaling Commission (IWC) meeting. DATES: The public meetings will be held May 20 and May 26, 2010... the Regulation of Whaling, 1946. The U.S. Commissioner has responsibility for the preparation and...

  6. Audit Quality of Government Auditor

    OpenAIRE

    Agus Setiawaty

    2013-01-01

    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 audi...

  7. International topical meeting TOPSEAL 2006. Transactions

    International Nuclear Information System (INIS)

    2006-01-01

    From 17-20 September 2006, over 100 nuclear scientists and engineers from across Europe, Canada, the USA, Japan and Korea converged on the Olkiluoto Information Centre in Finland to attend TOPSEAL 2006. This international topical meeting dedicated to the subject of radioactive waste management was organised by the European Nuclear Society (ENS) in co-operation with the Finnish Nuclear Society (ATS) and the OECD/NEA. The conference was hosted by TVO, Finland's largest power utility and POSIVA, a daughter company of TVO and the country's number one radioactive waste management specialist. The main message that emerged from the conference is that a range of technological solutions exist and are currently being developed and applied across Europe - and beyond - to ensure the safe and efficient long term management of all categories of nuclear waste and spent fuel. Against the background of the nuclear revival, more and more countries are now looking closely at all available options. The TOPSEAL 2006 agenda centred upon four main sessions devoted respectively to: international perspectives on radioactive waste management; research, development and demonstration of waste storage and disposal; existing experiences with low and intermediate level radioactive waste and deep geological and near surface repositories. The conference concluded with a panel discussion entitled Future Challenges in radioactive Waste Management and a visit of the waste management facilities in Olkiluoto. Among the many issues discussed by TOPSEAL delegates was EU policy and legislation related to waste management, deep underground repositories, near surface storage, the experimental modelling of safety barriers, radiation shielding and research funding. Research and development programmes, benchmarking and long term strategies in several countries were also presented and discussed at length. A recurring theme that underpinned the discussions was the need to increase public understanding and

  8. Contabilidade criativa e responsabilidade dos auditores

    Directory of Open Access Journals (Sweden)

    Ariovaldo dos Santos

    2003-08-01

    Full Text Available Nos contextos nacional e internacional da profissão contábil, o auditor tem exercido um papel fundamental. A atividade profissional do auditor independente tem ajudado a impulsionar o desenvolvimento dos mercados, além de contribuir para o estabelecimento da ordem socioeconômica mundial. Na visão dos usuários externos da informação contábil, e dos próprios clientes, a atuação do auditor é sinônimo de confiança e credibilidade. Nos últimos meses, a onda de escândalos contábeis, com grandes empresas de auditoria envolvidas, e até sentenciadas (no caso Enron, a Andersen foi considerada culpada, por um Júri de Houston - Texas, pela destruição de documentos, marcou a atividade profissional dos auditores e parece ter mudado a visão de responsabilidade desses profissionais sobre esses fatos. No presente artigo são estudados e apresentados alguns conceitos fundamentais relacionados com o fenômeno da contabilidade criativa, assim como os fatores que induzem sua utilização, dentre os quais pode-se destacar: valores éticos, morais e vácuos ou flexibilidade normativa. Tais fatores acabam por funcionar como catalisadores da engenharia contábil no desenho das demonstrações contábeis e passam a atender os interesses de quem as elabora em vez de buscar a imagem fidedigna do patrimônio.In the national and international contexts of professional accounting, the auditor has played a fundamental role. The professional activity of the independent auditor has both helped to encourage market development and contributed to the establishment of a global socio-economic order.From the point of view of the external users of accounting information and the clients themselves, the professional activity of the auditor is a synonym of trust and credibility. In the last few months, the wave of financial scandals involving large auditing companies, some of which were even convicted for their demonstrated - direct and indirect - intervention in

  9. 75 FR 7254 - International Whaling Commission; 2010 Intersessional Meetings; Nominations

    Science.gov (United States)

    2010-02-18

    ... National Oceanic and Atmospheric Administration RIN 0648-XU28 International Whaling Commission; 2010... meetings of the International Whaling Commission (IWC). The non-federal representative(s) selected as a... United States under the International Convention for the Regulation of Whaling, 1946. The U.S. IWC...

  10. AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS

    Directory of Open Access Journals (Sweden)

    Mocanu Mihaela

    2011-12-01

    Full Text Available The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis. According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm, and in favor of the mandatory rotation of audit partners. Rotation is considered a solution to mitigate threats to independence generated by familiarity, intimidation and self-interest in the context of a long-term audit-client relationship. At international level, there are several studies on auditor rotation, both empirical (e.g. Lu and Sivaramakrishnan, 2009, Li, 2010, Kaplan and Mauldin, 2008, Jackson et al., 2008 and normative in nature (e.g. Marten et al., 2007, Muller, 2006 and Gelter, 2004. The objective of the present paper is to perform a critical and comparative analysis of the regulations on internal and external rotation in force at international level, in the European Union and in the United States of America. Moreover, arguments both in favor and against mandatory rotation are brought into discussion. With regard to the research design, the paper has a normative approach. The main findings are first of all that by comparison, all regulatory authorities require internal rotation at least in the case of public interest entities, while the external rotation is not in the focus of the regulators. In general, the most strict and detailed requirements are those issued by the Securities and Exchange Commission from the United States of America. Second of all, in favor of mandatory rotation speaks the fact that the auditor becomes less resilient in case of divergence of opinions between him and company management, less stimulated to follow his own interest, and more scrupulous in conducting the audit. However, mandatory rotation may also have negative consequences, thus the debate on the opportunity of this regulatory measure remains open-ended.

  11. Third International E. coli genome meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-12-31

    Proceedings of the Third E. Coli Genome Meeting are provided. Presentations were divided into sessions entitled (1) Large Scale Sequencing, Sequence Analysis; (2) Databases; (3) Sequence Analysis; (4) Sequence Divergence in E. coli Strains; (5) Repeated Sequences and Regulatory Motifs; (6) Mutations, Rearrangements and Stress Responses; and (7) Origins of New Genes. The document provides a collection of abstracts of oral and poster presentations.

  12. 75 FR 12532 - International Energy Agency Meetings

    Science.gov (United States)

    2010-03-16

    ... Gas Disruptions 8. Emergency Response Review Program. --Emergency Response Review of New Zealand...'s Standing Group on the Oil Market (SOM) on March 23 beginning at 9:30 a.m. at the same location... meeting among company representatives at the same location at 8:30 a.m. on March 24. The agenda for this...

  13. 76 FR 14003 - International Energy Agency Meetings

    Science.gov (United States)

    2011-03-15

    ... and Conservation Act (42 U.S.C. 6272(c)(1)(A)(i)) (EPCA), the following notice of meeting is provided.... Does more regulation mean more efficiency? 3. Will a shift to more exchange-traded contracts affect... of Australia --Questionnaire Response of Korea --Questionnaire Response of Chile 5. Emergency Policy...

  14. NOT just another meeting | IDRC - International Development ...

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

    In this first-person account, IDRC Senior Program Officer Angelica Ospina tells the story of meeting Orlando, a remarkable young Peruvian graphic artist on the frontlines of the battle against HIV/AIDS in his country. Angelica met Orlando and other youth activists at a recent workshop in Lima, Peru, where they shared ...

  15. 77 FR 14405 - Preparation for International Cooperation on Cosmetics Regulations; Public Meeting

    Science.gov (United States)

    2012-03-09

    ...] Preparation for International Cooperation on Cosmetics Regulations; Public Meeting AGENCY: Food and Drug... public meeting entitled ``International Cooperation on Cosmetics Regulations (ICCR)-Preparation for ICCR-6 Meeting in Rockville, Maryland'' to provide information and receive comments on the International...

  16. 4th IEA International CCS Regulatory Network Meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-07-01

    On 9 and 10 May 2012, the IEA International CCS Regulatory Network (Network), launched in Paris in May 2008 to provide a neutral forum for CCS regulators, policy makers and stakeholders to share updates and views on CCS regulatory developments, held its fourth meeting at the International Energy Agency (IEA) offices in Paris, France. The aim of the meeting was to: provide an update on government efforts to develop and implement carbon capture and storage (CCS) legal and regulatory frameworks; and consider ways in which governments are dealing with some of the more difficult or complex aspects of CCS regulation. This report summarises the proceedings of the meeting.

  17. “Kamuflase” dalam Praktik Rotasi Auditor

    Directory of Open Access Journals (Sweden)

    Gugus Irianto

    2014-12-01

    Full Text Available This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

  18. When international management meets diversity management:

    DEFF Research Database (Denmark)

    Rask, Morten; Korsgaard, Steffen T.; Lauring, Jakob

    2010-01-01

    management is increasingly recognised as a relevant way of managing human differences. We perform a content analysis of 44 IKEA recruitment websites as an empirical vehicle for understanding the embedded barriers, and the opportunities for combining diversity management and international management. We...... conclude that, through the use of diversity management principles, IKEA succeeds in manoeuvring in the paradox of the simultaneous need for a strong corporate culture and local adaptation. Thus, the paper contributes to the understanding of the use of diversity management principles in international...

  19. 77 FR 41203 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-07-12

    .... Donald Miller, Office of International and Interagency Relations, (202) 358-1527, National Aeronautics... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-057] NASA International Space Station... meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  20. 77 FR 66082 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-11-01

    ... Miller, Office of International and Interagency Relations, (202) 358-1527, National Aeronautics and Space... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-090] NASA International Space Station... Meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  1. 78 FR 77502 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2013-12-23

    ..., Office of International and Interagency Relations, (202) 358-5140, NASA Headquarters, Washington, DC... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (13-154)] NASA International Space Station... Meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  2. 78 FR 49296 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2013-08-13

    .... Greg Mann, Office of International and Interagency Relations, (202) 358-5140, NASA Headquarters... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 13-091] NASA International Space Station... meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  3. 75 FR 51852 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2010-08-23

    .... Donald Miller, Office of International and Interagency Relations, (202) 358-1527, National Aeronautics... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (10-090)] NASA International Space Station... meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  4. 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.

  5. 77 FR 6595 - Notice of Sunshine Act Meeting; Audit Committee of the Board of Directors

    Science.gov (United States)

    2012-02-08

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Notice of Sunshine Act Meeting; Audit Committee of the Board... Presentation III. Executive Session with External Auditors IV. Executive Session with Internal Audit Director V. Executive Session Related to Pending Litigation VI. Internal Audit Report with Management's Response VII...

  6. FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

    Directory of Open Access Journals (Sweden)

    Hasnah Haron

    2009-01-01

    Full Text Available The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

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

    African Journals Online (AJOL)

    assurance of audit report (v) independence of auditors in performance of their duties. The study concluded that ... There is now a considerable evidence of a gap when external auditor's understanding of their roles ... To examine the expectation of the various audited account users of the external auditor. 3. To examine the ...

  8. Protecting Financial Market Integrity: Roles and Responsibilities of Auditors

    NARCIS (Netherlands)

    P.A.M. Diekman (Peter)

    2008-01-01

    textabstractWaarom heeft u nog vertrouwen in een bank? En waarom vertrouwt u uw geld nog toe aan banken? Deze vragen staan centraal in de oratie ‘Protecting Financial Market Integrity. Roles and Responsibilities of Auditors' van prof.dr. Peter A.M. Diekman RA. Hij stelt dat zowel de intern als de

  9. EPR meeting international safety standards with margin

    International Nuclear Information System (INIS)

    Mazurkiewicz, S.M.; Brauns, J.; Blombach, J.

    2005-01-01

    The EPR provides technology that offers a solution to the market's need for safe, economic power. The EPR was originally developed through a joint effort between Framatome ANP and Siemens by incorporating the best technological features from the French and German nuclear reactor fleets into a cost-competitive product capable of international licensing. As such, the EPR is a global product with commercial units currently being built in Finland at the Olkiluoto site, and planned for France, at the Flamanville site. Framatome ANP has recently proposed four EPR units to China in response to a request for vendor bids. In addition, Framatome ANP has announced their intent to pursue design certification with the United States Nuclear Regulatory Commission (NRC). This paper discusses how EPR's innovative safety philosophy ensures compliance with international safety standards for advanced light-water reactors (ALWRs). (author)

  10. EPR meeting international safety standards with margin

    International Nuclear Information System (INIS)

    Mazurkiewicz, S.M.; Brauns, J.; Blombach, J.

    2005-01-01

    The EPR provides technology that offers a solution to the market's need for safe, economic power. The EPR was originally developed through a joint effort between Framatome ANP and Siemens by incorporating the best technological features from the French and German nuclear reactor fleets into a cost-competitive product capable of international licensing. As such, the EPR is a global product with commercial units currently being built in Finland at the Olkiluoto site, and planned for France, at the Flamanville site. Framatome ANP has recently proposed four EPR units to China in response to a request for vendor bids. In addition, Framatome ANP has announced their intent to pursue design certification in with the United States Nuclear Regulatory Commission (NRC). This paper discusses how EPR's innovative safety philosophy ensures compliance with international safety standards for advanced light-water reactors (ALWRs). (author)

  11. Human Work Interaction Design Meets International Development

    DEFF Research Database (Denmark)

    Campos, Pedro; Clemmensen, Torkil; Barricelli, Barbara Rita

    2017-01-01

    Over the last decade, empirical relationships between work domain analysis and HCI design have been identified by much research in the field of Human Work Interaction Design (HWID) across five continents. Since this workshop takes place at the Interact Conference in Mumbai, there is a unique...... opportunity to observe technology-mediated innovative work practices in informal settings that may be related to the notion of International Development. In this unique context, this workshop proposes to analyze findings related to opportunities for design research in this type of work domains: a) human...

  12. ICFA: Protvino meeting looks at trends in international collaboration

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    International collaboration is the lifeblood of Big Science, and in high energy physics the triennial 'Future Perspectives' meeting organized by the International Committee for Future Accelerators (ICFA) provides a valuable opportunity to reappraise trends in this collaboration. The latest meeting was held in October at Protvino, near Moscow, where the Institute for High Energy Physics is the scene of construction work for the 21-kilometre UNK proton rings and the projected home of a big new linear collider for electrons and positrons

  13. 77 FR 53249 - Meeting of the International Telecommunication Advisory Committee (ITAC)

    Science.gov (United States)

    2012-08-31

    ... DEPARTMENT OF STATE [Public Notice 8006] Meeting of the International Telecommunication Advisory Committee (ITAC) SUMMARY: This notice announces a meeting of the International Telecommunication Advisory... Telecommunication and the World Telecommunication Standardization Assembly. The ITAC will meet on September 19, 2012...

  14. Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

    OpenAIRE

    Wardoyo, Trimanto S; Lena

    2011-01-01

    Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and wh...

  15. International Code Centres Network. Summary Report of the Technical Meeting

    International Nuclear Information System (INIS)

    Chung, H-K.

    2011-01-01

    Fifteen international experts on computational aspects of atomic, molecular and particle surface interaction data for fusion energy research participated in the 2nd technical meeting of the International Code Centres Network. Participants reported their research on data production and computational capabilities at their institutions. Experts in the field of plasma modeling of magnetic fusion research joined this meeting to present the data needs and bring the perspective of data users. The interaction and discussion among data producers and data users in this two-day meeting led to an agreement that the scope and function of Code Centres Network should be reformulated to serve the needs of fusion community in more effective way. (author)

  16. Secure DBMS Auditor

    Science.gov (United States)

    1990-07-01

    for integrity. The frequency of contents review and is dependent on the security and sensitivity of the application itself. 98 Appendix B Teradata ... Teradata Product: BBC/1012 Date of Meeting- N/A Point of Contract: Jim Pierce Questionnaire Author: Teradata System Summary Author. N/A Refence: None 99...Appendix B Teradata DBMS Audit Questionnaire The objective of this questionnaire is to gather information about current practice and to collect

  17. KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Ceacilia Srimindarti

    2015-12-01

    Full Text Available This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

  18. 75 FR 32798 - Preparation for International Cooperation on Cosmetic Regulations; Public Meeting

    Science.gov (United States)

    2010-06-09

    ... for International Cooperation on Cosmetic Regulations; Public Meeting AGENCY: Food and Drug... public meeting entitled ``International Cooperation on Cosmetic Regulations (ICCR)--Preparation for ICCR... obstacles to international trade while maintaining global consumer protection. ICCR is a voluntary...

  19. 76 FR 18292 - Announcement of a Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-04-01

    ... DEPARTMENT OF STATE [Public Notice: 7329] Announcement of a Meeting of the International Telecommunication Advisory Committee SUMMARY: This notice announces a meeting of the International Telecommunication Advisory Committee (ITAC) to prepare for the International Telecommunication Union (ITU) World...

  20. Meeting Report: The Twelfth International Mouse Genome Conference

    Energy Technology Data Exchange (ETDEWEB)

    Manolakou, Katerina; Cross, Sally H.; Simpson, Eleanor H.; Jackson, Ian J.

    1998-10-01

    The annual International Mouse Genome Conference (IMGC) is where, scientifically speaking, classical mouse genetics meets the relative newcomer of genomics. The 12th meeting took place last October in the delightful Bavarian village of Garmisch-Partenkirchen, and we were greeted by the sight on the mountains of the first snowfall of the season. However the discussions left little time for exploration. Minds of participants in Garmisch were focused by a recent document produced by the NIH and by discussions within other funding agencies worldwide. If implemented, the proposals will further enhance the status of the mouse as the principal model for study of the function of the human genome.

  1. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen

    OpenAIRE

    AL-Matari, Yahya Ali; Mohammed, Sulaiman Abdullah Saif; Al-Matari, Ebrahim Mohammed

    2017-01-01

    This study primarily aims to investigate the impact of audit committee effectiveness on the internal control system of commercial banks through the use of four of its characteristics namely audit committee meetings, meeting frequency between audit committee and internal auditors, audit committee reviews and internal audit proposals and lastly, audit committee reviews of the internal audit results. The study results were obtained by using data gathered from the Yemeni commercial banks through ...

  2. Opini Audit dan Pergantian Auditor: Kajian Berdasarkan Resiko, Kemampuan Perusahaan dan Kinerja Auditor

    OpenAIRE

    Srimindarti, Ceacilia

    2006-01-01

    Today, the business word work under increasing stiff competition. In such an environment, public accountant or audit firm should seek to enhance their competitiveness so they will not switch by their client. This article explore auditor switching action. Propensity of client to change auditors affect auditor when expressing the audit opinion. There are many factors which influence client to change auditor. One of the faktor is regulation. However, other factors also have an inportant impact a...

  3. Contact expert group for international radwaste projects. Fourth meeting

    International Nuclear Information System (INIS)

    1997-06-01

    The Contact Expert Group for International Radwaste Projects is the result of an IAEA seminar on ''International Co-operation on Nuclear Waste Management in the Russian Federation'', 15-17 May 1995, that was requested and sponsored by the Nordic countries. In two working groups at the Seminar, participants from the Russian Federation and 17 countries and international organizations co-operating with the Russian Federation in waste management projects recognized the need for setting up a contact group of experts to assist in co-ordinating their efforts. Such co-ordination would help avoid redundancy and duplication of effort, assure that priority needs were made known to the international community, and provide points of contact to facilitate co-operation. This report is a compilation of the 4. CEG meeting materials, both prepared by the CEG Secretariat and presented by meeting's participants. The materials discussed by the CEG and subsequently modified are presented in the finally approved version. As in the case of previous similar reports, the documentation presented was just compiled without any editing and thus should be considered only as ''working proceedings'' of the meeting

  4. Does Auditor Tenure Reduce Audit Quality?

    Directory of Open Access Journals (Sweden)

    - Junaidi

    2012-09-01

    Full Text Available Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

  5. The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

    Directory of Open Access Journals (Sweden)

    Wali Saputra

    2015-08-01

    Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

  6. Abstracts and Papers of the 2003 International RERTR Meeting

    International Nuclear Information System (INIS)

    2003-10-01

    The papers presented at the 25th International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) were classified according to the following subjects: National programs covering shipment of HEU to countries of origin and national RERTR programs; Molybdenum 99 production by using LEU fuel; Development and fabrication of new type of LEU fuel elements; Reactor core conversion analysis; Safety, spent fuel and regulatory issues; spent fuel storage and management

  7. Abstracts and papers presented at the 2004 international RERTR meeting

    International Nuclear Information System (INIS)

    2005-01-01

    Oral and poster presentations of the Meeting covered the following topics: National and international programs related to Reduced Enrichment for Research and Test Reactors (RERTR). Development of new fuel types, testing, fabrication, modelling. Studies of reactor cores conversion from highly enriched to low enriched fuel, including licensing. New and converted reactors. Spent fuel management including storage and transportation. Production of Molybdenum 99 under converted core conditions

  8. PREFACE: 3rd International Meeting on Silicene (IMS-3)

    Science.gov (United States)

    Kara, Abdelkader; Enriquez, Hanna; Lemaire, Jean Louis; Oughaddou, Hamid

    2014-03-01

    Silicene, the new supernova material Silicon is formed in a large amount during supernova nucleo-synthesis and it is the 8th most common chemical element in the universe. Today modern electronics make large use of bulk silicon, which has consequently an extremely large impact on the world industry and economy. The need for more powerful, faster and less energy-consuming integrated circuits requires in the future the use of nanotechnologies. The ultimate step concerning silicon is silicene (the 2D silicon-based analogue of graphene). This material is of paramount importance as it requires the use of the same technologies and production lines as silicon. Even if theoreticians had predicted its possible existence, it is only in 2010 that a team of pioneers from CINAM-France, ISMO-France and UCF-USA has presented for the first time the experimental evidence of the formation of silicene. Since then research is exploding (like a supernova!) both on the experimental and theoretical sides, with the main aim of replacing bulk silicon with this potentially revolutionary material. However, before any possible industrial use, it has first to be prepared or synthesized in various stripe and sheet shapes on insulating surfaces on which its physical and chemical properties have to be analyzed in detail. A second step is its chemical functionalization through various dopants to achieve different tasks, expected or not yet imagined. Chemists and physicists, experimentalists and theoreticians are involved in this thrilling work. A wide array of techniques, from the subtle chemistry reaction networks, to all those of experimental surface science (from synchrotron radiation to scanning tunneling microscopy) as well as those of theoretical chemistry (from {\\it ab initio} to density functional theory calculations) are involved. Big progress has been made since 2010 and the success of this third International Meeting on Silicene (IMS-3) is demonstrated by the present proceedings

  9. CÓMO PRESERVAR LA OBJETIVIDAD DEL AUDITOR INTERNO [doi: 10.5329/RECADM.20040302003

    Directory of Open Access Journals (Sweden)

    José Ángel Pérez López

    2004-11-01

    Full Text Available Normal 0 21 false false false PT-BR X-NONE X-NONE MicrosoftInternetExplorer4 RESUMEN La aparición en los últimos años de diversos escándalos financieros ha incrementado la preocupación por fomentar una mayor transparencia en el mundo empresarial. En este sentido, un adecuado control del funcionamiento de las empresas desde un punto de vista interno contribuirá a obtener una mayor transparencia en las mismas y a reducir los posibles fraudes, tomando cada vez mayor relevancia la implantación y desarrollo de una función de auditoría interna Independiente. El objetivo de este trabajo se centra en estudiar la Independencia de la auditoría interna desde un punto de vista conceptual y normativo, profundizando nuestro análisis en el marco para el control de las amenazas a la objetividad del auditor interno publicado desde el Institute of Internal Auditors. Palabras clave: auditor interno, independência, objetividade, marco     ABSTRACT The appearance of diverse financial scandals has increased the preoccupation for fomenting a greater transparency on the accounting systems in the business world in the last years. In this sense, a suitable operation control of the companies from an internal point of view will contribute to obtain it, reducing to the possible frauds at the same time, taking every time greater relevance the implantation and development from an Independent Internal Audit function. The objective of this paper is to study internal audit independence from a conceptual and normative point of view, deepening our analysis within the framework for the control of the threats to the objectivity of the internal auditor, published from the Institute of Internal Auditors. Keywords: Internal Auditing; Independence; Objectivity; Framework

  10. Financial structure signalling to auditors` pricing

    Directory of Open Access Journals (Sweden)

    Etumudon Ndidi ASIEN

    2017-05-01

    Full Text Available This paper empirically examines capital structure signalling to auditors. Financial structure has adverse selection that can negatively affect auditors’ perception of firm value or risk, which can lead the auditor to charge high price. We expect firms’ financial structure to positively relate with auditors’ pricing. Using panel data analysis methodology to analyse data of 311 firm-year observations of non-finance firms covering the period 2012-2015, pooled OLS regression results suggest that financial structure is positively related to auditors’ price. We find that equity, but not debt, is significantly related to auditors’ price. These results hold after controlling for auditor type. The positive relations suggest lower perceptions of firm value (hence high risk by auditors, thereby making firms to pay higher auditors’ price. This suggests that auditors penalise equity financed firms more than debt financed firms, probably because auditors interpret equity financing as firms’ inability to raise debt. Based on the findings, we recommend that auditors should monitor the capital structure of their clients to guide them in pricing their services. We also recommend that corporate finance managers should rebalance their firms’ capital structure cognisant of the fact that it signals to auditors.

  11. 7 CFR 3052.305 - Auditor selection.

    Science.gov (United States)

    2010-01-01

    ... Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations,” or the FAR..., availability of staff with professional qualifications and technical abilities, the results of external quality control reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who...

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

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    An economic model by DeAngelo shows that the existence of client-specific quasi-rents impairs auditor independence. The provison of non-audit advisory services (NAS) increases quasi-rents, and thus it is a threat to independence. Recently, a number of changes have been made not only to the relevent...... international and US regulations, but also to the German regulations related to NAS. A large number of empirical studies have investigated the influence of NAS on the perceived auditor independence. Most of these studies were performed in Anglo-Saxon countries, particularly in the US, and a majority found...... a negative impact. Six studies are based on data from Germany. Most of them failed to find a significant negative impact on auditor's independence. German investors have not been surveyed so far. Thus an empirical investigation of the impact of NAS on investors' perceptions of auditor independence in Germany...

  13. 76 FR 58332 - Announcement of Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-09-20

    ..., NW., Washington, DC 20520, to seek further advice from the telecommunications industry on (a) whether... DEPARTMENT OF STATE [Public Notice: 6869] Announcement of Meeting of the International Telecommunication Advisory Committee Summary: This notice announces a meeting of the International Telecommunication...

  14. 77 FR 13367 - Advisory Committee for International Science and Engineering; Notice of Meeting

    Science.gov (United States)

    2012-03-06

    .... Type of Meeting: Open. Contact Person: Robert Webber, Office of International Science and Engineering... international science and engineering. Agenda: Review NSF international activities, and discuss and develop... NATIONAL SCIENCE FOUNDATION Advisory Committee for International Science and Engineering; Notice...

  15. International Discussion Meeting on High-Tc Superconductors

    CERN Document Server

    1988-01-01

    In the past two years conferences on superconductivity have been characterized by the attendance of hundreds of scientists. Consequently, the organizers were forced to schedule numerous parallel sessions and poster presentations with an almost unsurveyable amount of information. It was, therefore, felt that a more informal get-together, providing ample time for a thourough discussion of some topics of current interest in high-temperature superconductivity, was timely and benefitial for leading scientists as well as for newcomers in the field. The present volume contains the majority of papers presented at the International Discussion Meeting on High-Tc Superconductors held at the Mauterndorf Castle in the Austrian Alps from February 7 to 11, 1988. Each subject was introduced in review form by a few invited speakers and then discussed together with the contributed poster presentations. These discussion sessions chaired by selected scientists turned out to be the highlights of the meeting, not only because all ...

  16. 77 FR 57180 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-09-17

    ... DEPARTMENT OF STATE [Public Notice 8022] Advisory Committee on International Economic Policy; Notice of Open Meeting The Advisory Committee on International Economic Policy (ACIEP) will meet from 2 p... and challenges in international economic policy. The meeting will examine U.S.-Egypt relations...

  17. 76 FR 18767 - Preparation for International Cooperation on Cosmetics Regulations; Public Meeting

    Science.gov (United States)

    2011-04-05

    ...] Preparation for International Cooperation on Cosmetics Regulations; Public Meeting AGENCY: Food and Drug... announcing a public meeting entitled ``International Cooperation on Cosmetics Regulations (ICCR)--Preparation for ICCR-5 Meeting in Paris, France'' to provide information and receive comments on the International...

  18. Nuclear materials control and accountability (NMC and A) auditors in the 90's

    International Nuclear Information System (INIS)

    Barham, M.A.; Abbott, R.R.

    1991-01-01

    The increase in emphasis on the adequacy of the NMC and A internal control systems requires that management define what type of training and experience is needed by NMC and A Internal Audit Program. At Martin Marietta Energy Systems, inc. (the prime contractor for the Department of Energy at Oak Ridge, Tenn.), the Central NMC and A Manager has developed a comprehensive set of NMC and A Internal Audit policies that defines performance standards, methods of conducting audits, mechanisms for ensuring appropriate independence for NMC and A auditors, structure for standardized audit reports and working papers, and a section that addresses the development of training plans for individual NMC and A auditors. The training requirements reflect the unique combination of skills necessary to be an effective NMC and A Internal Auditor- a combination of the operational auditing skills of a Certified Internal Auditor, the accounting auditing capabilities of a Certified Public Accountant, and the specific technical knowledge base associated with nuclear materials. This paper presents a mechanism for identifying an individual training program for NMC and A auditors that considers the above requirements and the individual's long-range career goals

  19. Coding Theory and Applications : 4th International Castle Meeting

    CERN Document Server

    Malonek, Paula; Vettori, Paolo

    2015-01-01

    The topics covered in this book, written by researchers at the forefront of their field, represent some of the most relevant research areas in modern coding theory: codes and combinatorial structures, algebraic geometric codes, group codes, quantum codes, convolutional codes, network coding and cryptography. The book includes a survey paper on the interconnections of coding theory with constrained systems, written by an invited speaker, as well as 37 cutting-edge research communications presented at the 4th International Castle Meeting on Coding Theory and Applications (4ICMCTA), held at the Castle of Palmela in September 2014. The event’s scientific program consisted of four invited talks and 39 regular talks by authors from 24 different countries. This conference provided an ideal opportunity for communicating new results, exchanging ideas, strengthening international cooperation, and introducing young researchers into the coding theory community.

  20. Report on the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Forrest, R.; Dunaeva, S.; Otsuka, N.

    2010-07-01

    This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres (biennial Data Centre Heads Meeting), held at the Japan Nuclear Reaction Data Centre, Hokkaido University, Sapporo, Japan, from 20 - 23 April 2010. The meeting was attended by 27 participants from 12 cooperating data centres of seven Member States and two International Organizations. The report contains a summary of the meeting, the conclusions and actions, the lists of working papers and presentations presented at the meeting. This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres (biennial Data Centre Heads Meeting), held at the Japan Nuclear Reaction Data Centre, Hokkaido University, Sapporo, Japan, from 20 - 23 April 2010. The meeting was attended by 27 participants from 12 cooperating data centres of seven Member States and two International Organizations. The report contains a summary of the meeting, the conclusions and actions, the lists of working papers and presentations presented at the meeting. (author)

  1. Papers from the Fifth International Brain-Computer Interface Meeting

    Science.gov (United States)

    Huggins, Jane E.; Wolpaw, Jonathan R.

    2014-06-01

    Brain-computer interfaces (BCIs), also known as brain-machine interfaces (BMIs), translate brain activity into new outputs that replace, restore, enhance, supplement or improve natural brain outputs. BCI research and development has grown rapidly for the past two decades. It is beginning to provide useful communication and control capacities to people with severe neuromuscular disabilities; and it is expanding into new areas such as neurorehabilitation that may greatly increase its clinical impact. At the same time, significant challenges remain, particularly in regard to translating laboratory advances into clinical use. The papers in this special section report some of the work presented at the Fifth International BCI Meeting held on 3-7 June 2013 at the Asilomar Conference Center in Pacific Grove, California, USA. Like its predecessors over the past 15 years, this meeting was supported by the National Institutes of Health, the National Science Foundation, and a variety of other governmental and private sponsors [1]. This fifth meeting was organized and managed by a program committee of BCI researchers from throughout the world [2]. It retained the distinctive retreat-style format developed by the Wadsworth Center researchers who organized and managed the first four meetings. The 301 attendees came from 165 research groups in 29 countries; 37% were students or postdoctoral fellows. Of more than 200 extended abstracts submitted for peer review, 25 were selected for oral presentation [3], and 181 were presented as posters [4] and published in the open-access conference proceedings [5]. The meeting featured 19 highly interactive workshops [6] covering the broad spectrum of BCI research and development, as well as many demonstrations of BCI systems and associated technology. Like the first four meetings, this one included attendees and embraced topics from across the broad spectrum of disciplines essential to effective BCI research and development, including

  2. The impact of extended audit tenure on auditor independence : Auditors perspective

    OpenAIRE

    Chia-ah, Etienne; Karlsson, Joel

    2010-01-01

    With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long...

  3. Pengaruh Pengalaman dan Pelatihan Auditor terhadap Struktur Pengetahuan Tentang Kekeliruan Auditor

    OpenAIRE

    Sri Haryanti, Caecilia

    2013-01-01

    The purpose of this study was to analyze the influence of auditor experience on knowledge of the error that occurred and analyze training on knowledge about the error that occurred. The study sample comprised 60 auditors covering large auditors, smalla uditors and students who have taken courses auditing. Size of sample size was determined using the formula Slovin, sampling techniques using simple random sampling. Multiple regression analysis is used to examine the effect of experience and t...

  4. Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah DKI Jakarta

    Directory of Open Access Journals (Sweden)

    Hendra Gunawan

    2012-11-01

    Full Text Available The purpose of this research is to determine and obtain empirical evidence on the factors related to the behavior of auditors that could affect the performance of auditors who work in Public Accounting Firm (KAP Jakarta. This research discusses the factors regarding role conflict, role ambiguity, role excess, and leadership style. The writer took samples using convenience sampling technique. Criterion sampling was auditor working on the Firm in Jakarta with minimal education S1 majoring in Accounting with a minimum of one year working experience. Writers obtained research data through questionnaires distributed directly or via email to the auditors. The writers deployed 250 questionnaires to the auditors who worked on the Firm in Jakarta where questionnaires were successfully returned as many as 186 questionnaires, but there are 18 questionnaires that did not meet the criteria, so that 168 samples were used in this study. To obtain the results of the study, researchers used multiple regression analysis. The results of this study indicate that the independent variables included in this study, the lack of clarity of roles, have a significant influence on the performance of auditors. While, the other three independent variables: role conflict, role excess, and leadership style do not significantlyaffect the performance of the auditor.

  5. INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng

    Directory of Open Access Journals (Sweden)

    Surroh Zu'amah

    2012-03-01

    Full Text Available Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

  6. Pengaruh Tindakan Supervisi, Kompleksitas Tugas, dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor

    Directory of Open Access Journals (Sweden)

    Hasanati

    2017-01-01

    Full Text Available This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA dan 31 Control Officers (P2UPD whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

  7. 75 FR 27857 - Meeting of Advisory Committee on International Communications and Information Policy

    Science.gov (United States)

    2010-05-18

    ... issues, and international market access issues. Members of the public may submit suggestions and comments... DEPARTMENT OF STATE [Public Notice 6973] Meeting of Advisory Committee on International Communications and Information Policy The Department of State's Advisory Committee on International...

