WorldWideScience

Sample records for perform energy audits

  1. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  2. Energy audit for energy conservation

    International Nuclear Information System (INIS)

    Kanetkar, V.V.

    1996-01-01

    Energy audit is a very effective management tool for betterment of plant performance. The energy audit has a problem solving approach rather than a fault finding technique. The energy conservation is a rational use of energy. It has been the experience of the developed countries that energy is one issue which results into cost savings with relatively much less efforts/cost in comparison with other resources used in production, development and adoption of energy efficiency equipment and practices in most of production process has been the result of same technique. (author). 1 tab

  3. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  4. From Energy Audits to Home Performance: 30 Years of Articles in Home Energy Magazine

    Energy Technology Data Exchange (ETDEWEB)

    Meier, Alan

    2014-08-11

    Home Energy Magazine has been publishing articles about residential energy efficiency for 30 years. Its goal has been to disseminate technically reliable and neutral information to the practitioners, that is, professionals in the business of home energy efficiency. The articles, editorials, letters, and advertisements are a kind of window on the evolution of energy conservation technologies, policies, and organizations. Initially, the focus was on audits and simple retrofits, such as weatherstripping and insulation. Instrumentation was sparse sometimes limited to a ruler to measure depth of attic insulation and a blower door was exotic. CFLs were heavy, awkward bulbs which might, or might not, fit in a fixture. Saving air conditioning energy was not a priority. Solar energy was only for the most adventurous. Thirty years on, the technologies and business have moved beyond just insulating attics to the larger challenge of delivering home performance and achieving zero net energy. This shift reflects the success in reducing space heating energy and the need to create a profitable industry by providing more services. The leading edge of the residential energy services market is becoming much more sophisticated, offering both efficiency and solar systems. The challenge is to continue providing relevant and reliable information in a transformed industry and a revolutionized media landscape.

  5. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  6. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-12-31

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

  7. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  8. Energy efficiency through energy audit

    International Nuclear Information System (INIS)

    Esan, A. A.

    2000-08-01

    Energy is an essential factor to economic and social development and improved standards of living in developing countries. Nigeria in particular. There is a strong need for greater energy efficiency in every sector of economy in order to reduce costs. enhance competitiveness, conserve energy resources and reduce environmental impacts associated with production, distribution and use of energy. Energy auditing and monitoring has a significant role in any energy management and conservation project. Energy auditing as an important part of industrial energy management on plant level, represents a complex of activities aiming at the efficient use of energy. The activities are undertaken by a team of experts who use a set of measuring instruments to monitor and evaluate all the necessary data to elaborate a package of recommendations on improvements in the field of energy efficiency and possible product quality. The inefficient conversion and use of energy have been identified as a central problem for all developing countries, Nigeria inclusive, since they all consume significantly higher amounts of energy per unit of GDP than OECD countries. This aggravates energy-related environmental problems and is also a burden on domestic resources and foreign exchange. Energy prices have risen drastically in many developing countries, while energy intensities remain high. Price changes alone are not rapidly translating energy efficiency improvements. Identifying and removing the obstacles to greater energy efficiency should be priority for government in developing countries. This is why the Energy Commission, an apex organ of government on Energy matters in all its ramifications is out to encourage relatively low-cost energy audits for the Textile industries - such audits can identify ''good house-keeping's' measures, such as simply process improvements, that reduce energy consumption and operating costs. This will be followed by the training of plant workers/energy managers

  9. Energy conservation, efficiency and energy audit

    International Nuclear Information System (INIS)

    Sharma, R.A.

    2006-01-01

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

  10. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  11. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

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

  12. Implementation of the EU directive on the energy performance of buildings: Development of the Latvian Scheme for energy auditing of buildings and inspection of boilers. Project document

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    'Development of the Latvian Scheme for energy auditing of buildings and inspection of boilers' includes major steps in implementing the EU EPB directive in Latvia. The EPB directive includes a number of efforts: 1. A methodology for calculation of the integrated energy performance of buildings 2. Application of minimum requirements on the energy performance for new buildings 3. Application of minimum requirements on the energy performance for larger existing buildings subject to major renovation 4. Energy performance certification (energy labelling) of buildings 5. Regular inspection of boilers and of air-conditioning systems in buildings, and assessment of heating installations in older systems. The present project includes activities connected to point 4 and point 5. The results will include 4 steps in implementing the EU EPB directive: 1) A Latvian training of certified independent energy auditors to be active conducting energy audits and issuing energy performance certificates. Including a handbook in energy auditing. 2) A Latvian training of certified independent experts for inspection of boilers, air-con systems and assessing older heating systems. Including a handbook in boiler inspection. 3) A proposal for the institutional set-up for a connected scheme for energy auditing and a scheme for boiler inspection 4) Initial information on the scheme of energy auditors and of the boiler inspection. (au)

  13. Energy auditing and monitoring in local authorities

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, D.

    1979-07-01

    An energy audit, relating the individual energy performance to the building structure and usage after discounting the effects of variation in weather and then measuring on a continuing program the actual energy usage, is described. A list of measures that can reduce the cost of energy is presented. The actual auditing and monitoring may be carried out by either a manual system using specially prepared record cards or a computer system. Details of these systems and their implementation are described. (MCW)

  14. A study of energy performance and audit of commercial mall in hot-summer/warm-winter climate zone in China

    Energy Technology Data Exchange (ETDEWEB)

    Zhisheng, Li; Jiawen, Liao; Xiaoxia, Wang [School of Civil and Transportation Engineering, Guangdong University of Technology, Guangzhou, Guangdong, 510006 (China); Lin, Yaolin [Building Energy Solutions and Technologies, Inc, San Jose Office, San Jose, CA 95134 (United States); Xuhong, Liu [School of Architecture and Urban Planning, Guangdong University of Technology, Guangzhou, Guangdong, 510643 (China)

    2013-08-15

    The building energy performance improvement of large-scale public buildings is very important to release China's energy shortage pressure. The aim of the study is to find out the building energy saving potentials of large-scale public and commercial buildings by energy audit. In this paper, the energy consumption, energy performance, and audit were carried out for a typical commercial mall, the so-called largest mall in Asia, located in a hot-summer and warm-winter climate zone. The total annual energy consumption reaches 210.01 kWh/m{sup 2}, of which lighting energy consumption accounts for 30.03 kWh/m{sup 2} and the lift and elevator energy consumption accounts for 40.46 kWh/m{sup 2}. It is by far higher than that of the average building energy consumption in the same category. However, the annual heating, ventilation, and air-conditioning (HVAC) energy consumption is only 87.19 kWh/m{sup 2} even though they run 24/7. It proves that the energy performance of the HVAC system is good. Therefore, the building energy savings potential mainly relies on reducing the excessive usage of lighting, lifts, and elevators.

  15. Energy audit at Russian dairies. Energy guidance

    Energy Technology Data Exchange (ETDEWEB)

    Draborg, S [Dansk Energi Analyse A/S, Vanloese (Denmark); Sheina, L S; Kolesnikov, A I [RDIEE, Moscow (Russian Federation)

    1999-12-31

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

  16. Energy audit at Russian dairies. Energy guidance

    Energy Technology Data Exchange (ETDEWEB)

    Draborg, S. [Dansk Energi Analyse A/S, Vanloese (Denmark); Sheina, L.S.; Kolesnikov, A.I. [RDIEE, Moscow (Russian Federation)

    1998-12-31

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

  17. Energy audit role in building planning

    Science.gov (United States)

    Sipahutar, Riman; Bizzy, Irwin

    2017-11-01

    An energy audit is one way to overcome the excessive use of energy in buildings. The increasing growth of population, economy, and industry will have an impact on energy demand and the formation of greenhouse gas emissions. Indonesian National Standard (SNI) concerning the building has not been implemented optimally due to the socialization process by a government not yet been conducted. An energy audit of buildings has been carried out at offices and public services. Most electrical energy in buildings used for air refresher equipment or air conditioning. Calculation of OTTV has demonstrated the importance of performing since the beginning of the planning of a building to get energy-efficient buildings.

  18. Energy audit: potential of energy - conservation in Jordanian ceramic industry

    International Nuclear Information System (INIS)

    Adas, H.; Taher, A.

    2005-01-01

    This paper represents the findings of the preliminary energy-audits performed by the Rational Use of Energy Division at the National Energy Research Center (NERC), as well as the findings of a detailed energy-audit carried out in the largest Ceramic plant in Jordan (Jordan Ceramic industries).These studies were preceded by a survey of the ceramic factories in Jordan. The survey was carried out in 1997. The performed preliminary energy-audits showed that an average saving-potential in most of theses plants is about 25 % of the total energy-bills in these plants, which constitutes a considerable portion of the total production-cost. This fact was verified through the detailed energy-audit performed by NERC team for the largest Ceramic Plant in Jordan in June 2003, which showed an energy-saving potential of about 30 %. This saving can be achieved by some no-cost or low-cost measures, in addition to some measures that need reasonable investments with an average pay-back period of about two years. This detailed energy-audit covered electrical systems, refrigeration systems, compressed-air systems, and kilns. The results of the detailed energy-audit can be disseminated to other Ceramic plant, because of the similarity in the production process between these plants and the plant where the detailed energy-audit was carried out. (author)

  19. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    OpenAIRE

    Victoria FIRESCU

    2014-01-01

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

  20. A National Framework for Energy Audit Ordinances

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, Cody; Costa, Marc; Long, Nicholas; Antonoff, Jayson

    2016-08-26

    A handful of U.S. cities have begun to incorporate energy audits into their building energy performance policies. Cities are beginning to recognize an opportunity to use several information tools to bring to real estate markets both motivation to improve efficiency and actionable pointers on how to improve. Care is necessary to combine such tools as operational ratings, energy audits, asset ratings, and building retro-commissioning in an effective policy regime that maximizes market impact. In this paper, the authors focus on energy audits and consider both the needs of the policies' implementers in local governments and the emerging standards and federal tools to improve data collection and practitioner engagement. Over the past two years, we have compared several related data formats such as New York City's existing audit reporting spreadsheet, ASHRAE guidance on building energy auditing, and the DOE Building Energy Asset Score, to identify a possible set of required and optional fields for energy audit reporting programs. Doing so revealed tensions between the ease of data collection and the value of more detailed information, which had implications for the effort and qualifications needed to complete the energy audit. The resulting list of data fields is now feeding back into the regulatory process in several cities currently working on implementing or developing audit policies. Using complementary policies and standardized tools for data transmission, the next generation of policies and programs will be tailored to local building stock and can more effectively target improvement opportunities through each building's life.

  1. Performance improvement through management audits

    International Nuclear Information System (INIS)

    Arter, D.R.

    1986-01-01

    We should go back to the basics of what a quality assurance program is designed to accomplish and then use that program to provide confidence to the public that actions are correct. The quality assurance management audit, if done responsible with trained people, is the best tool we have to monitor the goal of conducting business safely and correctly. Audit report should be used to project future performance and should not be used as a forum for recommendations. They should be presented in such a manner as to allow the managers involved to continually improve the work activity

  2. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Victoria FIRESCU

    2014-12-01

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

  3. Mass and Energy Audit

    African Journals Online (AJOL)

    air sampler for collecting total suspended particulate (TSP) samples and a Gent PM air sampler for particle size. 10 fractioned .... the billets inside were cooled with water flowing at the rate of ... generator, and is the energy generated from the.

  4. ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

    Directory of Open Access Journals (Sweden)

    Alfa Firdaus

    2015-12-01

    Full Text Available Energy audit is one of the first tasks to be performed in the accomplishment of an effective energy cost control program. To obtain the best information for a successful energy audit, the auditor must make some measurements during the audit visit. One of the tools that primarily used in audit visit is the portable Power Quality Analyzers (PQA for measuring single to three-phase lines with a high degree of precision and accuracy. It is utilized for monitoring and recording power supply anomalies. For most survey applications, changing currents makes it mandatory for data to be compiled over a period of time with enormous amount of electricity data. Hence, this paper proposed a Business Intelligence approach that can facilitate the auditor to quickly analyze the PQA data. There are five Key Performance Indicators (KPI to be displayed for analyze in form of dashboard. The method that uses to construct the dashboard is classification and association rules with the help of orange dataminer tools. Classification method is utilized to display the data distributions by frequency on a bar chart. Once we got the frequent sets, they allow us to extract association rules among the item sets, where we make some statement about how likely are two sets of items to co-occur or to conditionally occur. The result of this paper is a dashboard of five scorecards, namely unbalanced voltage, unbalanced currents, voltage harmonic, currents harmonic, and power factor. 

  5. Energy audit and energy security

    Directory of Open Access Journals (Sweden)

    Beata Agnieszka Kulessa

    2013-07-01

    Full Text Available In article, we present the issue of energy security. This article to answer the questions concerning the future of energy in Poland. These activities are directly related to energy security and the reduction of CO2 emissions. One element of this plan is the introduction in the EU energy certification of buildings. The energy certificates in Poland launched on 01.01.2009 and implements the objectives adopted by the European Union and contribute to energy security, increasing energy efficiency in construction and environmental protection.

  6. Improving energy audit process and report outcomes through planning initiatives

    Science.gov (United States)

    Sprau Coulter, Tabitha L.

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

  7. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

    This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments.   In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...

  8. Analysis of Detailed Energy Audits and Energy Use Measures of University Buildings

    Directory of Open Access Journals (Sweden)

    Kęstutis Valančius

    2011-12-01

    Full Text Available The paper explains the results of a detailed energy audit of the buildings of Vilnius Gediminas Technical University. Energy audits were performed with reference to the international scientific project. The article presents the methodology and results of detailed measurements of energy balance characteristics.Article in Lithuanian

  9. Performance audit procedures for opacity monitors

    International Nuclear Information System (INIS)

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

    1987-04-01

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

  10. Audit of mammography performed in our hospital

    International Nuclear Information System (INIS)

    Kantharia, Surita

    2013-09-01

    A medical audit is a compilation of patient outcomes over a certain period of time. Audit of Mammography provides an objective criterion of the appropriateness and accuracy in image interpretation, and is the best measure of a mammographer's performance. The audit assesses 3 important outcomes: i) detection of the percentage of cancers in a population, ii) finding these cancers while they are still curable (small and node negative), iii) finding these cancers through an acceptably low number of recalls and biopsies. With this background, I am presenting an audit of Mammography done at our centre from the period May 2010 to April 2013. (author)

  11. National Energy Audit (NEAT) Users Manual Version 7; TOPICAL

    International Nuclear Information System (INIS)

    Gettings, M.

    2001-01-01

    Welcome to the U.S. Department of Energy's (DOE's) energy auditing tool, called ''NEAT.'' NEAT, an acronym for National Energy Audit Tool, a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the Program. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measures for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many building energy consumption algorithms are taken from Lawrence Berkeley Laboratory's Computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of Energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent

  12. National Energy Audit (NEAT) Users Manual Version 7

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.

    2001-05-10

    Welcome to the U.S. Department of Energy's (DOE's) energy auditing tool, called ''NEAT.'' NEAT, an acronym for National Energy Audit Tool, a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the Program. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measures for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many building energy consumption algorithms are taken from Lawrence Berkeley Laboratory's Computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of Energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent.

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

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

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

  14. Audit report on social tariffs of energy

    International Nuclear Information System (INIS)

    2013-07-01

    This document reports an audit study performed by the ADEME and related to energy social tariffs, to their modalities and distribution costs, and aimed at proposing recommendations to improve these arrangements or to create a new one. In a first part, it outlines that these tariffs are apparently based on simple and fair principles, describes how eligible households are identified, outlines that these tariffs do not solve arrangement structural inequity between heating modes, that the awarded amount depends on too many parameters, that providers are totally reimbursed (sometimes even more), and that the arrangement is still insufficient to solve the problem of energy poverty. The second part addresses operational modalities and highlights their complexity. Recommendations are then stated which are aimed at consolidating and simplifying them, and at modifying them to create an actual energy shield

  15. Computerised energy audit: a tool for better management information system

    International Nuclear Information System (INIS)

    Sonavane, V.L.; Kulkarni, S.L.

    1995-01-01

    The demand for electricity is ever increasing. The cost of electrical generation is rising. The cost of new generating station is prohibitive to the electricity boards. Financial excellence is only possible by implementing energy audit. Because of energy audit programs the consumers' attitude is bound to change. The theft and pilferage will be detected and the quantum is bound to reduce. Financial energy management system (FEMS) will look into all operations with reference to the energy sell, energy input, finance, equipment failure, interruptions and also the individual performances of each engineer in charge of that area. 2 tabs

  16. Environmental audit: Fossil energy sites in Wyoming

    International Nuclear Information System (INIS)

    1992-08-01

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

  17. Exploration of energy conservation opportunities through energy audit

    International Nuclear Information System (INIS)

    Swain, R.K.; Swain, A.K.; Subudhi, B.

    1994-01-01

    Developing countries like India, has to cater the imbalance of energy between the supply and demand in almost all the sectors, so as to devise energy conservation strategies. Electricity is one of the most convenient form of energy gifted to the mankind. The raising cost of electricity and the need to raise large resources to meet the required demand is only at the most of other important assets of the country. This gap between demand and supply can be partially met by appropriate energy conservation schemes through energy audit- a scientific approach for balancing the supply and demand. India has to go a long way ahead in it, therefore, energy audit has been initiated at vulnerable energy consuming places. This paper presents the effectiveness of energy audit strategy in achieving energy conservation. The energy audit of Shrama Shakti Bhavan, an office complex at New Delhi, has been taken as a case study for this work. (author). 2 refs., 12 tabs

  18. Exploration of energy conservation opportunities through energy audit

    International Nuclear Information System (INIS)

    Swain, R.K.; Swain, A.K.; Subudhi, B.

    1995-01-01

    Developing countries like India, has to cater to the imbalance of energy between the supply and demand in almost all the sectors, so as to devise energy conservation strategies. Electricity is one of the most convenient form of energy gifted to the mankind. The raising cost of electricity and the need to raise large resources to meet the required demand is only at the cost of other important assets of the country. This gap between demand and supply can be partially met by appropriate energy conservation schemes through energy audit- a scientific approach for balancing the supply and demand. India has to go a long way ahead in it, therefore, energy audit has been initiated at vulnerable energy consuming places. This paper presents the effectiveness of energy audit strategy in achieving energy conservation. The energy audit of Shrama Shakti Bhavan, an office complex at New Delhi, has been taken as a case study. (author). 2 refs., 12 tabs

  19. Sault Tribe Building Efficiency Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Holt, Jeffrey W.

    2013-09-26

    The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.

  20. 10 CFR 440.21 - Weatherization materials standards and energy audit procedures.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Weatherization materials standards and energy audit... FOR LOW-INCOME PERSONS § 440.21 Weatherization materials standards and energy audit procedures. (a...) of this section describes the performance and quality standards for renewable energy systems...

  1. National Energy AudiT (NEAT) user`s manual

    Energy Technology Data Exchange (ETDEWEB)

    Krigger, J.K.; Adams, N. [Saturn Resource Management, Helena, MT (United States); Gettings, M. [Oak Ridge National Lab., TN (United States). Energy Div.

    1997-10-01

    Welcome to the US Department of Energy`s (DOE`s) energy auditing tool called ``NEAT``. NEAT, an acronym for National Energy AudiT, is a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the program as well as those anticipated from new regulations pertaining to waiver of the 40% materials requirements. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measured for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many buildings energy consumption algorithms are taken from Lawrence Berkeley Laboratory`s to the computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent.

  2. Mexico/USA agreement for the performance of an energy audit: a study case; Acuerdo Mexico/EUA para realizar auditoria de energia: un caso de estudio

    Energy Technology Data Exchange (ETDEWEB)

    Romero Paredes, Hernando; Ambriz, Juan Jose [Universidad Autonoma Metropolitana-Iztapalapa, Mexico, D. F. (Mexico); Ortiz, Johny; Sheffield, John [University of Missouri-Rolla, Missouri (United States)

    1998-12-31

    This paper presents the results of two energy industrial audits carried out in Mexico City by a team of professors and students of the Missouri-Rolla University (UMR) and the Autonomous Metropolitan-Ixtapalapa University (UAM). This international interchange examines the potential of technological transfer of programs of the Industrial Advising and Analysis and Energy Diagnosis Centers which are sponsored by the Office of Industrial Technologies of the U.S. Department of Energy (Program IAC-DOE). The paper describes the applied technology by the international team to identify the opportunities of saving energy through visits to the manufacturing enterprises installations. These are classified in accordance with the potential saving areas (for instance: lighting, air compressors, motors, etc.) and include the energy saving, its associated costs, the implementation costs and the simple return period. The paper presents a study case related to two Mexican plants. A revision is made of one year statistics that enlists the energy saving opportunities found by the UMR-IAC team during eight years of operation for illustration purposes. The statistics are based in about 25 audits performed in the U.S. and encompass the energy and demand saving, the associated costs, the implementation costs an the simple return period. Also, the performance of joint audits is described as a valid form of technological transfer in two ways, of interest to the two educational institutions. The article concludes with the advantages of the joint approach to the energy audits and the potential for the development of a more ambitious program of technological transfer. The educational value of the above mentioned technological experience for the faculty and for the students involved in the academic interchange is also considered as an important opportunity to keep on performing these activities. [Espanol] Este articulo presenta los resultados de dos auditorias energeticas industriales realizadas

  3. Mexico/USA agreement for the performance of an energy audit: a study case; Acuerdo Mexico/EUA para realizar auditoria de energia: un caso de estudio

    Energy Technology Data Exchange (ETDEWEB)

    Romero Paredes, Hernando; Ambriz, Juan Jose [Universidad Autonoma Metropolitana-Iztapalapa, Mexico, D. F. (Mexico); Ortiz, Johny; Sheffield, John [University of Missouri-Rolla, Missouri (United States)

    1999-12-31

    This paper presents the results of two energy industrial audits carried out in Mexico City by a team of professors and students of the Missouri-Rolla University (UMR) and the Autonomous Metropolitan-Ixtapalapa University (UAM). This international interchange examines the potential of technological transfer of programs of the Industrial Advising and Analysis and Energy Diagnosis Centers which are sponsored by the Office of Industrial Technologies of the U.S. Department of Energy (Program IAC-DOE). The paper describes the applied technology by the international team to identify the opportunities of saving energy through visits to the manufacturing enterprises installations. These are classified in accordance with the potential saving areas (for instance: lighting, air compressors, motors, etc.) and include the energy saving, its associated costs, the implementation costs and the simple return period. The paper presents a study case related to two Mexican plants. A revision is made of one year statistics that enlists the energy saving opportunities found by the UMR-IAC team during eight years of operation for illustration purposes. The statistics are based in about 25 audits performed in the U.S. and encompass the energy and demand saving, the associated costs, the implementation costs an the simple return period. Also, the performance of joint audits is described as a valid form of technological transfer in two ways, of interest to the two educational institutions. The article concludes with the advantages of the joint approach to the energy audits and the potential for the development of a more ambitious program of technological transfer. The educational value of the above mentioned technological experience for the faculty and for the students involved in the academic interchange is also considered as an important opportunity to keep on performing these activities. [Espanol] Este articulo presenta los resultados de dos auditorias energeticas industriales realizadas

  4. Performing a nuclear facility EMI audit

    International Nuclear Information System (INIS)

    White, D.R.J.

    1993-01-01

    This paper addresses several questions which may arise when performing a nuclear facility EMI audit. Among the issues addressed are how a nuclear electrical power plant can ensure that it has taken adequate EMC measures to protect it from hostile electromagnetic ambient environments, means by which these measures can be implemented with sufficient integrity and reliability, and how often an inspection or audit should be performed to assess the EMC measures. Means of assessing EMI hardening and effective control of aging effects are also discussed. 2 figs

  5. Energy Audit Practices in China: National and Local Experiences and Issues

    Energy Technology Data Exchange (ETDEWEB)

    Shen, Bo; Price, Lynn; Lu, Hongyou

    2010-12-21

    China has set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Since the industrial sector consumes about two-thirds of China's primary energy, many of the country's efforts are focused on improving the energy efficiency of this sector. Industrial energy audits have become an important part of China's efforts to improve its energy intensity. In China, industrial energy audits have been employed to help enterprises indentify energy-efficiency improvement opportunities for achieving the energy-saving targets. These audits also serve as a mean to collect critical energy-consuming information necessary for governments at different levels to supervise enterprises energy use and evaluate their energy performance. To better understand how energy audits are carried out in China as well as their impacts on achieving China's energy-saving target, researchers at the Lawrence Berkeley National Laboratory (LBNL) conducted an in-depth study that combines a review of China's national policies and guidelines on energy auditing and a series of discussions with a variety of Chinese institutions involved in energy audits. This report consists of four parts. First, it provides a historical overview of energy auditing in China over the past decades, describing how and why energy audits have been conducted during various periods. Next, the report reviews current energy auditing practices at both the national and regional levels. It then discusses some of the key issues related to energy audits conducted in China, which underscore the need for improvement. The report concludes with policy recommendations for China that draw upon international best practices and aim to remove barriers to maximizing the potential of energy audits.

  6. Energy Audit as a Tool for Improving System Efficiency in Industrial Sector

    OpenAIRE

    Gopi Srinath,; N. Uday Kumar

    2014-01-01

    This paper presents the characteristics of energy consumption in industrial sector, the methodology and results of energy audits (EA) performed in industrial sites and potentials for energy efficiency (EE) improvements. The present state of industrial energy in India could be characterized by significant technological out-of–date, low energy efficiency and low level of environmental protection. Presented analysis of the results of conducted energy audits in selected industrial...

  7. National Energy Audit Tool for Multifamily Buildings Development Plan

    Energy Technology Data Exchange (ETDEWEB)

    Malhotra, Mini [ORNL; MacDonald, Michael [Sentech, Inc.; Accawi, Gina K [ORNL; New, Joshua Ryan [ORNL; Im, Piljae [ORNL

    2012-03-01

    The U.S. Department of Energy's (DOE's) Weatherization Assistance Program (WAP) enables low-income families to reduce their energy costs by providing funds to make their homes more energy efficient. In addition, the program funds Weatherization Training and Technical Assistance (T and TA) activities to support a range of program operations. These activities include measuring and documenting performance, monitoring programs, promoting advanced techniques and collaborations to further improve program effectiveness, and training, including developing tools and information resources. The T and TA plan outlines the tasks, activities, and milestones to support the weatherization network with the program implementation ramp up efforts. Weatherization of multifamily buildings has been recognized as an effective way to ramp up weatherization efforts. To support this effort, the 2009 National Weatherization T and TA plan includes the task of expanding the functionality of the Weatherization Assistant, a DOE-sponsored family of energy audit computer programs, to perform audits for large and small multifamily buildings This report describes the planning effort for a new multifamily energy audit tool for DOE's WAP. The functionality of the Weatherization Assistant is being expanded to also perform energy audits of small multifamily and large multifamily buildings. The process covers an assessment of needs that includes input from national experts during two national Web conferences. The assessment of needs is then translated into capability and performance descriptions for the proposed new multifamily energy audit, with some description of what might or should be provided in the new tool. The assessment of needs is combined with our best judgment to lay out a strategy for development of the multifamily tool that proceeds in stages, with features of an initial tool (version 1) and a more capable version 2 handled with currently available resources. Additional

  8. Performance Evaluations in Audit Firms

    DEFF Research Database (Denmark)

    Riise Johansen, Thomas; Christoffersen, Jeppe

    2017-01-01

    Previous research has only minimally examined the association between the behaviour and performance evaluations of individual auditors beyond the use of efficiency-focused evaluations. We examine the association between dysfunctional auditor behaviour and three evaluation foci: an efficiency focus......, a client focus and a quality focus. Our results, which are based on questionnaire responses from 196 auditors, demonstrate that an efficiency focus is not associated with dysfunctional behaviour. A client focus is found to be associated with dysfunctional behaviour. Finally, and perhaps most importantly......, our results show that it seems possible to limit dysfunctional behaviours through a quality focus in performance evaluations. Our results provide insights of use to practitioners and regulators on how performance evaluations may not only induce but also reduce dysfunctional auditor behaviours....

  9. 2017 statement of energy audits for big companies

    International Nuclear Information System (INIS)

    Daill, Guillaume

    2018-02-01

    This brochure presents in a synthetic manner the exploitation of the information contained in the mandatory energy audits database at the date of December 11, 2017. Since December 5, 2015, big companies are obliged to have a comprehensive energy audit. The France's Agency for Environment and Energy Management (Ademe) has been commissioned by the French ministry of energy to provide a platform for collecting these audits. Several ways are offered to the companies to comply with the legislation: the realisation of one or several energy audits, the ISO 50001 certification of their activities or a mix of both

  10. Auditing energy use -a systematic approach for enhancing energy efficiency

    International Nuclear Information System (INIS)

    Ardhapnrkar, P.M.; Mahalle, A.M.

    2005-01-01

    Energy management is a critical activity in the developing as well as developed countries owing to constraints in the availability of primary energy resources and the increasing demand for energy from the industrial and non-industrial users. Energy consumption is a vital parameter that determines the economic growth of any country. An energy management system (EMS) can save money by allowing greater control over energy consuming equipment. The foundation for the energy program is the energy audit, which is the systematic study of factory or building to determine where and how well energy is being used. It is the nucleus of any successful energy saving program -it is tool, not a solution. Conventional energy conservation methods are mostly sporadic and lack a coordinated plan of action. Consequently only apparent systems are treated without the analysis of system interaction. Energy audit on the other hand, involves total system approach and aims at optimizing energy use efficiently for the entire plant. In the present paper a new approach to pursue energy conservation techniques is being discussed. The focus is mainly on the methodology of energy audit, energy use analysis, relating energy with the production, and reducing energy losses, etc. It is observe that with this systematic approach, if adopted, which consists of three essential segments namely capacity utilization fine-tuning of the equipment and technology up-gradation can result in phenomenal savings in the energy, building competitive edge for the industry. This approach along with commitment can provide the right impetus to reap the benefits of energy conservation on a sustained basis. (author)

  11. Audits and their effectiveness in improving plant performance

    International Nuclear Information System (INIS)

    Callen, L.J.

    1986-01-01

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

  12. GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY

    Directory of Open Access Journals (Sweden)

    Daniel DĂNECI-PĂTRĂU

    2014-04-01

    Full Text Available To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those.

  13. Audit Energi dan Analisis Peluang Penghematan Konsumsi Energi Listrik Pada Rumah Tangga

    Directory of Open Access Journals (Sweden)

    Sanurya Putri Purbaningrum

    2016-08-01

    Full Text Available Population growth fastly causes the amount of energy consumption is increasing. Accretion of energy consumption without the addition of the source will cause the disruption of existing energy distribution system. Meanwhile, alternative energy development takes a long time while the demand for energy can’t be postponed. To overcome this, the government has issued Government Regulation No. 70 Year 2009 on Konsevarsi Energi. Main part of energy conversion includes an audit of energy that knowing the profile of energy use, identify energy waste and develop measures to prevent it. Energy audit can be conducted on the use of electricity in a building, such as households. Electrical energy consumption in households tend to be wasteful because people can’t regulate electric energy consumption in households. Electrical energy consumption could be reduced if energy use had been planned earlier. Therefore, in this study focuses on opportunities saving electrical energy by conducting energy audits. From the results of energy audits can be arranged steps and strategies that will be done in order to obtain saving electrical energy consumption in households. Beside it, this study also will be obtained a system which can be directly applied in the community. The method performed in this study is to create a new system which was performed on the system load replacement lamp, magic com, televisions, computers and implement energy management strategies. Energy management strategy adopted is to change the paint color from a dark room with bright colors, adding a new window and redesigning the room based on standards set by IEEE 802.3az. From the resulting new system can occur energy savings of 65.4% compared to the old system.

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

    International Nuclear Information System (INIS)

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

    2010-01-01

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

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

    Science.gov (United States)

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

    2010-01-01

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

  16. Steps in Performing a Communication Audit.

    Science.gov (United States)

    Sincoff, Michael Z.; And Others

    This paper develops the step-by-step processes necessary to conduct a communication audit in order to determine the communication effectiveness of an organization. The authors stress the responsibilities of both the audit team and the organization's top management as they interact during progressive phases of the audit. Emphasis is placed on…

  17. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

  18. Annex 2: performance audit tool PAT

    Energy Technology Data Exchange (ETDEWEB)

    Kaldorf, S.; Gruber, P.

    2000-10-15

    This annex to the report takes a look at experience gained with one of two expert systems used for error-detection and diagnosis in existing buildings. The Performance Audit Tool PAT is based on an expert system for the detection and diagnosis of under-performance. Its aim is to assist the system's operator. It was developed as a stand-alone system which periodically runs a remote detection and diagnosis check. The various types of under-performance that the system can detect are discussed. The first objective of this study was to present the structure of the tool and describe its application to two types of system: a central air-handling unit and individual zones. The second objective was to discuss experience gained with this type of tool.

  19. Energy audit in small wastewater treatment plants: methodology, energy consumption indicators, and lessons learned.

    Science.gov (United States)

    Foladori, P; Vaccari, M; Vitali, F

    2015-01-01

    Energy audits in wastewater treatment plants (WWTPs) reveal large differences in the energy consumption in the various stages, depending also on the indicators used in the audits. This work is aimed at formulating a suitable methodology to perform audits in WWTPs and identifying the most suitable key energy consumption indicators for comparison among different plants and benchmarking. Hydraulic-based stages, stages based on chemical oxygen demand, sludge-based stages and building stages were distinguished in WWTPs and analysed with different energy indicators. Detailed energy audits were carried out on five small WWTPs treating less than 10,000 population equivalent and using continuous data for 2 years. The plants have in common a low designed capacity utilization (52% on average) and equipment oversizing which leads to waste of energy in the absence of controls and inverters (a common situation in small plants). The study confirms that there are several opportunities for reducing energy consumption in small WWTPs: in addition to the pumping of influent wastewater and aeration, small plants demonstrate low energy efficiency in recirculation of settled sludge and in aerobic stabilization. Denitrification above 75% is ensured through intermittent aeration and without recirculation of mixed liquor. Automation in place of manual controls is mandatory in illumination and electrical heating.

  20. A Practical Model to Perform Comprehensive Cybersecurity Audits

    Directory of Open Access Journals (Sweden)

    Regner Sabillon

    2018-03-01

    Full Text Available These days organizations are continually facing being targets of cyberattacks and cyberthreats; the sophistication and complexity of modern cyberattacks and the modus operandi of cybercriminals including Techniques, Tactics and Procedures (TTP keep growing at unprecedented rates. Cybercriminals are always adopting new strategies to plan and launch cyberattacks based on existing cybersecurity vulnerabilities and exploiting end users by using social engineering techniques. Cybersecurity audits are extremely important to verify that information security controls are in place and to detect weaknesses of inexistent cybersecurity or obsolete controls. This article presents an innovative and comprehensive cybersecurity audit model. The CyberSecurity Audit Model (CSAM can be implemented to perform internal or external cybersecurity audits. This model can be used to perform single cybersecurity audits or can be part of any corporate audit program to improve cybersecurity controls. Any information security or cybersecurity audit team has either the options to perform a full audit for all cybersecurity domains or by selecting specific domains to audit certain areas that need control verification and hardening. The CSAM has 18 domains; Domain 1 is specific for Nation States and Domains 2-18 can be implemented at any organization. The organization can be any small, medium or large enterprise, the model is also applicable to any Non-Profit Organization (NPO.

  1. An applicable approach for performance auditing in ERP

    Directory of Open Access Journals (Sweden)

    Wan Jian Guo

    2016-01-01

    Full Text Available This paper aims at the realistic problem of performance auditing in ERP environment. Traditional performance auditing methods and existing approaches for performance evaluation of ERP implementation could not work well, because they are either difficult to work or contains certain subjective elements. This paper proposed an applicable performance auditing approach for SAP ERP based on quantitative analysis. This approach consists of 3 parts which are system utilization, data quality and the effectiveness of system control. In each part, we provide the main process to conduct the operation, especially how to calculate the online settlement rate of SAP system. This approach has played an important role in the practical auditing work. A practical case is provided at the end of this paper to describe the effectiveness of this approach. Implementation of this approach also has some significance to the performance auditing of other ERP products.

  2. Clinical audit training improves undergraduates' performance in root canal therapy.

    Science.gov (United States)

    Fong, J Y M; Tan, V J H; Lee, J R; Tong, Z G M; Foong, Y K; Tan, J M E; Parolia, A; Pau, A

    2017-12-20

    To evaluate the effectiveness of clinical audit-feedback cycle as an educational tool in improving the technical quality of root canal therapy (RCT) and compliance with record keeping performed by dental undergraduates. Clinical audit learning was introduced in Year 3 of a 5-year curriculum for dental undergraduates. During classroom activities, students were briefed on clinical audit, selected their audit topics in groups of 5 or 6 students, and prepared and presented their audit protocols. One chosen topic was RCT, in which 3 different cohorts of Year 3 students conducted retrospective audits of patients' records in 2012, 2014 and 2015 for their compliance with recommended record keeping criteria and their performance in RCT. Students were trained by and calibrated against an endodontist (κ ≥ 0.8). After each audit, the findings were reported in class, and recommendations were made for improvement in performance of RCT and record keeping. Students' compliance with published guidelines was presented and their RCT performances in each year were compared using the chi-square test. Overall compliance with of record keeping guidelines was 44.1% in 2012, 79.6% in 2014 and 94.6% in 2015 (P = .001). In the 2012 audit, acceptable extension, condensation and the absence of mishap were observed in 72.4, 75.7% and 91.5%; in the 2014 audit, 95.1%, 64.8% and 51.4%; and in 2015 audit, 96.4%, 82.1% and 92.8% of cases, respectively. In 2015, 76.8% of root canal fillings met all 3 technical quality criteria when compared to 48.6% in 2014 and 44.7% in 2012 (P = .001). Clinical audit-feedback cycle is an effective educational tool for improving dental undergraduates' compliance with record keeping and performance in the technical quality of RCT. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  3. Energy audit: thermal power, combined cycle, and cogeneration plants

    Energy Technology Data Exchange (ETDEWEB)

    Abbi, Yash Pal

    2012-07-01

    The availability of fossil fuels required for power plants is reducing and their costs increasing rapidly. This gives rise to increase in the cost of generation of electricity. But electricity regulators have to control the price of electricity so that consumers are not stressed with high costs. In addition, environmental considerations are forcing power plants to reduce CO2 emissions. Under these circumstances, power plants are constantly under pressure to improve the efficiency of operating plants, and to reduce fuel consumption. In order to progress in this direction, it is important that power plants regularly audit their energy use in terms of the operating plant heat rate and auxiliary power consumption. The author attempts to refresh the fundamentals of the science and engineering of thermal power plants, establish its link with the real power plant performance data through case studies, and further develop techno-economics of the energy efficiency improvement measures. This book will rekindle interest in energy audits and analysis of the data for designing and implementation of energy conservation measures on a continuous basis.

  4. Performance audit in the Botswana public service and arising ...

    African Journals Online (AJOL)

    mpho ngoepe

    includes an examination of information systems, performance measures and monitoring ... objectiveness of the audited entity, and audit of the actual impact of activities compared ... The absence of internal control systems for .... PPADB should liaise with Accounting Officers in PEs to develop monitoring controls to ensure ...

  5. Audit

    OpenAIRE

    1991-01-01

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

  6. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  7. Towards Cooling Tower Efficiency-An Energy Audit Approach

    Directory of Open Access Journals (Sweden)

    Long Su Weng Alwin

    2017-01-01

    Full Text Available This research studied the power generation trends from national grid and gas for a period of 4 years. Energy audit of critical systems like this is needful for optimal energy utilization. An energy audit was carried outon 6 industrial cooloing towers and their annual operating cost calculated. Variable speed drive suggested was installed and corresponding annual energy savings of 114,900 kWh/year cost saving of RM30,000 was achieved at a case study plant located in Malaysia. Cooling towers with smart systems was recommended for higher energy savings.

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

    International Nuclear Information System (INIS)

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

    1990-06-01

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

  9. Impact after three years of the Swedish energy audit program

    International Nuclear Information System (INIS)

    Backlund, Sandra; Thollander, Patrik

    2015-01-01

    The Swedish energy audit program is a publicly financed program, mainly targeting small and medium-sized firms to help them finance energy audits. By examining suggested and implemented energy efficiency measures from the energy audits conducted in 241 firms in the program, the aim of this paper is to examine the energy efficiency implementation gap and the cost efficiency of the program. The audits show that the firms' average annual energy efficiency improvement potential is between 860 and 1270 MWh/year which corresponds to a total energy efficiency improvement potential of between 6980 and 11,130 MWh/firm. The implementation rate of the suggested energy efficiency improvement measures in the SEAP is 53%. The program has resulted in investments in energy efficiency improvements between €74,100and €113,000/firm. - Highlights: • Auditors find an energy efficiency improvement potential of 460–660 MWh/year/firm. • The implementation rate of the suggested measures is 53%. • The total cost per MWh lie between €87 and €114/MWh. • Public costs in the SEAP are €0.7–€1.3/MWh

  10. Pump audit identifies the energy consumers; Pump Audit identifiziert gezielt die Energieverschwender

    Energy Technology Data Exchange (ETDEWEB)

    Siekemann, Ralf [Grundfos GmbH, Erkrath (Germany)

    2011-03-14

    Engineering and services, which enhance and secure the energy efficiency of pump systems, are demanded. Speed-regulated pumps, included high efficient motors and a service philosophy, be designed on value conservation and cost control, are as well as professional ''pump-audits''. (orig./GL)

  11. 75 FR 29706 - Notice of Funding Availability (NOFA) for Energy Audits and Renewable Energy Development...

    Science.gov (United States)

    2010-05-27

    ...) Identified need; (D) Target audience; (E) Timeline and type of activities/action plan; and (F) Marketing... is required; (ix) Outreach activities/marketing efforts specific to conducting energy audit and... marketing of the energy audit and renewable energy development assistance activities, including associated...

  12. Manufactured Home Energy Audit (MHEA)Users Manual (Version 7)

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.B.

