Application of a radiophotoluminescent glass dosimeter to nonreference condition dosimetry in the postal dose audit system

Energy Technology Data Exchange (ETDEWEB)

Mizuno, Hideyuki, E-mail: h-mizuno@nirs.go.jp; Fukumura, Akifumi; Fukahori, Mai [National Institute of Radiological Sciences, 4-9-1, Anagawa, Inage-ku, Chiba-shi 263-8555 (Japan); Sakata, Suoh; Yamashita, Wataru; Takase, Nobuhiro [Association for Nuclear Technology in Medicine, 7-16, Nihonbashikodenmacho, Chuou-ku, Tokyo 103-0001 (Japan); Yajima, Kaori [Toho University Omori Medical Center, 6-11-1 Omori-Nishi, Ota-ku, Tokyo 143-8541 (Japan); Katayose, Tetsurou [Chiba Cancer Center, 666-2 Nitona-Cho, Chuoh-ku, Chiba-shi, Chiba 260-8717 (Japan); Abe-Sakama, Kyoko; Kanai, Tatsuaki [Gunma University, Heavy Ion Medical Research Center, 4-2, Aramaki-machi, Maebashi City, Gunma 371-8510 (Japan); Kusano, Yohsuke [Kanagawa Cancer Center, 1-1-2 Nakao, Asahi-ku, Yokohama-shi, Kanagawa 241-8515 (Japan); Shimbo, Munefumi [Saitama Medical Center, 1981, Kamoda, Kawagoe-shi, Saitama 350-8550 (Japan)

2014-11-01

Purpose: The purpose of this study was to obtain a set of correction factors of the radiophotoluminescent glass dosimeter (RGD) output for field size changes and wedge insertions. Methods: Several linear accelerators were used for irradiation of the RGDs. The field sizes were changed from 5 × 5 cm to 25 × 25 cm for 4, 6, 10, and 15 MV x-ray beams. The wedge angles were 15°, 30°, 45°, and 60°. In addition to physical wedge irradiation, nonphysical (dynamic/virtual) wedge irradiations were performed. Results: The obtained data were fitted with a single line for each energy, and correction factors were determined. Compared with ionization chamber outputs, the RGD outputs gradually increased with increasing field size, because of the higher RGD response to scattered low-energy photons. The output increase was about 1% per 10 cm increase in field size, with a slight difference dependent on the beam energy. For both physical and nonphysical wedged beam irradiation, there were no systematic trends in the RGD outputs, such as monotonic increase or decrease depending on the wedge angle change if the authors consider the uncertainty, which is approximately 0.6% for each set of measured points. Therefore, no correction factor was needed for all inserted wedges. Based on this work, postal dose audits using RGDs for the nonreference condition were initiated in 2010. The postal dose audit results between 2010 and 2012 were analyzed. The mean difference between the measured and stated doses was within 0.5% for all fields with field sizes between 5 × 5 cm and 25 × 25 cm and with wedge angles from 15° to 60°. The standard deviations (SDs) of the difference distribution were within the estimated uncertainty (1SD) except for the 25 × 25 cm field size data, which were not reliable because of poor statistics (n = 16). Conclusions: A set of RGD output correction factors was determined for field size changes and wedge insertions. The results obtained from recent postal dose

Malaysia Participation in the IAEA/ WHO TLD Postal Dose Quality Audit Service: Data Analysis From 2011-2015

International Nuclear Information System (INIS)