  8. 75 FR 881 - Meeting of Advisory Committee on International Communications and Information Policy

    Science.gov (United States)

    2010-01-06

    ... generation communications technology issues, international market access, Internet governance, ICT... DEPARTMENT OF STATE [Public Notice 6846] Meeting of Advisory Committee on International Communications and Information Policy The Department of State's Advisory Committee on International...

  9. 76 FR 1663 - Announcement of a Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-01-11

    ... Telecommunication Advisory Committee SUMMARY: This notice announces a meeting of the International Telecommunication Advisory Committee (ITAC) to prepare for the International Telecommunication Union (ITU) World Conference on International Telecommunications, as well as for the Organization of American States' Inter...

  10. 75 FR 35122 - Announcement of Meetings of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2010-06-21

    ... Telecommunication Advisory Committee Summary: This notice announces meetings of the International Telecommunication... International Telecommunication Union (ITU) and the 2011 ITU Radiocommunication Sector (ITU-R) World... meetings at ITU and OAS/CITEL (e.g. Study Group meetings, the ITU World Telecommunication Development...

  11. The Berlin International Consensus Meeting on Concussion in Sport.

    Science.gov (United States)

    Davis, Gavin A; Ellenbogen, Richard G; Bailes, Julian; Cantu, Robert C; Johnston, Karen M; Manley, Geoffrey T; Nagahiro, Shinji; Sills, Allen; Tator, Charles H; McCrory, Paul

    2018-02-01

    The Fifth International Conference on Concussion in Sport was held in Berlin in October 2016. A series of 12 questions and subquestions was developed and the expert panel members were required to perform a systematic review to answer each question. Following presentation at the Berlin meeting of the systematic review, poster abstracts and audience discussion, the summary Consensus Statement was produced. Further, a series of tools for the management of sport-related concussion was developed, including the Sport Concussion Assessment Tool Fifth edition (SCAT5), the Child SCAT5, and the Concussion Recognition Tool Fifth edition. This paper elaborates on this process, the outcomes, and explores the implications for neurosurgeons in the management of sport-related concussion. Copyright © 2017 by the Congress of Neurological Surgeons.

  12. 76 FR 68829 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2011-11-07

    ... Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA), Department of Transportation. ACTION: Notice of public meeting. SUMMARY: This notice is to advise interested... International Atomic Energy Agency (IAEA) Global harmonization of transport of dangerous goods regulations...

  13. 77 FR 28655 - Meeting of Advisory Committee on International Communications and Information Policy

    Science.gov (United States)

    2012-05-15

    ... the information and communications technology (ICT) aspects of international disaster response; recent... of the meeting room. All visitors for this meeting must use the main entrance and show a valid ID to...

  14. 77 FR 17001 - Notice of Meeting: Board for International Food and Agricultural Development

    Science.gov (United States)

    2012-03-23

    ...; ] Agency for International Development Notice of Meeting: Board for International Food and Agricultural... the Board for International Food and Agricultural Development (BIFAD). The meeting will be held from 8... partnerships in agricultural research and development with USAID and the future of those relationships. Dr...

  15. 76 FR 72023 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2011-11-21

    ...; federalism and international law; and the possibility of a new Restatement of Foreign Relations Law. Members... DEPARTMENT OF STATE [Public Notice: 7655] Notice of Meeting of the Advisory Committee on International Law A meeting of the Advisory Committee on International Law will take place on Thursday, December...

  16. 78 FR 20662 - Preparation for International Cooperation on Cosmetics Regulation; Public Meeting

    Science.gov (United States)

    2013-04-05

    ...] Preparation for International Cooperation on Cosmetics Regulation; Public Meeting AGENCY: Food and Drug... public meeting entitled, ``International Cooperation on Cosmetics Regulation (ICCR)--Preparation for ICCR... multilateral framework on the ICCR is to pave the way for the removal of regulatory obstacles to international...

  17. The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

    NARCIS (Netherlands)

    A.H. Gold-Nöteberg (Anna); J.E. Hunton (James); M.I. Gomaa (Mohamed)

    2006-01-01

    textabstractThe purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to

  18. ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Fitriany Fitriany

    2011-12-01

    Full Text Available This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.

  19. Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

    Directory of Open Access Journals (Sweden)

    Aprina Nugrahesthy Sulistya Hapsari

    2016-12-01

      Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.

  20. IAEA International Database on Irradiated Nuclear Graphite Properties. Summary report of consultants' meeting. 12. meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Chung, H.K.; Wickham, A.J.

    2010-02-01

    The 12th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties was held on 12-13 November 2009 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database, and make recommendations for action over the next year. This report contains the status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  1. International Working Group on Fast Reactors Second Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1969-01-01

    The Agenda of the Meeting was as follows: Opening of the meeting. 2. Appraisal of the IWGFB's activity for the period from the first annual meeting of the Group. 3. Comments on national programmes on fast breeder reactors. 4. Presentation of general findings and conclusions of national and regional meetings on fast reactor problems held in represented countries and international organisations last year. 5. Comments on the programmes of international meetings on fast reactors to be held in 1969. 6. Consideration of a schedule for meetings on fast reactors in 1970. 7. Suggestions for the topics and location of specialists' meetings in 1969-1970. 8. Suggestions for reviews and studies in the field of fast reactors. 9. The time and place of the third annual meeting of the IWGFR. 10. Closing of the meeting

  2. Abstracts from the 2016 Joint Meeting of the International Confocal Group (ICG), the International Dermoscopy Society (IDS), and the International Society for Digital Imaging of the Skin (ISDIS)

    OpenAIRE

    Kang, DongKyun (DK); Rocha, Lilian; Guitera, Pascale; Sierra, Heidy; Kose, Kivanc; Peterson, Gary; Rajadhyaksha, Milind; Bozkurt, Alican; Ariafar, Setareh; Dy, Jennifer; Brooks, Dana; Dickensheets, David; Prow, Tarl W.; Hoang, Van; Lin, Lynlee

    2016-01-01

    What follows are the abstracts presented at the Joint Meeting of the International Confocal Group (ICG), the International Dermoscopy Society (IDS), and the International Society for Digital Imaging of the Skin (ISDIS). The meeting was held on March 5, 2016, in Washington, DC, USA, in conjunction with the annual meeting of the American Academy of Dermatology (Figure 1). The abstracts appear in the order in which they were presented.

  3. 76 FR 52016 - NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting

    Science.gov (United States)

    2011-08-19

    ... consideration by NASA for Commercial Resupply Services for the International Space Station (ISS), with... SPACE ADMINISTRATION NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of...

  4. 76 FR 48939 - Announcement of Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-08-09

    ... Street, NW., Washington, DC 20520, to seek advice from the telecommunications industry on: (a) The consultation of International Telecommunication Union, Telecommunication Standardization Sector Study Group 15... Telecommunication Advisory Committee SUMMARY: This notice announces a meeting of the International Telecommunication...

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

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    An economic model by DeAngelo shows that the existence of client-specific quasi-rents impairs auditor independence. The provison of non-audit advisory services (NAS) increases quasi-rents, and thus it is a threat to independence. Recently, a number of changes have been made not only to the relevent...... international and US regulations, but also to the German regulations related to NAS. A large number of empirical studies have investigated the influence of NAS on the perceived auditor independence. Most of these studies were performed in Anglo-Saxon countries, particularly in the US, and a majority found...... by a seperate department of the audit firm....

  6. 75 FR 10860 - Announcement of a Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2010-03-09

    ... Telecommunication Advisory Committee SUMMARY: This notice announces a meeting of the International Telecommunication Advisory Committee (ITAC) to prepare for an April 19- 30 meeting of International Telecommunication Union (ITU) Telecommunication Standardization Sector (ITU-T) Study Group 13 (Future networks including mobile...

  7. Ownership concentration, choice of auditors, and firm performance

    DEFF Research Database (Denmark)

    Farooq, Omar; El Kacemi, Youssef

    2011-01-01

    of the agency problems embedded in their ownership structure, appoint one of big-four auditors as their external auditor to signal the market that they are disclosing reliable information. Our results also show a significantly positive relationship between ownership concentration and the choice of auditor. We...

  8. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    The need for auditors independence is very crucial for the success of audit process. Independence of the auditors manifests in technical, investigative and reporting forms. For the audit report to be publicly accepted as reflecting the true and fair view the auditors must be seen to be indeed truly independent. One way the ...

  9. Financial Accountant | IDRC - International Development Research ...

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

    This is done in order to provide senior management and the Finance and Audit Committee of the Board assurance regarding the quality of the information that ... other employees involved in the recording of transactions (grant administration officers), internal auditors, and external auditors (Office of the Auditor General).

  10. International topical meeting. Research Reactor Fuel Management (RRFM) and meeting of the International Group on Reactor Research (IGORR)

    International Nuclear Information System (INIS)

    2007-01-01

    Nuclear research and test reactors have been in operation for over 60 years, over 270 research reactors are currently operating in more than 50 countries. This meeting is dedicated to different aspects of research reactor fuels: new fuels for new reactors, the conversion to low enriched uranium fuels, spent fuel management and computational tools for core simulation. About 80 contributions are reported in this document, they are organized into 7 sessions: 1) international topics and overview on new projects and fuel, 2) new projects and upgrades, 3) fuel development, 4) optimisation and research reactor utilisation, 5) innovative methods in research reactors physics, 6) safety, operation and research reactor conversion, 7) fuel back-end management, and a poster session. Experience from Australian, Romanian, Libyan, Syrian, Vietnamese, South-African and Ghana research reactors are reported among other things. The Russian program for research reactor spent fuel management is described and the status of the American-driven program for the conversion to low enriched uranium fuels is presented. (A.C.)

  11. IGSM Croatia 2010, International Geodetic Students Meeting, University of Zagreb, Faculty of Geodesy, Zagreb, 2010

    OpenAIRE

    Sandra Keran

    2010-01-01

    IGSM (International Geodetic Students Meeting) is an international meeting of students from geodetic and similar faculties which has been held for 23 years. It all began with the Technical University students’ meeting in the Dutch city Delft which was held in order to compare programs of European geodetic faculties. About 150 students from 15 faculties and 7 countries replied to their invitation. Nowadays, the number of member countries exceeds 30 and countries outside Europe are also include...

  12. Summary Report of the Technical Meeting on International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2012-06-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres, held at the OECD Nuclear Energy Agency (NEA) in Issy-les-Moulineaux, France from 16 to 19 April 2012. The meeting was attended by twenty-three participants representing thirteen cooperative centres from eight Member States and two International Organisations. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  13. 75 FR 70961 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2010-11-19

    ... International Law A meeting of the Advisory Committee on International Law will take place on Thursday, December 9, 2010, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School... will cover a range of current international legal topics, including international piracy; sovereign...

  14. 77 FR 71028 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2012-11-28

    ... Law A meeting of the Advisory Committee on International Law will take place on Friday December 14..., maritime security, international promotion of the freedom of expression, and the International Law... Adviser, Executive Director, Advisory Committee on International Law, Department of State. [FR Doc. 2012...

  15. 77 FR 32168 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2012-05-31

    ... Law A meeting of the Advisory Committee on International Law will take place on Wednesday, June 13... will cover a range of current international legal topics, including the law of immunity, international criminal law, transnational disincentive mechanisms, and future international law priorities for the Office...

  16. 76 FR 49781 - Fogarty International Center Notice of Meetings

    Science.gov (United States)

    2011-08-11

    .... Agenda: Discussion of the role of Fogarty's Division of International Relations and health diplomacy... Person: Robert Eiss, Public Health Advisor, Fogarty International Center, National Institutes of Health... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Fogarty International Center...

  17. AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

    OpenAIRE

    Islom Kuziev

    2011-01-01

    In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

  18. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    DUTESCU MIHAELA

    2014-02-01

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

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

    African Journals Online (AJOL)

    GRACE

    Key Words: Expectation gap, Auditors, Shareholders, Self-regulation, Audit expectation. Introduction. The primary objective of ... dissatisfaction of companies' stakeholders, including shareholders, current and potential investors, creditors etc. ..... agreement with what the questionnaire seeks. In order to ensure reliability of ...

  20. Auditors' Professional Skepticism: Neutrality versus Presumptive Doubt

    NARCIS (Netherlands)

    Groot, T.L.C.M.; Quadackers, L.M.; Wright, A.

    2014-01-01

    Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are "neutrality" and "presumptive doubt." With neutrality, auditors neither believe nor disbelieve client management. With presumptive

  1. The Interpretive Auditor: Reframing the Communication Audit.

    Science.gov (United States)

    Jones, Deborah

    2002-01-01

    Suggests communication auditors should be thought of as skilled and committed listeners to and within organizational communication processes. Distinguishes between functionalism and interpretivism in organizational communication. Describes a project based on a collaboration between scholars in sociolinguistics and organizational communication.…

  2. The change of auditor: The Portuguese case

    Directory of Open Access Journals (Sweden)

    Paula Alexandra Heliodoro

    2016-07-01

    The largest number of qualified opinions occur in the years 2007, 2009 and 2011, most of which were related to equity and assets, and the change of auditor is more associated with qualified opinions on assets and other qualified opinions than the qualified opinions on equity and liabilities.

  3. THE IMPACT OF AUDITOR`S OPINION ON EARNINGS MANAGEMENT: EVIDENCE FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Andra GAJEVSZKY

    2014-06-01

    Full Text Available The aim of this research is to analyze the relation between modified audit opinion and abnormal accruals in the case of listed Romanian entities. In order to investigate the influence of auditor`s opinion on earnings management, a multiple regression was designed. The final sample, after eliminating the financial institutions due to homogeneity considerations, consists of 61 companies listed on Bucharest Stock Exchange – tier I, II and III- through a period of five years, from 2008 until 2012. The dependent variable of the regression which measures the discretionary accruals is represented by abnormal accruals, while the independent variables, namely audit opinion, audit firm size, firm size and current ratio of liquidity, constitute the explanatory variables of the regression which aims to capture properly the impact of auditor`s opinion on reducing earnings management in order to improve the quality of financial reporting process. This research contributes to the existent literature in several ways. First of all, at this point, it is the first article that tackles the issue of auditor`s opinion impact on earnings management in Romania. Second, the results of this study might influence the academic environment by contributing to a better understanding of the theoretical implications that can be adapted into an improved practice for the Romanian listed entities.

  4. IGSM Croatia 2010, International Geodetic Students Meeting, University of Zagreb, Faculty of Geodesy, Zagreb, 2010

    Directory of Open Access Journals (Sweden)

    Sandra Keran

    2010-06-01

    Full Text Available IGSM (International Geodetic Students Meeting is an international meeting of students from geodetic and similar faculties which has been held for 23 years. It all began with the Technical University students’ meeting in the Dutch city Delft which was held in order to compare programs of European geodetic faculties. About 150 students from 15 faculties and 7 countries replied to their invitation. Nowadays, the number of member countries exceeds 30 and countries outside Europe are also included. This informal students’ meeting has gained great importance over the years and its organisation has become more complicated.

  5. IAEA International Database on Irradiated Nuclear Graphite Properties. 6th meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2004-12-01

    This report summarizes the Consultant Meeting 6th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' held on 16-17 September 2004 at Plas Tan-Y-Bwlch, Maentwrog, Gwynedd, UK. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database and to make recommendations for actions for the next year. The purposes of the meeting were fully met. This report contains the current status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  6. IAEA International Database on Irradiated Nuclear Graphite Properties. 7th meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2005-06-01

    This report summarizes the Consultant Meeting '7th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' held on 16-17 March 2005 at the IAEA Headquarters, Vienna, Austria. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database and to make recommendations for actions for the next year. The purposes of the meeting were fully met. This report contains the current status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  7. 78 FR 22263 - Advisory Council on the Standards for Internal Control in the Federal Government; Meeting

    Science.gov (United States)

    2013-04-15

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... Standards for Internal Control in the Federal Government; Notice of Meeting. SUMMARY: The US Government Accountability Office (GAO) is initiating efforts to revise the Standards for Internal Control in the Federal...

  8. 75 FR 32532 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2010-06-08

    ... Criminal Court review conference and ad hoc international criminal tribunals; the law of war regarding... International Law A meeting of the Advisory Committee on International Law will take place on Monday, June 21, 2010, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School...

  9. 78 FR 24784 - State Department Advisory Committee on Private International Law; Closed Meeting

    Science.gov (United States)

    2013-04-26

    ... International Law; Closed Meeting In accordance with section 10(a) of the Federal Advisory Committee Act, 5 U.S... International Law (ACPIL) to take place on May 13, 2013, at the Department of State, Washington, DC. Pursuant to.... Keith Loken, Assistant Legal Adviser, Private International Law. [FR Doc. 2013-09955 Filed 4-25-13; 8:45...

  10. 78 FR 34702 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2013-06-10

    ... Law A meeting of the Department of State's Advisory Committee on International Law will take place on...'s recent decision in Kiobel v. Royal Dutch Petroleum, Internet governance and international law, corporate social responsibility, compliance mechanisms for international humanitarian law, and the American...

  11. 78 FR 22020 - State Department Advisory Committee on Private International Law; Closed Meeting

    Science.gov (United States)

    2013-04-12

    ... International Law; Closed Meeting In accordance with section 10(a) of the Federal Advisory Committee Act, 5 U.S... Private International Law (ACPIL) to take place on May 13, 2013, at the Department of State, [email protected] . Dated: April 5, 2013. Michael Coffee, Attorney-Adviser, Private International Law. [FR Doc...

  12. 75 FR 23247 - International Whaling Commission; 62nd Annual Meeting; Nominations

    Science.gov (United States)

    2010-05-03

    ... National Oceanic and Atmospheric Administration RIN 0648-XV73 International Whaling Commission; 62nd Annual... nominees for the U.S. Delegation to the June 2010 International Whaling Commission (IWC) annual meeting... under the International Convention for the Regulation of Whaling, 1946. The U.S. IWC Commissioner has...

  13. Proceedings of fifth international topical meeting on nuclear thermal hydraulics, operations and safety

    International Nuclear Information System (INIS)

    1997-01-01

    The fifth international topical meeting on nuclear thermohydraulics, operations and safety was convened in Beijing in April 14-18, 1997. The topical meeting was sponsored by the Chinese Nuclear Society and cosponsored by American Nuclear Society, Atomic Energy Society of Japan, American Society of Mechanical Engineers, Canada Nuclear Society, Korean Nuclear Society, Mexican Nuclear Society, Nuclear Society of Slovenia and Spanish Nuclear Society. There were 262 articles were published in the meeting. They are related nuclear power thermohydraulics, operations and safety

  14. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part I

    International Nuclear Information System (INIS)

    1980-09-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  15. International Working Group on Past Reactors Thirteenth Annual Meeting. Summary Report. Part III

    International Nuclear Information System (INIS)

    1981-04-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  16. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part II

    International Nuclear Information System (INIS)

    1980-10-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  17. 75 FR 55846 - U.S. Department of State Advisory Committee on Private International Law: Public Meeting on the...

    Science.gov (United States)

    2010-09-14

    ... International Law: Public Meeting on the Work of the UNCITRAL Working Group on Procurement The United Nations Commission on International Trade Law (UNCITRAL) Working Group on Procurement will next meet November 1-5... International Law, to obtain the views of concerned stakeholders. Time and Place: The public meeting will take...

  18. 78 FR 50480 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-08-19

    ... International Law (ACPIL): Public Meeting on Arbitration The Office of the Assistant Legal Adviser for Private International Law, Department of State, gives notice of a public meeting to discuss a draft convention on... United Nations Commission on International Trade Law (UNCITRAL). The public meeting will take place on...

  19. 78 FR 64260 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-10-28

    ... International Law (ACPIL): Public Meeting on Cross-Border Insolvency The Office of the Assistant Legal Adviser for Private International Law, Department of State, gives notice of a public meeting to discuss... Commission on International Trade Law (UNCITRAL). The public meeting will take place on Monday, November 4...

  20. 75 FR 19671 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2010-04-15

    ... Administration International Standards on the Transport of Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA), Department of Transportation. ACTION: Notice of public... (IAEA). [cir] Global harmonization of transport of dangerous goods regulations with the Model...

  1. 78 FR 72971 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2013-12-04

    ... DEPARTMENT OF STATE [Public Notice 8533] Notice of Meeting of Advisory Committee on International Law Correction In notice document 2013-28232 appearing on page 70392, in the issue of Monday, November 25, 2013, make the following correction: [[Page 72972

  2. 75 FR 80105 - Meeting of Advisory Committee on International Communications and Information Policy

    Science.gov (United States)

    2010-12-21

    ... technology (ICT) aspects of private sector international disaster response. Members of the public may submit...-7407 or e-mail [email protected] . All visitors for this meeting must use the 23rd Street entrance...

  3. Proceedings of the fifth PTCOG meeting and international workshop on biomedical accelerators

    International Nuclear Information System (INIS)

    1987-04-01

    This volume contains the proceeding and individual papers presented at the Fifth PTCOG meeting and International Workshop on Biomedical Accelerators. The meeting was divided into sessions on the biomedical aspects of therapy delivery, new biomedical accelerators, facilities, and beam localization and status report. Individual papers have been abstracted and indexed for the Energy Data Base

  4. Meeting Report of the Fifth International Cancer Epigenetics Conference in Beijing, China, October 2016.

    Science.gov (United States)

    Gao, Dan; Herman, James G; Cui, Hengmi; Jen, Jin; Fuks, Francois; Brock, Malcolm V; Ushijima, Toshikazu; Croce, Carlo; Akiyama, Yoshimitsu; Guo, Mingzhou

    2017-07-01

    Fifth International Cancer Epigenetics Conference, Beijing, China, 21-23 October 2016 This meeting reported many new findings in the field of cancer epigenetics, including basic science, translational and clinical studies. In this report, we summarize some of the main advancements and prospects in cancer epigenetics presented at this meeting.

  5. Proceedings of the fifth PTCOG meeting and international workshop on biomedical accelerators

    Energy Technology Data Exchange (ETDEWEB)

    1987-04-01

    This volume contains the proceeding and individual papers presented at the Fifth PTCOG meeting and International Workshop on Biomedical Accelerators. The meeting was divided into sessions on the biomedical aspects of therapy delivery, new biomedical accelerators, facilities, and beam localization and status report. Individual papers have been abstracted and indexed for the Energy Data Base.

  6. International Working Group on Life Management of Nuclear Power Plants regular meeting. Working material

    International Nuclear Information System (INIS)

    1994-01-01

    The aim of this meeting is to review the IWG activities in 1992-1993, other relevant activities, national programmes, projects of international organizations and provide recommendations of the Agency's activities, forward programmes in this area, priority scope and content of publications and meetings to be organized and sponsored by the Agency. Refs, figs and tabs

  7. Meeting International Society for Technology in Education Competencies with a Problem-Based Learning Video Framework

    Science.gov (United States)

    Skoretz, Yvonne M.; Cottle, Amy E.

    2011-01-01

    Meeting International Society for Technology in Education competencies creates a challenge for teachers. The authors provide a problem-based video framework that guides teachers in enhancing 21st century skills to meet those competencies. To keep the focus on the content, the authors suggest teaching the technology skills only at the point the…

  8. 77 FR 50516 - Fogarty International Center; Notice of Meetings

    Science.gov (United States)

    2012-08-21

    ... Sub-Saharan Africa. Place: National Institutes of Health, Lawton L. Chiles International House... DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Fogarty International Center... applications and/or proposals.. Place: National Institutes of Health, Building 31, 31 Center Drive, C Wing...

  9. Effect Of Independence And Competence The Quality Of Internal Audit Proposing A Research Framework

    Directory of Open Access Journals (Sweden)

    Usman

    2015-08-01

    Full Text Available This study aimed to examine the effect of competence independence the quality of internal audit at the regional inspectorate officers. Common problems in this research are the findings of the audit were not detected by the apparatus inspectorate as an internal auditor but was found by the external auditor in this case the Supreme Audit Agency BPK. Operationally variable of this research is reinforced by several indicators. Variable independence has three main indicators including independent organizational individual objectivity and reporting. While variable competence of internal auditors will be strengthened into five indicators namely knowledge expertise skills education and experience. To improve the quality of internal audit can be done by increasing the independence of the internal auditor internal auditor independence higher it will improve the quality of internal audit. Similarly if a variable internal auditor competence of internal auditors is increasing the quality of internal audit at the regional inspectorate will also increase.

  10. UK investors’ perceptions of auditor independence

    OpenAIRE

    Dart, Eleanor; Cardiff University

    2009-01-01

    The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack credibility. However, despite independence lying at the heart of the auditing profession, independence ...

  11. A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality.

    Science.gov (United States)

    Lee, Shue-Ching; Su, Jau-Ming; Tsai, Sang-Bing; Lu, Tzu-Li; Dong, Weiwei

    2016-01-01

    Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practice can reflect the effectiveness of a government. Professional development and self-efficacy have strong influence upon the performance of auditors. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan using the stratified random sampling method. The result showed that any auditing experience and professionalization can positively influence the professional awareness. Also, acquired knowledge and skillset of an auditor can effectively improve ones professional judgment. We also found that professional development (including organizational culture and training opportunities) and self-efficacy (including profession and experience as well as trends and performance) may significantly impact audit quality. We concluded that to retain auditors, audit authorities must develop an attractive future outlook emphasizing feedback and learning within an organization. Our study provides a workable management guidelines for strengthening the professional development and self-efficacy of audit authorities in Taiwan.

  12. Summary report of consultants' meeting on IAEA international database on irradiated nuclear graphite properties

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2007-06-01

    The '9th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' was held on 26-27 March 2007 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database and make recommendations for actions for the next year. This report contains the current status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  13. Social media in radiology: early trends in Twitter microblogging at radiology's largest international meeting.

    Science.gov (United States)

    Hawkins, C Matthew; Duszak, Richard; Rawson, James V

    2014-04-01

    Twitter is a social media microblogging platform that allows rapid exchange of information between individuals. Despite its widespread acceptance and use at various other medical specialty meetings, there are no published data evaluating its use at radiology meetings. The purpose of this study is to quantitatively and qualitatively evaluate the use of Twitter as a microblogging platform at recent RSNA annual meetings. Twitter activity meta-data tagged with official meeting hashtags #RSNA11 and #RSNA12 were collected and analyzed. Multiple metrics were evaluated, including daily and hourly Twitter activity, frequency of microblogging activity over time, characteristics of the 100 most active Twitter users at each meeting, characteristics of meeting-related tweets, and the geographic origin of meeting microbloggers. The use of Twitter microblogging increased by at least 30% by all identifiable meaningful metrics between the 2011 and 2012 RSNA annual meetings, including total tweets, tweets per day, activity of the most active microbloggers, and total number of microbloggers. Similar increases were observed in numbers of North American and international microbloggers. Markedly increased use of the Twitter microblogging platform at recent RSNA annual meetings demonstrates the potential to leverage this technology to engage meeting attendees, improve scientific sessions, and promote improved collaboration at national radiology meetings. Copyright © 2014 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  14. The utilisation of Generalised Audit Software (GAS) by external auditors

    OpenAIRE

    Ahmi, A; Kent, S

    2013-01-01

    Purpose – Generalized Audit Software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular Computer Assisted Audit Tools and Technique (CAATTs), research shows that there is little evidence that GAS has been universally adopted by external auditors. This study seeks to investigate the utilization of GAS by external auditors i...

  15. ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES

    Directory of Open Access Journals (Sweden)

    Aman Faturachman

    2013-04-01

    Full Text Available This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage & liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.

  16. Meeting report of the first conference of the International Placenta Stem Cell Society (IPLASS)

    Science.gov (United States)

    Parolini, O.; Alviano, F.; Betz, A.G.; Bianchi, D.W.; Götherström, C.; Manuelpillai, U.; Mellor, A.L.; Ofir, R.; Ponsaerts, P.; Scherjon, S.A.; Weiss, M.L.; Wolbank, S.; Wood, K.J.; Borlongan, C.V.

    2012-01-01

    The International Placenta Stem Cell Society (IPLASS) was founded in June 2010. Its goal is to serve as a network for advancing research and clinical applications of stem/progenitor cells isolated from human term placental tissues, including the amnio-chorionic fetal membranes and Wharton's jelly. The commitment of the Society to champion placenta as a stem cell source was realized with the inaugural meeting of IPLASS held in Brescia, Italy, in October 2010. Officially designated as an EMBO-endorsed scientific activity, international experts in the field gathered for a 3-day meeting, which commenced with “Meet with the experts” sessions, IPLASS member and board meetings, and welcome remarks by Dr. Ornella Parolini, President of IPLASS. The evening's highlight was a keynote plenary lecture by Dr. Diana Bianchi. The subsequent scientific program consisted of morning and afternoon oral and poster presentations, followed by social events. Both provided many opportunities for intellectual exchange among the 120 multi-national participants. This allowed a methodical and deliberate evaluation of the status of placental cells in research in regenerative and reparative medicine. The meeting concluded with Dr. Parolini summarizing the meeting's highlights. This further prepared the fertile ground on which to build the promising potential of placental cell research. The second IPLASS meeting will take place in September 2012 in Vienna, Austria. This meeting report summarizes the thought-provoking lectures delivered at the first meeting of IPLASS. PMID:21575989

  17. Multicultural And International Education: Never The Twain Shall Meet?

    Science.gov (United States)

    Hill, Ian

    2007-05-01

    The paper commences with an attempt to define multicultural education (also referred to as intercultural education) with reference to its historical development and current uses of the term. The rise of international schools is then addressed as a necessary preamble to a definition of international education from an historical perspective; a comparison with multicultural education sharpens the definition. The author goes on to propose that intercultural understanding is a principal, common objective of multicultural and international education and should serve to bring together scholars and practitioners in both fields whereas the literature and practice shows them, by and large, operating independently with little reference, one to the other. Greater collaboration can only be of mutual benefit in achieving common objectives and improving practice. The paper concludes with some suggestions for collaborative research across both fields.

  18. El Valor de las Percepciones sobre la Independencia del Auditor

    Directory of Open Access Journals (Sweden)

    Antonio Vico Martínez

    2004-12-01

    Full Text Available El objetivo de este trabajo es poner de manifiesto los indicios con los que disponen los usuarios para poder percibir si un auditor es independiente o no. Hay que destacar que la independencia real del auditor es in observable, ya que se trata de un estado de la mente difícil de percibir por el usuario. Por ello, con estos indicios, emitidos fundamentalmente desde el entorno en que los auditores desarrollan su profesión, los usuarios podrán percibir la independencia aparente del auditor. Los resultados del análisis de estas percepciones tiene especial relevancia de cara a garantizar un adecuado sistema de retroalimentación de las normas relativas a la independencia de los auditores. The aim of this study is put forward the signs which users can take into account in order to perceive whether an auditor is independent or not. Firstly, we would like to emphasise that it is impossible to measure auditor s real independence since it refers to the state of mind that is difficult to perceive by the users. For this reason, users can use the sings mentioned above, which come from the environment where auditors develop theirs work, with the purpose of perceiving auditor s apparent independence. The results obtained with the analysis of the perceptions have especial relevance because it would be more than a little useful in addressing any future reforms of auditing standards concerning auditor’s independence.

  19. Jurisdictional Competition Between Private and Public Sector Auditors

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim

    2012-01-01

    This paper explores the apparent paradox that while public sector auditors have become more powerful by claiming performance auditing expertise and linking this to New Public Management reforms, the same reforms have provided an opening for competition between private and public sector auditors....... In Denmark, the competitive relation has led to a jurisdictional dispute between public and private sector auditors in which the former have developed a special qualification for public sector auditors. The paper analyses the development of this qualification using Abbott's (1988) theory of the system...

  20. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

    ... Choice of Court Agreements; international contract law; developments in major PIL organizations... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law on Thursday...

  1. 76 FR 51119 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2011-08-17

    ... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law on Thursday...., international family law; electronic commerce; regional inter-American issues; U.S. federalism issues in...

  2. 76 FR 30229 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2011-05-24

    ... International Law A meeting of the Advisory Committee on International Law will take place on Monday, June 6, 2011, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School... accountability mechanisms; the Arctic region and the Law of the Sea Convention; and national security in the...

  3. 78 FR 70392 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2013-11-25

    ... Law A meeting of the Department of State's Advisory Committee on International Law will take place on... Law School (Frederick Lawrence Student Conference Center), 2000 H Street NW., Washington, DC. Acting... Director, Advisory Committee on International Law, United States Department of State. [FR Doc. 2013-28232...

  4. 76 FR 33700 - Board for International Food and Agricultural Development; Notice of Meeting

    Science.gov (United States)

    2011-06-09

    ... Act, notice is hereby given of the public meeting of the Board for International Food and Agricultural... and Catherine Bertini, Chair, International Relations Program and Professor, Maxwell School of... documents other than rules #0;or proposed rules that are applicable to the public. Notices of hearings #0...

  5. 76 FR 28843 - Meeting of Advisory Committee on International Communications and Information Policy

    Science.gov (United States)

    2011-05-18

    ... information and communications technology (ICT) and international development, and recent private sector efforts focused on the ICT aspects of international disaster response. Members of the public may submit...-7407 or email [email protected] . All visitors for this meeting must use the 23rd Street entrance. The...

  6. Are Business Schools Meeting the Challenge of International Communication?

    Science.gov (United States)

    Vielba, Carol A.; Edelshain, David J.

    1997-01-01

    Survey responses from 50 United Kingdom and 40 continental Europe business schools and 71 U.K. business students revealed that far more European than U.K. schools think foreign languages are integral to business administration education and that international business training is heavily Anglocentric. Students' opinions were closer to those of…

  7. Canada's Minister of International Trade meets IDRC-supported ...

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

    2017-07-17

    Jul 17, 2017 ... Photo credit: Canadian Embassy in Colombia Fostering entrepreneurship, discussing how trade can benefit women and their families, and creating job opportunities for the most vulnerable was at the heart of the roundtable discussion with Canada's Minister of International Trade, the Honourable ...

  8. Breast cancer in pregnancy: recommendations of an international consensus meeting.

    NARCIS (Netherlands)

    Amant, F.; Deckers, S.; Calsteren, K. van; Loibl, S.; Halaska, M.; Brepoels, L.; Beijnen, J.; Cardoso, F.; Gentilini, O.; Lagae, L.; Mir, O.; Neven, P.; Ottevanger, N.; Pans, S.; Peccatori, F.; Rouzier, R.; Senn, H.J.; Struikmans, H.; Christiaens, M.R.; Cameron, D.; Bois, A. du

    2010-01-01

    PURPOSE: To provide guidance for clinicians about the diagnosis, staging and treatment of breast cancer occurring during an otherwise uncomplicated pregnancy. METHODS: An international expert Panel convened to address a series of questions identified by a literature review and personal experience.