    2003-01-27

    each of these measures is evaluated separately in order to devise a package of measures that will result in high energy and dollar savings. MHEA stands apart from other building energy analysis tools in many ways. Calculations incorporated into the computer code specifically address manufactured home heating and cooling load trends. The retrofit measures evaluated by MHEA are all applicable to manufactured homes. Help messages describe common manufactured home weatherization practices as well as provide hints on how to install retrofit measures. These and other features help make MHEA easy to use when evaluating energy consumption and the effects of weatherization retrofit measures for manufactured homes. The National Renewable Energy Laboratory originally developed MHEA for the U.S. Department of Energy Weatherization Assistance Program. Conversion to a Windows-based program with additional modifications has been performed by the Oak Ridge National Laboratory. Many energy consumption and economic calculations resemble those found in the Computerized Instrumented Residential Audit written by Lawrence Berkeley National Laboratory and the National Energy Audit written by Oak Ridge National Laboratory. The calculations are similar in structure but have been altered to more accurately represent a manufactured home's unique energy use characteristics. Most importantly, MHEA helps meet the DOE Weatherization Assistance Program goals to increase client comfort and use federal dollars wisely.

  13. Cotton gin electrical energy use trends and 2009 audit results

    Science.gov (United States)

    Cotton gin energy costs have risen more than other operating costs. Energy audits were conducted in twenty US cotton gins representing a range of capacities in six states. The average participating saw gin used 39.5 kWh to process a bale. The average roller gin used 62.6 kWh. Gins have become la...

  14. Energy conservation opportunities: audit vis-a-vis mine productivity

    Energy Technology Data Exchange (ETDEWEB)

    Iyer, G.H.

    2009-07-01

    Mining operation, whether opencast or underground, with modern equipment is highly energy intensive, needing energy conservation and management to ensure efficiency, cost effectiveness, and overall productivity. Exhaustible primary energy resources such as coal, lignite, oil, and nuclear fuels are being mined out to meet our energy needs. An attempt has been made in this paper to highlight the energy conservation opportunities, energy audit, the relevant Energy Conservation Act 2001 and certain energy saving measures leading to higher productivity followed by a few case study examples. 3 refs.

  15. 30 CFR 227.301 - What are a State's responsibilities if it performs audits?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What are a State's responsibilities if it... Functions § 227.301 What are a State's responsibilities if it performs audits? If you perform audits you must: (a) Comply with the MMS Audit Procedures Manual and the Government Auditing Standards issued by...

  16. Energy use and engineering audits at state-owned facilities in Minnesota

    Energy Technology Data Exchange (ETDEWEB)

    Hirst, E.

    1980-01-01

    The contents and results of two large computerized data bases maintained by the Minnesota Department of Administration are described and analyzed. One contains information on monthly fuel use from 1972 through 1978 for 42 large state facilities: community colleges, state universities, hospitals, prisons, and office buildings. The second contains the results of detailed engineering audits performed at 41 such institutions. The audits cover 270 buildings and include 2010 individual energy conservation recommendations. Several data base management issues are discussed. These include errors and their identification, development of simple and consistent definitions for key terms, and collection of information on the major determinants of energy use and conservation potentials at these facilities.

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

    Directory of Open Access Journals (Sweden)

    Leon de Prez

    2018-01-01

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

  18. An Audit of Gynaecological Procedures Performed at Aminu Kano ...

    African Journals Online (AJOL)

    Background: Audit of all gynecological procedures as one of the commonest operations performed in medical practice is not routinely done in developing countries, including Nigeria. Aim: The study was aimed at determining the rate of all gynecological procedures performed; the common gynecological procedures and ...

  19. Product and process effectiveness using performance-based auditing techniques

    International Nuclear Information System (INIS)

    Horseman, M.L.

    1995-01-01

    Focus is the backbone of genius. Focus is the lifeblood of adequate products and effective processes. Focus is the theme of Performance-Based Audits (PBA). The Civilian Radioactive Waste Management (CRWM) Program is using the PBA tool extensively to focus on the evaluation of product adequacy and process effectiveness. The term Performance-Based Audit has been around for several years. however, the approach presented here for the systematic end-product selection, planning, and measurement of adequacy and effectiveness is new and innovative

  20. Concepts and techniques for conducting performance-based audits

    International Nuclear Information System (INIS)

    Espy, I.J.

    1990-01-01

    Quality assurance (QA) audits have historically varied in purpose and approach and have earned labels that attempt to name each type of audit. Some more common labels for QA audits include compliance, program, product, and performance-based. While documentation and methodologies are important and hence controlled, an organizations product has ultimate impact on the user. Product quality then must be of more concern to the user than documentation and methodologies of the provider. Performance-based auditing (PBA) provides for assessing product quality by evaluating the suppliers activities that produce and affect product quality. PBA is defined as auditing that evaluates the ability of an activity to regularly produce and release only acceptable product, where product refers to the output of the activity. The output may be hardware, software, or a service, and acceptability includes suitability to the users needs. To satisfy this definition, PBA should focus on the activities that produce and affect product and should evaluate the systematics of each activity in terms of its ability to produce acceptable product. The activity evaluation model provides a framework for evaluating the systematicness of any activity. Elements of the activity evaluation model are described

  1. Energy audit practices in China: National and local experiences and issues

    International Nuclear Information System (INIS)

    Shen Bo; Price, Lynn; Lu Hongyou

    2012-01-01

    China set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Much of the country’s effort is focused on improving the energy efficiency of the industrial sector, which consumes about two-thirds of China’s primary energy. Industrial energy audits are an important part of China’s efforts to improve its energy intensity. Such audits are employed to help enterprises identify energy-efficiency improvement opportunities and serve as a means to collect critical energy-consuming information. Information about energy audit practices in China is, however, little known to the outside world. This study combines a review of China’s national policies and programs on energy auditing with information collected from surveying a variety of Chinese institutions involved in energy audits. A key goal of the study is to conduct a gap analysis to identify how current practices in China related to energy auditing differ from energy auditing practices found around the world. This article presents our findings on the study of China’s energy auditing practices at the national and provincial levels. It discusses key issues related to the energy audits conducted in China and offers policy recommendations that draw upon international best practices. - Highlights: ► We examine China’s national and regional energy auditing practices in the 11th FYP. ► Energy audits have helped China achieve its energy efficiency target. ► Issues still remain preventing energy auditing from achieving its full potential. ► Gap analysis is conducted to compare with other international auditing program. ► We offer recommendations for the development of best energy audit practices.

  2. 76 FR 71287 - Public Housing Energy Audits

    Science.gov (United States)

    2011-11-17

    ... would still be required to comply with standards adopted for their state, where applicable. HUD is not.... Examples of Advanced ECMs include renewable energy technologies, such as solar and geothermal power, and...) Energy generating technologies and renewable energy systems (e.g., solar, geothermal, and cogeneration \\7...

  3. The impact of energy audits on energy efficiency investment of public owners. Evidence from Italy

    International Nuclear Information System (INIS)

    Barbetta, Gian Paolo; Canino, Paolo; Cima, Stefano

    2015-01-01

    Buildings are a promising area of energy savings, but a difference exists between actual and optimal investment in this field. The so called ‘information gap’ about the costs and benefits of energy-saving activities could explain the difference. Audit programs have been undertaken to overcome the ‘information gap’ but, surprisingly, most papers analyzing the impact of audits on the adoption of energy-saving measures use faulty methods that could provide biased results. In this paper we fill this gap of the energy literature. First, we introduce robust counterfactual methods to analyze the impact of energy-saving policies; second, we apply these methods to investigate the impact of the free-funding of audits on the energy-saving investments of local public administrations, a neglected area of investigation. As opposite to most of the literature, we cannot identify any statistically significant effect of the audits either on the number of energy-saving interventions or on the resources devoted to these activities by local public administrations. We believe that, in the field of public non-residential buildings, information is not sufficient to fostering public investments aimed at increasing energy efficiency. As a policy consequence, public resources should consider different tools, including those aimed at reducing the cost of investments. - Highlights: • Authors examining energy audits find positive effects, but use faulty methods. • We examine audits using un-biased methods of counterfactual analysis. • We use a unique set of data of audits in public non-residential facilities. • We cannot identify any effect of audits on energy-saving activities and investments. • In the field of public buildings, information is not enough to raising investments.

  4. Energy Audit Checks - A socioeconomic assessment; Energikartlaeggningscheckar - En samhaellsekonomisk utvaerdering

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-09-01

    This review is part of the Swedish Energy Agency's work with skills and methodology development on economic analyzes. The present socioeconomic analysis is the first of its kind to evaluate the current support for energy audit checks and is based on the instrument's purpose, goals and obstacles. Cost effectiveness is the main focus, as well as a description of the instrument's benefits and costs. The evaluation also aims to further develop the instrument in conjunction with the implementation of energy efficiency directive. Proposals for new instruments have however not been part of the mission.

  5. EISA 432 Energy Audits Best Practices: Software Tools

    Energy Technology Data Exchange (ETDEWEB)

    Maryl Fisher

    2014-11-01

    Five whole building analysis software tools that can aid an energy manager with fulfilling energy audit and commissioning/retro-commissioning requirements were selected for review in this best practices study. A description of each software tool is provided as well as a discussion of the user interface and level of expertise required for each tool, a review of how to use the tool for analyzing energy conservation opportunities, the format and content of reports generated by the tool, and a discussion on the applicability of the tool for commissioning.

  6. The User Perspective in Performance Auditing--A Case Study of Norway

    Science.gov (United States)

    Arthur, Arnfrid; Rydland, Lars Tore; Amundsen, Kristin

    2012-01-01

    The user perspective is an important contextual factor for Supreme Audit Institutions (SAIs). This article provides examples from performance audits in Norway and explores why the user perspective has become important in performance audit practices. It shows that user satisfaction can be employed as a key performance indicator of effectiveness of…

  7. Energy auditing in connection with subsidy schemes for energy saving investments

    Energy Technology Data Exchange (ETDEWEB)

    Broend, Evald

    1979-07-01

    A review of the energy situation in Denmark is presented. Government subsidies for investments aiding projects aimed at reducing process energy consumption are discussed. The law serves as an incentive for the implementation of energy saving measures which would not otherwise be carried out because they would not be sufficiently economic. Subsidies of up to 40% of the amount invested are available. The special form of energy auditing carried out on the part of society concerning industrial energy consumption and some idea of how energy auditing is practiced in the individual enterprise are discussed.

  8. ASEAN-USAID Buildings Energy Conservation Project. Final report, Volume 3: Audits

    Energy Technology Data Exchange (ETDEWEB)

    Loewen, J.M.; Levine, M.D.; Busch, J.F. [eds.

    1992-06-01

    The auditing subproject of the ASEAN-USAID Buildings Energy Conservation Project has generated a great deal of auditing activity throughout the ASEAN region. Basic building characterisfic and energy consumption data were gathered for over 200 buildings and are presented in this volume. A large number of buildings were given more detailed audits and were modeled with either the ASEAM-2 computer program or the more complex DOE-2 program. These models were used to calculate the savings to be generated by conservabon measures. Specially audits were also conducted, including lighting and thermal comfort surveys. Many researchers in the ASEAN region were trained to perform energy audits in a series of training courses and seminars. The electricity intensifies of various types of ASEAN buildings have been calculated. A comparison to the electricity intensity of the US building stock tentatively concludes that ASEAN office buildings are comparable, first class hotels and retail stores are more ewctricity intensive than their US counterparts, and hospitals are less intensive. Philippine and Singapore lighting surveys indicate that illuminance levels in offices tend to be below the minimum accepted standard. Computer simulations of the energy use in various building types generally agree that for most ASEAN buildings, electricity consumption for air-conditioning (including fan power) consumes approximately 60% of total building electricity. A review of the many studies made during the Project to calculate the savings from energy conservation opportunities (ECOS) shows a median potential savings of approximately 10%, with some buildings saving as much as 50%. Singapore buildings, apparently as a result of previously implemented efficient energy-use practices, shows a lower potential for savings than the other ASEAN nations. Air-conditioning ECOs hold the greatest potential for savings.

  9. The application of DEA model in enterprise environmental performance auditing

    Science.gov (United States)

    Li, F.; Zhu, L. Y.; Zhang, J. D.; Liu, C. Y.; Qu, Z. G.; Xiao, M. S.

    2017-01-01

    As a part of society, enterprises have an inescapable responsibility for environmental protection and governance. This article discusses the feasibility and necessity of enterprises environmental performance auditing and uses DEA model calculate the environmental performance of Haier for example. The most of reference data are selected and sorted from Haier’s environmental reportspublished in 2008, 2009, 2011 and 2015, and some of the data from some published articles and fieldwork. All the calculation results are calculated by DEAP software andhave a high credibility. The analysis results of this article can give corporate managements an idea about using environmental performance auditing to adjust their corporate environmental investments capital quota and change their company’s environmental strategies.

  10. A formalised performance assessment process to improve audit ...

    African Journals Online (AJOL)

    a requirement for individual committee members in King II. This ... Key words: audit committees, audit committee members, best practices, audit committee ..... that the foundation is laid for future improvement (AICPA 2004: 103; IoD 2009b: 44).

  11. Community energy auditing: experience with the comprehensive community energy management program

    Energy Technology Data Exchange (ETDEWEB)

    Moore, J.L.; Berger, D.A.; Rubin, C.B.; Hutchinson, P.A. Sr.; Griggs, H.M.

    1980-09-01

    The report provides local officials and staff with information on lessons from the audit, projection, and general planning experiences of the Comprehensive Community Energy Management Program (CCEMP) communities and provides ANL and US DOE with information useful to the further development of local energy management planning methods. In keeping with the objectives, the report is organized into the following sections: Section II presents the evaluation issues and key findings based on the communities' experiences from Spring of 1979 to approximately March of 1980; Section III gives an organized review of experience of communities in applying the detailed audit methodology for estimating current community energy consumption and projecting future consumption and supply; Section IV provides a preliminary assessment of how audit information is being used in other CCEMP tasks; Section V presents an organized review of preliminary lessons from development of the community planning processes; and Section VI provides preliminary conclusions on the audit and planning methodology. (MCW)

  12. Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making

    Energy Technology Data Exchange (ETDEWEB)

    Ingle, Aaron [Portland State Univ., Portland, OR (United States); Moezzi, Mithra [Portland State Univ., Portland, OR (United States); Lutzhenhiser, Loren [Portland State Univ., Portland, OR (United States); Hathaway, Zac [Portland State Univ., Portland, OR (United States); Lutzenhiser, Susan [Research Into Action, Portland, OR (United States); Clock, Joe Van [Research Into Action, Portland, OR (United States); Peters, Jane [Research Into Action, Portland, OR (United States); Smith, Rebecca [Earth Advantage Inst., Portland, OR (United States); Heslam, David [Earth Advantage Inst., Portland, OR (United States); Diamond, Richard C. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2012-07-31

    Our study focused on the perspective of homeowner decision-­making in response to home energy audits, combined with attention to the quality of the recommendations that homeowners receive, as well as the perspectives of some key industry actors on auditing and home energy labels. Unlike a program evaluation, the research was not designed to answer detailed questions about program effectiveness in terms of costs, savings, or process, nor was it designed to provide direct answers to questions of how to get people to do more audits or more retrofits. Rather it “steps back” toward a better understanding of more basic questions about what audits provide and what homeowners seem to want, for the case of one particular program that we expect has parallels to many others.

  13. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT

    OpenAIRE

    Emilia VASILE; Ion CROITORU

    2010-01-01

    Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibility, because the participants can express their own answers, express opinions and responses of other group members qualify. Brainstorming is a variant of discussion groups aims to generate ideas or solutions and individualized approach in that the mediator has a minimal involvement. This recommendation focuses on participants to make suggestions...

  14. Auditing and analysis of energy consumption of an industrial site in Morocco

    International Nuclear Information System (INIS)

    Boharb, A.; Allouhi, A.; Saidur, R.; Kousksou, T.; Jamil, A.; Mourad, Y.; Benbassou, A.

    2016-01-01

    Presently, the industrial sector is responsible for 21% of energy consumption in Morocco. Fully aware about the challenge of reducing energy consumption and related CO_2 emissions by industries, Moroccan authorities have legislated under the new law (n° 47-09 related to energy efficiency) the obligation of energy audit in Moroccan industries. In such a context, this paper is a Level II energy audit (conforming to ASHRAE classification) performed for an industrial site based in Fez (Morocco) specialized in producing and commercializing cattle feed. A detailed analysis of the characteristics of the energy use has identified a mismanagement of the electrical energy. Through the improvement of the DPF (displacement power factor) to a value of 0.98, it was shown that the factory can save about 52758.74 US$ annually. An improvement of energy efficiency of the interior lighting was also performed. The proposed action concerned the voltage regulation and has the potential of reducing 13.6% of the lighting energy consumption with the mitigation of approximately 27 533 of CO_2/year. Furthermore, harmonic treatment by installing passive filters for VSD (variable speed drives) was carried out. The energy savings related to the harmonic treatment were evaluated to be 26 760 kWh/year. - Highlights: • Detailed analysis of energy use in an industrial site in Morocco. • New method of improving energy efficiency for the interior lighting. • Harmonic treatment using a simulation program. • Economic and environmental evaluation of proposed actions.

  15. Thermographic Analisys, an Energy Audit Approach

    Energy Technology Data Exchange (ETDEWEB)

    Braga, Luis; Coelho, Sonia [RAR - Refinaria de Acucar Reunidas, S.A. (Portugal)

    2009-07-01

    Thermography is a technique that allows the thermal characterization of one, of several objects, based on heat transfer by radiation recuring to infrared system. Observing the images we can easily locate heat losses, compressed air leaks, and identify potential problems with equipment or insulation. When correctly used it can reduce the time spent in the analysis performed on location, for a large quantity of equipment observed, and also provide useful information otherwise unavailable. This paper states the work developed in Portuguese Sugar Refinery - RAR - Refinaria de Acucar Reunidas S.A. more specifically on its cogen plant. Using an infra-red camera it was made an identification of the places to be checked regarding the thermal insulation (installation and recovery of damaged material and bad applications). This technique provided good information regarding the best places to achieve maximum results, some sections with heat losses were identified which otherwise would persist undetected. This analysis provided the best information with minimal spent time, maximizing the productivity of the auditor's work. The practical result of this work was insulation installation and repair. The outcome was a payback time of about five months.

  16. Eden Mills Community Hall energy audit prepared for Eden Mills going carbon neutral

    Energy Technology Data Exchange (ETDEWEB)

    Lay, R.; Aussant, C. [Enermodal Engineering Ltd., Kitchener, ON (Canada)

    2009-04-22

    This paper described an energy audit conducted as part of the Eden Mills going carbon neutral project during the spring and summer of 2008. The audit included an inspection of the Eden Mills community hall with a special focus on the building's mechanical system and building envelope. A blower door test was performed to depressurize the building and to measure the airtightness of the building envelope. An energy simulation model was then used to estimate energy use according to the buildings functions and components. Recommendations included the addition of wall insulation, the replacement of some windows, and improved return air ducting and warm air distribution systems. Various new thermostat control systems were also recommended, as well as the use of wood pellets in one of the hall's 2 furnaces. 20 tabs., 28 figs.

  17. Methodology for energy audits in the framework of the energy efficiency directive

    OpenAIRE

    Méchaussie, Elfie; Maréchal, François; Van Eetvelde, Greet

    2015-01-01

    The Energy Efficiency Directive 2012/27/EU (EED) was released in October 2012 and transposed in June 2014 by Member States. The Directive requires large companies to carry out an energy audit before December 2015, which has to be repeated every 4 years. A possibility for companies to be exempted from regular energy audits is to be or become certified by an approved energy management system (EnMS), most likely the international standard ISO 50001. In both cases it means that companies have to ...

  18. THE ROLE OF PRODUCT AUDIT POLICY IN INCREASING ORGANIZATIONAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    VIOLETA RĂDULESCU

    2012-10-01

    Full Text Available In terms of markets more competitive, competitive advantage becomes a problem getting increasingly more difficult. Offer organization is the first element that can provide differentiation from competitors, the organization should regularly monitor the performance of their products in the market to achieve its objectives. Marketing decisions regarding product policy of the organization should be made after a comprehensive analysis within specific steps of strategic marketing planning. It is necessary, therefore a thorough analysis of the product portfolio of the organizations. In this regard an important role hold product audit policy and brand audit. This paper aims to present the steps and methods to be used for effective analysis of the product portfolio of the organization to effective competition on the relevant market.

  19. Performance objectives and criteria for conducting DOE environmental audits

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-01-01

    This document contains the Performance Objectives and Criteria (POC) that have been developed for environmental audits and assessments conducted by the Office of the Assistant Secretary for Environment, Safety and Health. The Environmental POC can serve multiple purposes. Primarily, they are to serve as guidelines for the technical specialists conducted the audits and assessments, and for the team management. The POC can also serve as supporting documents for training of technical discipline specialists and Team Leaders and as bases for DOE programs and field offices and contractors conducting audit or assessment activities or improving environmental protection programs. It must be recognized that not all of the POC will necessarily apply to all DOE facilities. The users of this document must rely upon their knowledge of the facility and their professional judgment, or the judgment of qualified environmental professionals to determine the applicability of each POC. The POC cover eleven technical disciplines: air; surface water and drinking water quality; groundwater; waste management; toxic and chemical materials; radiation; quality assurance; inactive waste sites and releases; ecological and cultural resources; the National Environmental Policy Act (NEPA); and environmental management systems.

  20. Performance objectives and criteria for conducting DOE environmental audits

    International Nuclear Information System (INIS)

    1994-01-01

    This document contains the Performance Objectives and Criteria (POC) that have been developed for environmental audits and assessments conducted by the Office of the Assistant Secretary for Environment, Safety and Health. The Environmental POC can serve multiple purposes. Primarily, they are to serve as guidelines for the technical specialists conducted the audits and assessments, and for the team management. The POC can also serve as supporting documents for training of technical discipline specialists and Team Leaders and as bases for DOE programs and field offices and contractors conducting audit or assessment activities or improving environmental protection programs. It must be recognized that not all of the POC will necessarily apply to all DOE facilities. The users of this document must rely upon their knowledge of the facility and their professional judgment, or the judgment of qualified environmental professionals to determine the applicability of each POC. The POC cover eleven technical disciplines: air; surface water and drinking water quality; groundwater; waste management; toxic and chemical materials; radiation; quality assurance; inactive waste sites and releases; ecological and cultural resources; the National Environmental Policy Act (NEPA); and environmental management systems

  1. THE EFFECT OF THE INTERNAL AUDIT AND FIRM PERFORMANCE: A PROPOSED RESEARCH FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Ebrahim Mohammed Al-Matari

    2014-01-01

    Full Text Available This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC; such as professional qualifications of the chief audit executive of the Internal Audit (IA, size, experience, and qualification; and firm performance. The presence of an internal audit department is significant as it is considered as the main element in employing accounting systems and this, in turn, assists in evaluating the department’s work. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance (CG covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process (Public Oversight Board, 1994. Consistent with previous studies of the importance of internal audit, this study provides comprehensive oversights on the relationship between internal audit and firm performance. The past literature reveals there is a paucity of studies exploring the association between internal audit characteristics (IAC and firm performance whether conceptual or empirical. The main objective of this study is to fill up the gap in the literature and provide an opportunity for future research to deeply to investigate this relationship.

  2. Demonstration of energy audit at Zunda Riga, Latvia. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-11-01

    An energy audit at the furniture factory Zunda in Riga, Latvia has been made. The overall purpose of the project was to demonstrate the entire process of an energy audit in Latvia. The greatest potential for energy savings lies in the wood drying process. Whilst the existing drying chambers are old, worn out and without any controlling devices, rather large savings can be obtained by installing new drying chambers. Further, new chambers would be easier to control and therefore the output, the dried wood, would have a better and more stabile quality than it is the case for the time being. The analyses indicate that the energy consumption for wood drying could be reduced to just 1/3 of the present level. The evaluation of this has been supported by a financial analysis which indicates the financial benefits from investing in new drying chambers. Further, the project has covered the newly installed boilers based on wood waste from the production. The issue was whether these boilers can supply enough energy to eliminate the purchase of surplus energy from an adjacent factory. The result of this assessment shows that it will only be necessary to buy heat for a very short period of time each year. The project also dealt with the compressed air system. The conclusion is that savings can be obtained rather easily through a systematic maintenance where holes are located and fixed, in order to reduce the considerable loss from the system. In this way, the power consumption for the compressors are expected to drop. As concerns the ventilating systems at Zunda, it is concluded that the efficiency of the exhaust ventilators could be improved by a systematic maintenance process, where holes in the ducts are located and fixed. (LN)

  3. Energy Detectives! Introduce Students to a Promising Career in Energy Auditing

    Science.gov (United States)

    Helmholdt, Nick

    2012-01-01

    The growing field of energy assessment for buildings presents opportunities for teachers to engage students in topics related to current issues, science, technology, and communication skills. Students who find satisfaction in energy auditing can expand their interests into careers as the demand to stop wasteful practices in homes and businesses…

  4. Data mining application in industrial energy audit for lighting

    Energy Technology Data Exchange (ETDEWEB)

    Maricar, N.M.; Kim, G.C.; Jamal, N. [Kolej Univ., Melaka (Malaysia). Faculty of Electrical Engineering

    2005-07-01

    A data mining application for lighting energy audits at industrial sites was presented. Data collection was based on the parameters needed for the analysis part of the audit. Data collection included the activity for which the room was used; its dimension; light level readings in lux; the number of luminaries; the number of lamps per luminaries; lamp fixtures; and lamp wattage. The lumen method was used to calculate the recommended numbers of luminaries in the room. The number was then compared with the existing system's luminaries. The installed load efficacy ratio (ILER) was then used to determine proper retrofit action to maximize energy usage. The difference between the calculated lux and the standard lux was used to create data subsets. A data mining algorithm was used to determine that the ILER plays an important role in calculating the efficiency of lighting systems. It was also concluded that the method can be used to minimize the time needed to analyze large amounts of lighting data. The results of case studies were also used to show that the combined data mining algorithm provided accurate assessments using existing calculated data. 7 refs., 8 tabs., 5 figs.

  5. An Audit of Gynaecological Procedures Performed at Aminu Kano ...

    African Journals Online (AJOL)

    A more regular audit of services rendered by the department is advocated. This may help to identify the gaps in training and services. KEY WORDS: Aminu Kano teaching hospital, audit, gynecological ..... Quality Assurance Subcommittee in.

  6. Municipal energy audit: a practical guide to the identification of energy expenditures

    Energy Technology Data Exchange (ETDEWEB)

    1980-01-01

    This publication was designed to provide small- to medium-sized Canadian municipalities with a ready-to-use, practical guide to indentify energy consumption and costs in all those operations that normally fall under the control of municipal governments. The manual was based on 7 pilot audits conducted in Ottawa, Ontario, Montague and Summerside, Prince Edward Island, Granby, Quebec, Victoria, British Columbia, St. John, New Brunswick, and Winnipeg, Manitoba, from which summaries of energy consumption patterns were drawn. Audit analysis is explained for such municipal responsibilities as street lighting, water supply, sewage disposal, public transit, police and fire protection services, garbage collection and disposal, snow and ice control and road maintenance in general, with figures presented from the survey results. A description of the audit method and worksheet forms are also included. 3 figs., 33 tabs.

  7. An audit of hip radiographs performed for general practitioners

    International Nuclear Information System (INIS)

    Bhatt, Raj; Rajesh, Arumugam; Morgan, Bruno; Finlay, David

    2001-01-01

    AIM: We carried out a prospective study of the GP referrals for hip radiographs to find out the proportion of radiographs falling within the RCR guidelines and to ascertain the reasons for not following the guidelines. MATERIALS AND METHODS: One thousand two hundred and fifty six consecutive hip radiographs were performed for GPs over a 12-month period. Questionnaires were sent to GPs for 873 referrals during an audit period of 18 months Four hundred and fifty three questionnaires were returned with adequate information. The proportion of change in management between the patients falling within the guidelines and those outside the guidelines was compared using Fisher's Exact Test (SPSS Package Version 9) and the corresponding 95% confidence interval (CI) was calculated. RESULTS: Only 194 (43%) of the 453 referrals were within RCR guidelines and 259 (57%) were outside guidelines. In the group where RCR guidelines were followed, 60% were normal, 34% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 44%. In the group where guidelines were not followed 76% were normal, 18% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 37%. There was no evidence of difference in the change in management between these two groups. Twenty per cent of the radiographs showed abnormalities other than hip changes. Of these, only 17% were abnormalities other than degenerative changes and considered significant. CONCLUSIONS: This audit does not reveal why the majority of the requests fell outside guidelines. This may be due to lack of awareness amongst GPs about guidelines, patient pressure, medico-legal problems and the need for reassurance. However, the audit does not show any evidence that following guidelines would increase efficiency of referral. Bhatt R. et al. (2001)

  8. Building thermography as a tool in energy audits and building commissioning procedure

    Science.gov (United States)

    Kauppinen, Timo

    2007-04-01

    A Building Commissioning-project (ToVa) was launched in Finland in the year 2003. A comprehensive commissioning procedure, including the building process and operation stage was developed in the project. This procedure will confirm the precise documentation of client's goals, definition of planning goals and the performance of the building. It is rather usual, that within 1-2 years after introduction the users complain about the defects or performance malfunctions of the building. Thermography is one important manual tool in verifying the thermal performance of the building envelope. In this paper the results of one pilot building (a school) will be presented. In surveying the condition and energy efficiency of buildings, various auxiliary means are needed. We can compare the consumption data of the target building with other, same type of buildings by benchmarking. Energy audit helps to localize and determine the energy saving potential. The most general and also most effective auxiliary means in monitoring the thermal performance of building envelopes is an infrared camera. In this presentation some examples of the use of thermography in energy audits are presented.

  9. Auditing emergency management programmes: Measuring leading indicators of programme performance.

    Science.gov (United States)

    Tomsic, Heather

    Emergency Management Programmes benefit from review and measurement against established criteria. By measuring current vs required programme elements for their actual currency, completeness and effectiveness, the resulting timely reports of achievements and documentation of identified gaps can effectively be used to rationally support prioritised improvement. Audits, with their detailed, triangulated and objectively weighted processes, are the ultimate approach in terms of programme content measurement. Although Emergency Management is often presented as a wholly separate operational mechanism, distinct and functionally different from the organisation's usual management structure, this characterisation is only completely accurate while managing an emergency itself. Otherwise, an organisation's Emergency Management Programme is embedded within that organisation and dependent upon it. Therefore, the organisation's culture and structure of management, accountability and measurement must be engaged for the programme to exist, much less improve. A wise and successful Emergency Management Coordinator does not let the separate and distinct nature of managing an emergency obscure their realisation of the need for an organisation to understand and manage all of the other programme components as part of its regular business practices. This includes its measurement. Not all organisations are sufficiently large or capable of supporting the use of an audit. This paper proposes that alternate, less formal, yet effective mechanisms can be explored, as long as they reflect and support organisational management norms, including a process of relatively informal measurement focused on the organisation's own perception of key Emergency Management Programme performance indicators.

  10. Building Energy Audit Report for Camp Smith, HI

    Energy Technology Data Exchange (ETDEWEB)

    Chvala, William D.; De La Rosa, Marcus I.; Brown, Daryl R.; Dixon, Douglas R.

    2010-09-30

    A detailed energy assessment was performed by a team of engineers from Pacific Northwest National Laboratory (PNNL) under contract to the Department of Energy/Federal Energy Management program (FEMP). The effort used the Facility Energy Decision System (FEDS) model to determine how energy is consumed at Camp Smith, identify the most cost-effective energy retrofit measures, and calculate the potential energy and cost savings. This report documents the results of that assessment.

  11. Building Energy Audit Report, for Hickam AFB, HI

    Energy Technology Data Exchange (ETDEWEB)

    Chvala, William D.; De La Rosa, Marcus I.; Brown, Daryl R.; Dixon, Douglas R.

    2010-09-30

    A building energy assessment was performed by a team of engineers from Pacific Northwest National Laboratory (PNNL) under contract to the Department of Energy/Federal Energy Management program (FEMP). The effort used the Facility Energy Decision System (FEDS) model to determine how energy is consumed at Hickam AFB, identify the most cost-effective energy retrofit measures, and calculate the potential energy and cost savings. This documents reports the results of that assessment.

  12. Enhancing energy efficiency in public buildings: The role of local energy audit programmes

    International Nuclear Information System (INIS)

    Annunziata, Eleonora; Rizzi, Francesco; Frey, Marco

    2014-01-01

    In the objective of reaching the “nearly zero-energy buildings” target set by the European Union, municipalities cover a crucial role in advocating and implementing energy-efficient measures on a local scale. Based on a dataset of 322 municipalities in Northern Italy, we carried out a statistical analysis to investigate which factors influence the adoption of energy efficiency in municipal buildings. In particular, the analysis focuses on four categories of factors: (i) capacity building for energy efficiency, (ii) existing structure and competences for energy efficiency, (iii) technical and economic support for energy efficiency, and (iv) spill-over effect caused by adoption of “easier” energy-efficient measures. Our results show that capacity building through training courses and technical support provided by energy audits affect positively the adoption of energy efficiency in municipal buildings. The size of the municipal authority, the setting of local energy policies for residential buildings and funding for energy audits are not correlated with energy efficiency in public buildings, where the “plucking of low hanging fruit” often prevails over more cost-effective but long-term strategies. Finally, our results call for the need to promote an efficient knowledge management and a revision of the Stability and Growth Pact. - Highlights: • Public procurement supports the deployment of the energy efficiency of buildings. • Energy audits and other factors influence energy efficiency in public buildings. • Econometric analysis applied to data from 322 municipalities in Northern Italy. • Municipalities need to overtake the “plucking of low-hanging fruit”. • Knowledge management should be associated with removal of budget constraints

  13. Towards an integration of affiliated companies energy audit process system at P.T Astra International

    Science.gov (United States)

    Telaga, Abdi Suryadinata; Hartanto, Indra Dwi; Audina, Debby Rizky; Prabowo, Fransiscus Dimas

    2017-06-01

    Environmental awareness, stringent regulation and soaring energy costs, together make energy efficiency as an important pillar for every company. Particularly, in 2020, the ministry of energy and mineral resources of Indonesia has set a target to reduce carbon emission by 26%. For that reason, companies in Indonesia have to comply with the emission target. However, there is trade-off between company's productivity and carbon emission. Therefore, the companies' productivity must be weighed against the environmental effect such as carbon emission. Nowadays, distinguish excessive energy in a company is still challenging. The company rarely has skilled person that capable to audit energy consumed in the company. Auditing energy consumption in a company is a lengthy and time consuming process. As PT Astra International (AI) have 220 affiliated companies (AFFCOs). Occasionally, direct visit to audit energy consumption in AFFCOs is inevitable. However, capability to conduct on-site energy audit was limited by the availability of PT AI energy auditors. For that reason, PT AI has developed a set of audit energy tools or Astra green energy (AGEn) tools to aid the AFFCOs auditor to be able to audit energy in their own company. Fishbone chart was developed as an analysis tool to gather root cause of audit energy problem. Following the analysis results, PT AI made an improvement by developing an AGEn web-based system. The system has capability to help AFFCOs to conduct energy audit on-site. The system was developed using prototyping methodology, object-oriented system analysis and design (OOSAD), and three-tier architecture. The implementation of system used ASP.NET, Microsoft SQL Server 2012 database, and web server IIS 8.

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

    OpenAIRE

    KALLAMU, Basiru Salisu

    2016-01-01

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

  15. The German energy audit program for firms. A cost-effective way to improve energy efficiency?

    Energy Technology Data Exchange (ETDEWEB)

    Fleiter, T.; Eichhammer, W. [Fraunhofer Institute for Systems and Innovation Research ISI, Breslauer Str. 48, 76139, Karlsruhe (Germany); Gruber, E. [Institute for Resource Efficiency and Energy Strategies IREES GmbH, Schoenfeldstr. 8, 76131, Karlsruhe (Germany); Worrell, E. [Copernicus Institute of Sustainable Development, Utrecht University, Heidelberglaan 2, 3584, Utrecht (Netherlands)

    2012-11-15

    In 2008, a program was established in Germany to provide grants for energy audits in small- and medium-sized enterprises. It aims to overcome barriers to energy efficiency, like the lack of information or a lack of capacity, and is intended to increase the adoption of energy efficiency measures. We evaluate the program's impact in terms of energy savings, CO2 mitigation, and cost-effectiveness. We find that firms adopt 1.7-2.9 energy efficiency measures, which they would not have adopted without the program. Taking a firm's perspective, the program shows a net present value ranging from -0.4 to 6 euro/MWh saved, which very likely implies a net benefit. For the government, each ton of CO2 mitigated costs between 1.8 and 4.1 euro. Each euro of public expenditure on audit grants led to 17-33 euro of private investment. The cost-effectiveness of the program for firms and the low share of public expenditure underline its value for the German energy efficiency policy mix and suggest that it should be expanded in Germany. Further, the good experiences with the program in Germany should encourage countries which have not yet established an audit program to do so.

  16. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, J. [Univ. of Minnesota, St. Paul, MN (United States); Bohac, D. [Univ. of Minnesota, St. Paul, MN (United States); Nelson, C. [Univ. of Minnesota, St. Paul, MN (United States); Smith, I. [Univ. of Minnesota, St. Paul, MN (United States)

    2013-07-01

    This project focused on the use of home energy ratings as a tool to promote energy retrofits in existing homes. A home energy rating provides a quantitative appraisal of a home’s energy performance, usually compared to a benchmark such as the average energy use of similar homes in the same region. Rating systems based on energy performance models, the focus of this report, can establish a home’s achievable energy efficiency potential and provide a quantitative assessment of energy savings after retrofits are completed, although their accuracy needs to be verified by actual measurement or billing data. Ratings can also show homeowners where they stand compared to their neighbors, thus creating social pressure to conform to or surpass others. This project field-tested three different building performance models of varying complexity, in order to assess their value as rating systems in the context of a residential retrofit program: Home Energy Score, SIMPLE, and REM/Rate.

  17. An audit of diagnostic tests performed in medical microbiology, and ...

    African Journals Online (AJOL)

    Clinical audit is an important tool for reviewing and improving the quality of service in clinical laboratories. This is a three year audit of diagnostic test carried out in Medical Microbiology and Immunology laboratories of University of Maiduguri Teaching Hospital, Maiduguri, Nigeria. The objectives were to document and ...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-10-15

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

  19. BOARD OF DIRECTORS, AUDIT COMMITTEE CHARACTERISTICS AND THE PERFORMANCE OF SAUDI ARABIA LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Yahya Ali Al-Matari

    2012-01-01

    Full Text Available This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of controlling owners with those of the company. While audit Committee size (ACSIZE is found to have a significant relationship with firm performance (but in the opposite direction to expectation, other hypothesized variables, the proportion of non-executive directors (BODCOM, CEO Duality (DUAL, Board Size (BSIZE, Audit Committee Independence (ACIND, audit committee meeting (ACMEET were found to be as expected directions but insignificantly related to firm performance measure except the direction of the proportion of non-executive directors (BODCOM was opposite to the expectations.

  20. The effectiveness of lean manufacturing audits in measuring operational performance improvements

    Directory of Open Access Journals (Sweden)

    Taggart, P.

    2013-08-01

    Full Text Available The hypothesis that lean manufacturing audits are an effective way to measure improvements in operational performance was tested using 64 manufacturing sites owned by a FTSE 100 company. Commonly-used lean characteristics were evaluated: policy deployment, standardised work, visual management and housekeeping, quick changeover techniques, total productive maintenance, continuous improvement (kaizen, error proofing, cultural awareness, material control, and levelling (heijunka. Operational performance was assessed employing commonly-used operational performance measures: on-time-delivery, inventory turns, and direct labour utilisation. The findings are that lean manufacturing audits are effective in measuring improvements in operational performance provided that the audit scope and the lean characteristics are aligned up front.

  1. A formalised performance assessment process to improve audit ...

    African Journals Online (AJOL)

    There is concern worldwide about corporate governance, director liability, ... organisations and the related responsibilities imposed on audit committees, it is ... the board, its committees and individual members should be evaluated regularly, ...

  2. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, J.; Bohac, D.; Nelson, C.; Smith, I.

    2013-07-01

    This project focused on the use of home energy ratings as a tool to promote energy retrofits in existing homes. A home energy rating provides a quantitative appraisal of a home's asset performance, usually compared to a benchmark such as the average energy use of similar homes in the same region. Home rating systems can help motivate homeowners in several ways. Ratings can clearly communicate a home's achievable energy efficiency potential, provide a quantitative assessment of energy savings after retrofits are completed, and show homeowners how they rate compared to their neighbors, thus creating an incentive to conform to a social standard. An important consideration is how rating tools for the retrofit market will integrate with existing home energy service programs. For residential programs that target energy savings only, home visits should be focused on key efficiency measures for that home. In order to gain wide adoption, a rating tool must be easily integrated into the field process, demonstrate consistency and reasonable accuracy to earn the trust of home energy technicians, and have a low monetary cost and time hurdle for homeowners. Along with the Home Energy Score, this project also evaluated the energy modeling performance of SIMPLE and REM/Rate.

  3. Dosimetry quality audit of high energy photon beams in greek radiotherapy centers

    International Nuclear Information System (INIS)

    Hourdakis, Constantine J.; Boziari, A.