Norhayati Abdullah; Taiman Kadni

2016-01-01

In this paper, we report the dosimetry methodology used and the results of 22 Malaysian radiotherapy centres participated in the Thermoluminescent Dosimeter (TLD) Postal Dose Quality Audit Service organised by the International Atomic Energy Agency (IAEA) in collaboration with World Health Organisation (WHO) from 2011 to 2015. In this audit, a set of three capsules of TLD (encapsulated with Lithium Flouride powder) including a control TLD were sent to the participating centres for irradiation with 2 Gy of absorbed dose to water under reference condition. In this period, a total of 70 photon beams consists of 43 beams and 27 beams produced by 6 MV and 10 MV photon beams, respectively have been audited. The results demonstrated that all participating centres comply with the acceptance limits of ±5 % as recommended by the International Commission on Radiation Units and Measurements (ICRU) Report 24, except eight photon beams from six centres. However, these centres presented better compliance results after followed up with a second round of TLD irradiation. (author)

TLD Postal service for quality audits of beams of Co-60 in reference conditions in Cuba; Servicio Postal TLD para auditorias de calidad de haces de Co-60 en condiciones de referencia en Cuba

Energy Technology Data Exchange (ETDEWEB)

Gutierrez L, S.; Walwyn S, G.; Alonso V, G. [CPHR, Calle 20 No. 4113 e/41 y 47, Playa, C.P. 11300, C. Habana (Cuba)]. e-mail: stefan@cphr.edu.cu

2006-07-01

Purpose: To describe the methodology and experience of the Secondary Laboratory of Dosimetric Calibration of Cuba in the establishment of the TLD Postal Service for quality audits of beams of Co-60 in reference conditions. Materials and methods: Through the Coordinated Project of Research (Contract 10794) its was bought 200 solid thermoluminescent detectors of LiF: Mg, Ti (TLD-100) in micro bars form with dimensions of 6 x 1 x 1 mm and of the JR 1152F type manufactured in China. All these detectors were identified individually with a serial number on one of its faces, using a graphite fine sheet. Those detectors for its irradiation are introduced in cylindrical plastic capsules developed and used by the International Atomic Energy Agency (IAEA) in the Audit Postal Service of Dose IAEA/WHO, the capsules have one cavity equal to 3 mm for that is necessary to recover this cavity with a fine plastic tube so that the detectors remain immobile during the irradiation. The method used to determine the individual sensitivity of the thermoluminescent detectors is: to irradiate a detectors group (100 micro bars) 4 times in those same geometric conditions, with the same irradiation history and reading, then it is determine for each detector a sensitivity factor equal to the average of those readings obtained for the 4 irradiation cycles for each i detector among the average of all the reading values obtained during the 4 cycles. The thermoluminescent signal is obtained with a Harshaw 2000C/B reader manual. Results: The satisfactory results obtained in the verification of the calibration of the TLD system, using the reference irradiation service of the Seibersdorf Dosimetry Laboratory of the IAEA in three different years are shown. The results of the audits carried out to the different radiotherapy services of the country in different years are also presented. Conclusions: The experience with the detectors acquired in the project demonstrates that with an appropriate

Analysis of uncertainties in the IAEA/WHO TLD postal dose audit system

Energy Technology Data Exchange (ETDEWEB)

Izewska, J. [Department of Nuclear Sciences and Applications, International Atomic Energy Agency, Wagramer Strasse 5, Vienna (Austria)], E-mail: j.izewska@iaea.org; Hultqvist, M. [Department of Medical Radiation Physics, Karolinska Institute, Stockholm University, Stockholm (Sweden); Bera, P. [Department of Nuclear Sciences and Applications, International Atomic Energy Agency, Wagramer Strasse 5, Vienna (Austria)

2008-02-15

The International Atomic Energy Agency (IAEA) and the World Health Organisation (WHO) operate the IAEA/WHO TLD postal dose audit programme. Thermoluminescence dosimeters (TLDs) are used as transfer devices in this programme. In the present work the uncertainties in the dose determination from TLD measurements have been evaluated. The analysis of uncertainties comprises uncertainties in the calibration coefficient of the TLD system and uncertainties in factors correcting for dose response non-linearity, fading of TL signal, energy response and influence of TLD holder. The individual uncertainties have been combined to estimate the total uncertainty in the dose evaluated from TLD measurements. The combined relative standard uncertainty in the dose determined from TLD measurements has been estimated to be 1.2% for irradiations with Co-60 {gamma}-rays and 1.6% for irradiations with high-energy X-rays. Results from irradiations by the Bureau international des poids et mesures (BIPM), Primary Standard Dosimetry Laboratories (PSDLs) and Secondary Standards Dosimetry Laboratories (SSDLs) compare favourably with the estimated uncertainties, whereas TLD results of radiotherapy centres show higher standard deviations than those derived theoretically.

