WorldWideScience

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. 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...

  3. EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR DALAM MENINGKATKAN EFEKTIVITAS BANK

    Directory of Open Access Journals (Sweden)

    Sihwahjoeni Sihwahjoeni

    2017-03-01

    Full Text Available Internal auditor was a part that could not be separated from audit internal department. Internal auditor was theside considered having independency and high objectivity so it was expected to perform its task without pressurefrom anywhere. As the independent side, internal auditor was easier to see marks deviations done by managementparty related to their job result and the things related to internal control. Internal auditor had to be able maximallyto give the contribution for the increase and bank development. This research evaluated the internal auditorfunction implementation on banks, analyzed the contribution form given by internal auditor to a bank, anddescribed the bank trick to increase internal auditor quality to be able to give contribution to a bank. Frequentanalysis technique in this research was structural equation modelling (SEM operated through AMOS 16 program.Based on analysis result, it showed that objectivity, performance and audit job, result communication, andaim, authority and accountability had a significant effect to a bank effectiveness, while independency, scope andinternal audit, profession efficiency, follow-up, and plan and operation did not have a significant effect towardbank effectiveness.

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

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    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.

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

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    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.

  6. 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.

  7. Outsourcing of internal audit and independence of auditors

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    A. Seetharaman

    2008-07-01

    Full Text Available Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations. Others are also looking at various options such as outsourcing of the internal audit function of their organizations. However, where outsourcing is concerned, one important issue arises, which is the independence of the external auditor to perform the internal audit function. This paper takes a look at the various aspects of the internal audit process as well as the impact and independence of external auditors who perform internal audit

  8. Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah

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    Sarina Gabryela Aprilyanti Butar Butar

    2017-08-01

    Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010 antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

  9. Evaluation of hygienic-sanitary conditions of hospital nutrition and dietary services from the perspectives of internal and external auditors

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    Lize Stangarlin

    2013-09-01

    Full Text Available The objective of this study was to evaluate the hygienic-sanitary conditions of hospital nutrition and dietary services using external and internal auditors. Eleven hospitals were evaluated for their nutrition and dietary services using an evaluation checklist based on food safety requirements in the current legislation. The checklist was applied by an internal auditor (a technical supervisor and an external auditor (a professional with experience in food services between August and October 2011. According to the number of items on the evaluation checklist that were considered adequate, the hospital facilities were ranked as excellent, good, regular, bad, or very bad. The results obtained by the auditors were compared. According to these results, it can be said that most of the hospital nutrition and dietary services were rated as good for overall quality by the internal auditor, while the external auditor classified them as Regular. There was a clear difference between the evaluations of the auditors, both in terms of the number of items considered adequate and the overall requirements' average score. It can be concluded that hospital nutrition and dietary services should meet safety requirements in order to provide food. These facilities should have external audits conducted as a way to prevent routine problems from being perpetuated.

  10. Peranan Internal Auditor dalam Pendeteksian dan Pencegahan Kecurangan

    OpenAIRE

    SOEHARMORO

    2012-01-01

    The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when...

  11. 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

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

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    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. 7 CFR 1773.21 - Borrower's review and submission of the auditor's report, report on compliance and on internal...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower's review and submission of the auditor's... for the Submission and Review of the Auditor's Report, Report on Compliance and on Internal Control... auditor's report, report on compliance and on internal control over financial reporting, and management...

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

    DEFF Research Database (Denmark)

    Birkholm, Peter; Holm, Claus

    internal controls intended for management directors, it provides a framework which explicitly deals with the interests of all parties involved (including auditors, board of directors and regulating bodies). The auditors took this into account by updating the particular auditing standard on internal control....... Realized discrepancies are identified and related to the necessary features of an integrated framework. The necessary features include (1) the definition of internal controls, (2) the components of internal control, (3) the criteria for evaluating internal control as stated by the auditors (4) the criteria...... for evaluating internal controls as stated by management, and (5) the integration of internal control evaluations from management and auditors. The paper provides evidence from an in-depth contents analysis comparing SAS No. 55 from 1988 with the COSO-report from 1992 and SAS No. 78 from 1995. The analysis...

  15. PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL

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    Angga Prasetyo

    2011-05-01

    Full Text Available This study aims to determine the influence of role conflict (role conflict against the commitmentof internal auditors’ independence, and know the effect of role ambiguity (role ambiguity ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2. To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test, role conflict (role conflict and role ambiguity (role ambiguity havean influence on the commitment of internal auditor independence.

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

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    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.

  17. 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. ...

  18. 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 ...

  19. DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara

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    Irfan Zamzam

    2018-03-01

    Full Text Available This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

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

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    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.

  1. External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

    OpenAIRE

    Josheski, Dushko; Jovanova, Blagica

    2012-01-01

    There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. minis...

  2. Pengaruh Locus Of Control terhadap Kinerja dan Kepuasan Kerja Internal Auditor dengan Tri Hita Karana sebagai Variabel Moderasi

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    Komang Adi Kurniawan Saputra

    2012-04-01

    Full Text Available Abstract: The Effect of Locus of Control on Performance and Auditor internal Work Satisfaction with Tri Hita Karana Local Culture as Moderating Variable. This study aims to determine the effect of Locus of Control on performance and job satisfaction of internal auditors star hotels in Bali, as well as local culture Tri Hita Karana as a moderation of this influence. There were 62 internal auditors of star hotels involved in this research. The results of this study indicate a significant influence between Locus of Control on performance and job satisfaction of internal auditors with the local culture Tri Hita Karana as a variable moderation.

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

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    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.

  4. PENGARUH KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA INTERNAL AUDITOR DENGAN ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Internal Auditor Bank Muamalat Indonesia Wilayah Jawa Tengah

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    Gunawan Aji

    2013-05-01

    Full Text Available A lot of studies about professional commitment and organization commitment have been done, but study to test how work of professional commitment and commitment organization effects the objective professional commitment and organization commitment was rare. The objective of this research is to examine the influence of professional commitment and commitment organization to job performance and islamic work ethic as intervening variable. The primary data used was from internal auditor perception of all internal auditor of PT. Bank Muamalat Indonesia,  one of shariah  banking  in Indonesia. The questionnaires were distributed to 150 internal auditor as respondents and 40 of questionnaires were returned and can be used. The path analysis model used to test the hypothesis of this research. The research finding figures that not of all hypothesis mentioned and built earlier could be accepted. From 7 (seven hypothesis, there were only 4 (four hypothesis admitted or accepted. The result supported H2, H5, H6 and H7, these indicated that professionalism has positively influence islamic work ethic  and islamic work ethic  has positively influence job performance. The commitment organization has not influence islamic work ethic and job performance.

  5. 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.

  6. BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS TERHADAP KINERJA INTERNAL AUDITOR (Studi Pada Kantor Inspektorat di Provinsi Bali

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    I Made Pradana Adiputra

    2014-12-01

    Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas terhadap kinerja internal auditor  dengan budaya Tri Hita Karana sebagai  variabel moderating  di Kantor Inspektorat di Provinsi Bali. Populasi penelitian adalah seluruh auditor di 6 (enam Kantor Inspektorat di Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng dan Badung. Teknik sampling yang digunakan purposive sampling dengan kriteria tertentu, yaitu kerja internal auditor minimal 1 tahun. Desain penelitian yang digunakan dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner. Analisis data menggunakan regresi linier berganda dan moderated regression analysis. Hasil analisis data menunjukkan bahwa terdapat pengaruh kompleksitas tugas terhadap kinerja internal auditor dan moderasi tri hita karana pada kompleksitas tugas berpengaruh terhadap kinerja internal auditor pada Kantor Inspektorat di Provinsi Bali This study aimed to examine the effect of task complexity on the performance of the internal auditor with Tri Hita Karana culture as a moderating variable in the Office of the Inspectorate in Bali Province. The study population was all auditors in 6 (six Office Inspectorate in Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng and Badung. The sampling technique used purposive sampling to certain criteria, namely the internal auditor's work a minimum of 1 year. The research design used in this study is a survey method by distributing questionnaires. Analysis of data using multiple linear regression and moderated regression analysis. The results of the data analysis showed that there are significant task complexity on the performance of the internal auditors and the moderation of Tri Hita Karana on the complexity of the task affect the performance of the internal auditor in the Office of the Inspectorate in Bali Province

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

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    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.

  8. 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

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    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.

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

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    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.

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

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    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

  11. The Impact of Competencies, Risk Management and Auditors Interactions on Internal Audit Effectiveness in Libyan Commercial Banks

    OpenAIRE

    Ashour, Mohamad Salah R; Sukoharsono, Eko Ganis; Ghofar, Abdul

    2015-01-01

    Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commer...

  12. Harmonising auditors?

    DEFF Research Database (Denmark)

    Loft, Anne; Jeppesen, Kim K.

    2003-01-01

    This paper analyses the complex process through which EU's Eighth Company Law Directive on the qualification of statutory auditors (1984) was implemented in Denmark. The Directive envisaged one group of `statutory auditors' in each member state. However, in Denmark there were two groups of auditors......: the state authorised auditors who had a long education and high status, and the registered auditors who had a shorter education, lower status and whose clients were mainly medium and small sized businesses. An exemption was made in the Directive to allow the registered auditors to continue to audit despite...... that they did not have the required `university level' education. This made the issue of education central to the long-term survival of the registered auditors and it consequently became the object of a long conflict between the parties with an interest in auditor education and qualifications: the profession...

  13. Faktor Eksternal dan Faktor Internal yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit

    OpenAIRE

    Yendrawati, Reni; Putri, Wenny Hartanti

    2016-01-01

    This study aims to analyze whether Time Pressure, Risk Audit, Materiality, Procedures Review and Control of Quality, Supervision Measures, External Locus of Control and Self Esteem auditor effect on premature sign off audit procedures. Data collection was conducted by giving questionnaires to auditors working in KAP Yogyakarta. The method of data analysis is validity and reliability testing, hypothesis testing by means of logistic regression analysis and Friedman test. Hypothesis testing is f...

  14. Materials control and accountability auditor training

    International Nuclear Information System (INIS)

    Barham, M.A.

    1993-01-01

    As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

  15. The Role of Information Technology as Moderating Variable and Internal Control Effectiveness as intervening in the Relationship between Human Resource Competency and Internal Auditor Service Quality on of Report

    OpenAIRE

    Haliah, Hamid,Irdam

    2015-01-01

    in general, this research is intended to investigate factors that effect quality of report of local government in west Sulawesi province, Indonesia. Human resource competence and quality of services of internal auditor have indirect effect through the effectiveness of internal control to the quality of the report. These results indicate that the effectiveness of internal control serves as an intervening variable on the relationship of competence of human resources and internal auditor service...

  16. 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.

  17. 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...

  18. 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.

  19. Auditor training

    International Nuclear Information System (INIS)

    Rusk, J. Jr.

    1978-01-01

    The experienced quality assurance professional possesses most of the tools needed for auditing. However, the audit climate demands a unique attitude and certain additional skills and perceptions of the auditor. Developing that delta in any given group of students requires proper selection of instructional techniques. Selection criteria are presented, the more frequently encoutered pitfalls are identified, and teaching approaches with a consistent record of success are indicated, with examples drawn from experience

  20. 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.

  1. 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-...

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

    African Journals Online (AJOL)

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

  3. 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

    Directory of Open Access Journals (Sweden)

    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.

  4. 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....

  5. Third ITER International Industry Liaison Meeting

    International Nuclear Information System (INIS)

    Dautovich, D.

    2000-01-01

    Following previous meetings held in 1996 in San Diego and in 1997 in Tokyo, the Third ITER International Industry Liaison Meeting (IILM) meeting was held under the European Chairmanship in Toronto, Canada, November 7-9, 2000. The intention of such meetings is to provide a forum for industrialists of the ITER EDA parties and other interested countries to develop common understandings on important issues of the timing and nature of Industry involvement in the ITER project. This article describes the main views from Industry on the preconstruction and construction phases and the cost and benefit schemes, while summarizing the progress made by the ITER project since the Tokyo meeting

  6. 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.

  7. 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...

  8. 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...

  9. 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.

  10. 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.

  11. 77 FR 61583 - International Energy Agency Meetings

    Science.gov (United States)

    2012-10-10

    ...) will meet on October 17 and 18, 2012, at the headquarters of the IEA in Paris, France in connection... the International Energy Agency (IEA) will be held at the headquarters of the IEA, 9, rue de la F... October 18. The purpose of this notice is to permit attendance by representatives of U.S. company members...

  12. 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...

  13. 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.

  14. Nineteenth International Microgravity Measurements Group Meeting

    Science.gov (United States)

    DeLombard, Richard (Compiler)

    2000-01-01

    The Microgravity Measurements Group meetings provide a forum for an exchange of information and ideas about various aspects of microgravity acceleration research in international microgravity research programs. These meetings are sponsored by the PI Microgravity Services (PIMS) project at the NASA Glenn Research Center. The 19th MGMG meeting was held 11-13 July 2000 at the Sheraton Airport Hotel in Cleveland, Ohio. The 44 attendees represented NASA, other space agencies, universities, and commercial companies; 8 of the attendees were international representatives from Japan, Italy, Canada, Russia, and Germany. Twenty-seven presentations were made on a variety of microgravity environment topics including the International Space Station (ISS), acceleration measurement and analysis results, science effects from microgravity accelerations, vibration isolation, free flyer satellites, ground testing, vehicle characterization, and microgravity outreach and education. The meeting participants also toured three microgravity-related facilities at the NASA Glenn Research Center. Contained within the minutes is the conference agenda, which indicates each speaker, the title of their presentation, and the actual time of their presentation. The minutes also include the charts for each presentation, which indicate the authors' name(s) and affiliation. In some cases, a separate written report was submitted and has been Included here

  15. 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.

  16. MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH?

    Directory of Open Access Journals (Sweden)

    Kadek Sumadi

    2011-01-01

    Full Text Available The existence of a large number of accounting firms allowsprovides companies choices whether to stay with current firm or switchto another accounting firm. Decision of Minister of FinanceNo.423/KMK.06/2002 states that a company must switch auditor afterfive years of consecutive assignment. This is mandatory. The questionrises when a company voluntarily switches its auditor. Why does thishappen?One of the reasons is that management does not satisfy withauditor opinion, except for unqualified opinion. New management teamwould directly or indirectly encourage auditor switch to align accountingand reporting policies. Moreover an expanding company expects positivereaction when it does auditor switch. Profitability is also one reason fora company to switch auditor, for example, when a company earns moreprofit it tends to hire more credible auditor. On the other hand, when thecompany faces a financial distress, it probably would switch auditor aswell.

  17. 77 FR 41203 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-07-12

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-057] 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...

  18. 78 FR 77502 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2013-12-23

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (13-154)] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces a meeting of the NASA International Space...

  19. 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...

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

    Science.gov (United States)

    2012-11-01

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-090] 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...

  1. 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...

  2. 29 CFR 99.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Auditor selection. 99.305 Section 99.305 Labor Office of the... Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who prepares...

  3. 7 CFR 3052.305 - Auditor selection.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Auditor selection. 3052.305 Section 3052.305....305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... control reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who...

  4. 7 CFR 1773.20 - CPA's submission of the auditor's report, report on compliance, report on compliance and on...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false CPA's submission of the auditor's report, report on... for the Submission and Review of the Auditor's Report, Report on Compliance and on Internal Control Over Financial Reporting, and Management Letter § 1773.20 CPA's submission of the auditor's report...

  5. 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...

  6. Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?

    OpenAIRE

    M. Cameran; A. Prencipe; M. Trombetta

    2009-01-01

    We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality. Our results show that audit quality—measured in terms of earnings management—tends to improve rather than worsen over time. We also examine the effects of voluntary auditor change vs. those resulting from mandatory auditor changes. Our resul...

  7. 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.

  8. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total...... population. Findings: Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority...... of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research limitations/implications: The findings confirm that corporate psychopaths...

  9. Improving Search Strategies of Auditors – A Focus Group on Reflection Interventions

    OpenAIRE

    Fessl, Angela; Pammer, Viktoria; Wiese, Michael; Thalmann, Stefan

    2017-01-01

    Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like fac-etted search or visual overview of knowledge bases like graph visualisations emerge. It is therefore desirable for auditors to learn about new innovations and to explore and experiment with such...

  10. PENGARUH PENGALAMAN AUDIT TERHADAP PENINGKATAN KEAHLIAN AUDITOR

    OpenAIRE

    AMIR, YUNITA

    2014-01-01

    2014 Pengaruh Pengalaman Audit terhadap Peningkatan Keahlian Auditor Effect of Audit Experience to Increase The Expertise of Auditor Yunita Amir Mediaty Kartini Penelitian ini bertujuan untuk mengukur pengaruh pengalaman audit terhadap peningkatan keahlian auditor. Penelitian ini dilakukan dengan pengisian kuesioner oleh auditor di Makassar. Variabel independen dari penelitian ini adalah lamanya masa kerja dan banya...