  9. Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

    Directory of Open Access Journals (Sweden)

    Amr M. Khamis

    2016-10-01

    Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

  10. XXIX International Meeting on Fundamental Physics, Sitges, Barcelona, Spain, 5-9 February, 2001

    International Nuclear Information System (INIS)

    Fonseca, V.; Dobado, A.

    2001-01-01

    The XXIX International Winter Meeting on Fundamental Physics took place in Sitges, Barcelona, Spain, from 5 to 9 February, 2001. The meeting was organized by the Universidad Complutense de Madrid (UCM) in collaboration with CIEMAT. It was supported by the Programa Nacional de Fisica de Altas Energias, by UCM and CIEMAT. As in previous editions, it brought together researchers working in experimental and theoretical Particle and Astroparticle Physics. More than seventy physicists from several countries participated in the Meeting. General talks, most recent results and time for physics discussions were considered in the program. In parallel to the development of the Meeting several other events took place. These events included a meeting to study the future of the Spanish Program of Advanced Studies in Theoretical High Energy Physics, an informal meeting to study the future for detection of high energy neutrino beams with underground detectors in the Canary Islands and another one concerning the PDGE /Proyecto Data Grid Espana). In addition we had the last day a special seminar in the honour of the 60th anniversary of Professor Yndurain. Francisco J. Yndurain played a leading role in the development of High Energy Physics in Spain and all over he was one of the founders of the International Meeting on Fundamental Physics in 1973 (in those days called International Winter Meeting on Fundamental Physics). The efficient assistance of M. Fatas in the organization of the conference is warmly appreciated. We thank R. Pascual for helping us to find the excellent hotel Calipolis where the meeting took place. We are deeply indebted to M. J. Josa and to the HEGRA people form the UCM for their valuable technical assistance along the entire process of preparing the Meeting. We also thank J. C. Gonzalez and M. Lopez for their effort in the preparation of these proceedings and finally to p. Seoane for the design of the poster, advertisements and the logo of the Meeting. Finally

  11. El auditor forense frente al fraude ocupacional

    OpenAIRE

    Simbaqueva Ortiz, Karen Estefanía

    2016-01-01

    El objetivo del presente trabajo es mostrar las prácticas y actores más comunes de fraude y presentar una matriz como propuesta para enfrentar el fraude.El problema se orientó a detectar los factores de fraude y la participación de la auditoría forense en su prevención y detección. Se estudiaron tres casos de fraude en empresas colombianas.Entre las conclusiones, se encontraron deficiencias de control interno, la relación de los defraudadores con altos cargos y conocimiento de la organización...

  12. CISA Certified Information Systems Auditor : study guide

    CERN Document Server

    Cannon, David L

    2011-01-01

    The industry-leading study guide for the CISA exam, fully updated. More than 27,000 IT professionals take the Certified Information Systems Auditor exam each year. SC Magazine lists the CISA as the top certification for security professionals. Compliances, regulations, and best practices for IS auditing are updated twice a year, and this is the most up-to-date book available to prepare aspiring CISAs for the next exam.: CISAs are among the five highest-paid IT security professionals; more than 27,000 take the exam each year and the numbers are growing; Standards are updated twice a year, and t

  13. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    The need for auditors‟ independence is very crucial for the success of audit process. Independence of the auditors manifests in technical, investigative and reporting forms. For the audit report to be publicly accepted as reflecting the true and fair view the auditors must be seen to be indeed truly independent. One way the ...

  14. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    First Lady

    2013-06-30

    Jun 30, 2013 ... Auditors' Independence in Nigeria. Oladipupo, A. O. - Department of Accounting, Faculty of Management ... reasonable assurance from independent sources that the financial statements present a true and fair view in ..... Generally Accepted Accounting Principles on Auditor Partner. Judgment‖, Auditing: A ...

  15. Assessment of the Institutional Regulatory Framework of Auditor ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    and accounting professional bodies in Nigeria by Financial Reporting Council of. Nigeria is a pre-requisite for ... Commission has encouraged private companies to adopt its principles in the conduct of their affairs. ... appoint an auditor or auditors to audit the financial statements of the company, and to hold office from the ...

  16. Assessment of the Institutional Regulatory Framework of Auditor ...

    African Journals Online (AJOL)

    ... accountancy professional body (ICAN) should promote the dignity of its members by making the appointment of external auditors less dependent on the executive directors and more dependent on the non-executive directors, audit committees and shareholders. Key words: Auditor, Regulation, Independence, Framework ...

  17. IGORR-IV: Proceedings of the fourth meeting of the International Group On Research Reactors

    International Nuclear Information System (INIS)

    Rosenbalm, K.F.

    1995-01-01

    The fourth meeting of the International Group on Research Reactors (IGORR-IV) was attended by was good 55 registered participants from 28 organizations in 13 countries, which compares well with the previous meetings. Twenty-nine papers were presented in five sessions over the two-day meeting. Session subjects were: Operating Research Reactors and Facility Upgrades; Research Reactors in Desin and Construction; Research, Development, and Analysis Results of Thermal Hydraulic Calculations, U 3 Si 2 Fuel Performance and Faibrication; Structural Materials Performance; Neutronics; Severe Accident analysis. Written versions of the papers or hard copies of the viewgraphs used are published in these Proceedings

  18. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  19. PENGARUH REPUTASI UNDERWRITER DAN REPUTASI AUDITOR TERHADAP UNDERPRICING

    Directory of Open Access Journals (Sweden)

    Nurfauziah Nurfauziah

    2015-11-01

    Full Text Available AbstractStock prices in the primary market are set by agreement between the issuer with the underwriter. Underwriters have more information to the request of the issuer's shares, so the information can be used to obtain optimal agreement with the issuer is to minimize the risk of having to buy shares that are not sold cheaply. With that reputation, share price offered in the primary market is lower than expected after stocks entered in the secondary market or did not happen underpricing. Auditors are also able to influence the level of underpricing. Auditor reputation of quality and professionalism demonstrated auditors audited the financial statements of the company. Using auditors of reputation will reduce the opportunities for issuers to cheat in presenting inaccurate information to the market. For this reason, it is needed; a study examines the effect of Underwriter Reputation and Auditor Reputation on Underpricng. The research was carried out on companies that experience underpricing at initial public offering in 2007 until 2009. Based on examining 42 companies that have been underpricing showing no effect of both underwriter and auditor reputation toward underpricing individually as well as all together.Keywords: IPO, underwriter, auditor, underpricing.AbstrakHarga saham di pasar perdana ditetapkan berdasarkan kesepakatan antara emiten dengan underwriter. Underwriter memiliki informasi yang lebih banyak terhadap permintaan saham-saham emiten, sehingga informasi tersebut dapat digunakan untuk memperoleh kesepakatan optimal dengan emiten yaitu dengan memperkecil risiko keharusan membeli saham yang tidak laku terjual dengan harga murah. Dengan reputasinya itu, harga saham yang ditawarkan di pasar perdana diharapkan tidak lebih rendah dibandingkan setelah saham masuk di pasar sekunder atau tidak terjadi underpricing. Auditor juga mampu mempengaruhi tingkat underpricing. Reputasi auditor menunjukkan kualitas dan profesionalisme auditor yang

  20. Theory and practice of auditor procedures for opening balances during initial audit engagement

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2016-06-01

    Full Text Available Increased international capital flows requires the adaptation of the corporative relationships mechanisms in domestic entities to the international financial disclosure practices for increase of their investment attractiveness. The professional audit development, increases transparency and fair disclosure of complete and accurate information about the company helps make it. The study proved the importance of predecessor auditor’s working papers for detection of misstatements in opening balances and assessment of the client’s accounting and internal control systems. Consequently a program of opening balances inspecting and other working papers forms have been elaborate for the audit process documentary providing. This provides optimization of the audit resources for obtaining audit evidence and monitoring the quality control in completed audit engagement. Review of the working papers of the predecessor auditor should be used for understanding the managerial staff attitude to making adjustments in terms of financial reporting on the results of its audits. It helps to avoid threats to the auditor independence, reduce the risk of not detecting material misstatement and allow the auditor to determine its confidence in opening balances.

  1. Proceedings of the 2013 Valence international secondary school meetings

    International Nuclear Information System (INIS)

    2013-03-01

    Since 2008, French and foreign secondary schools participate to radiation protection workshops led by teachers of these establishments in partnership with radiation protection experts and researchers. The aim of these workshops is to involve students in pluri-disciplinary activities in relation with the practical radiation protection culture. Each year, 100 to 150 students from about 15 French and foreign secondary schools participate to these workshops. This document brings together the available documents (slides) presented at the occasion of the 2013 meeting, held at Valence (FR). The document gathers 24 presentations dealing with: - Radiation protection at hospitals (Lycee Alphonse Heinrich (Haguenau (FR)); - Radiation protection in a nuclear medicine service (Lycee Clemenceau (Nantes (FR)); - Management of radioactive hospital wastes (Lycee Bois d'Amour (Poitiers (FR)); - Radiation protection in the medical domain (Herve Visseaux - ASN)); - Biological effects of ionising radiations (Lycee Notre Dame (Boulogne- Billancourt (FR)); - Food-stuff ionisation (Lycee Gustave Jaume (Pierrelatte (FR)); - Cosmic radiations and protection of aircraft personnel (Lycee Jules Viette (Montbeliard (FR)); - Environmental consequences of the Chernobyl accident (Lycee du Bois d'Amour (Poitiers (FR)); - Analysis of the present day consequences of the Fukushima and Chernobyl accidents (School no. 46 of Gomel (Bielorussia)); - The life in contaminated territories (School Soudkhovo of Khoiniki (Bielorussia)); - Pripyat today (School no. 118 de Kiev (Ukraine)); - Consequences of the Fukushima accident (Didier Champion - IRSN); - Centres for practical radiation protection culture - Conditions for a population involvement in Chernobyl contaminated territories? (Andrei Mostovenka - (RIR (Belarus)); - Radioactive wastes management (Lycee Notre Dame (Boulogne-Billancourt (FR)); - Radon (Lycee Paul Vincensini (Bastia (FR)); - Nuclear imaging and radiation protection (Lycee Clemenceau

  2. The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Toward a Therapeutic Approach

    OpenAIRE

    Korf, Bruce; Ahmadian, Reza; Allanson, Judith; Aoki, Yoko; Bakker, Annette; Wright, Emma Burkitt; Denger, Brian; Elgersma, Ype; Gelb, Bruce D.; Gripp, Karen W.; Kerr, Bronwyn; Kontaridis, Maria; Lazaro, Conxi; Linardic, Corinne; Lozano, Reymundo

    2015-01-01

    "The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Towards a Therapeutic Approach" was held at the Renaissance Orlando at SeaWorld Hotel (August 2-4, 2013). Seventy-one physicians and scientists attended the meeting, and parallel meetings were held by patient advocacy groups (CFC International, Costello Syndrome Family Network, NF Network and Noonan Syndrome Foundation). Parent and patient advocates opened the meeting with a panel discussion to set the stage regard...

  3. 76 FR 6171 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-02-03

    ... International Law (ACPIL): Public Meeting on Family Law The Department of State, Office of Legal Adviser, Office of Private International Law would like to give notice of a public meeting to discuss preparations for the upcoming Special Commission of the Hague Conference on Private International Law on the 1980...

  4. 77 FR 75696 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2012-12-21

    ... International Law (ACPIL): Public Meeting of the Study Group on Family Law The Office of the Assistant Legal Adviser for Private International Law, Department of State, hereby gives notice of a public meeting of the... International Law, the Conference's Permanent Bureau has published a Questionnaire for Member States on the...

  5. 78 FR 55772 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2013-09-11

    ... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on Monday, October 21 and Tuesday, October 22, 2013 in... the discussion will focus on a number of areas, e.g., international family law; micro, small and...

  6. 78 FR 36816 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-06-19

    ... International Law (ACPIL): Public Meeting of the Study Group on Family Law The Office of the Assistant Legal Adviser for Private International Law, Department of State, hereby gives notice of a public meeting of the Study Group on Family Law to discuss Part V of a questionnaire on private international law issues...

  7. 78 FR 52601 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-08-23

    ... International Law (ACPIL): Public Meeting on Arbitration; Correction AGENCY: Department of State. ACTION: Notice... concerning a U.S. Department of State Advisory Committee on Private International Law (ACPIL) Public Meeting.... Coffee, Acting Assistant Legal Adviser, Private International Law, Officer of the Legal Adviser. [FR Doc...

  8. Proceedings of the 1988 International Meeting on Reduced Enrichment for Research and Test Reactors

    Energy Technology Data Exchange (ETDEWEB)

    1993-07-01

    The international effort to develop and implement new research reactor fuels utilizing low-enriched uranium, instead of highly- enriched uranium, continues to make solid progress. This effort is the cornerstone of a widely shared policy aimed at reducing, and possibly eliminating, international traffic in highly-enriched uranium and the nuclear weapon proliferation concerns associated with this traffic. To foster direct communication and exchange of ideas among the specialists in this area, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the eleventh of a series which began 1978. Individual papers presented at the meeting have been cataloged separately.

  9. Proceedings of the 1988 International Meeting on Reduced Enrichment for Research and Test Reactors

    International Nuclear Information System (INIS)

    1993-07-01

    The international effort to develop and implement new research reactor fuels utilizing low-enriched uranium, instead of highly- enriched uranium, continues to make solid progress. This effort is the cornerstone of a widely shared policy aimed at reducing, and possibly eliminating, international traffic in highly-enriched uranium and the nuclear weapon proliferation concerns associated with this traffic. To foster direct communication and exchange of ideas among the specialists in this area, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the eleventh of a series which began 1978. Individual papers presented at the meeting have been cataloged separately

  10. Behaviour of core internals. Proceedings of the IAEA specialists meeting. Working document

    International Nuclear Information System (INIS)

    1998-01-01

    This meeting was organized by the IAEA within the framework of its International Working Group on Life Management of Nuclear Power Plants. It was held in Rez near Prague on the 6-8 October 1998. The purpose of the meeting was to provide an international forum for discussion on recent results in research and utility experience and to provide recommendations for future developments in NPP life management programmes. 12 papers were presented during 3 sessions. Individual abstracts have been prepared for each of the papers

  11. ENS RRFM 2005: 9th international topical meeting on research reactor fuel management. Transactions

    International Nuclear Information System (INIS)

    2005-01-01

    The ENS topical meeting on research reactor fuel management is an annual conference launched successfully in 1997. It has since then grown into well established international forum for the exchange and expertise on all significant aspects of the nuclear fuel cycle of research reactors. Oral presentations at this meeting were divided in the following four sessions: International Topics; Fuel Development, Qualification, Fabrication and Licensing; Reactor Operation, Fuel Safety and Core Conversion; Spent Fuel Management, Back-end Options, Transportation. The three poster sessions were devoted to fuel development, qualification, fabrication and licensing; reactor operation, fuel safety, core conversion, spent fuel; spent fuel management, fuel cycle back-end options, transportation

  12. The impact of a regulatory change on the fees paid to the auditor: a look at Dutch and German evidence

    NARCIS (Netherlands)

    Boekel, D.N.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2009-01-01

    In this study an analysis is made on the impact of the transition to IFRS (International Financial Reporting Standards) for first-time IFRS users on the fees paid to auditors. This was tested on Dutch and German data collected partially by hand and partially via Datastream. Due to previous research

  13. Meeting the International Health Regulations (2005) surveillance core capacity requirements at the subnational level in Europe

    DEFF Research Database (Denmark)

    Ziemann, Alexandra; Rosenkötter, Nicole; Riesgo, Luis Garcia-Castrillo

    2015-01-01

    public health emergencies of international concern: (i) can syndromic surveillance support countries, especially the subnational level, to meet the International Health Regulations (2005) core surveillance capacity requirements, (ii) are European syndromic surveillance systems comparable to enable cross...... effect of different types of public health emergencies in a timely manner as required by the International Health Regulations (2005).......BACKGROUND: The revised World Health Organization's International Health Regulations (2005) request a timely and all-hazard approach towards surveillance, especially at the subnational level. We discuss three questions of syndromic surveillance application in the European context for assessing...

  14. Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment

    Directory of Open Access Journals (Sweden)

    David S Murphy

    2015-12-01

    Full Text Available This study assessed student perceptions of auditor responses to evidence that a client failed to respond appropriately to suspicious activities that could indicate money laundering. Subjects were presented with a series of randomized cases in which partner type (new vs. experienced, firm type (regional vs. international and audit fee materiality (not material, material to the local office only, material to the firm were manipulated asked to indicate their perceptions of the likelihood that an audit partner would discuss such evidence with the client, and the likelihood that the issue would be disclosed by the auditor. Both partner type and audit fee materiality was found to have significant effects on perceived likelihoods.

  15. Trust and Professional Skepticism in the Relationship between auditors and Clients

    DEFF Research Database (Denmark)

    Aschauer, Ewald; Fink, Matthias; Moro, Andrea

    2017-01-01

    collected from 233 real auditor-client dyads in Germany reveals that auditors' identification-based trust is positively Associated with their clients' perception of the auditors' professional skepticism. The identified coexistence of trust and professional skepticism in auditor-client dyads implies...

  16. Fifth joint meeting of the American Urological Association and the Japanese Urological Association International Affiliate Society Meeting at the 105th Annual Meeting of the American Urological Association.

    Science.gov (United States)

    Myers, Robert P; Seki, Narihito; Gotoh, Momokazu; Chai, Toby C; Kaplan, Steven A; Inoue, Keiji; Trachtenberg, John; Kikuchi, Eiji; Nishiyama, Hiroyuki; Chang, Sam S; Lee, Cheryl; Muto, Satoru; Ito, Kazuto; Andriole, Gerald L; Eto, Masatoshi; Sumitomo, Makoto; Kamba, Tomomi; Wood, Chrsitopher G; Margulis, Vitaly; Naito, Seiji; Egawa, Shin

    2010-08-01

    We are heartily grateful for the warm support of all of the people concerned, including the moderators and panelists of both societies for giving us the opportunity to hold the 5(th) American Urological Association/Japanese Urological Association (AUA/JUA) International Affiliate Society Meeting, held once again at the 105th Annual Meeting of the American Urological Association (29 May-3 June 2010, San Francisco, California, USA). The year of 2010 is a memorable one, being the start of reciprocal collaborations between the AUA and the JUA. The JUA, in collaboration with the AUA, is promoting an academic exchange program whereby outstanding and promising Japanese and American junior faculty members will be given the opportunity to work in the USA and Japan for 1 month. The program not only allows the sharing of knowledge and experience, but also is designed to foster a closer alliance between the AUA and JUA, and assists in identifying future leaders within both organizations. The AUA and JUA will have an exhibit booth at each other's annual meeting, promoting our new joint activities. Both the JUA and AUA will organize educational courses in Hawaii in 2011. With all of these activities, the JUA hopes it will provide greater opportunities for young Japanese urologists to participate in educational projects in the USA. We would like to thank Professor Anton J. Bueschen, President of AUA, Professor Robert C Flanigan, Secretary General of AUA and the staff of the AUA and JUA for supporting our program. At the same time, we need the support of all the members and their valuable suggestions. We look forward to further participation of AUA members to this meeting. Seiji Naito md, President of JUA Shin Egawa md, Chairman of the International Committee of JUA.

  17. 78 FR 38430 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2013-06-26

    ... DEPARTMENT OF STATE [Public Notice 8351] Notice of Meeting of Advisory Committee on International Law Correction In notice document 2013-13719, appearing on page 34702 in the issue of Monday, June 10, 2013, make the following correction: In the third column, in the last paragraph, the entry ``(202-776...

  18. The 59th annual meeting of the International Society of Electrochemistry in Seville.

    Science.gov (United States)

    Baltruschat, Helmut

    2009-06-02

    Electrochemistry down to the molecular level was the main theme of the 59th annual meeting of the International Society of Electrochemistry (ISE, see logo). Around 1400 scientists from all over the world met in Seville to discuss modern aspects, progress in methods and new mechanistic insights.

  19. Minutes of the 23rd meeting of the International Nuclear Data Committee

    International Nuclear Information System (INIS)

    Nichols, A.L.

    2000-06-01

    The document contains the reports of the two working groups on 'Nuclear Data Dissemination and Co-ordination' and 'Nuclear Data Technology Transfer and Training', the full report of the 23rd meeting of the International Nuclear Data Committee, and seven appendices

  20. Proceedings of the 1994 international meeting on reduced enrichment for research and test reactors

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-08-01

    This meeting brought together participants in the international effort to minimize and eventually eliminate the use of highly enriched uranium in civilian nuclear programs. Papers cover the following topics: National programs; fuel cycle; nuclear fuels; analyses; advanced reactors; and reactor conversions. Selected papers have been indexed separately for inclusion to the Energy Science and Technology Database.

  1. International climate change policy: background and significance of upcoming COP17 meeting for South Africa

    CSIR Research Space (South Africa)

    Thambiran, Tirusha

    2011-09-01

    Full Text Available COP17 is primarily a meeting about climate change and what can be done internationally to mitigate climate change. The overarching mitigation goal is to develop a legally binding agreement to control and limit the amount of GHGs that countries would...

  2. Proceedings of the 1994 international meeting on reduced enrichment for research and test reactors

    International Nuclear Information System (INIS)

    1997-08-01

    This meeting brought together participants in the international effort to minimize and eventually eliminate the use of highly enriched uranium in civilian nuclear programs. Papers cover the following topics: National programs; fuel cycle; nuclear fuels; analyses; advanced reactors; and reactor conversions. Selected papers have been indexed separately for inclusion to the Energy Science and Technology Database

  3. 76 FR 53165 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-08-25

    ... Secretary of State for Economic, Energy, and Business Affairs Jose W. Fernandez and Committee Chair Ted... concerning issues and challenges in international economic policy. The meeting will focus on U.S.-Brazil... Coordinator Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, Energy...

  4. 25 October 2017 - Meeting on a South-East European International Institute for Sustainable Technologies

    CERN Multimedia

    Ordan, Julien Marius

    2017-01-01

    Meeting on a South-East European International Institute for Sustainable Technologies at CERN, organised by the Ministry of Science of Montenegro, followed by a lunch hosted by CERN Director-General F. Gianotti and a site visit to CMS counting room and S'Cool LAB.

  5. Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statements. The auditors` report on Western`s internal control structure disclosed two new reportable conditions and discussed the status of an unresolved condition from prior years. The new conditions involved the write-off of aging accounts receivable and the understatement of interest expense for inactive construction work orders. These reportable conditions are not considered to be material weaknesses. Western concurred with the audit recommendations and is responsible for necessary corrective actions. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements as noted in the internal control report. The report also disclosed an additional reportable condition directed to the Bureau of Reclamation (Reclamation) which is not considered to be a material weakness. Reclamation concurred with the audit recommendation and is responsible for necessary corrective action. The auditors` report on Western`s compliance with laws and regulations disclosed two new instances of noncompliance involving interest charges on all construction costs funded with Federal appropriations and other capitalized costs. The report also discussed the status of one instance of noncompliance from prior years. Western provided concurrence and corrective action plans for all of these instances of noncompliance.

  6. International VLBI Service for Geodesy and Astrometry 2004 General Meeting Proceedings

    Science.gov (United States)

    Vandenberg, Nancy R. (Editor); Baver, Karen D. (Editor)

    2004-01-01

    This volume is the proceedings of the third General Meeting of the International VLBI Service for Geodesy and Astromctry IVS), held in Otlawa, Canada, February 9-11,2004. The keynote of the third GM was visions for the next decade following the main theme of "Today's Results and Tomorrow's Vision". with a recognition that the outstanding VLBI results available today are the foundation and motivation for the next generation VLBI system requirements. The goal of the meeting was to provide an interesting and informative program for a wide cross section of IVS members, including station operators, program managers, and analysts.

  7. II International Congress on small animals and JDC-VEPA I National Meeting of Research in Animal Science

    OpenAIRE

    Autores Varios

    2013-01-01

    SCIENTIFIC RESEARCH INSTITUTE - INICIENFACULTY OF AGRICULTURAL SCIENCES II International Congress on small animals and JDC-VEPA I National Meeting of Animal science research RESEARCH GROUPS INPANTA-CEAS-GREBIAL-IRABI II International Congress on small animals and JDC-VEPA I National Meeting of Research in Animal Science

  8. 76 FR 77584 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-12-13

    ... International Law (ACPIL): Public Meeting on Electronic Commerce The Department of State, Office of Legal... electronic transferable records. Working Group IV (international electronic commerce) of the United Nations... electronic transferable records. A report from that meeting, once it is published, should be available at...

  9. 75 FR 47877 - U.S. Department of State Advisory Committee on Private International Law: Public Meeting on the...

    Science.gov (United States)

    2010-08-09

    ... International Law: Public Meeting on the Work of the UNCITRAL Working Group on International Arbitration and Conciliation In June, the United Nations Commission on International Trade Law (UNCITRAL) approved revisions to... the auspices of the Department of State's Advisory Committee on Private International Law, to obtain...

  10. Meeting report: GSC M5 roundtable at the 13th International Society for Microbial Ecology meeting in Seattle, WA, USA August 22-27, 2010.

    Science.gov (United States)

    Gilbert, Jack A; Meyer, Folker; Knight, Rob; Field, Dawn; Kyrpides, Nikos; Yilmaz, Pelin; Wooley, John

    2010-12-15

    This report summarizes the proceedings of the Metagenomics, Metadata, Metaanalysis, Models and Metainfrastructure (M5) Roundtable at the 13th International Society for Microbial Ecology Meeting in Seattle, WA, USA August 22-27, 2010. The Genomic Standards Consortium (GSC) hosted this meeting as a community engagement exercise to describe the GSC to the microbial ecology community during this important international meeting. The roundtable included five talks given by members of the GSC, and was followed by audience participation in the form of a roundtable discussion. This report summarizes this event. Further information on the GSC and its range of activities can be found at http://www.gensc.org.

  11. Meeting

    Indian Academy of Sciences (India)

    At the invitation of the Physical Research. Laboratory, the 58th Annual Meeting of the. Academy was held at Ahmedabad from 6 to 9. November 1992. The meetings were held at the. Physical Research Laboratory (PRL) and the. Space Applications Centre (SAC) and were organized by PRl, in cooperation with ~AC, the.

  12. Summary report of consultants meeting on IAEA International Database on Irradiated Nuclear Graphite Properties. 11. meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2009-05-01

    The 11th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties was held on 25-26 March 2009 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database, and make recommendations for action over the next year. This report contains the status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  13. Turning heads and changing minds transcending IT auditor archetypes

    CERN Document Server

    Ee, Chong

    2013-01-01

    This book provides the IT auditor (student or practitioner) with an understanding of soft skills. It takes a hard look at common auditor perceptions that can hinder an audit and offers practical techniques for overcoming them. Rather than issue a list of 'should dos', the book offers the reader an intuitive, organic approach, with real-life IT scenarios involving general computer, application and third-party controls at various stages of an audit life cycle.

  14. Audit market competition: auditor changes and the impact of tendering

    OpenAIRE

    Beattie, V.; Fearnley, S.

    1998-01-01

    Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes. In this paper, a questionnaire instrument is used to elicit perceptions of the factors which influence auditor-client realignments in this new environment and to indicate the relative influence of economic and behavioural factors. Positive, statistically significant associations were found between unsolicited approaches and the co...

  15. Fast reactor safety: proceedings of the international topical meeting. Volume 1

    International Nuclear Information System (INIS)

    1985-07-01

    The emphasis of this meeting was on the safety-related aspects of fast reactor design, analysis, licensing, construction, and operation. Relative to past meetings, there was less emphasis on the scientific and technological basis for accident assessment. Because of its broad scope, the meeting attracted 217 attendees from a wide cross section of the design, safety analysis, and safety technology communities. Eight countries and two international organizations were represented. A total of 126 papers were presented, with contributions from the United States, France, Japan, the United Kingdom, Germany, and Italy. Sessions covered in Volume 1 include: impact of safety and licensing considerations on fast reactor design; safety aspects of innovative designs; intra-subassembly behavior; operational safety; design accommodation of seismic and other external events; natural circulation; safety design concepts; safety implications derived from operational plant data; decay heat removal; and assessment of HCDA consequences

  16. Fast reactor safety: proceedings of the international topical meeting. Volume 2

    International Nuclear Information System (INIS)

    1985-07-01

    The emphasis of this meeting was on the safety-related aspects of fast reactor design, analysis, licensing, construction, and operation. Relative to past meetings, there was less emphasis on the scientific and technological basis for accident assessment. Because of its broad scope, the meeting attracted 217 attendees from a wide cross section of the design, safety analysis, and safety technology communities. Eight countries and two international organizations were represented. A total of 126 papers were presented, with contributions from the United States, France, Japan, the United Kingdom, Germany, and Italy. Sessions covered in Volume 2 include: safety design concepts; operational transient experiments; analysis of seismic and external events; HCDA-related codes, analysis, and experiments; sodium fires; instrumentation and control/PPS design; whole-core accident analysis codes; and impact of safety design considerations on future LMFBR developments

  17. Fast reactor safety: proceedings of the international topical meeting. Volume 2. [R

    Energy Technology Data Exchange (ETDEWEB)

    1985-07-01

    The emphasis of this meeting was on the safety-related aspects of fast reactor design, analysis, licensing, construction, and operation. Relative to past meetings, there was less emphasis on the scientific and technological basis for accident assessment. Because of its broad scope, the meeting attracted 217 attendees from a wide cross section of the design, safety analysis, and safety technology communities. Eight countries and two international organizations were represented. A total of 126 papers were presented, with contributions from the United States, France, Japan, the United Kingdom, Germany, and Italy. Sessions covered in Volume 2 include: safety design concepts; operational transient experiments; analysis of seismic and external events; HCDA-related codes, analysis, and experiments; sodium fires; instrumentation and control/PPS design; whole-core accident analysis codes; and impact of safety design considerations on future LMFBR developments.

  18. Fast reactor safety: proceedings of the international topical meeting. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    1985-07-01

    The emphasis of this meeting was on the safety-related aspects of fast reactor design, analysis, licensing, construction, and operation. Relative to past meetings, there was less emphasis on the scientific and technological basis for accident assessment. Because of its broad scope, the meeting attracted 217 attendees from a wide cross section of the design, safety analysis, and safety technology communities. Eight countries and two international organizations were represented. A total of 126 papers were presented, with contributions from the United States, France, Japan, the United Kingdom, Germany, and Italy. Sessions covered in Volume 1 include: impact of safety and licensing considerations on fast reactor design; safety aspects of innovative designs; intra-subassembly behavior; operational safety; design accommodation of seismic and other external events; natural circulation; safety design concepts; safety implications derived from operational plant data; decay heat removal; and assessment of HCDA consequences.

  19. Proceedings of the 1978 international meeting on reduced enrichment for research and test reactors

    International Nuclear Information System (INIS)

    Travelli, A.

    1993-08-01

    November 9-10, 1978, marked the first of what has become an annual event - the International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR). The RERTR Program had been started only three months earlier, and the meeting brought together for the first time many people who became major program participants in later years. This first meeting emphasized fuel development, and while it established the basis for all later meetings, it was unique in several respects. It was a time of feeling each other out, and of sharing new ideas, concerns, and hopes. In the absence of an established precedent, a number of participants came with written papers while others made only verbal presentations. Informality added spice and special importance to the discussions at the end of each presentation and, especially, to the panel discussion at the end of the meeting. An important achievement was a consensus on near-, medium-, and long-term density goals for the various fuels. This consensus resulted in a list written on the blackboard at the end of the panel discussion, and reproduced on page 216, which outlined the goals of each fabricator. Luckily, both presentations and discussions were recorded on audio tape. These recordings were transcribed and used to complete the informal presentations and to append the discussions at the end of each presentation. Considerable effort was expended in clearing the transcribed papers and key discussions with the participants. A few issues could not be resolved quickly, and in the frantic rush of those early years, these proceedings were set aside. Believing that the proceedings of this first meeting are important as a historical record of the beginning of the international RERTR effort, we have recently dusted off the manuscript and finished our editing job

  20. Minutes of the 22nd meeting of the International Nuclear Data Committee

    International Nuclear Information System (INIS)

    Nichols, A.L.

    1999-09-01

    At the twenty-second meeting (held at IAEA Headquarters in Vienna, Austria, 11-14 May 1999), the International Nuclear Data Committee (INDC) formed four working groups: 1. Review of Nuclear Data Section (IAEA-NDS) Programme; 2. Technology Transfer and Training; 3. Nuclear Data Dissemination; 4. Review of Data Development. The detailed deliberations, conclusions and recommendations of each working group are given in this report

  1. Abstracts and available papers presented at the 2005 International RERTR Meeting

    International Nuclear Information System (INIS)

    2005-01-01

    Oral and poster presentations of the Meeting covered the following topics: National and international programs related to Reduced Enrichment for Research and Test Reactors (RERTR). Development of new fuel types, testing, fabrication, modelling. Studies of reactor cores conversion from highly enriched to low enriched fuel, including licensing. New and converted reactors. Spent fuel management including storage and transportation. Production of Molybdenum 99 under converted core conditions

  2. Proceedings of the international topical meeting on remote systems and robotics in hostile environments

    International Nuclear Information System (INIS)

    Anon.

    1987-01-01

    This book contains the proceedings of the International Topical Meeting on Remote Systems and Robotics in Hostile Environments. It is organized under the following sessions: Worldwide Applications Overview; Operating Mobile Systems; Sensors and Control Systems; Space Applications; Reactor Operations and Surveillance; Remote Equipment for Hazardous Operations; Future Mobile System; Mining and Construction Operations; Special Applications; Hot Cell Applications; Processing; Reactor Operations and Maintenance; Decontamination and Waste Handling; Remote Handling Development and Demonstration

  3. Summary report of an IAEA technical meeting on International Code Centres Network

    International Nuclear Information System (INIS)

    Clark, R.E.H.

    2009-02-01

    Eleven international experts on computational aspects of atomic, molecular and particle surface interaction data for fusion energy research participated in a technical meeting to initiate an International Code Centres Network. The participants reviewed the capabilities and future directions in their computational efforts at their institutions. Different methods of accessing the computational facilities were discussed, and a proposed method of linking efforts was formulated. A consensus was reached on forming a flexible organization with the ability to adjust and adapt to future needs of the fusion community as new experimental devices are developed, requiring different priorities of data generation. (author)

  4. Full text publication rates of studies presented at an international emergency medicine scientific meeting.

    Science.gov (United States)

    Chan, Jannet W M; Graham, Colin A

    2011-09-01

    The publication rate of full text papers following an abstract presentation at a medical conference is variable, and few studies have examined the situation with respect to international emergency medicine conferences. This retrospective study aimed to identify the publication rate of abstracts presented at the 2006 International Conference on Emergency Medicine (ICEM) held in Halifax, Canada. The full text publication rate was 33.2%, similar to previous emergency medicine meetings. English language barriers may play a role in the low publication rate seen.