76 FR 63988 - Pilot Project on NAFTA Trucking Provisions; Pre-Authorization Safety Audits

Science.gov (United States)

2011-10-14

...-0097] Pilot Project on NAFTA Trucking Provisions; Pre-Authorization Safety Audits AGENCY: Federal Motor... motor carriers that applied to participate in the Agency's long-haul pilot program to test and... intent to proceed with the initiation of a United States- Mexico cross-border long-haul trucking pilot...

TLD postal dose quality audit service for Co-60 beams in reference conditions in Cuba

International Nuclear Information System (INIS)

Gutierrez Lores, S.; Walwyn Salas, G.; Alonso Villanueva, G.

2008-01-01

This report presents the methodology and experience of the Cuban's Secondary Standard Dosimetry Laboratory for the implementation of postal dose quality audits service for Co-60 beams in reference conditions, using TLDs. Under coordinated research project (Contract 10794) were bought (TLD -100) Tl rods type JR 1152F made in China, with dimensions of 6 mm x 1 mm x 1 mm. All of these rods were identified individually with a consecutive number made over one of its sides, using a fine tip of graphite. The method used to determinate the individual sensibility of the TL detectors was: irradiating a group of them, with the same history of irradiation and readout (100 rods approximately), four serial times in the same geometrical conditions, to read them out and to attribute to each of them a sensitivity factor. This sensitivity factor is equal to average for the 4 cycle of irradiation and readout of the quote between the TL readout from dosimeter i and the mean of all values for each cycle. The TLD signal was read using HARSHAW 2000C/B reader. The results obtained in the external verification of the accuracy of the dose determination by the TLD system were performed in cooperation with IAEA Dosimetry Laboratory at Seibersdorf in different years are shown, the results obtained of the quality audits carried out to the different services of radiotherapy of the country are analysed also. The quality audits are an useful tool for the improvement of the accuracy in the dosimetry of clinical beams of radiotherapy with Co-60, contributing this way to the improvement of the life quality to cancer patients of the Cuban system of health. (author)

The internal audit of clinical areas: a pilot of the internal audit methodology in a health service emergency department.

Science.gov (United States)

Brown, Alison; Santilli, Mario; Scott, Belinda

2015-12-01

Governing bodies of health services need assurance that major risks to achieving the health service objectives are being controlled. Currently, the main assurance mechanisms generated within the organization are through the review of implementation of policies and procedures and review of clinical audits and quality data. The governing bodies of health services need more robust, objective data to inform their understanding of the control of clinical risks. Internal audit provides a methodological framework that provides independent and objective assurance to the governing body on the control of significant risks. The article describes the pilot of the internal audit methodology in an emergency unit in a health service. An internal auditor was partnered with a clinical expert to assess the application of clinical criteria based on best practice guidelines. The pilot of the internal audit of a clinical area was successful in identifying significant clinical risks that required further management. The application of an internal audit methodology to a clinical area is a promising mechanism to gain robust assurance at the governance level regarding the management of significant clinical risks. This approach needs further exploration and trial in a range of health care settings. © The Author 2015. Published by Oxford University Press in association with the International Society for Quality in Health Care; all rights reserved.

Scaling the quality of clinical audit projects: a pilot study.