  11. 7 CFR 1773.31 - Auditor's report.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor's report. 1773.31 Section 1773.31 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... the auditor's report. The auditor's report should also state that the report on compliance and on...

  12. 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

  13. 78 FR 16665 - International Energy Agency Meetings

    Science.gov (United States)

    2013-03-18

    ... this notice is to permit attendance by representatives of U.S. company members of the IAB at a meeting... meeting among company representatives at the same location at 8:30 a.m. on March 26. The agenda for this... Refining Crisis 8. Middle East Energy Exports and the Arab Spring 9. The Turmoil in North Africa and the...

  14. 77 FR 69613 - International Energy Agency Meeting

    Science.gov (United States)

    2012-11-20

    ... Policy and Conservation Act (42 U.S.C. 6272(c)(1)(A)(i)) (EPCA), the following notice of meeting is... the IEA 2. IEA Emergency Response Policies, Market Assessment, Industry Perspective 3. IEA Oil Data...)(A)(ii) of the Energy Policy and Conservation Act (42 U.S.C. 6272(c)(1)(A)(ii)), the meeting of the...

  15. 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

  16. 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

  17. Aspectos Comportamentais no Julgamento Profissional dos Auditores Independentes

    Directory of Open Access Journals (Sweden)

    José Emerson Firmino

    2013-12-01

    Full Text Available Alguns estudos evidenciam que a adoção das International Financial Reporting Standards (IFRS proporcionou melhorias na qualidade das informações contábeis. Mas, o conjunto de Procedimentos descritos nas IFRSs é fortemente afetado pelo julgamento profissional dos contadores. O mesmo fato ocorre com o auditor, que deve avaliar se a aplicação das normas resulta em fair presentation. Esse julgamento dependerá da interpretação do auditor sobre o nível de probabilidade associada a determinadas expressões presentes no texto das normas contábeis. Alguns autores evidenciam que existem diferenças significativas na interpretação das expressões verbais de probabilidade entre os auditores e que aspectos comportamentais estão influenciando a emissão do parecer de auditoria. Diante desse cenário, o objetivo deste estudo foi investigar como se comportam os auditores no julgamento de situações subjetivas, inseridos em um cenário pessimista ou otimista, no momento da avaliação dos critérios de reconhecimento e/ou mensuração, quando da execução dos trabalhos da auditoria. A amostra desta pesquisa é composta por 258 auditores independentes com registro de responsáveis técnicos junto à Comissão de Valores Mobiliários (CVM. Os resultados obtidos, por intermédio da análise das respostas dos auditores para situações subjetivas, sugerem que o julgamento do auditor em situações de subjetividade é influenciado por aspectos comportamentais, sendo que eles podem apresentar opiniões distintas em seus relatórios.

  18. 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.

  19. 75 FR 34724 - International Energy Agency Meetings

    Science.gov (United States)

    2010-06-18

    .... The purpose of this notice is to permit attendance by representatives of U.S. company members of the... meeting among company representatives at the same location at 8:30 a.m. on June 30. The agenda for this... stocks in a crisis? How are industry emergency stocks related to minimum operating requirements? 4...

  20. Annual public meetings | IDRC - International Development ...

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

    Inaugural - 2009. Highlight: Getting the Word Out: IDRC's Past, Present, and Future discussed at inaugural public meeting · What we do · Funding · Resources · About IDRC. Knowledge. Innovation. Solutions. Careers · Contact Us · Site map. Sign up now for IDRC news and views sent directly to your inbox each month.

  1. 76 FR 14003 - International Energy Agency Meetings

    Science.gov (United States)

    2011-03-15

    ... Hub? 9. Workshop Scene Setter --Commodity Derivatives Market and Recent Regulatory Trends 10. Other... Financial Market Participants on Energy Futures Markets 1. How do the investment strategies of financial... the Oil Market (SOM) on March 22; and on March 23 and March 24 in connection with a meeting of the SEQ...

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

    Energy Technology Data Exchange (ETDEWEB)

    Anon.

    1991-01-15

    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.

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

    African Journals Online (AJOL)

    GRACE

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

  4. “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.

  5. ANNUAL BALI INTERNATIONAL COMBINED CLINICAL MEETING

    Directory of Open Access Journals (Sweden)

    John Svigos

    2015-08-01

    Full Text Available Background: This valuable collaboration between Adelaide and Bali was first convened by Prof. I G. Surya, the late Prof. Made Kornia and Associate Prof. John Svigos in May 2011 at Sanglah General Hospital, Bali-Indonesia. This is a three day clinical meeting consisting of a daily Plenary Session for formal presentations running along with a Concurrent Session predominantly for “hands on” and interactive teaching. The meeting has a multidisciplinary focus which is in tune with contemporary Maternal Fetal Medicine practice and consists of obstetricians, midwives, neonatologists and obstetric anaesthetists from both cities sharing their respective experiences. From an initial modest meeting with 80 registrants this has now grown to over 300 registrants in 2015. A fourth day was trialed in 2014 in which a Field Day was incorporated into the program and enabled the overseas participants to gain some first hand experience in the workings of an orphanage (Anak Anak Bali Kids, a midwife obstetric unit (Bumi Sehat and a level two hospital (Sanjiwani Hospital, Gianyar. Further Field Days are anticipated at future meetings. The Visiting Faculty from Australia are predominantly from the Women’s and Children’s Hospital with input from The Lyell McEwin Hospital both in Adelaide, The Royal North Shore Hospital and the Royal Prince Alfred Hospital in Sydney and the King Edward Memorial Hospital in Perth. The broader strategic aspects of the collaboration have seen the rotation of three MFM Trainees from the Trigonum (Denpasar, Surabaya and Malang through Adelaide for two months in 2011 and 2012 as part of their MFM training. Unfortunately AusAID funding has not been forthcoming for further rotations to occur but in 2016 a multidisciplinary group from Sanglah General Hospital will be making a one week visit to the Women’s and Children’s Hospital as a forerunner to further visits. Meantime the collaborations with the Dr. Soetomo Hospital, Surabaya and

  6. PENGARUH PENGALAMAN DAN PELATIHAN AUDITOR TERHADAP AUDIT RISK DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MEDIASI PADA BPKP PERWAKILAN SULAWESI BARAT

    OpenAIRE

    FIRDHAUS MAKURAGA, HIRAZ GHIBRAN

    2017-01-01

    2017 Pengaruh Pengalaman dan Pelatihan Auditor terhadap Audit Risk dengan Profesionalisme Auditor sebagai Variabel Mediasi pada BPKP Perwakilan Sulawesi Barat The Effects of Experience, and Auditor???s Training on Audit Risk with Auditor???s Professionalism as Interveing Variable On BPKP Representative of West Sulawesi Hiraz Ghibran Firdhaus Makuraga Nirwana Kartini Penelitian ini bertujuan untuk meneliti pengaruh langsung dari varia...

  7. 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.

  8. 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.

  9. Internet and Audiology: A Review of the Second International Meeting.

    Science.gov (United States)

    Laplante-Lévesque, Ariane; Lunner, Thomas; Andersson, Gerhard; Preminger, Jill E

    2016-10-01

    This article describes the Second International Meeting on Internet and Audiology, which took place at the Eriksholm Research Centre, Oticon A/S, Denmark September 24 to 25, 2015, and introduces the research forum arising from the meeting. The potential gains of the Internet within audiology are framed within the central role of quality connections among people, ideas, and objects. First, the meeting is summarized. Second, the 11 articles arising from the meeting and collected in this research forum are grouped into 2 themes: design and evaluation. Last, the benefits of interoperability and standardization are discussed. We look forward to the day when the Internet is an integral part of audiology, and we invite readers to attend future editions of the International Meeting on Internet and Audiology.

  10. Internet and Audiology: A Review of the First International Meeting.

    Science.gov (United States)

    Andersson, Gerhard; Lunner, Thomas; Laplante-Lévesque, Ariane; Preminger, Jill E

    2015-09-01

    The purpose of this research forum article is to describe the impetus for holding the First International Meeting on Internet and Audiology (October 2014) and to introduce the special research forum that arose from the meeting. The rationale for the First International Meeting on Internet and Audiology is described. This is followed by a short description of the research sections and articles appearing in the special issue. Six articles consider the process of health care delivery over the Internet; this includes health care specific to hearing, tinnitus, and balance. Four articles discuss the development of effective Internet-based treatment programs. Six articles describe and evaluate Internet-based interventions specific to adult hearing aid users. The fledgling field of Internet and audiology is remarkably broad. The Second International Meeting on Internet and Audiology ocurred in September 2015.

  11. 38 CFR 41.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Auditor selection. 41.305... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the procurement standards...

  12. 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.

  13. 7 CFR 1773.6 - Auditor communication.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor communication. 1773.6 Section 1773.6... AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.6 Auditor... the auditor to communicate certain information regarding the nature and extent of testing and...

  14. 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...

  15. 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

  16. 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...

  17. 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...

  18. Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI

    Directory of Open Access Journals (Sweden)

    Akhmad Samsul Ulum

    2016-02-01

    Full Text Available The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism & relativism on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the research is  cluster sampling method. The research uses path analysis approach in order to test the effects of idealism and relativism on independence and audit quality. Analysis was conducted on 115 questionnaires and showing empirical evidences that idealism affects positively and relativism affects negatively the independence in fact of BPK auditors. Idealism did not directly affect the audit quality, but by means of intervening variables, i.e., independece in fact functioning as a mediator between idealism variables and audit quality. Relativism directly affects the quality audits of BPK auditors. Results of the research also showing that independence in fact positively affects audit quality of the BPK auditors.

  19. Abstracts and papers of the 1996 International RERTR Meeting

    International Nuclear Information System (INIS)

    1996-10-01

    The 1996 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Korea Atomic Energy Research Institute and the International Atomic Energy Agency and was held in Seoul, Korea, on 6-10 October 1996. The abstracts and available papers that were presented at this meeting are provided. The most important subject dealt with was progress of the Reduced Enrichment Research and Test Reactor (RERTR) Program. The major events, findings, and activities of 1996 are reviewed with the results which the RERTR Program has achieved by the end of 1995 in collaboration of the ANL and its many international partners

  20. Abstracts and papers of the 1996 International RERTR Meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    The 1996 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Korea Atomic Energy Research Institute and the International Atomic Energy Agency and was held in Seoul, Korea, on 6-10 October 1996. The abstracts and available papers that were presented at this meeting are provided. The most important subject dealt with was progress of the Reduced Enrichment Research and Test Reactor (RERTR) Program. The major events, findings, and activities of 1996 are reviewed with the results which the RERTR Program has achieved by the end of 1995 in collaboration of the ANL and its many international partners.

  1. Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

    Directory of Open Access Journals (Sweden)

    Rahmawati Rahmawati

    2017-06-01

    Full Text Available This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

  2. 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)

  3. 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)

  4. Human work interaction design meets international development

    DEFF Research Database (Denmark)

    Campos, P.; Clemmensen, T.; Barricelli, B.R.

    2017-01-01

    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......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...

  5. Handbook for TEAC Auditors, 2011

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

    This handbook is primarily for the Teacher Education Accreditation Council (TEAC) auditor. It is intended to help in preparing for audits of "Inquiry Briefs" and "Inquiry Brief Proposals" and to contribute to the writing of the audit report. This handbook contains a full description of the audit process, the responsibilities of…

  6. Selecting and Evaluating an Auditor

    Science.gov (United States)

    Ostrom, John S.

    2006-01-01

    The relationship that a college or university develops with its external auditor can make a substantial contribution to the fiscal management of the institution. Since the last edition of this book more than a dozen years ago, changing standards, a shrinking industry, and tougher government regulation have drastically altered the nature of…

  7. Abstracts and papers of the 1997 International RERTR Meeting

    International Nuclear Information System (INIS)

    1997-10-01

    The 1997 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Argonne National Laboratory and was held in Jackson Hole, Wyoming, U.S.A. on 5-10 October 1997. The abstracts and available papers that were presented at this meeting are dealing with: National RERTR Programs; Fuel Development, Testing and Evaluation; Safety Tests and Evaluations; Core Conversion Studies; New LEU Reactors; Mo-99 Production From LEU Fission; Spent Fuel Management; Fuel Cycle issues

  8. 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...

  9. 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

  10. 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.

  11. 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)

  12. 77 FR 50516 - Fogarty International Center; Notice of Meetings

    Science.gov (United States)

    2012-08-21

    ... Board. The meeting will be open to the public as indicated below, with attendance limited to space... and the discussions could disclose confidential trade secrets or commercial property such as... Federal Domestic Assistance Program Nos. 93.106, Minority International Research Training Grant in the...

  13. 78 FR 50426 - Fogarty International Center; Notice of Meeting

    Science.gov (United States)

    2013-08-19

    ... meeting will be open to the public as indicated below, with attendance limited to space available... discussions could disclose confidential trade secrets or commercial property such as patentable materials, and... Assistance Program Nos. 93.106, Minority International Research Training Grant in the Biomedical and...

  14. 77 FR 1705 - Fogarty International Center; Notice of Meetings

    Science.gov (United States)

    2012-01-11

    ... meeting will be open to the public as indicated below, with attendance limited to space available... discussions could disclose confidential trade secrets or commercial property such as patentable materials, and... of Federal Domestic Assistance Program Nos. 93.106, Minority International Research Training Grant in...

  15. American Telemedicine Association: 18th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2012-12-01

    Full Text Available For 18 years, the American Telemedicine Association (ATA Annual International Meeting & Exposition has been the premier forum for professionals in the telemedicine, telehealth and mHealth space -- one of the fastest growing meetings in the country. ATA 2013 is on course to be the largest ATA meeting ever, with over 6,000 projected attendees.  The program will include 500 educational sessions and posters, highlighting the latest innovations, applications and research in telemedicine. The 2013 exhibit hall will feature nearly 300 of the leading vendors in remote healthcare technologies. With over 6000 projected attendees, from all around the world, there's no better place to meet and network with your peers and thought leaders in the field. Detailed program information--including courses, sessions and CME information--will be available January 2013 at:http://www.americantelemed.org.

  16. Current materiality guidance for auditors

    OpenAIRE

    McKee, Thomas E.; Eilifsen, Aasmund

    2000-01-01

    Auditors have to make materiality judgments on every audit. This is a difficult process, as both quantitative and qualitative factors have to be evaluated. Additionally, there is no formal guidance for how to implement the materiality concepts discussed in the auditing standards. Although they are sometimes difficult to make, good materiality judgments are crucial for the conduct of a successful audit as poor judgments can result in an audit that is ineffective and/or inefficient. This report...

  17. English as a lingua franca used at international meetings

    Directory of Open Access Journals (Sweden)

    Barančicová Jana

    2015-09-01

    Full Text Available The paper deals with the use of English as a lingua franca. It concentrates on the environment of international meetings where English is used as a lingua franca. The aim of the research conducted through a survey of members of a NATO working group is to find out how native and non-native speakers feel about English used as a lingua franca during international meetings and how these two groups of speakers see each other in multinational interaction from the point of view of linguistics. The sections dealing with non-native speakers concentrate on the level of knowledge of English and on how native speakers cope with the English used during the meetings. The sections dealing with the views of English native speakers should establish the approach they take towards mistakes made by non-native speakers, whether native speakers should adjust the way they speak at international meetings and how they generally view the fact that their mother tongue is used all around the world.

  18. 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.

  19. 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.

  20. 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.

  1. Proceedings of the Twentieth International Microgravity Measurements Group Meeting

    Science.gov (United States)

    DeLombard, Richard (Compiler)

    2001-01-01

    The International Microgravity Measurements Group annual meetings provide a forum for an exchange of information and ideas about various aspects of microgravity acceleration research in international microgravity research programs. These meetings are sponsored by the PI Microgravity Services (PIMS) project at the NASA Glenn Research Center. The twentieth MGMG meeting was held 7-9 August 2001 at the Hilton Garden Inn Hotel in Cleveland, Ohio. The 35 attendees represented NASA, other space agencies, universities, and commercial companies; eight of the attendees were international representatives from Canada, Germany, Italy, Japan, and Russia. Seventeen presentations were made on a variety of microgravity environment topics including the International Space Station (ISS), acceleration measurement and analysis results, science effects from microgravity accelerations, vibration isolation, free flyer satellites, ground testing, and microgravity outreach. Two working sessions were included in which a demonstration of ISS acceleration data processing and analyses were performed with audience participation. Contained within the minutes is the conference agenda which indicates each speaker, the title of their presentation, and the actual time of their presentation. The minutes also include the charts for each presentation which indicate the author's name(s) and affiliation. In some cases, a separate written report was submitted and has been included here.