  5. The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2017-01-01

    service context. To empirically determine the impact of reputation on establishing relational ties, this study applies exponential random graph models (ERGMs) for multilevel networks. The case study was carried out in the Danish field of mandatory audits, and findings here make a valuable contribution...... to the literature on auditor selection. A total of 774 annual reports were collected from 145 - 165 Danish public listed companies, and the relational data of companies was assembled, as comprised of the members of supervisory boards and partners who signed audit reports during the five-year period from 2010...

  6. EDITORIAL: Special issue containing contributions from the Fourth International Brain-Computer Interface Meeting Special issue containing contributions from the Fourth International Brain-Computer Interface Meeting

    Science.gov (United States)

    Vaughan, Theresa M.; Wolpaw, Jonathan R.

    2011-04-01

    This special issue of Journal of Neural Engineering is a result of the Fourth International Brain-Computer Interface Meeting, which was held at the Asilomar Conference Center in Monterey, California, USA from 31 May to 4 June, 2010. The meeting was sponsored by the National Institutes of Health, The National Science Foundation and the Department of Defense, and was organized by the Wadsworth Center of the New York State Department of Health. It attracted over 260 participants from 17 countries—including many graduate students and postdoctoral fellows—and featured 19 workshops, platform presentations from 26 research groups, 170 posters, multiple brain-computer interface (BCI) demonstrations, and a keynote address by W Zev Rymer of the Rehabilitation Institute of Chicago. The number of participants and the diversity of the topics covered greatly exceeded those of the previous meeting in 2005, and testified to the continuing rapid expansion and growing sophistication of this exciting and still relatively new research field. BCI research focuses primarily on using brain signals to replace or restore the motor functions that people have lost due to amyotrophic lateral sclerosis (ALS), a brainstem stroke, or some other devastating neuromuscular disorder. In the last few years, attention has also turned towards using BCIs to improve rehabilitation after a stroke, and beyond that to enhancing or supplementing the capabilities of even those without disabilities. These diverse interests were represented in the wide range of topics covered in the workshops. While some workshops addressed broad traditional topics, such as signal acquisition, feature extraction and translation, and software development, many addressed topics that were entirely new or focused sharply on areas that have become important only recently. These included workshops on optimizing P300-based BCIs; improving the mutual adaptations of the BCI and the user; BCIs that can control neuroprostheses

  7. 76 FR 9072 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-02-16

    ... International Law (ACPIL): Public Meeting on Jurisdiction and the Recognition and Enforcement of Judgments The Department of State, Office of Legal Adviser, Office of Private International Law would like to give notice... the Council on General Affairs and Policy of the Hague Conference on Private International Law...

  8. Training the trainers: How to meet the challenges and reap the benefits of the international classroom

    DEFF Research Database (Denmark)

    Lauridsen, Karen M.

    With more and more teachers teaching and students learning through the medium of a foreign language, there is a growing need for professional development of these higher education teachers so that they may be empowered to meet the challenges and reap the benefits of the international classroom...... and international study programmes. The aim of this workshop is to raise awareness and share experience among participants on how to address these issues. Based on a short introduction by the workshop leader, we will discuss (i) what the most important issues are and (ii) how they may be addressed. All workshop...... messages will be (new) ideas on how to be empowered as a (content) teacher – or how to empower such teachers – to teach international classrooms to the benefit of all students....

  9. Meeting

    Indian Academy of Sciences (India)

    The organization and arrangements for the scientific meetings, cultural event and the visits to Lothal and SAC were superb. The Academy is grateful to the Physical Research Laboratory particularly R K Varma, Director, PRL, to the. Institute for Plasma Research and its Director. P K Kaw, to the Space Applications Centre and.

  10. Meeting

    Indian Academy of Sciences (India)

    the Defence Minister, Government of India on some of his experiences in technology development in India. A summary of his lecture appears in this issue. In the afternoon the .... of steel armour for our Light Tank which has found wide application to meet the ... basic issues: how information is encoded in the structure of DNA ...

  11. Meeting

    Indian Academy of Sciences (India)

    1985-11-07

    Nov 7, 1985 ... Business Meeting of Fellows. Evening Lecture. Architecture of the universe- R Cowsik ... and technical capabilities to plan, design and build satellites for earth observations, such as. Bhaskara I and II have ... Water Resources Systems Planning-. Some case studies for India. Edited by. Mahesh C Chaturvedi ...

  12. Don Quixote and the Auditor from México: a disagreement between a knight and a gentleman

    Directory of Open Access Journals (Sweden)

    María Eugenia Mayer

    2009-12-01

    Full Text Available Don Quixote’s first adventure, the combat with the Basque, and his last one, in which he meets the Auditor, both deal with a «knight»/gentleman who is leaving for the West Indies. The opposite pole of the Manchego knight is the gentleman appointed to the Audience of New Spain, ca. 1600, during Lerma’s Privacy. This lawyer/auditor hears two «cases»: the «strange humor» of the Manchegan, as told by the priest who has found an anonymous manuscript; and the «unnexpected business» of his future son-in-law, who will accompany him to Mexico, heir to a title. The Oidor’s discreet proceedings contrast with Don Quixote’s open proclaims, thus serving as key to a bicostal (Spain/Indies reading of the

  13. Scientific Meetings Database: A New Tool for CTBT-Related International Cooperation

    Energy Technology Data Exchange (ETDEWEB)

    Knapik, Jerzy F.; Girven, Mary L.

    1999-08-20

    The mission of international cooperation is defined in the Comprehensive Nuclear-Test-Ban Treaty (CTBT). Ways and means of implementation were the subject of discussion during the International Cooperation Workshop held in Vienna in November 1998, and during the Regional Workshop for CTBTO International Cooperation held in Cairo, Egypt in June 1999. In particular, a database of ''Scientific and Technical Meetings Directly or Indirectly Related to CTBT Verification-Related Technologies'' was developed by the CTBTO PrepCom/PTS/International Cooperation section and integrated into the organization's various web sites in cooperation with the U.S. Department of Energy CTBT Research and Development Program. This database, the structure and use of which is described in this paper/presentation is meant to assist the CTBT-related scientific community in identifying worldwide expertise in the CTBT verification-related technologies and should help experts, particularly those of less technologically advanced States Signatories, to strengthen contacts and to pursue international cooperation under the Tredy regime. Specific opportunities for international cooperation, in particular those provided by active participation in the use and further development of this database, are presented in this paper and/or presentation.

  14. La auditoría y el control como base para minimizar los riesgos en ambiente empresarial moderno

    Directory of Open Access Journals (Sweden)

    Sidia Vera Gutiérrez

    2016-12-01

    Abstract   This study aims to determine the fundamental role of universities and training institutions in the diffusion and fixing concepts, modern criteria and tools of an adequate integrated internal control also establish the risks faced by entities in the modern environment, in order the auditor to achieve good management and proper accountability to society. He discerned on the changing trends in information and virtual communication, to assess and predict its effects, it was concluded that modern auditors to globalization and the speed of information and virtual communication, require new and different techniques and skills evaluation of internal controls but mainly a change in the conceptualizations of the control process and a critical attitude to achieve greater efficiency in their organizations, to ensure compliance with the International Standards on Auditing and Code of Ethics. A traditional Auditor evaluation of internal control, facing a great challenge, a more complex and far-reaching work through the evaluation of the models proposed, in order to determine appropriate strategies to define new horizons that maximize opportunities and minimize risks

  15. Proceedings of the Sixth General Meeting of the International VLBI Service for Geodesy and Astrometry

    Science.gov (United States)

    Behrend, Dirk (Editor); Baver, Karen D. (Editor)

    2010-01-01

    This volume is the proceedings of the sixth General Meeting of the International VLBI Service for Geodesy and Astrometry (IVS), held in Hobart, Tasmania, Australia, February 7-13, 2010. The contents of this volume also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/gm2010. The keynote of the sixth GM was the new perspectives of the next generation VLBI system under the theme "VLBI2010: From Vision to Reality". The goal of the meeting was to provide an interesting and informative program for a wide cross-section of IVS members, including station operators, program managers, and analysts. This volume contains 88 papers. All papers were edited by the editors for usage of the English language, form, and minor content-related issues.

  16. Meeting report: the Schizophrenia International Research Society (SIRS) South America Conference (August 5-7, 2011).

    Science.gov (United States)

    Massuda, Raffael; Chaves, Cristiano; Trzesniak, Clarissa; Machado-de-Sousa, Joao P; Zanetti, Marcus V; Murray, Robin M; Gattaz, Wagner F; Busatto, Geraldo F

    2012-05-01

    On August 5-7, 2011, São Paulo was home to the first regional meeting of the Schizophrenia International Research Society (SIRS). Over 400 people from many countries attended the activities and contributed with around 200 submissions for oral and poster presentations. This article summarizes the data presented during the meeting, with an emphasis on the plenary talks and sessions for short oral presentations. For information on the poster presentations, readers are referred to the special issue of Revista de Psiquiatria Clínica (Brazil) dedicated to the conference (available at: http://www.hcnet.usp.br/ipq/revista/vol38/s1/). Copyright © 2012 Elsevier B.V. All rights reserved.

  17. 78 FR 19062 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-03-28

    ... International Law (ACPIL): Public Meeting on Electronic Commerce The Office of the Assistant Legal Adviser for... UNCITRAL's Working Group IV (electronic commerce), the UNCITRAL Secretariat has prepared draft provisions... on electronic transferable records. The public meeting will take place on Tuesday, April 30, 2013...

  18. Proceedings of the international specialist meeting on BWR-pressure suppression containment technology. Vol. 1

    International Nuclear Information System (INIS)

    Schultheiss, G.F.

    1981-01-01

    In the frame of R + D-work for BWR-pressure suppression systems the GKSS-Forschungszentrum Geesthacht GmbH organized an international specialist meeting. All important safety relevant aspects of pressure suppression system technology have been included. About 60 experts from USA, Japan, Sweden, Italy, Netherlands and the Federal Republic of Germany participated. They came from licensing authorities, vendors, research centers and universities. In 24 papers they have shown the world-wide present status of theoretical and experimental know-how on pressure suppression system behaviour. In discussions and working groups recommendations for future work have been compiled. (orig.) [de

  19. IGORR 2: Proceedings of the 2. meeting of the International Group On Research Reactors

    International Nuclear Information System (INIS)

    1992-01-01

    The International group on Research Reactors was formed to facilitate the sharing of knowledge and experience among those institutions and individuals who are actively working to design, build, and promote new research reactors or to make significant upgrades to existing facilities. Sessions during this second meeting were devoted to research reactor reports (GRENOBLE reactor, FRM-II, HIFAR, PIK, reactors at JAERI, MAPLE, ANS, NIST, MURR, TRIGA, BR-2, SIRIUS 2); other neutron sources; and two workshops were dealing with research and development results and needs and reports on progress in needed of R and D areas identified at IGORR 1

  20. A prática da enfermeira em auditoria em saúde La práctica de la enfermera en auditoría de salud Nurses' practice in health audit

    Directory of Open Access Journals (Sweden)

    Karina Araújo Pinto

    2010-09-01

    in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Único de Saúde - Unique Health System, in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit - both inside and outside of health organizations - the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users.

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

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2012-12-01

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

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  3. Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private int...

  4. The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

    NARCIS (Netherlands)

    Gold, A.H.; Klynsmit, P.; Wallage, P.; Wright, Arnold

    2018-01-01

    After the recent financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these alternative

  5. The influence of auditor choice on cost of debt capital for listed companies

    OpenAIRE

    Li, S. (Sijie)

    2013-01-01

    Abstract Purpose: This study aims to examine the impact of auditor choice on debt pricing for listed companies by using the samples of listed companies in U.S. In this paper, Big 4 audit firms are considered to be “high-quality” auditors and consequently they provide a higher perceived and actual audit quality. Design: The influence of auditor choice o...

  6. Second meeting of the International Working Group on Advanced Technologies for Water Cooled Reactors, Helsinki, 6-9 June 1988

    International Nuclear Information System (INIS)

    1989-05-01

    The Second Meeting of the IAEA International Working Group on Advanced Technologies for Water Cooled Reactors (IWGATWR) was held in Helsinki, Finland, from 6-9 June 1988. The Summary Report (Part II) contains the papers which review the national programmes since the first meeting of IWGATWR in May 1987 in the field of Advanced Technologies for Water Cooled Reactors and other presentations at the Meeting. A separate abstract was prepared for each of these 12 papers presented at the meeting. Figs and tabs

  7. PREFACE: ELC International Meeting on Inference, Computation, and Spin Glasses (ICSG2013)

    Science.gov (United States)

    Kabashima, Yoshiyuki; Hukushima, Koji; Inoue, Jun-ichi; Tanaka, Toshiyuki; Watanabe, Osamu

    2013-12-01

    The close relationship between probability-based inference and statistical mechanics of disordered systems has been noted for some time. This relationship has provided researchers with a theoretical foundation in various fields of information processing for analytical performance evaluation and construction of efficient algorithms based on message-passing or Monte Carlo sampling schemes. The ELC International Meeting on 'Inference, Computation, and Spin Glasses (ICSG2013)', was held in Sapporo 28-30 July 2013. The meeting was organized as a satellite meeting of STATPHYS25 in order to offer a forum where concerned researchers can assemble and exchange information on the latest results and newly established methodologies, and discuss future directions of the interdisciplinary studies between statistical mechanics and information sciences. Financial support from Grant-in-Aid for Scientific Research on Innovative Areas, MEXT, Japan 'Exploring the Limits of Computation (ELC)' is gratefully acknowledged. We are pleased to publish 23 papers contributed by invited speakers of ICSG2013 in this volume of Journal of Physics: Conference Series. We hope that this volume will promote further development of this highly vigorous interdisciplinary field between statistical mechanics and information/computer science. Editors and ICSG2013 Organizing Committee: Koji Hukushima Jun-ichi Inoue (Local Chair of ICSG2013) Yoshiyuki Kabashima (Editor-in-Chief) Toshiyuki Tanaka Osamu Watanabe (General Chair of ICSG2013)

  8. Auditoría de la formación

    OpenAIRE

    Sánchez Henríquez, José

    2000-01-01

    La Auditoría de la Formación es un concepto contemporáneo que vincula el área de recursos humanos en la organización con el concepto de auditoría, en este trabajo se presentan conceptos técnicos de pedagogía laboral, formación, cambio, el proceso formativo y se muestran dos modelos de revisión los cuales se explican en detalle. Fil: Sánchez Henríquez, José. Universidad de Talca. Chile

  9. La Rábida 2015 International Scientific Meeting on Nuclear Physics

    CERN Document Server

    Alonso, Clara; Andrés, María; Pérez-Bernal, Francisco

    2016-01-01

    This volume covers invited papers presented during the La Rábida 2015 International Scientific Meeting on Nuclear Physics, which can be considered heir of a well known series of triennial international summer schools on Nuclear Physics organized from 1982 till 2003 by the Basic Nuclear Physics group in the University of Sevilla. The La Rábida 2015 meeting offered to graduate students and young researchers a broad view of the field of Nuclear Physics. The first invited speaker presented the state-of-the-art of Relativistic Mean Field calculations. The second set of notes covers selected topics in gamma ray spectroscopy with exotic nuclei. The third speaker presented an introduction to the subject of severe accidents in nuclear power plants. In the forth set of notes, the author illustrated how to use laser spectroscopy to determine very important observables of atomic nuclei. The fifth speaker devoted its notes to explain several aspects of neutrino physics. Finally, the sixth speaker presented an overview o...

  10. GENERAL INFORMATION MEETING on the European Co-operative Association of International Civil Servants (AMFIE)

    CERN Multimedia

    HR Department

    2010-01-01

    Wednesday 29 September 2010 at 11h (160/1-009) Mr. Dimitri ARGYROPOULOS, Chairman of AMFIE's*) Board of Directors and Mrs. Janine RIVALS, Member of AMFIE's Board of Directors, will make a general presentation on AMFIE's personal financial services and how they may benefit international civil servants. They will also focus on the particular financial challenges faced by expatriate civil servants and on the solutions AMFIE can offer. The presentation will be followed by a question and answer session. Private consultations - 9:00 to 11:00 and 14:00 to 17:30 (5/1-030) Participants who wish to meet AMFIE's representatives for one-to-one private consultations are invited to contact directly Mrs. Janine Rivals (+33/1 45 35 70 79, GSM +33/6 63 58 36 62 or jr@amfie.org) or AMFIE's Secretariat in Luxembourg (+352/42 36 61-1 or amfie@amfie.org). A dedicated form will also be available for this purpose in the meeting room during the presentation. *)\tAMFIE is a cooperative society open exclusively to international ...

  11. Introduction to the special issue from the 2014 meeting of the International Behavioral Neuroscience Society.

    Science.gov (United States)

    Young, Jared W; Hall, F Scott; Pletnikov, Mikhail; Kent, Stephen

    2015-11-01

    In 2013, President Obama launched what has been optimistically described as the "decade of the brain". The launch of this effort comes on the back of widespread acknowledgement that more is required to aid those suffering from mental health disorders. Specifically, a greater understanding of the neural circuitry related to behaviors specific to mental health disorders is needed. The field of research that relates the circuitry of the brain to specific aspects of behavior is referred to as behavioral neuroscience. The International Behavioral Neuroscience Society (IBNS) was founded in 1992 specifically to meet on an annual basis and present the latest research findings in this field, and to gather together the international research community to discuss issues important for the development and progress of this scientific discipline. This special issue includes reviews of topics of emerging interest and advancing knowledge in behavioral neuroscience, based on symposia presented at the 2014 IBNS meeting. Topics discussed at the annual IBNS meeting ranged from investigations of the neural mechanisms underlying bipolar disorder, schizophrenia, depression, traumatic brain injury, and risk-taking behavior, to behavioral consequences of obesity and immune dysfunction. Novel treatment areas are covered such as the use of deep brain stimulation, as well as investigation of the behavioral impacts of nicotine withdrawal and how this research will influence the development of nicotine cessation treatments. Hence, this special issue covers a wide-range of topics in behavioral neuroscience offering an insight into the challenges faced by researchers in this decade of the brain. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. ICANS-XIV. The fourteenth meeting of the international collaboration on advanced neutron sources

    International Nuclear Information System (INIS)

    Carpenter, J. M.; Tobin, C. A.

    1999-01-01

    The meeting began with a reception on Sunday evening. Monday's plenary sessions included status reports on the four operating spallation neutron sources, IPNS, ISIS, KENS, and the Lujan Center; on the INR source under construction at Troitsk; on the IBR-2 pulsed reactor at Dubna; and on proposals for five new installations. We also heard reports on spin-off activities: the ASTE tests (liquid mercury target tests at the AGS accelerator at Brookhaven), the ACoM activities (developments aimed to provide cold moderators suitable for high-power pulsed sources), and the International Workshop on Cold Moderators for Pulsed Neutron Sources, held in September 1997 at Argonne. Jose Alonso and Bob Macek delivered enlightening invited talks overviewing linear accelerators and rings for spallation neutron sources. The rest of the meeting was devoted to targets and moderators and to instrumentation in a normal rotation of ICANS topics. There were altogether 84 oral reports and 23 poster presentations. On Tuesday and on Wednesday morning, we divided into separate series of sessions on Instrumentation and on Targets and Moderators. In the first, we had reports and discussions on instrumentation and techniques, on computer software, on instrument suites, and on new instruments and equipment. In the second series were sessions on liquid target systems, on solid target systems, on neutron production and target physics, on moderator physics and performance, and on target and moderator neutronics. The Tuesday evening meetings went on until 10:00, making for a 14-hour working day. That everyone willingly endured the long hours is a credit to the dedication of the attendees. On Wednesday afternoon, we boarded buses for the 1-hour trip to Argonne, where attendees toured IPNS and the Advanced Photon Source. Returning to Starved Rock, we enjoyed boat rides on the Illinois River and then a barbecue banquet dinner at the Lodge. All day Thursday and Friday morning, the attendees, in small

  13. Medical laboratories in sub-Saharan Africa that meet international quality standards.

    Science.gov (United States)

    Schroeder, Lee F; Amukele, Timothy

    2014-06-01

    A recent survey of laboratories in Kampala, Uganda, demonstrated that only 0.3% of laboratories (3/954) met international quality standards. To benchmark laboratory quality throughout the rest of sub-Saharan Africa (SSA), we compiled a list of SSA laboratories meeting international quality standards. Accrediting bodies were queried via online registries or direct communication in May 2013. There were 380 laboratories accredited to international standards in SSA. Ninety-one percent were in South Africa. Thirty-seven of 49 countries had no laboratories accredited to international quality standards. Accredited laboratory density (per million people) in South Africa, Namibia, and Botswana were similar to those in many European countries. Single variable linear regression showed a correlation between accredited laboratory density and health expenditures per person (adjusted R(2) = 0.81, P clinical laboratory. For those that do, there is a strong correlation between country-specific accredited laboratory density and per-capita health expenditures. Copyright© by the American Society for Clinical Pathology.

  14. PREFACE: 2nd International Meeting for Researchers in Materials and Plasma Technology

    Science.gov (United States)

    Niño, Ely Dannier V.

    2013-11-01

    These proceedings present the written contributions of the participants of the 2nd International Meeting for Researchers in Materials and Plasma Technology, 2nd IMRMPT, which was held from February 27 to March 2, 2013 at the Pontificia Bolivariana Bucaramanga-UPB and Santander and Industrial - UIS Universities, Bucaramanga, Colombia, organized by research groups from GINTEP-UPB, FITEK-UIS. The IMRMPT, was the second version of biennial meetings that began in 2011. The three-day scientific program of the 2nd IMRMPT consisted in 14 Magisterial Conferences, 42 Oral Presentations and 48 Poster Presentations, with the participation of undergraduate and graduate students, professors, researchers and entrepreneurs from Colombia, Russia, France, Venezuela, Brazil, Uruguay, Argentina, Peru, Mexico, United States, among others. Moreover, the objective of IMRMPT was to bring together national and international researchers in order to establish scientific cooperation in the field of materials science and plasma technology; introduce new techniques of surface treatment of materials to improve properties of metals in terms of the deterioration due to corrosion, hydrogen embrittlement, abrasion, hardness, among others; and establish cooperation agreements between universities and industry. The topics covered in the 2nd IMRMPT include New Materials, Surface Physics, Laser and Hybrid Processes, Characterization of Materials, Thin Films and Nanomaterials, Surface Hardening Processes, Wear and Corrosion / Oxidation, Modeling, Simulation and Diagnostics, Plasma Applications and Technologies, Biomedical Coatings and Surface Treatments, Non Destructive Evaluation and Online Process Control, Surface Modification (Ion Implantation, Ion Nitriding, PVD, CVD). The editors hope that those interested in the are of materials science and plasma technology, enjoy the reading that reflect a wide range of topics. It is a pleasure to thank the sponsors and all the participants and contributors for

  15. 76 FR 56865 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-09-14

    ... International Law (ACPIL): Public Meeting on Electronic Commerce The Department of State, Office of Legal... future work of Working Group IV (international electronic commerce) of the United Nations Commission on... electronic commerce. The report of the Forty-fourth session of UNCITRAL describes the future work of Group IV...

  16. Proceedings of the Inaugural Meeting of the International Forum for Reactor Aging Management (IFRAM)

    Energy Technology Data Exchange (ETDEWEB)

    Bond, Leonard J.; Brenchley, David L.

    2011-09-01

    In almost all countries with nuclear power plants (NPPs), regulatory authorities and the nuclear industry are looking at some form of extended operating periods. To support life extension activities it is necessary to ensure the continued safety and reliability of system, structures, and components, and the component materials. Internationally, a variety of individual national and international activities have been initiated including Plant Life Management through the International Atomic Energy Agency, Electric Power Research Institute’s Long Term Operation program, and various national programs in managing materials degradation and related topics. The U.S. Nuclear Regulatory Commission (NRC) engaged the international community in workshops in 2005-2006 to identify research needs and to collect information in an expert panel report on Proactive Management of Materials Degradation (PMMD), which was reported in NUREG/CR-6923. These results are also available via an Information Tool on the internet at http://pmmd.pnl.gov. This information builds on the extensive compilations known as the GALL Report (Generic Aging Lessons Learned, NUREG-1801, Vols. 1 and 2). Pacific Northwest National Laboratory (PNNL) recently issued a report on the review of various international activities in PMMD (PNNL-17779). There have also been initiatives by Electricite de France, Tokyo Electric Power Company, EPRI, and others to establish a "Materials Aging Institute." Within the materials degradation research community there are also networks and technical meetings focused on some elements of PMMD. In spite of all these efforts, there is currently no forum to bring together these diverse activities and provide coordinated information exchange and prioritization of materials aging management/PMMD topics. It is believed that the International Forum for Reactor Aging Management (IFRAM) would be a good way to achieve this goal and help develop new approaches for ensuring continued safe

  17. Update on fertility preservation from the Barcelona International Society for Fertility Preservation-ESHRE-ASRM 2015 expert meeting

    DEFF Research Database (Denmark)

    Martinez, Francisca; Yding Andersen, Claus

    2017-01-01

    on the need to provide counselling about currently available FP options to all individuals wishing to preserve their fertility. STUDY DESIGN, SIZE, DURATION: An international meeting with representatives from expert scientific societies involved in FP was held in Barcelona, Spain, in June 2015. PARTICIPANTS/MATERIALS......, SETTING, METHODS: Twenty international FP experts belonging to the American Society of Reproductive Medicine, ESHRE and the International Society of Fertility Preservation reviewed the literature up to June 2015 to be discussed at the meeting, and approved the final manuscript. At the time this manuscript...

  18. COOPERATION AND COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDITING

    Directory of Open Access Journals (Sweden)

    DIANA DUMITRESCU

    2016-02-01

    Full Text Available Between external and internal auditors it is necessary to be a good cooperation and coordination; both professionals have to be involved in building a good working relationship. Objectives of the external and internal auditors are different from the company point of view, but in the achievement of the specific goals, there are interactions and work cooperation. If the internal auditors work together with the external auditors the results will be an increasing of the quality and the effectiveness of the organization`s systems and activities. If the external auditors work together with the internal auditors will result a decreasing of the amount of the testing they do, and as consequences’ a reducing of the fees. Because there are many benefits of the cooperation between external and internal auditing it is important to find out how could be coordinated these two professional activities. This study has the purpose to examine the most important provisions that promote such kind of cooperation and work like necessary tools for coordination and to identify the Romanian`s internal and external auditors perceptions regarding that cooperation and coordination. The objective of the study is to identify the nature of the relationship between the internal audit function and the organizations’ external auditors regarding their interactions and their cooperation.

  19. Um Estudo sobre a Atuação da Auditoria Interna na Detecção de Fraudes nas Empresas do Setor Privado no Estado de São PauloA Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao PauloUn Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de São Paulo

    Directory of Open Access Journals (Sweden)

    NASCIMENTO, Weslley Souza do

    2005-09-01

    Full Text Available RESUMOA Auditoria Interna é a especialização contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administração, com a finalidade de coibir os processos de erros e fraudes nas organizações. Atualmente a grande quantidade de escândalos fraudulentos na área contábil e financeira das empresas leva à uma reflexão do papel e da eficácia deste departamento nos processos de detecção de fraudes. Salienta-se que as fraudes podem ocorrer no ambiente contábil, financeiro, de controle interno e ético. Desta forma, o artigo propõe uma pesquisa empírica a fim de constatar a eficácia da Auditoria Interna nos processos de detecção de fraudes. Concluindo, o artigo enfatiza a importância das ferramentas e procedimentos de auditoria nos trabalhos de detecção de fraudes, bem como a eficácia dos auditores internos neste tipo de trabalho.ABSTRACTInternal Audit is the countable specialization directed to test the effectiveness of the operational and countable controls implanted by the administration, with the purpose to restrain the processes of errors and frauds in the organizations. Nowadays the great amount of fraudulent scandals in the countable and financial areas of the companies leads to a reflection about the role and the effectiveness of this department in the processes of detention of frauds. It is stressed that frauds can occur in the countable environment, financial, of internal and ethical control. In this way the article considers an empirical research in order to put into evidence the effectiveness of the Internal Auditorship in the processes of detention of frauds. As a conclusion, the article emphasizes the importance of the auditing tools and procedures in the task of detecting frauds as well as the effectiveness of internal auditors in such type of work.RESUMENLa Auditoría Interna es la especialización contable que se dedica a probar la eficacia de los controles operacionales y

  20. Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi)

    OpenAIRE

    Sutrisno, Sutrisno; Fajarwati, Diana

    2014-01-01

    The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionna...

  1. Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit terhadap Kualitas Hasil Audit (Studi pada Auditor BPK RI Perwakilan Provinsi Aceh)

    OpenAIRE

    ningsih, fatria; Nadirsyah, Nadirsyah

    2017-01-01

    Audit Quality is not easy to define because of many diverse factors affecting quality. This study aims to determine the effect of Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit on the Audit Quality. The data used in this study are primary data by spreading the questionnaire to all auditors in BPK RI Representative province office in Aceh. The population in this study are all auditors at BPK-RI representative office in Aceh. The collecting of da...

  2. Clays in natural and engineered barriers for radioactive waste confinement - 5. International meeting. Book of abstracts

    International Nuclear Information System (INIS)

    2012-10-01

    The purpose of this fifth international meeting is to bring again together specialists in the different disciplines related to clays and clay minerals, with scientists from organizations engaged in disposal of radioactive waste in order to evaluate the progress of the research conducted in that field. Multidisciplinary approaches including geology, mineralogy, geochemistry, rheology, physics and chemistry of clay minerals and assemblages are required in order to provide a detailed characterization of the geological host formations considered for the disposal of radioactive waste and to assess the behaviour of engineered and natural barriers when submitted to various types of perturbations induced by such facilities. The evaluation of the performances of the natural barrier as well as of the impact of repository-induced disturbances upon the confinement properties of clay-rich geological formations constitute major objectives for the experimental programs being and/or to be conducted in underground research laboratories, for interpreting the subsequent scientific results, for modelling the long-term behaviour of radioactive waste repositories and carrying out safety assessment exercises. The meeting covers all the aspects of clay characterization and behaviour considered at various times and space scales relevant to confinement of radionuclides in clay from basic phenomenological processes description, to the global understanding of the performance and safety at repository and geological scales. Special emphasis will be put on the modelling of processes occurring at the mineralogical level within the clay barriers. The topics covered by the program of the meeting are also supposed to be coherent with the general objectives proposed within the Strategic Research Agenda elaborated through the Implementing Geological Disposal of Radioactive Waste Technology Platform (IGD-TP). In this context, the meeting will also offer a particular opportunity to present the more

  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. Board and auditor interlocks and voluntary disclosure in annual reports

    NARCIS (Netherlands)

    Braam, G.J.M.; Borghans, L.

    2014-01-01

    Purpose – The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports. Design/methodology/approach – Using a sample of 149 non-financial companies publicly

  5. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    First Lady

    2013-06-30

    Jun 30, 2013 ... report communicates the auditor's findings to outsiders and plays a crucial role in warning financial statements ..... African Petroleum. Plc. Akintola Williams. Deloitte. 3. 3. 3. 1. 1. 7. May and Baker. Nigeria Plc. Akintola Williams. Deloitte. 1. 1. 1. 1. 1. 8. First Bank of. Nigeria Plc. Akintola Williams. Deloitte. 1. 1.

  6. La auditoría de los instrumentos financieros derivados

    Directory of Open Access Journals (Sweden)

    Vernor Mesén Figueroa

    2010-10-01

    Full Text Available El tema de los derivados ha tomado gran relevancia en Costa Rica durante los últimos años, principalmente como consecuencia de la adopción del sistema de bandas para definir el tipo de cambio. Por tratarse de un producto nuevo y de mayor sofisticación es importante dar a conocer los estándares internacionales definidos en materia contable y consecuentemente a nivel de auditoría, siendo este último el objetivo de este artículo. La Norma Internacional de Auditoría 1012 "Auditoría de Instrumentos Financieros Derivados", estipula los procedimientos que se deben tomar en cuenta para determinar la razonabilidad de los instrumentos financieros pertenecientes a una empresa. El presente artículo analiza en forma detallada cada uno de estos procedimientos, con el fin de que los profesionales de auditoría que enfrentan el reto de auditar estos nuevos productos cuenten con una base teórica actualizada para llevar a cabo sus labores en forma adecuada y de acuerdo con los estándares internacionales.

  7. Audit expectation gap: auditors in unending role conflict? | Abiola ...

    African Journals Online (AJOL)

    This paper examines the audit expectation gap with respect to financial statement users. Fifty five copies of questionnaires were distributed to each of the respondents' group of auditors, stockbrokers and company's shareholders. A total of 154 usable questionnaires were received and analyzed using Pearson Correlation ...

  8. Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

    Science.gov (United States)

    2002-05-03

    Profession: Oversight, Auditor Independence, and Financial Reporting Issues Dear Mr. Chairman: This letter responds to your recent request that we provide...selected financial reporting matters. The sudden and largely unexpected bankruptcy of the Enron Corporation (Enron) and other large corporations... financial reporting restatements have raised questions about the soundness of the current self-regulatory and financial reporting systems and resulted in

  9. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  10. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    2016-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  11. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; van Mourik, O.; Van Dyck, Cathy; Wallage, P.

    2017-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  12. The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors' conflicts of interests

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s...... to provide consistently high quality independence judgments required by IFAC's code of ethics. The majority of this sample of 174 Danish auditors was not consistently independent in the context of client economic factors, indicating that the code of ethics' appeal to auditors' altruistic behavior has failed...

  13. Meeting Report: International Symposium on the Genetics of Aging and Life History II.

    Science.gov (United States)

    Artan, Murat; Hwang, Ara B; Lee, Seung V; Nam, Hong Gil

    2015-06-01

    The second International Symposium on the Genetics of Aging and Life History was held at the campus of Daegu Gyeongbuk Institute of Science and Technology (DGIST), Daegu, South Korea, from May 14 to 16, 2014. Many leading scientists in the field of aging research from all over the world contributed to the symposium by attending and presenting their recent work and thoughts. The aim of the symposium was to stimulate international collaborations and interactions among scientists who work on the biology of aging. In the symposium, the most recent and exciting work on aging research was presented, covering a wide range of topics, including the genetics of aging, age-associated diseases, and cellular senescence. The work was conducted in various organisms, includingC. elegans, mice, plants, and humans. Topics covered in the symposium stimulated discussion of novel directions for future research on aging. The meeting ended with a commitment for the third International Symposium on the Genetics of Aging and Life History, which will be held in 2016.

  14. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    Directory of Open Access Journals (Sweden)

    Dyah Setyaningrum

    2013-08-01

    Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

  15. Arquitectura de Auditoría continua para el Control Fiscal Colombiano. Una versión preliminar

    OpenAIRE

    Valencia Duque, Francisco Javier

    2013-01-01

    La auditoría continua es una modalidad de auditoría, y como tal, contempla las diferentes fases del ciclo general de auditoría, teniendo en cuenta que los resultados de un proceso de auditoría continua "se integran al proceso de auditoría en todos sus aspectos, desde el desarrollo y mantenimiento del plan de auditoría empresarial, hasta la realización y el seguimiento de auditorías específicas" (Coderre, 2005,1)

  16. Global assessment of internal audit competence: Does one size fi t all?

    African Journals Online (AJOL)

    The Certifi ed Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the changing demands of modern internal auditing, taking into account the fact that demands may differ from one ...