Science.gov (United States)

Millard, A D

1999-06-01

To pilot the development of a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments, assessing the quality of clinical audit projects, to form a Likert scale. The audit facilitators were based in Scottish health boards and trusts. The participants were audit facilitators known to have over 2 years experience of supporting clinical audit. The response at first test was 11 out of 14 and at the second test it was 27 out of 46. The draft scale was tested by 27 audit facilitators who expressed their strength of agreement or disagreement with each statement for three reports. Validity was assessed by test-re-test, item-total, and total-global indicator correlations. Of the 20 statements, 15 had satisfactory correlations with scale totals. Scale totals had good correlations with global indicators. Test-re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

Mortality reporting in interventional radiology: Experience of a pilot audit with the Scottish Audit of Surgical Mortality

International Nuclear Information System (INIS)

White, R.D.; Ingram, S.; Moss, J.G.; Pace, N.; Chakraverty, S.

2013-01-01

Aim: To describe the initial pilot phase of the 2009 Scottish Audit of Surgical Mortality (SASM), which includes outcomes and difficulties that arose during any interventional radiology (IR) procedure performed on patients in this audit over an 18 month period. Materials and methods: Approximately 40 consultant interventional radiologists from all units in Scotland elected to participate in the audit. Each response was then peer reviewed after anonymisation of the patient and institution. If a relevant ACON (area for consideration or area of concern) was generated, this was checked by one of the other reviewers before communication with the original reporting radiologist and colleagues. There was then a right of reply by the reporting unit before formal documentation was sent out. Results: Initial results were analysed after 18 months period, during which time 95 forms relating to deaths of surgical inpatients were sent to interventional radiologists identified as having been involved in an IR procedure at some time during the patient’s admission. Seventy-one forms had been returned by July 2010, of which 46 had gone through the entire SASM process. From these, 10 ACONs were attributed. Anonymised case vignettes and reports from these were used as educational tools. Conclusion: Involvement with SASM is a useful process. Significant safety issues and learning points were identified in the pilot. The majority of ACONs identified by the audit were in patients who had undergone percutaneous biliary interventions

75 FR 9638 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

Science.gov (United States)

2010-03-03

... practice on a case- by-case basis. The FHWA recommends that Caltrans develop a departmentwide, holistic corrective action management approach and system that will develop and implement an internal process review... the Pilot Program. During the on-site audit, Caltrans staff and management continued to express...

Evaluating and operationalizing an environmental auditing program: a pilot study.

Science.gov (United States)

Gordon, Laura; Bruce, Natalie; Suh, Kathryn N; Roth, Virginia

2014-07-01

Environmental auditing is an important tool to ensure consistent and effective cleaning. Our pilot study compared an alcohol-based fluorescent marking product and an adenosine-5'-triphosphate bioluminescence product for use in an environmental auditing program to determine which product was more practical and acceptable to users. Both products were tested on 15 preselected high touch objects in randomly selected patient rooms, following regular daily cleaning. A room was considered a "pass" if ≥80% of surfaces were adequately cleaned as defined by manufacturers' guidelines. A qualitative survey assessed user preference and operational considerations. Using fluorescent marking, 9 of 37 patient rooms evaluated (24%) were considered a "pass" after daily cleaning. Using adenosine-5'-triphosphate bioluminescence, 21 of 37 patient rooms passed (57%). There was great variability in results between different high touch objects. Eighty percent of users preferred the alcohol-based fluorescent marking product because it provided an effective visual aid to coach staff on proper cleaning techniques and allowed simple and consistent application. Environmental auditing using translucent, alcohol-based fluorescent marking best met the requirements of our organization. Our results reinforce the importance of involving a multidisciplinary team in evaluating and operationalizing an environmental auditing program. Copyright © 2014 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Mosby, Inc. All rights reserved.

The IAEA/WHO TLD postal dose quality audits for radiotherapy: a perspective of dosimetry practices at hospitals in developing countries

International Nuclear Information System (INIS)

Izewska, Joanna; Andreo, Pedro; Vatnitsky, Stanislav; Shortt, Ken R.