  2. 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

  3. Meeting of Commission of International Committee on Petrology of Coals

    Energy Technology Data Exchange (ETDEWEB)

    Timofeev, P P; Bogolyubova, L I

    1982-03-01

    In Urbana, Illinois from 18-20 May 1979 the XXXII session of the International Committee on Petrology met. Reports were made on standards for the study of bituminous and anthracite coals. Use of reflective capacity of vitrain to determine coalification of coals was discussed along with a proposition to establish numerical boundaries between brown, bituminous and anthracite coals. The re-editing of the International Dictionary on Petrology of Coals was agreed upon in view of new facts on microcomponents of coal and methods of studying them. The next meeting of the Commission took place at Ostrav, Czechoslovakia from 14-26 April 1980. At the plenary session, new officials were elected and agreement to re-edit the Dictionary on Petrology of Coals was confirmed. At the meeting of the Commission on Coal Petrography the question of the determination of components of coal by quantitative diagnosis, and results of determining components of vitrain by measuring its reflective capacity were reported on. At the meeting of the Committee on Applying Facts of Petrology in Geology, the classification of solid oil bitumen and organic substance of sediments was discussed. At the meeting of the Committee on the Application of the Petrology of Coals in Industry, attention was given to discussing basic parameters for the international classification of coals to be presented at the meeting of the Economic Commission of Europe in Geneva. In the final plenary session of the commission, results of discussions were summarized. The next session was to be held in France in 1981. (In Russian)

  4. Abstracts and papers of the 2002 International RERTR Meeting

    International Nuclear Information System (INIS)

    2002-11-01

    This 24th RERTR meeting has been organized in cooperation with the IAEA. It was attended by almost 200 participants coming from almost 30 different countries. Among them we have representatives from governmental and international organizations, private companies, reactor operators, fuel developers, regulators. The papers presented during following sessions: national and international RERTR programs, fuel development, manufacturing and qualification; fuel performance; HEU and LEU fuel cycle; LEU target development; licensing, safety and core assessment; reactor core conversion; acceptance program and spent fuel transportation; spent fuel management

  5. Abstracts and papers of the 1999 International RERTR Meeting

    International Nuclear Information System (INIS)

    1999-10-01

    The papers presented at the 22nd International RERTR Meeting dealt with the following topics: development and testing of new fuel elements (uranium-molybdenum alloys); research reactors core conversion studies (change from highly to moderately or slightly enriched uranium), including both measurements and calculations: spent fuel storage and transportation; production of 99 Mo from low enriched uranium. A number of papers were devoted to the status and future of national RERTR programs

  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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    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. 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

  9. 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...

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

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    of both audit fees and other fees paid to the auditor on a consolidated group level. Until 1.1. 2005 special Danish legal provisions require listed companies to be audited by two independent auditors. We have especially focused on the influence of this joint auditor effect on the pricing of audit fees....... Our results indicate that the requirement to have two independent auditors reduces total audit fees, most likely because of competitive pressure, but only in the segment of larger companies. We have applied the core audit fee determinants model which has evolved in international research with generic...... proxy variables for client size, complexity, risk profile and auditor size contributing to the level of audit fees. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between segments of large and small companies. In the small Danish...

  12. 75 FR 32798 - Preparation for International Cooperation on Cosmetic Regulations; Public Meeting

    Science.gov (United States)

    2010-06-09

    ... cosmetics' industry trade associations. Currently, the ICCR members are Health Canada; the European... for International Cooperation on Cosmetic Regulations; Public Meeting AGENCY: Food and Drug... public meeting entitled ``International Cooperation on Cosmetic Regulations (ICCR)--Preparation for ICCR...

  13. 78 FR 20662 - Preparation for International Cooperation on Cosmetics Regulation; Public Meeting

    Science.gov (United States)

    2013-04-05

    ... authority members will enter into constructive dialogue with their relevant cosmetics industry trade...] 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...

  14. 76 FR 18767 - Preparation for International Cooperation on Cosmetics Regulations; Public Meeting

    Science.gov (United States)

    2011-04-05

    ... cosmetics' industry trade associations. Currently, the ICCR members are Health Canada; the European...] 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...

  15. 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...

  16. International VLBI Service for Geodesy and Astrometry: General Meeting Proceedings

    Science.gov (United States)

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

    2002-01-01

    This volume contains the proceedings of the second General Meeting of the International VLBI Service for Geodesy and Astrometry (IVS), held in Tsukuba, Japan, February 4-7, 2002. The contents of this volume also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/gm2002. The key-note of the second GM was prospectives for the future, in keeping with the re-organization of the IAG around the motivation of geodesy as 'an old science with a dynamic future' and noting that providing reference frames for Earth system science that are consistent over decades on the highest accuracy level will provide a challenging role for IVS. 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 72 papers and five abstracts of papers presented at the GM. The volume also includes reports about three splinter meetings held in conjunction with the GM: a mini-TOW (Technical Operations Workshop), the third IVS Analysis Workshop and a meeting of the analysis working group on geophysical modeling.

  17. 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 ...

  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. 32 CFR 700.337 - The Auditor General.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false The Auditor General. 700.337 Section 700.337... Office of the Secretary of the Navy/the Staff Assistants § 700.337 The Auditor General. (a) The Auditor... Government auditing standards. (b) The Auditor General can provide information and may provide assistance and...

  20. 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.

  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. 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)

  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. The Auditor's Going-Concern Opinion Decision

    OpenAIRE

    Tae G. Ryu; Chul-Young Roh

    2007-01-01

    In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five) audit firms. Binary logit regression is used to analyze 1,332 firms that were non-bankrupt but fina...

  8. Minutes of the meeting of the international program committee

    Science.gov (United States)

    2012-12-01

    The meeting of the International Program Committee occurred on 5 June 2012. The agenda consisted of the following items: - Information on conference participants, contributions and grants - Information on the financial support received by the conference - Committee membership - Organizers of the next two meeting of the ICSLS Conference participants and contributions There were about 100 registered participants for the ICSLS. They presented more than 100 contributions, namely, 19 invited talks, 20 oral contributions and more than 61 contributed papers. It was noted that only very few participants came from North America. Reasons quoted were finacial problems of laboratories and overlapping of several conferences. Finacial support received The conference received grants from St. Petersburg University, the Russian Foundation for Basic Research, and the non-profit Dynasty Foundation. About 40% of the budget was collected in the form of registration fees. Discounted fees and fee waives were provided for 40 participants. Committee membership The Committee instructed Professor A Devdariani to contact the absent members who had missed two successive conferences and ask them whether they intended to prolong their membership on the Committee, and inform other Committee members accordingly. Organizers of the next meetings of the ICSLS The 20th ICSLS held in St. John's, Newfoundland, Canada decided to hold the 22nd ICSLS at the University of Tennessee. The event will be organized by Christian Parriger. All issues regarding the next conference were discussed including budget, travel, conference site, accommodation, and proceedings. Torun, Poland was proposed for the 23d ICSLS by Roman Ciurylo. Roland Stamm proposed the Aix-Marseille University as a backup to the first proposal.

  9. 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.

  10. 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.

  11. 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

  12. De la Auditoría Contable a la Auditoría de las Comunicaciones

    OpenAIRE

    Cerezo, Claudia Rita

    2013-01-01

    A partir del examen del concepto de Auditoría y de su campo de actuación, se realizará un análisis de la práctica de auditoría contable, de sus herramientas y de sus procedimientos. Luego, se expondrán conceptos básicos de Auditoría de las Comunicaciones. A continuación, y basándose en autores del área de la Comunicación, se analizarán puntos en común y diferencias entre la Auditoría Contable y la Auditoría en Comunicaciones. Se analizará el impacto de la comunicación en los negocios. Se conc...

  13. 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.

  14. Breast carcinoma during pregnancy. International recommendations from an expert meeting.

    Science.gov (United States)

    Loibl, Sibylle; von Minckwitz, Gunter; Gwyn, Karin; Ellis, Paul; Blohmer, Jens U; Schlegelberger, Brigitte; Keller, Monika; Harder, Sebastian; Theriault, Richard L; Crivellari, Diana; Klingebiel, Thomas; Louwen, Frank; Kaufmann, Manfred

    2006-01-15

    Breast carcinoma during pregnancy (BCP) is a difficult clinical situation, as it appears to put the health of the mother in conflict with that of the fetus. An international expert meeting was conducted to form guidelines on how to diagnose and treat women with BCP. The goal for treatment of the pregnant woman with breast carcinoma is the same as that of the nonpregnant breast carcinoma patient: local control of disease and prevention of systemic metastases. However, certain treatment modalities need to be modified because of the potential for adverse effects on the fetus. There is evidence to support the safety of anthracycline-based chemotherapy during the second and third trimesters of pregnancy (Oxford Level of Evidence [LOE] 2b). Because of the lack of evidence, the expert opinion was not to recommend the routine use of newer cytotoxic drugs like the taxanes during pregnancy (LOE 5). The recommendations provided should help to reach informed decision making by the patient. The ongoing prospective collection of data on BCP, such as that at the University of Texas M.D. Anderson Cancer Center (UTMDACC) and that of the German Breast Group/Breast International Group (GBG/BIG), is necessary to further our knowledge regarding the treatment of this unique group of breast carcinoma patients.

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

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2011-07-01

    This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres, held at the IAEA Headquarters in Vienna, Austria from 23 - 24 May 2011. The meeting was attended by 25 participants from 13 cooperating data centres of nine 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)

  16. Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-01-01

    Full Text Available This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are professionals working in the public accounting firm in the city of Yogyakarta, both as an intern, junior auditors, senior auditors, supervisors, managers and partners. With nonprobabilitas sampling method, this research seeks to collect information from respondents available at the time of the study to provide information needed in research. Questionnaires are used as a tool to measure the variables used in the study. The hypothesis was tested using kendall tau nonparametric statistical methods to determine whether there is a relationship between the level of professionalism of the auditor's consideration of materiality in the process of auditing the financial statements. From the tests carried out showed that the auditors professionalism variables associated significantly and positively associated with variable levels of materiality considerations in the process of auditing the financial statements are indicated by = 0.570. Each dimension of professionalism of auditors, namely: dedication, social obligations, self-reliance, confidence in the regulatory profession, relationships with colleagues is significantly and positively associated with variable levels of materiality considerations. That relationship suggests that the more an auditor that has a high dedication to the profession, have a high awareness that the audit profession is a profession that is trusted by the people, has the mental attitude of self-contained, have confidence in the quality of self and peers who are equally understand the work of auditing and having relations with other professions will be able to make extensive consideration materiality levels better.

  17. 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)

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

    African Journals Online (AJOL)

    First Lady

    2013-06-30

    Jun 30, 2013 ... Izedonmi, F.I.O. - Professor of Accounting, Department of Accounting,. Faculty of ... have an interest in the financial statements of a reporting entity. Auditor ..... Generally Accepted Accounting Principles on Auditor Partner.

  19. 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

  20. 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......, further, show that for a given level of ownership concentration, appointing one of the big-four auditors lead to superior firm performance....

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

    DEFF Research Database (Denmark)

    Kiertzner, Lars; Thinggaard, Frank

    2005-01-01

    to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

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

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

  3. Does Parental Status Affect Career Advancement of Auditors in a Gender Egalitarian Context? Danish Evidence

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Windsor, Carolyn

    attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines......, with nearly nine times more fathers at partner level than mothers. Results demonstrate that gender and parental status do matter for promotion in our sample of Danish auditors employed by the international audit firms that appear impervious to contextual gender egalitarianism. Moreover the Danish professional...

  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. 48 CFR 42.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Auditor determination... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Indirect Cost Rates 42.705-2 Auditor determination procedure. (a) Applicability and responsibility. (1) The cognizant Government auditor shall...

  6. 40 CFR 80.92 - Baseline auditor requirements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Baseline auditor requirements. 80.92... (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Anti-Dumping § 80.92 Baseline auditor requirements. (a... determination methodology, resulting baseline fuel parameter, volume and emissions values verified by an auditor...

  7. 48 CFR 242.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Auditor determination... Indirect Cost Rates 242.705-2 Auditor determination procedure. (b) Procedures. (2)(iii) When agreement cannot be reached with the contractor, the auditor will issue a DCAA Form 1, Notice of Contract Costs...

  8. Summary report on [IAEA] technical meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Dunaeva, S.; Otsuka, N.; Schwerer, O.

    2009-08-01

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at the IAEA Headquarters in Vienna from 25 to 26 May 2009. The meeting was attended by 23 participants from 13 cooperating data centres. A summary of the meeting is given in this report, along with the conclusions, actions, and status report of the participating data centres. (author)

  9. 75 FR 19671 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2010-04-15

    ... (UNSCOE TDG) to be held June 21-30, 2010 in Geneva, Switzerland. During this meeting, PHMSA is also... international agenda. Information Regarding The UNSCOE TDG Meeting: DATES: Wednesday, June 9, 2010; 9:30 a.m.-12..., 2013. Topics on the agenda for the UNSCOE TDG meeting include: [cir] Explosives and related matters...

  10. Directrices básicas para la auditoría de sistemas de gestión de calidad en instituciones de educación superior

    OpenAIRE

    Vélez C., Manuel; Vélez León, Paulo

    2008-01-01

    International audience; En las páginas siguientes, se presenta un marco de directrices básicas para la auditoría de sistemas de gestión de calidad a las instituciones de educación superior, en especial de sus programas de postgrado. En este trabajo se indaga, básicamente sobre, la conceptualización de la auditoría de sistemas y la particularización de las categorías de auditoría, además se aborda los principios de auditoría, la gestión de un programa de auditoría, las actividades básicas de l...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    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.)

  12. 76 FR 33700 - Board for International Food and Agricultural Development; Notice of Meeting

    Science.gov (United States)

    2011-06-09

    ... Citizenship and Public Affairs, Syracuse University. Board members with continuing service include Elsa Murano... International Food and Agricultural Development; Notice of Meeting Pursuant to the Federal Advisory Committee Act, notice is hereby given of the public meeting of the Board for International Food and Agricultural...

  13. 76 FR 52016 - NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting

    Science.gov (United States)

    2011-08-19

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (11-074)] NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting AGENCY: National Aeronautics and Space... meeting of the NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel...

  14. 76 FR 75599 - Advisory Committee on International Economic Policy; Notice of Meeting Cancellation

    Science.gov (United States)

    2011-12-02

    ... DEPARTMENT OF STATE [Public Notice: 7659] Advisory Committee on International Economic Policy; Notice of Meeting Cancellation The meeting of the Advisory Committee on International Economic Policy... Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, and Business...

  15. 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".

  16. Report on the IAEA technical meeting of the International Network of Nuclear Reaction Data Centres

    Energy Technology Data Exchange (ETDEWEB)

    Schwerer, O; Dunaeva, S [International Atomic Energy Agency, Nuclear Data Section, Vienna (Austria); org, S Dunaeva@iaea [eds.

    2007-11-15

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at IAEA Headquarters, Vienna, Austria, from 8 to 10 October 2007. The meeting was attended by 19 participants from 11 cooperating data centres of six Member States and two international organizations. A summary of the meeting is given in this report, along with the conclusions, actions, and status reports of the participating data centres. (author)

  17. 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)

  18. Report on the IAEA technical meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Schwerer, O.; Dunaeva, S.; S.Dunaeva@iaea.org

    2007-11-01

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at IAEA Headquarters, Vienna, Austria, from 8 to 10 October 2007. The meeting was attended by 19 participants from 11 cooperating data centres of six Member States and two international organizations. A summary of the meeting is given in this report, along with the conclusions, actions, and status reports of the participating data centres. (author)

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

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2013-07-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres, held at the IAEA Headquarters in Vienna, Austria from 23 to 25 April 2013. The meeting was attended by 24 participants representing 13 cooperative centres from 8 Member States and 2 International Organisations. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  20. Abstracts and papers of the 2000 International RERTR Meeting

    International Nuclear Information System (INIS)

    2000-10-01

    This meeting was devoted to progress achieved by the Reduced Enrichment for Research and Test Reactors (RERTR) Program in collaboration with its many international partners during the year 2000. The main activities planned for the year 2001 were discussed. Year 2000 was held by important accomplishments and events for the RERTR program. Four additional shipments containing 503 spent fuel assemblies from foreign research reactors were accepted by the U.S. Altogether, 3,740 spent fuel assemblies from foreign research reactors have been received by the U.S. under the acceptance policy. Qualification of the U-Mo dispersion fuels is proceeding on schedule. Test fuel elements with uranium density of 6 g/cm3 are being fabricated by BWXT and are scheduled to begin undergoing irradiation in the HFR-Petten in the spring of 2001, with a goal of qualifying this fuel by the end of 2003. U-Mo fuel with uranium density of 8-9 g/cm3 is planned to be qualified by the end of 2005. Joint LEU conversion feasibility studies were completed for HFR-Petten and for SAFARI-1. Significant improvements were made in the design of LEU metal-foil annular targets that would allow efficient production of fission 99Mo. Progress was made on irradiation testing of LEU UO 2 dispersion fuel and on LEU conversion feasibility studies in the Russian RERTR program. Conversion of the BER-II reactor in Germany, was completed and conversion of the La Reina reactor in Chile, began. In the fuel development area, the RERTR program is pursuing qualification of high-density LEU U-Mo dispersion fuels, with the dual goal of enabling further conversions and of developing a substitute for LEU silicide fuels that can be more easily disposed of after expiration of the FRR SNF Acceptance Program. The 99Mo effort has reached the point where it appears feasible for all the 99Mo producers of the world to agree jointly to a common course of action leading to the elimination of HEU use in their processes. It was concluded

  1. 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...