  17. Workshops of the Fifth International Brain-Computer Interface Meeting: Defining the Future

    Science.gov (United States)

    Huggins, Jane E.; Guger, Christoph; Allison, Brendan; Anderson, Charles W.; Batista, Aaron; Brouwer, Anne-Marie (A.-M.); Brunner, Clemens; Chavarriaga, Ricardo; Fried-Oken, Melanie; Gunduz, Aysegul; Gupta, Disha; Kübler, Andrea; Leeb, Robert; Lotte, Fabien; Miller, Lee E.; Müller-Putz, Gernot; Rutkowski, Tomasz; Tangermann, Michael; Thompson, David Edward

    2014-01-01

    The Fifth International Brain-Computer Interface (BCI) Meeting met June 3–7th, 2013 at the Asilomar Conference Grounds, Pacific Grove, California. The conference included 19 workshops covering topics in brain-computer interface and brain-machine interface research. Topics included translation of BCIs into clinical use, standardization and certification, types of brain activity to use for BCI, recording methods, the effects of plasticity, special interest topics in BCIs applications, and future BCI directions. BCI research is well established and transitioning to practical use to benefit people with physical impairments. At the same time, new applications are being explored, both for people with physical impairments and beyond. Here we provide summaries of each workshop, illustrating the breadth and depth of BCI research and high-lighting important issues for future research and development. PMID:25485284

  18. The third international meeting on genetic disorders in the RAS/MAPK pathway: towards a therapeutic approach.

    Science.gov (United States)

    Korf, Bruce; Ahmadian, Reza; Allanson, Judith; Aoki, Yoko; Bakker, Annette; Wright, Emma Burkitt; Denger, Brian; Elgersma, Ype; Gelb, Bruce D; Gripp, Karen W; Kerr, Bronwyn; Kontaridis, Maria; Lazaro, Conxi; Linardic, Corinne; Lozano, Reymundo; MacRae, Calum A; Messiaen, Ludwine; Mulero-Navarro, Sonia; Neel, Benjamin; Plotkin, Scott; Rauen, Katherine A; Roberts, Amy; Silva, Alcino J; Sittampalam, Sitta G; Zhang, Chao; Schoyer, Lisa

    2015-08-01

    "The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Towards a Therapeutic Approach" was held at the Renaissance Orlando at SeaWorld Hotel (August 2-4, 2013). Seventy-one physicians and scientists attended the meeting, and parallel meetings were held by patient advocacy groups (CFC International, Costello Syndrome Family Network, NF Network and Noonan Syndrome Foundation). Parent and patient advocates opened the meeting with a panel discussion to set the stage regarding their hopes and expectations for therapeutic advances. In keeping with the theme on therapeutic development, the sessions followed a progression from description of the phenotype and definition of therapeutic endpoints, to definition of genomic changes, to identification of therapeutic targets in the RAS/MAPK pathway, to preclinical drug development and testing, to clinical trials. These proceedings will review the major points of discussion. © 2015 Wiley Periodicals, Inc.

  19. The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Toward a Therapeutic Approach

    Science.gov (United States)

    Korf, Bruce; Ahmadian, Reza; Allanson, Judith; Aoki, Yoko; Bakker, Annette; Wright, Emma Burkitt; Denger, Brian; Elgersma, Ype; Gelb, Bruce D.; Gripp, Karen W.; Kerr, Bronwyn; Kontaridis, Maria; Lazaro, Conxi; Linardic, Corinne; Lozano, Reymundo; MacRae, Calum A.; Messiaen, Ludwine; Mulero-Navarro, Sonia; Neel, Benjamin; Plotkin, Scott; Rauen, Katherine A.; Roberts, Amy; Silva, Alcino J.; Sittampalam, Sitta G.; Zhang, Chao; Schoyer, Lisa

    2015-01-01

    “The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Towards a Therapeutic Approach” was held at the Renaissance Orlando at SeaWorld Hotel (August 2–4, 2013). Seventy-one physicians and scientists attended the meeting, and parallel meetings were held by patient advocacy groups (CFC International, Costello Syndrome Family Network, NF Network and Noonan Syndrome Foundation). Parent and patient advocates opened the meeting with a panel discussion to set the stage regarding their hopes and expectations for therapeutic advances. In keeping with the theme on therapeutic development, the sessions followed a progression from description of the phenotype and definition of therapeutic endpoints, to definition of genomic changes, to identification of therapeutic targets in the RAS/MAPK pathway, to preclinical drug development and testing, to clinical trials. These proceedings will review the major points of discussion. PMID:25900621

  20. Proceedings of the 1990 International Meeting on Reduced Enrichment for Research and Test Reactors

    Energy Technology Data Exchange (ETDEWEB)

    1993-07-01

    The global effort to reduce, and possibly, eliminate the international traffic in highly-enriched uranium caused by its use in research reactors requires extensive cooperation and free exchange of information among all participants. To foster this free exchange of information, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the thirteenth of a series which began in 1978. The common effort brought together, past, a large number of specialists from many countries. On hundred twenty-three participants from 26 countries, including scientists, reactor operators, and personnel from commercial fuel suppliers, research centers, and government organizations, convened in Newport, Rhode Island to discuss their results, their activities, and their plans relative to converting research reactors to low-enriched fuels. As more and more reactors convert to the use of low-enriched uranium, the emphasis of our effort has begun to shift from research and development to tasks more directly related to implementation of the new fuels and technologies that have been developed, and to refinements of those fuels and technologies. It is appropriate, for this reason, that the emphasis of this meeting was placed on safety and on conversion experiences. This individual papers in this report have been cataloged separately.

  1. Proceedings of the 1990 International Meeting on Reduced Enrichment for Research and Test Reactors

    International Nuclear Information System (INIS)

    1993-07-01

    The global effort to reduce, and possibly, eliminate the international traffic in highly-enriched uranium caused by its use in research reactors requires extensive cooperation and free exchange of information among all participants. To foster this free exchange of information, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the thirteenth of a series which began in 1978. The common effort brought together, past, a large number of specialists from many countries. On hundred twenty-three participants from 26 countries, including scientists, reactor operators, and personnel from commercial fuel suppliers, research centers, and government organizations, convened in Newport, Rhode Island to discuss their results, their activities, and their plans relative to converting research reactors to low-enriched fuels. As more and more reactors convert to the use of low-enriched uranium, the emphasis of our effort has begun to shift from research and development to tasks more directly related to implementation of the new fuels and technologies that have been developed, and to refinements of those fuels and technologies. It is appropriate, for this reason, that the emphasis of this meeting was placed on safety and on conversion experiences. This individual papers in this report have been cataloged separately

  2. The Changing Face of Hallucination Research: The International Consortium on Hallucination Research (ICHR) 2015 Meeting Report.

    Science.gov (United States)

    Thomas, Neil; Rossell, Susan L; Waters, Flavie

    2016-07-01

    This article reports on the Third Biennial Meeting of the International Consortium on Hallucinations Research, held in Melbourne, Australia, in October 2015. Following a public conference in which research findings were considered in relation to subjective experience and practice, 9 multidisciplinary working groups examined key current issues in progressing the conceptualization and research of hallucinations. Work group topics included: multicenter validation of the transdiagnostic and multimodal Questionnaire for Psychotic Experiences; development of an improved outcome measure for psychological therapies; the relationship between inhibition and hallucinations across multiple levels of explanation; hallucinations in relation to sleep phenomena; emotion and hallucinations; multiple interactions between the experience of self and hallucinations; interactions between language, auditory and memory networks; resting state networks including the default mode; and analyses arising from functional magnetic resonance imaging (fMRI) data-sharing. Major themes in hallucinations research identified during the meeting included (1) progression beyond the auditory verbal modality in schizophrenia to consider hallucinations across modalities and different populations; (2) development of new measures; (3) the central role of multisite collaboration through shared data collection and data pooling; (4) study of time-based and interactive models of hallucination; and (5) the need to increase the accessibility and availability of "real-life" interventions for people with persisting and distressing hallucinations. © The Author 2015. Published by Oxford University Press on behalf of the Maryland Psychiatric Research Center. All rights reserved. For permissions, please email: journals.permissions@oup.com.

  3. Employability Skills, Personal Qualities, and Early Employment Problems of Entry-Level Auditors: Perspectives from Employers, Lecturers, Auditors, and Students

    Science.gov (United States)

    Lim, Yet-Mee; Lee, Teck Heang; Yap, Ching Seng; Ling, Chui Ching

    2016-01-01

    The authors examine the issue of employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. Areas of investigation include perceived importance of employability skills and desirable personal qualities; and early employment problems encountered…

  4. Ninth meeting of the International Working Group on Gas Cooled Reactors, Oak Ridge, USA, 8-9 November 1990

    International Nuclear Information System (INIS)

    1991-05-01

    This report contains the minutes of the meeting, the papers presented as overview of the national programmes in the field of gas-cooled reactors and the main results from discussions on the different items of the agenda. The meeting was attended by 20 members and/or alternates from 9 countries and 2 international organizations. 8 papers were presented. A separate abstract was prepared for each of these papers. Refs, figs and tabs

  5. Faktor-Faktor Yang Mempengaruhi Perusahaan Dalam Auditor Switchng Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Azmi, Laila

    2015-01-01

    Auditor independence issue occupied first position in auditing literature. On the other side, this issue often triggers debate regarding auditor switching. This is related with company action to do auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical evidences about the factors that influence mining companie...

  6. First meeting of the International Working Group on Advanced Technologies for Water Cooled Reactors, Vienna, 18-21 May 1987. (Pt. 1)

    International Nuclear Information System (INIS)

    1987-12-01

    The first meeting of the IAEA International Working Group on Advanced Technologies for Water Cooled Reactors was held in Vienna, Austria from 18-21 May 1987. Part I of the Summary Report contains the minutes of the meeting

  7. FAKTOR-FAKTOR YANG MENDORONG PERPINDAHAN AUDITOR (AUDITOR SWITCH PADA PERUSAHAAN-PERUSAHAAN DI SURABAYA DAN SIDOARJO

    Directory of Open Access Journals (Sweden)

    Juniarti Juniarti

    2002-01-01

    Full Text Available This research intends to predict factors that drive client to switch their existing auditor based on prior research undertaken by Chow and Rice (1982. The main independent variable used in this research is qualified audit opinion. In addition, this study also include merger, management changes and expansion as the control variables. The analysis unit for the four independent variables are some companies in East Java especially Surabaya and Sidoarjo area which have been audited by Audit Firm. The data collection is conducted by using mail survey. The multivariate techniques, i.e binary logistic is used to test the hypothesis. Overall, the finding showed that there is no significant evidence that qualified audit opinion and the other three control variables as the predicted variable for auditor switch by some companies in Surabaya and Sidoarjo. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk memprediksi faktor-faktor yang mendorong klien untuk mengganti auditor yang ada, berdasarkan penelitian sebelumnya yang dilakukan oleh Chow dan Rice (1982. Variabel utama yang digunakan dalam penelitian ini adalah qualified audit opinion. Disamping itu penelitian ini juga menggunakan variabel kontrol yang terdiri dari merger, management changes dan expansion. Unit analisis yang diteliti adalah perusahaan-perusahaan yang berada di wilayah Surabaya dan Sidoarjo yang pernah diaudit oleh Kantor Akuntan Publik. Data diperoleh dengan cara mengirimkan kuesioner kepada responden yang dituju. Secara keseluruhan, temuan yang diperoleh dari penelitian ini menunjukkan tidak terdapat bukti yang signifikan bahwa qualified audit opinion dan ketiga variabel kontrol yang lain merupakan variabel yang memprediksi perpindahan auditor yang dilakukan oleh perusahaan-perusahaan di wilayah Surabaya dan Sidoarjo. Kata kunci: audit, pergantian auditor, qualified audit opinion.

  8. 7 CFR 1773.6 - Auditor communication.

    Science.gov (United States)

    2010-01-01

    ... communication. (a) During the planning stages of a financial statement audit, GAGAS and AICPA standards require... reporting on compliance with laws and regulations and internal control over financial reporting. The... on compliance with laws and regulations and internal control over financial reporting. This...

  9. El deber ser de la auditoría

    Directory of Open Access Journals (Sweden)

    Omar de Jesús Montilla Galvis

    2006-01-01

    Full Text Available No falta mucho tiempo para asistir a la integración de las sociedades de la Tierra, a llegar a lo que algunos denominan “aldea global”. No podemos detener los cambios, u oponernos a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimensionalmente, no es sólo la tecnología, ni los nichos de mercado, nilas formas de producción, ni la competencia en las economías liberadas, es uncambio en la manera cognoscitiva de pensar y actuar en el mundo de hoy. La auditoría es una práctica de trascendental importancia social y económica, permite entablar relaciones de diversa índole entre los agentes económicos, debido a la confianza que se deposita en el trabajo de los contadores públicos cuando ellos extienden su garantía personal o fe pública, respecto del trabajo de investigación denominado auditoría. Es respecto al conocimiento sobre la auditoría que el presente artículo propone hacerle frente a la necesidad de cambio, las adaptaciones y transformaciones con las que sobreviven las especies, la auditoría se ve en grave riesgo de ser absorbida por otras profesiones, motivo por el cual es necesario comenzar un proceso de adaptación para que sobreviva como una práctica propia de los contadores públicos. La adaptación propuesta tiene como finla evolución de la auditoría, “articulando” toda la información derivada del desarrollo del objeto social de las organizaciones para realizar gestión del conocimiento en las mismas, de este modo convertir dicho conocimiento en la ventaja competitiva más importante de la organización. No es posible esperar que la auditoría continúe con las ideas de su génesis antes de la era cristiana, o con los cambios sufridos a causa de la gran depresión, la responsabilidad de la auditoría ahora tiene que ver con el mejoramiento dela sociedad como efecto del cambio de las organizaciones. Es hora de romper el statu quo

  10. IGORR-1: Proceedings of the first meeting of the international group on research reactors

    International Nuclear Information System (INIS)

    West, C.D.

    1990-05-01

    Many organizations, in several countries, are planning or implementing new or upgraded research reactor projects, but there has been no organized forum devoted entirely to discussion and exchange of information in this field. Over the past year or so, informal discussions resulted in widespread agreement that such a forum would serve a useful purpose. Accordingly, a proposal to form a group was submitted to the leading organizations known to be involved in projects to build or upgrade reactor facilities. Essentially all agreed to join in the formation of the International Group on Research Reactors (IGORR) and nominated a senior staff member to serve on its international organizing committee. The first IGORR meeting took place on February 28--March 2, 1990. It was very successful and well attended; some 52 scientists and engineers from 25 organizations in 10 countries participated in 2-1/2 days of open and informative presentations and discussions. Two workshop sessions offered opportunities for more detailed interaction among participants and resulted in identification of common R ampersand D needs, sources of data, and planned new facilities. Individual papers have been cataloged separately

  11. Second Annual Meeting of the International Society of Pediatric Wound Care.

    Science.gov (United States)

    Keswani, Sundeep G

    2015-10-01

    The overarching goals of the International Society of Pediatric Wound Care (ISPeW) are to (1) set global standards for the assessment and treatment of pediatric wounds of varying etiologies; (2) provide a forum for international interprofessional collaboration among healthcare professionals, researchers, educators, and industry leaders dedicated to the care of pediatric wounds; (3) promote and support clinical research focused on the prevention, assessment, and treatment of pediatric wounds; (4) collaborate with wound care organizations worldwide on pediatric wound care issues; and (5) provide evidence-based pediatric wound care education to healthcare professionals, parents, and lay caregivers. This edition of Advances in Wound Care includes some of the work that was presented at the 2014 ISPeW meeting in Rome. The first article by Dr. Romanelli, is an in-depth description of the progression of skin physiology throughout its maturational stages and clinical implication. A cutting edge article by Dr. Timothy King then follows, with regard to scar prevention in postnatal tissues. This is followed by a comprehensive look at debridement techniques in pediatric trauma by Dr. Ankush Gosain. Next, is a cautionary article by Dr. Luca Spazzapan that examines the prevalence of diabetic foot ulcers in children and the potential for an epidemic. The last article in this series is from the keynote speaker, Dr. Amit Geffen, who eloquently examines the use of biomaterials to offload and prevent pediatric pressure ulcers.

  12. Safety culture in nuclear installations: Summary of an international topical meeting

    International Nuclear Information System (INIS)

    Carnino, A.; Derrough, M.; Weimann, G.

    1996-01-01

    An international topical meeting, Safety Culture in Nuclear Installations, was organized by the American Nuclear Society (ANS) Austria Local Section, cosponsored by the ANS Nuclear Reactor Safety and Human Factors Divisions in cooperation with the Nuclear Energy Agency of the Organization for Economic Cooperation and Development (NEA/OECD) and held in Vienna April 24-28, 1995. Some 250 experts from 30 different countries and organizations took part in the 85 paper presentations and two workshops. The concept of safety culture was initially used in the first International Nuclear Safety Advisory Group (INSAG) report on the Chernobyl accident analysis report in 1986. Although some elements of safety culture have been used over the years in nuclear safety activities, the new phrase safety culture and the concept were found interesting as highlighting the 'soft' aspects of safety and as encompassing more than human errors. Unfortunately, for many years it was used more in the way of identifying lack of safety culture. Conscious of this application, INSAG further developed the safety culture concept in the INSAG 4 report: The report contains a definition, the universal aspects of safety culture, the two main components of safety culture management and individual behaviour, and performance indicators of a good safety culture. This report is now quite famous and adopted with some additions or complementary definitions by many institutes and organizations for their daily activities

  13. General Information Meeting on the European Co-operative Association of International Civil Servants (AMFIE)

    CERN Multimedia

    HR Department

    2011-01-01

    Monday 28 November 2011 at 12h (61/1-009 – Pas Perdus, room C) Mrs. Janine RIVALS, Vice-Chairwoman of AMFIE's* Board of Directors and Mrs. Hélène ECKERT, coordinator for all international organisations in Switzerland, will make a general presentation on AMFIE's personal financial services and how they may benefit international civil servants. They will also focus on the particular financial challenges faced by expatriate civil servants and on the solutions AMFIE can offer. The presentation will be followed by a question and answer session. Private consultations – from 11:00 to 12:00 and from 14:00 to 17:30 (61/1-009 and 61/0-006) Participants who wish to meet AMFIE's representatives for one-to-one private consultations are invited to contact directly Mrs. Janine Rivals (+33/1 45 35 70 79, GSM +33/6 63 58 36 62 or jr@amfie.org) or AMFIE's Secretariat in Luxembourg (+352/42 36 61-1 or amfie@amfie.org). It will be possible to make an ...

  14. Proceedings of the OPTELACIC 2009. VI International TECNOLASER Event. II Meeting of Optic, Life and Heritage

    International Nuclear Information System (INIS)

    2009-04-01

    The Center of Applied Technologies and Nuclear Development (CEADEN) and the Cuban Physical Society (SCF) celebrated the VI International Workshop Tecnolaser, T ECNOLASER 2009 , and the II International Meeting Optics, Life and Heritage in the CAPITOLIO, Havana, Cuba, the week of 13-16 April 2009, under the general lemma O ptics and Laser Technology in Science, Industry and Culture . Main Topics for Tecnolaser Session: Laser technology, optics, processing of images, and spectroscopy in medicine, biology, chemistry, nonotechnology and industry; Electronics, mechanics and automation associated to optics and laser techniques; Development and construction of laser installations, instruments and optic elements; Optoelectronic, photonic and fiber optic; Processing of materials with laser; Optic techniques of measurement and spectroscopy and Optic tweezers. Main Topics for Optics, Life and Heritage: Optics and Light in Life Sciences; Environmental Analysis by Means of Optics, Image Processing, or Laser spectroscopy; Optics, Laser, Image Processing or Spectroscopy in Heritage Conservation and Restauration; Optics and Holography in Art; Archaeological and Museological Optics Applications; Hand drawn holography and Biophotonic

  15. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    OpenAIRE

    DUTESCU MIHAELA

    2014-01-01

    With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA), whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA). Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's o...

  16. Proceedings of the international meeting on research and test reactor core conversions from HEU to LEU fuels

    International Nuclear Information System (INIS)

    Travelli, A.

    1983-09-01

    Conversion of research and test reactor cores from the use of high enrichment uranium to the use of low enrichment uranium depends on the cooperation of many research organizations, reactor operators, and government agencies. At a technical level, it involves almost all aspects of the fuel cycle, including fuel development, testing, shipping and reprocessing; experiment performance; economics; and safety and licensing aspects. The reactors involved and the conversion activities are distributed among approximately 25 countries, making this a subject which is best dealt with on an international basis. To foster direct communication in this area, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at the Argonne National Laboratory, sponsored this meeting as the fifth of a series which began in 1978. The previous meetings were held at Argonne (International Meeting of Research Reactor Fuel Designers, Developers, and Fabricators, Argonne National Laboratory, Argonne, U.S.A., November 910, 1978), at Saclay (IAEA Consultants' Meeting on Research Reactor Core Conversions from HEU to LEU, Centre d'etudes Nucleaires de Saclay, Saclay, France, December 12-14, 1979), at Argonne (International Meeting on Development, Fabrication and Application of Reduced Enrichment Fuels for Research and Test Reactors, Argonne National Laboratory, Argonne, U.S.A., November 12-14, 1980) and at Juelich (Seminar on Research Reactor Operation and Use, Juelich Nuclear Research Center, Juelich, F.R.G., September 48, 1981). Proceedings from the two most recent previous meetings were published as ANL/RERTR/TM-3 (CONF-801144) and IAEA-SR-77. The spirit of this meeting differs slightly from that of the previous meetings. The advances which have been made and the growing maturity of the effort have caused a gradual shift of emphasis away from those topics which dominated the floor during the first meetings, such as fuel and methods development, and towards topics which concern more

  17. Nuclear materials control and accountability internal audit program

    International Nuclear Information System (INIS)

    Barham, M.A.; Abbott, R.R.

    1991-01-01

    This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

  18. Proceedings of the 3. Regional Meeting on Radiological and Nuclear Safety, Regional Meeting on International Radiation Protection Association (IRPA)and 3. Peruvian Meeting on Radiological Protection

    International Nuclear Information System (INIS)

    1995-10-01

    There we show works of the Third Regional Meeting on Radiological and Nuclear Safety held on 23-27 October, 1995 in Cusco-Peru. Latin americans specialists talk about nuclear safety and radiological protection, radiation natural exposure, biological effect of radiation, radiotherapy and medical radiological safety, radiological safety in industry and research. Also we deal with subjects related to radiological safety of nuclear and radioactive facilities, radioactive waste management, radioactive material transport, environmental radiological monitoring program, radiological emergency and accidents, instruments and dosimetry, basic safety standards of protection against radiation. More than 225 works were presented on the meeting

  19. La auditoría concepto actual o antiguo

    Directory of Open Access Journals (Sweden)

    Deysi Astrid Machuca-Albarracín

    2007-07-01

    Full Text Available En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la sustenta, su aplicación en Colombia y por su puesto en la disciplina de enfermería.

  20. THE ROLE OF ACCOUNTANTS AND AUDITORS IN FIGHTING ORGANISED CRIME

    Directory of Open Access Journals (Sweden)

    Ivana B. Petrevska

    2014-07-01

    Full Text Available Criminal activities and organised crime became the main generators of social and state instability in the recent years, much more that the wars. They generate significant illegal money and need to launder this money so that they can be integrated into the legitimate financial system. Economic and financial crimes that called white collar crimes, typically has diffuse costs to society and concentrated benefits for the perpetrators. The social expectations are that the auditors should play an effective role in reducing, if not eliminating, these crimes.New auditing standards require auditors to take a proactive approach to assessing whether management has in place appropriate systems and controls to manage the risk of fraud.This paper shed light on nature, impacts and types of economic and financial crimes, and then the role of auditing profession in fighting against them.

  1. La auditoría concepto actual o antiguo

    OpenAIRE

    Deysi Astrid Machuca-Albarracín

    2007-01-01

    En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la s...

  2. AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

    Directory of Open Access Journals (Sweden)

    Dana Simona Dragos

    2010-12-01

    Full Text Available In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases.

  3. 75 FR 63534 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2010-10-15

    ... Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA), Department of Transportation. ACTION: Notice of public meeting. SUMMARY: This notice is to advise interested... Agency (IAEA). Global harmonization of transport of dangerous goods regulations. Guiding principles for...

  4. 76 FR 25774 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2011-05-05

    ... Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA), Department of Transportation. ACTION: Notice of public meeting. SUMMARY: This notice is to advise interested...). Global harmonization of transport of dangerous goods regulations. Guiding principles for the Model...

  5. Internal audit risk management in metropolitan municipalities

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-07-01

    Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant

  6. Human Resources Intervention Impact on Badan Pemeriksa Keuangan Auditors' Motivation

    OpenAIRE

    Aryanto, Muhammad Reza; Welly, John

    2013-01-01

    Bureaucracy reform that happens in BPK is intended to create high performing government. However, BPK still have issues on HR management system, especially on performance appraisal process or MAKIN. MAKIN in BPK hasn't been a base for compensation for an employee and hasn't adopted the best practice. Good organizational performance comes from the auditors' positive behavior. The behavior can be built by improving motivation, enhancing ability, and conquer environmental obstacle. This research...

  7. KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH

    OpenAIRE

    Nugraheni, Peni

    2017-01-01

    Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report...

  8. Pengaruh Komitmen Terhadap Respon Auditor Atas Tekanan Sosial: Sebuah Eksperimen

    OpenAIRE

    Rahayu, Dyah Sih; Faisal, Faisal

    2005-01-01

    This paper reports the results of an experiment examining whether social influence pres¬sures within the accounting firm affect auditor's willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, pro¬fessional commitment as variables that may impact individual responses to social influence pres¬sures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a be¬tween-subjects experi...

  9. Summary Report of the 1. Research Coordination Meeting on Testing and Improving the International Reactor Dosimetry and Fusion File (IRDFF)

    International Nuclear Information System (INIS)

    Trkov, A.; Greenwood, L.R.; Simakov, S.P.

    2013-09-01

    In accordance with the recommendations of the International Nuclear Data Committee in May 2012, the Nuclear Data Section of IAEA has initiated a new Coordinated Research Project (CRP number F41031) with the main goal to test, validate and improve the international dosimetry library for fission and fusion (IRDFF). The output of this CRP will be a reference dosimetry database of cross sections and decay data with corresponding documentation. It will serve to the needs of fission, fusion and accelerator applications. The first Research Coordination Meeting (RCM) was held 1 to 5 July 2013 in IAEA. At this meeting, the attendees discussed the objectives of the whole CRP, presented their contributions and elaborated on consolidated recommendations and actions for implementation over the next 1.5 year period. This Summary Report documents the individual contributions and joint decisions made during this meeting. (author)

  10. Are University Students in Singapore Meeting the International and National Recommended Daily Servings of Fruits and Vegetables?

    Science.gov (United States)

    Lim, Raymond Boon Tar; Tham, Dede Kam Tyng; Müller-Riemenschneider, Falk; Wong, Mee Lian

    2017-04-01

    Data are lacking on fruit and vegetable (FV) consumption among young adults in the Asia-Pacific region. The aim of this study is to assess the prevalence of students who met the international and national recommendation of daily consumption of 5 and 4 FV servings, respectively, in a university in Singapore and the factors associated with meeting the national recommendation. A cross-sectional survey using proportional stratified random sampling was conducted on 884 undergraduates in 2013. The prevalence of meeting the international and national recommendation was 13.6% and 27.1%, respectively. The significant factors of meeting national recommendation were those from higher socioeconomic status, those making conscious effort to eat food high in fiber, those not skipping breakfast, those having a lower frequency of deep fried food consumption and those with higher meal frequency. Behavioral and structural interventions to educate, motivate and nudge university students to promote FV consumption are required in Singapore.

  11. Workshops of the Sixth International Brain–Computer Interface Meeting : brain–computer interfaces past, present, and future

    NARCIS (Netherlands)

    Huggins, Jane E.; Guger, Christoph; Ziat, Mounia; Zander, Thorsten O.; Taylor, Denise; Tangermann, Michael; Soria-Frisch, Aureli; Simeral, John; Scherer, Reinhold; Rupp, Rüdiger; Ruffini, Giulio; Robinson, Douglas K.R.; Ramsey, Nick F.; Nijholt, Anton; Müller-Putz, Gernot R.; McFarland, Dennis J.; Mattia, Donatella; Lance, Brent J.; Kindermans, Pieter-Jan; Iturrate, Iñaki; Herff, Christian; Gupta, Disha; Do, An H.; Collinger, Jennifer L.; Chavarriaga, Ricardo; Chasey, Steven M.; Bleichner, Martin G.; Batista, Aaron; Anderson, Charles W.; Aarnoutse, Erik J.

    2017-01-01

    The Sixth International Brain–Computer Interface (BCI) Meeting was held 30 May–3 June 2016 at the Asilomar Conference Grounds, Pacific Grove, California, USA. The conference included 28 workshops covering topics in BCI and brain–machine interface research. Topics included BCI for specific

  12. Abstracts and program proceedings of the 1994 meeting of the International Society for Ecological Modelling North American Chapter

    Energy Technology Data Exchange (ETDEWEB)

    Kercher, J.R.

    1994-06-01

    This document contains information about the 1994 meeting of the International Society for Ecological Modelling North American Chapter. The topics discussed include: extinction risk assessment modelling, ecological risk analysis of uranium mining, impacts of pesticides, demography, habitats, atmospheric deposition, and climate change.

  13. Meeting report on the Alzheimer?s Drug Discovery Foundation 14th International Conference on Alzheimer?s Drug Discovery

    OpenAIRE

    Friedman, Lauren G; Price, Katherine; Lane, Rachel F; Carman, Aaron J; Dacks, Penny A; Shineman, Diana W; Fillit, Howard M

    2014-01-01

    The Alzheimer?s Drug Discovery Foundation?s 14th International Conference on Alzheimer?s Drug Discovery was held on 9 and 10 September in Jersey City, NJ, USA. This annual meeting highlights novel therapeutic approaches supported by the Alzheimer?s Drug Discovery Foundation in development for Alzheimer?s disease and related dementias.

  14. 78 FR 69172 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2013-11-18

    ... International Law (ACPIL): Public Meeting on Electronic Commerce The Office of the Assistant Legal Adviser for... IV (electronic commerce), the UNCITRAL Secretariat has prepared draft provisions on electronic...://www.uncitral.org/uncitral/en/commission/working_groups/4Electronic_Commerce.html . This Working Paper...

  15. STAKEHOLDERS’ PERCEPTION OF THE INDEPENDENCE OF STATUTORY AUDITORS IN NIGERIA

    Directory of Open Access Journals (Sweden)

    Semiu Babatunde Adeyemi

    2011-11-01

    Full Text Available Towards the end of the nineteenth century, there were celebrated cases of corporate frauds andfinancial misappropriation in corporate giants. The series of frauds have left a sense of doubt aboutthe “unbiasedness” of external auditors to render an attest function on the credibility of publishedfinancial statements. In this light, this research sought to empirically investigate into the perceptionof auditor independence in Nigeria. A cross-sectional survey was conducted on the opinions ofrandomly selected lecturers of auditing, practising auditors, stockbrokers, shareholders andmanagers. Primary data was extensively relied upon. In addition to the primary data, secondary datafrom annual reports were also used. The data collected were used to answer research questions andtest hypotheses. Test of hypotheses was performed using Pearson Correlation and Kendall’s measureof concordance at a 0.05 level of significance. The outcome of the tests showed that the selectedrespondents perceived size of audit fee as the most influencing factor, capable of deterring auditorindependence in Nigeria. It was also observed that existing laws were obsolete and need to beupdated to make them relevant.

  16. Clays in natural and engineered barriers for radioactive waste confinement - 4. International meeting. Book of abstracts

    International Nuclear Information System (INIS)

    2010-01-01

    The 4. edition of the International Meeting 'Clays in Natural and Engineered Barriers for Radioactive Waste Confinement' took place at the 'Cite Internationale des Congres' of Nantes (France). Approximately 500 participants (from about 20 different countries) attended the meeting. All the abstracts (oral and poster sessions) are included in these proceedings. The purpose of this 4. international conference is to gather specialists in the different disciplines related to clays and clay minerals, with scientists from organisations engaged in radioactive waste disposal, in order to evaluate the progress of the research conducted in that field. Multidisciplinary approaches including geology, mineralogy, geochemistry, rheology, geomechanics of clays are required in order to provide a detailed characterisation of the geological host formations considered for the disposal of radioactive waste and to assess the behaviour of engineered and natural barriers when submitted to various types of perturbations induced by disposal facilities. The major objectives for the experimental programs are constituted by the performance evaluation for the natural barrier as well as the impact of repository-induced disturbances upon the confinement properties of clay-rich geological formations. This is being or will be conducted in underground research laboratories, for interpreting the subsequent scientific results, for modelling the long-term behaviour of radioactive waste repositories and for carrying out safety assessment exercises. This conference covers all the aspects of clay characterisation and behaviour relevant to the confinement of radionuclides in clay, considered at various time scales and locations, from the descriptions of basic phenomenological processes to the global understanding of the performance and safety at repository and geological scales. Most of the topics covered by the programme of the conference are in line with the general objectives

  17. Once upon a Time. . . at the Tenth SOBRAMFA International and Academic Meeting--S. Paulo--Brazil

    Science.gov (United States)

    De Benedetto, Maria Auxiliadora C.; Blasco, Pablo G.; de Castro, Ariane G.; de Carvalho, Elsi

    2006-01-01

    In Brazil, medical practice and the predominant medical education model are based on specialization. Methodologies such as patient-centered medicine and narrative medicine are either unknown or not applied in a systematic way. In order to draw students' and doctors' attention to these approaches during the TENTH SOBRAMFA INTERNATIONAL AND ACADEMIC…

  18. International Committee on Systematics of Prokaryotes. Subcommittee on the taxonomy of Campylobacter and related bacteria. Minutes of the Meeting, August 27 2011, Vancouver, Canada.

    Science.gov (United States)

    The minutes from the International Committee on Systematics of Prokaryotes Subcommittee on the Taxonomy of Campylobacter and Related Bacteria was submitted to the International Journal of Systematic and Evolutionary Microbiology. The subcommittee meets every two years at the Campylobacter, Helicobac...

  19. International Committee on Systematics of Prokaryotes Subcommittee on the Taxonomy of Campylobacter and Related Bacteria. Minutes of the Meetings, September 15th and 18th 2013, Aberdeen, Scotland

    Science.gov (United States)

    The minutes from the International Committee on Systematics of Prokaryotes Subcommittee on the Taxonomy of Campylobacter and Related Bacteria was submitted to the International Journal of Systematic and Evolutionary Microbiology. The subcommittee meets every two years at the Campylobacter, Helicobac...

  20. The role of the external auditor in the regulation and supervision of the UK banking system

    OpenAIRE

    Ojo, Marianne

    2007-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a com...