    2008-01-01

    Background and purpose: Dosimetry quality audits and intercomparisons in radiotherapy centers is a useful tool in order to enhance the confidence for an accurate therapy and to explore and dissolve discrepancies in dose delivery. This is the first national comprehensive study that has been carried out in Greece. During 2002 - 2006 the Greek Atomic Energy Commission performed a dosimetry quality audit of high energy external photon beams in all (23) Greek radiotherapy centers, where 31 linacs and 13 Co-60 teletherapy units were assessed in terms of their mechanical performance characteristics and relative and absolute dosimetry. Materials and Methods: The quality audit in dosimetry of external photon beams took place by means of on-site visits, where certain parameters of the photon beams were measured, calculated and assessed according to a specific protocol and the IAEA TRS 398 dosimetry code of practice. In each radiotherapy unit (Linac or Co-60), certain functional parameters were measured and the results were compared to tolerance values and limits. Doses in water under reference and non reference conditions were measured and compared to the stated values. Also, the treatment planning systems (TPS) were evaluated with respect to irradiation time calculations. Results: The results of the mechanical tests, dosimetry measurements and TPS evaluation have been presented in this work and discussed in detail. This study showed that Co-60 units had worse performance mechanical characteristics than linacs. 28% of all irradiation units (23% of linacs and 42% of Co-60 units) exceeded the acceptance limit at least in one mechanical parameter. Dosimetry accuracy was much worse in Co60 units than in linacs. 61% of the Co60 units exhibited deviations outside ±3% and 31% outside ±5%. The relevant percentages for the linacs were 24% and 7% respectively. The results were grouped for each hospital and the sources of errors (functional and human) have been investigated and

  4. Dosimetry quality audit of high energy photon beams in greek radiotherapy centers.

    Science.gov (United States)

    Hourdakis, Constantine J; Boziari, A

    2008-04-01

    Dosimetry quality audits and intercomparisons in radiotherapy centers is a useful tool in order to enhance the confidence for an accurate therapy and to explore and dissolve discrepancies in dose delivery. This is the first national comprehensive study that has been carried out in Greece. During 2002--2006 the Greek Atomic Energy Commission performed a dosimetry quality audit of high energy external photon beams in all (23) Greek radiotherapy centers, where 31 linacs and 13 Co-60 teletherapy units were assessed in terms of their mechanical performance characteristics and relative and absolute dosimetry. The quality audit in dosimetry of external photon beams took place by means of on-site visits, where certain parameters of the photon beams were measured, calculated and assessed according to a specific protocol and the IAEA TRS 398 dosimetry code of practice. In each radiotherapy unit (Linac or Co-60), certain functional parameters were measured and the results were compared to tolerance values and limits. Doses in water under reference and non reference conditions were measured and compared to the stated values. Also, the treatment planning systems (TPS) were evaluated with respect to irradiation time calculations. The results of the mechanical tests, dosimetry measurements and TPS evaluation have been presented in this work and discussed in detail. This study showed that Co-60 units had worse performance mechanical characteristics than linacs. 28% of all irradiation units (23% of linacs and 42% of Co-60 units) exceeded the acceptance limit at least in one mechanical parameter. Dosimetry accuracy was much worse in Co60 units than in linacs. 61% of the Co60 units exhibited deviations outside +/-3% and 31% outside +/-5%. The relevant percentages for the linacs were 24% and 7% respectively. The results were grouped for each hospital and the sources of errors (functional and human) have been investigated and discussed in details. This quality audit proved to be a

  5. The energy audit process for universities accommodation in Malaysia: a preliminary study

    Science.gov (United States)

    Dzulkefli Muhammad, Hilmi

    2017-05-01

    The increase of energy consumption in the Malaysian Universities has raised national concerns due to the fact that its consumption increase government fiscal budget and at the same time contributes negative impacts towards the environment. The purpose of this research is to focus on the process of energy audit conducted in the Malaysian universities and to identify the significant practice that can improve energy consumption of the selected universities. The significant criteria in energy audit may be found by comparing the energy implementation process of selected Malaysian universities through the investigation of energy consumption behavior and the number of electrical appliances, equipment, machinery and buildings activities that have an impact on energy consumption that can improve energy-efficiency in building. The Energy Efficiency Index (EEI) will be used as an indicator and combined with the suggested application of HOMER software to obtain solution and possible improvement of energy consumption during energy audit implementation. A document analysis approach will also be obtained in order to identify the best practice through the selected energy documentations. The result of this research may be used as a guideline for other universities that consume high energy in order to help improving the implementation of energy audit process in their universities.

  6. Adoption of energy-efficiency measures in SMEs—An empirical analysis based on energy audit data from Germany

    International Nuclear Information System (INIS)

    Fleiter, Tobias; Schleich, Joachim; Ravivanpong, Ployplearn

    2012-01-01

    This paper empirically investigates factors driving the adoption of energy-efficiency measures by small and medium-sized enterprises (SMEs). Our analyses are based on cross-sectional data from SMEs which participated in a German energy audit program between 2008 and 2010. In general, our findings appear robust to alternative model specifications and are consistent with the theoretical and still scarce empirical literature on barriers to energy-efficiency in SMEs. More specifically, high investment costs, which are captured by subjective and objective proxies, appear to impede the adoption of energy-efficiency measures, even if these measures are deemed profitable. Similarly, we find that lack of capital slows the adoption of energy-efficiency measures, primarily for larger investments. Hence, investment subsidies or soft loans (for larger investments) may help accelerating the diffusion of energy-efficiency measures in SMEs. Other barriers were not found to be statistically significant. Finally, our findings provide evidence that the quality of energy audits affects the adoption of energy-efficiency measures. Hence, effective regulation should involve quality standards for energy audits, templates for audit reports or mandatory monitoring of energy audits. - Highlights: ► We empirically analyze barriers to the adoption of energy-efficiency measures in SMEs. ► We focus on firms participating in the German energy audit program for SMEs. ► The program overcomes information related barriers. ► High investment costs still impede the adoption even for profitable measures. ► Low audit quality also impedes the adoption of profitable measures.

  7. ANALISIS AUDIT ENERGI UNTUK PENCAPAIAN EFISIENSI ENERGI DI GEDUNG AB, KABUPATEN TANGERANG, BANTEN

    Directory of Open Access Journals (Sweden)

    Agung Wahyudi Biantoro

    2017-03-01

    Full Text Available Hingga saat ini energi memiliki peranan sangat penting dalam kehidupan peradaban manusia.   Salah satu persoalan yang muncul dalam penggunaan energi adalah masih banyaknya penggunaan energi fosil, padahal energi ini sangat terbatas di muka bumi.   Oleh karena itu perlunya efisiensi penggunaan  energi di seluruh lini bidang kehidupan, termasuk pada lembaga  pemerintah, swasta maupun masyarakat.   Gedung AB,  Kabupaten Tangerang merupakan salah satu institusi pemerintah yang terus berbenah dan mengambil peran aktif  dalam menyukseskan program penghematan energy, yaitu dengan melakukan audit energy.  Salah satu parameter yang digunakan dalam audit energy adalah intensitas konsumsi energi (IKE. IKE adalah istilah yang digunakan untuk menentukan konsumsi energi dari sistem (bangunan. Nilai EUI dapat ditemukan dengan membagi total energi yang dikonsumsi oleh bangunan dalam satu tahun dengan total luas lantai kotor bangunan.  Berdasarkan hasil perhitungan, IKE pada Gedung AB, Kabupaten Tangerang adalah 48,33 kWh/m2/tahun, masuk dalam kategori sangat efisien. Gedung ini masuk dalam kategori sangat efisien karena sebagian besar ruang menggunakan ventilasi alami, banyak AC yang tidak bekerja karena rusak, banyak ruang yang kapasitas AC nya terlalu kecil, dan Intensitas pencahayaan (Lux kurang terang (dibawah standar SNI.  Kondisi lampu penerangan rata-rata dibawah standar SNI pencahayaan buatan dan kondisi ini akan mempengaruhi kenyamanan kerja karyawan.  Intensitas  pencahayaan rata-rata tiap ruangan dibawah 210 Lux.  Kondisi AC secara umum dibawah kinerjanya yang berpotensi pemborosan energi listrik, dengan nilai RH antara 48,1% – 78,8% (dibawah standar SNI.   Usia AC sudah tidak efisien karena sudah melebihi batas usia ekonomis maupun teknis (˃10 tahun, dengan suhu ruang kerja rata-rata diatas 260C. Kondisi ini diduga akan mempengaruhi kenyamanan kerja dan kinerja karyawan.

  8. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE CHAMBER FOR PM2.5

    Science.gov (United States)

    Databases derived from human health effects research play a vital role in setting environmental standards. An underlying assumption in using these databases for standard setting purposes is that they are of adequate quality. The performance auditing program described provides n...

  9. Systems-Level Energy Audit for Main Complex, Construction Engineering Research Laboratory

    National Research Council Canada - National Science Library

    Lin, Mike

    2003-01-01

    ... (Buildings 1, 2, and 3) was conducted. The goals of the audit were to review energy and water use in the current main complex building, to review and inventory energy system equipment, and to devise short- and long-term energy improvement...

  10. Energy audit and conservation opportunities for pyroprocessing unit of a typical dry process cement plant

    International Nuclear Information System (INIS)

    Kabir, G.; Abubakar, A.I.; El-Nafaty, U.A.

    2010-01-01

    Cement production process has been highly energy and cost intensive. The cement plant requires 8784 h per year of the total operating hours to produce 640,809 tonnes of clinker. To achieve effective and efficient energy management scheme, thermal energy audit analysis was employed on the pyroprocessing unit of the cement plant. Fuel combustion generates the bulk of the thermal energy for the process, amounting to 95.48% (4164.02 kJ/kg cl ) of the total thermal energy input. Thermal efficiency of the unit stands at 41%, below 50-54% achieved in modern plants. The exhaust gases and kiln shell heat energy losses are in significant quantity, amounting to 27.9% and 11.97% of the total heat input respectively. To enhance the energy performance of the unit, heat losses conservation systems are considered. Waste heat recovery steam generator (WHRSG) and Secondary kiln shell were studied. Power and thermal energy savings of 42.88 MWh/year and 5.30 MW can be achieved respectively. Financial benefits for use of the conservation methods are substantial. Environmental benefit of 14.10% reduction in Greenhouse gases (GHG) emissions could be achieved.

  11. Energy audit and conservation opportunities for pyroprocessing unit of a typical dry process cement plant

    Energy Technology Data Exchange (ETDEWEB)

    Kabir, G.; Abubakar, A.I.; El-Nafaty, U.A. [Chemical Engineering Programme, Abubakar Tafawa Balewa University, P. M. B. 0248, Bauchi (Nigeria)

    2010-03-15

    Cement production process has been highly energy and cost intensive. The cement plant requires 8784 h per year of the total operating hours to produce 640,809 tonnes of clinker. To achieve effective and efficient energy management scheme, thermal energy audit analysis was employed on the pyroprocessing unit of the cement plant. Fuel combustion generates the bulk of the thermal energy for the process, amounting to 95.48% (4164.02 kJ/kg{sub cl}) of the total thermal energy input. Thermal efficiency of the unit stands at 41%, below 50-54% achieved in modern plants. The exhaust gases and kiln shell heat energy losses are in significant quantity, amounting to 27.9% and 11.97% of the total heat input respectively. To enhance the energy performance of the unit, heat losses conservation systems are considered. Waste heat recovery steam generator (WHRSG) and Secondary kiln shell were studied. Power and thermal energy savings of 42.88 MWh/year and 5.30 MW can be achieved respectively. Financial benefits for use of the conservation methods are substantial. Environmental benefit of 14.10% reduction in Greenhouse gases (GHG) emissions could be achieved. (author)

  12. Performance Audit in Public Sector Entities - A New Challenge for Eastern European Countries

    Directory of Open Access Journals (Sweden)

    Adriana TIRON TUDOR

    2007-02-01

    Full Text Available Performance measurement provides an objective basis for evaluating how efficiently public resources are being used and how effectively public service outcomes are being achieved. It is a process used to support government selfanalysis and provide a basis for more informed and publicly defensible decision-making. In this context an important role is reserved to performance external audit performed by external audit institutions. The performance audit analyses the quality of financial administration from the point of view of the three elements of performance: economy, efficiency and effectiveness. We intend to realize a comparative study for some Eastern European countries regarding the performance audit, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of implementing the new performance audit in certain Eastern European Countries, and in Romania, focused on the external audit institutions.

  13. US Department of Energy Office of Inspector General report on audit of program administration by the Office of Energy Research

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-08-02

    The objective of the audit was to determine whether Energy Research had established performance expectations, including performance criteria and metrics, and used these expectations to monitor progress for basic and applied research performed at the Department`s national laboratories. Congressional and Departmental initiatives envision improved contract and program performance by requiring program managers to set measurable performance expectations. Even though research outcomes are inherently unpredictable, performance expectations can and should be established for scopes of work, milestones, resource limits and deliverables. However, Energy Research generally did not clearly specify--at either an aggregated program or individual task level--such expectations for research at the Department`s national laboratories. While information was available in the contractor`s research proposals, Energy Research essentially relied on the contractors to initiate and execute the research without agreement on expectations. This practice provided the Department with little basis to measure and evaluate contractor performance. Energy Research agreed in part with the finding and will take action on the recommendations in the report.

  14. Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-08-21

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

  15. Combining a survey approach and energy and indoor environment auditing in historic buildings

    DEFF Research Database (Denmark)

    Rohdin, Patrik; Dalewski, Mariusz; Moshfegh, Bahram

    2016-01-01

    Purpose – This paper presents an approach where a survey study is combined with energy and indoor environment auditing in the built environment. The combination of methods presented in this paper is one way to obtain a wider perspective on the indoor environment and energy use and also let...... this research project. Design/methodology/approach – A combination of energy and indoor environment auditing and standardized occupant surveys. Findings – The main findings in the paper are related to the good agreement between results from standardized occupant surveys and physical measurements...

  16. The German energy audit program for firms-a cost-effective way to improve energy efficiency?

    NARCIS (Netherlands)

    Fleiter, Tobias; Gruber, Edelgard; Eichhammer, Wolfgang|info:eu-repo/dai/nl/412493780; Worrell, Ernst|info:eu-repo/dai/nl/106856715

    2012-01-01

    In 2008, a program was established in Germany to provide grants for energy audits in small- and medium-sized enterprises. It aims to overcome barriers to energy efficiency, like the lack of information or a lack of capacity, and is intended to increase the adoption of energy efficiency measures. We

  17. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-09-15

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

  18. The Entrepreneur`s Role in the Performance Growth of the Financial Audit Activity in Romania

    Directory of Open Access Journals (Sweden)

    Cristina Raluca Popescu

    2015-02-01

    Full Text Available For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be independent, a demand induced by the ethical code provides that he cannot work as an employee of his services’ users. This paper proposes a research for identifying and presenting the entrepreneur’s role in the performance growth in the financial audit. The main objective of the conducted research is to present an overview of the entrepreneurship environment, to identify opportunities and challenges faced by the entrepreneur involved in the financial auditing of the level of development reached by the auditing market in Romania, by analysing representative statistical indicators in the market development and financial management of the audit activity. The proposed research methodology focuses on the collection, processing and analysis of statistical data on entrepreneurship of financial audit activity, based on official data published by the Chamber of Financial Auditors of Romania (CAFR, and on the identification of the main factors leading to the development of supply and demand of financial auditing and of the shortcomings the financial audit contractor involved in his own surveys is facing. Being a fairly new regulated profession, I had the privilege to analyse the developments in the entrepreneurship activity of the financial audit market for the entire period of existence: 1999-2013, showing the dynamic structure of supply and demand of financial auditing, the development and characteristics of the business environment during the period under review, the specificity of the financial audit entrepreneurship and I could outline a sketch of the entrepreneur involved in the financial audit activity. The research results show that the number of financial

  19. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies

    OpenAIRE

    Al-Matari, Yahya Ali; Al-Swidi, Abdullah Kaid; Fadzil, Faudziah Hanim Bt Hanim; Al-Matari, Ebrahim Mohammed

    2012-01-01

    This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of...

  20. Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies

    OpenAIRE

    Yahya Ali Al-Matari; Abdullah Kaid Al-Swidi; Faudziah Hanim Bt Fadzil; Ebrahim Mohammed Al-Matari

    2012-01-01

    This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of...

  1. Comprehensive Auditing in Nuclear Medicine Through the International Atomic Energy Agency Quality Management Audits in Nuclear Medicine Program. Part 2: Analysis of Results.

    Science.gov (United States)

    Dondi, Maurizio; Torres, Leonel; Marengo, Mario; Massardo, Teresa; Mishani, Eyal; Van Zyl Ellmann, Annare; Solanki, Kishor; Bischof Delaloye, Angelika; Lobato, Enrique Estrada; Miller, Rodolfo Nunez; Ordonez, Felix Barajas; Paez, Diana; Pascual, Thomas

    2017-11-01

    The International Atomic Energy Agency has developed a program, named Quality Management Audits in Nuclear Medicine (QUANUM), to help its Member States to check the status of their nuclear medicine practices and their adherence to international reference standards, covering all aspects of nuclear medicine, including quality assurance/quality control of instrumentation, radiopharmacy (further subdivided into levels 1, 2, and 3, according to complexity of work), radiation safety, clinical applications, as well as managerial aspects. The QUANUM program is based on both internal and external audits and, with specifically developed Excel spreadsheets, it helps assess the level of conformance (LoC) to those previously defined quality standards. According to their level of implementation, the level of conformance to requested standards; 0 (absent) up to 4 (full conformance). Items scored 0, 1, and 2 are considered non-conformance; items scored 3 and 4 are considered conformance. To assess results of the audit missions performed worldwide over the last 8 years, a retrospective analysis has been run on reports from a total of 42 audit missions in 39 centers, three of which had been re-audited. The analysis of all audit reports has shown an overall LoC of 73.9 ± 8.3% (mean ± standard deviation), ranging between 56.6% and 87.9%. The highest LoC has been found in the area of clinical services (83.7% for imaging and 87.9% for therapy), whereas the lowest levels have been found for Radiopharmacy Level 2 (56.6%); Computer Systems and Data Handling (66.6%); and Evaluation of the Quality Management System (67.6%). Prioritization of non-conformances produced a total of 1687 recommendations in the final audit report. Depending on the impact on safety and daily clinical activities, they were further classified as critical (requiring immediate action; n = 276; 16% of the total); major (requiring action in relatively short time, typically from 3 to 6 months; n = 604

  2. Quality audits of radiotherapy centres in Latin America: a pilot experience of the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    Rosenblatt, Eduardo; Zubizarreta, Eduardo; Izewska, Joanna; Binia, Sergio; Garcia-Yip, Fernando; Jimenez, Pablo

    2015-01-01

    In Latin America radiotherapy quality varies significantly among hospitals, where highly equipped academic centers coexist with others not meeting minimal requirements. In 2007, the International Atomic Energy Agency published guidelines for auditing radiotherapy centers, known as the “Quality Assurance Team for Radiation Oncology” (QUATRO) audits. The present report summarizes a pilot experience with QUATRO audits to 12 radiotherapy centres. The findings from QUATRO audits conducted in 12 radiotherapy centres in Latin America between 2008 and 2013 were analysed. Events representing weaknesses or gaps in the process of radiotherapy were recorded. Relevant data for estimating human and technological needs of visited centres were processed. The main difficulties and strengths faced by institutions were also documented. All 12 radiotherapy centres were successfully audited following the QUATRO method. IAEA provided a dosimetry kit for quality control. Forty percent of audited institutions were immersed in a health system that did not recognize cancer as a public health priority problem. With few exceptions, local training programs for physicists and technologists were scarce and research was not an activity of interest among physicians. Centres were provided with sufficient staff to meet the local demand, both in the case of radiation oncologists, physicists and radiation therapists. Three centres lacking the minimum infrastructure were identified. Three institutions did not perform gynaecological brachytherapy, and one installation delivered around 900 teletherapy treatments annually without simulation, planning or dosimetry equipment for that purpose. Recommendations to centres were classified as related to personnel, infrastructure, processes and institutional organizational aspects. Many recommendations warned governments about the evident need for allocating more budgetary resources to radiotherapy. Most recommendations pointed out different aspects related

  3. Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

    NARCIS (Netherlands)

    Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

    2018-01-01

    We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

  4. Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

    NARCIS (Netherlands)

    Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

    2017-01-01

    We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

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

    Science.gov (United States)

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

    2018-06-01

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

  6. Summary of detailed energy audit and building simulation on archetype sustainable house, Woodbridge ON

    Energy Technology Data Exchange (ETDEWEB)

    Fung, A. [Ryerson Polytechnic Univ., Toronto, ON (Canada). Dept. of Mechanical and Industrial Engineering; Dembo, A.; Zhou, J. [Ryerson Polytechnic Univ., Toronto, ON (Canada). Dept. of Architectural Science

    2009-07-01

    This paper described energy and audit and building simulations conducted on an archetype sustainable house located in Woodbridge, Ontario. The house formed part of a project to construct low energy, sustainable house designs for mass production. The 2 houses formed a duplex. House A was designed using current best design practices, while house B was equipped with advanced and innovative technologies not commonly used in residential constructions. Natural Resources Canada's (NRCan) HOT2000 residential building simulation program was used to evaluate the performance of both houses in the duplex. The simulation program demonstrated that house B performed more efficiently than house A. However, neither houses met their designed values. Significantly larger space heating and cooling loads were identified. The program showed that additional weather-stripping around doors, and caulking around windows will help to reduce the amount of draft in the houses. Assessments are also needed to measure heat losses from the common wall in the basement. It was concluded that the energy performance of the house can be optimized by using the appropriate sealing techniques throughout the building envelope. 2 refs., 1 tab.

  7. Simple energy auditing of male and female campus International Islamic University, Islamabad

    International Nuclear Information System (INIS)

    Anam, S.; Irum, S.; Tahira, S.; Anjuman, S.

    2011-01-01

    Natural resources are an important source of national wealth around the world play an important role in the development of a nation. Due to limited amount of nonrenewable energy sources it is important to conserve natural resources so that they will be available for future generations. Energy audit is a tool to conserve energy. A simple energy audit was conducted at male and female campus of International Islamic university Islamabad. The data has been collected through w alk through survey . Total electricity consumption was determined by calculating the watts of existing electrical appliances in the campuses and than calculate saving potential by replacing three parameters computers, large tube lights and air conditions by energy efficient appliances. The results shows that by replacing current electrical appliances installed in the buildings about 26.5 % of energy would be saved. The university is still under construction it is suggested that in new buildings energy efficient appliance should be installed. (author)

  8. [UNE-EN-ISO-9001 internal audit program performed by our own personnel: a knowledge management tool].

    Science.gov (United States)

    Rieiro, C Rodríguez; Lucerón, M C Olmedo; Gijón, L Flavia Rodríguez; Mestre, R Plá; Membrilla, I Izquierdo; Ramirez, C Seriña; Pérez, P Rodríguez

    2010-01-01

    The need to maintain a Quality Management System based on the UNE-EN-ISO 9001:2000 standards in 12 Departments of the "Hospital General Universitario Gregorio Marañón" (HGUGM), led us to make the decision to establish an internal audit program using our own personnel as a useful tool for knowledge management and continuous improvement. The Department of "Medicina Preventiva y Gestión de Calidad" developed an Audit Program, which has been implemented in our Hospital during the last three years. We conducted a training program for internal auditors, who then became part of the hospital audit staff. Quality Managers of the accredited departments were consolidated as a group. A procedure for scheduling and coordination of audits was developed. The auditors and those audited were surveyed on the difficulties in conducting audits, including a section for suggestions, and an annual report was drafted with the results of internal and external audits, as well as the improvement areas identified in the whole process. A total of 40 internal audits have been performed in HGUGM since 2007, and 38 people were trained. The Quality Management System improved in terms of the decreasing number of non-conformances (NC) in external audits, and all services have maintained the certification. The perception of auditors and those audited regarding the performing of internal audits by our own personnel is very positive. There were identified improvement areas and common solutions.

  9. Impact Analysis of Generalized Audit Software (GAS Utilization to Auditor Performances

    Directory of Open Access Journals (Sweden)

    Aries Wicaksono

    2016-09-01

    Full Text Available This study aimed to understand whether the use of Generalized Audit Software (GAS in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.

  10. Performance of External Quality Control Reviews by Military Department Audit Agencies

    National Research Council Canada - National Science Library

    Berry, Wayne

    2000-01-01

    The Government auditing standards issued by the Comptroller General of the United States require organizations conducting audits in accordance with Government auditing standards to undergo an external...

  11. Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: Learning from the Japanese automotive industry case

    OpenAIRE

    Mbohwa, C

    2008-01-01

    This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT) in environmental auditing reduces environmental impacts in IS...

  12. Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-14

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

  13. Use of audits and reviews to improve plant performance, INPO'S experience

    International Nuclear Information System (INIS)

    Mc Coy, C.K.

    1986-01-01

    INPO's primary mission is to assist utilities in improving their nuclear plants performance. Consequently, the author has viewed utility audits and reviews as potential tools for improving plant performance. He has attempted to find examples where these tools are used effectively, and to find common elements of effective utility audit and review programs. One thing the author noted was that the words ''audit'' and ''review'' were not consistently used or understood. So to begin, he likes to stick to Webster's definitions in the context of nuclear power activities. First, Webster defines the verb audit as ''to examine with intent to verify.'' In this context this means to verify compliance with requirements. Second, Webster defines a review as ''a general survey'' or ''a critical evaluation.'' In this context this means an evaluation of an activity or program for effectiveness in accomplishing its intended purpose. INPO's evaluations are reviews, not audits, and they are intended to provide information to utility managers upon which they may make changes to improve performance. INPO does make ''recommendations'' based on effective practices seen at other plants, but the author insists that line management develop the corrective action. INPO provides follow-up at the next evaluation to ensure the corrective actions taken by management were effective. INPO bases most of its findings on observations of work and conditions in the plant as noted by knowledgeable personnel trained in observation techniques

  14. Performance Management and Monitoring of Internal Audit for the Public Sector in Romania

    Directory of Open Access Journals (Sweden)

    Elena Doina Dascălu

    2016-08-01

    Full Text Available Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results, corrective measures are established to ensure attainment of targeted results, offering a feedback, essential for the decision grounding enhancement, at all levels: strategic, operational or individual. As concerns performance management in public institutions in Romania, The Code on managerial internal control provides a hierarchy type model, in the framework of which, the head of the public entity, which is on the first level, needs to provide for performance monitoring for each objective and activity, through the intermediary of relevant quantitative and qualitative indicators, including referring to economy, efficiency, and effectiveness. Given the importance of the internal audit in the process of performance management, identifying solutions for continuous improvement of the public internal audit was subject to a study that was based on questioning public sector auditors on how to monitor the performance of public internal audit activity. Considering issues arising, the article proposes a series of directions for improving the monitoring of the performance of public internal audit activity in the public sector.

  15. Energy Auditing and Efficiency in a Chain Hotel - the Case of Scandic, Jaerva Krog

    Energy Technology Data Exchange (ETDEWEB)

    Simanic, Branko

    2011-07-01

    Energy efficiency and conservation measures in hotels is an area of research at the Dept. of Energy Technology, Royal Inst. of Technology in Stockholm (KTH), Sweden. As a continuation of the research work, this project was focused on a hotel's resource-use performance, considering both internal and external factors that influence their consumption. The work comprised a literature study on energy efficiency and conservation measures in the built environment, focusing on hotel buildings, as well as an analysis of existing building assessment tools. An auditing and monitoring process was applied at one Scandic hotel, Jaerva Krog, which was selected with the support of Scandic management. Another four Scandic hotels were included in this study, using their data on energy/water consumption for the past five years. The tourism industry is one of the world's largest single industries, experiencing rapid expansion in recent decades. The number of international tourist arrivals increased from 441 million in 1990 to 763 million in 2004 (WTO, 2005). The hotel industry forms the largest part of the tourism industry with more than 300 000 hotels worldwide. Hotels offer their lodging capacities with the highest possible comfort and quality, without compromise. High demands on comfort and the level of services offered require an intensive utilization of energy and water. The price of energy has been increasing continuously during the last few years, with electricity increasing 6 % on an annual basis, which has made energy expenses increase rapidly during the past years. Adding high energy costs to concerns about CO{sub 2} emissions, highlights the importance of accurate information for energy management within any hotel facility. A need to decrease energy expenditure demands depending of knowledge relating to hotel facility consumption. The objective of this thesis is to understand energy performance and energy distribution within one typical chain hotel facility, and

  16. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  17. The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings

    Directory of Open Access Journals (Sweden)

    Giacomo Salvadori

    2016-11-01

    Full Text Available The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively, about the obtained results. If the audit is referred to a building with a significant historical and artistic value, a compatibility evaluation of the energy saving interventions with the architectural features should also be developed. In this paper, analysing the case study of a historical building used as public offices in Pisa (Italy, the authors describe how it is possible to conduct an energy audit activity (especially dedicated to the lighting system and they show how, for this type of buildings, it is possible to obtain significant energy savings with a refurbishment of the lighting system. A total number of seven interventions on indoor and outdoor lighting sub-systems were analysed in the paper. They are characterised by absolute compatibility with the historical and artistic value of the building and they show short payback times, variable between 4 and 34 months, allowing a reduction of the electrical energy consumption for the artificial indoor and outdoor lighting variable from 1.1 MWh/year to 39.0 MWh/year. The followed methodology and the evaluation results described in the paper, although based on a case study, can be extended to numerous historical buildings used as public offices, a recurring situation in the centres of Italian historical cities.

  18. Residential Energy Performance Metrics

    Directory of Open Access Journals (Sweden)

    Christopher Wright

    2010-06-01

    Full Text Available Techniques for residential energy monitoring are an emerging field that is currently drawing significant attention. This paper is a description of the current efforts to monitor and compare the performance of three solar powered homes built at Missouri University of Science and Technology. The homes are outfitted with an array of sensors and a data logger system to measure and record electricity production, system energy use, internal home temperature and humidity, hot water production, and exterior ambient conditions the houses are experiencing. Data is being collected to measure the performance of the houses, compare to energy modeling programs, design and develop cost effective sensor systems for energy monitoring, and produce a cost effective home control system.

  19. Energy audit data for a resort island in the South China Sea

    Directory of Open Access Journals (Sweden)

    M. Reyasudin Basir Khan

    2016-03-01

    Full Text Available The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article “Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea” [1]. Keywords: Tioman, South China Sea, Load profile, Renewable energy, Resort Island, Energy audit

  20. E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

    Directory of Open Access Journals (Sweden)

    Bambang Sutopo

    2017-12-01

    Full Text Available Local governments (LGs have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of e-government implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that e-government has a positive association with the performance of the local government administration. This is supported by the positive association of e-government’s dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration.

  1. QA role in advanced energy activities: Reductionism, emergence, and functionalism; presuppositions in designing internal QA audits

    Energy Technology Data Exchange (ETDEWEB)

    Bodnarczuk, M.

    1988-06-01

    After a brief overview of the mission of Fermilab, this paper explores some of the problems associated with designing internal QA audits. The paper begins with several examples of how audits should not be designed, then goes on to analyze two types of presuppositions about organizational structure (reductionism and emergence) that can be misleading and skew the data sample if folded too heavily into the checklist. A third type of presupposition (functionalism), is proposed as a viable way of achieving a more well-rounded measure of the performance of an organization, i.e. its effectiveness, not just compliance.

  2. Energy performance assessment methodology

    Energy Technology Data Exchange (ETDEWEB)

    Platzer, W.J. [Fraunhofer Inst. for Solar Energy Systems, Freiburg (Germany)

    2006-01-15

    The energy performance of buildings are intimately connected to the energy performance of building envelopes. The better we understand the relation between the quality of the envelope and the energy consumption of the building, the better we can improve both. We have to consider not only heating but all service energies related to the human comfort in the building, such as cooling, ventilation, lighting as well. The complexity coming from this embracing approach is not to be underestimated. It is less and less possible to realted simple characteristic performance indicators of building envelopes (such as the U-value) to the overall energy performance. On the one hand much more paramters (e.g. light transmittance) come into the picture we have to assess the product quality in a multidimensional world. Secondly buildings more and more have to work on a narrow optimum: For an old, badly insulated building all solar gains are useful for a high-performance building with very good insulation and heat recovery systems in the ventilation overheating becomes more likely. Thus we have to control the solar gains, and sometimes we need high gains, sometimes low ones. And thirdly we see that the technology within the building and the user patterns and interactions as well influence the performance of a building envelope. The aim of this project within IEA Task27 was to improve our knowledge on the complex situation and also to give a principal approach how to assess the performance of the building envelope. The participants have contributed to this aim not pretending that we have reached the end. (au)

  3. INDICATORS THAT CAN BE USED TO MEASURE PERFORMANCE IN THE INTERNAL AUDITING ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Florin BOGHEAN

    2016-07-01

    Full Text Available Internal auditing has evolved from an approach based essentially on accounting aspects to a profession oriented towards management of entities and essentially destined for them. Modern internal auditing provides services that incorporate the examination and appreciation of regulations, performances, risk management and governance of all kind of property types – public or private bodies. The financial aspects represent just a part of the internal auditing view. In this paper, we will try to submit a series of indicators that can be used to measure the added value generated in an entity. Internal auditors provide to managers the information they need in order to download their responsibilities. Internal auditors are vitally involved in aspects that address to the risks and governance of the organization.

  4. Energy audit: a case study of a coal mining area

    Energy Technology Data Exchange (ETDEWEB)

    Chattoraj, P.; Sinha, S.K.; Pradhan, G.K. [PCRA-ER, Kolkata (India)

    2009-07-01

    Coal continues to be the prime source of energy in India. In the process of exploration, mine development, extraction, beneficiation, handling, and so on, an enormous amount of energy is used in the form of both electrical and thermal energy. The coal industry in India also accounts for employing the largest workforce in its operations. The energy consumed by the employees in the coal sector alone will run into a few hundred megawatts. 7 refs., 7 tabs.

  5. Energy UK 1986. An economic, social and policy audit

    Energy Technology Data Exchange (ETDEWEB)

    Harrison, A; Gretton, J [eds.

    1986-01-01

    In a yearbook on energy in the UK with emphasis on economic, social and policy issues, eleven articles are presented of which nine were selected and indexed separately. The topics covered include energy forecasting, energy conservation, its balance with respect to supply investment, government relationships with fuel industries, fuel poverty, acid rain and efficiency studies of the electricity supply industry.

  6. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR PM2.5

    Science.gov (United States)

    Databases derived from human health effects research play a vital role in setting environmental standards. An underlying assumption in using these databases for standard setting purposes is that they are of adequate quality. The performance auditing program described in this ma...

  7. Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

    Science.gov (United States)

    Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Leu, Jun-Der; Chao Chen, Der; Purbokusumo, Yuyun

    2015-10-01

    In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

  8. How much information disclosure of building energy performance is necessary?

    International Nuclear Information System (INIS)

    Hsu, David

    2014-01-01

    Many different governments have begun to require disclosure of building energy performance, in order to allow owners and prospective buyers to incorporate this information into their investment decisions. These policies, known as disclosure or information policies, require owners to benchmark their buildings and sometimes conduct engineering audits. However, given substantial variation in the cost to disclose different types of information, it is natural to ask: how much and what kind of information about building energy performance should be disclosed, and for what purposes? To answer this question, this paper assembles and cleans a comprehensive panel dataset of New York City multifamily buildings, and analyzes its predictive power using a Bayesian multilevel regression model. Analysis of variance (ANOVA) reveals that building-level variation is the most important factor in explaining building energy use, and that there are few, if any, relationships of building systems to observed energy use. This indicates that disclosure laws requiring benchmarking data may be relatively more useful than engineering audits in explaining the observed energy performance of existing buildings. These results should inform the further development of information disclosure laws. - Highlights: • A comprehensive panel dataset of energy performance and building characteristics was assembled and cleaned. • The effectiveness of the disclosed information to predict building energy performance was tested using a regression model. • Building-level variation has a greater effect than any building characteristic or systems. • Benchmarking data alone predicts energy performance equally as well as both benchmarking and engineering audit data together, and better than audit data alone

  9. Performance of the AUDIT in Detecting DSM-5 Alcohol Use Disorders in College Students.

    Science.gov (United States)

    Hagman, Brett T

    2016-09-18

    It is critical that our alcohol screening instruments maintain their accuracy at detecting DSM-5 Alcohol Use Disorder (AUD) symptomatology. The Alcohol Use Disorders Identification Test (AUDIT) is one of the most widely used alcohol screening instruments, despite no studies evaluating its performance for detecting DSM-5 AUDs. The present study evaluated the performance of the AUDIT in the screening of DSM-5 AUDs in non-treatment seeking college students. Participants (N = 251) were undergraduate students who had at least one binge drinking occasion in the past 90-days. The AUROC value for DSM-5 AUD status in the overall sample was.779 (SE =.029; 95% CIs =.721 to.837). The AUROC values for the reference groups of any DSM-IV AUD and any binge drinker were.798 (SE =.028; 95% CIs =.742 to.853) and.827 (SE =.03; 95% CIs.768 -.886), respectively. A similar pattern of findings emerged between males and females. Gender differences emerged in the identification of AUDIT cut-off scores. A score of ≥ 8 and ≥ 9 had the best balance of sensitivity and specificity for females and males in college, respectively. Findings indicate that the AUDIT has a reasonable degree of diagnostic proficiency in screening for DSM-5 AUDs in college students.

  10. Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: learning from the Japanese automotive industry case

    Directory of Open Access Journals (Sweden)

    Charles Mbohwa

    2008-04-01

    Full Text Available This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT in environmental auditing reduces environmental impacts in ISO 14001 environmental management systems. The main results show that there are no clear energy savings or environmental advantages associated with ICT use in environmental auditing for the set system boundary. However electronic auditing is shown to have clear advantages for stated variables within the model, for example when the distance travelled by the auditors by train and by car is less than 75 km and 17 km per day respectively. A comparison of modes of travel by auditors, shows that rail travel offers the most environmental and energy benefits. It is also noted that travel dominates in terms of energy consumption and environmental burdens compared to all other environmental aspects associated with auditing. The study contributes to knowledge in that among other things, it enables researchers to draw parallels from it applicable to other industrial sectors and other countries. Southern African countries can use this methodology in analysing auditing methods with little or no changes in the model used.

  11. Energy efficiency improvement procedures and audit results of electrical, thermal and solar applications in Palestine

    International Nuclear Information System (INIS)

    Ibrik, I.H.; Mahmoud, M.M.

    2005-01-01

    Energy conservation in utilities has played a vital role in improving energy efficiency in the industrial, commercial and residential sectors. The electrical energy consumption in Palestine has increased sharply in the past few years and achieved by the end of 2001 to 10% per year. It is expected that this percentage will increase to about 12% if the current political situation will end hopefully with peace. Modern energy efficient technologies are needed for the national energy policy. Such technologies are investigated in this paper. Implementing of a national 3 years project aiming at energy efficiency improvement in residential and industrial sectors as well as in public utilities, which include wide range of diversified audits and power measurements, had led to creating this paper. Measurement and audit results had shown that the total conservation potential in these sectors is around 15% of the total energy consumption. The associated costs of the investment in this field are relatively low and correspond to a pay back period varying in the range from 6 to 36 months. Consequently, the energy conservation policy will be seriously improved in the forthcoming years. It is estimated that 10% of the new energy purchasing capacity will be reduced accordingly

  12. Environmental Audit: 'A tool used to evaluate and improve the institutional environmental performance'

    International Nuclear Information System (INIS)

    Goulart, Helga

    2009-01-01

    The Environmental Audits emerged in the late 70 's in order to verify compliance with industrial activities with environmental standards. The same was done internally by the organizations to avoid late fines and penalties imposed by enforcement authorities. At present, environmental audits are used not only to identify environmental problems that must be corrected, but which now forms part of a procedure for identifying opportunities for continual improvement of the activities of a particular organization. Environmental audits undertaken by Management in the CNEA Environmental Activities meet this proactive role detailed above, whose main objective is also to verify compliance with environmental regulatory framework applicable to each site, to identify environmental improvements that must be applied activities to achieve better performance from them. This paper aims to present the results in the recognition phase of the CNEA 's environmental situation through conducting preliminary environmental analysis and comparison with results at the current stage of implementation of the Institutional Environmental Management System through environmental audits, showing the procedures, issues and standards considered and the evolution of each site's environmental performance in implementing the proposed corrections. The central idea of Management Environmental Activities is to show the different sectors and areas of the institution that the environmental audit, applied in the context of environmental management is an essential tool that enables to encourage staff in environmental issues, making that they are directly participating in management activities and is the most concrete to demonstrate both internally and externally achievements in a certain period of time and activities to achieve the policy of continuous improvement in environmental performance of the CNEA. (author)

  13. Implementation of a web-based energy audit

    Energy Technology Data Exchange (ETDEWEB)

    Dumont, E.; Sansregret, S. [Hydro-Quebec, Montreal, PQ (Canada); Trumble, D. [Enernex Corp., Knoxville, TN (United States)

    2008-04-15

    Utility customers are increasingly interested in identifying cost-effective solutions to reduce energy costs. This article provided details of a diagnostic tool designed to reduce energy consumption. Designed by Hydro-Quebec, the tool used multiple mathematical models in order to customize recommendations for individual customers. The tool was based on the Residential Energy Bill Analyzer (REBA) as well as on the results of a detailed questionnaire. The initial diagnostic report provided a breakdown of the customer's electrical consumption and identified 3 top savings recommendations. Sections in the report were organized by end use categories, and recommendations were customized to include savings estimates that considered fuel use estimates and savings calculations for all fuels. The tool used an engineering model and a statistical thermal load model to provide estimates of heating energy based on dwelling type, square footage, age, and hourly weather data. A statistical model used thermal load specifications to include other seasonal usages for water heating and air conditioning. Cooling consumption was specified as a function of time used and power capacity. Total end-use estimates for billing periods were then compared to actual energy consumption on a bill-by-bill basis. If consumption levels exceeded reasonable limits, a warning message was then added to the recommendation report. Over 835,000 diagnostic surveys have been completed by Hydro-Quebec customers. It was concluded that electrical savings of 270 GWh have been achieved as a result of the program. 4 refs., 1 tab., 5 figs.