2003-01-01

Background and purpose: The IAEA/WHO TLD postal programme for external audits of the calibration of high-energy photon beams used in radiotherapy has been in operation since 1969. This work presents a survey of the 1317 TLD audits carried out during 1998-2001. The TLD results are discussed from the perspective of the dosimetry practices in hospitals in developing countries, based on the information provided by the participants in their TLD data sheets. Materials and methods: A detailed analysis of the TLD data sheets is systematically performed at the IAEA. It helps to trace the source of any discrepancy between the TLD measured dose and the user stated dose, and also provides information on equipment, dosimetry procedures and the use of codes of practice in the countries participating in the IAEA/WHO TLD audits. Result: The TLD results are within the 5% acceptance limit for 84% of the participants. The results for accelerator beams are typically better than for Co-60 units. Approximately 75% of participants reported dosimetry data, including details on their procedure for dose determination from ionisation chamber measurements. For the remaining 25% of hospitals, who did not submit these data, the results are poorer than the global TLD results. Most hospitals have Farmer type ionisation chambers calibrated in terms of air kerma by a standards laboratory. Less than 10% of the hospitals use new codes of practice based on standards of absorbed dose to water. Conclusion: Despite the differences in dosimetry equipment, traceability to different standards laboratories and uncertainties arising from the use of various dosimetry codes of practice, the determination of absorbed dose to water for photon beams typically agrees within 2% among hospitals. Correct implementation of any of the dosimetry protocols should ensure that significant errors in dosimetry are avoided

Feasibility study of radiophotoluminescent glass rod dosimeter postal dose intercomparison for high energy photon beam

International Nuclear Information System (INIS)

Rah, Jeong-Eun; Kim, Siyong; Cheong, Kwang-Ho; Lee, Jeong-Woo; Chung, Jin-Beom; Shin, Dong-Oh; Suh, Tae-Suk

2009-01-01

A radiophotoluminescent glass rod dosimeter (GRD) system has recently become commercially available. In this study we evaluated whether the GRD would be suitable for external dosimetric audit program in radiotherapy. For this purpose, we introduced a methodology of the absorbed dose determination with the GRD by establishing calibration coefficient and various correction factors (non-linearity dose response, fading, energy dependence and angular dependence). A feasibility test of the GRD postal dose intercomparison was also performed for eight high photon beams by considering four radiotherapy centers in Korea. In the accuracy evaluation of the GRD dosimetry established in this study, we obtained within 1.5% agreements with the ionization chamber dosimetry for the 60 Co beam. It was also observed that, in the feasibility study, all the relative deviations were smaller than 3%. Based on these results, we believe that the new GRD system has considerable potential to be used for a postal dose audit program

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

Science.gov (United States)

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

2015-06-01

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

An Audit Learning Experience: A Pilot Project through Cooperation with a Third Sector Organization

Science.gov (United States)

Tonge, Richard; Willett, Caroline

2012-01-01

This paper is a critical evaluation of a pilot cooperative education project conducted with a charitable organization in the UK. An action research approach was adopted. Final level students who are studying auditing have had the opportunity to apply the knowledge and skills they are developing through their studies to a real-life situation in the…

TLD audit in the radiotherapy at the national level

International Nuclear Information System (INIS)

Kroutilikova, D.; Zackova, H.; Novotny, J.; Pridal, I.

1998-01-01

Czech legislation requires that all radiotherapy departments undertake quality independent audit annually. An authorized auditing group was created as a body of the National Radiation Protection Institute. It has been decided that TLD postal audit combined with film dosimetry would alternate with in situ audit every two or three years. For this, a local TLD measuring network has been established. The methods applied in the TLD audit were taken from EROPAQ and EURAQA projects in 1996 and modified to comply with Czech local circumstances. First TLD audits were started in February 1997. During the February to September period, 60 beams were checked: 26 Co-60 beams, 10 Cs-137 beams, 15 X-ray beams, and 9 electron beams. Details of the measurements and their results are given. (P.A.)