  1. The Role of the External Auditor in UK Bank Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a compa...

  2. PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Made Wahyu Adhiputra

    2015-10-01

    Full Text Available Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not

  3. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    OpenAIRE

    Dyah Setyaningrum; Lindawati Gani; Dwi Martani; Cris Kuntadi

    2013-01-01

    The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components ...

  4. East Meets West: The Adaptation of Vietnamese International Students to California Community Colleges

    Directory of Open Access Journals (Sweden)

    Tam Huu Do

    2007-01-01

    Full Text Available This study explores seven adaptation aspects that include language and communication, cultural awareness, loneliness and isolation, new educational settings, financial concerns, gender-based differences, and the political impact of the anti-communist Vietnamese American community. Based on Person/Environment Interactionism theory, case studies of eight students from Vietnam at two Southern California community colleges are considered utilizing data derived from weekly diaries, individual interviews, a final group meeting, and academic records. The students’ prior assumptions and expectations are identified and their coping strategies to various adaptation issues are documented and analyzed. The ethnic diversity of Orange County generally facilitated the students’ adaptation efforts in the aspects of language and communications, cultural awareness, and loneliness and isolation. The students seemed to readily adapt to the new educational settings and excel academically despite some different educational practices. There were no apparent gender-based differences in the students’ adaptation. However, unwelcoming attitudes from the anti-communist members of the Vietnamese American community adversely impacted the international students’ socialization with Vietnamese Americans, but did not impact their academic performance.

  5. Interní audit v telekomunikační společnosti

    OpenAIRE

    Kárová, Ladislava

    2008-01-01

    The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused o...

  6. La auditoría integral o total informe final del proyecto

    OpenAIRE

    Casal, Armando Miguel

    1999-01-01

    Se propone dar una perspectiva de conjunto de la auditoría integral, considerando que dicha expresión no está todavía comprendida en forma adecuada. Dicha auditoría representa un concepto en evolución a lo largo del tiempo, que incluye sus diferentes enfoques y la necesidad de su aplicación en los distintos sectores de la economía, tanto públicos, como privados o mixtos.La auditoría integral fue desarrollada originalmente en el sector público, para que los auditores independientes, proporcion...

  7. 78 FR 51266 - Sunshine Act Meetings

    Science.gov (United States)

    2013-08-20

    ... listed below. TVA management will answer questions from the news media following the Board meeting... of Commitment to Nuclear Safety policy. 6. Report of the People and Performance Committee. A... Regulation Committee. A. FY 2014 external auditor selection. B. Amendment to the Retail Rate Review Process...

  8. International Materials Research Meeting in the Greater Region: “Current Trends in the Characterisation of Materials and Surface Modification”

    Science.gov (United States)

    2017-10-01

    Preface Dear ladies and gentlemen, On 6th and 7th of April 2017 took place the “International Materials Research Meeting in the Greater Region” at the Saarland University, Saarbrücken, Germany. This meeting corresponded to the 9th EEIGM International Conference on Advanced Materials Research and it was intended as a meeting place for researchers of the Greater Region as well as their partners of the different cooperation activities, like the EEIGM program, the ‘Erasmus Mundus’ Advanced Materials Science and Engineering Master program (AMASE), the ‘Erasmus Mundus’ Doctoral Program in Materials Science and Engineering (DocMASE) and the CREATe-Network. On this meeting, 72 participants from 15 countries and 24 institutions discussed and exchanged ideas on the latest trends in the characterization of materials and surface modifications. Different aspects of the material research of metals, ceramics, polymers and biomaterials were presented. As a conclusion of the meeting, the new astronaut of the European Space Agency Dr. Matthias Maurer, who is an alumni of the Saarland University and the EEIGM, held an exciting presentation about his activities. Following the publication of selected papers of the 2009 meeting in Volume 5 and 2012 meeting in Volume 31 of this journal, it is a great pleasure to present this selection of 9 articles to the readers of the IOP Conference Series: Materials Science and Engineering. The editors are thankful to all of the reviewers for reviewing the papers. Special praise is also given to the sponsors of the conference: European Commission within the program Erasmus Mundus (AMASE and DocMASE), Erasmus+ (AMASE), and Horizon2020 (CREATe-Network, Grant agreement No 644013): the DAAD (Alumni Program), and the German-French University (PhD-Track). List of Author signatures, Conference topics, Organization, Conference impressions and list of the participants are available in this PDF.

  9. EFEKTIVITAS PELAKSANAAN PROGRAM DINAMIKA KELOMPOK DENGAN METODE OUTBOUND PADA DIKLAT FUNGSIONAL AUDITOR DI PUSDIKLATWAS BPKP

    Directory of Open Access Journals (Sweden)

    Yuniar Palupi

    2017-01-01

    Full Text Available The objective of this research is to analyze the implementation effectiveness of the group dynamic program using outbound method.  The training is organized by Pusdklatwas BPKP and attended by all the government internal auditors in Indonesia.  The research uses Structural Equation Modeling (SEM with Partial Least Square approach.  The effectiveness of the program is scored using Kirkpatrick’s Four Level Training Evaluation model by measuring the participant’s perception on the implemented training, the learning process, and the benefit that can be obtained from the training.  The result shows that as an output, the training influences the participants learning process positively and significantly (trust, openness, responsibility, interdependency, self confidence, & stress management.  In addition, as a short term result the training also gives a positive and significant impact to the learning condition and for the medium term result is the adaptive performance of the participants.Keywords: audit, employee, performance, psychology, SEM AbstrakTujuan dari penelian ini adalah menganalisis efektivitas pelaksanaan program dinamika kelompok dengan metode outbound yang diselenggarakan oleh Pusdiklatwas BPKP untuk seluruh auditor internal pemerintah dari seluruh Indonesia.  Penelitian ini dianalisis menggunakan Structural Equation Modeling (SEM dengan pendekatan Partial Least Square (PLS. Efektivitas program dinilai dengan menggunakan teori evaluasi pelatihan empat level yang dikemukakan oleh Kirkpatrick, dengan mengukur persespi peserta program tentang pelaksanaan program, serta pembelajaran dan manfaat yang dirasakan oleh peserta program.  Hasil dari penelitian ini menunjukkan bahwa program efektif pada setiap tahapan evaluasi.  Hasil menunjukkan bahwa program ini secara positif dan signifikan berpengaruh terhadap pembelajaran peserta (trust, openness, responsibility, interdependency, self confidence, & stress management sebagai output

  10. Trends in Attendance at Scoliosis Research Society Annual Meetings (SRS AM) and International Meeting on Advanced Spine Techniques (IMAST): Location, Location, Location.

    Science.gov (United States)

    Chen, Foster; Cho, Woojin; Kim, Han Jo; Levine, David B

    2017-07-01

    Descriptive, respective. Although overall membership in Scoliosis Research Society (SRS) has grown over the years, we were curious to see the effects of changing event venue location and timing on conference attendance. Every year, the SRS hosts two major meetings: the Annual Meeting (SRS AM) in the autumn, and the International Meeting on Advanced Spine Techniques (IMAST) in the summer. Sites have alternated from within and outside North America. Often, these meetings have also overlapped with several holidays in certain countries. This was an observational study of attendance from past SRS AM and IMAST meetings. Fourteen years of AM and 8 years of IMAST data were made available from the SRS. Participation based on delegate type and countries were tallied. Details from the 10 most represented nations and host nations per year were also tallied, and their national holidays were reviewed for overlaps with the AM. Membership in AM and IMAST increased from 820 in 2003 to 1,323 in 2016. Attendance at the AM has increased, whereas attendance at IMAST has declined, even after adjusting for membership size. Trends in participation were highly influenced by location. Participation by attendees from the host continent, and especially the host country, is generally high. The negative impact of distant meetings is profoundly seen with North Americans, whereas the positive impact of a nearby meeting was mostly clearly demonstrated by South Americans. Although SRS AM overlapped with holidays in China, Japan, or Korea nearly 50% of the time, this did not influence participation by delegates from these countries. Participation in the AM is highly influenced by location. Although North Americans represented the largest constituency, their presence was not needed to drive total attendance and was not sufficient to turn around the downturn in IMAST attendance. Choice of location can encourage the participation of delegates from the host and neighboring nations; through strategic

  11. Tenth meeting of the International Working Group on Nuclear Power Plant Control and Instrumentation, Vienna, 3-5 March 1986

    International Nuclear Information System (INIS)

    1986-07-01

    The meeting of the International Working Group on Nuclear Power Plant Control and Instrumentation (IWG-NPPCI) was organized in order to summarize operating experience of NPP control systems, gain a general overview of activities in development of modern control systems and receive recommendations on the further directions and particular measures within the Agency's programme. The papers and discussions mostly dealt with practical experience and described actual problems encountered. Emphasis was placed on the technical, industrial and economic aspects of the introduction of modern, highly automated control systems and on the improvement of plant availability and safety. A separate abstract was prepared for each of the 20 presentations of the meeting

  12. Nuclear data for the International Fusion Materials Irradiation Facility (IFMIF). Summary report of technical meeting

    International Nuclear Information System (INIS)

    Forrest, R.; Mengoni, A.

    2005-10-01

    Experts on reaction cross-section databases participated in a Technical Meeting organized at the Forschungszentrum Zentrum (FZK), Karlsruhe, Germany on 4-6 October 2005. The overall objective of the meeting was to explore the possibilities for improving the status of the nuclear database for the assessment of radiation damage to structural components of large fusion devices. The discussions and recommendations of the meeting are briefly described in this report. (author)

  13. Proceedings of the international meeting on reduced enrichment for research and test reactors

    International Nuclear Information System (INIS)

    Tsuchihashi, Keichiro

    1984-05-01

    The purpose of the Meeting was to exchange and discuss the most up-to-date information on the progress of various programs related to research and test reactor core conversion from high enriched uranium to lower enriched uranium. The papers presented during the Meeting were divided into 9 sessions and one round able discussion which concluded the Meeting. The Sessions were: Program, Fuel Development, Fuel Fabrication, Irradiation testing, Safety Analysis, Special Reactor Conversion, Reactor Design, Critical Experiments, and Reprocessing and Spent Fuel Storage. Thus, topics of this Meeting were of a very wide range that was expected to result in information exchange valuable for all the participants in the RERTR program

  14. Co-ordination of the international network of nuclear structure and decay data evaluators. Summary report of an IAEA advisory group meeting

    International Nuclear Information System (INIS)

    Pronyaev, V.G.

    2001-02-01

    The IAEA Nuclear Data Section convened the fourteenth meeting of the International Nuclear Structure and Decay Data Evaluators Network at IAEA Headquarters, Vienna, 4-7 December 2000. The meeting was attended by 22 scientists from 7 Member States and 1 international organization concerned with compilation, evaluation, and dissemination of nuclear structure and decay data. The present document contains a meeting summary, the recommendations, the data center reports and proposals considered by the participants. (author)

  15. Co-ordination of the international network of nuclear structure and decay data evaluators. Summary report of an IAEA advisory group meeting

    International Nuclear Information System (INIS)

    Pronyaev, V.G.

    1999-03-01

    The IAEA Nuclear Data Section convened the thirteenth meeting of the International Nuclear Structure and Decay Data Evaluators Network at the IAEA Headquarters, Vienna, 14-17 December 1998. The meeting was attended by 30 scientists from 10 Member States and 2 international organizations concerned with compilation, evaluation, and dissemination of nuclear structure and decay data. The present document contains a meeting summary, the conclusions and recommendations, the data center reports and proposals considered by the participants. (author)

  16. Meeting report: 28th International Conference on Antiviral Research in Rome, Italy.

    Science.gov (United States)

    Vere Hodge, R Anthony

    2015-11-01

    The 28th International Conference on Antiviral Research (ICAR) was held in Rome, Italy from May 11 to 15, 2015. This article summarizes the principal invited lectures. Phillip Furman, the Elion award recipient, described the research leading to sofosbuvir. Dennis Liotta, who received the Holý award, described how an investigation into HIV entry inhibitors led to a new therapy for cancer patients. Erica Ollmann Saphire, winner of the Prusoff Young Investigator award, explored the world of viral proteins and how they remodel to perform different essential roles in viral replication. The keynote addresses, by Raffaele De Francesco and Michael Manns, reported on the remarkable progress made in the therapy of chronic HCV infections. A third keynote address, by Armand Sprecher, related the difficulties and successes of Médicins Sans Frontières in West Africa ravaged by the Ebola outbreak. There were three mini-symposia on RNA Viruses, Antiviral Chemistry and Emerging Viruses. There was a good collection of talks on RNA viruses (norovirus, rabies, dengue, HEV, HCV, and RSV). A highlight of the chemistry was the preparation of prodrugs for nucleotide triphosphates as this opens a door to new options. The third mini-symposium emphasized how research work in the antiviral area is continuing to expand and needs to do so with a sense of urgency. Although this meeting report covers only a few of the presentations, it aims to illustrate the great diversity of topics discussed at ICAR, bringing together knowledge and expertise from the whole spectrum of antiviral research. Copyright © 2015. Published by Elsevier B.V.

  17. Collaborative International Evaluated Library Organisation Pilot Project. CIELO meeting, NEA Headquarters, 18-20 May 2015

    International Nuclear Information System (INIS)

    Mattoon, Caleb; Brown, David; Trkov, Andrej; Plompen, Arjan; Hawari, Ayman I.; Roubtsov, Danila; Kim, Do Heon; Bauge, Eric; Palmiotti, Giuseppe; Kessedjian, Gregoire; Conlin, Jeremy Lloyd; Qian, Jing; Leal, Luiz Carlos; Chadwick, Mark; Herman, Michal Wladyslaw; White, Morgan C.; Cabellos, Oscar; Romain, Pascal; Schillebeeckx, Peter; Ichou, Raphaelle; Jacqmin, Robert; Hilaire, Stephane; Danon, Yaron; Ge, Zhigang; Malvagi, Fausto; Kahler, Albert C. Skip; Morillon, Benjamin; Mcnabb, Dennis P.; Oleynik, Dmitry S.; Wu, Haicheng; Marquez Damian, Jose Ignacio; Yokoyama, Kenji; Dunn, Michael; Cho, Young-Sik; Pignet, Sophie; Ignatyuk, Anatoly V.; Leeb, Helmut; Wang, Wenming; Ruan, Xichao

    2015-05-01

    WPEC subgroup 40-CIELO (Collaborative International Evaluated Library Organization) provides a new working paradigm to facilitate evaluated nuclear reaction data advances. It brings together experts from across the international nuclear reaction data community to identify and document discrepancies among existing evaluated data libraries, measured data, and model calculation interpretations, and aims to make progress in reconciling these discrepancies to create more accurate ENDF-formatted files. SG40-CIELO focusses on 6 important isotopes: 1 H, 16 O, 56 Fe, 235,238 U, 239 Pu. This document is the proceedings of the CIELO meeting, held at the NEA Headquarters on 18-20 May 2015. It comprises all the available presentations (slides) given by the participants: A - CIELO project: - 1: Status of Cross Section Progress (M. Chadwick); - 2: Update on CIELO Related Measurements at RPI (Y. Danon); - 3: IAEA-NDS and the CIELO Project (A. Trkov); - 4: LANL Criticality Data Testing using CIELO Candidate Evaluations (S. Kahler); - 5: ENDF/B-VII.1 vs. CIELO (R. Cullen); B - O 16 : - 6: n+ 16 O (A. Plompen); - 7: Resonance Evaluations for 16 O for the CIELO Project (L. Leal); - 8: Validation of Leal and Hale O-16 Evaluations against FNS/JAEA Liquid Oxygen ToF Benchmark (I. Kodeli); - 9: Cierjacks 1968, Cierjacks 1980 and RPI 2015 (C.R. Lubitz); - 10: O 16 Items (C.R. Lubitz); C - Fe 56 : - 11: Iron in fast neutron range, beta-0 evaluation for 56 Fe (M. Herman); - 12: Data Evaluation at ORNL (L. Leal); - 13: IAEA-NDS and the CIELO Project Fe-56 (A. Trkov); - 14: The evaluation of experimental data in fast range for 56 Fe (Z. Ge); D - H1 - 15: Reactivity effect of New Light and Heavy Water TSL on Critical Systems (J.I. Marquez); E - Big3: - 16: Resonance Evaluations of 235 U for the CIELO Project (L. Leal); - 17: IAEA-NDS and the CIELO Project U-235 (A. Trkov); - 18: Status of 235 U CIELO evaluation (B. Morillon); - 19: U 235 Items (C.R. Lubitz); - 20: Fission Results, Capture

  18. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  19. Investigating the International Awareness of Students Meeting Their International Dimension Requirement through Course Offerings in a College of Agriculture

    Science.gov (United States)

    Moriba, Samba; Edwards, M. Craig; Robinson, J. Shane; Cartmell, D. Dwayne, II; Henneberry, David M.

    2012-01-01

    Many U.S. universities are preparing their students to attain international awareness through various approaches. The College of Agricultural Sciences and Natural Resources (CASNR) at Oklahoma State University offers three international dimension undergraduate courses intended to provide students a formal educational opportunity to learn about…

  20. International Working Group on Water Reactor Fuel Performance and Technology. Summary report of the 14. plenary meeting. Working material

    International Nuclear Information System (INIS)

    1997-01-01

    The fourteenth Plenary Meeting of the International Working Group on Water Reactor Fuel Performance and Technology (IWGFPT) was held at IAEA Headquarters, Vienna, from 21 to 23 May 1997. Twenty-seven participants, from twenty two Member States and two international organizations, attended the meeting. These presentations generally gave: The general situation of the nuclear industry in the country; Fuel fabrication; Fuel performance, high burnup fuel (including MOX) operational experience; Status and trends in fuel research programmes directed to achievement sufficient safety margins at high burnups with regard to normal and transient operational conditions. Majority of countries reported on the stable situation of the nuclear fuel industry, i.e. without significant additions/cuts in nuclear power plant and fuel fabrication plant (NPP) capacities. Refs, figs, tabs

  1. Tumor radiosensitizers - current status of development of various approaches: Report of an International Atomic Energy Agency meeting

    DEFF Research Database (Denmark)

    Horsman, Michael Robert; Bohm, Lothar; Margison, Geoffrey P.

    2006-01-01

    PURPOSE: The International Atomic Energy Agency (IAEA) held a Technical Meeting of Consultants to (1) discuss a selection of relatively new agents, not those well-established in clinical practice, that operated through a variety of mechanisms to sensitize tumors to radiation and (2) to compare...... contrasted with new molecular antisense and gene therapy strategies. All the drugs discussed have previously been shown to act as tumor cell radiosensitizers or to kill hypoxic cells present in tumors. CONCLUSION: Specific recommendations were made for more preclinical studies with certain of the agents...... and for clinical trials that would be suitable for industrialized countries, as well as trials that were considered more appropriate for developing countries.PURPOSE: The International Atomic Energy Agency (IAEA) held a Technical Meeting of Consultants to (1) discuss a selection of relatively new agents, not those...

  2. Coordination of the international network of nuclear structure and decay data evaluators. Summary report of an IAEA advisory group meeting

    International Nuclear Information System (INIS)

    Muir, D.W.; Pronyaev, V.G.

    1998-03-01

    The international network of nuclear structure and decay data (NSDD) evaluators aims at a complete and periodic nuclear structure and decay data evaluation of all nuclides, the continuous publication of these evaluations and their dissemination to the scientific community. The evaluated data resulting from this concerted international effort are introduced in the Evaluated Structure and Decay Data File (ENSDF) and published in the journals Nuclear Physics A and Nuclear Data Sheets. Periodic meetings of this network are held in order to maintain the coordination of all centres and groups participating in the compilation, evaluation and dissemination of NSDD, to maintain and improve the standards and rules governing NSDS evaluation, and to review the development and common use of the computerized systems and databases maintained specifically for this activity. This document is a summary report of the twelfth Meeting on the Coordination of the NSDD Evaluators held between 14-18 October 1996 in Budapest, Hungary

  3. Pengaruh Skeptisisme Profesional, Kompetensi, dan Independensi Auditor terhadap Kualitas Pemeriksaan dalam Pengawasan Keuangan Daerah dengan Kepatuhan pada Kode Etik sebagai Variabel Moderating

    OpenAIRE

    Turangan, Feibe Maria; Saerang, David Paul .E; Sondakh, Jullie. J

    2016-01-01

    Auditing quality is a complex issue as it deals with so many interfering factors and depends on the viewpoints of each party. The objective of this research is to find out the influence of professional scepticism, competence, independence on auditing quality with complience to the code of ethics as moderating variable at Inspectorate of North Sulawesi Province. The respondents are all the 67 internal auditors Inspectorate of North Sulawesi Province. Inferential statistic has been multiple li...

  4. Seventh regular meeting of the International Working Group on Reliability of Reactor Pressure Components, Vienna, 3-5 September 1985

    International Nuclear Information System (INIS)

    1986-07-01

    The seventh regular meeting of the IAEA International Working Group on Reliability of Reactor Pressure Components was held at the Agency's Headquarters in Vienna from 3 to 5 September 1985. The representatives of Member States and of the Commission of the European Communities reported the status of the research programmes in this field (12 presentations). A separate abstract was prepared for each of the presentations

  5. Proceedings of the CISDEN meeting on present problems in Community and international law in the nuclear field

    International Nuclear Information System (INIS)

    1981-06-01

    These proceedings of the meeting of the Italian Nuclear Law Study Centre reproduce in full the three papers presented, together with the ensuing discussions. The papers respectively deal with the recent Constitutional Court Decision opposing a referendum on nuclear power plant site selection; international contracts -private autonomy and State law- and the incidence of recent trends on nuclear contracts; problems in relation to the entry into force of the 1980 Euratom radiation protection directive and the revision of relevant Italian regulations. (NEA) [fr

  6. Auditoría forense del caso kericu

    OpenAIRE

    Andrade Rojas, Diana; Gonzales Apunte, Freddy

    2013-01-01

    La presente tesis consiste en realizar una Auditoría Forense del Caso Kericu, la cual es una compañía desarrolladora de hardware de telecomunicaciones donde se vieron afectados los estados financieros de la misma. Rodger Lewis, CEO de Kericu, es conocido por sus habilidades informáticas, y ha puesto esas habilidades a mal uso. El Departamento de justicia acusó recientemente a Lewis por alterar los Estados trimestrales para aumentar las ganancias de su empresa. Lewis es conocido por tener habi...

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

    NARCIS (Netherlands)

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

    2004-01-01

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

  8. Assessment of Suicidal Ideation and Behavior: Report of the International Society for CNS Clinical Trials and Methodology Consensus Meeting.

    Science.gov (United States)

    Chappell, Phillip B; Stewart, Michelle; Alphs, Larry; DiCesare, Franco; DuBrava, Sarah; Harkavy-Friedman, Jill; Lim, Pilar; Ratcliffe, Sian; Silverman, Morton M; Targum, Steven D; Marder, Stephen R

    2017-06-01

    To develop consensus recommendations for assessment of suicidal ideation/suicidal behavior (SI/SB) in clinical trials. Stakeholders from academia, industry, regulatory agencies, National Institutes of Health, National Institute of Mental Health, and patient advocacy organizations participated in a consensus meeting that was sponsored by the International Society for CNS Clinical Trials and Methodology and held November 17-18, 2015. Prior to the meeting, teams of experts identified key areas of consensus and dissent related to SI/SB. The most critical issues were presented and discussed in the consensus meeting. Literature reviews and a pre-meeting survey were conducted. Findings were discussed in pre-meeting working group sessions and at the consensus meeting. Five pre-meeting working groups reviewed (1) nomenclature and classification schemes for SI/SB, (2) detection and assessment of SI/SB, (3) analysis of SI/SB data, (4) design of clinical trials for new treatments of SI/SB, and (5) public health approaches to SI/SB. A modification of the RAND/UCLA Appropriateness Method was used to combine review of scientific evidence with the collective views of experts and stakeholders to reach the final consensus statements. After discussion, all attendees voted using an electronic interactive audience response system. Areas of agreement and areas of continuing dissent were recorded. All 5 working groups agreed that a major barrier to advancement of the field of SI/SB research and the development of new treatments for SI/SB remains the lack of a universally accepted standardized nomenclature and classification system. Achieving alignment on definitions and classification of suicide-related phenomena is critical to improving the detection and assessment of SI/SB, the design of clinical trials for new treatments, and effective public health interventions. © Copyright 2017 Physicians Postgraduate Press, Inc.

  9. OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR

    Directory of Open Access Journals (Sweden)

    ARRY PRATAMA RUDYAWAN

    2009-07-01

    Full Text Available The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms receiving unqualified opinion stop operating. The assessment of going concern has to be delivered by auditor and added into audit opinion.  An auditor is responsible to evaluate whether there is substantial doubt about the entity’s ability to continue its operation for a reasonable period of time. This research aims to investigate the effect of bankruptcy prediction model, firm growth, leverage, and auditor reputation on going concern audit opinion. The result shows that bankruptcy prediction model affects the accuracy of going concern opinion issue. However, the firm growth, leverage, and auditor reputation do not do so.

  10. 75 FR 61695 - Board for International Food and Agricultural Development; One Hundred and Sixtieth Meeting...

    Science.gov (United States)

    2010-10-06

    ...-30 years ago, toward improving the plight of the small, rural farmer in developing countries. The... lunch and adjournment. Those wishing to attend the meeting or obtain additional information about BIFAD...

  11. 78 FR 13855 - Board for International Food and Agricultural Development; Notice of Meeting

    Science.gov (United States)

    2013-03-01

    ... ``Globalization of agriculture and food research at land-grant universities: BIFAD public meeting at University of... BIFAD Chair Brady Deaton. The Board will address both old and new business during this time and hear...

  12. IGORR 7: Proceedings of the 7. meeting of the International Group On Research Reactors

    International Nuclear Information System (INIS)

    1999-01-01

    According to the subjects covered the papers presented at the meeting were divided into following sessions: New research reactor projects; secondary neutron sources; New research reactor facilities; Improvement of Research Reactors Facilities; Research and Development Needs

  13. Minutes of the 24th meeting of the International Nuclear Data Committee

    International Nuclear Information System (INIS)

    Forrest, R.A.

    2002-10-01

    This meeting was convened with the aim to review the activities of the Nuclear Data Section (NDS) covering the period 2000-2003, and to advise the IAEA/ NDS regarding the programme/budget for the two-year period of 2004-2005. The deliberations in plenary and working group sessions led to a lengthy series of conclusions and recommendations that are given in the full report. Conclusions of particular note are as follows: Nuclear data compilation activities (CINDA and EXFOR) are unique and are judged to be proceeding well. The 13-centre data exchange network is well co-ordinated and led by the NDS. However, the organisation of the Nuclear Reaction Data Centres Network needs to be simplified through the appointment of an overall co-ordinator (overseer) from within NDS. Additional efforts are also recommended to compile charged particle data; The geographical distribution of data services via on-line retrieval is satisfying. The mirror site established in Brazil is functioning reasonably well, and the establishment of a smaller regional facility in India is recommended; The Committee expressed apprehension that, with the retirement/loss of several experienced staff members, some of the activities of the NDS may be seriously hampered. The INDC strongly recommends that all emerging NDS vacancies are occupied as soon as possible with suitable staff possessing the appropriate expertise; The Committee recognised that data dissemination and international co-ordination represent a very important component of the NDS activities. It was seriously concerned about the reduction in the programme portion of the budget and recommended restoring it to its previous level; The Committee judged the four CRP proposals now in the process of start-up, viz. neutron standards, model parameters, Th-U fuel cycle and therapeutic radionuclides, as very important, and recommended their urgent initiation; Based on extensive discussions, following two new CRPs were highly recommended: updated decay

  14. Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

    Directory of Open Access Journals (Sweden)

    Tri Ramaraya Koroy

    2008-01-01

    Full Text Available Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested. Abstract in Bahasa Indonesia: Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan. Kata kunci: auditing, fraud, financial statement fraud

  15. El Riesgo de Auditoria y sus Efectos sobre el Trabajo del Auditor Independiente

    Directory of Open Access Journals (Sweden)

    Vernor Mesén Figueroa

    2013-01-01

    Full Text Available En un contexto mundial donde la información financiera se haconvertido en uno de los principales insumos, tanto para el desarrollodel comercio internacional como para la toma de decisionesfinancieras y económicas, resulta de suma importancia que lascifras de los estados financieros de toda entidad presenten, de formarazonable, la posición financiera, los resultados de operación y losflujos de efectivo de éstas. Es así como durante las últimas décadas,el trabajo de los auditores independientes ha venido tomando unaenorme transcendencia en vista de que, cada vez más, sus opinionesindependientes otorgan credibilidad y validez a la informaciónfinanciera de toda entidad, la cual es tan requerida por entidadesbancarias, accionistas, gobierno y público en general. El presenteestudio pretende reseñar cuál es la naturaleza del trabajo del auditorindependiente y, por ende, cuáles son los pasos que éste debe seguirpara desarrollar una auditoria de estados financieros. De igual forma,se analiza el concepto de riesgo de auditoria, sus componentes ylos efectos que dicho riesgo tiene sobre la naturaleza, extensión yoportunidad de las respuestas globales, pruebas de control y pruebassustantivas que un auditor independiente desarrolla con el propósitode determinar la razonabilidad de las cifras de los estados financierosde una entidad. Finalmente, se presentan guías de carácter general yespecífico que sirven de elemento orientador para que los auditoresindependientes estén en capacidad de desarrollar procedimientosde auditoria los cuales les permitan realizar trabajos de auditoriafinanciera con niveles de riesgo de auditoria aceptablemente bajos.   ABSTRACT In the global environment where financial informationhas become a main ingredient both to international tradedevelopment and to financial and economic decision making,it is of paramount importance that the financial figures in thefinancial statements of corporations reasonably show

  16. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... National Oceanic and Atmospheric Administration RIN 0648-XA486 International Whaling Commission; 63rd... a call for nominees for the U.S. Delegation to the July 2011 International Whaling Commission (IWC... obligations of the United States under the International Convention for the Regulation of Whaling, 1946. The U...

  17. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... National Oceanic and Atmospheric Administration RIN 0648-XB127 International Whaling Commission; 64th... a call for nominees for the U.S. Delegation to the July 2012 International Whaling Commission (IWC... International Convention for the Regulation of Whaling, 1946. The U.S. IWC Commissioner has responsibility for...

  18. The Internal Audit Function: Playing an Expanded Role in College and University Management.

    Science.gov (United States)

    Johnson, Sandra

    1992-01-01

    A survey of 90 colleges and universities found that 40 percent have internal audit departments. Information on auditor time allocation, salary ranges, departmental independence, and auditor roles and responsibilities was collected. A summary analysis by type of institution (large, small, research, nonresearch, public, independent, four-year,…

  19. Amendments to the Audit Report for the Review of International Standards on Auditing

    Directory of Open Access Journals (Sweden)

    Mortură Laura-Alexandra

    2017-01-01

    Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.

  20. 40 CFR 60.4207 - What fuel requirements must I meet if I am an owner or operator of a stationary CI internal...

    Science.gov (United States)

    2010-07-01

    ... am an owner or operator of a stationary CI internal combustion engine subject to this subpart? 60... Compression Ignition Internal Combustion Engines Fuel Requirements for Owners and Operators § 60.4207 What fuel requirements must I meet if I am an owner or operator of a stationary CI internal combustion...

  1. 40 CFR 60.4201 - What emission standards must I meet for non-emergency engines if I am a stationary CI internal...

    Science.gov (United States)

    2010-07-01

    ... non-emergency engines if I am a stationary CI internal combustion engine manufacturer? 60.4201 Section... must I meet for non-emergency engines if I am a stationary CI internal combustion engine manufacturer? (a) Stationary CI internal combustion engine manufacturers must certify their 2007 model year and...

  2. 40 CFR 60.4231 - What emission standards must I meet if I am a manufacturer of stationary SI internal combustion...

    Science.gov (United States)

    2010-07-01

    ... I am a manufacturer of stationary SI internal combustion engines or equipment containing such... Stationary Spark Ignition Internal Combustion Engines Emission Standards for Manufacturers § 60.4231 What emission standards must I meet if I am a manufacturer of stationary SI internal combustion engines or...

  3. Meeting the International Health Regulations (2005) surveillance core capacity requirements at the subnational level in Europe: the added value of syndromic surveillance

    OpenAIRE

    Ziemann, Alexandra; Rosenk?tter, Nicole; Riesgo, Luis Garcia-Castrillo; Fischer, Matthias; Kr?mer, Alexander; Lippert, Freddy K; Vergeiner, Gernot; Brand, Helmut; Krafft, Thomas

    2015-01-01

    BACKGROUND: The revised World Health Organization's International Health Regulations (2005) request a timely and all-hazard approach towards surveillance, especially at the subnational level. We discuss three questions of syndromic surveillance application in the European context for assessing public health emergencies of international concern: (i) can syndromic surveillance support countries, especially the subnational level, to meet the International Health Regulations (2005) core surveilla...

  4. Introduction of an all-electronic administrative process for a major international pediatric surgical meeting.

    Science.gov (United States)

    Applebaum, Harry; Boles, Kay; Atkinson, James B

    2003-12-01

    The administrative process for annual meetings is time consuming and increasingly costly when accomplished by traditional postal, fax, and telephone methods. The Pacific Association of Pediatric Surgeons introduced an all-electronic communication format for its 2002 annual meeting. Attendee acceptance and administrative and financial impact were evaluated. Interested physicians were directed to a Website containing detailed information and electronic forms. E-mail was used for the abstract selection and manuscript submission processes. Attendees were surveyed to evaluate the new format. Administrative costs for the new format were compared with estimated costs for a comparable traditionally managed meeting. Attendance was similar to that at previous US meetings. Eighty-two percent of respondents approved of the all-electronic format, although 48% believed a choice should remain. None suggested a complete return to the traditional format. Abstract and manuscript processing time was reduced substantially as were administrative costs (79.43 dollars savings per physician registrant). Adoption of an all-electronic annual meeting administrative process was associated with substantial cost reduction, increased efficiency, and excellent attendee satisfaction. This technology can help avoid increased registration fees while easing the burden on physician volunteers.

  5. CÓMO PRESERVAR LA OBJETIVIDAD DEL AUDITOR INTERNO

    Directory of Open Access Journals (Sweden)

    José Ángel Pérez López

    2004-11-01

    , profundizando nuestro análisis en el marco para el control de las amenazas a la objetividad del auditor interno publicado desde el Institute of Internal Auditors.

    Palabras clave: auditor interno, independência, objetividade, marco

     

     

    ABSTRACT

    The appearance of diverse financial scandals has increased the preoccupation for fomenting a greater transparency on the accounting systems in the business world in the last years. In this sense, a suitable operation control of the companies from an internal point of view will contribute to obtain it, reducing to the possible frauds at the same time, taking every time greater relevance the implantation and development from an Independent Internal Audit function. The objective of this paper is to study internal audit independence from a conceptual and normative point of view, deepening our analysis within the framework for the control of the threats to the objectivity of the internal auditor, published from the Institute of Internal Auditors.