  14. Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-24

    The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

  15. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

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

    1990-01-01

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

  16. Audit of the management and cost of the Department of Energy`s protective forces

    Energy Technology Data Exchange (ETDEWEB)

    1994-07-01

    The Department of Energy`s safeguards and security program is designed to provide appropriate, efficient, and effective protection of the Department`s nuclear weapons, nuclear materials, facilities, and classified information. These items must be protected against theft, sabotage, espionage, and terrorist activity, with continuing emphasis on protection against the insider threat. The purpose of the audit was to determine if protective forces were efficiently managed and appropriately sized in light of the changing missions and current budget constraints. The authors found that the cost of physical security at some sites had grown beyond those costs incurred when the site was in full production. This increase was due to a combination of factors, including concerns about the adequacy of physical security, reactions to the increase in terrorism in the early 1980s with the possibility of hostile attacks, and the selection of security system upgrades without adequate consideration of cost effectiveness. Ongoing projects to upgrade security systems were not promptly reassessed when missions changed and levels of protection were not determined in a way which considered the attractiveness of the material being protected. The authors also noted several opportunities for the Department to improve the operational efficiency of its protective force operations, including, eluminating overtime paid to officers prior to completion of the basic 40-hour workweek, paying hourly wages of unarmed guards which are commensurate with their duties, consolidating protective force units, transferring law enforcement duties to local law agencies, eliminating or reducing paid time to exercise, and standardizing supplies and equipment used by protective force members.

  17. Potential for reducing paper mill energy use and carbon dioxide emissions through plant-wide energy audits: A case study in China

    International Nuclear Information System (INIS)

    Kong, Lingbo; Price, Lynn; Hasanbeigi, Ali; Liu, Huanbin; Li, Jigeng

    2013-01-01

    Highlights: ► We audited a paper mill in China to reduce its energy use and CO 2 emissions. ► The energy use and CO 2 emissions of the mill and each paper machine are presented. ► The energy saving potential for the paper machine is estimated at 8–37%. ► The energy saving potential is 967.8 TJ, equal to 14.4% of the mill’s energy use. ► The CO 2 reduction potential is 93,453 tonnes CO 2 for the studied paper mill. -- Abstract: The pulp and paper industry is one of the most energy-intensive industries worldwide. In 2007, it accounted for 5% of total global industrial energy consumption and 2% of direct industrial carbon dioxide (CO 2 ) emissions. An energy audit is a primary step toward improving energy efficiency at the facility level. This paper describes a plant-wide energy audit aimed at identifying energy conservation and CO 2 mitigation opportunities at a paper mill in Guangdong province, China. We describe the energy audit methods, relevant Chinese standards, methods of calculating energy and carbon indicators, baseline energy consumption and CO 2 emissions of the audited paper mill, and nine energy-efficiency improvement opportunities identified by the audit. For each of the nine options, we evaluate the energy conservation and associated CO 2 mitigation potential. The total technical energy conservation potential for these nine opportunities is 967.8 terajoules (TJ), and the total CO 2 mitigation potential is equal to 93,453 tonnes CO 2 annually, representing 14.4% and 14.7%, respectively, of the mill’s total energy consumption and CO 2 emissions during the audit period.

  18. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  19. Audit of high energy therapy beams in hospital oncology departments by the National Radiation Laboratory

    International Nuclear Information System (INIS)

    Smyth, V.G.

    1994-02-01

    In 1993 the output of every high energy radiotherapy beam used clinically in New Zealand was measured by National Radiation Laboratory (NRL) staff using independent dosimetry equipment. The purpose of this was to audit the dosimetry that is used by hospital physicists for the basis of patient treatments, and to uncover any errors that may be clinically significant. This report analyses the uncertainties involved in comparing the NRL and hospital measurements, and presents the results of the 1993 audit. The overall uncertainty turns out to be about 1.5%. The results for linear accelerator photon beams are consistent with a purely random variation within this uncertainty. Electron beams show some small errors beyond the expected uncertainty. Gamma beams have the potential to be the most accurately measured, but in practice are less accurately measured than linear accelerator beams. None of the disagreements indicated an error of clinical significance. 8 refs., 3 figs., 2 tabs

  20. Energy audit of the building C of the Facultad de Ingenieria of the Universidad de Costa Rica

    International Nuclear Information System (INIS)

    Valverde Sanchez, Oscar

    2014-01-01

    An energy audit of the standard type is applied to an analysis of level II on the building C of the Facultad de Ingenieria of the Universidad de Costa Rica. The energy utilization rate is determined of 54,5 (kW-h/m 2* year) as current as the energy performance of the building. The experimental measurement is performed with equipment Fluke 435. The maximum demands of the building were found in the months of March, April and May, the occupation of the building and climatological factors affecting the use of air conditioning equipment. The maximum powers required have been 42,75 kW and 62,32 kW in periods low and high occupancy respectively. The maximum demands have been of 31,82 kW and 50,55 kW for the same periods respectively. The utilization rate of annual energy of 54,56 (kW-h/m 2* year) is found among the best indices of performance between buildings of the same category and the same kind of energy. A package of energy conservation options was financially assessed by determining the potential annual energy saving [es

  1. The National Energy Audit (NEAT) Engineering Manual (Version 6)

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.B.

    2001-04-20

    Government-funded weatherization assistance programs resulted from increased oil prices caused by the 1973 oil embargo. These programs were instituted to reduce US consumption of oil and help low-income families afford the increasing cost of heating their homes. In the summer of 1988, Oak Ridge National Laboratory (ORNL) began providing technical support to the Department of Energy (DOE) Weatherization Assistance Program (WAP). A preliminary study found no suitable means of cost-effectively selecting energy efficiency improvements (measures) for single-family homes that incorporated all the factors seen as beneficial in improving cost-effectiveness and usability. In mid-1989, ORNL was authorized to begin development of a computer-based measure selection technique. In November of 1992 a draft version of the program was made available to all WAP state directors for testing. The first production release, Version 4.3, was made available in october of 1993. The Department of Energy's Weatherization Assistance Program has continued funding improvements to the program increasing its user-friendliness and applicability. initial publication of this engineering manual coincides with availability of Version 6.1, November 1997, though algorithms described generally apply to all prior versions. Periodic updates of specific sections in the manual will permit maintaining a relevant document. This Engineering Manual delineates the assumptions used by NEAT in arriving at the measure recommendations based on the user's input of the building characteristics. Details of the actual data entry are available in the NEAT User's Manual (ORNL/Sub/91-SK078/1) and will not be discussed in this manual.

  2. The UK nephrostomy audit. Can a voluntary registry produce robust performance data?

    International Nuclear Information System (INIS)

    Chalmers, N.; Jones, K.; Drinkwater, K.; Uberoi, R.; Tawn, J.

    2008-01-01

    Aim: To investigate the effectiveness of the Royal College of Radiologists Audit Sub-Committee's national prospective registry of percutaneous nephrostomy, which enables participants to audit their practice and compare performance with predetermined standards. Methods: Following a limited retrospective audit, which permitted setting of achievable targets, a dataset was developed and all UK NHS acute hospitals were invited to participate in web-based prospective data collection. Results: Eighty-five out of 285 (29.8%) hospitals contributed 3262 cases over a 29 month period. A satisfactory level of performance was achieved with an overall technical success rate of 98% and a complication rate of 6.3%. Significant risk factors for complications included rigors, anaemia, and impaired renal function. Low frequency operators were shown to have a lower technical success rate and a higher complication rate than high frequency operators; however, target thresholds were exceeded in all groups. Sepsis was identified as a risk factor in the majority of serious complications and all deaths. Some anomalous results were found due to unusual interpretation of the data entry form in two centres, but no evidence of under-performance was identified at any centre. Conclusions: Some weaknesses of the registry are discussed. In view of the low response rate, the possibility of significant bias cannot be excluded. In addition, there is no objective verification of the data; therefore, the results have limited credibility. However, individual centres that accurately completed a representative sample of cases can have confidence that their performance achieves an acceptable standard

  3. Application of the EC eco-audit regulation in the energy industry

    International Nuclear Information System (INIS)

    Schulz, J.

    1994-01-01

    The eco-audit regulation isolates the precision of goals to improve operational environmental protection for observation, particularly with a view to the industrial energy economy. It is not wise without an investigation into the possible repercussions with other EU and national regulatory laws. Keywords here are: design of a heat application regulation according to the BImSchG, discussion over the introduction of an EC CO 2 Energy tax as well as the EC guidelines on reducing CO 2 emissions (SAVE). (orig./HP) [de

  4. Where Hospital Boards Often Fail: Auditing Leadership Performance.

    Science.gov (United States)

    Friedman, Susan Y; Rabkin, Mitchell T

    2018-03-06

    Hospital boards address quality of care and patient safety as well as financial performance through long-accepted practices. By contrast, a hospital's administrative operations and institutional culture are not usually subject to such detailed scrutiny. Yet, despite a healthy bottom line and patient commendations, hospital personnel can be underperforming, burdened with poor morale, and suffering from less than optimal leadership, unwarranted inefficiency, and ethically questionable management practices. The resulting employee dissatisfaction or disengagement can affect productivity, quality, turnover, innovation, patient and donor attraction and retention, public image, etc., and can be missed by an unsuspecting board. While boards do not scrutinize most administrative operations, they do examine financial performance, through review of the independent auditor's Management Letter. Designed to help the chief financial officer (CFO) improve the efficiency and integrity of the hospital's financial systems and to recommend improvements to the board for implementation (rather than to assess the CFO's performance), the Management Letter has no equal with respect to a comparable evaluation of the hospital's administrative performance and workplace culture. When, as is often the case, there is only superficial review of the chief executive officer, the board has no source of analysis or recommendations to improve the hospital's institutional environment. In this Invited Commentary, the authors suggest a methodology to provide such a review, leading to a Leadership Letter, and discuss its utility for both non-profit and for-profit organizations.

  5. Elements of Performance Management and Audit in Public Organizations

    Directory of Open Access Journals (Sweden)

    Gheorghe MINCULETE

    2015-12-01

    Full Text Available The concept of performance is a new one, having in mind the fact that, in order to achieve functional progress, public organizations are themselves determined to measure the results of their activity over a definite period of time. Nevertheless, a new characteristic regarding the implementation of this concept refers to the approach used by managers for putting it into practice that is the identification of the answers to the question: „What should be measured/monitored in order to have a better control over activities and which will determine their improvement?” The current article presents notions and elements specific to performance management at the level of public organizations, with a brief emphasis on the indicators and standards related to this domain.

  6. Optimization as investment decision support in a Swedish medium-sized iron foundry - A move beyond traditional energy auditing

    International Nuclear Information System (INIS)

    Thollander, Patrik; Mardan, Nawzad; Karlsson, Magnus

    2009-01-01

    Due to increased globalisation, industries are facing greater competition that is pressing companies into decreasing their expenses in order to increase their profits. As regards Swedish industry, it has been faced with substantial increases in energy prices in recent years. Barriers to energy efficiency such as imperfect information inhibit investments in energy efficiency measures, energy audits being one means of reducing barriers and overcoming imperfect information. However, an evaluation of such energy audits in Sweden reveals that it is chiefly low-cost measures that are undertaken as a result of an audit. Moreover, these audits often tend to focus on support processes such as ventilation, lighting, air compressors etc., while measures impacting production processes are often not as extensively covered, which underlines the need for further support in addition to energy audits. Decision support is practised in a variety of different disciplines such as optimization and simulation and the aim of this paper is to explore whether investment decision support practices may be used successfully towards small and medium-sized manufacturers in Sweden when complex production-related investment decisions are taken. The optimization results from the different cases, involving a foundry's investment in a new melting unit, indicate that with no electricity price fluctuations over the day, the investment seems sound as it lowers the overall energy costs. However, with fluctuating electricity prices, there are no large differences in energy costs between the option of retaining the existing five melting furnaces at the foundry and investing in a twin furnace and removing the holding furnaces - which was the initial investment plan for the foundry in the study. It would not have been possible to achieve this outcome without the use of investment decision support such as MIND. One of the main conclusions in this paper is that investment decision support, when strategic

  7. Proposed biopsy performance benchmarks for MRI based on an audit of a large academic center.

    Science.gov (United States)

    Sedora Román, Neda I; Mehta, Tejas S; Sharpe, Richard E; Slanetz, Priscilla J; Venkataraman, Shambhavi; Fein-Zachary, Valerie; Dialani, Vandana

    2018-05-01

    Performance benchmarks exist for mammography (MG); however, performance benchmarks for magnetic resonance imaging (MRI) are not yet fully developed. The purpose of our study was to perform an MRI audit based on established MG and screening MRI benchmarks and to review whether these benchmarks can be applied to an MRI practice. An IRB approved retrospective review of breast MRIs was performed at our center from 1/1/2011 through 12/31/13. For patients with biopsy recommendation, core biopsy and surgical pathology results were reviewed. The data were used to derive mean performance parameter values, including abnormal interpretation rate (AIR), positive predictive value (PPV), cancer detection rate (CDR), percentage of minimal cancers and axillary node negative cancers and compared with MG and screening MRI benchmarks. MRIs were also divided by screening and diagnostic indications to assess for differences in performance benchmarks amongst these two groups. Of the 2455 MRIs performed over 3-years, 1563 were performed for screening indications and 892 for diagnostic indications. With the exception of PPV2 for screening breast MRIs from 2011 to 2013, PPVs were met for our screening and diagnostic populations when compared to the MRI screening benchmarks established by the Breast Imaging Reporting and Data System (BI-RADS) 5 Atlas ® . AIR and CDR were lower for screening indications as compared to diagnostic indications. New MRI screening benchmarks can be used for screening MRI audits while the American College of Radiology (ACR) desirable goals for diagnostic MG can be used for diagnostic MRI audits. Our study corroborates established findings regarding differences in AIR and CDR amongst screening versus diagnostic indications. © 2017 Wiley Periodicals, Inc.

  8. An audit of ultrasonography performed and reported by trainee radiologists.

    Science.gov (United States)

    Eze, K C; Marchie, T T; Eze, C U

    2009-01-01

    Proforma information, instructions and procedures of training in radiology are lacking in Nigeria. To describe the errors in ultrasonography performed by unsupervised trainee radiologists. The radiology records of all ultrasound scans (USS) carried out and all reports that came back to the unit of the authors on account of misdiagnosis, doubtful diagnosis, misinformation or error in the reports were studied. The patients with the returned reports were rescanned where available by consultants and the collected data analysed. A total of 4680 patients had ultrasound studies without supervision resulting in 605 (12.93%) queried reports. The USS scans of 235 (5.02%) patients were repeated with consultants in attendance resulting in significant change in reports of 95 (2.03%) patients. Analysis of the request cards of 605 queried reports showed omission of relevant clinical information 463 (76.53%), outright wrong information 65 (10.73%),and unconventional abbreviations 139 (22.98%), while 493 (81.49%) were completed by a nurse, medical student or junior resident. Typographical errors comprised 174 (28.76%) of the 605 queried reports. False negative error was the highest type of error seen in 55 (57.89%) of the 95 patients with significant change in their report after repeat scan as lesions not detected were not documented. Trainee radiologists make significant errors in carrying out and reporting ultrasonography without adequate direct supervision of the study by their training consultants. Majority of the errors originate from lack of accurate filling of the patients request cards by the requesting physicians, lack of adequate preparation for the intended study, and typographical errors in writing reports. False negative reports are by far the greatest cause of errors recorded as lesions not detected were not documented.

  9. Routine environmental audit of the Hanford Site, Richland, Washington

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

    This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  10. Routine environmental audit of the Hanford Site, Richland, Washington

    International Nuclear Information System (INIS)

    1994-05-01

    This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

  11. The Role of Marketing Audit in Evaluation Sustainable Marketing Performance in Romanian Organizations

    Directory of Open Access Journals (Sweden)

    Daniel Serbănică

    2015-08-01

    Full Text Available In today`s society, marked by profound changes in consumer attitudes towards the environment and social issues, organizations are forced to behave responsibly, to be oriented towards a sustainable marketing. However the efforts of the organization should be evaluated periodically to see the extent to which objectives are achieved and the extent to which resource consumption leads to results. From the marketing perspective, this can be achieved through marketing audit, which is a tool for evaluating and controlling a marketing organization’s performance. This paper aims, through a documentary study in the first part and an exploratory quantitative research, in the second, to highlight the role and place of the audit of marketing in companies in Romania, to assess the effectiveness of marketing activity undertaken the principles of sustainability. The last part of the paper includes research findings and a series of theoretical and managerial recommendations on the use of marketing audit as a tool for assessing the sustainability of marketing companies in the target group, with the possibility of generalizing to all companies operating on the market in Romania.

  12. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

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

  13. The UK nephrostomy audit. Can a voluntary registry produce robust performance data?

    Energy Technology Data Exchange (ETDEWEB)

    Chalmers, N. [Royal College of Radiologists, London (United Kingdom)], E-mail: nicholas.chalmers@cmmc.nhs.uk; Jones, K.; Drinkwater, K.; Uberoi, R.; Tawn, J. [Royal College of Radiologists, London (United Kingdom)

    2008-08-15

    Aim: To investigate the effectiveness of the Royal College of Radiologists Audit Sub-Committee's national prospective registry of percutaneous nephrostomy, which enables participants to audit their practice and compare performance with predetermined standards. Methods: Following a limited retrospective audit, which permitted setting of achievable targets, a dataset was developed and all UK NHS acute hospitals were invited to participate in web-based prospective data collection. Results: Eighty-five out of 285 (29.8%) hospitals contributed 3262 cases over a 29 month period. A satisfactory level of performance was achieved with an overall technical success rate of 98% and a complication rate of 6.3%. Significant risk factors for complications included rigors, anaemia, and impaired renal function. Low frequency operators were shown to have a lower technical success rate and a higher complication rate than high frequency operators; however, target thresholds were exceeded in all groups. Sepsis was identified as a risk factor in the majority of serious complications and all deaths. Some anomalous results were found due to unusual interpretation of the data entry form in two centres, but no evidence of under-performance was identified at any centre. Conclusions: Some weaknesses of the registry are discussed. In view of the low response rate, the possibility of significant bias cannot be excluded. In addition, there is no objective verification of the data; therefore, the results have limited credibility. However, individual centres that accurately completed a representative sample of cases can have confidence that their performance achieves an acceptable standard.

  14. Performance audits and laboratory comparisons for SCOS97-NARSTO measurements of speciated volatile organic compounds

    Science.gov (United States)

    Fujita, Eric M.; Harshfield, Gregory; Sheetz, Laurence

    Performance audits and laboratory comparisons were conducted as part of the quality assurance program for the 1997 Southern California Ozone Study (SCOS97-NARSTO) to document potential measurement biases among laboratories measuring speciated nonmethane hydrocarbons (NMHC), carbonyl compounds, halogenated compounds, and biogenic hydrocarbons. The results show that measurements of volatile organic compounds (VOC) made during SCOS97-NARSTO are generally consistent with specified data quality objectives. The hydrocarbon comparison involved nine laboratories and consisted of two sets of collocated ambient samples. The coefficients of variation among laboratories for the sum of the 55 PAM target compounds and total NMHC ranged from ±5 to 15 percent for ambient samples from Los Angeles and Azusa. Abundant hydrocarbons are consistently identified by all laboratories, but discrepancies occur for olefins greater than C 4 and for hydrocarbons greater than C 8. Laboratory comparisons for halogenated compounds and biogenic hydrocarbons consisted of both concurrent ambient sampling by different laboratories and round-robin analysis of ambient samples. The coefficients of variation among participating laboratories were about 10-20 percent. Performance audits were conducted for measurement of carbonyl compounds involving sampling from a standard mixture of carbonyl compounds. The values reported by most of the laboratories were within 10-20 percent of those of the reference laboratory. Results of field measurement comparisons showed larger variations among the laboratories ranging from 20 to 40 percent for C 1-C 3 carbonyl compounds. The greater variations observed in the field measurement comparison may reflect potential sampling artifacts, which the performance audits did not address.

  15. Audit Energi dengan Pendekatan Metode MCDM-PROMETHEE untuk Konservasi serta Efisiensi Listrik di Rumah Sakit Haji Surabaya

    Directory of Open Access Journals (Sweden)

    Thoriq Rizkani Adiprama

    2012-09-01

    Full Text Available Energi merupakan salah satu faktor penting dalam operasional sebuah industri, khususnya rumah sakit.Industri rumah sakit merupakan salah satu industri yang memiliki tingkat ketergantungan tinggi terhadap kebutuhan energi untuk operasional usahanya.Kebutuhan energi yang tinggi menuntut manajemen rumah sakit melakukan efisiensi dalam penggunaannya.Sehingga diperlukan upaya konservasi untuk mencapai tujuan efisiensi. Audit energi merupakan salah satu cara untuk mengetahui apakah tingkat pemakaian energi di rumah sakit masuk dalam kategori boros atau efisien. Dari hasil audit, diketahui bahwa intensitas konsumsi energi rumah sakit haji berada di angka 17,648 kwh/m².Sesuai dengan standar yang telah ditetapkan oleh pemerintah angka tersebut masuk dalam kategori cukup efisien. Berdasarkan hasil tersebut terdapat peluang penghematan energi yang dapat dilakukan di rumah sakit, yaitu: (1 perubahan SOP fasilitas rumah sakit, (2 penyesuaian bangunan gedung rumah sakit, (3 penerapan teknologi hemat energi, (4 pelatihan dan pengembangan SDM.

  16. Energy audit data for a resort island in the South China Sea.

    Science.gov (United States)

    Basir Khan, M Reyasudin; Jidin, Razali; Pasupuleti, Jagadeesh

    2016-03-01

    The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article "Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea" [1].

  17. Energy audit data for a resort island in the South China Sea

    Science.gov (United States)

    Basir Khan, M. Reyasudin; Jidin, Razali; Pasupuleti, Jagadeesh

    2015-01-01

    The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article “Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea” [1]. PMID:26900590

  18. Audit Report on "Protection of the Department of Energy's Unclassified Sensitive Electronic Information"

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-08-01

    The Department of Energy and its contractors store and process massive quantities of sensitive information to accomplish national security, energy, science, and environmental missions. Sensitive unclassified data, such as personally identifiable information (PII), official use only, and unclassified controlled nuclear information require special handling and protection to prevent misuse of the information for inappropriate purposes. Industry experts have reported that more than 203 million personal privacy records have been lost or stolen over the past three years, including information maintained by corporations, educational institutions, and Federal agencies. The loss of personal and other sensitive information can result in substantial financial harm, embarrassment, and inconvenience to individuals and organizations. Therefore, strong protective measures, including data encryption, help protect against the unauthorized disclosure of sensitive information. Prior reports involving the loss of sensitive information have highlighted weaknesses in the Department's ability to protect sensitive data. Our report on Security Over Personally Identifiable Information (DOE/IG-0771, July 2007) disclosed that the Department had not fully implemented all measures recommended by the Office of Management and Budget (OMB) and required by the National Institute of Standards and Technology (NIST) to protect PII, including failures to identify and encrypt PII maintained on information systems. Similarly, the Government Accountability Office recently reported that the Department had not yet installed encryption technology to protect sensitive data on the vast majority of laptop computers and handheld devices. Because of the potential for harm, we initiated this audit to determine whether the Department and its contractors adequately safeguarded sensitive electronic information. The Department had taken a number of steps to improve protection of PII. Our review, however

  19. Advanced Performance Hydraulic Wind Energy

    Science.gov (United States)

    Jones, Jack A.; Bruce, Allan; Lam, Adrienne S.

    2013-01-01

    The Jet Propulsion Laboratory, California Institute of Technology, has developed a novel advanced hydraulic wind energy design, which has up to 23% performance improvement over conventional wind turbine and conventional hydraulic wind energy systems with 5 m/sec winds. It also has significant cost advantages with levelized costs equal to coal (after carbon tax rebate). The design is equally applicable to tidal energy systems and has passed preliminary laboratory proof-of-performance tests, as funded by the Department of Energy.

  20. Energy Performance of Buildings

    DEFF Research Database (Denmark)

    Heiselberg, Per

    2007-01-01

    "Sustainable development" has been defined best by the Brundtland Commission as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". Adequate and affordable energy supplies have been key to economic development and are c......"Sustainable development" has been defined best by the Brundtland Commission as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". Adequate and affordable energy supplies have been key to economic development...... and are central to improving social and economic well- being, and human welfare and raising living standards. Even if energy is essential for development, it is only a means to an end. The end is good health, high living standards, a sustainable economy and a clean environment. The European Climate change...... programme (ECCP) was established in June 2000 to help identify the most environmentally cost-effective measures enabling the EU to meet its target under the Kyoto Protocol, namely an 8% reduction in greenhouse gas emissions from 1990 levels by 2012. Energy use in buildings accounts for almost half of all CO...

  1. Improving energy efficiency in industrial energy systems an interdisciplinary perspective on barriers, energy audits, energy management, policies, and programs

    CERN Document Server

    Thollander, Patrik

    2012-01-01

    Industrial energy efficiency is one of the most important means of reducing the threat of increased global warming. Research however states that despite the existence of numerous technical energy efficiency measures, its deployment is hindered by the existence of various barriers to energy efficiency. The complexity of increasing energy efficiency in manufacturing industry calls for an interdisciplinary approach to the issue. Improving energy efficiency in industrial energy systems applies an interdisciplinary perspective in examining energy efficiency in industrial energy systems, and discuss

  2. FINANCIAL AUDIT AND BENCHMARKING IN THE CONSTRUCTION INDUSTRY - A STEP TOWARDS PERFORMANCE

    Directory of Open Access Journals (Sweden)

    GRIGORE MARIAN

    2015-07-01

    Full Text Available Knowledge on and application of the legislation and professional reasoning in a professional manner related to control and situation in the field, of the control methods and procedures, is one of the essential premises that ensures efficiency and finality in the activity of patrimony control of an entity in the constructions field. A financial audit, which aims at an integrated control, provides conclusions on the entire activity. It fully characterizes the efforts and the results and it can also show faults, deficiencies and frauds in their entirety. The stocks cannot be simply taken into account as they are in a balance sheet and say straight away that the entity has sufficient stocks and it is performant. It is necessary to have a stock audit in order to highlight the accordance between the records and the physical stocks or their movement. The same reasoning also applies to outstanding debts, purchase/selling of real estate, rents of real estates, verification of contractual obligations, declarations regarding and actual payment of taxes to the state budget and the state social security budget etc. The relationship between audit and the benchmarking plan is given precisely by the final result of a performance evaluation and in order to get to a correct result it is necessary to have correct data and financial indicators. Otherwise, the risk is to evaluate an entity as performant and shortly after that it goes into bankruptcy. Benchmarking is a support instrument for decision-making, a continuous evaluation process, a mean of looking for the most performant methods to do a given activity. It is a system of information that allows an entity to show its development strategy, a technique for determining its competitive advantages and to learn about its products, services and operations by comparing them with the best ones. This instrument is part of the flexible management techniques that are based on learning, on initiative, together with ABM

  3. Windows with improved energy performance

    DEFF Research Database (Denmark)

    Noyé, Peter Anders; Laustsen, Jacob Birck; Svendsen, Svend

    2002-01-01

    According to the Danish energy protocol, Energy 21, one of the goals with highest priority is to reduce the CO2-emission. Energy consumption for domestic heating is a major contributor to the CO2-emission; hence one of the primary efforts to reach the goal is by saving energy in the households...... performances. During the last 20 years the U-value of the glazing part of windows has been improved considerably, but the frame part has not followed the same development with respect to energy performance. Therefore an increasingly large part of the total heat loss through windows is relating to the frame...... part, for which reason, as far as energy efficiency and total economy are concerned, it has become more interesting to further develop frame structures. Traditionally, the energy performance of windows has primarily been characterised by the heat loss coefficient, U-value. However as the heat loss has...

  4. Inter-teaching: Improving the Academic Performance of Auditing Students in Vietnam

    Directory of Open Access Journals (Sweden)

    Mark Wheaton

    2016-12-01

    Full Text Available The aim of this study is to investigate the effectiveness of inter-teaching; a student engagement pedagogy associated with behavioural and engagement theories and designed to engage students in their own learning. This methodology was introduced as a response to create a more positive outcome for students studying an auditing course who have historically experienced difficulties with successfully completing the subject. Inter-teaching was implemented and its effectiveness measured by comparing the final exam grade distributions from inter-teaching and the lecture tutorial teaching methods. Using a quantitative research methodology, students fail grade distributions were significantly lower in the inter-teaching semesters compared to previous semesters where the instructional method of teaching was the lecture model. The results suggested that inter-teaching may be a more effective method of teaching, resulting in an improved academic performance in the auditing course. It is expected that this study will contribute towards the effectiveness of student learning, an improvement in pass rates, and overall greater student satisfaction in advanced accounting courses.

  5. Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating Variable

    Directory of Open Access Journals (Sweden)

    Kartika Dewi

    2016-09-01

    Full Text Available This article aimed to examine the influence of Corporate Social Responsibility (CSR disclosure to the financial performance proxy on Return on Assets (ROA, Return on Equity (ROE, and company value proxy on Price to Book Value (PBV empirically as well as knowing the existence of the audit quality as moderating variable whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data. Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results of this study showed that Corporate Social Responsibility (CSR disclosure had an effect on ROA, but had no effect on ROE and PBV, and audit quality as a moderating variable could not affect the relationship of CSR disc losure on ROA, ROE, and PBV.

  6. Windows with improved energy performances

    DEFF Research Database (Denmark)

    Laustsen, Jacob Birck; Svendsen, Svend

    2003-01-01

    Heat loss through windows represents a considerable part of the total heat loss from houses. However, apart from providing daylight access and view, windows offer a unique potential for solar gain to be exploited during the heating season. Until now valuation of the energy performance of windows...... has primary focused on the heat loss coefficient, U-value. However, as the U-value, especially for the glazing part, has improved considerably during the last years, the total solar energy transmittance, g-value, has become equally important to the total energy performance of windows. Improved energy...... resulted in a window with a positive net energy gain (in short the Net Gain Window), which means that it contributes to the space heating of the building. All improvements are based on existing technology and manufacturing methods. The results from this work show that the energy performances of windows can...

  7. The Role Of Marketing Environment Audit In Marketing Performance Through Index Of Services Marketing Excellence ISME In Bandung Stars Hotel

    Directory of Open Access Journals (Sweden)

    Likewati

    2015-08-01

    Full Text Available Abstract The purpose of this paper is to explain the marketing performance of stars hotel in Bandung city Indonesia through variables marketing environment audit Kotler et.al 1977 in which their effects are mediated through variable services marketing audit known as Index of Services Marketing ExcellenceISME BerryConant and Parasuraman 1991. The Population in this study consist of 73 hotels with various stars i.e 3 star hotels 4 and 5 in the city hotel in Bandung. From this population 30 stars hotels ware collected ramdomly in which 15 of them are 3- stars hotel 11 are 4- stars hotel and 5 are 5- stars hotels. Other than that some informan were interviewed to formed a qualitative aspect of this study one informan from each stars hotel and one from hotel organization in Bandung. To analyzed the quantitative data we used Partial Least Squares using SmartPLS-2 and Maxqda-11 to anlyzed the qualitative data. The results of the study show that the influence of marketing audit services ISME to the hotels marketing performance is not significant both variable in marketing environment audit significanly affect the marketing performance but Macro Environment audit is not significantly affect the ISME whereas task environment audit significantly affect the ISME. Thus there is no indirect effect of Marketing Environment to the marketing Performance. Our finding give a special case of ISME aplication to hotel industry proposed by Berry 1991which is used in services industry in general. The model proposed in this paper related to the work of Wu 2011 in that we use ISME in addition to enviromental variables. Other benefit from this study implied that hotels must conduct a regular evaluation of their marketing activities and strategies comprehensively sistematicaly periodicaly and objectively.

  8. 49 CFR 385.337 - What happens if a new entrant refuses to permit a safety audit to be performed on its operations?

    Science.gov (United States)

    2010-10-01

    ... safety audit to be performed on its operations? 385.337 Section 385.337 Transportation Other Regulations... TRANSPORTATION FEDERAL MOTOR CARRIER SAFETY REGULATIONS SAFETY FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.337 What happens if a new entrant refuses to permit a safety audit to be performed on its...

  9. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  10. EINSTEIN - Expert system for an Intelligent Supply of Thermal Energy in Industry. Audit methodology and software tool

    Energy Technology Data Exchange (ETDEWEB)

    Schweiger, Hans; Danov, Stoyan (energyXperts.NET (Spain)); Vannoni, Claudia; Facci, Enrico (Sapienza Univ. of Rome, Dept. of Mechanics and Aeronautics, Rome (Italy)); Brunner, Christoph; Slawitsch, Bettina (Joanneum Research, Inst. of Sustainable Techniques and Systems - JOINTS, Graz (Austria))

    2009-07-01

    For optimising thermal energy supply in industry, a holistic integral approach is required that includes possibilities of demand reduction by heat recovery and process integration, and by an intelligent combination of efficient heat and cold supply technologies. EINSTEIN is a tool-kit for fast and high quality thermal energy audits in industry, composed by an audit guide describing the methodology and by a software tool that guides the auditor through all the audit steps. The main features of EINSTEIN are: (1) a basic questionnaire helps for systematic collection of the necessary information with the possibility to acquire data by distance; (2) special tools allow for fast consistency checking and estimation of missing data, so that already with very few data some first predictions can be made; (3) the data processing is based on standardised models for industrial processes and industrial heat supply systems; (4) semi-automatization: the software tool gives support to decision making for the generation of alternative heat and cold supply proposals, carries out automatically all the necessary calculations, including dynamic simulation of the heat supply system, and creates a standard audit report. The software tool includes modules for benchmarking, automatic design of heat exchanger networks, and design assistants for the heat and cold supply system. The core of the expert system software tool is available for free, as an open source software project. This type of software development has shown to be very efficient for dissemination of knowledge and for the continuous maintenance and improvement thanks to user contributions.

  11. Impact of audit and feedback and pay-for-performance interventions on pediatric hospitalist discharge communication with primary care providers.

    Science.gov (United States)

    Tejedor-Sojo, Javier; Creek, Tracy; Leong, Traci

    2015-01-01

    The study team sought to improve hospitalist communication with primary care providers (PCPs) at discharge through interventions consisting of (a) audit and feedback and (b) inclusion of a discharge communication measure in the incentive compensation for pediatric hospitalists. The setting was a 16-physician pediatric hospitalist group within a tertiary pediatric hospital. Discharge summaries were selected randomly for documentation of communication with PCPs. At baseline, 57% of charts had documented communication with PCPs, increasing to 84% during the audit and feedback period. Following the addition of a financial incentive, documentation of communication with PCPs increased to 93% and was sustained during the combined intervention period. The number of physicians meeting the study's performance goal increased from 1 to 14 by the end of the study period. A financial incentive coupled with an audit and feedback tool was effective at modifying physician behavior, achieving focused, measurable quality improvement gains. © 2014 by the American College of Medical Quality.

  12. Online-based energy auditing and incentive mechanisms to reduce domestic energy consumption

    OpenAIRE

    Lossin, Felix; Staake, Thorsten; Fleisch, Elgar

    2014-01-01

    Domestic energy consumption accounts for about 20-30% of total energy use in western countries [1], [2]. On the level of single households, however, energy consumption tends to vary greatly. This is particularly due to differences regarding behavior and decisions made by individuals. For example, heating and ventilation behavior, the intensity of the use of electrical appliances and hot water, as well as home insulation and weatherization provisions affect total energy consumption. Therefore,...

  13. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR COARSE PARTICULATE MATTER (PM2.5-10)

    Science.gov (United States)

    Databases derived from human health effects research play a vital role in setting environmental standards. An underlying assumption in using these databases for standard setting purposes is that they are of adequate quality. The performance auditing program described in this ma...

  14. Energy performance evaluation of AAC

    Science.gov (United States)

    Aybek, Hulya

    The U.S. building industry constitutes the largest consumer of energy (i.e., electricity, natural gas, petroleum) in the world. The building sector uses almost 41 percent of the primary energy and approximately 72 percent of the available electricity in the United States. As global energy-generating resources are being depleted at exponential rates, the amount of energy consumed and wasted cannot be ignored. Professionals concerned about the environment have placed a high priority on finding solutions that reduce energy consumption while maintaining occupant comfort. Sustainable design and the judicious combination of building materials comprise one solution to this problem. A future including sustainable energy may result from using energy simulation software to accurately estimate energy consumption and from applying building materials that achieve the potential results derived through simulation analysis. Energy-modeling tools assist professionals with making informed decisions about energy performance during the early planning phases of a design project, such as determining the most advantageous combination of building materials, choosing mechanical systems, and determining building orientation on the site. By implementing energy simulation software to estimate the effect of these factors on the energy consumption of a building, designers can make adjustments to their designs during the design phase when the effect on cost is minimal. The primary objective of this research consisted of identifying a method with which to properly select energy-efficient building materials and involved evaluating the potential of these materials to earn LEED credits when properly applied to a structure. In addition, this objective included establishing a framework that provides suggestions for improvements to currently available simulation software that enhance the viability of the estimates concerning energy efficiency and the achievements of LEED credits. The primary objective

  15. Methodology to Assess No Touch Audit Software Using Simulated Building Utility Data

    Energy Technology Data Exchange (ETDEWEB)

    Cheung, Howard [Purdue Univ., West Lafayette, IN (United States); Braun, James E. [Purdue Univ., West Lafayette, IN (United States); Langner, M. Rois [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-10-01

    This report describes a methodology developed for assessing the performance of no touch building audit tools and presents results for an available tool. Building audits are conducted in many commercial buildings to reduce building energy costs and improve building operation. Because the audits typically require significant input obtained by building engineers, they are usually only affordable for larger commercial building owners. In an effort to help small building and business owners gain the benefits of an audit at a lower cost, no touch building audit tools have been developed to remotely analyze a building's energy consumption.

  16. Final Technical Report. Training in Building Audit Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Brosemer, Kathleen [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

    2015-03-27

    In 2011, the Tribe proposed and was awarded the Training in Building Audit Technologies grant from the DOE in the amount of $55,748 to contract for training programs for infrared cameras, blower door technology applications and building systems. The coursework consisted of; Infrared Camera Training: Level I - Thermal Imaging for Energy Audits; Blower Door Analysis and Building-As-A-System Training, Building Performance Institute (BPI) Building Analyst; Building Envelope Training, Building Performance Institute (BPI) Envelope Professional; and Audit/JobFLEX Tablet Software. Competitive procurement of the training contractor resulted in lower costs, allowing the Tribe to request and receive DOE approval to additionally purchase energy audit equipment and contract for residential energy audits of 25 low-income Tribal Housing units. Sault Tribe personnel received field training to supplement the classroom instruction on proper use of the energy audit equipment. Field experience was provided through the second DOE energy audits grant, allowing Sault Tribe personnel to join the contractor, Building Science Academy, in conducting 25 residential energy audits of low-income Tribal Housing units.

  17. A survey of community child health audit.

    Science.gov (United States)

    Spencer, N J; Penlington, E

    1993-03-01

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

  18. Analysis of electrical audit and energy efficiency in building Hotel BC, North Jakarta

    Science.gov (United States)

    Wahyudi Biantoro, Agung

    2018-03-01

    The Hotel BC is using power source from PLN with capacity of 4300 kVA which is divided into 3 units of 2000 kVA transformer. Transformers are used to supply the load of Mall tenants, and Utility loads, such as Chiller, pumps and others. Problems found in the field are complaints from the hotel regarding the safety of electrical installations and wasteful, inefficient electrical costs. The purpose of this study is to check the electrical installation in the building and determine the Energy Use Intensity (EUI) and the cost of payment according to usage based on historical data of the building then compare it with the EUI standard of Ministry of Energy and Mineral Resources of Indonesia. The method used is survey measurement method and quantitative descriptive analysis by comparing in general condition of energy consumption of this building with standard issued by Ministry of Energy and Mineral Resources of Indonesia. The EUI is average 645.58 kWh/m2/year, or 53.79 kWh/m2/month, this is inefficient category, because its EUI value is > 24 kWh / m2 / month. For Electrical audit on imaging thermal test at Panel Out Going of chiller pump, 200 ampere, the highest temperature is 97.3° C, at 200 ampere phase S termination, and this is included in the major category. The numbers of hot spots on the Capacitor bank panels are 10 major points and Chiller panel has 10 major. There are many major points and they are quite dangerous because they can cause fire hazard on the panel. The AC average temperature and humidity distribution did not meet the standard of SNI (Indonesia National Standard).

  19. Energy Efficiency Analysis And Auditing Of Ethiopian University Buildings Case Of Buildings In Arba Minch Institute Of Technology

    Directory of Open Access Journals (Sweden)

    Engidaw Abel Hailu

    2017-09-01

    Full Text Available In this paper the results of the energy audit of buildings in Arba Minch Institute of Technology AMIT are presented. The objective of the study was to identify the energy lossy applications activities and traditions and to suggest the least costly energy conservation mechanisms. All functional lighting systems office equipment desktop computers and water fixtures showerheads dishwashers toilet flushers and hand washers are taken into consideration for the study. Increased energy consumption due to daytime operation of lighting systems inactive mode operation office equipment and desktop computers and poor water management practices were the focus of the study. Based on the audit results poor water management practice in the campus contributes the most to the total energy loss followed by the inactive mode energy consumption of desktop computers and daytime operation of outdoor lighting systems. Therefore a significant amount of energy can be saved by practicing regular maintenance of water fixtures and pipes in the campus. Moreover awareness creation campaign can help a lot in reducing the energy loss which could be resulted from inactive mode energy consumption of computers and daytime operation of lamps. Installation of electronic day light control and motion detection systems can be potentially used to reduce the energy consumption of lighting systems operating in the daytime and in class rooms and halls both in the day and night time respectively.

  20. Effects of Human Resource Audit on Employee Performance in Secondary Schools in Kenya; a Case of Non Teaching Staff in Secondary Schools in Nyamache Sub County

    Science.gov (United States)

    Moke, Oeri Lydia; Muturi, Willy

    2015-01-01

    Human Resources Audit measures human resource outputs and effectiveness under the given circumstances and the degree of utilization of human resource skills. The purpose of the study was to assess the effect of Human resource Audit on employee performance in secondary schools in Nyamache Sub County. The specific objectives for the study included…

  1. Audit experience in external individual monitoring services accreditation in Brazil

    International Nuclear Information System (INIS)

    Martins, M.M.; Fonseca, E.S.; Pereira, W.W.; Ramos, M.M.O.; Salati, I.P.A.