Introducing students to clinical audit.

Science.gov (United States)

Parkes, Jacqueline; O'Dell, Cindy

2015-11-01

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

78 FR 76333 - New Postal Product

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2013-12-17

... POSTAL REGULATORY COMMISSION [Docket No. CP2011-4; Order No. 1901] New Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service... not materially affect the cost coverage'' of the product. Id. The Postal Service seeks to incorporate...

Evaluation of the uncertainties in the TLD radiosurgery postal dose system

International Nuclear Information System (INIS)

Campos, Luciana Tourinho; Leite, Sandro Passos; Almeida, Carlos Eduardo Veloso de; Magalhães, Luís Alexandre Gonçalves

2017-01-01

Radiosurgery is a single-fraction radiation therapy procedure for treating intracranial lesions using a stereotactic apparatus and multiple narrow beams delivered through noncoplanar isocentric arcs. The Radiological Science Laboratory (LCR/UERJ) operates a postal audit programme in SRT and SRS. The purpose of the programme is to verify the target localization accuracy and the dosimetric conditions of the TPS. The programme works in such a way those TLDs are sent to the centre where they are to be irradiated to a certain dose. The aim of the present work is estimate the uncertainties in the process of dose determination, using experimental data. (author)

Evaluation of the uncertainties in the TLD radiosurgery postal dose system

Energy Technology Data Exchange (ETDEWEB)

Campos, Luciana Tourinho; Leite, Sandro Passos; Almeida, Carlos Eduardo Veloso de; Magalhães, Luís Alexandre Gonçalves, E-mail: tc_luciana@yahoo.com.br [Universidade do Estado do Rio de Janeiro (UERJ), Rio de Janeiro, RJ (Brazil)

2017-07-01

Radiosurgery is a single-fraction radiation therapy procedure for treating intracranial lesions using a stereotactic apparatus and multiple narrow beams delivered through noncoplanar isocentric arcs. The Radiological Science Laboratory (LCR/UERJ) operates a postal audit programme in SRT and SRS. The purpose of the programme is to verify the target localization accuracy and the dosimetric conditions of the TPS. The programme works in such a way those TLDs are sent to the centre where they are to be irradiated to a certain dose. The aim of the present work is estimate the uncertainties in the process of dose determination, using experimental data. (author)

76 FR 47275 - Postal Service Initiative on Retail Postal Locations

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2011-08-04

.... Id. The RAO initiative applies to postal retail facilities across the country, without limit to geography or population, and is driven by Headquarters. The Commission finds that because the Postal Service... be applied in the RAO initiative. Id. at 19-23. \\3\\ See 39 CFR Part 241. The Request and all...

39 CFR 601.104 - Postal purchasing authority.

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2010-07-01

... in writing local buying authority throughout the Postal Service. ... 39 Postal Service 1 2010-07-01 2010-07-01 false Postal purchasing authority. 601.104 Section 601.104 Postal Service UNITED STATES POSTAL SERVICE PROCUREMENT SYSTEM FOR THE U.S. POSTAL SERVICE...

Measuring the quality of clinical audit projects.

Science.gov (United States)

Millard, A D

2000-11-01

The aim of the study was to develop and pilot a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments assessing the quality of clinical audit projects to form a Likert scale. Audit facilitators based in Scottish health boards and trusts piloted the scale. The participants were known to have over 2 years of experience of supporting clinical audit. The response at first test was 11 of 14 and at the second test 27 of 46. Audit facilitators tested the draft scale by expressing their strength of agreement or disagreement with each statement for three reports. Validity and reliability were assessed by test - re-test, item - total, and total - global indicator correlation. Of the 20 statements, 15 had satisfactory correlation with scale totals. Scale totals had good correlation with global indicators. Test re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

IAEA/WHO postal dose audits for radiotherapy hospitals in Eastern and South-Eastern Europe

International Nuclear Information System (INIS)

Izewska, J.; Vatnitsky, S.; Shortt, K.R.