    Keywords: Internal Auditing; Independence; Objectivity; Framework

  6. Advances in fast reactor technology. Proceedings of the 30. meeting of the International Working Group on Fast Reactors

    International Nuclear Information System (INIS)

    1998-04-01

    Individual States were largely responsible for early developments in experimental and prototype liquid metal fast reactors (LMFRs). However, for development of advanced LMFRs, international co-operation plays an important role. The IAEA seeks to promote such co-operation. For R and D incorporating innovative features, international co-operation allows pooling of resources and expertise in areas of common interest. Information on experience gained from R and D, and from the operation and construction of fast reactors, has been reviewed periodically by the International Working Group on Fast Reactors (IWGFR). These proceedings contain updated a new information on the status of LMFR development, as reported at the 30th meeting of the IWGFR, held in Beijing, China, from 13 to 16 May 1997

  7. When international academics in management meet in Hungary: Report on the 5th International Conference on Management

    OpenAIRE

    Utzeri, Mounia

    2015-01-01

    The fifth International Conference on Management was held 18-19th of July 2015 in Gödöllö, Hungary. The topics of this conference were built around the contemporary issues in leadership, management and entrepreneurship from an interdisciplinary perspective.

  8. Plan de Auditoría del desarrollo de aplicaciones en una empresa informática

    OpenAIRE

    AGUILAR ESCOBÍ, MARÍA AMPARO

    2012-01-01

    El proceso de la auditoría requiere una gran recopilación de datos, realización de pruebas y comprobación de requisitos de control. En este trabajo pretendemos, primero mostrar una visión global de la auditoría para posteriormente centrarnos en la auditoría que nos interesa en este proyecto, la auditoría de los Sistemas de desarrollo de aplicaciones informáticas, explicaremos las características que tiene la organización a la que le vamos a realizar el plan de auditoría junt...

  9. Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016

    Directory of Open Access Journals (Sweden)

    Mortură Laura-Alexandra

    2017-01-01

    One such example is the amendment of the International Standards on Auditing in 2015, applicable in our country starting with the auditing of the financial statements on 31.12.2016, being an effect of the last economic and financial crisis. Changes have been made following the projects initiated by the International Auditing and Assurance Standards Board (IAASB, aiming at identifying ways to improve the International Standards on Auditing in order to restore the confidence of the intended users in the work of auditors.

  10. Co-ordination of the International Network of Nuclear Structure and Decay Data Evaluators. Summary report of an IAEA Technical Meeting

    International Nuclear Information System (INIS)

    Nichols, A.L.; Tuli, J.K.

    2007-09-01

    The IAEA Nuclear Data Section convened the 17th meeting of the International Network of Nuclear Structure and Decay Data Evaluators in St. Petersburg, Russian Federation, 11-15 June 2007. This meeting was attended by 27 scientists from 13 Member States concerned with the compilation, evaluation and dissemination of nuclear structure and decay data. A summary of the meeting, recommendations/conclusions, data centre reports, and various proposals considered, modified and agreed by the participants are contained within this document. (author)

  11. First meeting of the International Working Group on Advanced Technologies for Water Cooled Reactors, Vienna, 18-21 May 1987. (Pt. 2)

    International Nuclear Information System (INIS)

    1987-12-01

    The First Meeting of the IAEA International Working Group on Advanced Technologies for Water Cooled Reactors was held in Vienna, Austria from 18-21 May 1987. The Summary Report (Pt. 2) contains the papers which review the national programmes in the field of Advanced Technologies for Water Cooled Reactors and other presentations at the Meeting. A separate abstract was prepared for each of the 10 papers presented at this meeting. Refs, figs

  12. International Atomic Energy Agency specialists meeting on experience in ageing, maintenance, and modernization of instrumentation and control systems for improving nuclear power plant availability

    International Nuclear Information System (INIS)

    1993-10-01

    This report presents the proceedings of the Specialist's Meeting on Experience in Aging, Maintenance and Modernization of Instrumentation and Control Systems for Improving Nuclear Power Plant Availability that was held at the Ramada Inn in Rockville, Maryland on May 5--7, 1993. The Meeting was presented in cooperation with the Electric Power Research Institute, Oak Ridge National Laboratory and the International Atomic Energy Agency. There were approximately 65 participants from 13 countries at the Meeting. Individual reports have been cataloged separately

  13. Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

    Directory of Open Access Journals (Sweden)

    Atika Sukma Winata

    2017-03-01

    Full Text Available This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

  14. 78 FR 2709 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2013-01-14

    ... hosted by the Assistant Secretary of State for Economic and Business Affairs Jose W. Fernandez and... meeting will examine the Anti- Bribery Convention, the OECD Working Group on Bribery and related anti... Economic and Business Affairs, at (202) 647-2231 or MaggioGFmailto:@state.gov. Dated: January 8, 2013...

  15. IGORR 6: Proceedings of the 6th meeting of the International Group On Research Reactors

    International Nuclear Information System (INIS)

    1998-01-01

    A total of 39 papers were presented in 4 technical sessions: operating research reactors (operation, upgrades, and refurbishments); operating research reactors (experience from systems for better future design); new research reactors and projects, workshop on cold neutron sources, and workshop on research and development needs. All the papers presented at the meeting are published in this Proceedings

  16. Proceedings of the 1984 international meeting on Reduced Enrichment for Research and Test Reactors. Base technology

    International Nuclear Information System (INIS)

    1985-07-01

    More than 40 papers were presented at this RERTR Meeting during the following sessions: Status of RERTR programs and licensing procedures; LEU fuel element development; fuel fabrication and testing; economics; mixed reactor cores; and applications, i.e. neutronics and thermal hydraulics design of upgraded reactors, with new LEU fuel, fuel cycle studies, feasibility and safety analyses

  17. 78 FR 16756 - International Civil Aviation Organization's (ICAO) Dangerous Goods Panel; Notice of Public Meeting

    Science.gov (United States)

    2013-03-18

    ... Dangerous Goods by Air Agenda Item 2: Development of recommendations for amendments to the Technical Instructions for the Safe Transport of Dangerous Goods by Air (Doc 9284) for incorporation in the 2015-2016... Organization's (ICAO) Dangerous Goods Panel; Notice of Public Meeting AGENCY: Federal Aviation Administration...

  18. Statement from the 1987 Como meeting of the International Commission on Radiological Protection

    International Nuclear Information System (INIS)

    1987-01-01

    A summary of the 1987 meeting of the ICRP is given. Topics covered include the work on cancer risk assessment, in particular the atomic bomb survivor studies, the risk of mental retardation by exposure of children to radiation in utero, health risks from radon in spas and reference terms for estimates of radiation dose for X-ray mammography. Forthcoming publications are mentioned. (UK)

  19. ENS PIME 2004: 16th International meeting of nuclear communicators: Defining tomorrow's vision of nuclear. Transactions

    International Nuclear Information System (INIS)

    2004-01-01

    Papers presented at this Meeting were devoted to the following main subjects: the future of nuclear: challenges and prospects; impact of European Union policy on nuclear facilities; European politicians - their view of our industry; discussions on the energy market, sustainable development and climate change

  20. 77 FR 33019 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2012-06-04

    ... Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA... Sub-Committee of Experts on the Transport of Dangerous Goods (UNSCOE TDG) to be held June 25 to July 4... Dangerous Goods Model Regulations which will be implemented within relevant domestic, regional, and...

  1. 77 FR 69927 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2012-11-21

    ... Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA... Sub-Committee of Experts on the Transport of Dangerous Goods (UNSCOE TDG) to be held December 3 to 11... 18th Revised Edition of the United Nations Recommendations on the Transport of Dangerous Goods Model...

  2. 78 FR 58267 - Notice of October 15 Board for International Food and Agricultural Development (BIFAD) Meeting

    Science.gov (United States)

    2013-09-23

    ... programming in agricultural research and capacity development. During the business session the BIFAD will host a panel of key authors who will discuss trends in funding for Global Agricultural Research and... Moines, Iowa. Agenda The public business meeting will begin promptly at 8:00 a.m. with opening remarks by...

  3. Abstracts presented at the International Society of Addiction Medicine (ISAM) 19th Annual Meeting, Abu Dhabi, United Arab Emirates, October 2017.

    Science.gov (United States)

    Gordon, Adam J

    2018-01-02

    The 19th Annual Meeting of the International Society of Addiction Medicine (ISAM) was held in Abu Dhabi, United Arab Emirates, in October 2017. Contained in this paper are the abstracts of scientific work presented at the conference.

  4. International working group on life management of nuclear power plants (IWG-LMNPP). Regular meeting. 30 August - 1 September 1995. Working material. V. 2

    International Nuclear Information System (INIS)

    1995-01-01

    This meeting of the International Working Group on Life Management of Nuclear Power Plants (IWG-LMNPP) was organized to review the national programmes of the countries and to advise the IAEA on its technical meetings and activities in the subject areas taking into consideration current progress, problems and operating experience. Refs, figs and tabs

  5. Eighth meeting of the International Working Group on Gas-Cooled Reactors Vienna, 30 January - 1 February 1989. Summary report. Part 2

    International Nuclear Information System (INIS)

    1989-12-01

    The Eighth Meeting of the IAEA International Working Group on Gas-Cooled Reactors was held in Vienna, Austria, from 30 January - 1 February, 1989. The Summary Report (Part II) contains the papers which review the national programmes in the field of Gas-Cooled Reactors and other presentations at the Meeting. Refs, figs and tabs

  6. International working group on life management of nuclear power plants (IWG-LMNPP). Regular meeting. 30 August - 1 September 1995. Working material. V. 1

    International Nuclear Information System (INIS)

    1995-01-01

    This meeting of the International Working Group on Life Management of Nuclear Power Plants (IWG-LMNPP) was organized to review the national programmes of the countries and to advise the IAEA on its technical meetings and activities in the subject areas taking into consideration current progress, problems and operating experience. Refs, figs and tabs

  7. Report on the inaugural meeting of the international consortium on hallucination research : a clinical and research update and 16 consensus-set goals for future research

    NARCIS (Netherlands)

    Waters, F.; Aleman, A.; Fernyhough, C.; Allen, P.

    This article presents a report on the first meeting of the International Consortium on Hallucination Research, which took place on September 13-14, 2011 at the Institute of Psychiatry, London. The first day of the meeting served to reflect on the current state of knowledge regarding auditory

  8. NASA Physical Sciences - Presentation to Annual Two Phase Heat Transfer International Topical Team Meeting

    Science.gov (United States)

    Chiaramonte, Francis; Motil, Brian; McQuillen, John

    2014-01-01

    The Two-phase Heat Transfer International Topical Team consists of researchers and members from various space agencies including ESA, JAXA, CSA, and RSA. This presentation included descriptions various fluid experiments either being conducted by or planned by NASA for the International Space Station in the areas of two-phase flow, flow boiling, capillary flow, and crygenic fluid storage.

  9. Review of the 25th annual scientific meeting of the International Society for Biological Therapy of Cancer

    Directory of Open Access Journals (Sweden)

    Jaffee Elizabeth M

    2011-05-01

    Full Text Available Abstract Led by key opinion leaders in the field, the 25th Annual Meeting of the International Society for Biological Therapy of Cancer (iSBTc, recently renamed the Society for Immunotherapy of Cancer, SITC provided a scientific platform for ~500 attendees to exchange cutting-edge information on basic, clinical, and translational research in cancer immunology and immunotherapy. The meeting included keynote addresses on checkpoint blockade in cancer therapy and recent advances in therapeutic vaccination against cancer induced by Human Papilloma Virus 16. Participants from 29 countries interacted through oral presentations, panel discussions, and posters on topics that included dendritic cells and cancer, targeted therapeutics and immunotherapy, innate/adaptive immune interplay in cancer, clinical trial endpoints, vaccine combinations, countering negative regulation, immune cell trafficking to tumor microenvironment, and adoptive T cell transfer. In addition to the 50 oral presentations and >180 posters on these topics, a new SITC/iSBTc initiative to create evidence-based Cancer Immunotherapy Guidelines was announced. The SITC/iSBTc Biomarkers Taskforce announced the release of recommendations on immunotherapy biomarkers and a highly successful symposium on Immuno-Oncology Biomarkers that took place on the campus of the National Institutes of Health (NIH immediately prior to the Annual Meeting. At the Annual Meeting, the NIH took the opportunity to publicly announce the award of the U01 grant that will fund the Cancer Immunotherapy Trials Network (CITN. In summary, the Annual Meeting gathered clinicians and scientists from academia, industry, and regulatory agencies from around the globe to interact and exchange important scientific advances related to tumor immunobiology and cancer immunotherapy.

  10. A Difficult Choice? : A study of which factors influence the choice of auditor

    OpenAIRE

    Embretzén, Johanna; Nilsson, Marie; Olofsson, Sandra

    2007-01-01

    Because all joint-stock companies in Sweden need to have an auditor we thought it would be interesting to study how companies choose their auditor and which factors influence their choice. Therefore our research question is: “Which factors influence joint-stock companies in their choice of auditor?” The main purpose of the study is to get a better and deeper understanding of the subject, in order to clarify the purpose we established three sub purposes: • Establish which determinants that pla...

  11. Metodología para Auditorías de Ciberseguridad

    OpenAIRE

    Mejías Macías, Jaime

    2016-01-01

    Creación de una metodología para auditar la ciberseguridad en una entidad u organización. La metodología se centra en: -Plataformas y redes de comunicación que albergan los sistemas que pueden ser objeto de ciberataques.-Generación del Informe final de auditoría con su risk assesment. –Seguimiento de las recomendaciones emitidas por auditoría anteriormente. Para la ayuda el auditor a la hora de generar el informe, se ha realizado una interfaz que automatiza la creación de éste. Este TFG ha de...

  12. Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance

    Directory of Open Access Journals (Sweden)

    M. D. Arabloo

    2017-08-01

    Full Text Available Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of the client's accounting conservatism by using panel data model, multivariate regression, and data of 114 companies listed in Tehran Stock Exchange during the years 2011 to 2015. The results showed that there is an inverse relationship between auditor tenure and conservatism of auditees; moreover, the client’s importance has an additive effect on the inverse relationship between auditor tenure and conservatism of client.

  13. Manual de auditoría interna para Instituto de Altos Estudios Nacionales

    OpenAIRE

    Bungacho Lamar, Fredy, Dr.

    2010-01-01

    La Ley Orgánica de Administración Financiera y Control responsabiliza a cada institución del Estado la implementación y aplicación del Sistema de Control Interno con la finalidad de precautelar los recursos públicos. Este trabajo investigativo sirve como guía para unificar los procedimientos, en la ejecución de las Auditoría de los profesionales que integren la Unidad de auditoría Interna del Instituto de altos Estudios Nacionales. Este Manual de Auditoría Interna, se compone de 6 capí...

  14. International society of blood transfusion working party on red cell immunogenetics and terminology: report of the Seoul and London meetings

    Science.gov (United States)

    Storry, J. R.; Castilho, L.; Chen, Q.; Daniels, G.; Denomme, G.; Flegel, W. A.; Gassner, C.; de Haas, M.; Hyland, C.; Keller, M.; Lomas-Francis, C.; Moulds, J. M.; Nogues, N.; Olsson, M. L.; Peyrard, T.; van der Schoot, C. E.; Tani, Y.; Thornton, N.; Wagner, F.; Wendel, S.; Westhoff, C.; Yahalom, V.

    2017-01-01

    The Working Party has met twice since the last report: in Seoul, South Korea 2014, and in London, UK 2015, both in association with the International Society of Blood Transfusion (ISBT) Congress. As in previous meetings, matters pertaining to blood group antigen nomenclature were discussed. Eleven new blood group antigens were added to seven blood group systems. This brings the current total of blood group antigens recognized by the ISBT to 346, of which 308 are clustered within 36 blood groups systems. The remaining 38 antigens are currently unassigned to a known blood group system. PMID:29093749

  15. When the Cell Stress Society International became South American: meeting report of the IX International Workshop on the Molecular Biology of Stress Responses.

    Science.gov (United States)

    Galigniana, Mario D

    2013-01-01

    The International Workshop on the Molecular Biology of the Stress Response organized by the Cell Stress Society International was held in Porto Alegre, Brazil, on May 27-30, 2012, as part of the development of the Latin American Chapter of the Society, a superb initiative headed by Drs. Antonio De Maio and Larry Hightower. The meeting took place in the wonderful facilities of the Pontifícia Universidade do Rio Grande do Sul (PUCRS) and was warmly chaired by Professor Cristina Bonorino. Thirty-four invited speakers presented their work to more than 200 scientists and, even more importantly, to 150 registered students, who were the main beneficiaries of the meeting. The first day of the workshop was dedicated to an educational program for students, young investigators, and participants who were unfamiliar with the field of molecular chaperones and the stress response. Speakers in this pre-workshop were Dr. Harm Kampinga, Dr. Lea Sistonen, Dr. Larry Hightower, Dr. Ivor Benjamin, Dr. Daniel Ciocca, and Dr. Linda Hendershot. Then, the scientific sessions discussed below followed.

  16. A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?

    OpenAIRE

    Garner, Dana Porter

    2008-01-01

    This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and li...

  17. Pengaruh Konflik Peran, Kelebihan Peran, Independensi, dan Kompetensi terhadap Kinerja Auditor dengan Kecerdasan Spiritual sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang)

    OpenAIRE

    Aprimulki, Endah; ', Kamaliah; Safitri, Devi

    2017-01-01

    This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purpos...

  18. The pre-audit assessment: A homework assignment for auditors

    Energy Technology Data Exchange (ETDEWEB)

    Marschman, S.C.

    1993-02-01

    The role of the quality assurance audit is evolving from compliance verification to a much broader assessment of programmatic and management performance. In the past, audits were poorly understood and caused fear and trepidation. Auditees turned an audit into a cat-and-mouse game using coverup strategies and decoy discrepancies. These games were meant to give the auditors what they want, namely a few findings that could later be easily corrected. At Pacific Northwest Laboratory (PNL), I observed auditing become a spectator sport. Matching a compliance-oriented auditor against a crafty group of scientists provided hours of entertainment. As a program manager, it was clear these games were neither productive useful nor cost effective. Fortunately, over the past few years several concepts embraced by total quality management' have begun to emerge at PNL. These concepts are being adopted by most successful organizations, and based on these concepts new tools and ideas are emerging to help organizations improve productivity and quality. Successful organizations have been and are continuing to develop management strategies that rely on participative approaches to their operations. These approaches encourage the empowerment of organization staff at all levels, with the goal of instilling ownership of quality in every staff member. As management philosophies are changing, so are the responsibilities and expectations of managers. Managers everywhere are experimenting with new tools to help them improve their operations and competitiveness. As the quality audit evolves, managers and other customers of the audit process have developed expectations for the auditing process that never existed in years past. These expectations have added complexity to the audit process. It is no longer adequate to prepare a checklist, perform the audit, and document the results. When viewed as a tool for verifying performance, a quality audit becomes more than a compliance checklist.

  19. The pre-audit assessment: A homework assignment for auditors

    Energy Technology Data Exchange (ETDEWEB)

    Marschman, S.C.

    1993-02-01

    The role of the quality assurance audit is evolving from compliance verification to a much broader assessment of programmatic and management performance. In the past, audits were poorly understood and caused fear and trepidation. Auditees turned an audit into a cat-and-mouse game using coverup strategies and decoy discrepancies. These games were meant to ``give the auditors what they want, namely a few findings that could later be easily corrected. At Pacific Northwest Laboratory (PNL), I observed auditing become a spectator sport. Matching a compliance-oriented auditor against a crafty group of scientists provided hours of entertainment. As a program manager, it was clear these games were neither productive useful nor cost effective. Fortunately, over the past few years several concepts embraced by ``total quality management` have begun to emerge at PNL. These concepts are being adopted by most successful organizations, and based on these concepts new tools and ideas are emerging to help organizations improve productivity and quality. Successful organizations have been and are continuing to develop management strategies that rely on participative approaches to their operations. These approaches encourage the empowerment of organization staff at all levels, with the goal of instilling ownership of quality in every staff member. As management philosophies are changing, so are the responsibilities and expectations of managers. Managers everywhere are experimenting with new tools to help them improve their operations and competitiveness. As the quality audit evolves, managers and other customers of the audit process have developed expectations for the auditing process that never existed in years past. These expectations have added complexity to the audit process. It is no longer adequate to prepare a checklist, perform the audit, and document the results. When viewed as a tool for verifying performance, a quality audit becomes more than a compliance checklist.

  20. International Atomic Energy Agency specialist meeting on advances in structural analysis for LMFBR applications. Summary report

    International Nuclear Information System (INIS)

    Perez, M.A.; Roche, R.L.

    1983-05-01

    After the first session on review of national positions in the subject field, the meeting was divided into five technical sections as follows: General methods of Structural Analysis for Elevated Temperatures; Inelastic Analysis Methods for Elevated Temperature; Effects of Cyclic loading; Design Codes and Criteria; Instability and Buckling - Piping Analysis in the Creep Range. The conclusions of the Meeting were summarised as follows. In view of the complexity of material behaviour and the variability of properties from cast to cast, continuing work is needed to develop simple constitutive relations which ensure an acceptable level of conservatism for design evaluations. It is recognized that simplified design methods require further development for the assessment of ratchetting and shakedown of high temperature structures. More development work is required in the areas of buckling elastic follow up weld factors and these developments should take account of the imperfections inherent in welded fabrications. There is a need for realistic tests on welded structural features to validate design methods. It is proposed that this subject would be the topic of a future specialists meeting. In several countries, organisations are now preparing Guides and Codes concerning Structural Assessment for LMFBR components. It seems that some of these Codes could be drafted within a few years. In order to make a more realistic assessment of LMFBR structures, defect assessment in elevated temperature range must be considered

  1. Evidências do Entendimento de Quatro Pronunciamentos Contábeis por Auditores Independentes do Brasil

    Directory of Open Access Journals (Sweden)

    Neirilaine Silva de Almeida

    2013-01-01

    Full Text Available The employment of an international standard for corporate financial statements worldwide has been increasingly required. However the concern some authors have as to effective comparability of information, depending on the possibility of disparate interpretations even with the use of identical standards, still persists. Thus, this study aims to identify how independent auditors of companies indexed in the CVM interpret four Brazilian Accounting Pronouncements, by means of a questionnaire adapted from Chand, Patel and Patel (2010. In addition, the research attempts to identify the association between the auditors’ interpretations and four variables (the size of the undertaking; familiarity with IFRS; experience with auditing; and experience with IFRS-related activities. Analysis was done via Chi-square Test, Correspondence Analysis (ANACOR and Homogeneity Analysis (HOMALS. The results show a lack of consensus among auditors in the sample. It was noticed that interpretations of the three Brazilian Accounting Pronouncements were statistically distinct in function: the size of the undertaking, familiarity with IFRS, and experience with IFRS-related activities. In light of these results, it can be inferred that, within the use of the same standard, there is a possibility that Brazilian professionals have different interpretations and, therefore, make decisions that will produce non-comparable accounting reports.

  2. 75 FR 67804 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2010-11-03

    ..., contact Deputy Outreach Coordinator Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy... 28, 2010. Maryruth Coleman, Office Director, Office of Economic Policy Analysis and Public Diplomacy... DEPARTMENT OF STATE [Public Notice 7224] Advisory Committee on International Economic Policy...

  3. 76 FR 36512 - Board for International Food and Agricultural Development; Notice of Meeting

    Science.gov (United States)

    2011-06-22

    ... Professor, Department of Agronomy, Purdue University and Catherine Bertini, Chair, International Relations... documents other than rules #0;or proposed rules that are applicable to the public. Notices of hearings #0... / Wednesday, June 22, 2011 / Notices#0;#0; [[Page 36512

  4. 77 FR 65937 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2012-10-31

    ... the Audit Process, Managing Knowledge in the Issue Practice Groups and International Practice Networks... will also be presented and discussed. Last minute agenda changes may preclude advanced notice. The...

  5. La Influencia de las Explicaciones de la Dirección en la Evaluación de los Procedimientos Analíticos de Auditoría

    Directory of Open Access Journals (Sweden)

    Daniel Sánchez Toledano

    2009-06-01

    Full Text Available La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.The application of analytical procedures is based on the expectation that relationships exist among financial statements data on a continuous basis. The presence of these relationships provides audit evidence as to the completeness, accuracy and validity of the data produced by the accounting system. Auditors generate expected values and compare them with financial statements values. In case of discrepancies, the auditor has to generate hypotheses with regard to potential causes, evaluate these hypotheses and select the most plausible one.Auditing standards require that auditors routinely have to consult management for explanations of unexpected fluctuations. Prior empirical research revealed that management explanations influence hypotheses generation and lead to a biased analytical procedures process. This experimental study is based on a material

  6. Twenty-eighth Meeting of the Working Party on International Nuclear Data Evaluation Co-operation. Summary Record

    International Nuclear Information System (INIS)

    Chadwick, Mark; ); Danon, Yaron; Herman, Mike; ); Dunn, Mike; ); Kahler, Albert Skip; ); Jacqmin, Robert; ); Plompen, Arjan; ); Fukahori, Tokio; ); Harada, Hideo; ); Iwamoto, Osamu; Yokoyama, Kenji; ); Grudzevich, Oleg; ); Ge, Zhigang; Ruan, Xichao; Wu, Haicheng; Koning, Arjan; ); Mills, Robert; ); Mcnabb, Dennis; ); Palmiotti, Giuseppe; ); Noguere, Gilles; ); Leal, Luiz; ); Cabellos, Oscar; )

    2016-01-01

    The NEA's nuclear data evaluation co-operation activities involve the following evaluation projects: ENDF (United States), JENDL (Japan), ROSFOND/BROND (Russia), JEFF (other Data Bank member countries) and CENDL (China) in close co-operation with the Nuclear Data Section of the International Atomic Energy Agency (IAEA). The working party was established to promote the exchange of information on nuclear data evaluations, measurements, nuclear model calculations, validation, and related topics, and to provide a framework for cooperative activities between the participating projects. The working party assesses nuclear data improvement needs and addresses these needs by initiating joint evaluation and/or measurement efforts. The 28. Meeting of the WPEC was the occasion to review the experimental activities, the evaluation projects and the Status of subgroups. This document is the summary record of the meeting. It presents: 1 - The reports on experimental activities: Experimental nuclear data activities of relevance to the evaluation projects were reviewed. Detailed information about the experimental activities is given in the reports and view-graphs presented at the meeting. 2 - The review of final or near-final subgroup reports. Results and conclusions of completed or near-completed subgroups were discussed. A summary table of all subgroup status is given in Annex 3. 3 - The status of ongoing subgroups. Activities of ongoing subgroups were presented. A summary table of all subgroup status is given in Annex 3. 4 - The proposals for new subgroups. The subgroup proposal was reviewed by WPEC. Detailed information about this proposal is given in the document. 5 - The forthcoming meetings of interest. The documents presented at the twenty-eight WPEC meeting are presented in the annex 2: Annex 2.1 Working Party on International Nuclear Data Evaluation Co-operation - WPEC; Annex 2.2 WPEC Long-term mandate (updated and extended) on a 'Expert Group on the High

  7. Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-04

    This report presents the results of the independent certified public accountants` audit of the Southwestern Federal Power System`s (SWFPS) combined power system statement of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The 1996 financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditors` work was conducted in accordance with generally accepted government auditing standards. To fulfill audit responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peak Marwick LLP (KPMG) to conduct the audit for them, subject to their review. The auditors` report on SWFP`s internal control structure disclosed a reportable condition directed to the Southwestern Power Administration concerning a delay in properly classifying the value of plant assets. The report also included two reportable conditions directed to the Army Corps of Engineers regarding the inconsistent calculation of depreciation expense and the misallocation of multipurpose costs. None of these reportable conditions were considered to be material weaknesses. The auditors` report on SWFP`s compliance with laws and regulations disclosed no new instances of noncompliance by Southwestern.

  8. Proceedings of the Strategy Meeting for the Development of an International Consortium for Chinese Medicine and Cancer

    Directory of Open Access Journals (Sweden)

    Jeffrey D. White

    2017-12-01

    Full Text Available On November 3, 2014, in Bethesda, MD, the Office of Cancer Complementary and Alternative Medicine of the National Cancer Institute held a meeting to examine the potential utility and feasibility of establishing an international consortium for Chinese medicine and cancer. There is significant interest in the West in using components of Chinese medicine (CM —such as botanicals and herbal medicines, acupuncture and acupressure, and qigong—in the field of oncology, as potential anticancer agents, for symptom management, and to improve quality of life. The proposal for a consortium on CM came from the Chinese Academy of Chinese Medical Sciences, with the aims of improving scientific communications and collaborations and modernizing the studies of CM for cancer. The US National Cancer Institute’s Office of Cancer Complementary and Alternative Medicine agreed to work with Chinese Academy of Chinese Medical Sciences to explore the feasibility of establishing an international consortium for Chinese medicine and cancer. At the meeting, participants from the United States, China, Canada, Australia, and Korea discussed issues in CM and cancer research, treatment, and management, including potential mechanisms of action, proof of efficacy, adverse effects, regulatory issues, and the need for improving the quality of randomized clinical trials of CM treatments and supportive care interventions. Presented in these proceedings are some of the main issues and opportunities discussed by workshop participants.

  9. Validation of a Novel Digital Tool in Automatic Scoring of an Online ECG Examination at an International Cardiology Meeting.

    Science.gov (United States)

    Quinn, Kieran L; Crystal, Eugene; Lashevsky, Ilan; Arouny, Banafsheh; Baranchuk, Adrian

    2016-07-01

    We have previously developed a novel digital tool capable of automatically recognizing correct electrocardiography (ECG) diagnoses in an online exam and demonstrated a significant improvement in diagnostic accuracy when utilizing an inductive-deductive reasoning strategy over a pattern recognition strategy. In this study, we sought to validate these findings from participants at the International Winter Arrhythmia School meeting, one of the foremost electrophysiology events in Canada. Preregistration to the event was sent by e-mail. The exam was administered on day 1 of the conference. Results and analysis were presented the following morning to participants. Twenty-five attendees completed the exam, providing a total of 500 responses to be marked. The online tool accurately identified 195 of a total of 395 (49%) correct responses (49%). In total, 305 responses required secondary manual review, of which 200 were added to the correct responses pool. The overall accuracy of correct ECG diagnosis for all participants was 69% and 84% when using pattern recognition or inductive-deductive strategies, respectively. Utilization of a novel digital tool to evaluate ECG competency can be set up as a workshop at international meetings or educational events. Results can be presented during the sessions to ensure immediate feedback. © 2015 Wiley Periodicals, Inc.

  10. Preface [HD3-2015: International meeting on high-dimensional data-driven science

    International Nuclear Information System (INIS)

    2016-01-01

    A never-ending series of innovations in measurement technology and evolutions in information and communication technologies have led to the ongoing generation and accumulation of large quantities of high-dimensional data every day. While detailed data-centric approaches have been pursued in respective research fields, situations have been encountered where the same mathematical framework of high-dimensional data analysis can be found in a wide variety of seemingly unrelated research fields, such as estimation on the basis of undersampled Fourier transform in nuclear magnetic resonance spectroscopy in chemistry, in magnetic resonance imaging in medicine, and in astronomical interferometry in astronomy. In such situations, bringing diverse viewpoints together therefore becomes a driving force for the creation of innovative developments in various different research fields. This meeting focuses on “Sparse Modeling” (SpM) as a methodology for creation of innovative developments through the incorporation of a wide variety of viewpoints in various research fields. The objective of this meeting is to offer a forum where researchers with interest in SpM can assemble and exchange information on the latest results and newly established methodologies, and discuss future directions of the interdisciplinary studies for High-Dimensional Data-Driven science (HD 3 ). The meeting was held in Kyoto from 14-17 December 2015. We are pleased to publish 22 papers contributed by invited speakers in this volume of Journal of Physics: Conference Series. We hope that this volume will promote further development of High-Dimensional Data-Driven science. (paper)

  11. The Financial Reporting Environment: the role of the media, regulators and auditors

    NARCIS (Netherlands)

    M. Koning (Miriam)

    2014-01-01

    markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

  12. 25 CFR 39.411 - How will the auditor report its findings?

    Science.gov (United States)

    2010-04-01

    ... similar to significant audit exceptions in a fiscal audit; or (3) Involve fraud and abuse. (c) The auditor must immediately report exceptions involving fraud and abuse directly to the Department of the Interior...

  13. The Impact of Board Interlocks on Auditor Choice and Audit Fees

    DEFF Research Database (Denmark)

    Riise Johansen, Thomas; Pettersson, Kim

    2013-01-01

    Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings/Insight The ......Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings...... of the non-executive director–auditor relationship and the role that board networks have in governing auditor choice decisions. The study identifies interlocks as an infrastructure for differentiation in the audit market and determines that such differentiation is associated with an audit fee premium...

  14. International Classification of Functioning, Disability and Health Core Sets for children and youth with cerebral palsy: a consensus meeting.

    Science.gov (United States)

    Schiariti, Veronica; Selb, Melissa; Cieza, Alarcos; O'Donnell, Maureen

    2015-02-01

    The objective of this article is to report on the Core Sets developed for children and youth aged 0 to 18 years, with cerebral palsy (CP) based on the pediatric International Classification of Functioning, Disability and Health (ICF) by the World Health Organization (WHO). A formal decision-making and consensus process integrating evidence gathered from preparatory studies was followed. Preparatory studies included: a systematic literature review; an international expert survey; a qualitative study of children and youth with CP and their caregivers; and a clinical study. Relevant ICF categories were identified in a formal consensus process by international experts from different backgrounds. Twenty-six international experts chosen by WHO region with expertise in CP attended the consensus meeting. Overall, five ICF Core Sets were developed: a Comprehensive Core Set (135 ICF categories); a Common Brief (25 ICF categories); and three age-specific Core Sets: under 6 years (31 ICF categories), from 6 to children and youth with CP are the first ICF-based tools developed for this population. The ICF Core Sets for children and youth with CP can be applied in clinical practice, research, teaching and administration. The application of the ICF Core Sets to this population will standardize the functional assessments of CP worldwide. © 2014 Mac Keith Press.

  15. The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors' conflicts of interests

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    that now promote and diffuse regulatory capitalism worldwide. Regulatory capitalism is further facilitated by the Sarbanes-Oxley Act and the PCAOB that provide interconnections of powerful non-democratic private regulators such as the IFAC and IAASB. An experiment reveals auditors' ethical predisposition......This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s...... when state enforced neo-liberal free-market doctrines of competition and deregulation commercialized the profession. Since then, regulatory capitalism's economic neo-liberal agenda has transformed the audit profession and the employer firms into a tansnational network of professional services firms...