    1998-01-01

    Brazilian Nuclear Energy Commission (CNEN) has been carrying out an accreditation program for the External Individual Monitoring Services (named SMIE) for about 45.000 workers involved with ionizing radiation. One of this steps of this accreditation program is the audit to each SMIE. The main audit objective is to verify and to check organizational documentation, system performance test, technical personnel ability and training, quality assurance system procedures and records, essential equipment and facilities and reliability of dose reports. In order to avoid a different audit for each SMIE, effort were made to obtain a standard process. Two aspects were considered the most relevant ones: human resources training and audit procedures. To achieve the first one, a practical and theoretical course taking into account auditing needs was elaborated. As well as experience in one of the technical related areas, an important condition to be member of an audit team is to obtain satisfactory approval in one of the offered courses. In order to accomplish the second point, a set of documents was implemented such as an audit checklist, audit report models, and procedures and recommendations to audit. Up to February 1998, 12 accreditation audits were performed. The main points of this program as well as an assessment of its difficulties and success are reported in this work

  2. Objective and subjective factors of efficiency and performance of medical audit

    Directory of Open Access Journals (Sweden)

    V. S. Biryukov

    2017-01-01

    Full Text Available The work is devoted to analysis factors affecting the effective operation of quality management systems in health care institutions. It is shown important role of quality of carrying out audits, internal and external, in elimination of various kinds of risks and discrepancies in activity of medical institutions. Two main factors were revealed which influencing the quality of audit: 1. Subjective or "human" factor, consisting in sufficient motivation of the top management and internal auditors of medical institutions. 2. Objective or technological factor, consisting in sufficient training of internal auditors, adequacy selected audit methodology, etc.

  3. Comprehensive Auditing in Nuclear Medicine Through the International Atomic Energy Agency Quality Management Audits in Nuclear Medicine (QUANUM) Program. Part 1: the QUANUM Program and Methodology.

    Science.gov (United States)

    Dondi, Maurizio; Torres, Leonel; Marengo, Mario; Massardo, Teresa; Mishani, Eyal; Van Zyl Ellmann, Annare; Solanki, Kishor; Bischof Delaloye, Angelika; Lobato, Enrique Estrada; Miller, Rodolfo Nunez; Paez, Diana; Pascual, Thomas

    2017-11-01

    An effective management system that integrates quality management is essential for a modern nuclear medicine practice. The Nuclear Medicine and Diagnostic Imaging Section of the International Atomic Energy Agency (IAEA) has the mission of supporting nuclear medicine practice in low- and middle-income countries and of helping them introduce it in their health-care system, when not yet present. The experience gathered over several years has shown diversified levels of development and varying degrees of quality of practice, among others because of limited professional networking and limited or no opportunities for exchange of experiences. Those findings triggered the development of a program named Quality Management Audits in Nuclear Medicine (QUANUM), aimed at improving the standards of NM practice in low- and middle-income countries to internationally accepted standards through the introduction of a culture of quality management and systematic auditing programs. QUANUM takes into account the diversity of nuclear medicine services around the world and multidisciplinary contributions to the practice. Those contributions include clinical, technical, radiopharmaceutical, and medical physics procedures. Aspects of radiation safety and patient protection are also integral to the process. Such an approach ensures consistency in providing safe services of superior quality to patients. The level of conformance is assessed using standards based on publications of the IAEA and the International Commission on Radiological Protection, and guidelines from scientific societies such as Society of Nuclear Medicine and Molecular Imaging (SNMMI) and European Association of Nuclear Medicine (EANM). Following QUANUM guidelines and by means of a specific assessment tool developed by the IAEA, auditors, both internal and external, will be able to evaluate the level of conformance. Nonconformances will then be prioritized and recommendations will be provided during an exit briefing. The

  4. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

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

  5. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

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

  6. AIRMaster: Compressed air system audit software

    International Nuclear Information System (INIS)

    Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.

    1997-01-01

    The project goal was to develop a software tool, AIRMaster, and a methodology for performing compressed air system audits. AIRMaster and supporting manuals are designed for general auditors or plant personnel to evaluate compressed air system operation with simple instrumentation during a short-term audit. AIRMaster provides a systematic approach to compressed air system audits, analyzing collected data, and reporting results. AIRMaster focuses on inexpensive Operation and Maintenance (O and M) measures, such as fixing air leaks and improving controls that can significantly improve performance and reliability of the compressed air system, without significant risk to production. An experienced auditor can perform an audit, analyze collected data, and produce results in 2--3 days. AIRMaster reduces the cost of an audit, thus freeing funds to implement recommendations. The AIRMaster package includes an Audit Manual, Software and User's manual, Analysis Methodology Manual, and a Case Studies summary report. It also includes a Self-Guided Tour booklet to help users quickly screen a plant for efficiency improvement potentials, and an Industrial Compressed Air Systems Energy Efficiency Guidebook. AIRMaster proved to be a fast and effective audit tool. In sever audits AIRMaster identified energy savings of 4,056,000 kWh, or 49.2% of annual compressor energy use, for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Available airflow increased between 11% and 51% of plant compressor capacity, leading to potential capital benefits from 40% to 230% of first year energy savings

  7. Factors Influencing Clinical Performance of Baccalaureate Nursing Majors: A Retrospective Audit.

    Science.gov (United States)

    Johnston, Sandra; Fox, Amanda; Coyer, Fiona Maree

    2018-06-01

    Transition of nursing student to new graduate depends on successful completion of clinical work placement during an undergraduate course. Supporting students during the clinical placement is imperative. This study examined associations between grade point average, domestic or international status, course entry qualification, and single or dual nursing degree to successful completion of clinical placement. A retrospective audit of 665 students in a baccalaureate nursing program was conducted to examine factors influencing clinical performance of baccalaureate nursing students. A significant association between entry qualification, lower grade point average, international status, and receipt of a constructive note was found: χ 2 = 8.678, df = 3, p = .034, t(3.862), df = 663, p ⩽ .001, and Fisher's exact test = 8.581, df = 1, p = .003, respectively. Understanding factors that affect clinical performance may help early identification of students at risk and allow for supportive intervention during placement and subsequent program completion. [J Nurs Educ. 2018;57(6):333-338.]. Copyright 2018, SLACK Incorporated.

  8. AUDIT plan documenting method

    International Nuclear Information System (INIS)

    Cornecsu, M.

    1995-01-01

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

  9. Metering and energy audit : the key to success; Mesurage et verification energetique : la cle du succes

    Energy Technology Data Exchange (ETDEWEB)

    Milot, J. [Econoler, Quebec, PQ (Canada)

    2010-01-01

    The most widely used measurement and verification (M and V) procedure for energy performance contracting (EPC) projects is the International Performance Measurement and Verification Protocol (IPMVP). This article discussed the IPMVP as a tool for measuring the success of energy efficiency projects. The IPMVP provides an overview of current best practice techniques available for verifying results of energy efficiency, water efficiency and renewable energy projects in commercial and industrial facilities. Facility operators can use the IPMVP to evaluate and improve facility performance. Energy conservation measures (ECMs) covered in the protocol include fuel saving measures, water efficiency measures, load shifting and energy reductions through installation or retrofit of equipment, or modification of operating procedures. 2 figs.

  10. Audit Database and Information Tracking System

    Data.gov (United States)

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

  11. An audit on technical quality of root fillings performed by undergraduate students.

    Science.gov (United States)

    Fong, W; Heidarifar, O; Killough, S; Lappin, M J; El Karim, I A

    2018-04-01

    To evaluate radiographically the technical quality of root fillings performed by undergraduate dental students and to assess whether students were exposed to an appropriate endodontic case mix during their clinical training. A retrospective audit was undertaken evaluating the clinical records of patients who underwent endodontic procedures during the period from September 2015 to June 2016 in the Dental School at Queen's University Belfast, UK. Two final-year dental students were trained and calibrated to evaluate postoperative intra-oral periapical radiographs of completed root canal treatments using specific assessment criteria. Data were presented as frequencies, percentage and mean ± standard deviation (SD). Comparisons of treatment outcomes between groups (posterior and anterior teeth) were calculated using Fisher's exact test, and the level of significance was set at P  0.05). In the majority of the teeth treated by undergraduate students at Queen's University Belfast, the technical quality of the root filling was acceptable and students were exposed to an appropriate case mix for endodontic training. © 2017 International Endodontic Journal. Published by John Wiley & Sons Ltd.

  12. Inclusion of the Environmental Practices in Audits Performed at the Federal Institution of Education

    Directory of Open Access Journals (Sweden)

    Lilian Campagnin Luiz

    2014-08-01

    Full Text Available This article investigates whether an environmental audit has been conducted at a Federal Institution of Education. The specific objectives are to: i verify the environmental controls held at the institution, ii investigate the environmental audits within the institution; and, iii prepare a list containing the main environmental factors that could be monitored by the institution. The research has a descriptive purpose; the procedures we used are bibliographic, document review, and case study. The research instrument is documentary research or primary sources to approach the problem in the qualitative way. The study sample is a federal institution of professional and technological education, and temporal analysis includes the years 2011, 2012 and 2013. Based upon the annual plan for internal audit activities, and on the annual report of the internal audit activities, we found that the institution has not conducted any environmental audits in the investigated period. The result was that, in relation to internal control, there is the obligation for the adoption of a Plan of Sustainable Logistics (PSL and its publicity on the institutional web page. We found the absence of the PSL at the institution, making it impossible to assert that the institution conducts internal environmental controls. We observed only a self-assessment in the institutional management report, in which one of its topics included information on sustainable procurement, awareness campaigns, and waste separation. Within the absence of the environmental controls and audits, we prepared a list containing the main factors that can be seen on environmental audits in the public educational institutions.

  13. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

    From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day pha...

  14. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

  15. THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW

    Directory of Open Access Journals (Sweden)

    Alexandra Narcisa CIOBAN (LUCAN

    2016-12-01

    Full Text Available Through this paper we propose to identify and present the latest trends in valuing the corporate governance and audit features in relation to the company performance, measured in financial terms. Our research is qualitative, as it covers a wide range of approache from the perspective of academics and practitioners in the field. In this regard, we consulted the most important resources in the world scientific electronic documentation, such as: Thomson Reuters Web of Science, SpringerLink platform, PROQUEST Central, Oxford Journals, Emerald Journals and other research platforms. The contribution of this research it is valuable both for researchers in the area of financial accounting and practitioners, and aims to identify the recent challenges of the corporate governance and audit in influencing the financial performance of major companies around the world. We analyzed a variety of scientific publications on this subject, more than 70 empirical studies conducted in the US, China, Russia, Japan, India, Malaysia, the Arab countries, UK, Germany, Spain, Romania, etc. After having conducted the research, we carried out a platform with representative variables for corporate governance, audit and financial performance which will serve for future studies in the field. This will facilitate the researchers’ choice for building econometric analysis models since we also surprised existing limitations.

  16. Report on audit of the US Department of Energy's identification and disposal of nonessential land

    International Nuclear Information System (INIS)

    1997-01-01

    This document presents the results of an audit of four US DOE facilities to determine whether any land holdings are excess to current and anticipated future needs. Facilities audited were the Hanford Site, the Oak Ridge Reservation, the Idaho National Engineering Laboratory, and the Brookhaven Laboratory. Audit findings were that 309,000 acres at the Hanford, Oak Ridge, and Idaho sites were not essential to carrying out current and foreseeable mission requirements. It is recommended that the DOE dispose of the nonessential land holdings, reevaluate requirements for remaining land holdings and dispose of any additional nonessential land, and reevaluate the policy of defining ecosystem management as a valid basis for retaining Department real property. 2 tabs

  17. Field Audit Checklist Tool (FACT)

    Science.gov (United States)

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

  18. Comprehensive monitoring system - essential tool to show the results of the energy audit and voluntary agreement programmes

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    Without visible results political support to an energy efficiency programme will dissolve in a few years. Therefore high-quality monitoring and reporting systems are essential to maintain a long-term commitment. Both in Finnish Energy Audit Programme (EAP), began in 1992, and in Voluntary Agreement Scheme (VA), began in 1997, bottom-up monitoring systems have been in place almost since the beginning. These policy measures and their monitoring systems are integrated. For the EAP monitoring system data is collected in three phases: subsidies granted; the energy auditing volumes in different sectors submitted EA reports; proposed measures and saving potentials. VA annual reporting; status of implementation of the proposed measures in EA reports and implementing rate for saving potentials. In VA scheme the companies and communities report annually on their energy consumption and on energy efficiency measures they have implemented or have decided to implement. Information on energy savings in energy units and energy costs as well as the required investment is reported in connection to the presented measures. The collected data is based on engineering calculations by the energy auditors. Since the companies have no incentives to submit exaggerated savings, the reported savings are equal to those figures the companies have used as criteria when deciding on the implementation of the measures. By 2005 these two policy measures have generated about 7 TWh annual savings, representing over 2 % of Finland's total energy end-use. In relation to the magnitude of savings brought in daylight, the investment on monitoring has really paid back.

  19. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  20. Development of an Evidence-Based Calibration Methodology Dedicated to Energy Audit of Office Buildings. Part 1: Methodology and Modeling.

    OpenAIRE

    Bertagnolio, Stéphane; Andre, Philippe

    2010-01-01

    1 Introduction To promote improvements in the HVAC installations of existing buildings, the article 9 of the EPBD directive establishes mandatory audits and inspections of air-conditioning systems. The development of auditing tools and procedures and the training of future auditors are the main objectives of the HARMONAC project launched in 2007. Four audit stages are generally distinguished: benchmarking, inspection, detailed audit and investment grade audit. Answering the questions en...

  1. Determination of Energy of a Clinical Electron Beam as Part of a Routine Quality Assurance and Audit System

    Science.gov (United States)

    Hernández-Bello, Jimmy; D'Souza, Derek; Rossenberg, Ivan

    2002-08-01

    A method to determine the electron beam energy and an electron audit based on the current IPEM electron Code of Practice has been devised. During the commissioning on the new Varian 2100CD linear accelerator in The Middlesex Hospital, two methods were devised for the determination of electron energy. The first method involves the use of a two-depth method, whereby the ratio of ionisation (presented as a percentage) measured by an ion chamber at two depths in solid water is used to compare against the baseline ionisation depth value for that energy. The second method involves the irradiation of an X-ray film in solid water to obtain a depth dose curve and, hence determine the half value depth and practical range of the electrons. The results showed that the two-depth method has a better accuracy, repeatability, reliability and consistency than the X-ray method. The results for the electron audit showed that electron absolute outputs are obtained from ionisation measurements in solid water, where the energy-range parameters such as practical range and the depth at which ionisation is 50% of that at the maximum for the depth-ionisation curve are determined.

  2. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  3. Auditing of sampling methods for air toxics at coal-fired power plants

    International Nuclear Information System (INIS)

    Agbede, R.O.; Clements, J.L.; Grunebach, M.G.

    1995-01-01

    Advanced Technology Systems, Inc. (ATS) with subcontract assistance from international Technology Corporation (IT) has provided external audit activities for Phase II of the Department of Energy-Pittsburgh Energy Technology Center's air emission test program. The objective of the audits is to help ensure that the data obtained from the emission tests are precise, accurate, representative, scientifically sound and legally defensible. This paper presents the criteria that were used to perform the external audits of the emission test program. It also describes the approach used by ATS and It in performing their audits. Examples of findings of the audits along with the actions take to correct problems and the subsequent effect of those actions on the test data are presented. The results of audit spikes performed at the Plant 1 test site are also discussed

  4. Auditing of sampling methods for air toxics at coal-fired power plants

    Energy Technology Data Exchange (ETDEWEB)

    Agbede, R.O.; Clements, J.L.; Grunebach, M.G. [Advanced Technology Systems, Inc., Monroeville, PA (United States)] [and others

    1995-11-01

    Advanced Technology Systems, Inc. (ATS) with subcontract assistance from international Technology Corporation (IT) has provided external audit activities for Phase II of the Department of Energy-Pittsburgh Energy Technology Center`s air emission test program. The objective of the audits is to help ensure that the data obtained from the emission tests are precise, accurate, representative, scientifically sound and legally defensible. This paper presents the criteria that were used to perform the external audits of the emission test program. It also describes the approach used by ATS and It in performing their audits. Examples of findings of the audits along with the actions take to correct problems and the subsequent effect of those actions on the test data are presented. The results of audit spikes performed at the Plant 1 test site are also discussed.

  5. 75 FR 57906 - Membership of the Defense Contract Audit Agency Senior Executive Service Performance Review Boards

    Science.gov (United States)

    2010-09-23

    ... publication of this notice. FOR FURTHER INFORMATION CONTACT: Sandra L. Burrell, Chief, Human Resources Management Division, Defense Contract Audit Agency, 8725 John J. Kingman Road, Suite 2133, Fort Belvoir... following are the names and titles of DCAA career executives appointed to serve as members of the DCAA...

  6. 76 FR 59664 - Membership of the Defense Contract Audit Agency Senior Executive Service Performance Review Boards

    Science.gov (United States)

    2011-09-27

    ... Date: Upon publication of this notice. FOR FURTHER INFORMATION CONTACT: Sandra L. Burrell, Chief, Human Resources Management Division, Defense Contract Audit Agency, 8725 John J. Kingman Road, Suite 2133, Fort...(c)(4), the following are the names and titles of DCAA career executives appointed to serve as...

  7. Auditing Staff-Management Communication in Schools: A Framework for Evaluating Performance.

    Science.gov (United States)

    Tourish, Dennis; Hargie, Owen

    1998-01-01

    Outlines the principles and procedures of an organizational communication audit as a measure of the effectiveness of personnel management in elementary and secondary schools, examining the principal tools used and the benefits that this approach offers to school management teams. (Author/MSE)

  8. Accelerating the energy retrofit of commercial buildings using a database of energy efficiency performance

    International Nuclear Information System (INIS)

    Lee, Sang Hoon; Hong, Tianzhen; Piette, Mary Ann; Sawaya, Geof; Chen, Yixing; Taylor-Lange, Sarah C.

    2015-01-01

    Small and medium-sized commercial buildings can be retrofitted to significantly reduce their energy use, however it is a huge challenge as owners usually lack of the expertise and resources to conduct detailed on-site energy audit to identify and evaluate cost-effective energy technologies. This study presents a DEEP (database of energy efficiency performance) that provides a direct resource for quick retrofit analysis of commercial buildings. DEEP, compiled from the results of about ten million EnergyPlus simulations, enables an easy screening of ECMs (energy conservation measures) and retrofit analysis. The simulations utilize prototype models representative of small and mid-size offices and retails in California climates. In the formulation of DEEP, large scale EnergyPlus simulations were conducted on high performance computing clusters to evaluate hundreds of individual and packaged ECMs covering envelope, lighting, heating, ventilation, air-conditioning, plug-loads, and service hot water. The architecture and simulation environment to create DEEP is flexible and can expand to cover additional building types, additional climates, and new ECMs. In this study DEEP is integrated into a web-based retrofit toolkit, the Commercial Building Energy Saver, which provides a platform for energy retrofit decision making by querying DEEP and unearthing recommended ECMs, their estimated energy savings and financial payback. - Highlights: • A DEEP (database of energy efficiency performance) supports building retrofit. • DEEP is an SQL database with pre-simulated results from 10 million EnergyPlus runs. • DEEP covers 7 building types, 6 vintages, 16 climates, and 100 energy measures. • DEEP accelerates retrofit of small commercial buildings to save energy use and cost. • DEEP can be expanded and integrated with third-party energy software tools.

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  11. Auditing measurement control programs

    International Nuclear Information System (INIS)

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

    1979-10-01

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

  12. Time to audit.

    Science.gov (United States)

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

    2012-09-01

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

  13. Environment, energy, and economic performance

    Energy Technology Data Exchange (ETDEWEB)

    Oberndorfer, Ulrich

    2009-09-25

    This thesis analyzes the relationship between environmental regulation as well as energy market developments on the one hand, and economic performance on the other. Due to its economic effects environmental regulation is controversially disputed. The thesis shows, however, that the economic impacts of the recently adopted climate policy in Europe, namely of the implementation of the European Union Emission Trading Scheme, have been modest at most. Consistent with economic theory, the low stringency of this regulatory measure that is aimed at combating man-made climate change is identified as one important driver of this result. Moreover, results presented in this thesis also indicate the important role which the political economy plays for the design of environmental regulation in general. These mechanisms are shown to be a driver of the low stringency and, consequently, of the small economic effects during the first phase of the European Union Emission Trading Scheme. The thesis highlights the role of investment stimulation if the goal of environmental regulation is not only the protection of the environment, but also the compatibility with economic goals. This thesis also provides new insights into the role of energy market developments for the economy. In this respect, the relevance of the EU carbon market for the financial market performance of European electricity generators is shown. Besides, this thesis particularly demonstrates the paramount importance of oil market developments for the economy as a whole. It suggests that amongst all natural resources, oil is the most relevant one to the pricing of Eurozone energy stocks. It is also shown that besides oil prices, oil volatility plays an important role for stock market development. Finally, the thesis highlights the relevance of oil market developments to the overall economy, in showing that unemployment in Germany is strongly affected by oil price shocks. In this respect, it also opposes claims that the

  14. 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

  15. The effect of energy performance regulations on energy consumption

    NARCIS (Netherlands)

    Guerra-Santin, O.; Itard, L.

    2012-01-01

    Governments have developed energy performance regulations in order to lower energy consumption in the housing stock. Most of these regulations are based on the thermal quality of the buildings. In the Netherlands, the energy efficiency for new buildings is expressed as the EPC (energy performance

  16. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  17. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  18. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  19. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  20. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  1. Energy performance of windows based on the net energy gain

    DEFF Research Database (Denmark)

    Svendsen, Svend; Kragh, Jesper; Laustsen, Jacob Birck

    2005-01-01

    The paper presents a new method to set up energy performance requirements and energy classes for windows of all dimensions and configurations. The net energy gain of windows is the solar gain minus the heat loss integrated over the heating season. The net energy gain can be calculated for one...... be expressed as a function of two parameters representing the energy performance and two parameters representing the geometry of the window. The two energy performance parameters are the net energy gain per area of the glazing unit and the sum of the heat losses through the frame and the assembly per length...... of the frame. The two geometry numbers are the area of the glazing unit relative to the window area and the length of the frame profiles relative to the window area. Requirements and classes for the energy performance of the window can be given by assigning values to the two energy performance parameters...

  2. Internal environmental protection audits: a suggested guide for US Department of Energy facilities

    International Nuclear Information System (INIS)

    Barisas, S.; Polich, J.; Habegger, L.; Surles, T.

    1983-08-01

    This manual has been prepared for use by any DOE facility as an aid for conducting an internal environmental-protection audit. The manual is organized in modular format, with each module covering a separate area of environmental protection. The questions within each module were developed from existing DOE orders, executive orders, federal statutes, and Environmental Protection Agency (EPA) regulations issued pursuant to specific environmental legislation. A bibliography of such legislation is included at the end of this section. Each module also includes questions about a facility's use of industrial standards of practice

  3. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

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

  4. How to estimate realistic energy savings in Energy Performance Certificates

    DEFF Research Database (Denmark)

    Wittchen, Kim Bjarne; Altmann, Nagmeh; Berecová, Monika

    Given the fact that most MS use fixed or other kinds of default values as boundary condition input for energy performance calculations, it is not surprising that the calculated energy performance differs from the measured energy consumption. As a consequence, the calculated energy savings due...... stationary calculation tools using monthly average values. The optimum solution for energy performance certificates and calculating realistic energy savings is to have two calculations. One calculation, using default values to calculate the label itself, and one with actual input parameters for calculating...... energy performance before and after implementing energy saving measures. Actual values though, may be difficult to identify, so there is a need to make adaptations to reality easy. Even if actual values are available, there are still issues that cause calculated energy savings to differ from the obtained...

  5. 10 CFR 950.41 - Monitoring/Auditing.

    Science.gov (United States)

    2010-01-01

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

  6. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

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

  7. Audit Report "Department of Energy Efforts to Manage Information Technology Resources in an Energy-Efficient and Environmentally Responsible Manner"

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-05-01

    necessary steps to reduce energy consumption and resource usage of their data centers, such as identifying and monitoring the amount of energy used at their facilities. We concluded that Headquarters programs offices (which are part of the Department of Energy's Common Operating Environment) as well as field sites had not developed and/or implemented policies and procedures necessary to ensure that information technology equipment and supporting infrastructure was operated in an energy-efficient manner and in a way that minimized impact on the environment. For example, although required by the Department, sites had not enabled computer equipment power management features designed to reduce energy consumption. In addition, officials within Headquarters programs and at the sites reviewed had not effectively monitored performance or taken steps to fully evaluate available reductions in energy usage at their facilities. Without improvements, the Department will not be able to take advantage of opportunities to reduce energy consumption and realize cost savings of nearly $23 million over the next five years at just the seven sites reviewed. We noted that the potential for reduced energy consumption at these sites alone was equivalent to the annual power requirements of over 2,400 homes or, alternatively, removing about 3,000 cars from the road each year. Many of the available energy reduction strategies, such as fully utilizing energy-efficient settings on the many computers used by the Department and its contractors, are 'low hanging fruit' in that they will provide immediate tangible energy savings at little or no cost. Others, such as a shift to thin-client computing, an environment that transfers the processing capabilities from an individual's desk to a shared server environment, will require some level of investment which can, based on available literature, be successfully recovered through reduced acquisition and support costs. In our judgment, given

  8. Energy Savings Performance Contract Energy Sales Agreement Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    None

    2017-08-14

    FEMP developed the Energy Savings Performance Contracting Energy Sales Agreement (ESPC ESA) Toolkit to provide federal agency contracting officers and other acquisition team members with information that will facilitate the timely execution of ESPC ESA projects.

  9. Audit in small and medium business

    OpenAIRE

    Marešová, Edita

    2009-01-01

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

  10. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

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

  11. Developing an Energy Performance Modeling Startup Kit

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2012-10-01

    In 2011, the NAHB Research Center began assessing the needs and motivations of residential remodelers regarding energy performance remodeling. This report outlines: the current remodeling industry and the role of energy efficiency; gaps and barriers to adding energy efficiency into remodeling; and support needs of professional remodelers to increase sales and projects involving improving home energy efficiency.

  12. Performance Limits of Communication with Energy Harvesting

    KAUST Repository

    Znaidi, Mohamed Ridha

    2016-01-01

    In energy harvesting communications, the transmitters have to adapt transmission to the availability of energy harvested during communication. The performance of the transmission depends on the channel conditions which vary randomly due to mobility

  13. WE-G-BRA-05: IROC Houston On-Site Audits and Parameters That Affect Performance

    Energy Technology Data Exchange (ETDEWEB)

    Kry, S; Dromgoole, L; Alvarez, P; Lowenstein, J; Molineu, A; Taylor, P; Followill, D [UT MD Anderson Cancer Center, Houston, TX (United States)

    2015-06-15

    Purpose: To highlight the IROC Houston on-site dosimetry audit program, and to investigate the impact of clinical conditions on the frequency of errors/recommendations noted by IROC Houston. Methods: The results of IROC Houston on-site audits from 2000-present were abstracted and compared to clinical parameters, this included 409 institutions and 1020 linacs. In particular, we investigated the frequency of recommendations versus year, and the impact of repeat visits on the number of recommendations. We also investigated the impact on the number of recommendations of several clinical parameters: the number and age of the linacs, the linac/TPS combination, and the scope of the QA program. Results: The number of recommendations per institution (3.1 average) has shown decline between 2000 and present, although the number of recommendations per machine (0.89) has not changed. Previous IROC Houston site visits did not Result in fewer recommendations on a repeat visit, but IROC Houston tests have changed substantially during the last 15 years as radiotherapy technology has changed. There was no impact on the number of recommendations based on the number of machines at the institution or the age of a given machine. The fewest recommendations were observed for Varian-Eclipse combinations (0.71 recs/machine), while Elekta- Pinnacle combinations yielded the most (1.62 recs/machine). Finally, in the TG-142 era (post-2010), those institutions that had a QA recommendation (n=77) had significantly more other recommendations (1.83 per institution) than those that had no QA rec (n=12, 1.33 per institution). Conclusion: Establishing and maintaining a successful radiotherapy program is challenging and areas of improvement can routinely be identified. Clinical conditions such as linac-TPS combinations and the establishment of a good QA program impact the frequency of errors/deficiencies identified by IROC Houston during their on-site review process.

  14. WE-G-BRA-05: IROC Houston On-Site Audits and Parameters That Affect Performance

    International Nuclear Information System (INIS)

    Kry, S; Dromgoole, L; Alvarez, P; Lowenstein, J; Molineu, A; Taylor, P; Followill, D

    2015-01-01

    Purpose: To highlight the IROC Houston on-site dosimetry audit program, and to investigate the impact of clinical conditions on the frequency of errors/recommendations noted by IROC Houston. Methods: The results of IROC Houston on-site audits from 2000-present were abstracted and compared to clinical parameters, this included 409 institutions and 1020 linacs. In particular, we investigated the frequency of recommendations versus year, and the impact of repeat visits on the number of recommendations. We also investigated the impact on the number of recommendations of several clinical parameters: the number and age of the linacs, the linac/TPS combination, and the scope of the QA program. Results: The number of recommendations per institution (3.1 average) has shown decline between 2000 and present, although the number of recommendations per machine (0.89) has not changed. Previous IROC Houston site visits did not Result in fewer recommendations on a repeat visit, but IROC Houston tests have changed substantially during the last 15 years as radiotherapy technology has changed. There was no impact on the number of recommendations based on the number of machines at the institution or the age of a given machine. The fewest recommendations were observed for Varian-Eclipse combinations (0.71 recs/machine), while Elekta- Pinnacle combinations yielded the most (1.62 recs/machine). Finally, in the TG-142 era (post-2010), those institutions that had a QA recommendation (n=77) had significantly more other recommendations (1.83 per institution) than those that had no QA rec (n=12, 1.33 per institution). Conclusion: Establishing and maintaining a successful radiotherapy program is challenging and areas of improvement can routinely be identified. Clinical conditions such as linac-TPS combinations and the establishment of a good QA program impact the frequency of errors/deficiencies identified by IROC Houston during their on-site review process

  15. Performance profiles of major energy producers 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-01

    Performance Profiles of Major Energy Producers 1994 is the eighteenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments in energy markets, with particular reference to the 24 major U.S. energy companies required to report annually on Form EIA-28. Financial information is reported by major lines of business, including oil and gas production, petroleum refining and marketing, other energy operations, and nonenergy businesses. Financial and operating results are presented in the context of energy market developments with a view toward identifying changing corporate strategies and measuring the performance of ongoing operations both in the United States and abroad.

  16. The European Energy Performance of Buildings Directive

    DEFF Research Database (Denmark)

    Petersen, Steffen; Hviid, Christian Anker

    This paper investigates the actual energy use for building operation with the calculated energy use according to the Danish implementation of the European Energy Performance of Buildings Directive (EPBD). This is important to various stakeholders in the building industry as the calculated energy...... performance is used for estimating investment security, operating budgets and for policy making. A case study shows that the actual and calculated energy use is practically the same in an average scenario. In the worst-case uncertainty scenario, the actual energy use is 20 % higher than the corrected...

  17. Prenatal screening for major congenital heart disease: assessing performance by combining national cardiac audit with maternity data.

    Science.gov (United States)

    Gardiner, Helena M; Kovacevic, Alexander; van der Heijden, Laila B; Pfeiffer, Patricia W; Franklin, Rodney Cg; Gibbs, John L; Averiss, Ian E; Larovere, Joan M

    2014-03-01

    Determine maternity hospital and lesion-specific prenatal detection rates of major congenital heart disease (mCHD) for hospitals referring prenatally and postnatally to one Congenital Cardiac Centre, and assess interhospital relative performance (relative risk, RR). We manually linked maternity data (3 hospitals prospectively and another 16 retrospectively) with admissions, fetal diagnostic and surgical cardiac data from one Congenital Cardiac Centre. This Centre submits verified information to National Institute for Cardiovascular Outcomes Research (NICOR-Congenital), which publishes aggregate antenatal diagnosis data from infant surgical procedures. We included 120 198 unselected women screened prospectively over 11 years in 3 maternity hospitals (A, B, C). Hospital A: colocated with fetal medicine, proactive superintendent, on-site training, case-review and audit, hospital B: on-site training, proactive superintendent, monthly telemedicine clinics, and hospital C: sonographers supported by local obstetrician. We then studied 321 infants undergoing surgery for complete transposition (transposition of the great arteries (TGA), n=157) and isolated aortic coarctation (CoA, n=164) screened in hospitals A, B, C prospectively, and 16 hospitals retrospectively. 385 mCHD recorded prospectively from 120 198 (3.2/1000) screened women in 3 hospitals. Interhospital relative performance (RR) in Hospital A:1.68 (1.4 to 2.0), B:0.70 (0.54 to 0.91), C:0.65 (0.5 to 0.8). Standardised prenatal detection rates (funnel plots) demonstrating inter-hospital variation across 19 hospitals for TGA (37%, 0.00 to 0.81) and CoA (34%, 0.00 to 1.06). Manually linking data sources produced hospital-specific and lesion-specific prenatal mCHD detection rates. More granular, rather than aggregate, data provides meaningful feedback to improve screening performance. Automatic maternal and infant record linkage on a national scale, requires verified, prospective maternity audit and integration of

  18. Development of the Latvian scheme for energy auditing of buildings and inspection of boilers and air-conditioning systems. Final report institutional set-up

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-12-01

    To implement EU directive 93/76/EEC on reduction of carbon dioxide emission by increasing energy efficiency and EU directive 2002/91/EC on building energy efficiency, Latvia must establish and institutional scheme and define all the organisations involved. From a general perspective the institutional scheme must as a minimum include the following four key players: the administrator, the operating unit, the auditors or independent experts, and finally the client. Furthermore, institutions dealing with financing of energy efficiency improvement activities, training and certification of experts, information about auditing and energy efficiency etc. need to be involved. At present there is no governmental or private Latvian organisation that could fully rearrange and assume the duties of an energy audit scheme secretariat. It is therefore recommended initially to place the secretariat as a separate, new unit within the Ministry of Economy, financed by the Ministry of Economy, with the intention of establishing at a later stage (after e.g. 5 years) a separate, new agency, an Energy Efficiency Agency partly financed by the incomes from the energy audit and boiler inspection schemes. The Secretariat should, both in its initial phase and later, assign the tasks of training, information campaigns, quality assurance and evaluation to external organisations. (BA)

  19. Subject, object and tasks of the marketing audit

    OpenAIRE

    Fayzulayeva, K.

    2009-01-01

    In the article issues of the marketing audit theory are considered. Views of different authors on the tasks and objects of the marketing audit and marketing control are suggested. Objectives and principles of marketing audit performing are determined.

  20. The audit boiler-room. A methodology applied to the energy demand mastership; L'audit chaufferie. Une methodologie au service de la maitrise de la demande d'energie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-07-01

    This paper presents the context and the content of the guideline audit of boiler-rooms. This guideline, presented as a decision making tool, has been created to help the foremen to prepare a boiler-room audit. By the optimization of the installations it defines a will to be effective, clean and cheaper. (A.L.B.)

  1. Perspectives of energy efficient technologies penetration in the Greek domestic sector, through the analysis of Energy Performance Certificates

    International Nuclear Information System (INIS)

    Gelegenis, J.; Diakoulaki, D.; Lampropoulou, H.; Giannakidis, G.; Samarakou, M.; Plytas, N.

    2014-01-01

    The building sector in Greece presents a huge energy saving potential, the largest part of which is remaining unexploited. The recently enacted legislation for the energy performance of buildings, in combination with the financial support provided by funding programmes to low income families is expected to significantly boost the deployment of energy efficient technologies in the Greek domestic sector. The exploitation of these legal and financial instruments follows a formalised process of energy audits, resulting in buildings classification and in the submission of Energy Performance Certificates (EPCs) including suggestions to improve the dwellings' energy performance. The paper aims at an ex-ante evaluation of the market trends revealed by EPCs in Greece, in order to identify the perspectives of individual technologies and to assess the degree to which the certification procedure helps in improving the energy performance of buildings. The results indicate a strong trend towards less cost-effective technologies, revealing a sub-optimal allocation of financial resources and putting into risk the path towards the achievement of EU targets for 2020. - Highlights: • Energy Performance Certificates reveal market trends of energy efficient technologies. • SWH, replacement of windows and walls/roof insulation are most often recommended. • Other measures are controls, switch to NG; low cost measures are rarely recommended. • Cost-effectiveness is not the main factor explaining technology recommendations. • Amendment of EPC document and inspection process may enhance its effectiveness

  2. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    Energy Technology Data Exchange (ETDEWEB)

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

  3. Commercial Buildings Energy Performance within Context

    DEFF Research Database (Denmark)

    Lazarova-Molnar, Sanja; Kjærgaard, Mikkel Baun; Shaker, Hamid Reza

    2015-01-01

    Existing commercial buildings represent a challenge in the energy efficiency domain. Energy efficiency of a building, very often equalized to a building’s performance should not be observed as a standalone issue. For commercial buildings, energy efficiency needs to be observed and assessed within...

  4. Performance profiles of major energy producers 1989

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-23

    Performance Profiles of Major Energy Producers 1989 is the thirteenth annual report of the Energy Information Administration's (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 23 major energy companies (the FRS companies'') required to report annually on Form EIA-28. Financial information is reported by major lines of business including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report. It also traces key developments affecting the financial performance of major energy companies in 1989, as well as review of important trends.

  5. Performance profiles of major energy producers, 1991

    International Nuclear Information System (INIS)

    1992-01-01

    Performance Profiles of Major Energy Producers 1991 is the fifteenth annual report of the Energy Information Administration's (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 23 major energy companies (the FRS companies) required to report annually on Form EIA-28. It also traces key developments affecting the financial performance of major energy companies in 1991, as well as reviews important trends. Financial information is reported by major lines of business including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report

  6. Procedure to Measure Indoor Lighting Energy Performance

    Energy Technology Data Exchange (ETDEWEB)

    Deru, M.; Blair, N.; Torcellini, P.

    2005-10-01

    This document provides standard definitions of performance metrics and methods to determine them for the energy performance of building interior lighting systems. It can be used for existing buildings and for proposed buildings. The primary users for whom these documents are intended are building energy analysts and technicians who design, install, and operate data acquisition systems, and who analyze and report building energy performance data. Typical results from the use of this procedure are the monthly and annual energy used for lighting, energy savings from occupancy or daylighting controls, and the percent of the total building energy use that is used by the lighting system. The document is not specifically intended for retrofit applications. However, it does complement Measurement and Verification protocols that do not provide detailed performance metrics or measurement procedures.

  7. Energy diagnosis; Diagnostic energetique

    Energy Technology Data Exchange (ETDEWEB)

    Vivien, P. [Centre Technique des Industries Mecaniques (CETIM), Franche-Comte (France)

    1996-12-31

    Through a partnership with regional authorities and the French Energy Conservation Agency (ADEME), the CETIM (Technical Agency for Mechanical Industries) is proposing energy audits in industrial plants with the aim to increase the plant performances, reduce energy costs and work out environmental issues. Concrete improvement solutions are proposed with profitability calculations. The audit procedure is presented. The most efficient solutions generally involve energy tariff rate shifts, heating regulation, power cut-off, reactive energy compensation and lighting management

  8. Effect of a web-based audit and feedback intervention with outreach visits on the clinical performance of multidisciplinary teams: a cluster-randomized trial in cardiac rehabilitation

    NARCIS (Netherlands)

    Gude, Wouter T.; van Engen-Verheul, Mariëtte M.; van der Veer, Sabine N.; Kemps, Hareld M. C.; Jaspers, Monique W. M.; de Keizer, Nicolette F.; Peek, Niels

    2016-01-01

    The objective of this study was to assess the effect of a web-based audit and feedback (A&F) intervention with outreach visits to support decision-making by multidisciplinary teams. We performed a multicentre cluster-randomized trial within the field of comprehensive cardiac rehabilitation (CR) in

  9. The performance of the Alcohol Use Disorder Identification Test (AUDIT) in detecting alcohol abuse and dependence in a population of depressed or anxious persons

    NARCIS (Netherlands)

    Boschloo, Lynn; Vogelzangs, Nicole; Smit, Johannes H.; van den Brink, Wim; Veltman, Dick J.; Beekman, Aartjan T. F.; Penninx, Brenda W. J. H.

    2010-01-01

    BACKGROUND: Alcohol use disorders are highly prevalent but often remain unrecognized among depressed and/or anxious persons. This study examines the performance of the Alcohol Use Disorder Identification Test (AUDIT) in detecting alcohol abuse and dependence in this high-risk group and compares it

  10. Energy policy and energy market performance: The Argentinean case

    International Nuclear Information System (INIS)

    Recalde, Marina

    2011-01-01

    In the early 1990s Argentina liberalized and privatized the energy system, trending to a total market oriented system and abandoning the use of energy policy. Since 2004, as a result of a boom in energy demand and constrains in energy supply, Argentina has gone through an energy problem mainly related to natural gas and electricity, which derived in energy shutdowns. In this frame, this study explores the role of energy policy and institutions in Argentina, with the aim of discussing whether it has been properly used to contrast the observed lack of coordination between fossil energy reserves management and the demand of fuels in power generation. The results of the analysis enhance the relevance of regulatory and control authorities, as well as the active use of long run energy policy for the energy system performance in order to avoid coordination failures between subsectors of the system. The relevance of energy consumption for the development process, and the particular characteristics of energy systems require a wide planning perspective. - Highlights: → This paper examines some aspects of the performance of the Argentinean energy system and energy policy. → There is a lack of coordination between fossil energy reserves management and electricity demand. → It is required an improvement of the regulatory framework, and an active role of the regulatory authorities. → A better planning for electricity supply and strengthening aspects related to the linking with other energy chains. → Promoting a systematic exploitation of NG and oil reserves' and increasing the share of RETs in the energy mix.