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

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2017-01-01

    This study investigates the reputation-based interplay between auditor selection and interlocking directorships from a multilevel network perspective. The aim of this article is to explore how and under what conditions reputation influences patterns of social selection processes in an assurance...... 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...... to 2014. In this study, mechanisms for auditor selection were controlled by mechanisms for interlocking directorships in order to obtain a broader picture of the conditions under which board members have tendencies to select reputable auditors. The findings suggest that reputation has a significant impact...

  3. 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 .

  4. 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

  5. An Organizational Perspective on Auditor Conduct

    NARCIS (Netherlands)

    J.K.L.P. Pruijssers (Jorien)

    2015-01-01

    markdownabstract__Abstract__ Auditor misconduct has played a crucial role in the financial turmoil of the past decades, but is hardly understood itself. Research to date has focused almost exclusively on how external regulations can guard the integrity and quality of audit services, but has

  6. 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.…

  7. 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.

  8. International Meeting on Languages, Applied Linguistics and Translation

    OpenAIRE

    Guerra, Luis

    2012-01-01

    This meeting aims at providing an overview of the current theory and practice, exploring new directions and emerging trends, sharing good practice, and exchanging information regarding foreign languages, applied linguistics and translation. The meeting is an excellent opportunity for the presentation of current or previous language learning and translation projects funded by the European Commission or by other sources. Proposals are invited for one or more of the following topics, in any of t...

  9. 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)

  10. 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)

  11. 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...

  12. 76 FR 72023 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2011-11-21

    ... International Law A meeting of the Advisory Committee on International Law will take place on Thursday, December 8, 2011, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School...; federalism and international law; and the possibility of a new Restatement of Foreign Relations Law. Members...

  13. 75 FR 32532 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2010-06-08

    ... 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... Criminal Court review conference and ad hoc international criminal tribunals; the law of war regarding...

  14. 78 FR 7795 - Fogarty International Center; Notice of Meeting

    Science.gov (United States)

    2013-02-04

    ... meeting will be open to the public as indicated below, with attendance limited to space available... discussions could disclose confidential trade secrets or commercial property such as patentable materials, and... posted when available. (Catalogue of Federal Domestic Assistance Program Nos. 93.106, Minority...

  15. 76 FR 18567 - Fogarty International Center; Notice of Meeting

    Science.gov (United States)

    2011-04-04

    ... meeting will be open to the public as indicated below, with attendance limited to space available... confidential trade secrets or commercial property such as patentable materials, and personal information... be posted when available. (Catalogue of Federal Domestic Assistance Program Nos. 93.14, Intramural...

  16. 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

  17. 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

  18. 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

  19. International Code Centres Network. Summary Report of the 3rd Biennial Technical Meeting

    International Nuclear Information System (INIS)

    Chung, Hyun-Kyung

    2013-07-01

    This report summarizes the proceedings of the third Technical Meeting of the International Code Centres Network held on 6-8 May in 2013. Ten experts from seven member states and four IAEA staff members attended the three-day meeting held at the IAEA Headquarters in Vienna to discuss issues on uncertainty estimates of theoretical atomic and molecular data. The report includes discussions on data issues, meeting conclusions and recommendations for the IAEA Atomic and Molecular Data Unit. (author)

  20. 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

  1. 76 FR 58076 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-09-19

    ... information, contact Richard W. Hartman II, Executive Director of the International Security Advisory Board..., 2011. Richard W. Hartman II, Executive Director, International Security Advisory Board, U.S. Department...

  2. 76 FR 81005 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-12-27

    .... For more information, contact Richard W. Hartman II, Executive Director of the International Security..., 2011. Richard W. Hartman II, Executive Director, International Security Advisory Board, U.S. Department...

  3. 78 FR 66984 - International Security Advisory Board (ISAB); Meeting Notice; Closed Meeting

    Science.gov (United States)

    2013-11-07

    ... information, contact Richard W. Hartman II, Executive Director of the International Security Advisory Board, U.... Richard W. Hartman, II, Executive Director, International Security Advisory Board, U.S. Department of...

  4. Proceedings from an international consensus meeting on posttransplantation diabetes mellitus : recommendations and future directions

    NARCIS (Netherlands)

    Sharif, A.; Hecking, M.; de Vries, A. P. J.; Porrini, E.; Hornum, M.; Rasoul-Rockenschaub, S.; Berlakovich, G.; Krebs, M.; Kautzky-Willer, A.; Schernthaner, G.; Marchetti, P.; Pacini, G.; Ojo, A.; Takahara, S.; Larsen, J. L.; Budde, K.; Eller, K.; Pascual, J.; Jardine, A.; Bakker, S. J. L.; Valderhaug, T. G.; Jenssen, T. G.; Cohney, S.; Saeemann, M. D.

    A consensus meeting was held in Vienna on September 8-9, 2013, to discuss diagnostic and therapeutic challenges surrounding development of diabetes mellitus after transplantation. The International Expert Panel comprised 24 transplant nephrologists, surgeons, diabetologists and clinical scientists,

  5. Proceedings from an international consensus meeting on posttransplantation diabetes mellitus: recommendations and future directions

    DEFF Research Database (Denmark)

    Sharif, A.; Hecking, M.; de Vries, A.P.

    2014-01-01

    A consensus meeting was held in Vienna on September 8-9, 2013, to discuss diagnostic and therapeutic challenges surrounding development of diabetes mellitus after transplantation. The International Expert Panel comprised 24 transplant nephrologists, surgeons, diabetologists and clinical scientist...

  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. 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.

  9. 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.

  10. 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

  11. Does Auditor Tenure Reduce Audit Quality?

    OpenAIRE

    Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang

    2012-01-01

    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 fi...

  12. Judgment in an auditor's materiality assessments

    OpenAIRE

    Kristensen, Rikke Holmslykke

    2015-01-01

    ‘Materiality’ is considered a key audit concept both theoretically and in practice, but regulation enforcers are concerned about the different views on materiality held by preparers, auditors, users and enforcers, respectively, because different levels of materiality could result in users having a heterogeneous decision basis. This may seem surprising considering that the rule-of-thumb is simply to calculate materiality as 5% of net income before taxes. By analysing the prior audit materialit...

  13. Nuclear Malaysia. Towards being a certification body for radiation safety auditors

    International Nuclear Information System (INIS)

    Nik Ali, Nik Arlina; Mudri, Nurul Huda; Mod Ali, Noriah

    2012-01-01

    Current management practice demands that an organisation inculcate safety culture in preventing radiation hazard. Radiation safety audit is known as a step in ensuring radiation safety compliance at all times. The purpose of Radiation Safety Auditing is to ensure that the radiation safety protection system is implemented in accordance to Malaysia Atomic Energy Licensing Act 1984, or Act 304, and International Standards. Competent radiation safety auditors are the main element that contributes to the effectiveness of the audit. To realise this need, Innovation Management Centre (IMC) is now in progress to be a certification body for safety auditor in collaboration with Nuclear Malaysia Training Centre (NMTC). NMTC will offer Radiation Safety Management Auditor (RSMA) course, which provide in depth knowledge and understanding on requirement on radiation safety audit that comply with the ISO/IEC 17024 General Requirements for Bodies Operating Certification Systems of Persons. Candidates who pass the exam will be certified as Radiation Safety Management Auditor, whose competency will be evaluated every three years. (author)

  14. 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.

  15. 17 CFR 240.10A-2 - Auditor independence.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Auditor independence. 240.10A... Exchange Act of 1934 Reports Under Section 10a § 240.10A-2 Auditor independence. It shall be unlawful for an auditor not to be independent under § 210.2-01(c)(2)(iii)(B), (c)(4), (c)(6), (c)(7), and § 210.2...

  16. 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.

  17. 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.

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

    International Nuclear Information System (INIS)

    Otuka, Naohiko; Herman, Michal

    2016-07-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres held at the China Hall of Science and Technology in Beijing, China from 7 to 10 June 2016. The meeting was attended by 23 participants representing 13 cooperative Centres from 8 Member States (China, Hungary, India, Japan, Korea, Russia, Ukraine and USA) and 2 International Organisations (NEA, IAEA) as well as two participants from Kazakhstan. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  19. 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)

  20. 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.

  1. 1986 international meeting of nuclear reactor safety committees

    International Nuclear Information System (INIS)

    Moeller, D.W.

    1987-01-01

    During the week of Oct. 20-23, 1986, nuclear power-plant safety representatives from the Federal Republic of Germany (FRG), France, Japan, and the US assembled to discuss subjects of mutual interest. The meeting, the first of its kind, was organized under the leadership and direction of David A. Ward, Chairman, Advisory Committee on Reactor Safeguards, US Nuclear Regulatory Commission (NRC), and held at the Wingspread Conference Center of the Johnson Foundation in Racine, Wis. Approximately 40 representatives of the several countries attended. Discussions were candid and provided the participants an opportunity to share thoughts and information on nuclear safety concerns and solutions

  2. 76 FR 64071 - Annual Meeting

    Science.gov (United States)

    2011-10-17

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12..., PA 17101. Status: The meeting will be open to the public. Matters to be Considered: Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  3. 75 FR 65297 - Annual Meeting

    Science.gov (United States)

    2010-10-22

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time And Date: 10 a.m.-12..., PA 17101. Status: The meeting will be open to the public. Matters To Be Considered Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  4. 78 FR 64472 - Annual Meeting

    Science.gov (United States)

    2013-10-29

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12... 17101. Status: The meeting will be open to the public. Matters To Be Considered: Portions Open To The Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  5. 77 FR 61737 - Annual Meeting

    Science.gov (United States)

    2012-10-11

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12... 17101. Status: The meeting will be open to the public. Matters To Be Considered Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  6. 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

  7. 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...

  8. 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, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School (Frederick... current international legal topics, including corporate social responsibility, principles of self-defense...

  9. 76 FR 33399 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-06-08

    ... concerning issues and challenges in international economic policy. The meeting will focus on issues relating to the advent of cloud computing as a new business model in international trade, the implications of... (Omnibus Diplomatic Security and Antiterrorism Act of 1986), as amended; Public Law 107-56 (USA Patriot Act...

  10. The International Commission of Non-Ionizing Radiation Protection: meeting the challenges in NIR protection

    Energy Technology Data Exchange (ETDEWEB)

    McKinlay, A [National Radiological Protection Board, Didcot (United Kingdom). ICNIRP

    2002-07-01

    This paper summarises ICNIRP's brief history from its beginnings as a committee of the International Radiation Protection Association (IRPA) to the present as an independent International Commission, and examines how it has structured itself to meet the challenges in non-ionising radiation (NIR) protection now and in the future.

  11. 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...

  12. 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...

  13. 75 FR 7254 - International Whaling Commission; 2010 Intersessional Meetings; Nominations

    Science.gov (United States)

    2010-02-18

    ... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration RIN 0648-XU28 International...

  14. 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.

  15. 78 FR 41183 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2013-07-09

    ..., nuclear proliferation, and diplomacy. For more information, contact Richard W. Hartman II, Executive..., telephone: (202) 736-4290. Dated: June 26, 2013. Richard W. Hartman, II, Executive Director, International...

  16. 77 FR 21142 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2012-04-09

    ..., international security, nuclear proliferation, and diplomacy. For more information, contact Richard W. Hartman..., DC 20520, telephone: (202) 736-4290. Dated: March 28, 2012. Richard W. Hartman II, Executive Director...

  17. 76 FR 36167 - International Security Advisory Board (ISAB) Meeting Notice; Closed Meeting

    Science.gov (United States)

    2011-06-21

    ..., international security, nuclear proliferation, and diplomacy. For more information, contact Richard W. Hartman..., DC 20520, telephone: (202) 736-4290. Dated: June 13, 2011. Richard W. Hartman, II., Executive...

  18. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  19. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  20. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  1. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  2. Auditor Tenure and Stock Price Volatility: TheModerating Role of Auditor Industry Specialization

    Directory of Open Access Journals (Sweden)

    Mehran Jorjani

    2018-04-01

    Full Text Available Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE. Design/methodology/approach A sample of 95 companies listed on the Tehran Stock Exchange during the period 2011 to 2015 was selected and two hypotheses were formulated and analyzed using multivariate regression and econometric models. Findings The results of the study indicate that with the increase of auditor tenure, the volatility of stock returns is reduced. However, the results showed that the use of auditors specializing in the client's industry does not affect the relationship between the length of auditor tenure and the volatility of stock returns. Originality/value The findings of current study not only extend the extant theoretical literature concerning the stock price volatility in developing countries including emerging capital market of Iran, but also help investors, capital market and audit profession regulators to make informed decisions.

  3. International Working Group on Fast Reactors Sixth Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1973-01-01

    The Agenda of the Meeting was as follows: 1. Review of IWGFR Activities - 1a. Approval of the minutes of the Fifth IWGFR Meeting. 1b. Report by Scientific Secretary regarding the activities of the Group. 2. Comments on National Programmes on Fast Breeder Reactors. 3. International Coordination of the Schedule for Major Fast Reactor Meetings and other major international meetings having a predominant fast reactor interest. 4. Consideration of Conferences on Fast Reactors. 4a. IAEA Symposium on Fuel and Fuel Elements for Fast Reactors, Brussels, Belgium 2-6 July 1973. 4b. International Symposium on Physics of Fast Reactors, Tokyo, Japan, 16 to 23 October 1973. 4c. International Conference on Fast Reactor Power Stations, London, UK, 11 to 14 March 1974 . 4d. Suggestions of the IWGFR members on other conferences. 5. Consideration of a Schedule for Specialists' Meetings in 1973-74. 6. Other Business - 6a. First-aid in Sodium Burns. 6b. Principles of Good Practice for Safe Operation of Sodium Circuits. 6c. Bibliography on Fast Reactors. 7. The Date and Place of the Seventh Annual Meeting of the IWGFR

  4. Fourteenth Annual Meeting of the International Working Group on Past Reactors. Summary Report. Part I

    International Nuclear Information System (INIS)

    1981-11-01

    The Fourteenth Annual Meeting of the IAEA-IWGFR was held in accordance with the recommendations of the previous Annual Group Meeting, at the Vienna International Centre, Vienna from 31 March to 3 April 1981. All Member States of the group were represented at the meeting: France, the Federal Republic of Germany, India, Italy, Japan, the Union of Soviet Socialist Republics, the United Kingdom and the United States of America. The meeting was also attended by representatives from the Commission of European Communities, the Nuclear Energy Agency of the Organisation for Economic Co-operation and Development, the International Atomic Energy Agency and observers from Switzerland. The Agenda of the Meeting was as follows: 1. Review of IWGFR activities; 2. Consideration of future method of operation of the IWGFR; 3. Consideration of Conferences on Fast Reactors; 4. Consideration of the major recommendations of some of the IWGFR specialists' meetings for which the support of the IWGFR is requested; 5. Consideration of a schedule for specialists' meetings in 1981-1982; 6. Presentations and discussions on national programmes on fast breeder reactors.; 7. Recommendation of the IWGFR regarding a request of Switzerland concerning participation in the IWGFR; 8. The date and place of the Fifteenth Annual Meeting of the IWGFR

  5. The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users

    OpenAIRE

    Vicky COLE; Joel BRANSON; Diane BREESCH

    2011-01-01

    Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG & von Keitz, 2006). European IFRS financial statements might therefore be less comparable than users of these statements possibly assume. This study contributes by determining to what extent auditors, a...

  6. AUDITOR CHOICE AND INTITUTIONNEL INVESTOR CHARACTERISTICS AFTER THE ENRON SCANDAL IN THE FRENCH CONTEXT

    OpenAIRE

    Jamel Azibi; Hubert Tondeur; Mohamed Tahar Rajhi

    2010-01-01

    International audience; This study examines the association between the quality of audit and the characteristics of institutional investors, using French data. After the Enron scandal, the perception of the Big 4 by French institutional investors changed. Our first hypothesis focuses on the perception French institutional investors to appointment of the Big 4. Our second hypothesis deals with the perception of the foreign institutional investors to choose one of the Big 4 auditors due to the ...

  7. A comparison of the information technology knowledge of United States and German auditors

    OpenAIRE

    Greenstein-Prosch, Marilyn; McKee, Thomas E.; Quick, Reiner

    2008-01-01

    The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be expected to have higher knowledge than the average accountant since they must audit the work of many different clients with diverse information systems. We surveyed 2,500 United States and German auditing professionals to determine their self-reported knowledge le...

  8. 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 ...

  9. 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 ...

  10. Towards an automated TLD system that meets international requirements

    International Nuclear Information System (INIS)

    Boetter-Jensen, L.; Vanamo, V.