  16. Recent advances in biocuration: meeting report from the Fifth International Biocuration Conference.

    Science.gov (United States)

    Gaudet, Pascale; Arighi, Cecilia; Bastian, Frederic; Bateman, Alex; Blake, Judith A; Cherry, Michael J; D'Eustachio, Peter; Finn, Robert; Giglio, Michelle; Hirschman, Lynette; Kania, Renate; Klimke, William; Martin, Maria Jesus; Karsch-Mizrachi, Ilene; Munoz-Torres, Monica; Natale, Darren; O'Donovan, Claire; Ouellette, Francis; Pruitt, Kim D; Robinson-Rechavi, Marc; Sansone, Susanna-Assunta; Schofield, Paul; Sutton, Granger; Van Auken, Kimberly; Vasudevan, Sona; Wu, Cathy; Young, Jasmine; Mazumder, Raja

    2012-01-01

    The 5th International Biocuration Conference brought together over 300 scientists to exchange on their work, as well as discuss issues relevant to the International Society for Biocuration's (ISB) mission. Recurring themes this year included the creation and promotion of gold standards, the need for more ontologies, and more formal interactions with journals. The conference is an essential part of the ISB's goal to support exchanges among members of the biocuration community. Next year's conference will be held in Cambridge, UK, from 7 to 10 April 2013. In the meanwhile, the ISB website provides information about the society's activities (http://biocurator.org), as well as related events of interest.

  17. Egyptian And International Automotive Diesel. Fuels: Specifications Meeting Challenges To Refining Industry

    International Nuclear Information System (INIS)

    Zayed, A.M.; EI Shamy, A.A.

    2004-01-01

    This paper presents a brief summary and comparison of Egyptian automotive diesel fuel to the international one. Recent legislation all over the world, requiring further reduction in sulfur, aromatics, T 90 and T 95 and increasing cetane value of the transportation diesel fuels, presents numerous technical and economic challenges to the refiners. While refiners grapple with these challenges, they will also face pressure from the increased demand of transportation diesel fuel and tighter capital restrictions. Overcome of these challenges makes a fair competition. A comparison of the Egyptian automotive diesel fuel and the international one will be a guide to locally and globally facing these challenges

  18. La Formación del Juicio Profesional: las Diferencias Individuales del Auditor

    Directory of Open Access Journals (Sweden)

    Guillermo Sierra Molina

    2002-12-01

    Full Text Available Este artículo muestra los resultados de un trabajo empírico cuyo objetivo es conocer la relación existente entre las características individuales del auditor y los factores que predominan en su formulación del juicio preliminar de importancia relativa. Mediante la utilización de técnicas cuantitativas de investigación se diseñó un estudio considerando como variables de diferencia individual, por un lado, el perfil de personalidad del auditor medido a través del MBTI, y por otro lado, variables demográficas, profesionales y éticas. De acuerdo con los resultados obtenidos en anteriores investigaciones encontramos la existencia de un tipo de personalidad que predomina en la población de auditores de cuentas en España. Por el contrario, estos resultados no nos permiten concluir la existencia de una relación significativa entre el perfil de personalidad del auditor y la ponderación que realiza de los factores -cuantitativos y cualitativos- considerados en la valoración del umbral de importancia relativa.This paper is an empirical study which goal is to know the relationship between individual characteristics of the auditor and the factors that shows their preliminary materiality judgement. For this study, we have used quantitative method of research, using like variable auditor's personality type, in a hand, as is the MBTI and, in other hand, demographics, professionals and ethics variables. According to previous research, we find a determinate type of personality between Spanish auditors. However, our findings, don't permit to see any significant relationship between the auditor's personality type and the valuation of the another factors (quantitative and qualitative which we are used to measure the preliminary materiality judgement.

  19. Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor

    OpenAIRE

    Rosally, Catherina

    2015-01-01

    The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity ro...

  20. Pengaruh Stres Kerja Terhadap Motivasi Dan Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan

    OpenAIRE

    Timbul Sinaga; Mutiara Sinambela

    2013-01-01

    The purpose of this research is to find out the influence of the employee stress on motivation and auditor performance in Public Accountant Firms in Medan. The type of this research is descriptive correlational between variables applying the census method in collecting the primary data through the use of questionnaires to 45 respondents that work for 20 Public Accountant Firm. The conclusions of the research are: (1) the employee stress influences the employee motivation and auditor performan...

  1. The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

    OpenAIRE

    Nawalin, Ririn; Syukurillah, Indah Anis

    2017-01-01

    This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm's (PA...

  2. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013

    Energy Technology Data Exchange (ETDEWEB)

    Owens, C. M.

    2013-09-01

    The development of job/task analyses (JTAs) is one of three components of the Guidelines for Home Energy Professionals project and will allow industry to develop training resources, quality assurance protocols, accredited training programs, and professional certifications. The Multifamily Energy Auditor JTA identifies and catalogs all of the tasks performed by multifamily energy auditors, as well as the knowledge, skills, and abilities (KSAs) needed to perform the identified tasks.

  3. 3rd International Meeting for Researchers in Materials and Plasma Technology (IMRMPT) and 1st Symposium on Nanoscience and Nanotechnology

    International Nuclear Information System (INIS)

    2016-01-01

    These proceedings present the written contributions of the participants of the 3rd International Meeting for Researchers in Materials and Plasma Technology (3rd IMRMPT) and the 1st Symposium on Nanoscience and Nanotechnology which was held from 4 to May 9, 2015 at the Dann Carlton Hotel Bucaramanga, Colombia, organized by the faculty of science of the Universidad Industrial de Santander (UIS) and the basic science department of the Universidad Pontificia Bolivariana. This was the third version of biennial meetings that began in 2011. The five-day scientific program of the 3rd IMRMPT consisted of 24 Magisterial Conferences, 70 Oral Presentations, 185 Poster Presentations, 3 Courses and 1 Discussion Panel with the participation of undergraduate and graduate students, professors, researchers and entrepreneurs from Colombia, Russia, Germany, France, Spain, England, United States, Mexico, Argentina, Uruguay, Brazil, Venezuela, among others. Moreover, the objective of IMRMPT was to bring together national and international researchers in order to establish a network of scientific cooperation with a global impact in the area of the science and the technology of materials; to promote the exchange of creative ideas and the effective transfer of scientific knowledge, from fundamental research to innovation applied to industrial solutions and to advances in the development of new research allowing to increase the lifetime of the materials used in the industry by means of efficient transference of the knowledge between sectors academia and industry. The topics covered in the 3rd IMRMPT include New Materials, Surface Physics, Structural Integrity, Renewable Energy, Online Process Control, Non Destructive Evaluation, Characterization of Materials, Laser and Hybrid Processes, Thin Films and Nanomaterials, Surface Hardening Processes, Wear and Corrosion/Oxidation, Plasma Applications and Technologies, Modelling, Simulation and Diagnostics, Biomedical Coatings, Surface Treatments

  4. Meeting report: Vitiligo Global Issues Consensus Conference Workshop "Outcome measurement instruments" and Vitiligo International Symposium, Rome, Nov 30-Dec 3rd

    NARCIS (Netherlands)

    van Geel, Nanja; Boniface, Katia; Seneschal, Julien; Jacquemin, Clément; Speeckaert, Reinhart; Wolkerstorfer, Albert; Bekkenk, Marcel; Lommerts, Janny E.; Hamzavi, Iltefat; Pandya, Amit; Eleftheriadou, Viktoria; Ezzedine, Khaled; Giannarelli, Diana; Gnarra, Maria; Sperduti, Isabella; Prinsen, Cecilia; Harris, John; Taieb, Alain; Picardo, Mauro

    2017-01-01

    The international vitiligo community had last December its first "vitiligo only" research meeting in the Eternal City. Vitiligo is a well-recognized but poorly addressed public health concern worldwide. The Vitiligo International Symposium (VIS) is a strong signal for the medical world of the coming

  5. 40 CFR 60.4203 - How long must my engines meet the emission standards if I am a stationary CI internal combustion...

    Science.gov (United States)

    2010-07-01

    ... emission standards if I am a stationary CI internal combustion engine manufacturer? 60.4203 Section 60.4203... Combustion Engines Emission Standards for Manufacturers § 60.4203 How long must my engines meet the emission standards if I am a stationary CI internal combustion engine manufacturer? Engines manufactured by...

  6. Meeting Report of the XIV International Small Bowel Transplant Symposium: Summary of Presentations, Workshops, and Debates From a Comprehensive Meeting on Intestinal Failure, Rehabilitation, and Transplantation, Buenos Aires, Argentina, June 10-13, 2015.

    Science.gov (United States)

    Gondolesi, Gabriel E; Fernandez, Adriana; Burghardt, Karolina M; Nowakowski, Scott; Kaufman, Stuart S; Pascher, Andreas; Florescu, Diana; Ruiz, Phillip; Vianna, Rodrigo; Clarke, Sara; Oltean, Mihai; Rumbo, Martin; Mazariegos, George; Sudan, Debra L; Farmer, Douglas G

    2017-04-01

    The 2015 meeting of the Intestinal Transplant Association was held in Buenos Aires, Argentina. This was the 14th International Small Bowel Transplant Symposium, and it was the first meeting organized as a joint venture of the Transplantation Society, the Intestinal Transplant Association, and the Argentinean Transplant Society (Sociedad Argentina de Trasplantes). Innovative aspects of the classic meeting format included workshops sessions, debates, and multicenter studies. This report highlights the most prominent scientific contributions and results of the first such symposium in a Latin American country.

  7. 78 FR 42148 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2013-07-15

    ...: Gregory Maggio, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic and Business..., Office of Economic Policy Analysis and Public Diplomacy. [FR Doc. 2013-16895 Filed 7-12-13; 8:45 am... DEPARTMENT OF STATE [Public Notice 8380] Advisory Committee on International Economic Policy...

  8. 76 FR 71617 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-11-18

    ... Coordinator Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, Energy..., Acting Director, Office of Economic Policy Analysis and Public Diplomacy, U.S. Department of State. [FR... DEPARTMENT OF STATE [Public Notice 7654] Advisory Committee on International Economic Policy...

  9. 75 FR 42813 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2010-07-22

    ... Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, Energy and... Director, Office of Economic Policy Analysis and Public Diplomacy, U.S. Department of State. [FR Doc. 2010... DEPARTMENT OF STATE [Public Notice: 7092] Advisory Committee on International Economic Policy...

  10. 77 FR 33014 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-06-04

    ... Coordinator Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic and..., Office of Economic Policy Analysis and Public Diplomacy, U.S. Department of State. [FR Doc. 2012-13450... DEPARTMENT OF STATE [Public Notice 7912] Advisory Committee on International Economic Policy...

  11. 77 FR 1548 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-01-10

    ... Policy Analysis and Public Diplomacy, Bureau of Economic and Business Affairs, at (202) 647-2231 or Enoch... Analysis and Public Diplomacy, U.S. Department of State. [FR Doc. 2012-232 Filed 1-9-12; 8:45 am] BILLING... DEPARTMENT OF STATE [Public Notice: 7721] Advisory Committee on International Economic Policy...

  12. 76 FR 4987 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-01-27

    ... and Public Diplomacy, Bureau of Economic, Energy and Business Affairs, at (202) 647-2231 or EnochT... Analysis and Public Diplomacy, U.S. Department of State. [FR Doc. 2011-1785 Filed 1-26-11; 8:45 am] BILLING... DEPARTMENT OF STATE [Public Notice: 7238] Advisory Committee on International Economic Policy...

  13. 75 FR 16894 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2010-04-02

    ... Nancy Smith- Nissley, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic.... Sandra E. Clark, Office Director, Office of Economic Policy Analysis and Public Diplomacy, U.S... DEPARTMENT OF STATE [Public Notice 6910] Advisory Committee on International Economic Policy...

  14. 78 FR 24784 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2013-04-26

    ... Analysis and Public Diplomacy, Bureau of Economic and Business Affairs, at (202) 647-2231 or MaggioGFmailto... Public Diplomacy. [FR Doc. 2013-09962 Filed 4-25-13; 8:45 am] BILLING CODE 4710-07-P ... DEPARTMENT OF STATE [Public Notice 8300] Advisory Committee on International Economic Policy...

  15. 76 FR 75599 - Advisory Committee on International Economic Policy; Notice of Meeting Cancellation

    Science.gov (United States)

    2011-12-02

    ... Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, and Business... Director, Office of Economic Policy Analysis and Public Diplomacy, U.S. Department of State. [FR Doc. 2011... DEPARTMENT OF STATE [Public Notice: 7659] Advisory Committee on International Economic Policy...

  16. Horticulture take-home messages. Grower Day Summary: 2011 International HLB Meeting, Orlando, Florida

    Science.gov (United States)

    The 2nd International Research Conference on Huanglongbing covered 3 full days, with 400 participants from 20 countries. There were 75 oral presentations, 96 posters, and I took 20 pages of notes. Urgency of HLB as a threat to citrus production and the engine of substantial grower investment has fu...

  17. Report on International Roundtable Meeting on Collection Security held at the British Library

    Directory of Open Access Journals (Sweden)

    Andy Stephens

    2008-09-01

    Full Text Available Anonymised report on some of the issues raised at an international roundtable on collection security of thirteen major research libraries and national libraries from Europe and North America. Recurring themes of case studies included: 1 perpetrator profiling; 2 relations with the criminal justice system; 3 systems; 4 looking out; 5 aftermath.

  18. 76 FR 33399 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-06-08

    ... to the advent of cloud computing as a new business model in international trade, the implications of... of State for Economic, Energy, and Business Affairs Jose W. Fernandez and Committee Chair Ted... and Business Affairs, at (202) 647-2231 or [email protected] . This announcement might appear in the...

  19. Internal combustion engine run on biogas is a potential solution to meet Indonesia emission target

    Science.gov (United States)

    Ambarita, Himsar

    2017-09-01

    Indonesia has released two different Greenhouse Gas (GHG) emissions reduction targets. The first target, released in 2009, is reduction GHG emissions 26% from Business-as-Usual (BAU) level using own budget and up 41% if supported international aids by 2020. The second target is reduction 29% and 41% from BAU by 2030 using own budget and with international support, respectively. In this paper, the BAU emissions and emissions reduction target of these two targets are elaborated. In addition, the characteristics of emissions from transportation sector are discussed. One of the potential mitigation actions is switching fuel in transportation sector. The results the most promising mitigation action in the transportation is switching oil fuel with biofuel. The Government of Indonesia (GoI) focuses on using biodiesel and bioethanol to run internal combustion engine in transportation sector and biogas is aimed to fuel power plant unit. However, there is very limited of success stories on using biogas in the power plant. The barriers and challenges will be discussed here. It is suggested to run internal combustion engine with biogas.

  20. Auditor recommendations resulting from three clinical audit rounds in Finnish radiology units.

    Science.gov (United States)

    Miettunen, Kirsi; Metsälä, Eija

    2017-06-01

    Background The purpose of clinical audits performed in radiology units is to reduce the radiation dose of patients and staff and to implement evidence-based best practices. Purpose To describe auditor recommendations in three Finnish clinical audit rounds performed in 2002-2014, and to determine if auditor recommendations have had any impact on improving medical imaging practice. Material and Methods The retrospective observational study was performed in radiology units holding a radiation safety license issued by the Finnish Radiation and Nuclear Safety Authority. The data comprised a systematic sample (n = 120) of auditor reports produced in three auditing rounds in these units during the years 2002-2014. The data were analyzed by descriptive methods and by using the Friedman two-way ANOVA test. Results The number of auditor recommendations given varied between clinical audit rounds and according to the type of imaging unit, as well as according to calculation method. Proportionally, the most recommendations in all three clinical audit rounds were given about defining and using quality assurance functions and about guidelines and practices for carrying out procedures involving radiation exposure. Demanding radiology units improved their practices more than basic imaging units towards the third round. Conclusion Auditor recommendations help to address the deficiencies in imaging practices. There is a need to develop uniform guidelines and to provide tutoring for clinical auditors in order to produce comparable clinical audit results.

  1. Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Sansaloni Butar-Butar

    2016-06-01

    Full Text Available Merge rof Pricewaterhouse and Coopers & Lybrands that occurred in 1998 creates PricewaterhouseCoopers as the biggest accounting firm in history. Conceptually and supported by previous empirical result firm size is expected to be positively correlated with audit quality. Large accounting firms have financial ability to improve its auditors skill and can act more independently because major part of their income do not come from one or two clients. They spend huge investment in audit technology as well. However, this positive relationship only applies to environments where punishment is strictly imposed on audit failure. Unlike their counterparts in the United States and Europe, auditors working in Indonesia rarely face legal issues related to the audit assignment. In addition, empirical studies in Indonesia have always classified local auditors as Big N auditors if they affiliate with one of Big N auditors assuming same quality with that of Big N auditors. This assumption does not necessarily hold. Therefore, in the context of Indonesia environtments, this study predicts PricewaterhouseCoopers merger does not affect the quality of the audit. Using abnormal accruals as a proxy for audit quality, the results show that after the merger audit quality has declined significantly.

  2. An examination of actual fraud cases with a focus on the auditor's responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  3. An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  4. Auditoría externa: responsabilidades cuando se trabaja con otros profesionales

    Directory of Open Access Journals (Sweden)

    Padin, María Belén

    2008-11-01

    Full Text Available Cuando un Contador Público es contratado como auditor externo se compromete a emitir un informe en el cual expresará su opinión sobre los estados contables del ente (puede suceder que el auditor finalmente deba abstenerse de opinar, pero esta es una excepción, ya que lo normal es que cuando se requieren los servicios de un auditor se espera que emita un informe. Al aceptar ser designado como auditor externo, el contador público acepta también las responsabilidades que recaen sobre él. Que son inherentes a su desempeño profesional y que están regidas por las normas profesionales dentro de las cuales debe encuadrar su actividad. A lo largo de este trabajo, se estudiará qué responsabilidades recaen sobre el auditor cuando actúa en colaboración con otros profesionales. Los casos específicos que se estudiarán son: 1 responsabilidad por la utilización del trabajo de otro auditor; 2 consideración del trabajo de auditoria interna; y 3 utilización del trabajo de un experto. Para ello se mencionarán las normas internacionales de auditoria (NIA que tratan cada tema en específico, y alguna norma en particular que exista de otro organismo al respecto.

  5. Selected topics of the 4th International Cooperative Study Group meeting on immune thrombocytopenia revisited.

    Science.gov (United States)

    Nydegger, Urs E; Risch, Lorenz

    2013-01-01

    The Intercontinental Cooperative immune thrombocytopenia (ITP) Study Group (ICIS) held its 4th Expert Meeting in September 2012 in Montreux, Switzerland. The program reunited researchers and clinicians from all over the globe and was organized with lectures and seminars for real-time exchange of latest information. Platelets target victims of autoimmune disease on their own, participating under physiological conditions in the immune network; these small cells are more immunologically savvy than previously thought. Currently, researchers focus their attention on regulatory T and regulatory B cells, ie, cells that might have a decisive impact on how ITP spontaneously resolves or evolves into chronic disease. Diagnostic criteria and prognosis are increasingly benefiting from molecular biological tests, and therapy has evolved with the availability of biosimilar agents and recombinant hormones or blockers of their receptors. Copyright © 2013 Elsevier Inc. All rights reserved.

  6. Statement and recommendations of the International Commission on Radiological Protection from its 1980 meeting

    International Nuclear Information System (INIS)

    1980-01-01

    A short report of the 1980 annual meeting of the ICRP is given along with the recommendations proposed. These are as follows: 1) for the lens of the eye, the annual dose-equivalent limit should be reduced from 0.3Sv to 0.15 Sv, 2) the recommended annual limit for intake by inhalation for radon-222 daughters is 0.02 J and corresponds to an air concentration of 0.4 working levels in previous practical units, 3) the recent information on estimate of radiation risk does not call for changes in the risk factors for stochastic effects or the dose-effect relationships for non-stochastic effects underlying the dose-equivalent limits recommended in ICRP publication 26. The assessment of the total detriment by summation using weighting factors for different organs is also discussed. (U.K.)

  7. Cost effects of international trade in meeting EU renewable electricity targets

    International Nuclear Information System (INIS)

    Uyterlinde, M.A.; Voogt, M.H.

    2005-12-01

    The European market for renewable electricity received a major stimulus from the adoption of the Directive on the Promotion of Renewable Electricity. The Directive specifies the indicative targets for electricity supply from renewable energy sources (RES-E) to be reached in European Union (EU) Member States in the year 2010. It also requires Member States to certify the origin of their renewable electricity production. This article presents a first EU-wide quantitative evaluation of the effects of meeting the targets, using an EU-wide system for tradable green certificates (TGC). We calculate the equilibrium price of green certificates and identify which countries are likely to export or import certificates. Cost advantages of participating in such an EU-wide trading scheme are determined for each of the Member States. Moreover, we identify which choice of technologies results in meeting targets at least costs. Results are obtained from a model that quantifies the effects of achieving the RES-E targets in the EU with and without trade. The article provides a brief insight in this model as well as the methodology that was used to specify cost potential curves for renewable electricity in each of the 15 EU Member States. Model calculations show that within the EU-wide TGC system, the total production costs of the last option needed to satisfy the overall EU RES-E target equals 9.2 eurocent/kWh. Assuming that the production price of electricity on the European power market would equal 3 eurocent/kWh in the year 2010, the indicative green certificate price equals 6.2 eurocent/kWh. We conclude that implementation of an EU-wide TGC system is a cost-efficient way of stimulating renewable electricity supply

  8. FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    ILIE RĂSCOLEAN

    2016-10-01

    Full Text Available This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet the international and European requirements in the field. This paper presents the influence that financial audit seems to have in a long period of time upon the financial reporting in certain economic environments. A questionnaire based on four questions has been used, its outcomes being analyzed and its conclusions laid at the foundation of our entire scientific research. The research was based on the information gathered from financial auditors - natural and legal persons - and from economic entities that are obliged or not to audit their financial statements concerning the way a financial audit mission is developing, with respect to the European and international requirements and the International Financial Audit Standards implementation in Romania. The paper ends up with authors’ conclusions concerning the challenges the business environment is confronted to, these being directly reflected in the efforts the financial auditors must do in order to assess the impact on the financial statements and on the financial performance of an economic entity submitted to audit.

  9. Functional Capacity Evaluation Research: Report from the Third International Functional Capacity Evaluation Research Meeting.

    Science.gov (United States)

    Edelaar, M J A; Gross, D P; James, C L; Reneman, M F

    2018-03-01

    Purpose Based on the success of the first two conferences the Third International FCE Research Conference was held in The Netherlands on September 29, 2016. The aim was to provide ongoing opportunity to share and recent FCE research and discuss its implications. Methods Invitations and call for abstracts were sent to previous attendees, researchers, practicing FCE clinicians and professionals. Fifteen abstracts were selected for presentation. The FCE research conference contained two keynote lectures. Results 54 participants from 12 countries attended the conference where 15 research projects and 2 keynote lectures were presented. The conference provided an opportunity to present and discuss recent FCE research, and provided a forum for discourse related to FCE use. Conference presentations covered aspects of practical issues in administration and interpretation; protocol reliability and validity; consideration of specific injury populations; and a focused discussion on proposed inclusion of work physiology principles in FCE testing with the Heart Rate Reserve Method. Details of this Third International FCE Research Conference are available from http://repro.rcnheliomare.nl/FCE.pdf . Conclusions Researchers, clinicians, and other professionals in the FCE area have a common desire to further improve the content and quality of FCE research and to collaborate to further develop research across systems, cultures and countries. A fourth, 2-day, International FCE research conference will be held in Valens, Switzerland in August or September 2018. A 'FCE research Society' will be developed.

  10. Proceedings from the 9th Annual Meeting of International Society for Medical Publication Professionals Roundtable Session: key insights.

    Science.gov (United States)

    Simcoe, Donna; Juneja, Renu; Scott, Gayle Nicholas; Sridharan, Kanaka; Williams-Hughes, Celeste

    2014-03-01

    During the 9th Annual Meeting of the International Society for Medical Publication Professionals (ISMPP, April 29-May 1, 2013 in Baltimore, MD), ∼650 participants attended two of 13 available roundtable sessions. Participants included medical publication professionals from industry, communication agencies, and journals. DISCUSSION TOPICS: Roundtable participants discussed how to best interpret and implement various guidances, such as Good Publication Practices 2 (GPP2), the International Committee of Medical Journal Editors (ICMJE) guidelines, and the Physician Payment Sunshine Act. The impact of and compliance with Corporate Integrity agreements (CIAs) on medical publication planning practices was debated. Roundtable participants also discussed ways of advancing both advocacy for the medical publication professional field and internal and external collaborations. The development of review manuscripts, publications from regions newly emerging in publication planning, medical devices publications, and real-world experience publications were discussed. Participants also considered the benefits and uncertainties of new technologies in medical publications such as multimedia and social media. This is the first ever article to be published following the well-attended ISMPP roundtable sessions. The objective of this manuscript is to summarize key learnings that will aid continued discussions about challenges and opportunities facing medical publication professionals.

  11. International Atomic Energy Agency consultants' meeting on Analytical Quality Control Services, Vienna, 17-19 September 1990

    International Nuclear Information System (INIS)

    1990-10-01

    An International Atomic Energy Agency Consultants' Meeting on Analytical Quality Control Services was held at the Vienna International Center 17-19 September 1990. The Consultants generally conclude that the current methods of the preparation of the materials for intercomparison studies and facilities are adequate for the current Agency mission for trace element and radionuclide materials, but it is suggested that freeze-drying facilities for biological materials are needed. This is critically important for many of the collected materials uniquely important to the Agency mission. Also new equipment for automated sieving analysis be acquired for some applications. Homogeneity testing performed by AQCS includes the determination of several trace elements (radionuclides) of different concentrations of several sub-samples taken from one bottle and the results are compared with those obtained for sub-samples taken from various bottles chosen at random using one way analysis of variance. This procedure is found to be appropriate and could be used further. TC and CRP should be promoted in relation to the development of reliable analytical methods for the determination of so called ''difficult elements'' like: Mo, Al, I, F, Li, Co, Cd and Ni as well as 237 Np, 226 Ra, 228 Ra. Intercomparison runs should stay open to the whole international community although it would be desirable to consult ''reference labs'' for the certification of selected (''difficult'') analytes. The presently employed programme for intercomparison studies for data evaluation are valuable and suitable. Refs, figs and tabs

  12. International students of speech and language therapy in the UK: do we meet their needs?

    Science.gov (United States)

    Marshall, Julie; Goldbart, Juliet; Evans, Ruth

    2004-01-01

    Informal evidence suggests that many Speech and Language Therapy (SLT) students from outside of the UK and/or Republic of Ireland who come to the UK either do not return to their home country on qualification or do not practise as SLTs in the public sector. Many factors may contribute to this situation. Concern that it may result in part from a poor match between UK SLT education and the demands of the role in other countries led the Royal College of Speech and Language Therapists (RCSLT) to fund a study of international SLT students' experiences of UK qualifying courses. To discover and describe the experiences, views and expectations of current and past international students studying SLT in the UK and past international students' experiences, views and expectations of practising as SLTS, both inside and outside the UK. To consider the implications of the findings for (1) international students planning to work as SLTs; (2) UK SLT students planning to practise outside the UK; and (3) all those involved in SLT education: educational institutions; supervising SLTs; RCSLT. The study involved distributing 166 postal questionnaires (some directly to (ex)students and some to their Higher Education Institutes, or HEIs) and carrying out 23 interviews, with both current students and those qualifying since May 1994. Quantitative analysis was carried out using SPSS using descriptive statistics. Qualitative analysis used content and thematic analyses. Seventy-one questionnaires were received from current and past students, representing a minimum response rate of 43%. (It was not possible to verify exactly how many questionnaires were distributed by HEIs.) The results describe the diverse range of respondents' experiences of studying and working in the UK, their views of working in their home countries and the UK, and their suggestions about strategies that might be adopted to support them further. The results revealed that students come from a wide diversity of countries

  13. FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL

    Directory of Open Access Journals (Sweden)

    Zulaikha Zulaikha

    2016-12-01

    Full Text Available This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee's quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.

  14. Studi Analisis Varians Ranking Dua- Arah Friedman terhadap Kompetensi Dimensi Pengetahuan Auditor di Kantor Akuntan Publik Jakarta

    OpenAIRE

    Ratnawati, Ratnawati; Samosir, Perak

    2012-01-01

    In conducting the auditing, the auditor should have the competence dimension of knowledge. It can be analyzed through therespondent's answers to the statements relating to the competence dimension of knowledge of an auditor. The purpose of this studyis to see if there is a statement to the effect of the respondent's answer and whether there is a correlation between the grain statements.The method used analysis of auditor competence dimension of knowledge in performing auditing and other data ...

  15. IGORR-IV - Proceedings of the fourth meeting of the International Group on Research Reactors

    International Nuclear Information System (INIS)

    Rosenbalm, K.F.

    1995-01-01

    The International Group on Research Reactors was formed to facilitate the sharing of knowledge and experience among those institutions and individuals who are actively working to design, build, and promote new research reactors or to make significant upgrades to existing facilities. Twenty-nine papers were presented in five sessions and written versions of the papers or hard copies of the vugraphs used are published in these proceedings. The five sessions were: (1) Operating Research Reactors and Facility Upgrades; (2) Research Reactors in Design and Construction; (3) ANS Closeout Activities; (4) and (5) Research, Development, and Analysis Results

  16. IGORR-IV -- Proceedings of the fourth meeting of the International Group on Research Reactors

    Energy Technology Data Exchange (ETDEWEB)

    Rosenbalm, K.F. [comp.

    1995-12-31

    The International Group on Research Reactors was formed to facilitate the sharing of knowledge and experience among those institutions and individuals who are actively working to design, build, and promote new research reactors or to make significant upgrades to existing facilities. Twenty-nine papers were presented in five sessions and written versions of the papers or hard copies of the vugraphs used are published in these proceedings. The five sessions were: (1) Operating Research Reactors and Facility Upgrades; (2) Research Reactors in Design and Construction; (3) ANS Closeout Activities; (4) and (5) Research, Development, and Analysis Results.

  17. Proceedings of the fourth international topical meeting on nuclear thermal hydraulics, operations and safety. Vol. 2

    International Nuclear Information System (INIS)

    2004-01-01

    More than 100 papers presented at the meeting were divided in 56 sessions and covered the following topics: Plant Operation, Retrofitting and Maintenance Experience; Steam Generator Operation and Maintenance; Artificial Intelligence and Expert Systems; Seismic Technologies for Plant Design and Operations; Aging Management and Life Extension; Two-Phase Flow Modeling and Applications; Severe Accidents and Degraded Core Thermal Hydraulics; Plant Simulators, Analyzers, and Workstations; Advanced Nuclear Fuel Challenges; Recent Nuclear Power Station Decommissioning Experiences in the USA; Application of Probabilistic risk assessment/Probabilistic safety assessment (PRA/PSA) in Design and Modification; Numerical Modeling in Thermal Hydraulics; General Thermal Hydraulics; Severe Accident Management; Licensing and Regulatory Requirements; Advanced Light Water Reactor Designs to Support Reduced Emergency Planning; Best Estimate loss-of-coolant (LOCA) Methodologies; Plant Instrumentation and Control; LWR Fuel Designs for Improved Thermal Hydraulic Performance; Performance Assessment of Radioactive Waste Disposal; Thermal Hydraulics in Passive Reactor Systems; Advances in Man-Machine Interface Design and the Related Human Factors Engineering; Advances in Measurements and Instrumentation; Computer Aided Technology for non-destructive evaluation (NDE) and Plant Maintenance Plant Uprating; Flow-Accelerated Corrosion in Nuclear Power Plants; Advances in Radiological Measurement and Analysis Risk Management and Assessment; Stability in Thermal Hydraulic Systems; Critical heat flux (CHF) and Post Dryout Heat Transfer; Plant Transient and Accident Modeling

  18. IGORR 1: Proceedings of the 1. meeting of the International Group On Research Reactors

    International Nuclear Information System (INIS)

    West, C.D.

    1990-05-01

    Descriptions of the ongoing projects presented at this Meeting were concerned with: New Research Reactor FRM-II at Munich; MITR-II reactor; The Advanced. Neutron Source (ANS) Project; The high Flux Reactor Petten, Status and Prospects; The High Flux Beam Reactor Instrumentation Upgrade; BER-II Upgrade; The BR2 Materials Testing Reactor Past, Ongoing and Under-Study Upgrades; The ORPHEE, Reactor Current Status and Proposed Enhancement of Experimental Variabilities; Construction of the Upgraded JRR-3; Status of the University of Missouri-Columbia Research Reactor Upgrade; the Reactor and Cold Neutron Facility at NIST; Upgrade of Materials Irradiation Facilities in HFIR; Backfitting of the FRG Reactors; University Research Reactors in the United States; and Organization of the ITER Project - Sharing of Informational Procurements. Topics of interest were: Thermal-hydraulic tests and correlations, Corrosion tests and analytical models , Multidimensional kinetic analysis for small cores, Fuel plates fabrication, Fuel plates stability, Fuel irradiation, Burnable poison irradiation, Structural materials irradiation, Neutron guides irradiation, Cold Source materials irradiation, Cold Source LN 2 test, Source LH2-H 2 O reaction (H or D), Instrumentation upgrading and digital control system, Man-machine interface

  19. DDG Opening Remarks [International Experts' Meeting on Decommissioning and Remediation after a Nuclear Accident

    International Nuclear Information System (INIS)

    Bychkov, Alexander

    2013-01-01

    Any significant nuclear accident results in challenges in terms of the decommissioning of the damaged facilities and in many cases also in the remediation of contaminated areas outside the site boundary. These challenges include the application of appropriate technological and human resources, public involvement and the allocation of the necessary financing, which is of course considerable. There can be no real future for nuclear energy unless the global community is convinced that the legacies associated with its use can be addressed satisfactorily, whether in connection with facilities contaminated as a result of a nuclear or radiological accident, or indeed large facilities used for research or other purposes during the developmental phase of the nuclear industry. It is evident that decommissioning and remediation projects, especially for nuclear facilities and sites after an accident, will continue to be undertaken for many decades, over which time it is expected that technological developments will occur. It will be important that the new and more sophisticated technologies of the future are applied to these activities. However we should also be aware that in case of dealing with accident-damaged facilities there is a great deal to be learnt from the experience from the past 60 years and this meeting is focused directly on reviewing and distilling that experience

  20. The design philosophy for an automatic TLD system to meet current international specifications

    International Nuclear Information System (INIS)

    Haaslahti, J.

    1986-01-01

    The object of this paper is to describe the elements of a new automatic TLD system intended to meet draft IEC/ISO proposals and ANSI requirements in the USA. Dosemeter badge design is based on ICRU recommendations. The basic intent has been to produce a standard system that can measure and file raw data that can be adapted to specific user requirements with software. The system consists of a programmable automatic reader, an automatic irradiator, a computer, and dosemeters for environmental, whole body, extremity, and clinical applications. The reader uses hot nitrogen heating and photon counting, and measurement conditions may be chosen with complete freedom. The reader can produce a real-time glow curve to assist in checking performance. The irradiator has a 90 Sr- 90 Y source to permit programmed irradiation for calibration and material sensitivity checks. Cassettes are used to hold TLD cards during processing. Cassette coding both identifies samples and calls measurement parameters into use from memory. The system can be preprogrammed to measure all common materials and all common dosemeter elements (both square and round). (author)