  11. Final Technical Report. Sault Tribe Building Efficiency Audits of Tribally-Owned Governmental Buildings and Residential Tribal Housing

    Energy Technology Data Exchange (ETDEWEB)

    Holt, Jeffrey W. [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

    2015-03-27

    The Tribe is working to reduce energy consumption and expense in Tribally-owned governmental buildings and low income housing sites. In 2009, the Tribe applied to the U. S. Department of Energy for funding to conduct energy audits of Tribally-owned governmental buildings. Findings from the energy audits would define the extent and types of energy efficiency improvements needed, establish a basis for energy priorities, strategies and action plans, and provide a benchmark for measuring improvements from energy efficiency implementations. In 2010, the DOE awarded a grant in the amount of $95,238 to the Tribe to fund the energy audits of nine governmental buildings and to pay for travel expenses associated with attendance and participation at the DOE annual program reviews. In 2011, the Tribe applied for and was awarded a DOE grant in the amount of $75,509 to conduct energy audits of the remaining 30 Tribally-owned governmental buildings. Repeating mobilization steps performed during the first DOE energy audits grant, the Tribe initiated the second round of governmental building energy audits by completing energy auditor procurement. The selected energy auditor successfully passed DOE debarment and Sault Tribe background clearances. The energy audits contract was awarded to U. P. Engineers and Architects, Inc. of Sault Ste. Marie, Michigan. The Tribe continued mobilizing for the energy audits by providing the energy auditor with one year of electric, gas and water utility invoice copies per building, as well as supplemental building information, such as operating hours. The Tribe also contacted building occupants to coordinate scheduling for the on-site energy audit inspections and arranged for facilities management personnel to guide the energy auditor through the buildings and answer questions regarding building systems.

  12. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

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

    2014-01-01

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

  13. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  14. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

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

  15. Policy Pathways: Energy Performance Certification of Buildings

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-07-01

    Improving energy efficiency is one of the most effective measures to address energy security, climate change and economic objectives. The Policy Pathways series can help countries capture this potential by assisting with the implementation of the 25 energy efficiency policy recommendations that were published by the International Energy Agency (IEA) in 2008. This policy pathway on energy performance certification of buildings is the second in the series. It aims to provide a 'how-to' guide to policy makers and relevant stakeholders on the essential elements in implementing energy performance certification of buildings programmes. Energy performance certification of buildings is a way to rate the energy efficiency of individual buildings -- whether they be residential, commercial or public. It is a key policy instrument that can assist governments in reducing energy consumption in buildings. This policy pathway showcases experiences from countries around the world to show examples of good practice and delivers a pathway of ten critical steps to implement energy performance certification of buildings programmes.

  16. Performance profiles of major energy producers 1993

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-01-01

    Performance Profiles of Major Energy Producers 1993 is the seventeenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments in energy markets, with particular reference to the 25 major US energy companies required to report annually on Form EIA-28. Financial information is reported by major liens of business, including oil and gas production, petroleum refining and marketing, other energy operations, and nonenergy businesses. Financial and operating results are presented in the context of energy market developments with a view toward identifying changing corporate strategies and measuring the performance of ongoing operations both in the US and abroad. This year`s report analyzes financial and operating developments for 1993 (Part 1: Developments in 1993) and also reviews key developments during the 20 years following the Arab Oil Embargo of 1973--1974 (Part 2: Major Energy Company Strategies Since the Arab Oil Embargo). 49 figs., 104 tabs.

  17. An audit of level two and level three checks of anaesthesia delivery systems performed at three hospitals in South Australia.

    Science.gov (United States)

    Sweeney, N; Owen, H; Fronsko, R; Hurlow, E

    2012-11-01

    Anaesthetists may subject patients to unnecessary risk by not checking anaesthetic equipment thoroughly before use. Numerous adverse events have been associated with failure to check equipment. The Australian and New Zealand College of Anaesthetists and anaesthetic delivery system manufactures have made recommendations on how anaesthetic equipment should be maintained and checked before use and for the training required for staff who use such equipment. These recommendations are made to minimise the risk to patients undergoing anaesthesia. This prospective audit investigated the adherence of anaesthetic practitioners to a selection of those recommendations. Covert observations of anaesthetic practitioners were made while they were checking their designated anaesthetic machine, either at the beginning of a day's list or between cases. Structured interviews with staff who check the anaesthetic machine were carried out to determine the training they had received. The results indicated poor compliance with recommendations: significantly, the backup oxygen cylinders' pressure/contents were not checked in 45% of observations; the emergency ventilation device was not checked in 67% of observations; the breathing circuit was not tested between patients in 79% of observations; no documentation of the checks performed was done in any cases; and no assessment or accreditation of the staff who performed these checks was performed. It was concluded that the poor compliance was a system failing and that patient safety might be increased with training and accrediting staff responsible for checking equipment, documenting the checks performed, and the formulation and use of a checklist.

  18. Development of National Technology Audit Policy

    Directory of Open Access Journals (Sweden)

    Subiyanto Subiyanto

    2017-07-01

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

  19. Performance profiles of major energy producers 1992

    International Nuclear Information System (INIS)

    1994-01-01

    Performance Profiles of Major Energy Producers 1992 is the sixteenth annual report of the Energy Information Administration's (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 25 major energy companies (the FRS companies) required to report annually on Form EIA-28. Financial information is reported by major lines of business, including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report. The data are presented in the context of key energy market developments with a view toward identifying changing strategies of corporate development and measuring the apparent success of current ongoing operations

  20. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  1. A new incentive for energy audit EMAS development according to regulation 1836; Un nuovo incentivo alla diagnosi energetica sviluppo dell`EMAS secondo il regolamento 1836

    Energy Technology Data Exchange (ETDEWEB)

    Degli Atti, F [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Energia

    1997-11-01

    Environment`s respect is nowadays a primary requirement for industries because it affects manufacture`s costs and efficiency for what is regarding production, confrontation with social classes, with workers and resident for what is regarding environmental impact, improving moreover corporate and product`s image. On this basis european common rules are necessary and European Commission issued Regulation 1836/93 known also as EMAS - Environmental Management and Audit Scheme-that is proposing to industries a voluntary adhesion to it. Rational Use of Energy can be integrated in this Management and Audit scheme because of his direct effect on emission and resources` consumption. Therefore energy efficiency is a primary need for an industry not only for its social aspect but also for its strategic impact on market success.

  2. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

  3. Maintaining a Viable Energy Savings Performance Contract

    National Research Council Canada - National Science Library

    Weber, Katherine L; Huckeby, Michael A

    2005-01-01

    Substantial amounts of information are available on Energy Savings Performance Contract award requirements, measurement, and verification, but we have found very little information on the day-to-day...

  4. Incorporating Non-energy Benefits into Energy Savings Performance Contracts

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, Peter; Goldman, Charles; Gilligan, Donald; Singer, Terry

    2012-06-01

    This paper evaluates the issue of non-energy benefits within the context of the U.S. energy services company (ESCO) industry?a growing industry comprised of companies that provide energy savings and other benefits to customers through the use of performance-based contracting. Recent analysis has found that ESCO projects in the public/institutional sector, especially at K-12 schools, are using performance-based contracting, at the behest of the customers, to partially -- but not fully -- offset substantial accumulated deferred maintenance needs (e.g., asbestos removal, wiring) and measures that have very long paybacks (roof replacement). This trend is affecting the traditional economic measures policymakers use to evaluate success on a benefit to cost basis. Moreover, the value of non-energy benefits which can offset some or all of the cost of the non-energy measures -- including operations and maintenance (O&M) savings, avoided capital costs, and tradable pollution emissions allowances-- are not always incorporated into a formal cost-effectiveness analysis of ESCO projects. Nonenergy benefits are clearly important to customers, but state and federal laws that govern the acceptance of these types of benefits for ESCO projects vary widely (i.e., 0-100percent of allowable savings can come from one or more non-energy categories). Clear and consistent guidance on what types of savings are recognized in Energy Savings agreements under performance contracts is necessary, particularly where customers are searching for deep energy efficiency gains in the building sector.

  5. Architectural design and energy performance; Conception architecturale et performance energetique

    Energy Technology Data Exchange (ETDEWEB)

    Beaud, Ph. [Agence de l' Environnement et de la Maitrise de l' Energie, (ADEME), 06 - Valbonne (France); Pouget, A. [Bureau Etude Thermique, 75 - Paris (France); Sesolis, B. [TRIBU, 75 - Paris (France)] [and others

    2000-07-01

    This day was organized around the energy performance of the architecture in three parts. A first time dealt with the design of new buildings and private houses. Simulation tools for the energy optimization and practice of design are discussed. The second part was devoted to the new 2000 regulation with an open discussion on the regulatory costs. The last part forecasted the evolution until 2015 taking into account the french program of fight against the greenhouse effect, the limitation of the air conditioning consumption and the definition of a quality label concerning the energy performances. (A.L.B.)

  6. Energy performance indicator report: fluid milk plants

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    In Canada, the dairy sector consumes significant amounts of energy and is looking for new ways of saving energy. The aim of this study, performed by the Competitive Analysis Centre Inc., was to find novel energy savings ideas for fluid milk plants. For this purpose, the energy consumption of 17 fluid milk plants, which accounts for over 50% of total Canadian output, was analyzed; first, at the plant level, and then by 8 categories at the sub-plant level in order to develop benchmarks that could be applied at both these levels. The paper provides background information on Canada's fluid milk sector and outlines the methodology used to develop and apply energy efficiency measures in the sector; the study findings are also presented. This report found that the energy consumption of the Canadian fluid milk sector could be lowered by applying the energy saving proposals developed herein.

  7. A Scandinavian chemical wood pulp mill. Part 1. Energy audit aiming at efficiency measures

    Energy Technology Data Exchange (ETDEWEB)

    Klugman, Sofia [Department of Technology and Building Environment, Gaevle University, SE-801 76 Gaevle (Sweden); Karlsson, Magnus; Moshfegh, Bahram [Department of Mechanical Engineering, Division of Energy Systems, Linkoeping University, SE-581 83 Linkoeping (Sweden)

    2007-03-15

    A Swedish wood-pulp mill is surveyed in terms of energy supply and use in order to determine the energy-saving potential. Conservation measures are of increasing interest to Swedish industry, as energy prices have continued to rise in recent years. The electricity price particularly increased after the deregulation of the Scandinavian electricity market in 1996. The deregulation expanded to all of the EU in July 2004, which may increase the Swedish electricity price further until it reaches the generally higher European price level. Furthermore, oil prices have increased and the emissions trading scheme for CO{sub 2} adds to the incentive to reduce oil consumption. The energy system at the surveyed pulp mill is described in terms of electricity and process heat production and use. The total energy-saving potential is estimated and some saving points are identified. The heat that today is wasted at the mill has been surveyed in order to find potential for heat integration or heat export. The result shows that the mill probably could become self-sufficient in electricity. Particularly important in that endeavour is updating old pumps. (author)

  8. An Exploratory Study of Intrinsic & Extrinsic Motivators and Student Performance in an Auditing Course

    Science.gov (United States)

    Mo, Songtao

    2011-01-01

    The objective of this study is to investigate the association of intrinsic and extrinsic motivators and student performance. This study performs an exploratory analysis and presents evidence to demonstrate that intrinsic motivators affect the connection between external motivators and student performance. The empirical tests follow the framework…

  9. PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah

    Directory of Open Access Journals (Sweden)

    Hj. Falikhatun ,

    2009-12-01

    Full Text Available The objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn 't different. Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender.

  10. Postal TLD audit in radiotherapy in the Czech Republic

    International Nuclear Information System (INIS)

    Kapucianova, M.; Ekendah, D. l.; Bulanek, B.

    2014-01-01

    The postal TLD audit in radiotherapy is an independent check of dose applied by radiotherapy centers. Our poster provides basic information on the methodology of dose determination within the TLD audit. An overview of different versions of the TLD audit that are focused on specific techniques in radiotherapy is given. We also present results of so called basic version of the TLD audit that is performed regularly for purposes of the State Office for Nuclear Safety. Moreover, results of intercomparison measurements organized by the IAEA (International Atomic Energy Agency), in which our laboratory takes part every year, are shown.The methodology of dose determination is based on TL measurement of LiF:Mg,Ti powder. The TL dosemeter (TLD) has form of a plastic capsule containing approximately 160 mg of this material. Before the TL reading, the powder of each particular irradiated dosemeter is divided into 9 identical samples by means of an accurate dispenser. The dosemeter response is given as average of TL responses of the 9 samples. The dose absorbed in water is computed from the TLD response by application of calibration factor and correction coefficients for elimination of energy dependence, supra-linearity and fading of the TL material. The evaluation of the TLD audit is based on comparison of the dose measured by the TLD and the dose stated by a radiotherapy center. Relative deviation between these doses is calculated. Several versions of the TLD audit are available. (authors)

  11. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    International Nuclear Information System (INIS)

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

  12. BUILDING DESIGN INFLUENCE ON THE ENERGY PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Moga Ligia

    2015-05-01

    Full Text Available Energy efficient design is a high priority in the national energy strategy of European countries considering the latest requirements of the European Directive on the Energy Performance of Buildings. The residential sector is responsible for a significant quantity of energy consumptions from the total amount of consumptions on a worldwide level. In residential building most of the energy consumptions are given mainly by heating, domestic hot water and lighting. Retrofitting the existing building stock offers great opportunities for reducing global energy consumptions and greenhouse gas emissions. The first part of the paper will address the need of thermal and energy retrofit of existing buildings. The second part will provide an overview on how various variables can influence the energy performance of a building that is placed in all four climatic zones from Romania. The paper is useful for specialist and designers from the construction field in understanding that buildings behave differently from the energy point of view in different climatic regions, even if the building characteristic remain the same.

  13. Do farm audits improve milk quality?

    NARCIS (Netherlands)

    Flores-Miyamoto, A.; Reij, M.W.; Velthuis, A.G.J.

    2014-01-01

    Milk quality is assessed using bulk milk analysis and by farm audits in the Netherlands. However, the extent of the effect that dairy farm audits have on milk quality is unknown. Data from over 13,000 audits performed on 12,855 dairy farms from February 2006 to April 2008 were merged with laboratory

  14. Performance auditing in EU cohesion policy: what do we know and what should we know?

    NARCIS (Netherlands)

    Damen, M.; Groenendijk, Nico

    2012-01-01

    Recently, the European Commission has put forward proposals for the next program period of EU Cohesion Policy (EUCP). Part of these proposals is an increased emphasis on performance management. This paper analyses what we know so far on performance management of EU cohesion funds. It will be argued

  15. Development of a Mobile Application for Building Energy Prediction Using Performance Prediction Model

    Directory of Open Access Journals (Sweden)

    Yu-Ri Kim

    2016-03-01

    Full Text Available Recently, the Korean government has enforced disclosure of building energy performance, so that such information can help owners and prospective buyers to make suitable investment plans. Such a building energy performance policy of the government makes it mandatory for the building owners to obtain engineering audits and thereby evaluate the energy performance levels of their buildings. However, to calculate energy performance levels (i.e., asset rating methodology, a qualified expert needs to have access to at least the full project documentation and/or conduct an on-site inspection of the buildings. Energy performance certification costs a lot of time and money. Moreover, the database of certified buildings is still actually quite small. A need, therefore, is increasing for a simplified and user-friendly energy performance prediction tool for non-specialists. Also, a database which allows building owners and users to compare best practices is required. In this regard, the current study developed a simplified performance prediction model through experimental design, energy simulations and ANOVA (analysis of variance. Furthermore, using the new prediction model, a related mobile application was also developed.

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

    Directory of Open Access Journals (Sweden)

    Puja Seth

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

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

    Science.gov (United States)

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

    2015-01-01

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

  18. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  19. Performance profiles of major energy producers, 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The energy industry generally and petroleum and natural gas operations in particular are frequently reacting to a variety of unsettling forces. Falling oil prices, economic upswings, currency devaluations, increasingly rigorous environmental quality standards, deregulation of electricity markets, and continued advances in exploration and production technology were among the challenges and opportunities to the industry in 1997. To analyze the extent to which these and other developments have affected energy industry financial and operating performance, strategies, and industry structure, the Energy Information Administration (EIA) maintains the Financial Reporting Systems (FRS). Through Form EIA-28, major US energy companies annually report to the FRS. Financial and operating information is reported by major lines of business, including oil and gas production (upstream), petroleum refining and marketing (downstream), other energy operations, and nonenergy business. Performance Profiles of Major Producers 1997 examines the interplays of energy markets, companies` strategies, and government policies (in 1997 and in historical context) that gave rise to the results given here. The report also analyzes other key aspects of energy company financial performance as seen through the multifaceted lens provided by the FRS data and complementary data for industry overall. 41 figs., 77 tabs.

  20. Automatic Energy Schemes for High Performance Applications

    Energy Technology Data Exchange (ETDEWEB)

    Sundriyal, Vaibhav [Iowa State Univ., Ames, IA (United States)

    2013-01-01

    Although high-performance computing traditionally focuses on the efficient execution of large-scale applications, both energy and power have become critical concerns when approaching exascale. Drastic increases in the power consumption of supercomputers affect significantly their operating costs and failure rates. In modern microprocessor architectures, equipped with dynamic voltage and frequency scaling (DVFS) and CPU clock modulation (throttling), the power consumption may be controlled in software. Additionally, network interconnect, such as Infiniband, may be exploited to maximize energy savings while the application performance loss and frequency switching overheads must be carefully balanced. This work first studies two important collective communication operations, all-to-all and allgather and proposes energy saving strategies on the per-call basis. Next, it targets point-to-point communications to group them into phases and apply frequency scaling to them to save energy by exploiting the architectural and communication stalls. Finally, it proposes an automatic runtime system which combines both collective and point-to-point communications into phases, and applies throttling to them apart from DVFS to maximize energy savings. The experimental results are presented for NAS parallel benchmark problems as well as for the realistic parallel electronic structure calculations performed by the widely used quantum chemistry package GAMESS. Close to the maximum energy savings were obtained with a substantially low performance loss on the given platform.

  1. Postal auditing methodology used to find out the performance of high rate brachytherapy equipment

    International Nuclear Information System (INIS)

    Morales, J.A.; Campa, R.

    1998-01-01

    This work describes results from a methodology implemented at the Secondary Laboratory for Dosimetric Calibration at CPHR used to check the brachytherapy performance at high doses rate using Cesium 137 or cobalt 60 sources

  2. Audit Office's report on the costs of nuclear energy in january 2012

    International Nuclear Information System (INIS)

    Anon.

    2012-01-01

    The cost of nuclear power ranges between 33 and 49.5 euros/KWh according to accountable hypothesis. This cost includes all, it means that provisions for dismantling and waste managing are included. The impact of uncertainties on the costs of dismantling and of waste managing is low and represents only a few per cent of the cost. Maintenance costs of the reactors are going to soar because the fleet of reactors face important upgrading works for life extension and for complying to new safety requirements. The impact on the cost of nuclear energy is expected to be between 10 and 15 percent. (A.C.)

  3. Energy audit: A case study to reduce lighting cost for an industrial site

    CSIR Research Space (South Africa)

    Dzobo, O

    2017-06-01

    Full Text Available were done using lux meter. 2. Data Analysis: Detailed analysis of collected data was done from the database that was generated. This forms the baseline case which is used later to quantify any energy cost savings achieved as a result of recommended... in the plant and selected offices were measured during day time by using a lux/light meter. Measurements were taken at a number of points and averaged. For offices the light levels were also determined with the lights OFF and window-blinds fully open...

  4. Variation in hospital performance for heart failure management in the National Heart Failure Audit for England and Wales.

    Science.gov (United States)

    Emdin, Connor A; Conrad, Nathalie; Kiran, Amit; Salimi-Khorshidi, Gholamreza; Woodward, Mark; Anderson, Simon G; Mohseni, Hamid; Dargie, Henry J; Hardman, Suzanna M C; McDonagh, Theresa; McMurray, John J V; Cleland, John G F; Rahimi, Kazem

    2017-01-01

    Investigation of variations in provider performance and its determinants may help inform strategies for improving patient outcomes. We used the National Heart Failure Audit comprising 68 772 patients with heart failure with reduced left ventricular ejection fraction (HFREF), admitted to 185 hospitals in England and Wales (2007-2013). We investigated hospital adherence to three recommended key performance measures (KPMs) for inhospital care (ACE inhibitors (ACE-Is) or angiotensin receptor blockers (ARBs) on discharge, β-blockers on discharge and referral to specialist follow-up) individually and as a composite performance score. Hierarchical regression models were used to investigate hospital-level variation. Hospital-level variation in adherence to composite KPM ranged from 50% to 97% (median 79%), but after adjustments for patient characteristics and year of admission, only 8% (95% CI 7% to 10%) of this variation was attributable to variations in hospital features. Similarly, hospital prescription rates for ACE-I/ARB and β-blocker showed low adjusted hospital-attributable variations (7% CI 6% to 9% and 6% CI 5% to 8%, for ACE-I/ARB and β-blocker, respectively). Referral to specialist follow-up, however, showed larger variations (median 81%; range; 20%, 100%) with 26% of this being attributable to hospital-level differences (CI 22% to 31%). Only a small proportion of hospital variation in medication prescription after discharge was attributable to hospital-level features. This suggests that differences in hospital practices are not a major determinant of observed variations in prescription of investigated medications and outcomes. Future healthcare delivery efforts should consider evaluation and improvement of more ambitious KPMs. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  5. Routine environment audit of the Kansas City Plant, Kansas City, Missouri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-01

    This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  6. Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    1994-09-01

    This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, open-quotes Environment, Safety, and Health Appraisal Program,close quotes establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE's environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

  7. Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-09-01

    This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE`s environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  8. Performance profiles of major energy producers 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-13

    Performance Profiles of Major Energy Producers 1992 is the sixteenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 25 major energy companies (the FRS companies) required to report annually on Form EIA-28. Financial information is reported by major lines of business, including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report. The data are presented in the context of key energy market developments with a view toward identifying changing strategies of corporate development and measuring the apparent success of current ongoing operations.

  9. Performance Evaluation of Wave Energy Converters

    DEFF Research Database (Denmark)

    Pecher, Arthur

    Ocean waves provide a sustainable, power-dense, predictable and widely available source of energy that could provide about 10 % of worlds energy needs. While research into waveenergy has been undertaken for decades, a significant increase in related activities has been seen in the recent years......, with more than 150 concepts currently being developed worldwide. Wave energy conversion concepts can be of many kinds, as the energy in the waves can be absorbed in many different ways. However, each concept is expected to require a thorough development process, involving different phases and prototypes....... Guidelines for the development of wave energy converters recommend the use of different prototypes, having different sizes, which have to perform tank tests or sea trials. Thisimplicates the need of different testing environment, which shifts from being controllable to uncontrollable with the development...

  10. Performance Evaluation of Wave Energy Converters

    DEFF Research Database (Denmark)

    Pecher, Arthur

    . Guidelines for the development of wave energy converters recommend the use of different prototypes, having different sizes, which have to perform tank tests or sea trials. This implicates the need of different testing environment, which shifts from being controllable to uncontrollable with the development......, with more than 150 concepts currently being developed worldwide. Wave energy conversion concepts can be of many kinds, as the energy in the waves can be absorbed in many different ways. However, each concept is expected to require a thorough development process, involving different phases and prototypes...

  11. CO{sub 2} audit 1990/2005. Emissions from energy generation and transport; CO{sub 2}-Bilanz 1990/2005. Energie- und verkehrsbedingte Emissionen

    Energy Technology Data Exchange (ETDEWEB)

    Lueth, B.; Hoffmann-Kallen, A. (comps.)

    2007-04-15

    There were two studies investigating changes in energy related CO{sub 2} emissions (including CO{sub 2} equivalents) for Hannover (Federal Republic of Germany) within the period 1990 to 2005. CO{sub 2} emissions result from the combustion of fossil fuels. These have been divided into emissions due to energy consumption (electricity and heating) and the transport sector. The first study, 'Emissions caused by energy consumption (electricity and heating)' depicts the development of energy and CO{sub 2} audits for the years 1990 to 2005. Heating energy demand for 2005 was 8% lower than for 1990 due to increased energy efficiency. Furthermore, CO{sub 2} emissions were in effect reduced by 19% due to increases in the use of district heating and natural gas as alternatives to heating oil and coal. Although electricity consumption rose by 17% an increase of only 1% in CO{sub 2} emissions was registered due to improved energy efficiency through the deployment of combined heat and power plants for electricity generation. The second study, 'CO{sub 2} emissions from the transport sector' examined data for motorised traffic, local public transport, rail and air travel. Although traffic volume for these areas of transport increased during the period 1990 to 2005, effectively energy consumption for the total distance travelled decreased. Road traffic increased by 9% in Hannover over the period but fuel savings from more efficient vehicle engines resulted in an overall reduction of 6% in CO{sub 2} emissions. Despite an increase in carrying capacity of 31% (measured in seat-kilometres), CO{sub 2} emissions could be reduced by 22%. A similar trend was identified in the German rail traffic sector (local- and long-distance). Despite an overall increase in traveller kilometres across Germany, when relating this to the population of Hannover a local reduction in CO{sub 2} emissions of 17% was recorded. Air travel has doubled in Germany over the last 15 years. Thus

  12. Developing an Energy Performance Modeling Startup Kit

    Energy Technology Data Exchange (ETDEWEB)

    Wood, A.

    2012-10-01

    In 2011, the NAHB Research Center began the first part of the multi-year effort by assessing the needs and motivations of residential remodelers regarding energy performance remodeling. The scope is multifaceted - all perspectives will be sought related to remodeling firms ranging in size from small-scale, sole proprietor to national. This will allow the Research Center to gain a deeper understanding of the remodeling and energy retrofit business and the needs of contractors when offering energy upgrade services. To determine the gaps and the motivation for energy performance remodeling, the NAHB Research Center conducted (1) an initial series of focus groups with remodelers at the 2011 International Builders' Show, (2) a second series of focus groups with remodelers at the NAHB Research Center in conjunction with the NAHB Spring Board meeting in DC, and (3) quantitative market research with remodelers based on the findings from the focus groups. The goal was threefold, to: Understand the current remodeling industry and the role of energy efficiency; Identify the gaps and barriers to adding energy efficiency into remodeling; and Quantify and prioritize the support needs of professional remodelers to increase sales and projects involving improving home energy efficiency. This report outlines all three of these tasks with remodelers.

  13. Public Auditing and Data Dynamics in Cloud with Performance Assessment on Third Party Auditor

    DEFF Research Database (Denmark)

    P. Sawant, Snehal; Deshmukh, Aaradhana A.; Mihovska, Albena Dimitrova

    2016-01-01

    presented in this paper uses the concept of an external Third Party Auditor (TPA). TPA is an external party who is going to perform integrity verification of the user’s data on behalf of the user. The proposed scheme assures integrity verification with a dynamic data support, to ensure that changes made...

  14. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  15. Program of TLD audits for quality control in radiotherapy

    International Nuclear Information System (INIS)

    Alvarez, P.; Feld, D.; Gomez, C.; Kessler, C.; Montano, R.G.; Lindner, C.; Peretti, M.; Saravi, M.; Miguez, V.; Paidon, S.; Raslawski, E.

    1998-01-01

    Full text: It is known that a high precision in radiotherapy is essential to ensure a successful radiation treatment. To reach this goal it is necessary to detect and minimise many errors, which can be done through a periodic program of quality control, not only internal checks but also participating in external audits that attempt to control the absorbed dose delivered and detect any source of error, coming from the machine itself or from human mistakes. Under the frame of the International Quality Assurance Network for Dosimetry in Radiotherapy proposed by the International Atomic Energy Agency, a National External Audit Group (EAG) has been created in our country, composed by the Secondary Standard Dosimetry Laboratory (SSDL), 2 Medical Physics and 1 Medical Radiotherapist. The SSDL and one of the Medical Physics belong to the National Atomic Energy Agency, meanwhile the rest of the group belong to the National Pediatric Hospital P rof. J.P.Garrahan . This EAG performs external audits to Radiation Therapy Centres with a thermoluminescence system, which is checked periodically by the IAEA. The audits are performed to the 60 Co γ-ray and high energy X-ray beams that are being used for medical application in the whole country. The SSDL is the responsible of the thermoluminescence measurements; deviation of the absorbed dose determined by the TLD system from the one informed by the Responsible of the Center within the interval ± 5% are considered acceptable while deviations out of this interval require the intervention of the Medical Physic Group and the Radiotherapist in order to determine the cause of the discrepancies. In 1997, 4 audits performed in reference conditions were carried out 68 60 Co units participated in the audits, 61 of them with deviation within the acceptable interval in their first participation, meanwhile 1 got this deviation in repeated audits, after the follow up performed by the Medical Physic Group. Regarding high energy X-ray beams

  16. Audit Report on "The Department of Energy's American Recovery and Reinvestment Act -- Florida State Energy Program"

    Energy Technology Data Exchange (ETDEWEB)

    None

    2010-06-01

    The Department of Energy's Office of Energy Efficiency and Renewable Energy (EERE) provides grants to states, territories, and the District of Columbia to support their energy priorities through the State Energy Program (SEP). The SEP provides Federal financial assistance to carry out energy efficiency and renewable energy projects that meet each state's unique energy needs while also addressing national goals such as energy security. Federal funding is based on a grant formula that takes into account population and energy consumption. The SEP emphasizes the state's role as the decision maker and administrator for the program. The American Recovery and Reinvestment Act of 2009 (Recovery Act) expanded the SEP, authorizing $3.1 billion in grants. Based on existing grant formulas and after reviewing state-level plans, EERE made awards to states. The State of Florida's Energy Office (Florida) was allocated $126 million - a 90-fold increase over Florida's average annual SEP grant of $1.4 million. Per the Recovery Act, this funding must be obligated by September 30, 2010, and spent by April 30, 2012. As of March 10, 2010, Florida had expended $13.2 million of the SEP Recovery Act funds. Florida planned to use its grant funds to undertake activities that would preserve and create jobs; save energy; increase renewable energy sources; and, reduce greenhouse gas emissions. To accomplish Recovery Act objectives, states could either fund new or expand existing projects. As a condition of the awards, EERE required states to develop and implement sound internal controls over the use of Recovery Act funds. Based on the significant increase in funding from the Recovery Act, we initiated this review to determine whether Florida had internal controls in place to provide assurance that the goals of the SEP and Recovery Act will be met and accomplished efficiently and effectively. We identified weaknesses in the implementation of SEP Recovery Act projects that

  17. Performance Analysis: Control of Hazardous Energy

    Energy Technology Data Exchange (ETDEWEB)

    De Grange, Connie E. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Freeman, Jeff W. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Kerr, Christine E. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

    2010-10-06

    LLNL experienced 26 occurrences related to the control of hazardous energy from January 1, 2008 through August 2010. These occurrences were 17% of the total number of reported occurrences during this 32-month period. The Performance Analysis and Reporting Section of the Contractor Assurance Office (CAO) routinely analyzes reported occurrences and issues looking for patterns that may indicate changes in LLNL’s performance and early indications of performance trends. It became apparent through these analyses that LLNL might have experienced a change in the control of hazardous energy and that these occurrences should be analyzed in more detail to determine if the perceived change in performance was real, whether that change is significant and if the causes of the occurrences are similar. This report documents the results of this more detailed analysis.

  18. Process auditing and performance improvement in a mixed wastewater-aqueous waste treatment plant.

    Science.gov (United States)

    Collivignarelli, Maria Cristina; Bertanza, Giorgio; Abbà, Alessandro; Damiani, Silvestro

    2018-02-01

    The wastewater treatment process is based on complex chemical, physical and biological mechanisms that are closely interconnected. The efficiency of the system (which depends on compliance with national regulations on wastewater quality) can be achieved through the use of tools such as monitoring, that is the detection of parameters that allow the continuous interpretation of the current situation, and experimental tests, which allow the measurement of real performance (of a sector, a single treatment or equipment) and comparison with the following ones. Experimental tests have a particular relevance in the case of municipal wastewater treatment plants fed with a strong industrial component and especially in the case of plants authorized to treat aqueous waste. In this paper a case study is presented where the application of management tools such as careful monitoring and experimental tests led to the technical and economic optimization of the plant: the main results obtained were the reduction of sludge production (from 4,000 t/year w.w. (wet weight) to about 2,200 t/year w.w.) and operating costs (e.g. from 600,000 €/year down to about 350,000 €/year for reagents), the increase of resource recovery and the improvement of the overall process performance.

  19. Energy sustainability performance of the regional economy

    Directory of Open Access Journals (Sweden)

    N. I. Danilov

    2005-03-01

    Full Text Available The results of the study of the dynamics of energy intensity of gross regional product of the Sverdlovsk region for the period 1996 - 2003 years. and projections for the period up to 2015. The principal possibility of growth performance of the regional economy, without a significant increase in the consumption of primary fuel.

  20. Cost optimal levels for energy performance requirements

    DEFF Research Database (Denmark)

    Thomsen, Kirsten Engelund; Aggerholm, Søren; Kluttig-Erhorn, Heike

    This report summarises the work done within the Concerted Action EPBD from December 2010 to April 2011 in order to feed into the European Commission's proposal for a common European procedure for a Cost-Optimal methodology under the Directive on the Energy Performance of Buildings (recast) 2010/3...

  1. Raising the energy performance of historical dwellings

    NARCIS (Netherlands)

    van Krugten, L.T.F.; Hermans, L.M.C.; Havinga, L.C.; Pereira Roders, A.R.; Schellen, H.L.

    2016-01-01

    Purpose: Earlier studies assume that historical dwellings and post-war dwellings in particular, are less sustainable than modern dwellings, justifying its demolition. Over time, historical buildings have been transformed and their energy performance improved. However, there is little known on the

  2. La réputation de l'audit externe et les mécanismes de gouvernement d'entreprise: Interactions et effet sur la performance

    OpenAIRE

    Fodil Adjaoud; Chokri Mamoghli; Fatma Siala

    2007-01-01

    International audience; L'objectif de cette étude est d'analyser l'impact de la combinaison de la réputation de l'audit externe et des mécanismes internes de gouvernement d'entreprise sur la performance. Les tests menés sur un échantillon de 289 entreprises canadiennes sur trois ans supportent l'hypothèse de substitution proposée par la littérature. Nos résultats montrent qu'une meilleure réputation de l'audit pourrait ne plus constituer une prérogative aussi bien pour les actionnaires que po...

  3. The Business Value of Superior Energy Performance

    Energy Technology Data Exchange (ETDEWEB)

    McKane, Aimee; Scheihing, Paul; Evans, Tracy; Glatt, Sandy; Meffert, William

    2015-08-04

    Industrial facilities participating in the U.S. Department of Energy’s (US DOE) Superior Energy Performance (SEP) program are finding that it provides them with significant business value. This value starts with the implementation of ISO 50001-Energy management system standard, which provides an internationally-relevant framework for integration of energy management into an organization’s business processes. The resulting structure emphasizes effective use of available data and supports continual improvement of energy performance. International relevance is particularly important for companies with a global presence or trading interests, providing them with access to supporting ISO standards and a growing body of certified companies representing the collective knowledge of communities of practice. This paper examines the business value of SEP, a voluntary program that builds on ISO 50001, inviting industry to demonstrate an even greater commitment through third-party verification of energy performance improvement to a specified level of achievement. Information from 28 facilities that have already achieved SEP certification will illustrate key findings concerning both the value and the challenges from SEP/ISO 50001 implementation. These include the facilities’ experience with implementation, internal and external value of third-party verification of energy performance improvement; attractive payback periods and the importance of SEP tools and guidance. US DOE is working to bring the program to scale, including the Enterprise-Wide Accelerator (SEP for multiple facilities in a company), the Ratepayer-Funded Program Accelerator (supporting tools for utilities and program administrators to include SEP in their program offerings), and expansion of the program to other sectors and industry supply chains.

  4. Energy performance assessment in urban planning competitions

    International Nuclear Information System (INIS)

    Eicker, Ursula; Monien, Dirk; Duminil, Éric; Nouvel, Romain

    2015-01-01

    Highlights: • Quantification of energy efficiency in urban planning. • Analysis based on 3D (city) model. • Impact evaluation of urban form on energy demand, supply and building costs. • Primary energy balance with and without inclusion of shadowing effects. - Abstract: Many cities today are committed to increase the energy efficiency of buildings and the fraction of renewables especially in new urban developments. However, quantitative data on building energy performance as a function of urban density, building compactness and orientation, building use and supply options are rarely available during the design of new cities or early scenario analysis for existing city quarters, making it difficult for cities to effectively evaluate which concepts work today and in the future. The paper proposes a methodology to assess the energy demand and supply options as a function of the availability of geometry, building standard and use data. An automated procedure was implemented to identify each building’s geometry and volume and transfer the information to a simulation tool, which then calculates heating demand and solar energy generation on roofs and facades. The simulation includes shading calculations for each segment of the façades and roofs and thus allows a very detailed quantification of the building energy demand. By applying the methodology to a case study city quarter designed in an urban competition in Munich, it could be shown how the urban design influences the energy demand of the quarter and which fractions of renewable energy can be integrated into the roofs. While the building insulation standard and use are the is most important criteria for building energy efficiency (with an impact of more than a factor 2), the exact geometrical form, compactness and urban shading effects influences the energy demand by 10–20%. On the other hand, the detailed roof geometry and orientation influences the possible solar coverage of electricity or thermal

  5. Systematic reviews of diagnostic tests in endocrinology: an audit of methods, reporting, and performance.

    Science.gov (United States)

    Spencer-Bonilla, Gabriela; Singh Ospina, Naykky; Rodriguez-Gutierrez, Rene; Brito, Juan P; Iñiguez-Ariza, Nicole; Tamhane, Shrikant; Erwin, Patricia J; Murad, M Hassan; Montori, Victor M

    2017-07-01

    Systematic reviews provide clinicians and policymakers estimates of diagnostic test accuracy and their usefulness in clinical practice. We identified all available systematic reviews of diagnosis in endocrinology, summarized the diagnostic accuracy of the tests included, and assessed the credibility and clinical usefulness of the methods and reporting. We searched Ovid MEDLINE, EMBASE, and Cochrane CENTRAL from inception to December 2015 for systematic reviews and meta-analyses reporting accuracy measures of diagnostic tests in endocrinology. Experienced reviewers independently screened for eligible studies and collected data. We summarized the results, methods, and reporting of the reviews. We performed subgroup analyses to categorize diagnostic tests as most useful based on their accuracy. We identified 84 systematic reviews; half of the tests included were classified as helpful when positive, one-fourth as helpful when negative. Most authors adequately reported how studies were identified and selected and how their trustworthiness (risk of bias) was judged. Only one in three reviews, however, reported an overall judgment about trustworthiness and one in five reported using adequate meta-analytic methods. One in four reported contacting authors for further information and about half included only patients with diagnostic uncertainty. Up to half of the diagnostic endocrine tests in which the likelihood ratio was calculated or provided are likely to be helpful in practice when positive as are one-quarter when negative. Most diagnostic systematic reviews in endocrine lack methodological rigor, protection against bias, and offer limited credibility. Substantial efforts, therefore, seem necessary to improve the quality of diagnostic systematic reviews in endocrinology.

  6. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

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

  7. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  8. Performance of deep geothermal energy systems

    Science.gov (United States)

    Manikonda, Nikhil

    Geothermal energy is an important source of clean and renewable energy. This project deals with the study of deep geothermal power plants for the generation of electricity. The design involves the extraction of heat from the Earth and its conversion into electricity. This is performed by allowing fluid deep into the Earth where it gets heated due to the surrounding rock. The fluid gets vaporized and returns to the surface in a heat pipe. Finally, the energy of the fluid is converted into electricity using turbine or organic rankine cycle (ORC). The main feature of the system is the employment of side channels to increase the amount of thermal energy extracted. A finite difference computer model is developed to solve the heat transport equation. The numerical model was employed to evaluate the performance of the design. The major goal was to optimize the output power as a function of parameters such as thermal diffusivity of the rock, depth of the main well, number and length of lateral channels. The sustainable lifetime of the system for a target output power of 2 MW has been calculated for deep geothermal systems with drilling depths of 8000 and 10000 meters, and a financial analysis has been performed to evaluate the economic feasibility of the system for a practical range of geothermal parameters. Results show promising an outlook for deep geothermal systems for practical applications.

  9. The energy performance contract - key towards energy efficiency in Europe?

    Directory of Open Access Journals (Sweden)

    Murafa Corina

    2017-07-01

    Full Text Available The paper focuses on the Energy Performance Contract (EPC as a business model for energy efficiency. More precisely, it examines, using two case studies, enablers and disablers – from an economic, legal and institutional/managerial perspective – for advancing this arrangement across the EU. The EU has set a 20% energy savings target by 2020 (roughly equivalent to turning off 400 power stations, with an even more ambitious target of 27% by 2030. To reach these ambitious targets, the investments needed are approximately EUR 100 bn/year across the EU (according to the European Commission. Energy efficiency is not, as fervent proponents often claim, the low hanging fruit in terms of investment efforts. Like any other sub-sector, such as transmission and distribution, it demands innovative financing instruments to ensure adequate scale-up. In the paper, I use two comparative case studies to identify and classify the disablers and enablers of Energy Performance Contracting/Energy Services Companies (ESCOs development: the European frontrunner, namely Germany, and a laggard, namely Romania. As research methodology, I use literature review, comparisons between similar government policy planning and evaluation documents, and stakeholder interviews. While academic literature on the topic (Seefeldt, 2003; Wilhelm, 2015 is developed for Germany, for Romania a critical reflection on EPC promotion policy is to be found only in industry documents (e.g.: ARPEE, 2013; Tractebel, 2015. The German success demonstrates that, contrary to the belief of Romanian stakeholders, it is not the lack of a standardized contract model that prevents EPC development, but lack of genuine commitment, drive and leadership of public officials in promoting this financing instrument. A solid communication between public authorities and private beneficiaries, and public administration capacity for impact assessment and evidence-based policy planning are two other significant

  10. Internal Audit Charter, Mar2017

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

    Jessica Perkins

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

  11. An aggregated energy security performance indicator

    International Nuclear Information System (INIS)

    Martchamadol, Jutamanee; Kumar, S.