    1988-01-01

    The new recently introduced fully automated TLD system developed by Alnor OY on the basis of the Riso prototype, is intended to meet draft IEC/ISO proposals and ANSI requirements. Part of the system is a personal dosemeter badge and an environmental dosemeter package following ICRU recommendations. The overall system consists of a software-controlled automated reader, a programable irradiator/calibrator, a computer, and dosemeters for environmental, whole body, extremity and clinical applications. The personal TLD badge that contains four TLD pellets is designed to agree with ICRU H p (10) and H s (0.07) quantities for determining dose equivalent. The badge can accommodate a large variety of the most commonly used solid TL dosemeter products. A special effort was put into the evaluation of skin dose by considering the use of graphite-mixed hot-sintered LiF pellets. The TLD system is described and results from a performance test that comprised measurements of photon energy response, angular dependence, and reproducibility are presented

  11. 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.

  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. 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

  14. 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

  15. 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.

  16. 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...... of professions, thus focusing on how the involved groups have attempted to build networks of support for their competing jurisdictional claims of expertise. The case contributes to knowledge about the potential for development of a distinct public sector auditor identity. The case suggests that to develop...

  17. 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

  18. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  19. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    International Nuclear Information System (INIS)

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  20. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    Rosenbalm, K F [comp.

    1995-07-01

    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{sub 3}Si{sub 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.

  2. Proceedings of the Nantes international secondary school meetings

    International Nuclear Information System (INIS)

    2012-03-01

    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 2012 meeting, held at the Ecole des Mines of Nantes (FR). The document gathers 20 presentations dealing with: - Nuclear medicine (Lycee Alienor d'Aquitaine - Poitiers (FR)); - Patients' radiation protection during a medical scanner examination (Externat des enfants nantais - Nantes (FR)); - Radiation protection of nuclear medicine personnel (Lycee Nicolas Appert - Nantes (FR)); - Radiation protection in therapeutic environment (Lycee Saint Stanislas - Nantes (FR)); - Radionuclide route from its injection to its elimination (Lycee Saint Stanislas (Nantes (FR)); - Radon in the geological heritage of Corsica (Lycee Paul Vincensini (Bastia (FR)); - History of radioactivity (Lycee Alienor d'Aquitaine (Poitiers (FR)); - Environmental monitoring around a nuclear facility (Lycee du Bois d'Amour (Poitiers (FR)); - Environmental monitoring and wastes (Lycee de l'Academie des Sciences de Chisinau (Moldavia)); - Dating by radioactive decay (Lycee Alienor d'Aquitaine (Poitiers (FR)); - Managing and storing the hospital radioactive wastes (Lycee Nicolas Appert - Nantes (FR)); - Radiation protection stakes in veterinary activities (Lycee Clemenceau - Nantes (FR)); - Why can we find radon in our houses and what are the consequences? (Lycee Paul Vincensini (Bastia (FR)); - Health impact of radon (Lycee Paul Vincensini (Bastia (FR)); - Nuclear power plant operation - a Civaux/Fukushima comparison (Lycee Alienor d'Aquitaine (Poitiers (FR

  3. 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

  4. 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...

  5. 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

  6. 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

  7. 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.

  8. 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

  9. 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...

  10. 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

    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 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)....

  11. 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.

  12. 25 CFR 39.411 - How will the auditor report its findings?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How will the auditor report its findings? 39.411 Section... EQUALIZATION PROGRAM Accountability § 39.411 How will the auditor report its findings? (a) The auditor selected... to the findings, where submitted, in the final audit report. (b) The auditor must submit a final...

  13. 10 CFR 603.650 - Designation of auditor for for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Designation of auditor for for-profit participants. 603... Financial Matters § 603.650 Designation of auditor for for-profit participants. The auditor identified in an... circumstances, as follows: (a) The Federal cognizant agency or an IPA will be the auditor for a for-profit...

  14. PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Heni Amarin

    2017-05-01

    Full Text Available Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kecerdasan emosional dan kecerdasan spiritual terhadap kinerja audtor pada Kantor Akuntan Publik di Kota Semarang. Obyek penelitian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel dalam penelitian ini berjumlah 78 auditor. Teknik pengambilan sampel yang digunakan adalah teknik convenience sampling. Metode pengumpulan data yaitu menggunakan kuesioner. Metode analisis data menggunakan statistik deskriptif dan regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa independensi dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecerdasan emosional tidak berpengaruh signifikan terhadap kinerja auditor. Oleh karena itu, disarankan untuk auditor meningkatkan sikap independensi dan kecerdasan spiritual dalam melaksanakan kinerjanya. This study aims to analyze the effect of independence, emotional intelligence and spiritual intelligence on the auditors’ performance in public accounting firm in the city of Semarang. The object in this research is auditorr that work in public accountant office at Semarang City. The sample in this research are 78 auditors. The sampling technique that used is convenience sampling technique. The method of collecting data used questionnaires. The method of data analysis used descriptive statistics and multiple linear regression. Based on the test results can be concluded that the independence and spiritual intelligence have a positive and significant effect on the auditors’ performance, while emotional intelligence has no significant effect on the auditors’ performance. Therefore, it is suggested to the auditors to increase independence and spiritual intelligence in performing their task.

  15. 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.

  16. 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.

  17. Minutes of the First International Editorial Board Meeting of Chinese Journal of Traumatology.

    Science.gov (United States)

    Peng, Yuan-Yuan; Tian, Y

    2016-06-01

    The First International Editorial Board Meeting of Chinese Journal of Traumatology was held in Guiyang, China on August 16, 2015. Totally 32 domestic and 20 foreign professors from America, Europe, Asia and Oceania attended the panel discussion about the future of this journal. Some experience from globally excellent journals was proposed.

  18. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... International Whaling Commission; 63rd Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  19. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... the U.S. IWC Commissioner representing the positions of non-governmental organizations. Generally... International Whaling Commission; 64th Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  20. 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

  1. 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.

  2. 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...

  3. 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

  4. 77 FR 1548 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-01-10

    ... and challenges in international economic policy. The meeting will examine a New Focus on Investment: Attracting Inbound Foreign Direct Investment to the United States, and will highlight the U.S.-Turkey Economic Partnership Commission. Subcommittee reports will be led by the Investment Subcommittee, the...

  5. 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...

  6. 76 FR 4987 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-01-27

    ... Secretary of State for Economic, Energy, and Business Affairs Jose W. Fernandez and Committee Chair Ted... Subcommittee, the Economic Sanctions Subcommittee, and the Subcommittee on Women in International Economic Policy. This meeting is open to public participation, though seating is limited. Entry to the building is...

  7. 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... Subcommittee, the Subcommittee on Women in International Economic Policy, and the Stakeholder Advisory Board on... Guidelines for Multinational Enterprises. This meeting is open to public participation, though seating is...

  8. 77 FR 57180 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-09-17

    ... of State for Economic and Business Affairs Jose W. Fernandez and Committee Chair Ted Kassinger. The... on Women in International Economic Policy, and the Stakeholder Advisory Board on the U.S. National... Enterprises. This meeting is open to public participation, though seating is limited. Entry to the building is...

  9. 77 FR 33014 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2012-06-04

    ... of State for Economic and Business Affairs Jose W. Fernandez and Committee Chair Ted Kassinger. The... Subcommittee, the Sanctions Subcommittee, the Subcommittee on Women in International Economic Policy, and the...://www.state.gov/e/eb/adcom/aciep/index.htm for updates. This meeting is open to public participation...

  10. Proceedings of the international topical meeting on nuclear and hazardous waste management

    International Nuclear Information System (INIS)

    Anon.

    1988-01-01

    This book contains the proceedings of the 1988 International Topical Meeting on Nuclear and Hazardous Waste Management. Included are the following articles: Defense radioactive waste management: status and challenges, Secrets of successful siting legislation for low-level radioactive waste disposal facilities, A generic hazardous waste management training program, Status of industry standards for decommissioning of nuclear facilities

  11. 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...

  12. 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.

  13. Report of international symposium on the 22nd Japan annual nuclear energy meeting, PNC general meeting and business report about nuclear energy

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1989-04-15

    This conference report consists of three parts, which report the 22nd annual nuclear energy meeting in Japan, including the list of Korean delegates, program and the contents of five session, the conference report for PNC general meeting and the report on international symposium for fruition of nuclear power business. It introduces the main conception and the contents of the symposium.

  14. THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2017-12-01

    Full Text Available The role of the audit report is to provide a level of trust to the professional judgment behind the financial statements of a company. The market for audit services is not a homogenous one, and large audit partners known as the Big 4 dominate with their partner networks in both developed and emerging markets. The scientific literature provides a rich background of studies linking auditor affiliation and auditor independence. The current exploratory paper tries to approach the issue of auditor independence and affiliation by drawing on the Ohlson model for a sample of 552 firm-year observations from the Borsa Istanbul, covering the 2014 and 2015 financial periods. The results reveal a strong correlation for the year 2015 between the Big 4 affiliation and the value of the equities, possibly suggesting a correlation between auditor independence and financial statement relevance.

  15. 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.

  16. 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...

  17. 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...

  18. 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.

  19. Detecting asset misappropriation: a framework for external auditors

    OpenAIRE

    Kassem, Rasha

    2014-01-01

    Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The current study...

  20. Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

    Directory of Open Access Journals (Sweden)

    Rahmawati Rahmawati

    2016-03-01

    Full Text Available The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

  1. 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

    2010-01-01

    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. PMID:21304725

  2. 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.

  3. 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)

  4. Summary report of consultants' meeting - IAEA International Database on Irradiated Nuclear Graphite Properties. 8th meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2006-05-01

    The '8th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' was held on 15-16 March 2006 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)

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

    DEFF Research Database (Denmark)

    Aschauer, Ewald; Fink, Matthias; Moro, Andrea

    2017-01-01

    This study empirically investigates the relationship between auditors' identification-based trust in client firm's managers and their perceptions of auditors' professional skepticism. We employ a multimethod approach broken Down into two studies. First, in study 1, we approached auditors...... 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...... that regulatory measures that impede the evolution of trust between auditors and their clients will fail to enhance professional skepticism. instead, regulations should give auditors and their clients sufficient leeway to establish identification-based trust....

  6. 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

  7. 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

  8. 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.

  9. 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.

  10. Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP

    OpenAIRE

    Akbar, -

    2012-01-01

    AKBAR, A311 07 113. Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP, mentored by Drs. H.Amiruddin, M.Si, Ak (Supervisor I) and Rahmawati HS S.E, M.Si, Ak (Supervisor II). This study aims to analyze how students' perceptions of accounting with the accounting practitioners on forensic accounting profession in the perspective of ethics, skills and career options and ...

  11. Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi dan Etika Auditor Terhadap Kualitas Hasil Pemeriksaan Auditor BPKP Provinsi Sumatera Utara

    OpenAIRE

    Lubis, Arini Ashal

    2015-01-01

    The purpose of this research is to examine the effects of job experience, independence, objectivity, integrity, competence, and auditor ethics on the quality of audit results at Representatives BPKP of North Sumatera. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting. Objectivity was measured...

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

    Energy Technology Data Exchange (ETDEWEB)

    Travelli, A [Argonne National Laboratory, Argonne, IL (United States)

    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.

  13. 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

  14. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    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.

  16. 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

  17. 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

  18. Report of the 86. meeting of the International bureau of weights and measurements, September 1997

    International Nuclear Information System (INIS)

    1998-01-01

    The task of the BIPM is to ensure world-wide unification of physical measurements; its function is thus to: establish fundamental standards and scales for the measurement of the principal physical quantities and maintain the international standards; carry out comparisons of national and international standards; ensure the coordination of corresponding measurement techniques; carry out and coordinate measurements of the fundamental physical constants relevant to these activities. The BIPM operates under the exclusive supervision of the Comite International des Poids et Mesures (CIPM) which itself comes under the authority of the Conference Generale des Poids et Mesures (CGPM) and reports to it on the work accomplished by the BIPM. Delegates from all Member States of the Metre Convention attend the General Conference which, at present, meets every four years. The function of these meetings is to: discuss and initiate the arrangements required to ensure the propagation and improvement of the International System of Units (SI), which is the modern form of the metric system; confirm the results of new fundamental metrological determinations and various scientific resolutions of international scope; take all major decisions concerning the finance, organization and development of the BIPM. The CIPM has eighteen members each from a different State: at present, it meets every year. The officers of this committee present an annual report on the administrative and financial position of the BIPM to the Governments of the Member States of the Metre Convention. The principal task of the CIPM is to ensure world-wide uniformity in units of measurement. It does this by direct action or by submitting proposals to the CGPM. The activities of the BIPM, which in the beginning were limited to measurements of length and mass, and to metrological studies in relation to these quantities, have been extended to standards of measurement of electricity (1927), photometry and radiometry (1937

  19. Management of water hyacinth: Final meeting and international conference. Working paper submitted by the Regional Coordinator

    International Nuclear Information System (INIS)

    1981-01-01

    Full text: Final Meeting. This meeting will essentially make a terminal review of the project and register final records of work done on the various aspects, such as: - biology of the plant; - biological control; - biogas; - wastewater treatment; - papers and boards; - integrated systems, etc. We should have at the meeting a complete account of the work done in the project under each of the above headings. For example, under 'biogas' we should prepare one consolidated account of work carried out in all the three participating countries rather than individual country reports. Likewise on 'papers and boards', and the other items. To enable preparation of reports in this form there should naturally be prior consultations and contacts among the concerned investigators by correspondence and, if necessary, personal visits. These reports will then be edited and compiled by the Regional Coordinator in the form of a book or monograph on the Management of Water Hyacinth project as a whole. Contributors to chapters will be cited. International Conference. Independent of the consolidated reports, national coordinators may prepare papers for presentation at the proposed international conference. These papers could be prepared m the usual form and style for publication in international scientific journals. Although several papers could be prepared out of work done by us, we may consider the desirability of limiting the number, in order to give adequate opportunities for the other invited participants to the conference. There would be no bar on publication of these scientific papers after the conference in appropriate journals irrespective of whether a separate volume on proceedings of the conference is brought out or not. India would be happy to host the terminal review meeting to be followed by the conference. The likely period would be last week of January to first week in February, 1983. (author)

  20. 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

  1. 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

  2. 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

  3. Gestión medioambiental y auditoría

    Directory of Open Access Journals (Sweden)

    José Joaquim Marques de Almeida

    2002-01-01

    Full Text Available El concepto de auditoría medioambiental fue introducido en Estados Unidos a finales de la década de los años setenta con el objetivo de asegurar que las empresas cumplían las disposiciones legales y no se encontraban en situación irregular. En Europa, el Reglamento CEE 1836/93, publicado en junio de 1993 y aplicado a partir de abril de 1995, establece normas de gestión medioambiental y les exige a las empresas que promuevan la realización de auditorías medioambientales. En Portugal el concepto de auditoría medioambiental surgió en 1992, pero es hasta 1994 cuando se comienza a intensificar la realización de auditorías de este tipo. En este trabajo se describe el proceso de una auditoría medioambiental que abarca dos aspectos: 1 la identificación, evaluación y control de los procesos que pueden estar operando bajo condiciones de riesgo o provocando la contaminación del medio ambiente, y 2 la integración de una empresa en un proceso de certificación, de acuerdo con las normas ISO 14 000

  4. 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.

  5. Meeting

    Indian Academy of Sciences (India)

    July 1989 No.19 Newsletter of the Indian Academy of Sciences. 55th Annual. Meeting ... in the world, keeping alive atthe same time his research interests, abreast .... theory made a comeback with many new ideas and with the success of the ...

  6. Investigation on legislation necessity of qualification of quality assurance auditors for civilian nuclear components

    International Nuclear Information System (INIS)

    Zhu Hong

    2004-01-01

    The paper discusses the actual state and legislation necessity of administration for qualification of quality assurance auditors engaging in nuclear component activities in our country, and presents the tentative idea for establishing qualification system of quality assurance auditors. (author)

  7. International VLBI Service for Geodesy and Astrometry: 2000 General Meeting Proceedings

    Science.gov (United States)

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

    2000-01-01

    This volume is the proceedings of the first General Meeting of the International Very Long Base Interferometry (VLBI) Service for Geodesy and Astrometry (IVS), held in Koetzting, Germany, February 21-24, 2000. The content of this volume also appears on the IVS web site at: http://ivscc.gsfc.nasa.gov/publications/gm2000. The goal of the program committee for the General Meeting was to provide an interesting and informative program for a wide cross section of IVS members, including station operators, program managers, and analysts. The program included reports, tutorials, invited and contributed papers, and poster presentations. The tutorial papers should be particularly useful references because each one provides an overview and introduction to a topic relevant to VLBI.

  8. 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.

  9. HEPLIB '91: International users meeting on the support and environments of high energy physics computing

    International Nuclear Information System (INIS)

    Johnstad, H.

    1991-01-01

    The purpose of this meeting is to discuss the current and future HEP computing support and environments from the perspective of new horizons in accelerator, physics, and computing technologies. Topics of interest to the Meeting include (but are limited to): the forming of the HEPLIB world user group for High Energy Physic computing; mandate, desirables, coordination, organization, funding; user experience, international collaboration; the roles of national labs, universities, and industry; range of software, Monte Carlo, mathematics, physics, interactive analysis, text processors, editors, graphics, data base systems, code management tools; program libraries, frequency of updates, distribution; distributed and interactive computing, data base systems, user interface, UNIX operating systems, networking, compilers, Xlib, X-Graphics; documentation, updates, availability, distribution; code management in large collaborations, keeping track of program versions; and quality assurance, testing, conventions, standards

  10. Summary report of the final technical meeting on 'International Reactor Dosimetry File: IRDF-2002'

    International Nuclear Information System (INIS)

    Griffin, Patrick J.; Paviotti-Corcuera, R.

    2003-10-01

    Presentations, recommendations and conclusions of the Final Technical Meeting on 'International Reactor Dosimetry File: IRDF-2002' are summarized in this report. The main aims of this meeting were to discuss scientific and technical matters related to reactor dosimetry and to assign responsibilities for the preparation of the final version of the IRDF- 2002 library and the associated TECDOC. Tasks were assigned and deadlines were agreed. Participants emphasized that accurate and complete nuclear data for reactor dosimetry are essential to improve the assessment accuracies for reactor pressure vessel service lifetimes in nuclear power plants, as well as for other neutron metrology applications such as boron neutron capture therapy, therapeutic use of medical isotopes, nuclear physics measurements, and reactor safety applications. (author)

  11. Use of Convexity in Ostomy Care: Results of an International Consensus Meeting.

    Science.gov (United States)

    Hoeflok, Jo; Salvadalena, Ginger; Pridham, Sue; Droste, Werner; McNichol, Laurie; Gray, Mikel

    Ostomy skin barriers that incorporate a convexity feature have been available in the marketplace for decades, but limited resources are available to guide clinicians in selection and use of convex products. Given the widespread use of convexity, and the need to provide practical guidelines for appropriate use of pouching systems with convex features, an international consensus panel was convened to provide consensus-based guidance for this aspect of ostomy practice. Panelists were provided with a summary of relevant literature in advance of the meeting; these articles were used to generate and reach consensus on 26 statements during a 1-day meeting. Consensus was achieved when 80% of panelists agreed on a statement using an anonymous electronic response system. The 26 statements provide guidance for convex product characteristics, patient assessment, convexity use, and outcomes.

  12. Materials of 4. international meeting on pulse investigations in physics, chemistry and biology. PULS'94

    International Nuclear Information System (INIS)

    1994-01-01

    4. International Meeting on Pulse Investigations in Physics, Chemistry and Biology, PULS'94 has been organized in honor of Professor Jerzy Kroh, the precursor of radiation chemistry in Poland. The meeting has been divided into three sessions: the historical session (H) with four review lectures, lecture session (L) collected 23 papers and poster session (P) with 39 posters. The fundamental studies on early stages of radiolysis have been presented for different systems being irradiated. The pulse radiolysis and flash photolysis methods has been predominantly used in reported experimental works. The reaction of intermediate products of radiolysis and photolysis such a trapped and solvated electrons, ions and radicals has been extensively studied. The reaction mechanisms and kinetics have been also discussed

  13. Summary report of the technical meeting on 'International Reactor Dosimetry File: IRDF-2002'

    International Nuclear Information System (INIS)

    Greenwood, L.R.; Paviotti-Corcuera, R.

    2002-09-01

    This report summarizes the presentations, recommendations and conclusions of the Technical Meeting on 'International Reactor Dosimetry File: IRDF-2002.' The purpose of this meeting was to discuss scientific and technical matters related to the subject and coordinate related tasks. Discussions were held and recommendations were given for the preparation of the files on topics related to: reactions to be included, need for new evaluations or revisions, decay data, radiation damage data, integral testing in benchmark fields, and computer codes to be included. Tasks were assigned and deadlines were set. The participants emphasized that accurate and complete knowledge of nuclear data for reactor dosimetry are essential for improving the accuracy of the reactor pressure vessel service life assessment of nuclear power plants as well as in other neutron metrology applications such as boron neutron capture therapy, therapeutic use of medical isotopes, nuclear physics measurements, and reactor safety applications. (author)

  14. International Working Group on Fast Reactors Eight Annual Meeting, Vienna, Austria, 15-18 April 1975. Summary Report. Part II

    International Nuclear Information System (INIS)

    1975-07-01

    The Eighth Annual Meeting of the IAEA International Working Group on Past Reactors was held at the IAEA Headquarters in Vienna, Austria, from 15 to 18 April 1975. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programmes in the field of LMPBR’s and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  15. 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.

  16. 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.

  17. The 54th International Meeting of Physical Chemistry; Fast Elementary Processes in Chemical and Biological Systems Proceedings

    International Nuclear Information System (INIS)

    Tramer, A.

    1996-01-01

    These proceedings represent papers presented at the 54th International Meeting of Physical Chemistry held in Villeneuve d'Ascq in France. Topics discussed include ultrafast studies in biophysics surface phenomena, photochemical processes, electron and proton transfer, crystalline and microdisperse media and isolated molecules. There were 80 papers presented at the meeting and 14 have been abstracted for the Energy Science and Technology database

  18. 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...

  19. Data Auditor: Analyzing Data Quality Using Pattern Tableaux

    Science.gov (United States)

    Srivastava, Divesh

    Monitoring databases maintain configuration and measurement tables about computer systems, such as networks and computing clusters, and serve important business functions, such as troubleshooting customer problems, analyzing equipment failures, planning system upgrades, etc. These databases are prone to many data quality issues: configuration tables may be incorrect due to data entry errors, while measurement tables may be affected by incorrect, missing, duplicate and delayed polls. We describe Data Auditor, a tool for analyzing data quality and exploring data semantics of monitoring databases. Given a user-supplied constraint, such as a boolean predicate expected to be satisfied by every tuple, a functional dependency, or an inclusion dependency, Data Auditor computes "pattern tableaux", which are concise summaries of subsets of the data that satisfy or fail the constraint. We discuss the architecture of Data Auditor, including the supported types of constraints and the tableau generation mechanism. We also show the utility of our approach on an operational network monitoring database.

  20. [A functional analysis of healthcare auditors' skills in Venezuela, 2008].

    Science.gov (United States)

    Chirinos-Muñoz, Mónica S

    2010-10-01

    Using functional analysis for identifying the basic, working, specific and generic skills and values which a health service auditor must have. Implementing the functional analysis technique with 10 experts, identifying specific, basic, generic skills and values by means of deductive logic. A functional map was obtained which started by establishing a key purpose based on improving healthcare and service quality from which three key functions emerged. The main functions and skills' units were then broken down into the competitive elements defining what a health service auditor is able to do. This functional map (following functional analysis methodology) shows in detail the simple and complex tasks which a healthcare auditor should apply in the workplace, adopting a forward management approach for improving healthcare and health service quality. This methodology, expressing logical-deductive awareness raising, provides expert consensual information validating each element regarding overall skills.

  1. Third International Meeting on Next Generation Safeguards: Safeguards-by-Design at Enrichment Facilities

    International Nuclear Information System (INIS)

    Long, Jon D.; McGinnis, Brent R.; Morgan, James B.; Whitaker, Michael; Lockwood, Dunbar; Shipwash, Jacqueline L.

    2011-01-01

    The Third International Meeting on Next Generation Safeguards (NGS3) was hosted by the U.S. Department of Energy (DOE)/National Nuclear Security Administration's (NNSA) Office of Nonproliferation and International Security (NIS) in Washington, D.C. on 14-15 December 2010; this meeting focused on the Safeguards-by-Design (SBD) concept. There were approximately 100 participants from 13 countries, comprised of safeguards policy and technical experts from government and industry. Representatives also were present from the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials (ABACC), the European Atomic Energy Agency (Euratom), and the International Atomic Energy Agency (IAEA). The primary objective of this meeting was to exchange views and provide recommendations on implementation of the SBD concept for four specific nuclear fuel cycle facility types: gas centrifuge enrichment plants (GCEPs), GEN III and GEN IV reactors, aqueous reprocessing plants, and mixed oxide fuel fabrication facilities. The general and facility-specific SBD documents generated from the four working groups, which were circulated for comment among working group participants, are intended to provide a substantive contribution to the IAEA's efforts to publish SBD guidance for these specific types of nuclear facilities in the near future. The IAEA has described the SBD concept as an approach in which 'international safeguards are fully integrated into the design process of a new nuclear facility from the initial planning through design, construction, operation, and decommissioning.' As part of the Next Generation Safeguards Initiative (NGSI), the DOE is working to establish SBD as a global norm through DOE laboratory studies, international workshops, engagement with industry and the IAEA, and setting an example through its use in new nuclear facilities in the United States. This paper describes the discussion topics and final recommendations of the Enrichment Facilities Working

  2. APLIKASI MODEL PENERIMAAN TEKNOLOGI DALAM PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR

    Directory of Open Access Journals (Sweden)

    Dhini Suryandini

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk menguji faktor yang mempengaruhi penerimaan auditor dari perangkat lunak audit dengan menggunakan Model Penerimaan Teknologi (TAM. Data dikumpulkan dengan menggunakan metode survei melalui surat dan email yang dikirim ke auditor di 4 perusahaan-perusahaan CPA di Indonesia. Data dianalisis dengan menggunakan Partial Least Square (PLS. Metode tersebut merupakan metode alternatif Pemodelan Persamaan Struktur dengan menggunakan program aplikasi Smart PLS. Hasil penelitian ini menunjukkan bahwa ada hubungan positif antara perceived usefulness (PU dan attitude terhadap penggunaan audit software (ATT, antara perceived usefulness (PU dan actual use (AU, experience (EXP dan perceived usefulness (PU, dan computer-self-efficacy (CSE dan perceived ease of use (PEOU. Ada 2 faktor yang memiliki pengaruh signifikan baik secara langsung dan tidak langsung pada penerimaan auditor dari perangkat lunak audit. Perceived usefulnes mempunyai pengaruh positif secara langsung terhadap actual use (AU. The aim of this research is to test the factors, influencing the auditor acceptance of audit software by using Technology Acceptance Model (TAM. The data were collected by using survey method through mail and email delivered to the auditors in big 4 CPA’s firms in Indonesia. The data were analyzed by using Partial Least Square (PLS method. It is the alternative method of Structural Equation Modeling (SEM in which Smart PLS application program is applied. The results of this research indicate that there are positive relationship between perceived usefulness (PU and attitude to the use of the audit software (ATT, between perceived usefulness (PU and actual use (AU, between experience (EXP and perceived usefulness (PU, and between computer-self-efficacy (CSE and perceived ease of use (PEOU.  There are 2 factors that have significant influence on the auditor acceptance of audit software directly and indirectly. Perceived

  3. ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR

    Directory of Open Access Journals (Sweden)

    Agus Wahyudin

    2012-03-01

    Full Text Available Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                                    nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP di Jateng. Structural Equation Modeling (SEM and Liniear Structural Relationship (LISREL digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior. This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intention and the influence of locus of control, turnover intention, and performance on dysfunctional audit behavior.The data used are auditors, worked for Accountant Public Office in Central Java. SEM and LISREL are used to test the hypothesis. The results of study are locus of control, auditor performance, turnover intention influence significantly dysfunctional audit behavior. However, both locus of control and turnover intention are not influential.

  4. 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...

  5. 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

  6. Some Thoughts after the Inaugural Meeting of the International Forum on Sustainable Options in Uranium Production

    International Nuclear Information System (INIS)

    Tano, M.L.

    2009-01-01

    This paper examines the discussions at the inaugural meeting International Forum on Sustainable Options in Uranium Production and suggests that to be successful, IFSOUP should be organized as a network of disparate entities whose activities are related to a broad range of effects, including not only the actual mining, processing and regulation of uranium, but also social, cultural, economic, political, informational, educational, and other factors. The endeavor called IFSOUP is made up of those entities that are cooperating (consciously or deliberately) in some particular context and those whose behavior is expected to aid those actors who have chosen to cooperate. (authors)

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1992-07-01

    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.

  8. 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

  9. 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

  10. Proceedings of the international specialist meeting on BWR-pressure suppression containment technology. Vol. 2

    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, Netherland 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

  11. 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

  12. Auditoría de gestión

    OpenAIRE

    Redondo Durán, Rafael; Llopart Pérez, Xavier; Durán Juvé, Dunia

    1996-01-01

    La auditoría de gestión es una técnica relativamente nueva de asesoramiento que ayuda a analizar, diagnosticar y establecer recomendaciones a las empresas, con el fín de conseguir con éxito una estrategia. Uno de los motivos principales por el cual una empresa puede decidir emprender una auditoría de gestión es el cambio que se hace indispensable para reajustar la gestión o la organización de la misma.

  13. Technical committee meeting on Liquid Metal Fast Reactor (LMFR) developments. 33rd annual meeting of the International Working Group on Fast Reactors (IWG-FR). Working material

    International Nuclear Information System (INIS)

    2000-01-01

    Over the past 33 years, the IAEA has actively encouraged and advocated international cooperation in fast reactor technology. The present publication contains information on the status of fast reactor development and on worldwide activities in this advanced nuclear power technology during 1999/2000, as reported at the 33. annual meeting of the International Working Group on Fast Reactors. It is intended to provide information regarding the current status of LMFR development in IAEA Member States

  14. 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...... participants will be encouraged to engage in and contribute to the discussions in an interactive format. The target group would be people responsible for training the trainers (teachers) as well as higher education teachers ready to share their experience with teaching international study programmes. Take away....... Such training, however, only rarely exists in European universities. In some countries and academic cultures there is a tradition for integrating content and language, very often also having a content teacher and an (academic) language specialist work together. In other academic cultures, the content teachers...

  15. 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)

  16. 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

  17. Ninth regular meeting of the International Working Group on Reliability of Reactor Pressure Components, Vienna, 18-20 October 1988

    International Nuclear Information System (INIS)

    1990-04-01

    The 9th regular meeting of the International Working Group on Reliability of Pressure Components took place from 18-20 October 1988 at the Agency's Headquarters. The meeting was attended by 25 representatives from 19 Member States and International Organizations. The agenda of the meeting included overviews of the national activities in the field of pressure retaining components of PWRs, review of the past IWGRRPC activities and updating of the working plan for years 1989-1992. A great deal of attention was paid to the involvement of the IWGRRPC in the Agency's programme on nuclear power plant ageing and life extension. Members of the IWGRRPC reviewed the long term plan of the activities and proposed a provisional list and scope of the IAEA Specialists' Meetings planned for the period 1989-1992. Seventeen papers were presented at the meeting. A separate abstract was prepared for each of these papers. Refs, figs and tabs

  18. 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...

  19. Meeting report: First International Conference on Crimean-Congo hemorrhagic fever.

    Science.gov (United States)

    Papa, Anna; Weber, Friedemann; Hewson, Roger; Weidmann, Manfred; Koksal, Iftihar; Korukluoglu, Gulay; Mirazimi, Ali

    2015-08-01

    Crimean-Congo hemorrhagic fever (CCHF) is the most widespread tick-borne disease of humans, occurring from western China to the Balkans in Eurasia and south throughout the length of Africa. Its incidence has increased over the past decade, particularly in Turkey and Iran, and the disease has also emerged in India. Research has been hindered by limited laboratory capacity in many regions where the disease is prevalent, indicating the need for collaboration between investigators in endemic countries and those with greater scientific resources. In an effort to increase such collaboration, the First International Conference on Crimean-Congo hemorrhagic fever was held in Thessaloniki, Greece, from February 13 to 14, 2015. This meeting followed the conclusion of an EU-supported Collaborative Project under the Health Cooperation Work Programme of the 7th Framework Programme (Grant agreement No. 260427). It is expected to be the first in a series of meetings that will bring together researchers from around the world to exchange knowledge and experience on various aspects of CCHF. This report summarizes major presentations by the invited speakers at the First International Conference on CCHF. Copyright © 2015 Elsevier B.V. All rights reserved.

  20. 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 ...

  1. 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.

  2. 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.

  3. 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.

  4. 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

  5. Consideraciones básicas en la auditoría de estados financieros

    OpenAIRE

    Gil, Miriam

    2014-01-01

    El objetivo de este trabajo es presentar las consideraciones básicas que se deben cumplir en la realización de una auditoría de estados financieros. Se destacan las fases que enmarcan el trabajo del auditor, partiendo de la definición de auditoría, su objetivo y la aplicación de las Normas Internacionales de Auditoría (NIAs). En conclusión, todo contador público que se dedique al trabajo de auditoría, debe cumplir cada una de las fases, de manera que pueda emitir su dictamen, que pue...

  6. Meeting

    Indian Academy of Sciences (India)

    Presidential address on the organization of higher nervous systems ... research". Dental and skeletal fluorosis is a serious health problem in most states in the country, the ... skeletal fluorosiS, the clinical manifestations begin .... when an International Conference on Raman ..... Among the earlier special issues of the journals.