    2013-01-01

    Highlights: ► AESPI shows a country’s (or province’s) energy security status. ► AESPI considers social, economic and environmental aspects using 25 indicators. ► AESPI shows the impact of the trend of energy policies/measures. ► AESPI could be a tool for monitoring and evaluating the impact of energy policies. -- Abstract: An “Aggregated Energy Security Performance Indicator (AESPI)” has been developed by considering 25 individual indicators representing social, economy and environmental dimensions. The principle used, data required and the methodology for the development of AESPI have been detailed. AESPI requires time series data for its development and its value ranges from 0 to 10. The characteristics of AESPI have been compared with the existing indicators in terms of methodology, data requirements, analysis possible and the applications. The advantages of AESPI is that it not only assists in knowing the past energy security status of a country, but also helps in assessing the future status considering the energy policies and plans of the country, thus enabling the monitoring of the impacts of the policies.

  12. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

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

  13. La auditoría energética: una herramienta de gestión en atención primaria Energy audit: a management tool in health centers

    Directory of Open Access Journals (Sweden)

    Justo García Sanz-Calcedo

    2011-12-01

    Full Text Available Objetivo: Evaluar la viabilidad de la auditoría energética como herramienta de gestión en atención primaria, para mejorar la eficiencia energética y medioambiental de un centro de salud, disminuyendo sus costes de explotación. Método: Se realizaron 55 auditorías energéticas en centros de salud durante el periodo 2005-2010, de tamaño entre 500 y 3500 m², ubicados en zonas de salud de 3500 a 25.000 usuarios, construidos entre 1985 y 2007. Resultados: Se demuestra que con una inversión media de 11.601 € por centro de salud es posible disminuir el consumo energético en 10.801 kWh, ahorrando 2961 € anuales en un tiempo medio de amortización de 3,92 años y evitando la emisión de 7010kg de CO2. Conclusiones: La auditoría energética supone una herramienta práctica para evaluar y disminuir los gastos de explotación y mantenimiento, mejorando el confort en las instalaciones y colaborando en la preservación del medio ambiente.Objective: The aim of this study was to evaluate the viability of energy audit as a management tool in primary care to improve the energy efficiency and environmental performance of a health center by reducing its operating costs. Method: We conducted 55 energy audits in health centers from 2005-2010. The health centers were sized between 500 and 3,500 m², were located in health areas with 3,500 to 25,000 users, and were built between 1985 and 2007. Results: With an average investment of 11,601€ per site, energy consumption can be reduced by 10,801 kWh per year, saving 2,961€ with a mean payback period of 3.92 years, and preventing emission of 7,010kg of CO2. Conclusions: Energy auditing is a practical tool to reduce the operating and maintenance costs of health centers and of improving the comfort of the facilities.

  14. 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...

  15. Audit Risk Assessment in the Light of Current European Regulations

    OpenAIRE

    Ciprian-Costel Munteanu

    2015-01-01

    Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of different as...

  16. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  17. Empirical Study on Annual Energy-Saving Performance of Energy Performance Contracting in China

    Directory of Open Access Journals (Sweden)

    Hongquan Ruan

    2018-05-01

    Full Text Available A lack of trust in Energy Service Company (ESCo is the most critical factor affecting the development of Energy Performance Contracting (EPC in China, compared with other constraints. One cannot easily estimate the energy-saving performance of an EPC project. Under that condition, lack of trust may cause the Energy-Consuming Unit (ECU to suspect the energy-saving performance promised by the ESCo, thus leaving potentially profitable projects without necessary funding. Currently, specific studies taking an across-projects viewpoint on annual energy-saving performance of EPC projects in multiple subsectors, objectively and quantitatively, are lacking. This paper studies the regression relationships of annual energy-saving quantity in terms of revamping cost and the regression relationships of annual cost saving in terms of revamping cost. The regression results show that there are statistically significant correlations in the above relationships in the nine subsectors investigated. This is significant for ESCos and ECUs, because knowledge on energy-saving performance could contribute to EPC investment decisions and trust relationships between ESCos and ECUs. Then, a multiple linear regression model of revamping cost is set up to analyze its influencing factors. The model indicates that the subsector the sample belongs to, financing, registered capital of the ESCo, and contract period have significant effects on revamping cost. Thus, policy implications regarding innovation of EE promotion technology, clarifying ESCos’ exit mechanism, innovation of financing mechanism, and improving the market credit environment for promoting investment in EPC projects, are provided.

  18. Performance Limits of Communication with Energy Harvesting

    KAUST Repository

    Znaidi, Mohamed Ridha

    2016-04-01

    In energy harvesting communications, the transmitters have to adapt transmission to the availability of energy harvested during communication. The performance of the transmission depends on the channel conditions which vary randomly due to mobility and environmental changes. During this work, we consider the problem of power allocation taking into account the energy arrivals over time and the quality of channel state information (CSI) available at the transmitter, in order to maximize the throughput. Differently from previous work, the CSI at the transmitter is not perfect and may include estimation errors. We solve this problem with respect to the energy harvesting constraints. Assuming a perfect knowledge of the CSI at the receiver, we determine the optimal power policy for different models of the energy arrival process (offline and online model). Indeed, we obtain the power allocation scheme when the transmitter has either perfect CSI or no CSI. We also investigate of utmost interest the case of fading channels with imperfect CSI. Moreover, a study of the asymptotic behavior of the communication system is proposed. Specifically, we analyze of the average throughput in a system where the average recharge rate goes asymptotically to zero and when it is very high.

  19. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  20. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

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

  1. Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense

    OpenAIRE

    Floştoiu Sebastian; Milandru Marius

    2017-01-01

    At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of...

  2. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

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

  3. Energy Efficient Graphene Based High Performance Capacitors.

    Science.gov (United States)

    Bae, Joonwon; Kwon, Oh Seok; Lee, Chang-Soo

    2017-07-10

    Graphene (GRP) is an interesting class of nano-structured electronic materials for various cutting-edge applications. To date, extensive research activities have been performed on the investigation of diverse properties of GRP. The incorporation of this elegant material can be very lucrative in terms of practical applications in energy storage/conversion systems. Among various those systems, high performance electrochemical capacitors (ECs) have become popular due to the recent need for energy efficient and portable devices. Therefore, in this article, the application of GRP for capacitors is described succinctly. In particular, a concise summary on the previous research activities regarding GRP based capacitors is also covered extensively. It was revealed that a lot of secondary materials such as polymers and metal oxides have been introduced to improve the performance. Also, diverse devices have been combined with capacitors for better use. More importantly, recent patents related to the preparation and application of GRP based capacitors are also introduced briefly. This article can provide essential information for future study. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

  4. Procedure for Measuring and Reporting Commercial Building Energy Performance

    Energy Technology Data Exchange (ETDEWEB)

    Barley, D.; Deru, M.; Pless, S.; Torcellini, P.

    2005-10-01

    This procedure is intended to provide a standard method for measuring and characterizing the energy performance of commercial buildings. The procedure determines the energy consumption, electrical energy demand, and on-site energy production in existing commercial buildings of all types. The performance metrics determined here may be compared against benchmarks to evaluate performance and verify that performance targets have been achieved.

  5. AUDIT INFORMATION CONTENT

    OpenAIRE

    Ioan Rus

    2012-01-01

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

  6. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ..., no overpayment is to be disregarded where there is substantial evidence of violations of criminal law... perform, or cause to be performed, audits, reviews, agreed-upon procedures engagements, or other... remaining after all required program-specific audits have been performed to conduct administrative reviews...

  7. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  8. 10 CFR 435.4 - Energy efficiency performance standard.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Energy efficiency performance standard. 435.4 Section 435.4 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ENERGY EFFICIENCY STANDARDS FOR NEW FEDERAL LOW-RISE RESIDENTIAL BUILDINGS Mandatory Energy Efficiency Standards for Federal Low-Rise Residential...

  9. 10 CFR 433.4 - Energy efficiency performance standard.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Energy efficiency performance standard. 433.4 Section 433.4 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ENERGY EFFICIENCY STANDARDS FOR THE DESIGN AND... consumption level at or better than the maximum level of energy efficiency that is life-cycle cost-effective...

  10. Audit Report on 'The Department's Management of Nuclear Materials Provided to Domestic Licensees'

    International Nuclear Information System (INIS)

    2009-01-01

    The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

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

    Directory of Open Access Journals (Sweden)

    Marcelo Antonio Pierri Junior

    2016-09-01

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

  12. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

    1992-10-01

    This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

  13. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

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

    Science.gov (United States)

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

    2018-07-01

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

  15. Energy and architecture: improvement of energy performance in existing buildings

    Energy Technology Data Exchange (ETDEWEB)

    Haase, Matthias; Wycmans, Annemie; Solbraa, Anne; Grytli, Eir

    2011-07-01

    This book aims to give an overview of different aspects of retrofitting existing buildings. The target group is students of architecture and building engineering as well as building professionals. Eight out of ten buildings which we will inhabit in 2050 already exist. This means that a great potential for reducing our carbon footprint lies in the existing building stock. Students from NTNU have used the renovation of a 1950s school building at Linesoeya in Soer-Trondelag as a case to increase their awareness and knowledge about the challenges building professionals need to overcome to unite technical details and high user quality into good environmental performance. The students were invited by the building owners and initiators of LIPA Eco Project to contribute to its development: By retrofitting an existing building to passive house standards and combining this with energy generated on site, LIPA Eco Project aims to provide a hands-on example with regard to energy efficiency, architectural design and craftsmanship for a low carbon society. The overall goal for this project is to raise awareness regarding resource efficiency measures in architecture and particularly in existing building mass.(au)

  16. Environmental Management Audit: Southwestern Power Administration (Southwestern)

    International Nuclear Information System (INIS)

    1993-03-01

    This report documents the results of the Environmental Management Audit completed for the Southwestern Power Administration. During this Audit, activities and records were reviewed and personnel interviewed. The onsite portion of the Southwestern Audit was conducted from November 30 through December 11, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24). EH-24 carries out independent assessments of Department of Energy (DOE) facilities and activities as part of the Assistant Secretary's Environmental Audit Program. This program is designed to evaluate the status of DOE facilities/activities regarding compliance with laws, regulations, DOE Orders, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Environmental Management Audit stresses DOE's policy that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The Environmental Management Audit focuses on management systems and programs, whereas the Environmental Baseline Audit conducted in March 1991 focused on specific compliance issues. The scope of the Southwestern Environmental Management Audit included a review of all systems and functions necessary for effective environmental management. Specific areas of review included: Organizational Structure; Environmental Commitment; Environmental Protection Programs; Formality of Environmental Programs; Internal and External Communication; Staff Resources, Training, and Development; and Program Evaluation, Reporting, and Corrective Action

  17. Health and Safety Audit Design Manual

    Energy Technology Data Exchange (ETDEWEB)

    Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2017-10-01

    The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.

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

    Science.gov (United States)

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

    2017-06-01

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

  19. Comparison of the geometric accuracy of radiotherapy facilities by various manufacturers, performed within the programme of quality audits

    International Nuclear Information System (INIS)

    Pridal, I.; Klaclova, T.; Gremlica, D.; Zackova, H.; Snobr, J.

    1998-01-01

    The evaluation of geometric parameters of radiotherapy facilities is discussed, these parameters being of importance for focusing the target volume and for achieving the required standard of treatment. During quality audits at radiotherapy systems various shortcomings were found as regards the accuracy of irradiation. A part of the shortcomings was due to inadequate setting of the facility parameters; another, however, was related to the mechanical design of the treatment units. The latter problems cannot be easily eliminated and have to be taken into account when using the respective facilities

  20. Audit of the autoantibody test, EarlyCDT®-lung, in 1600 patients: an evaluation of its performance in routine clinical practice.

    Science.gov (United States)

    Jett, James R; Peek, Laura J; Fredericks, Lynn; Jewell, William; Pingleton, William W; Robertson, John F R

    2014-01-01

    EarlyCDT(®)-Lung may enhance detection of early stage lung cancer by aiding physicians in assessing high-risk patients through measurement of biological markers (i.e., autoantibodies). The test's performance characteristics in routine clinical practice were evaluated by auditing clinical outcomes of 1613 US patients deemed at high risk for lung cancer by their physician, who ordered the EarlyCDT-Lung test for their patient. Clinical outcomes for all 1613 patients who provided HIPAA authorization are reported. Clinical data were collected from each patient's treating physician. Pathology reports when available were reviewed for diagnostic classification. Staging was assessed on histology, otherwise on imaging. Six month follow-up for the positives/negatives was 99%/93%. Sixty-one patients (4%) were identified with lung cancer, 25 of whom tested positive by EarlyCDT-Lung (sensitivity=41%). A positive EarlyCDT-Lung test on the current panel was associated with a 5.4-fold increase in lung cancer incidence versus a negative. Importantly, 57% (8/14) of non-small cell lung cancers detected as positive (where stage was known) were stage I or II. EarlyCDT-Lung has been extensively tested and validated in case-control settings and has now been shown in this audit to perform in routine clinical practice as predicted. EarlyCDT-Lung may be a complementary tool to CT for detection of early lung cancer. Copyright © 2013 The Authors. Published by Elsevier Ireland Ltd.. All rights reserved.

  1. Physician Self-Audit: A Scoping Review

    Science.gov (United States)

    Gagliardi, Anna R.; Brouwers, Melissa C.; Finelli, Antonio; Campbell, Craig E.; Marlow, Bernard A.; Silver, Ivan L.

    2011-01-01

    Introduction: Self-audit involves self-collection of personal performance data, reflection on gaps between performance and standards, and development and implementation of learning or quality improvement plans by individual care providers. It appears to stimulate learning and quality improvement, but few physicians engage in self-audit. The…

  2. Comparison of energy performance requirements levels

    DEFF Research Database (Denmark)

    Spiekman, Marleen; Thomsen, Kirsten Engelund; Rose, Jørgen

    This summary report provides a synthesis of the work within the EU SAVE project ASIEPI on developing a method to compare the energy performance (EP) requirement levels among the countries of Europe. Comparing EP requirement levels constitutes a major challenge. From the comparison of for instance...... the present Dutch requirement level (EPC) of 0,8 with the present Flemish level of E80, it can easily be seen that direct comparison is not possible. The conclusions and recommendations of the study are presented in part A. These constitute the most important result of the project. Part B gives an overview...... of all other project material related to that topic, which allows to easily identify the most pertinent information. Part C lists the project partners and sponsors....

  3. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

    Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.

  4. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

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

  5. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

    Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.

  6. Data and analytics to inform energy retrofit of high performance buildings

    International Nuclear Information System (INIS)

    Hong, Tianzhen; Yang, Le; Hill, David; Feng, Wei

    2014-01-01

    Highlights: • High performance buildings can be retrofitted using measured data and analytics. • Data of energy use, systems operating and environmental conditions are needed. • An energy data model based on the ISO Standard 12655 is key for energy benchmarking. • Three types of analytics are used: energy profiling, benchmarking, and diagnostics. • The case study shows 20% of electricity can be saved by retrofit. - Abstract: Buildings consume more than one-third of the world’s primary energy. Reducing energy use in buildings with energy efficient technologies is feasible and also driven by energy policies such as energy benchmarking, disclosure, rating, and labeling in both the developed and developing countries. Current energy retrofits focus on the existing building stocks, especially older buildings, but the growing number of new high performance buildings built around the world raises a question that how these buildings perform and whether there are retrofit opportunities to further reduce their energy use. This is a new and unique problem for the building industry. Traditional energy audit or analysis methods are inadequate to look deep into the energy use of the high performance buildings. This study aims to tackle this problem with a new holistic approach powered by building performance data and analytics. First, three types of measured data are introduced, including the time series energy use, building systems operating conditions, and indoor and outdoor environmental parameters. An energy data model based on the ISO Standard 12655 is used to represent the energy use in buildings in a three-level hierarchy. Secondly, a suite of analytics were proposed to analyze energy use and to identify retrofit measures for high performance buildings. The data-driven analytics are based on monitored data at short time intervals, and cover three levels of analysis – energy profiling, benchmarking and diagnostics. Thirdly, the analytics were applied to a high

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

    Science.gov (United States)

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

    2018-01-01

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

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

    Science.gov (United States)

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

    2018-02-20

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

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

    Directory of Open Access Journals (Sweden)

    Tony Arjuna

    2018-02-01

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

  10. Clinical Audit for Referral Guidelines: A Problem Solving Tool

    International Nuclear Information System (INIS)

    Remedios, D.

    2011-01-01

    In the United Kingdom, the Health Act of 1999 places the responsibility of monitoring and improving the quality of health care with hospital and primary care trusts. All National Health Service employees must perform audits, and in some cases pay progression is limited if there is no evidence that a clinical audit has been carried out. An audit cycle or spiral facilitates a continuing system for quality improvement. About 40 local internal clinical audits are contained in the Royal College of Radiologists' AuditLive, which encourages participation in clinical audits. (author)

  11. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  12. Final audit report of remedial action construction at the UMTRA Project Ambrosia Lake, New Mexico, site

    International Nuclear Information System (INIS)

    1995-09-01

    The final audit report for remedial action at the Ambrosia Lake, New Mexico, Uranium Mill Tailings Remedial Action (UMTRA) Project site consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and a QA final closeout inspection performed by the US Department of Energy (DOE) and the Technical Assistance Contractor (TAC). One radiological surveillance and three radiological audits were performed at the Ambrosia Lake site. The surveillance was performed on 12--16 April 1993 (DOE, 1993d). The audits were performed on 26--29 July 1993 (DOE, 1993b); 21--23 March 1994 (DOE, 1994d); and 1--2 August 1994 (DOE, 1994d). The surveillance and audits resulted in 47 observations. Twelve of the observations raised DOE concerns that were resolved on site or through subsequent corrective action. All outstanding issues were satisfactorily closed out on 28 December 1994. The radiological surveillance and audits are discussed in this report. A total of seven QA in-process surveillances were performed at the Ambrosia Lake UMTRA site are discussed. The DOE/TAC Ambrosia Lake final remedial action close-out inspection was conducted on 26 July 1995 (DOE, 1995a). To summarize, a total of 155 observations were noted during DOE/TAC audit and surveillance activities. Follow-up to responses required from the RAC for the DOE/TAC surveillance and audit observations indicated that all issues related to the Ambrosia Lake site were resolved and closed to the satisfaction of the DOE

  13. Auditing and the Purification of Blame

    DEFF Research Database (Denmark)

    Skærbæk, Peter; Christensen, Mark

    2015-01-01

    Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing...... and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case...

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

    Directory of Open Access Journals (Sweden)

    Luis Antonio Lay

    2017-12-01

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

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

    Science.gov (United States)

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

    2010-06-01

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

  16. Environmental auditing according to the EU Directive at the energy and water utilities of GEW Koeln AG; EG-Umweltaudit in der Energie- und Wasserversorgung am Beispiel der GEW Koeln AG

    Energy Technology Data Exchange (ETDEWEB)

    Linden, W. [Gas-, Elektrizitaets- und Wasserwerke Koeln AG (GEW) (Germany)

    1999-07-01

    The gasworks, electric utilities and waterworks of GEW Koeln AG, a commercial enterprise, are responsible for supply to the municipal area of the city of Koeln. In 1998, about 55m m{sup 3} of drinking water were supplied, as well as about 1m m{sup 3} of untreated water to industrial enterprises. Having performed environmental audits at two heat and power plants of GEW AG in 19995 and 1996, the enlargement of the scope of application of the EU Environmental Audits Directive at the national level in 1998 induced the GEW AG to be the first in Germany to apply for environmental auditing of their waterworks, and on 20 April 1998, the waterworks were registered as certified site. A specific aspect of the environmental audit is that it also included inspection for and certification of compliance with occupational safety standards. (orig./CB) [German] Die Gas-, Elektrizitaets- und Wasserwerke Koeln AG (GEW) versorgt die Stadt Koeln mit Gas, Elektrizitaet, Wasser und Waerme. Im Jahr 1998 wurden rd. 55 Mio. m{sup 3} Trinkwasser gewonnen, aufbereitet und fuer die Verbraucher bereitgestellt sowie etwa 1 Mio. m{sup 3} Rohwasser an Industriebetriebe abgegeben. Nachdem GEW bereits in den Jahren 1995 und 1996 an den Standorten zweier Heizkraftwerke Umweltaudits durchgefuehrt hatte, beteiligte sich das Unternehmen Anfang 1998 mit seinen Wasserwerken und mit dem Wasserlabor am EG-Umweltauditsystem. Ermoeglicht wurde dies durch eine Ausweitung des Anwendungsbereiches der EG-Umweltauditverordnung auf nationaler Ebene. Am 20.04.98 wurde GEW als erstes Wasserversorgungsunternehmen in Deutschland in das Verzeichnis der eingetragenen auditierten Standorte aufgenommen. Eine Besonderheit des Umweltaudits bestand darin, dass es mit einem Arbeitssicherheitsaudit kombiniert wurde. (orig./CB)

  17. 78 FR 20097 - Energy Savings Performance Contracts

    Science.gov (United States)

    2013-04-03

    ... procedures, scope definition, Measurement and Verification (M&V), financing procurement, and definition of... government. More than $2.71 billion has been invested in Federal energy efficiency and renewable energy... more than $7.18 billion of cumulative energy cost savings for the Federal Government. While FEMP has...

  18. Energy performance of the low-energy house in Greenland

    DEFF Research Database (Denmark)

    Kragh, Jesper; Svendsen, Svend

    2005-01-01

    by ventilation heat recovery (90% efficiency) specially designed for arctic conditions, by using thicker insulation in walls (300 mm) and roof/floor (350 mm), and by using solar hot water heating (3250 kWh/year). The building is intended to enhance sustainability in the building sector in Greenland....... energy gain, efficient ventilation system with heat recovery and solar heating. In this paper the results of a calculation of the energy consumption of low-energy house is presented. The calculation was done using the program BSim2002 [1] and a new weather test reference year based on climatic data......The object of the low-energy house in Sisimiut in Greenland was to build a house with an energy consumption less than 80 kWh/m² corresponding to half the energy frame of the coming building code. Therefore the focus in this project has been on large insulation thicknesses, windows with high net...

  19. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... audit, unless the participant already had a systems audit due to other Federal awards within the past... to verify that the participant's systems continue to be reliable (the audit then would cover the two... 10 Energy 4 2010-01-01 2010-01-01 false Frequency of periodic audits of for-profit participants...

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

    Science.gov (United States)

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

    2014-05-01

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

  1. 7 CFR 246.20 - Audits.

    Science.gov (United States)

    2010-01-01

    ... CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN... by OIG to be necessary. In performing such audits, OIG will rely to the extent feasible on audit work... implementation and for completion of correction of deficiencies and their causes. (3) FNS will determine whether...

  2. Finanční audit

    OpenAIRE

    Ševcovicová, Lucie

    2009-01-01

    The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.

  3. Performance profiles of major energy producers 1996

    International Nuclear Information System (INIS)

    1998-01-01

    This publication examines developments in the operations of the major US e energy-producing companies on a corporate level, by major line of business, by major function within each line of business, and by geographic area. In 1996, 24 companies filed Form EIA-28. The analysis and data presented in this report represents the operations of the Financial Reporting System companies in the context of their worldwide operations and in the context of the major energy markets which they serve. Both energy and nonenergy developments of these companies are analyzed. Although the focus is on developments in 1996, important trends prior to that time are also featured. Sections address energy markets in 1996; key financial developments; oil and gas exploration, development, and production; downstream petroleum in 1996; coal and alternative energy; and foreign direct investment in US energy. 30 figs., 104 tabs

  4. Performance profiles of major energy producers 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-01-01

    This publication examines developments in the operations of the major US e energy-producing companies on a corporate level, by major line of business, by major function within each line of business, and by geographic area. In 1996, 24 companies filed Form EIA-28. The analysis and data presented in this report represents the operations of the Financial Reporting System companies in the context of their worldwide operations and in the context of the major energy markets which they serve. Both energy and nonenergy developments of these companies are analyzed. Although the focus is on developments in 1996, important trends prior to that time are also featured. Sections address energy markets in 1996; key financial developments; oil and gas exploration, development, and production; downstream petroleum in 1996; coal and alternative energy; and foreign direct investment in US energy. 30 figs., 104 tabs.

  5. Solar energy photovoltaic technology: proficiency and performance

    International Nuclear Information System (INIS)

    2006-01-01

    Total is committed to making the best possible of the planet's fossil fuel reserves while fostering the emergence of other solutions, notably by developing effective alternatives. Total involves in photovoltaics when it founded in 1983 Total Energies, renamed Tenesol in 2005, a world leader in the design and installation of photovoltaic solar power systems. This document presents Total's activities in the domain: the global challenge of energy sources and the environment, the energy collecting by photovoltaic electricity, the silicon technology for cell production, solar panels and systems to distribute energy, research and development to secure the future. (A.L.B.)

  6. An Analysis of the Use of Energy Audits, Solar Panels, and Wind Turbines to Reduce Energy Consumption from Non Renewable Energy Sources

    Science.gov (United States)

    2015-04-15

    a need to reduce water consumption whenever possible. Congress issued the initial guidelines for flow control in various plumbing products via the...Base • Florida Solar Energy Center ( Cocoa , FL) • Houston County Solid Waste Disposal Facility (Kathleen, GA) Certification CDEP interns each... PRODUCTS · COMPIOP AGG $ 2,000,000 POUCY ~rg: LOC $ ~"’~"~ ~~~INGlE UMIT s All’f AUTO BODILY INJURY (Por pononj $ ........ ~~,~~ BODILY INJURY (Por

  7. Value of audits in breast cancer screening quality assurance programmes

    NARCIS (Netherlands)

    Geertse, Tanya D.; Holland, Roland; Timmers, Janine M. H.; Paap, Ellen; Pijnappel, Ruud M.; Broeders, Mireille J. M.; den Heeten, Gerard J.

    2015-01-01

    Our aim was to retrospectively evaluate the results of all audits performed in the past and to assess their value in the quality assurance of the Dutch breast cancer screening programme. The audit team of the Dutch Reference Centre for Screening (LRCB) conducts triennial audits of all 17 reading

  8. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

    This goal of this project was to develop cyber security audit and attack detection tools for industrial control systems (ICS). Digital Bond developed and released a tool named Bandolier that audits ICS components commonly used in the energy sector against an optimal security configuration. The Portaledge Project developed a capability for the PI Historian, the most widely used Historian in the energy sector, to aggregate security events and detect cyber attacks.

  9. Towards measurement and verification of energy performance under the framework of the European directive for energy performance of buildings

    International Nuclear Information System (INIS)

    Burman, Esfand; Mumovic, Dejan; Kimpian, Judit

    2014-01-01

    Directive 2002/91/EC of the European Parliament and Council on the Energy Performance of Buildings has led to major developments in energy policies followed by the EU Member States. The national energy performance targets for the built environment are mostly rooted in the Building Regulations that are shaped by this Directive. Article 3 of this Directive requires a methodology to calculate energy performance of buildings under standardised operating conditions. Overwhelming evidence suggests that actual energy performance is often significantly higher than this standardised and theoretical performance. The risk is national energy saving targets may not be achieved in practice. The UK evidence for the education and office sectors is presented in this paper. A measurement and verification plan is proposed to compare actual energy performance of a building with its theoretical performance using calibrated thermal modelling. Consequently, the intended vs. actual energy performance can be established under identical operating conditions. This can help identify the shortcomings of construction process and building procurement. Once energy performance gap is determined with reasonable accuracy and root causes identified, effective measures could be adopted to remedy or offset this gap. - Highlights: • Building energy performance gap is a negative externality that must be addressed. • A method is proposed to link actual performance to building compliance calculation. • Energy performance gap is divided into procurement and operational gaps. • This framework enables policy makers to measure and address procurement gap. • Building fine-tuning by construction teams could also narrow operational gap

  10. Energy performance contracting - energy saving potential of selected energy conservation measures (ECM)

    Energy Technology Data Exchange (ETDEWEB)

    Johansson, M. (Dansk Energi Analyse A/S, Frederiksberg (Denmark)); Langkilde, G.; Olesen, Bjarne W. (Technical Univ. of Denmark, ICIEE, Kgs. Lyngby (Denmark)); Moerck, O. (Cenergia Energy Consultants, Herlev (Denmark)); Sundman, O. (DONG Energy, Copenhagen (Denmark)); Engelund Thomsen, K. (Aalborg Univ., SBi, Hoersholm (Denmark))

    2008-09-15

    This report has been developed under the research project 'Etablering af grundlag for energitjenester i Danmark' (project number: ENS-33031-0185) under the Danish research programme - EFP. The objective of this project has been to contribute to the utilisation of the large potential for energy conservations in the building sector within the public, industry and service sectors through the development of a better basis for decision making for both the Energy Service Companies (ESCOes) and the building owners. The EU directive on Energy Service Contracting points at the buildings as the area where the biggest potential market for energy services and energy efficiency improvements are. The EFP-project has two parts: (1) A Danish part and (2) participation in the international cooperation project 'Holistic Assesment Tool-Kit on Energy Efficient Retrofit Measures for Government Buildings (EnERGo)', Annex 46 under the IEA R and D program 'Energy Conservation In Buildings And Community Systems' (ECBCS). This report describes the Danish contributions to the IEA projects subtask B, which has a primary objective to develop a database of energy conservation measures (ECM) with descriptions and performance characteristics of these. (au)

  11. Energy performance contracting - energy saving potential of selected energy conservation measures (ECM)

    Energy Technology Data Exchange (ETDEWEB)

    Johansson, M [Dansk Energi Analyse A/S, Frederiksberg (Denmark); Langkilde, G; Olesen, Bjarne W [Technical Univ. of Denmark, ICIEE, Kgs. Lyngby (Denmark); Moerck, O [Cenergia Energy Consultants, Herlev (Denmark); Sundman, O [DONG Energy, Copenhagen (Denmark); Engelund Thomsen, K [Aalborg Univ., SBi, Hoersholm (Denmark)

    2008-09-15

    This report has been developed under the research project 'Etablering af grundlag for energitjenester i Danmark' (project number: ENS-33031-0185) under the Danish research programme - EFP. The objective of this project has been to contribute to the utilisation of the large potential for energy conservations in the building sector within the public, industry and service sectors through the development of a better basis for decision making for both the Energy Service Companies (ESCOes) and the building owners. The EU directive on Energy Service Contracting points at the buildings as the area where the biggest potential market for energy services and energy efficiency improvements are. The EFP-project has two parts: (1) A Danish part and (2) participation in the international cooperation project 'Holistic Assesment Tool-Kit on Energy Efficient Retrofit Measures for Government Buildings (EnERGo)', Annex 46 under the IEA R and D program 'Energy Conservation In Buildings And Community Systems' (ECBCS). This report describes the Danish contributions to the IEA projects subtask B, which has a primary objective to develop a database of energy conservation measures (ECM) with descriptions and performance characteristics of these. (au)

  12. The concept of audit materiality and attitudes towards materiality threshold disclosure among Maltese audit practitioners

    OpenAIRE

    Azzopardi, Jana; Baldacchino, Peter J.;

    2009-01-01

    Materiality permeates the audit process and is a term often used to describe the scope of the auditor’s responsibility to the general public. This paper attempts to evaluate the Maltese auditing profession’s perceptions and use of the concept of materiality in the performance of an audit as well as attitudes towards disclosure of materiality thresholds. Results from personal in-depth interviews with twenty-four practitioners show that although considerable importance is a...

  13. Models for the energy performance of low-energy houses

    DEFF Research Database (Denmark)

    Andersen, Philip Hvidthøft Delff

    of buildings, the first topic analyzed is the variation of presence of occupants. As buildings get more energy-effcient, internal loads and user-behavior increasingly influence the energy consumption. Most simulation tools use deterministic occupancy profiles to simulate internal loads. However, such occupancy......The aim of this thesis is data-driven modeling of heat dynamics of buildings. Traditionally, thermal modeling of buildings is done using simulation tools which take information about the construction, weather data, occupancy etc. as inputs and generate deterministic energy profiles of the buildings....... The approach to modeling occupants’ presence provides a flexible method where no assumptions in the application. The rest of the thesis deals with statistical modeling of heat dynamics of buildings. First, discrete-time models are applied. Discrete-time models are computationally relatively simple and provide...

  14. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

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

  15. Computational Fluid Dynamics and Building Energy Performance Simulation

    DEFF Research Database (Denmark)

    Nielsen, Peter V.; Tryggvason, Tryggvi

    An interconnection between a building energy performance simulation program and a Computational Fluid Dynamics program (CFD) for room air distribution will be introduced for improvement of the predictions of both the energy consumption and the indoor environment. The building energy performance...

  16. 10 CFR 603.660 - Other audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

  17. 10 CFR Appendix B to Part 600 - Audit Report Distributees

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of Inspector...

  18. Making the audit work for you

    International Nuclear Information System (INIS)

    Wilczynski, E.J.

    1991-10-01

    These slides presented at an Environmental Auditing Conference, focus on one aspect of environmental auditing: its important role in the even broader practice of Environmental Management. The use of audits by the Department of Energy will be examined within the context of sound environmental management to illustrate the delicate practice of ''Making the Audit Work for You.'' A summary of the main points to be covered follows. (1) Brief description of DOE Environmental Audit process; disciplines covered, DOE Orders reviewed, management/operations evaluated. (2) Brief discussion of DOE/Secretary Watkin's Tiger Team initiative as the cornerstone of his plan to strengthen the Department's Environment, Safety, and Health (ESH) programs. (3) Examples given of the types of findings presented in each of these areas, along with brief examples of root causes, lessons learned, trends, and noteworthy practices. (4) Discussion of the relationships between environmental audits, safety and health assessments, and management and organization assessments. (5) Discussion of Environmental Auditing/Assessment and its recurring role in the Environmental Management continuum. (6) DOE is cited as an example of an organization that uses audits as a powerful environmental management tool to help achieve its objectives and multiple goals

  19. Impacts of FDI Renewable Energy Technology Spillover on China’s Energy Industry Performance

    Directory of Open Access Journals (Sweden)

    Weiwei Liu

    2016-08-01

    Full Text Available Environmental friendly renewable energy plays an indispensable role in energy industry development. Foreign direct investment (FDI in advanced renewable energy technology spillover is promising to improve technological capability and promote China’s energy industry performance growth. In this paper, the impacts of FDI renewable energy technology spillover on China’s energy industry performance are analyzed based on theoretical and empirical studies. Firstly, three hypotheses are proposed to illustrate the relationships between FDI renewable energy technology spillover and three energy industry performances including economic, environmental, and innovative performances. To verify the hypotheses, techniques including factor analysis and data envelopment analysis (DEA are employed to quantify the FDI renewable energy technology spillover and the energy industry performance of China, respectively. Furthermore, a panel data regression model is proposed to measure the impacts of FDI renewable energy technology spillover on China’s energy industry performance. Finally, energy industries of 30 different provinces in China based on the yearbook data from 2005 to 2011 are comparatively analyzed for evaluating the impacts through the empirical research. The results demonstrate that FDI renewable energy technology spillover has positive impacts on China’s energy industry performance. It can also be found that the technology spillover effects are more obvious in economic and technological developed regions. Finally, four suggestions are provided to enhance energy industry performance and promote renewable energy technology spillover in China.

  20. Final audit report of remedial action construction at the UMTRA Project Falls City, Texas, site

    International Nuclear Information System (INIS)

    1995-05-01

    This final audit report for the Falls City, Texas, Uranium Mill Tailings Remedial Action Project site summarizes the radiological audits and the quality assurance (QA) in-process surveillances, audits, and final close-out inspection performed by the U.S. Department of Energy (DOE) and Technical Assistance Contractor (TAC). It also summarizes U.S. Nuclear Regulatory Commission (NRC) surveillances. One radiological audit and three radiological surveillances were performed at the Falls City site. These surveillances and audit, which resulted in 31 observations, focused primarily on processing site activities and were performed on the following dates: 3-6 August 1992, 29-30 October 1992, 22-26 March 1993, and 1-3 November 1993. All outstanding radiological issues were closed out at the completion of the construction activities. Six QA in-process surveillances, which resulted in 71 observations, were performed at the Falls City site on the following dates: 22-24 July 1992, 23-25 November 1992, 17-19 May 1993, 16-18 August 1993, 13-15 October 1993, and 2-4 February 1994. All outstanding issues were closed out with the February surveillance on 3 March 1994. The DOE/TAC remedial action close-out inspections of the Falls City site, which resulted in 56 observations, were conducted 9-10 June 1994 and 26 July 1994. The inspections were closed out on 26 January 1995. The NRC performed three on-site construction reviews (OSCR), resulting in seven observations of remedial action construction activities that occurred during site visits. The OSCRs were performed 9 December 1992, 12 May 1993, and 25 October 1993. Since all audit and surveillance observations and recommendations have been closed out, this final audit report segment of the site certification process is complete

  1. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

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

  2. Audit Information Management System

    Data.gov (United States)

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

  3. Policy Instruments to Improve Energy Performance of Existing Owner Occupied Dwellings

    Directory of Open Access Journals (Sweden)

    Lorraine Colette Murphy

    2016-11-01

    has increased due to, inter alia, the realization that the revolution in energy use that must occur for climate change targets to be met means major changes in the fabric of the existing dwelling stock, dwellings constructed before building regulations demanded high energy performance standards. It is argued that the building sector, in general, and the existing dwelling stock, in particular, can contribute more cost effectively and more significantly in quality and quantity terms than any other sector (Amstalden et al., 2007; Lomas, 2010; Ürge-Vorsatz, et al., 2007. This has provoked calls for new and improved instruments to meet the energy saving potential of existing dwellings. Despite many of the same instruments being used for decades there is little solid information on many crucial dimensions of how instruments operate and on what impact they have. The few evaluations and reviews that do take place are commonly focused on theoretical energy savings and costs and instrument strengths and weaknesses. Instruments commonly appear and disappear without undergoing improvement or change or contributing to policy learning. Many instruments are laden with assumptions about the target group that are never formally or comprehensively proved or debunked. Little theorizing takes place on the type of instruments most suited to the target group. Fundamentally, there is a serious lack of information surrounding the effectiveness of instruments assumed to be making climate change targets a reality. It is the above mentioned information deficits that influenced the objectives and structure of this thesis. Instruments are examined from different angles and viewpoints, from experts, owner occupiers, official evaluations and front-runner countries. Assessment frameworks were developed to tease out how well instruments truly function. Households in receipt of instruments such as the EPC and energy audit were compared to households not in receipt of instruments. Moreover, the

  4. Office of Inspector General report on special audit of pension plans for Department of Energy contract employees of the University of California

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-08-01

    On May 15, 1996, the Department of Energy (DOE) announced its decision to extend and renegotiate its contracts with the University of California for the management and operation of the Los Alamos, Lawrence Berkeley, and Lawrence Livermore National Laboratories. Current contracts for the operation of these laboratories expire in 1997. The renegotiation process provides an opportunity for the Department to: (1) recover at least $620 million in excess assets from the pension plans it has funded for University of California employees who work at DOE`s laboratories; and (2) improve the Department`s ability to exercise prudent management of its interest in those pension funds. According to Department records, as of July 1, 1995, the University of California Retirement Plan had between $620 million and $2.0 billion in excess assets that were attributable to the Department of Energy (emphasis supplied). The wide variation in excess assets is a function of the assumptions used in making these calculations. These are described in Appendix 1 to this report. It was concluded as a result of the audit that, as part of the contract renegotiation process, the Department should obtain the cooperation and assistance of the University of California in recovering excess pension plan assets in a manner that does not affect the defined retirement benefits of the contract employees. This could include jointly sponsoring legislation to modify any existing legal restrictions.

  5. Energy Design Guidelines for High Performance Schools: Tropical Island Climates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2004-11-01

    Design guidelines outline high performance principles for the new or retrofit design of K-12 schools in tropical island climates. By incorporating energy improvements into construction or renovation plans, schools can reduce energy consumption and costs.

  6. Performance profiles of major energy producers 1979

    International Nuclear Information System (INIS)

    1981-07-01

    The purpose of this report is to examine year-to-year developments in the operations of 26 major US energy companies on a corporate level and also by major line of energy business and by major functions within each line of business. The period covered is 1977 to 1979. Comparisons of income and investment flow are featured and related to functionally allocated net investment in place. The presentation seeks to identify similarities and dissimilarities in results across lines-of-business activity or by firm size

  7. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

    Full Text Available Since DeAngelo's study (1981 on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN. The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.

  8. Audits for advanced treatment dosimetry

    Science.gov (United States)

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

    2015-01-01

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

  9. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Ibbott, G S; Thwaites, D I

    2015-01-01

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

  10. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

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

  11. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  12. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

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

  13. Energy Design Guidelines for High Performance Schools: Tropical Island Climates

    Energy Technology Data Exchange (ETDEWEB)

    2004-11-01

    The Energy Design Guidelines for High Performance Schools--Tropical Island Climates provides school boards, administrators, and design staff with guidance to help them make informed decisions about energy and environmental issues important to school systems and communities. These design guidelines outline high performance principles for the new or retrofit design of your K-12 school in tropical island climates. By incorporating energy improvements into their construction or renovation plans, schools can significantly reduce energy consumption and costs.

  14. Requirements for auditing of quality assurance programs for nuclear power plants

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

    Requirements and guidance are provided for establishing and implementing a system of internal and external audits of quality assurance programs for nuclear power plants, including the preparation, performance, reporting and follow-up of audits by both the auditing and the audited organizations. This standard is to be used in conjunction with ANSI N45.2

  15. 49 CFR 385.313 - Who will conduct the safety audit?

    Science.gov (United States)

    2010-10-01

    ... FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.313 Who will conduct the safety audit? An individual certified under the FMCSA regulations to perform safety audits will conduct the safety audit. ... 49 Transportation 5 2010-10-01 2010-10-01 false Who will conduct the safety audit? 385.313 Section...