  7. 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...

  8. 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

  9. 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

  10. 32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Who must I identify as the auditor for a for... auditor for a for-profit participant? The auditor that you will identify in the expenditure-based TIA to... follows: (a) You may provide that an IPA will be the auditor for a for-profit participant that does not...

  11. 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...

  12. 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

  13. 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.

  14. 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.

  15. 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

  16. 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 ...

  17. Dual track or academic route for auditors: does it matter?

    NARCIS (Netherlands)

    Jonker, N.; van Ophem, H.; Hartog, J.

    2006-01-01

    In the Netherlands auditors can be trained in a part-time educational track in which students combine working and studying or in a full-time educational track. The former training is relatively firm-specific whereas the latter training is relatively general. Applying human capital theory, we expect

  18. Crossing the Line: Transitioning from Auditor to Researcher

    Science.gov (United States)

    Raiskums, Bernadine W.

    2006-01-01

    What does a very active and successful auditor/accountant do when she is about to retire with adequate means but inadequate interest in traveling or golfing? She might decide to expand her adjunct work as instructor at the local university. To complement her professional knowledge of accounting and auditing, she might decide to take a few courses…

  19. 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

  20. 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

  1. International Experts' Meeting on Decommissioning and Remediation after a Nuclear Accident. Presentations

    International Nuclear Information System (INIS)

    2013-01-01

    Against the backdrop of the accident at TEPCO's Fukushima Daiichi nuclear power plant in March 2011, the Director General of the International Atomic Energy Agency (IAEA) convened the IAEA Ministerial Conference on Nuclear Safety in Vienna, Austria, in June 2011. The Conference adopted a Ministerial Declaration which, inter alia, requested the Director General to prepare a draft Action Plan covering all the relevant aspects relating to nuclear safety, emergency preparedness and response, and radiation protection of people and the environment, as well as the relevant international legal framework. On 22 September 2011, the IAEA General Conference unanimously endorsed the draft IAEA Action Plan on Nuclear Safety approved by the Board of Governors. The Action Plan sets out a comprehensive programme of work, in 12 major areas, to strengthen nuclear safety worldwide. Under one of these areas, headed 'Enhance transparency and effectiveness of communication and improve dissemination of information', the IAEA Secretariat was requested to organize an International Experts' Meeting (IEM) on decommissioning, cleanup and remediation of nuclear facilities and contaminated lands after a nuclear accident. This IEM was organized in response to that request. The IEM focussed on the complex technical, societal, environmental and economic issues that need to be considered for decommissioning and remediation activities after a nuclear accident, specifically after the emergency exposure situation of an accident has been declared ended. The objective of the IEM is to assist Member States to prepare for and to be able to manage the consequences resulting from a nuclear accident. The meeting highlighted the specific short term and long term issues that may need to be addressed during decommissioning of facilities and remediation of the off-site environment affected by a nuclear accident. It is of interest to a wide range of experts, such as decision makers, regulators, operators

  2. A survey. Financial accounting and internal control functions pursued by hospital boards.

    Science.gov (United States)

    Gavin, T A

    1984-09-01

    Justification for a board committee's existence is its ability to devote time to issues judged to be important by the full board. This seems to have happened. Multiple committees pursue more functions than the other committee structures. Boards lacking an FA/IC committee pursue significantly fewer functions than their counterparts with committees. Substantial respondent agreement exists on those functions most and least frequently pursued, those perceived to be most and least important, and those perceived to be most and least effectively undertaken. Distinctions between committee structures and the full board, noted in the previous paragraph, hold true with respect to the importance of functions. All board structures identified reviewing the budget and comparing it to actual results as important. Committee structures are generally more inclined to address functions related to the work of the independent auditor and the effectiveness of the hospital's system and controls than are full board structures. Functions related to the internal auditor are pursued least frequently by all FA/IC board structures. The following suggestions are made to help boards pay adequate attention to and obtain objective information about the financial affairs of their hospitals. Those boards that do not have some form of an FA/IC committee should consider starting one. Evidence shows chief financial officers have been a moving force in establishing and strengthening such committees. Boards having a joint or single committee structure should consider upgrading their structure to either a single committee or multiple committees respectively. The complexity of the healthcare environment requires that more FA/IC functions be addressed by the board. The board or its FA/IC committee(s) should meet with their independent CPA's, fiscal intermediary auditors, and internal auditors. Where the hospital lacks an internal audit function a study should be undertaken to determine the feasibility of

  3. 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)

  4. 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.

  5. The role of outside statutory auditors in bank-dominated corporate governance: Evidence from Japan

    Directory of Open Access Journals (Sweden)

    Naoki Watanabel

    2014-01-01

    Full Text Available This paper examines whether or not the role of outside statutory auditors are effective post the amendment of commercial law in Japan. By this amendment, Japanese large firms are urged to appoint at least one auditor. Under bank-dominated corporate governance, the monitoring role of outside auditors do not seem to be strongly expected. The empirical question arises of whether outside auditors in Japan are effective monitors or not post the amendment of commercial law. We find managerial entrenchment effects exist for the appointment of larger outside auditors. In addition, we can find a negative relation between bank ownership and firms with more outside auditors. These findings suggest that outside auditors have not still been expected for adequate gatekeeper in Japan.

  6. 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

  7. 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…

  8. 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...

  9. Outcome and Perspectives from the First IAEA International Technical Meeting on Statistical Methodologies for Safeguards

    International Nuclear Information System (INIS)

    Norman, C.; Binner, R.; Peter, N. J.; Wuester, J.; Zhao, K.; Krieger, T.; Walczak-Typke, A.C.; Richet, S.; Portaix, C.G.; Martin, K.; Bonner, E.R.

    2015-01-01

    Statistical and probabilistic methodologies have always played a fundamental role in the field of safeguards. In-field inspection approaches are based on sampling algorithms and random verification schemes designed to achieve a designed detection probability for defects of interest (e.g., missing material, indicators of tampering with containment and other equipment, changes of design). In addition, the evaluation of verification data with a view to drawing soundly based safeguards conclusions rests on the application of various advanced statistical methodologies. The considerable progress of information technology in the field of data processing and computational capabilities as well as the evolution of safeguards concepts and the steep increase in the volume of verification data in the last decades call for the review and modernization of safeguards statistical methodologies, not only to improve the efficiency of the analytical processes but also to address new statistical and probabilistic questions. Modern computer-intensive approaches are also needed to fully exploit the large body of verification data collected over the years in the increasing number and diversifying types of nuclear fuel cycle facilities in the world. The first biennial IAEA International Technical Meeting on Statistical Methodologies for Safeguards was held in Vienna from the 16 to 18 October 2013. Recommendations and a working plan were drafted which identify and chart necessary steps to review, harmonize, update and consolidate statistical methodologies for safeguards. Three major problem spaces were identified: Random Verification Schemes, Estimation of Uncertainties and Statistical Evaluation of Safeguards Verification Data for which a detailed list of objectives and actions to be taken were established. Since the meeting, considerable progress was made to meet these objectives. The actions undertaken and their outcome are presented in this paper. (author)

  10. 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 3-7 th , 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.

  11. 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.

  12. 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

  13. 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.

  14. 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.

  15. International meeting 'Selected topics on nuclear methods for non-nuclear applications'. Proceedings

    International Nuclear Information System (INIS)

    Stoyanov, Ch.

    2007-01-01

    The volume includes the presentations given on the International Meeting 'Selected Topics on Nuclear Methods for Non-nuclear Applications'. The meeting was organized by the Project CECOA. The Project 'CEnter for COoerative Activities' (CECOA) of the Institute for Nuclear Research and Nuclear Energy (INRNE) of Bulgarian Academy of Sciences is part of the Program 'Creating of Infrastructure' of Bulgarian Ministry of Science and Education. The CECOA-project unifies the groups of INRNE doing research in the field of nuclear methods. Four Laboratories of INRNE are members of CECOA-project: Moessbauer Spectroscopy and Low Radioactivity Measurements, High-Resolution Gamma-Spectroscopy, Neutron Methods in Condensed Matter, Neutron Optics and Structure Analysis. Taking into account the leading role of education on nuclear physics the Project includes program devoted to the training on nuclear physics. The presented volume contains 23 contributed papers. The contributions are separated in 6 sections. The section 'Nano technology' includes 5 papers. The activity in this field within the Project reveals the collaboration with other Institutes of Bulgarian Academy of Sciences as well as large international contacts. The section 'Radioecology and Radioactive Waste' is two fold. Part of the contributions of the section manifests the connection of the CECOA with small enterprises. The contacts are on the level of common projects concerning the investigations, remediation and release of radioactively contaminated terrain, soils, water, buildings and materials around the former uranium processing industry. Another part of the section is devoted to the application of nuclear methods to the treatment of radioactive waste produced by nuclear power stations. The section 'Neutron Physics' reveals the activity within the Project connected with the study of new materials using polarized neutrons and neutron diffraction methods. The section 'Nuclear Physics' is an introduction to some

  16. 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

  17. 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

  18. Eighth meeting of the International Working Group on Gas-Cooled Reactors, Vienna, 30 January - 1 February 1989. Summary report. Part 1

    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 I) contains the Minutes of the Meeting

  19. 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

  20. 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

  1. 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

  2. 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.

  3. BE-2004: International meeting on updates in best estimate methods in nuclear installation safety analysis. Proceedings

    International Nuclear Information System (INIS)

    2004-01-01

    BE-2004 is the second in a series of embedded conferences that focus on generating and sustaining the dialogue regarding the use of best estimate plus uncertainty tools to license operational and advanced nuclear systems. The first conference in the series was held during the 2000 American Nuclear Society Winter Meeting in Washington. BE-2004 is international in scope, as evidenced by the multinational sources of the papers, and is intended to serve as an opportunity for information exchange between research scientists, practicing engineers, and regulators. However, as appropriate to a follow-on conference, the primary theme of BE-2004 is to provide updates reflecting the progress in best estimate methodologies in the last four years. Examples include research activities that evolved from the current Generation-IV initiative and other new designs [Nuclear Energy Research Initiative (NERI), etc.], core design and neutronic calculations that support best estimate analysis, use of advanced methodologies to produce plant licensing procedures competitive with best estimate methods, and of course current philosophical and technical issues that need to be considered in implementing best estimate codes as an established part of the international licensing framework

  4. Molecular markers predicting radiotherapy response: Report and recommendations from an International Atomic Energy Agency technical meeting

    International Nuclear Information System (INIS)

    West, Catharine M.L.; McKay, Michael J.; Hoelscher, Tobias; Baumann, Michael; Stratford, Ian J.; Bristow, Robert G.; Iwakawa, Mayumi; Imai, Takashi; Zingde, Surekha M.; Anscher, Mitchell S.; Bourhis, Jean; Begg, Adrian C.; Haustermans, Karin; Bentzen, Soren M.; Hendry, Jolyon H.

    2005-01-01

    Purpose: There is increasing interest in radiogenomics and the characterization of molecular profiles that predict normal tissue and tumor radioresponse. A meeting in Amsterdam was organized by the International Atomic Energy Agency to discuss this topic on an international basis. Methods and Materials: This report is not completely exhaustive, but highlights some of the ongoing studies and new initiatives being carried out worldwide in the banking of tumor and normal tissue samples underpinning the development of molecular marker profiles for predicting patient response to radiotherapy. It is generally considered that these profiles will more accurately define individual or group radiosensitivities compared with the nondefinitive findings from the previous era of cellular-based techniques. However, so far there are only a few robust reports of molecular markers predicting normal tissue or tumor response. Results: Many centers in different countries have initiated tissue and tumor banks to store samples from clinical trials for future molecular profiling analysis, to identify profiles that predict for radiotherapy response. The European Society for Therapeutic Radiology and Oncology GENEtic pathways for the Prediction of the effects of Irradiation (GENEPI) project, to store, document, and analyze sample characteristics vs. response, is the most comprehensive in this regard. Conclusions: The next 5-10 years are likely to see the results of these and other correlative studies, and promising associations of profiles with response should be validated in larger definitive trials

  5. 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

  6. 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 ...

  7. International Conference on Advances in Radiation Oncology (ICARO): outcomes of an IAEA meeting.

    Science.gov (United States)

    Salminen, Eeva K; Kiel, Krystyna; Ibbott, Geoffrey S; Joiner, Michael C; Rosenblatt, Eduardo; Zubizarreta, Eduardo; Wondergem, Jan; Meghzifene, Ahmed

    2011-02-04

    The IAEA held the International Conference on Advances in Radiation Oncology (ICARO) in Vienna on 27-29 April 2009. The Conference dealt with the issues and requirements posed by the transition from conventional radiotherapy to advanced modern technologies, including staffing, training, treatment planning and delivery, quality assurance (QA) and the optimal use of available resources. The current role of advanced technologies (defined as 3-dimensional and/or image guided treatment with photons or particles) in current clinical practice and future scenarios were discussed.ICARO was organized by the IAEA at the request of the Member States and co-sponsored and supported by other international organizations to assess advances in technologies in radiation oncology in the face of economic challenges that most countries confront. Participants submitted research contributions, which were reviewed by a scientific committee and presented via 46 lectures and 103 posters. There were 327 participants from 70 Member States as well as participants from industry and government. The ICARO meeting provided an independent forum for the interaction of participants from developed and developing countries on current and developing issues related to radiation oncology.

  8. International Conference on Advances in Radiation Oncology (ICARO: Outcomes of an IAEA Meeting

    Directory of Open Access Journals (Sweden)

    Wondergem Jan

    2011-02-01

    Full Text Available Abstract The IAEA held the International Conference on Advances in Radiation Oncology (ICARO in Vienna on 27-29 April 2009. The Conference dealt with the issues and requirements posed by the transition from conventional radiotherapy to advanced modern technologies, including staffing, training, treatment planning and delivery, quality assurance (QA and the optimal use of available resources. The current role of advanced technologies (defined as 3-dimensional and/or image guided treatment with photons or particles in current clinical practice and future scenarios were discussed. ICARO was organized by the IAEA at the request of the Member States and co-sponsored and supported by other international organizations to assess advances in technologies in radiation oncology in the face of economic challenges that most countries confront. Participants submitted research contributions, which were reviewed by a scientific committee and presented via 46 lectures and 103 posters. There were 327 participants from 70 Member States as well as participants from industry and government. The ICARO meeting provided an independent forum for the interaction of participants from developed and developing countries on current and developing issues related to radiation oncology.

  9. 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

  10. 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...... 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...... 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...

  11. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    Travelli, A [Argonne National Laboratory, Argonne, IL (United States)

    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

  13. 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...

  14. 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.

  15. 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.

  16. 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.

  17. 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

  18. Auditor professional commitment and performance: An ethical issue role

    Directory of Open Access Journals (Sweden)

    Ratih Kusumastuti

    2016-12-01

    Full Text Available This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance

  19. 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...

  20. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

    OpenAIRE

    Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

    2009-01-01

    Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...

  1. Auditor detected misstatements and the effect of information technology

    OpenAIRE

    Austen, Lizabeth A.; Eilifsen, Aasmund; Messier, William F.

    2003-01-01

    This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that was gathered in 1988. In the intervening period, there have been significant changes in IT, possibly altering the error generation and detection process. Two research questions related to detected misstatements and the effect of IT are examined. The six largest public a...

  2. 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

  3. 8th International Congress on Biocatalysis (Biocat2016), Hamburg, Germany, 28 August - 1 September, 2016 : meeting report

    OpenAIRE

    Elleuche, Skander; Esselun, Petra; Grote, Ralf; Klippel, Barbara; Krüger, Anna; Liese, Andreas; Ostrop, Margit; Schäfers, Christian; Schröder, Carola; Antranikian, Garabed

    2016-01-01

    The “8th International Congress on Biocatalysis (biocat2016)” is part of a biennial conference series. Biocatalysis is a topic based on the edge of biology and chemistry, which brings together scientists from the life sciences, engineers and computer scientists. This international conference serves as a platform to meet researchers from all over the world, to find collaboration partners for future projects and to gain novel insights into modern topics and techniques. Biocat covers the most...

  4. Exploring the Educational Value of Clinical Vignettes from the Society of General Internal Medicine National Meeting in the Internal Medicine Clerkship

    Science.gov (United States)

    Wofford, James L; Singh, Sonal

    2006-01-01

    INTRODUCTION Whether the clinical vignettes presented at the Society of General Internal Medicine (SGIM) annual meeting could be of educational value to third year students in the Internal Medicine clerkship has not been studied. OBJECTIVE To explore the relevance and learning value of clinical vignettes from the SGIM national meeting in the Internal Medicine clerkship. SETTING Third year Ambulatory Internal Medicine clerkship at one academic medical center (academic year 2005 to 2006). METHODS Students were introduced to the clinical vignette and oriented to the database of clinical vignettes available through the SGIM annual meeting website. Students then reviewed 5 to 10 clinical vignettes using a worksheet, and rated the learning value of each vignette using a 5-point Likert scale (1 = least, 5 = greatest). A single investigator evaluated congruence of the vignette with the Clerkship Directors of Internal Medicine (CDIM)-SGIM curriculum to assess relevance. MAIN RESULTS A total of 42 students evaluated 371 clinical vignettes from the 2004 and 2005 meetings. The clinical vignettes were curriculum-congruent in 42.6% (n = 175), and clearly incongruent in 40.4% (n = 164). The mean rating for learning value was 3.8 (±1.0) (5 signifying greatest learning value). Curriculum-congruent vignettes had a higher mean learning value compared with curriculum-incongruent vignettes (4.0 vs 3.6, Student's t-test, P =.017). CONCLUSION The clinical vignettes presented at the national SGIM meeting offer clinical content that is relevant and of some educational value for third year clerkship students. Based on this pilot study, the educational value and strategies for their use in the clinical clerkships deserve further study. PMID:17026730

  5. 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.