  16. Energy conservation in mechanical industry; Maitrise de l`energie dans les industries mecaniques

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    The workshop is composed of 12 communications on the theme of energy consumption, conservation and management in industry, and more especially in metal industry: evaluation of the energy savings potential in the French industry; official energy diagnosis procedure in buildings; the French national gas utility policy for energy conservation and economical performance in industry; energy conservation with speed variators for electric motors; energy audits and energy metering for conservation objectives. Examples of energy efficient systems or energy audits in various industrial sectors (compressed air, industrial buildings, heat treatments, curing...) are also presented. The electric power quality EDF`s contract is also discussed

  17. Radiological audit of remedial action activities at the processing site, transfer site, and Cheney disposal site Grand Junction, Colorado: Audit date, August 9--11, 1993

    International Nuclear Information System (INIS)

    1993-08-01

    The Uranium Mill Tailing Remedial Action (UMTRA) Project's Technical Assistance Contractor (TAC) performed a radiological audit of the Remedial Action Contractor (RAC), MK-Ferguson and CWM Federal Environmental Services, Inc., at the processing site, transfer site, and Cheney disposal site in Grand Junction, Colorado. Jim Hylko and Bill James of the TAC conducted this audit August 9 through 11, 1993. Bob Cornish and Frank Bosiljevec represented the US Department of Energy (DOE). This report presents one programmatic finding, eleven site-specific observations, one good practice, and four programmatic observations

  18. Final audit report of remedial action construction at the UMTRA project site Rifle, Colorado. Rev. 1

    International Nuclear Information System (INIS)

    1997-01-01

    This final audit report summarizes the assessments performed by the U.S. Department of Energy (DOE) Environmental Restoration Division (ERD) and its Technical Assistance Contractor (TAC) of remedial action compliance with approved plans, specifications, standards, and 40 CFR Part 192 at the Rifle, Colorado, Uranium Mill Tailings Remedial Action (UMTRA) Project site. Remedial action construction was directed by the Remedial Action Contractor (RAC)

  19. Cerebral aneurysms – an audit

    African Journals Online (AJOL)

    Enrique

    Abstract. We performed an audit to determine the profile of cerebral aneurysms at the Universitas Hospital Bloem- fontein, the only government hospital with a vascular suite in the Free State and Northern Cape area. Two hun- dred and twenty-three government patients, diagnosed with cerebral aneurysms during the period.

  20. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    1980-01-01

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

  1. Exploring audit assistants decision to leave the audit profession

    OpenAIRE

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

    2017-01-01

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

  2. Are joint audits a proper instrument for increased audit quality?

    OpenAIRE

    Velte, Patrick; Azibi, Jamel

    2015-01-01

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

  3. Environmental Audit of the Coal-Fired Flow Facility (CFFF)

    International Nuclear Information System (INIS)

    1992-12-01

    The scope of the audit at the CFFF was comprehensive, addressing environmental activities in the technical areas of air; soils, sediments, and biota; surface water/drinking water; groundwater; waste management; toxic and chemical materials; quality assurance; radiation; inactive waste sites; environmental management; and environmental monitoring programs. Specifically assessed was the compliance of CFFF operations and activities with Federal, state, and local regulations; DOE Orders; internal operating standards; and best management practices. Onsite activities included inspection of CFFF facilities and operations; review of site documents; interviews with DOE and contractor personnel, as well as representatives from state regulatory agencies; and reviews of previous appraisals. Using these sources of information, the environmental audit team developed findings, which fell into two general categories: compliance findings and best management practice findings. Each finding also identifies apparent causal factor(s) that contributedto the finding and will assist line management in developing ''root causes'' for implementing corrective actions. The overall conclusion of the audit is that The University of Space Institute's Energy Conversion Research and Development Programs (ECP) management of the CFFF has not kept pace with DOE's increasing expectation for environmental performance. ECP has not applied the same door and formality to environmental compliance and protection activities as they apply to their research and development activities.A total of 31 findings were identified in this audit

  4. An urban energy performance evaluation system and its computer implementation.

    Science.gov (United States)

    Wang, Lei; Yuan, Guan; Long, Ruyin; Chen, Hong

    2017-12-15

    To improve the urban environment and effectively reflect and promote urban energy performance, an urban energy performance evaluation system was constructed, thereby strengthening urban environmental management capabilities. From the perspectives of internalization and externalization, a framework of evaluation indicators and key factors that determine urban energy performance and explore the reasons for differences in performance was proposed according to established theory and previous studies. Using the improved stochastic frontier analysis method, an urban energy performance evaluation and factor analysis model was built that brings performance evaluation and factor analysis into the same stage for study. According to data obtained for the Chinese provincial capitals from 2004 to 2013, the coefficients of the evaluation indicators and key factors were calculated by the urban energy performance evaluation and factor analysis model. These coefficients were then used to compile the program file. The urban energy performance evaluation system developed in this study was designed in three parts: a database, a distributed component server, and a human-machine interface. Its functions were designed as login, addition, edit, input, calculation, analysis, comparison, inquiry, and export. On the basis of these contents, an urban energy performance evaluation system was developed using Microsoft Visual Studio .NET 2015. The system can effectively reflect the status of and any changes in urban energy performance. Beijing was considered as an example to conduct an empirical study, which further verified the applicability and convenience of this evaluation system. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. Quality assurance and auditing for tissue banking

    International Nuclear Information System (INIS)

    Strong, M.; Tayo, E.

    1999-01-01

    Implementation of quality systems can provide many benefits and have a direct impact on the cost of tissue banking. These benefits are achieved by reducing redundancies, streamlining work processes, reducing and waste, and implementing of a process of continuous monitoring and quality improvement, There have been various models written for the use of quality systems in tissue banking but most can be indexed and correlated with the universal ISO 9000 Quality Management System used world-wide in all types of businesses and services since 1986. These standards contain 20 system elements that define the broad-based quality system. Within these elements are included audited systems. The auditing system includes internal assessment and external assessment. An audit is a planned, independent and documented assessment to determine whether agreed upon requirements are being met. Audits are performed by qualified individuals with knowledge of procedures, regulations and associated standards with the primary intention of improving processes. Internal and external assessments are the primary types of audits performed at the tissue center. Internal assessment is performed by the employees of the organization to determine whether activities and -the results of the activities comply with requirements and procedures. External assessment is carried out by independent examinations performed by an external agency. This presentation will describe procedures for internal quality auditing and results of external assessment of tissue banking in North America, as performed by the American Association of Tissue Banks (AATB). The AATB system for external auditing will be described. Examples will be given of the most common errors found by such auditing assessments and procedures for establishing internal quality auditing

  6. Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

    International Nuclear Information System (INIS)

    1993-01-01

    The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

  7. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

      Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

  8. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  9. Audit mode change, corporate governance

    OpenAIRE

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

  10. Outsourcing of internal audit and independence of auditors

    Directory of Open Access Journals (Sweden)

    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

  11. Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

  12. Nationwide prospective audit of pancreatic surgery: design, accuracy, and outcomes of the Dutch Pancreatic Cancer Audit

    NARCIS (Netherlands)

    van Rijssen, L. Bengt; Koerkamp, Bas G.; Zwart, Maurice J.; Bonsing, Bert A.; Bosscha, Koop; van Dam, Ronald M.; van Eijck, Casper H.; Gerhards, Michael F.; van der Harst, Erwin; de Hingh, Ignace H.; de Jong, Koert P.; Kazemier, Geert; Klaase, Joost; van Laarhoven, Cornelis J.; Molenaar, I. Quintus; Patijn, Gijs A.; Rupert, Coen G.; van Santvoort, Hjalmar C.; Scheepers, Joris J.; van der Schelling, George P.; Busch, Olivier R.; Besselink, Marc G.; Bollen, Thomas L.; Bruno, Marco J.; van Tienhoven, Geert-Jan; Norduyn, Arnold; Berry, David P.; Tingstedt, Bobby; Tseng, Jennifer F.; Wolfgang, Christopher L.

    2017-01-01

    Background: Auditing is an important tool to identify practice variation and 'best practices'. The Dutch Pancreatic Cancer Audit is mandatory in all 18 Dutch centers for pancreatic surgery. Methods: Performance indicators and case-mix factors were identified by a PubMed search for randomized

  13. Clinical audit in dentistry: From a concept to an initiation.

    Science.gov (United States)

    Malleshi, Suchetha N; Joshi, Mahasweta; Nair, Soumya K; Ashraf, Irshad

    2012-11-01

    Clinical audit is a quality improvement process that aims to improve patient care through a systematic review of care against explicit criteria. It is a cyclic and multidisciplinary process which involves a series of steps from planning the audit through measuring the performance to implementing and sustaining the change. Although audit contains some facets of research, it is essential to understand the difference between the two. Auditing can be done right from the record maintaining, diagnosis and treatment and postoperative evaluation and follow-up. The immense potential of clinical audit can be utilized only when open-mindedness and innovativeness are encouraged and evidence-based work culture is cultivated.

  14. 'The use of technical specialists in quality assurance audits'

    International Nuclear Information System (INIS)

    Higgins, T.J.; Diaz, M.R.

    1993-01-01

    This paper provides a nontechnical discussion of the use of Technical Specialists in quality assurance audits by the Office of Civilian Radioactive Waste Management's Office of Quality Assurance. The purpose is to describe one successful solution to the problem that arises when a quality assurance organization is responsible for conducting audits of many, diverse, highly technical activities. The solution is the conduct of audits that combine both horizontal and vertical sample selection strategies and which employ Technical Specialists in the vertical portion of the audit. The Technical Specialist is paired with a programmatic auditor who perform as a dedicated team in their conduct of the audit. This paper focuses on the Technical Specialist

  15. Final audit report of remedial action construction at the UMTRA Project Mexican Hat, Utah -- Monument Valley, Arizona, sites

    International Nuclear Information System (INIS)

    1995-10-01

    The final audit report for remedial action at the Mexican Hat, Utah, Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the US Department of Energy (DOE) and the Technical Assistance Contractor (TAC); on-site construction reviews (OSCR) performed by the US Nuclear Regulatory Commission (NRC); and a surveillance performed by the Navajo Nation. This report refers to remedial action activities performed at the Mexican Hat, Utah--Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites

  16. An audit of anaesthetic record keeping

    African Journals Online (AJOL)

    QuickSilver

    tive assessment and the intra-operative data is usually con- ... An audit of anaesthetic records was performed to determine the rate of completion and adequacy of such records. ... medicolegal practice, where the risks of legal action being.

  17. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    Directory of Open Access Journals (Sweden)

    Erna Pasanda

    2013-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Seerungrat Sudsomboon

    2016-03-01

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

  19. Practical performances of MPC for wave energy converters

    DEFF Research Database (Denmark)

    Ferri, Francesco; Tetu, Amelie; Hals, J.

    2016-01-01

    Maximising the efficiency of Wave Energy Converter (WEC) is one of the important tasks toward the exploitation of the wave energy resource. Along with a proper design of the device, an important way to achieve better energy performances is to improve the wave-body interaction by applying an appro...

  20. Optimal energy management of urban rail systems: Key performance indicators

    International Nuclear Information System (INIS)

    González-Gil, A.; Palacin, R.; Batty, P.

    2015-01-01

    Highlights: • An overall picture of urban rail energy use is provided. • Performance indicators are developed for urban rail system energy optimisation. • A multi-level methodology for assessing energy efficiency measures is presented. - Abstract: Urban rail systems are facing increasing pressure to minimise their energy consumption and thusly reduce their operational costs and environmental impact. However, given the complexity of such systems, this can only be effectively achieved through a holistic approach which considers the numerous interdependences between subsystems (i.e. vehicles, operations and infrastructure). Such an approach requires a comprehensive set of energy consumption-related Key Performance Indicators (KEPIs) that enable: a multilevel analysis of the actual energy performance of the system; an assessment of potential energy saving strategies; and the monitoring of the results of implemented measures. This paper proposes an original, complete list of KEPIs developed through a scientific approach validated by different stakeholders. It consists of a hierarchical list of 22 indicators divided into two levels: 10 key performance indicators, to ascertain the performance of the whole system and complete subsystems; and 12 performance indicators, to evaluate the performance of single units within subsystems, for example, a single rail vehicle or station. Additionally, the paper gives a brief insight into urban rail energy usage by providing an adequate context in which to understand the proposed KEPIs, together with a methodology describing their application when optimising the energy consumption of urban rail systems

  1. Dataset on the energy performance of atrium type hotel buildings.

    Science.gov (United States)

    Vujosevic, Milica; Krstic-Furundzic, Aleksandra

    2018-04-01

    The data presented in this article are related to the research article entitled "The Influence of Atrium on Energy Performance of Hotel Building" (Vujosevic and Krstic-Furundzic, 2017) [1], which describes the annual energy performance of atrium type hotel building in Belgrade climate conditions, with the objective to present the impact of the atrium on the hotel building's energy demands for space heating and cooling. This dataset is made publicly available to show energy performance of selected hotel design alternatives, in order to enable extended analyzes of these data for other researchers.

  2. Sustainable Performance in Energy Harvesting - Wireless Sensor Networks

    DEFF Research Database (Denmark)

    Fafoutis, Xenofon; Di Mauro, Alessio; Dragoni, Nicola

    2013-01-01

    In this practical demo we illustrate the concept of "sustainable performance" in Energy-Harvesting Wireless Sensor Networks (EH-WSNs). In particular, for different classes of applications and under several energy harvesting scenarios, we show how it is possible to have sustainable performance when...

  3. UK national audit against the key performance indicators in the British Association for Sexual Health and HIV Medical Foundation for AIDS and Sexual Health Sexually Transmitted Infections Management Standards.

    Science.gov (United States)

    McClean, H; Sullivan, A K; Carne, C A; Warwick, Z; Menon-Johansson, A; Clutterbuck, D

    2012-10-01

    A national audit of practice performance against the key performance indicators in the British Association for Sexual Health and HIV (BASHH) and HIV Medical Foundation for AIDS Sexual Health Standards for the Management of Sexually Transmitted Infections (STIs) was conducted in 2011. Approximately 60% and 8% of level 3 and level 2 services, respectively, participated. Excluding partner notification performance, the five lowest areas of performance for level 3 clinics were the STI/HIV risk assessment, care pathways linking care in level 2 clinics to local level 3 services, HIV test offer to patients with concern about STIs, information governance and receipt of chlamydial test results by clinicians within seven working days (the worst area of performance). The five lowest areas of performance for level 2 clinics were participating in audit, having an audit plan for the management of STIs for 2009-2010, the STI/HIV risk assessment, HIV test offer to patients with concern about STIs and information governance. The results are discussed with regard to the importance of adoption of the standards by commissioners of services because of their relevance to other national quality assurance drivers, and the need for development of a national system of STI management quality assurance measurement and reporting.

  4. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  5. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

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

  6. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  7. Assessing the performance of Dutch local energy companies

    International Nuclear Information System (INIS)

    Blokhuis, Erik; Advokaat, Bart; Schaefer, Wim

    2012-01-01

    According to binding European Union agreements, the Netherlands has to cover at least 14% of its total energy use with renewable energy sources by 2020. However, the share of renewable energy in the Netherlands is small and hardly increasing. In 2010, renewable energy in the Netherlands accounted for only 3.8% of the national energy use, and has decreased with 0.4% compared to 2009. A cause of the stagnating renewable energy generation in the Netherlands is the absence of a nation-wide, clear and consistent long-term policy on the introduction of renewable energy. In order to overcome the current standstill in renewable energy adoption, several Dutch municipalities take the initiative and establish Local Energy Companies (LECs). However, to date, it is unclear which LEC type performs best. This research aims to compare the performance of existing LECs on three aspects: technology, finance, and organization. Furthermore, the performance of existing LECs is compared with theoretical reference LECs, in order to estimate efficiencies and opportunities for improvements. Finally, the influence of the recent changes in the Dutch subsidy scheme on LEC performance is examined. In order to achieve these aims, the benchmark method Data Envelopment Analysis is employed. - Highlights: ► Dutch Local Energy Companies (LECs) producing heat perform best in cost efficiency. ► Technical efficiency is highest in Dutch Local Energy Companies employing wind energy. ► Theoretical assumptions concerning LEC performance are not yet achieved in practice. ► The self supply model adds to the profitability of LECs, independent from subsidies. ► Recent changes in Dutch subsidy schemes add little to LECs’ financial performance.

  8. Health professionals' perceptions about their clinical performance and the influence of audit and feedback on their intentions to improve practice: a theory-based study in Dutch intensive care units.

    Science.gov (United States)

    Gude, Wouter T; Roos-Blom, Marie-José; van der Veer, Sabine N; Dongelmans, Dave A; de Jonge, Evert; Francis, Jill J; Peek, Niels; de Keizer, Nicolette F

    2018-02-17

    Audit and feedback aims to guide health professionals in improving aspects of their practice that need it most. Evidence suggests that feedback fails to increase accuracy of professional perceptions about clinical performance, which likely reduces audit and feedback effectiveness. This study investigates health professionals' perceptions about their clinical performance and the influence of feedback on their intentions to change practice. We conducted an online laboratory experiment guided by Control Theory with 72 intensive care professionals from 21 units. For each of four new pain management indicators, we collected professionals' perceptions about their clinical performance; peer performance; targets; and improvement intentions before and after receiving first-time feedback. An electronic audit and feedback dashboard provided ICU's own performance, median and top 10% peer performance, and improvement recommendations. The experiment took place approximately 1 month before units enrolled into a cluster-randomised trial assessing the impact of adding a toolbox with suggested actions and materials to improve intensive care pain management. During the experiment, the toolbox was inaccessible; all participants accessed the same version of the dashboard. We analysed 288 observations. In 53.8%, intensive care professionals overestimated their clinical performance; but in only 13.5%, they underestimated it. On average, performance was overestimated by 22.9% (on a 0-100% scale). Professionals similarly overestimated peer performance, and set targets 20.3% higher than the top performance benchmarks. In 68.4% of cases, intentions to improve practice were consistent with actual gaps in performance, even before professionals had received feedback; which increased to 79.9% after receiving feedback (odds ratio, 2.41; 95% CI, 1.53 to 3.78). However, in 56.3% of cases, professionals still wanted to improve care aspects at which they were already top performers. Alternatively

  9. Environmental performance evaluation of Beijing's energy use planning

    International Nuclear Information System (INIS)

    Wang Lei; Xu Linyu; Song Huimin

    2011-01-01

    In line with rapid economic development, urban energy consumption is increasing rapidly, resulting in environmental problems. After considering several methods to evaluate the environmental performance of energy use, including: energy ecological footprint, input-output analysis, emergy-exergy analysis, and multi-criteria decision-making, an environmental performance evaluation model is proposed, which combines the analytical hierarchy process, fuzzy extent analysis, and membership degree analysis. In the model, 18 sub-indicators of environmental performance from energy use planning are classified into four categories: structure of energy use and industry, technology and efficiency of energy use, environmental impacts caused by energy use, and the socio-economic benefits of energy use. Membership degree analysis is applied to each indicator. Three energy use scenarios which are, respectively, environment-friendly, technology-led, and economic policy-led are evaluated. The results show that the technology-led energy use planning is best. The sustainable energy use policies are proposed from three aspects, including optimizing the energy use and industrial structure, encouraging development of energy-saving and air pollution control technologies, and enhancing legislation on energy use management. The policies are helpful to optimize the trade-offs between economic growth and environmental protection in Beijing. - Highlights: → Our paper establishes a system of indicators according to the structure of urban energy use planning. → We have created a comprehensive environmental performance evaluation model in the research. → The model and results can serve as an important basis for decision-making to guide local government.

  10. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J.M.; Blas de, J.; Molinero, A.; Navarrete, J.J.; Yuste, C.

    2001-07-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  11. Suitcase to Audit Solar Installations

    International Nuclear Information System (INIS)

    Alberdi, J.; Barcala, J. M.; Blas, J. de; Molinero, A.; Navarrete, J. J.; Yuste, C.

    2001-01-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  12. Final audit report of remedial action construction at the UMTRA Project Site, Gunnison, Colorado. Revision 0

    International Nuclear Information System (INIS)

    1996-01-01

    The final audit report for remedial action at the Gunnison, Colorado Uranium Mill Tailings Remedial Action (UMTRA) Project site consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the U.S. Department of Energy (DOE) and the Technical Assistance Contractor (TAC); and on-site construction reviews (OSCR) performed by the U.S. Nuclear Regulatory Commission (NRC). Two radiological surveillances and four radiological audits were performed at the Gunnison site. The surveillances were performed on 16 to 19 September 1992 and 28 June to 1 July 1993. The radiological audits were performed on 4 to 7 October 1993; 13 to 16 June 1994; 19 to 22 September 1994 and 10 to 12 July 1995. The surveillances and audits resulted in 79 observations. Thirty-four of the observations raised DOE concerns that were resolved on the site or through subsequent corrective action. All outstanding issues were closed on 12 July 1995. The radiological surveillances and audits are discussed in Section 2.0 of this report. Ten QA in-process surveillances were performed at the Gunnison UMTRA Project site. The surveillances were performed on 24 to 25 September 1992, 7 to 9 July 1993, 29 October 1993, 27 to 28 June 1994, 31 October to 1 November 1994, 19 to 20 June 1 995, 20 to 21 July 1995, 17 to 18 August 1995, 20 September 1995, and 11 to 13 October 1995. The surveillances resulted in 100 observations. Six observations contained recommendations that required responses from the Remedial Action Contractor (RAC). Ninety-five observations contained a recommendation that required no response. All outstanding issues were closed on 8 January 1996. The QA in-process surveillances are discussed in Section 3.0 of this report

  13. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

    Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.

  14. ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Sorin Costel Chiru

    2007-05-01

    Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

  15. Thermodynamic performance assessment of wind energy systems: An application

    International Nuclear Information System (INIS)

    Redha, Adel Mohammed; Dincer, Ibrahim; Gadalla, Mohamed

    2011-01-01

    In this paper, the performance of wind energy system is assessed thermodynamically, from resource and technology perspectives. The thermodynamic characteristics of wind through energy and exergy analyses are considered and both energetic and exergetic efficiencies are studied. Wind speed is affected by air temperature and pressure and has a subsequent effect on wind turbine performance based on wind reference temperature and Bernoulli's equation. VESTAS V52 wind turbine is selected for (Sharjah/UAE). Energy and exergy efficiency equations for wind energy systems are further developed for practical applications. The results show that there are noticeable differences between energy and exergy efficiencies and that exergetic efficiency reflects the right/actual performance. Finally, exergy analysis has been proven to be the right tool used in design, simulation, and performance evaluation of all renewable energy systems. -- Highlights: → In this research the performance of wind energy system is assessed thermodynamically, from resource and technology perspectives. → Energy and exergy equations for wind energy systems are further developed for practical applications. → Thermodynamic characteristics of wind turbine systems through energetic and exergetic efficiencies are evaluated from January till March 2010. → Exergy efficiency describes the system irreversibility and the minimum irreversibility exists when the wind speed reaches 11 m/s. → The power production during March was about 17% higher than the month of February and 66% higher than January.

  16. Energy performance of buildings—EPBD in Greece

    International Nuclear Information System (INIS)

    Dascalaki, E.G.; Balaras, C.A.; Gaglia, A.G.; Droutsa, K.G.; Kontoyiannidis, S.

    2012-01-01

    Transposition of the European Directive on the energy performance of buildings (EPBD) in Greece was enacted in 2008 by a national law. A follow-up regulation on the energy performance in the building sector—KENAK released in 2010, outlines the overall approach in accordance to European standards and EPBD mandates. All necessary technical specifications and detailed information for the implementation of KENAK are included in four new technical guidelines prepared in 2010, which are supported by an official national software. Issues related to the energy experts are handled by presidential decrees published in 2010; over 5400 temporary energy inspectors are already in place, while permanent accreditation is in progress. Energy performance design study of new buildings for obtaining a building permit is in place since October 2010 and issuing energy performance certificates as of January 2011. This paper presents an overview of the development and current EPBD stage of implementation in Greece, along with a first assessment of the lessons learned and experiences gained. - Highlights: ► EPBD transposition in Greece is a reality. ► KENAK is the main legislative instrument for improving building energy efficiency in Greece. ► Four new technical guidelines have been published to support KENAK. ► A national software was also prepared to support implementation of KENAK. ► Temporary accreditation of 5300 energy inspectors. ► Over 20,000 energy performance certificates issued in the first five months of implementation.

  17. Missing transverse energy performance of the CMS detector

    Energy Technology Data Exchange (ETDEWEB)

    Chatrchyan, Serguei [Yerevan Physics Inst. (Armenia); et al.

    2011-09-01

    During 2010 the LHC delivered pp collisions with a centre-of-mass energy of 7 TeV. In this paper, the results of comprehensive studies of missing transverse energy as measured by the CMS detector are presented. The results cover the measurements of the scale and resolution for missing transverse energy, and the effects of multiple pp interactions within the same bunch crossings on the scale and resolution. Anomalous measurements of missing transverse energy are studied, and algorithms for their identification are described. The performances of several reconstruction algorithms for calculating missing transverse energy are compared. An algorithm, called missing-transverse-energy significance, which estimates the compatibility of the reconstructed missing transverse energy with zero, is described, and its performance is demonstrated.

  18. 2010 energy benchmarking report performance of the Canadian office sector

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-04-15

    In 2009, REALpac set a target of reducing energy consumption in office buildings to 20 equivalent kilowatt-hours per square foot by 2015. Following this, REALpac launched a national energy benchmarking survey to create a baseline for building energy performance across Canada; this paper provides the results of that survey. The survey was carried out using a tool which can measure energy use in a meaningful way using building characteristics data and energy use data from utility bills. The survey was conducted on 2009 data, 261 office buildings submitted their data which were then analyzed to provide trends and a baseline. Results showed a variety and diversity of performances and a 28.7 ekWh/ft2 annual mean building energy use intensity was found. This survey demonstrated that several office building owners and managers are taking steps to monitor and minimize energy use in their buildings.

  19. Missing transverse energy performance of the CMS detector

    International Nuclear Information System (INIS)

    2011-01-01

    During 2010 the LHC delivered pp collisions with a centre-of-mass energy of 7 TeV. In this paper, the results of comprehensive studies of missing transverse energy as measured by the CMS detector are presented. The results cover the measurements of the scale and resolution for missing transverse energy, and the effects of multiple pp interactions within the same bunch crossings on the scale and resolution. Anomalous measurements of missing transverse energy are studied, and algorithms for their identification are described. The performance of several reconstruction algorithms for calculating missing transverse energy are compared. An algorithm, called missing-transverse-energy significance, which estimates the compatibility of the reconstructed missing transverse energy with zero, is described, and its performance is demonstrated.

  20. Effective energy planning for improving the enterprise’s energy performance

    Directory of Open Access Journals (Sweden)

    Păunescu Carmen

    2016-09-01

    Full Text Available The global pressing need to protect the environment, save energy and reduce greenhouse gas emissions worldwide has prompted the enterprises to implementing both individual energy saving measures and a more systematic approach to improve the overall enterprise’s energy performance. Energy management is becoming a priority as enterprises strive to reduce energy costs, conform to regulatory requirements, and improve their corporate image. As such, enterprises are encouraged to manage their energy related matters in a systematic manner and a more harmonized way, to ensure continual improvement on their energy efficiency. Despite the increasing interest in energy management standards, a gap persists between energy management literature and current implementation practices. The release of the ISO 50001 international standard was meant to help the organizations develop sound energy management systems and effective process-based energy management structures that could be recognized through third-party certification. Building on the energy management literature and energy management standards, the current paper presents the essential steps the enterprises should take to practically design a sustainable energy management system. Also, by using multiple case studies of enterprises that have implemented an ISO 50001 energy management system, it introduces a structured approach that companies can use to effectively develop their energy planning and improve energy performance. The key components of the enterprise’s energy planning are discussed, as well as practical examples of energy objectives and performance indicators from various industries are offered. The paper shows that by establishing an effective energy planning system, this will efficiently meet demands for achieving energy performance indicators and international certification.

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

    Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...

  2. Performance of a piezoelectric energy harvester in actual rain

    International Nuclear Information System (INIS)

    Wong, Voon-Kean; Ho, Jee-Hou; Chai, Ai-Bao

    2017-01-01

    When raindrops impact on the surface of a piezoelectric beam, strain energy produced by the impinging raindrop will be converted to harvestable electrical energy by the piezoelectric layers in a cantilever beam. The novelty of this study is to investigate the performance of the harvester in actual rain and provide practical insights on implementation. The influences of rain parameters such as rain rate, rainfall depth, raindrop count, and drop size distribution (DSD) are discussed in this study. The raindrops accumulated on the surface of the piezoelectric beam will form a water layer. It is described using added mass coefficient in this study. In an actual rain experiment, a piezoelectric beam with surface area of 0.0018 m 2 is able to produce 2076 μJ of energy over a duration of 301 min. The energy generation of a raindrop impact piezoelectric energy harvester is highly dependent on the rain rate. Due to the inconsistency of the energy generation, the piezoelectric energy harvester would require an integration of suitable energy storage device for continuous operation. Nevertheless, this work shows the feasibility of harvesting raindrop energy using a piezoelectric beam. - Highlights: • The performance of a piezoelectric rain energy harvester is tested in actual rain. • The energy generation is highly dependent on the rain rate. • Practical insights on the implementation of the harvester are discussed. • A total energy of 2076 μJ is generated over a duration of 301 min.

  3. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  4. Performance maps for the control of thermal energy storage

    DEFF Research Database (Denmark)

    Finck, Christian; Li, Rongling; Zeiler, Wim

    2017-01-01

    Predictive control in building energy systems requires the integration of the building, building system, and component dynamics. The prediction accuracy of these dynamics is crucial for practical applications. This paper introduces performance maps for the control of water tanks, phase change mat...... material tanks, and thermochemical material tanks. The results show that these performance maps can fully account for the dynamics of thermal energy storage tanks.......Predictive control in building energy systems requires the integration of the building, building system, and component dynamics. The prediction accuracy of these dynamics is crucial for practical applications. This paper introduces performance maps for the control of water tanks, phase change...

  5. Performance outcomes and unwanted side effects associated with energy drinks.

    Science.gov (United States)

    Mora-Rodriguez, Ricardo; Pallarés, Jesús G

    2014-10-01

    Energy drinks are increasingly popular among athletes and others. Advertising for these products typically features images conjuring great muscle power and endurance; however, the scientific literature provides sparse evidence for an ergogenic role of energy drinks. Although the composition of energy drinks varies, most contain caffeine; carbohydrates, amino acids, herbs, and vitamins are other typical ingredients. This report analyzes the effects of energy drink ingredients on prolonged submaximal (endurance) exercise as well as on short-term strength and power (neuromuscular performance). It also analyzes the effects of energy drink ingredients on the fluid and electrolyte deficit during prolonged exercise. In several studies, energy drinks have been found to improve endurance performance, although the effects could be attributable to the caffeine and/or carbohydrate content. In contrast, fewer studies find an ergogenic effect of energy drinks on muscle strength and power. The existing data suggest that the caffeine dose given in studies of energy drinks is insufficient to enhance neuromuscular performance. Finally, it is unclear if energy drinks are the optimal vehicle to deliver caffeine when high doses are needed to improve neuromuscular performance. © 2014 International Life Sciences Institute.

  6. Internal Audit Charter, Mar2018

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

    Jessica Perkins

    2018-03-02

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

  7. Methodology Einstein for energy audit and design of solar heat systems in industrial processes; Metodologia Einstein para auditoria energetica y diseno de sistemas de calor solar en procesos industriales

    Energy Technology Data Exchange (ETDEWEB)

    Schweiger, H.; Vannoni, C.; Danov, S.; Facci, E.

    2008-07-01

    Estimates show that 57% of the total industrial heat demand in EU countries is required at low (up to 100 degree centigrade) and medium temperature (up to 400 degree centigrade). An important part of this thermal energy demand can be covered by solar thermal energy. In the framework of the European project EINSTEIN (Expert-system for an Intelligent Supply of Thermal Energy in Industry), an expert system is being developed, where process optimisation, heat recovery, intelligent cold supply and renewable energy are integrated into a holistic energy audit methodology with the objective of reducing energy consumption in the industrial sector. EINSTEIN is being developed as a free and open source software project. (Author)

  8. Measuring Learning Outcomes in Auditing Education

    DEFF Research Database (Denmark)

    Holm, Claus; Steenholdt, Niels

    2003-01-01

    The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes......). The study provides evidence, which confirms an interrelationship between declarative and procedural knowledge in auditing, and the findings also suggest that students with auditing experience perform better than students without experience on procedural questions....

  9. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  10. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

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

  11. Definition of a protocol for conducting energy audits in cattle facilities: implementation in small and medium farms; Definicion de un protocolo para la realizacion de auditorias energeticas en instalaciones ganaderas: aplicacion en pequenas y medianas explotaciones

    Energy Technology Data Exchange (ETDEWEB)

    Navas, Luis M; Hernandez, Pablo; Guimaraes, Adriana C; Sanzi, Juan F; Gonzalez, Fernando; Ruiz, Gonzalo [Universidad de Valladolid (UVa), Palencia (Spain). Escuela Tecnica Superior de Ingenierias Agrarias. Dept. de Ingenieria Agricola y Forestal; Baptista, Fatima; Cruz, Vasco F. da , [Universidade de Evora (UEv), Evora (Portugal). Dept. de Engenharia Rural

    2010-07-01

    The present task shows the results of a project developed in Spain under the sponsorship of the Instituto para la Diversificacion y Ahorro de la Energia (IDAE), Ente Regional de la Energia de Castilla y Leon (EREN) and the Union de Pequenos Agricultores (UPA) which was implemented in the region of Castilla y Leon, an area with a predominantly agricultural and livestock production that aimed the establishment of a protocol for conducting energy audits in livestock facilities, focusing mainly those of small and medium size. The purpose of the protocol was to develop a methodology for the systematic characterization and formulation of proposals for improvement of the following elements: Construction features, power supplies, lighting, electric motors, heating, cooling and ventilation, renewable energies, energy utilization facilities of livestock waste and measuring and control equipment. The protocol was validated by conducting energy audits in 15 farms: 5 dairy cows, 5 sheep milk, 3 fattening pigs and 2 broilers. The results obtained showed that the proposed energy efficiency measures, which are characterized by their simple and usually cost effective deployment results an average energy savings consumption of 18%, which is manifested in a average cost reduction of 24.28%. (author)

  12. Cuban experience in dosimetry quality audit program in radiotherapy

    International Nuclear Information System (INIS)

    Alonso-Samper, J.L.; Dominguez, L.; Yip, F.G.; Laguardia, R.A.; Morales, J.L.; Larrinaga, E.

    2002-01-01

    Full text: Five years ago we started a National Program of Quality Assurance in Radiotherapy. This program was possible thanks to the cooperation between the Cuban Ministry of Health and the International Atomic Energy Agency (IAEA) in the Projects ARCAL XXX and CUB/6/011. In the framework of these projects a total of ten complete dosimetry set were acquired and a large number of medical physicists were trained. At the same time, the Cuban side signed a contract for nine cobalt units, which have been gradually installed and all of them are running at the moment. During more than 20 years Cuba has taken part in the IAEA/WHO TLD postal dose audit programs and our results have been inside the (+/-)5 % acceptance limit. Cuba also joined the IAEA Coordinated Research Program E2 40 07, to extend at a national level the experience of the TLD based audits, using the capability of our SSDL to measure TLD. At the same time the work of the already existing External Audit Group was consolidated. The National Program of Quality Assurance in Radiotherapy works on base of external on-site visits. The main objective is to avoid any accident and to improve the quality of the RT treatments. Every year each Radiotherapy service is visited by a qualified team of physicists with the objective to check the physical aspects of the quality of the RT treatment, it includes: Documents and Records, safety, mechanical and dosimetric aspects, treatment planning, also we use the fixed depth phantom to simulate and verify several techniques. Although the TLD postal audit results are acceptable, in our QA audits we have detected some problems that may deviate the dose delivery to patients in more than 5%, examples of which are: Not all the clinical plans are redundantly checked by an independent person; Not all the controls (daily, monthly and annual) are performed according to the protocols approved by the National QA Committee. In some cases the controls are not well recorded; Clinical

  13. Identified best environmental management practices to improve the energy performance of the retail trade sector in Europe

    International Nuclear Information System (INIS)

    Galvez-Martos, Jose-Luis; Styles, David; Schoenberger, Harald

    2013-01-01

    The retail trade sector has been identified as a target sector for the development of sectoral reference documents on best environmental management practices under the Eco-Management and Audit Scheme. This paper focuses on the important energy-related needs in retailers' stores such as for food refrigeration and lighting, as well as heating, ventilation and air conditioning of the building. For the definition of best environmental management practices in the European framework, frontrunner retailers have been identified as those retailers integrating energy minimization and saving measures as standard practice systematically across stores. These best performers also integrate a comprehensive monitoring system in the energy management of every store or building belonging to the company, enabling the rapid identification of energy saving opportunities. An integrative approach is needed to define how best practices should be implemented in combination to optimize energy management within stores: building aspects such as insulation of the building envelope or the heating, ventilation and air conditioning system, should be optimized in combination with best options for refrigeration in food retailers. Refrigeration systems are responsible for half of the final energy use in stores and of their carbon footprint. Natural refrigerants, heat recovery from the condensation stage and covering of display cases are measures with high environmental benefits to reduce the impact of refrigeration. Finally, practices for lighting, as optimal lighting strategies, and the integration of renewable energy sources in overall zero energy building concepts can save considerable amounts of fossil energy, reduce the carbon footprint and produce significant cost-savings in the long term. - highlights: • There is a high energy performance improvement potential of the retail trade sector. • We propose techniques with a high performance level and applied by frontrunners. • We identified

  14. Energy Performance Certification of Faculty Buildings in Spain: The gap between estimated and real energy consumption

    International Nuclear Information System (INIS)

    Herrando, María; Cambra, David; Navarro, Marcos; Cruz, Lucio de la; Millán, Gema; Zabalza, Ignacio

    2016-01-01

    Highlights: • Most of the Faculty Buildings studied are within the average of CO_2 emissions. • Academic and Research buildings have a similar simulated energy consumption. • Several restrictions found in the official Energy Performance Certification tool. • Average deviation of 30% between estimated and real energy consumption. • Electrical equipment and user behaviour notably increase the energy performance gap. - Abstract: A systematic method has been established to perform and analyse in detail the Energy Performance Certification of 21 Faculty Buildings located at the University of Zaragoza (Spain), according to the transposition of Directive 2010/31/EU. First of all, the problem background and a review of the state-of-the-art of the energy certification in buildings is outlined, regarding both the actual state of the Government regulations and the studies undertaken in several countries to assess the energy performance of different types of buildings, residential and non-residential. A summary of the causes found in other studies for the discrepancies between the estimated (by simulation) and actual energy consumption is shown which is afterwards tested and compared with the results found in the present study. Thereafter, the method followed to undertake the buildings’ Energy Performance Certification is explained, and the main results found together with the discussion are detailed, comparing actual vs. estimated energy consumption in the different case studies and proposing reasons for these deviations. The energy consumption breakdown by uses for several buildings is also analysed, and potential improvements for the simulation software are assessed.

  15. Computational Fluid Dynamics and Building Energy Performance Simulation

    DEFF Research Database (Denmark)

    Nielsen, Peter Vilhelm; Tryggvason, T.

    1998-01-01

    An interconnection between a building energy performance simulation program and a Computational Fluid Dynamics program (CFD) for room air distribution will be introduced for improvement of the predictions of both the energy consumption and the indoor environment. The building energy performance...... simulation program requires a detailed description of the energy flow in the air movement which can be obtained by a CFD program. The paper describes an energy consumption calculation in a large building, where the building energy simulation program is modified by CFD predictions of the flow between three...... zones connected by open areas with pressure and buoyancy driven air flow. The two programs are interconnected in an iterative procedure. The paper shows also an evaluation of the air quality in the main area of the buildings based on CFD predictions. It is shown that an interconnection between a CFD...

  16. Solar energy photovoltaic technology: proficiency and performance; L'energie solaire maitrise et performance photovoltaiques

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

    Total is committed to making the best possible of the planet's fossil fuel reserves while fostering the emergence of other solutions, notably by developing effective alternatives. Total involves in photovoltaics when it founded in 1983 Total Energies, renamed Tenesol in 2005, a world leader in the design and installation of photovoltaic solar power systems. This document presents Total's activities in the domain: the global challenge of energy sources and the environment, the energy collecting by photovoltaic electricity, the silicon technology for cell production, solar panels and systems to distribute energy, research and development to secure the future. (A.L.B.)

  17. Energy Performance of Buildings - The European Approach to Sustainability

    DEFF Research Database (Denmark)

    Heiselberg, Per

    2006-01-01

    This paper presents the European approach to improve sustainability in the building sector, which has a very high potential for considerable reduction of energy consumption in the coming years. By approving the Energy Performance in Buildings Directive the European Union has taken a strong...... leadership role in promoting energy efficiency in buildings in Europe, that will be the most powerful instrument developed to date for the building sector in Europe....

  18. Performance of the electron energy-loss spectrometer

    International Nuclear Information System (INIS)

    Tanaka, H.; Huebner, R.H.

    1977-01-01

    Performance characteristics of the electron energy-loss spectrometer incorporating a new high-resolution hemispherical monochromator are reported. The apparatus achieved an energy-resolution of 25 meV in the elastic scattering mode, and angular distributions of elastically scattered electrons were in excellent agreement with previous workers. Preliminary energy-loss spectra for several atmospheric gases demonstrate the excellent versatility and stable operation of the improved system. 12 references

  19. MODELING SIMULATION AND PERFORMANCE STUDY OF GRIDCONNECTED PHOTOVOLTAIC ENERGY SYSTEM

    OpenAIRE

    Nagendra K; Karthik J; Keerthi Rao C; Kumar Raja Pemmadi

    2017-01-01

    This paper presents Modeling Simulation of grid connected Photovoltaic Energy System and performance study using MATLAB/Simulink. The Photovoltaic energy system is considered in three main parts PV Model, Power conditioning System and Grid interface. The Photovoltaic Model is inter-connected with grid through full scale power electronic devices. The simulation is conducted on the PV energy system at normal temperature and at constant load by using MATLAB.

  20. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.