  6. 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...

  7. 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...

  8. 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

  9. 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 ...

  10. 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...

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

    OpenAIRE

    Madawaki Abdulkadir; Ahmi Aidi; Nasibah Ahmad Halimah

    2017-01-01

    This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical r...

  12. 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)

  13. Trade and Development: Proceedings of the Winter 1986 Meeting of the International Agricultural Trade Research Consortium (Texcoco, Mexico, December 1986).

    Science.gov (United States)

    Shane, Mathew D., Ed.

    Three levels of papers are contained in this proceedings. The first set contains full research papers presented during the theme day of the meeting. The following papers were given: "International Trade and Factor Movements in Development Theory, Policy, and Experience" (T. N. Srinivasan); "Government in the Process of Trade and…

  14. 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

  15. 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...

  16. 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... potential future work related to cross-border insolvency issues under consideration in the United Nations... has developed a number of instruments related to cross- border insolvency law, including the UNCITRAL...

  17. 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

  18. 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...

  19. 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…

  20. 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.

  1. JPRS Report, Science & Technology, Japan, International Society of Electrochemistry Meeting (40th) Held in Kyoto on 17-22 Sep 89

    National Research Council Canada - National Science Library

    1990-01-01

    Selected "extended abstracts" presented at the 40th International Society of Electrochemistry Meeting held 17-22 Sep 89 in Kyoto, sponsored by the International Union of Pure and Applied Chemistry (IUPAC...

  2. 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

  3. 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.

  4. 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

  5. 75 FR 1057 - Farm Credit Administration Board; Regular Meeting

    Science.gov (United States)

    2010-01-08

    ... considered at the meeting are: Open Session A. Approval of Minutes December 10, 2009 B. New Business Auditors..., Virginia, on January 14, 2010, from 9 a.m. until such time as the Board concludes its business. FOR FURTHER...-5090. SUPPLEMENTARY INFORMATION: Parts of this meeting of the Board will be open to the public (limited...

  6. 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

  7. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    Tsuchihashi, Keichiro [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    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.

  9. 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

  10. 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)

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

    Energy Technology Data Exchange (ETDEWEB)

    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)

  12. Prison Library Services in Croatia Need Improvement to Meet International Standards of Universal Rights to Access

    Directory of Open Access Journals (Sweden)

    Carol Perryman

    2016-09-01

    . While use of the libraries was high, most responses reflected severely limited educational, rehabilitative or cultural programming and access to the internet, and lack of space for collections and reading purposes. Conclusion – Libraries in Croatia fail to meet international standards for staffing, collections, and services. Recommendations for immediate improvement are made, including legislative advocacy and funding, improved public library involvement, and the creation of national standards aligned with international standards.

  13. 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.

  14. 75 FR 63534 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2010-10-15

    ...: Any person wishing to participate in the public meeting should send an e-mail to [email protected] Standards on the Transport of Dangerous Goods; Public Meeting AGENCY: Pipeline and Hazardous Materials... the 38th session of the United Nations Sub-Committee of Experts on the Transport of Dangerous Goods...

  15. Molecules and grains in space: 50th International meeting of physical chemistry

    International Nuclear Information System (INIS)

    Nenner, I.

    1994-01-01

    These proceedings represent papers presented at a meeting on molecular and grains in space. Among the varied topics discussed were observational data from diffuse clouds, structure and dynamics of molecular systems, collisions and reactivity, ices and carbonaceous materials in grains etc.. There were ninety three papers presented at the meeting and one has been abstracted for the Energy Science and Technology database

  16. Feeling well by being together: Study of Swedish auditors.

    Science.gov (United States)

    Umans, Timurs; Broberg, Pernilla; Schmidt, Manuela; Nilsson, Sofie; Olsson, Emma

    2016-03-09

    As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload is often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the latter aspects, represented by the concept of organizational culture, that is being highlighted in this paper and its relationship to auditor's well-being The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work. This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two. The results of the study suggest that an increasing degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction. This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

  17. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

  18. The impact of contextual factors on auditors' ability to resist management pressure

    NARCIS (Netherlands)

    Dijk, M. van; Jansman, A.J.E.

    1999-01-01

    This study examines the impact of the extend to which auditors will be able to justify errors in case of litigation, the strategy of the audit firm, the authority of the client’s management to choose the audit firm and the extend to which auditors are successful in their careers on auditors’

  19. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Examination of financial statements by foreign government auditors. 210.2-03 Section 210.2-03 Commodity and Securities Exchanges... auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

  20. The Effect of National Culture on Auditor-in-Charge Involvement

    NARCIS (Netherlands)

    Bik, Olof; Hooghiemstra, Reggy

    2017-01-01

    Regulators and professional accounting bodies have identified auditor-in-charge involvement as one of the key indicators of audit quality. A potentially important, yet overlooked, issue is that auditor-in-charge involvement is affected by numerous contextual factors. In this study, we aim at

  1. Cogeneration: A solution from energetical auditoring. Cogeneracion: hipotesis de solucion en auditorias energeticas

    Energy Technology Data Exchange (ETDEWEB)

    Gomara Martinez, E; Riesco Leal, P

    1993-01-01

    An energetical auditor provides the solutions to avoid environmental problems generated from the consumption of a determined fuel and reduces fuel consumption. One of the solutions is changing the energy source or introducing cogeneration. The author introduces under the point of view of an auditor the reasons to use to generation. (Author)

  2. The effect of national culture on auditor-in-charge involvement

    NARCIS (Netherlands)

    Bik, O.P.G.; Hooghiemstra, R.

    2017-01-01

    Regulators and professional accounting bodies have identified auditor-in-charge involvement as one of the key indicators of audit quality. A potentially important, yet overlooked, issue is that auditor-in-charge involvement is affected by numerous contextual factors. In this study, we aim at

  3. 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

  4. 78 FR 45781 - Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to...

    Science.gov (United States)

    2013-07-29

    ... Drug Administration 21 CFR Part 1 and 16 Accreditation of Third-Party Auditors/Certification Bodies to... Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to Issue... Administration (FDA) is amending its regulations to provide for accreditation of third-party auditors...

  5. 37 CFR 201.29 - Access to, and confidentiality of, Statements of Account, Verification Auditor's Reports, and...

    Science.gov (United States)

    2010-07-01

    ... confidentiality of, Statements of Account, Verification Auditor's Reports, and other verification information... GENERAL PROVISIONS § 201.29 Access to, and confidentiality of, Statements of Account, Verification Auditor... Account, including the Primary Auditor's Reports, filed under 17 U.S.C. 1003(c) and access to a Verifying...

  6. 78 FR 69603 - Accreditation of Third-Party Auditors/Certification Bodies To Conduct Food Safety Audits and To...

    Science.gov (United States)

    2013-11-20

    ... No. FDA-2011-N-0146] RIN 0910-AG66 Accreditation of Third-Party Auditors/Certification Bodies To... entitled ``Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to... proposed rule entitled ``Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety...

  7. Global issues from an African point of view. 7th International Women and Health Meeting in Uganda.

    Science.gov (United States)

    Shallat, L

    1993-01-01

    The seventh International Women and Health Meeting (IWHM) was held in Kampala, Uganda, during September 12-17, 1993. The purpose of the meeting was to devise strategies to confront such issues as the impact of economic policies on women's health, the implementation of reproductive rights, population control and policies, contraceptive technologies, AIDS, and sexual abuse and violence. In addition to these topics, discussion centered on interaction with the upcoming 1994 International Conference on Population and Development. Some participants were frustrated, however, by the procedural problems that prevented creation of a cohesive position paper and left important strategic questions unanswered. Women from Latin America and the Caribbean were kept from full participation by the lack of a Spanish translator but nevertheless held an information session on regional developments in abortion reform and population policy. These women were also successful in their bid to host the eighth IWHM in Brazil in 1996.

  8. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    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.

  10. 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

  11. 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...... and contrast their tumor efficacy, normal tissue toxicity, and status of development regarding clinical application. The aim was to advise the IAEA as to which developing agent or class of agents would be worth promoting further, by supporting additional laboratory research or clinical trials...... 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...

  12. 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.

  13. Proceedings of the 10th international topical meeting on nuclear thermal hydraulics, operation and safety (NUTHOS-10)

    International Nuclear Information System (INIS)

    2014-01-01

    The 10th International Topical Meeting on Nuclear Thermal Hydraulics, Operations and Safety (NUTHOS-10) in Okinawa, Japan is sponsored by Atomic Energy Society of Japan, in cooperation with the International Atomic Energy Agency, and co-sponsored by American Nuclear Society Thermal Hydraulics Division among others. Enhanced safety and reducing cost are going together, which can be achieved through continued research and development efforts. NUTHOS keeps you abreast of the most updated information in the advancement of science and technology in nuclear thermal hydraulics, operations and safety, and provides you insights into the future. (J.P.N.)

  14. 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

  15. 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

  16. XXXII International Meeting on Fundamental physics. Selected Topics in Particle and Astroparticle Physics. Alicante, Spain, March 1-5, 2004

    International Nuclear Information System (INIS)

    Hernandez Rey, J. J.; Zuniga Roman, J.

    2005-01-01

    The XXXII International Winter Meeting on Fundamental Physics took place in Alicante, Spain, from March 1st to 5th, 2004. The lectures covered a wide range of topics on Experimental and theoretical Particle and Astroparticle Physics, such as Neutrino Oscillations and Mixing, LHC Physics, Grid Computing, Flavour Physics, CP violation, Cosmology, Cosmic ray, Gamma and Neutrino Astrophysics and on the Technology, Detectors and Physics of the Linear Collider. (Author)

  17. 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

  18. 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...

  19. 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

  20. Thermal stratification in sodium. Proceedings of an International Atomic Energy Agency specialists' meeting

    Energy Technology Data Exchange (ETDEWEB)

    Costa, J [Commissariat a l' Energie Atomique, Centre d' Etudes Nucleaires de Grenoble, Grenoble (France)

    1983-07-01

    The purpose of the meeting was to discuss and exchange views on thermal stratification existing in sodium of the main vessel, secondary circuits and large components of LMFBRs under various operating conditions. The meeting was divided into four sessions: national position presentations; fundamental studies on theory and application of stratification problems, numerical and experimental investigations applied to stratified flow phenomena; computer codes for evaluation of thermal stratification; applied studies covering the computer codes and experimental studies for prediction of temperature velocity field.

  1. Thermal stratification in sodium. Proceedings of an International Atomic Energy Agency specialists' meeting

    International Nuclear Information System (INIS)

    Costa, J.

    1983-07-01

    The purpose of the meeting was to discuss and exchange views on thermal stratification existing in sodium of the main vessel, secondary circuits and large components of LMFBRs under various operating conditions. The meeting was divided into four sessions: national position presentations; fundamental studies on theory and application of stratification problems, numerical and experimental investigations applied to stratified flow phenomena; computer codes for evaluation of thermal stratification; applied studies covering the computer codes and experimental studies for prediction of temperature velocity field

  2. 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

  3. 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.

  4. 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: "1H, "1"6O, "5"6Fe, "2"3"5","2"3"8U, "2"3"9Pu. 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"1"6: - 6: n+"1"6O (A. Plompen); - 7: Resonance Evaluations for "1"6O 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"1"6 Items (C.R. Lubitz); C - Fe"5"6: - 11: Iron in fast neutron range, beta-0 evaluation for "5"6Fe (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 "5"6Fe (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 "2"3"5U for the CIELO Project (L. Leal); - 17: IAEA-NDS and the CIELO Project U-235 (A. Trkov); - 18: Status of "2"3"5U CIELO evaluation (B. Morillon); - 19: U"2"3"5 Items (C.R. Lubitz); - 20: Fission

  5. 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

  6. Ninth plenary meeting of the International Working Group on Water Reactor Fuel Performance and Technology Vienna, 2-4 October 1989

    International Nuclear Information System (INIS)

    1990-03-01

    The 9th Plenary Meeting of the International Working Group on Water Reactor Fuel Performance and Technology (IWGFPT) was held in Vienna from 2 to 4 October 1989. The meeting was attended by 24 participants from 18 Member States and one international organization. This publication is a summary report of this meeting. It contains review of the IWGFPT activities of the period since the 8th meeting. The representatives of the Member States presented information about National Programs and multilateral projects status with emphasis on new results. Summary of the discussion on schedule of IWGFPT activities for the period of 1990-91 is also published in this report. Refs, figs and tabs

  7. 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

  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. 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...

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

    African Journals Online (AJOL)

    Data from the Institute of Internal Auditors' (IIA's) latest global Common Body of Knowledge ... Australia consistently indicated different perceptions of the levels of ... Australia's need for a country-specifi c internal audit competency assessment.

  12. 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.

  13. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    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. Refs,figs,tabs.

  15. 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.

  16. International Energy Agency's Heat Pump Centre (IEA-HPC) Annual National Team Working Group Meeting

    Science.gov (United States)

    Broders, M. A.

    1992-09-01

    The traveler, serving as Delegate from the United States Advanced Heat Pump National Team, participated in the activities of the fourth IEA-HPC National Team Working Group meeting. Highlights of this meeting included review and discussion of 1992 IEA-HPC activities and accomplishments, introduction of the Switzerland National Team, and development of the 1993 IEA-HPC work program. The traveler also gave a formal presentation about the Development and Activities of the IEA Advanced Heat Pump U.S. National Team.

  17. Summary Record of the Twenty-Sixth Meeting of the Working Party on International Nuclear Data Evaluation Co-operation

    International Nuclear Information System (INIS)

    Dupont, Emmeric

    2014-01-01

    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 co-operative 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. This document is the executive summary of WPEC's 26. meeting held in 2014. It presents a brief review of the 2 days meeting in particular the Reports on experimental activities in Europe, Japan, USA and China, the Brief progress reports from the evaluation projects (ENDF, JEFF, JENDL, ROSFOND, CENDL, IAEA, TENDL) with the discussion of future plans, the Review of final or near-final subgroup reports, the Status of ongoing subgroups, the Proposals for new subgroups and some information about Conferences and meetings of interest to the nuclear data community. A list of participants and a list of reports presented at this meeting are attached in appendix

  18. ANALISIS PENGARUH KUALITAS FINANSIAL PERUSAHAAN, KUALITAS AUDITOR DAN KUALITAS PEREKONOMIAN TERHADAP OPINI AUDIT (GOING CONCERN

    Directory of Open Access Journals (Sweden)

    Baqarina Hadori

    2014-04-01

    Full Text Available Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern. Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini audit going concern oleh auditor. Faktor keuangan yang diuji adalah profitabilitas, likuiditas, solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham. Sedangkan faktor non-keuangan yang diuji adalah kualitas auditor dan kualitas perekonomian. Penelitian ini menggunakan 109 sampel laporan keuangan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2008-2012 yang dipilih secara acak. Analisis regresi logistik menunjukkan bahwa solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham tahunan berpengaruh terhadap opini audit going concern. Sedangkan profitabilitas, likuiditas, kualitas auditor, dan kualitas perekonomian tidak berpengaruh terhadap opini audit going concern.   Kata kunci: kualitas finansial perusahaan; kualitas auditor, kualitas perekonomian, opini audit going concern.   Abstract: Effect of Corporate Financial Analysis Quality, Quality Auditor, and Quality Audit Opinion on Economy (Going Concern. The research described in this paper was designed to empirically examine the effects of financial quality of a company, auditor quality, and quality of the relevant economy on going concern audit opinion. Financial quality is measured by profitability, liquidity, solvability, annual sales growth, and growth in stock market price. Logistic regression was used to test the hypothesis with 109 sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2012. The results indicated that solvability, annual sales growth, and growth in stock market price do significantly affect going concern audit opinion. On the other hand, profitability, liquidity, auditor quality, and quality of the economy do not significantly

  19. 76 FR 70225 - Advisory Council to the Internal Revenue Service; Meeting

    Science.gov (United States)

    2011-11-10

    ... discussed include, but not limited to: Remote Work, Commercial Awareness, Schedule UTP, Distance Learning... people, IRSAC members and Internal Revenue Service officials inclusive. Due to limited seating, please...

  20. 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