2004-01-01

The IAEA/WHO TLD programme has been in operation for 34 years. In this period the calibration of approximately 5200 high-energy photon beams in over 1300 radiotherapy hospitals in 115 countries worldwide was checked. Of these, 18% of the audits were performed in Eastern and South-Eastern Europe. There are large contrasts in the region; while the results are very good for most countries, a few countries struggle with basic problems in dosimetry. The hospitals operating radiotherapy services without qualified medical physicists or dosimetry equipment have poorer results than those properly equipped and staffed. Only about 2/3 of TLD audit participants in Eastern Europe have the appropriate dosimetry equipment. To achieve consistency of the audit results within Eastern and South-Eastern Europe, strengthening of radiotherapy infrastructure in a few countries would be necessary. (authors)

78 FR 43246 - New Postal Product

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2013-07-19

... POSTAL REGULATORY COMMISSION [Docket No. CP2013-15; Order No. 1779] New Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service... competitive products by market dominant products. Id. II. Notice of Filing Interested persons may submit...

78 FR 76863 - New Postal Product

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2013-12-19

... POSTAL REGULATORY COMMISSION [Docket No. CP2014-12; Order No. 1905] New Postal Product AGENCY... Competitive Multi-Service Agreements with Foreign Postal Operators 1 (MC2010-34) product on the competitive product list. Notice at 3. \\1\\ Notice of United States Postal Service of Filing Functionally Equivalent...

75 FR 43581 - New Postal Product

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2010-07-26

... Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing... the competitive product list. The Postal Service has also filed related contracts. This notice... Paragraphs I. Introduction The Postal Service seeks to add a new product, Global Plus 1A, to the competitive...

78 FR 79024 - New Postal Product

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2013-12-27

... POSTAL REGULATORY COMMISSION [Docket No. CP2011-50; Order No. 1922] New Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service... new product name. Id. at 1 n.1. Attachment A--a redacted copy of the amendment to the existing...

The IAEA/WHO TLD postal programme for radiotherapy hospitals

International Nuclear Information System (INIS)

Izewska, J.; Andreo, P.

2000-01-01

Since 1969 the International Atomic Energy Agency (IAEA), together with the World Health Organization (WHO), has performed postal TLD audits to verify the calibration of radiotherapy beams in developing countries. A number of changes have recently been implemented to improve the efficiency of the IAEA/WHO TLD programme. The IAEA has increased the number of participants and reduced significantly the total turn-around time to provide results to the hospitals within the shortest possible time following the TLD irradiations. The IAEA has established a regular follow-up programme for hospitals with results outside acceptance limits of ±5%. The IAEA has, over 30 years, verified the calibration of more than 3300 clinical photon beams at approximately 1000 radiotherapy hospitals. Only 65% of those hospitals who receive TLDs for the first time have results within the acceptance limits, while more than 80% of the users that have benefited from a previous TLD audit are successful. The experience of the IAEA in TLD audits has been transferred to the national level. The IAEA offers a standardized TLD methodology, provides Guidelines and gives technical back-up to the national TLD networks. The unsatisfactory status of the dosimetry for radiotherapy, as noted in the past, is gradually improving however, the dosimetry practices in many hospitals in developing countries need to be revised in order to reach adequate conformity to hospitals that perform modern radiotherapy in Europe, USA and Australia. (author)

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

75 FR 53353 - New Postal Product

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2010-08-31

... will permit the Postal Service to create pricing for any combination of products in an equivalent... Agreements with Foreign Postal Operators be added as a new product to the competitive product list. Id. at 8... POSTAL REGULATORY COMMISSION [Docket Nos. MC2010-34 and CP2010-95; Order No. 517] New Postal...

The calculation of costs of postal network and universal postal service based on standard and average cost principles

Directory of Open Access Journals (Sweden)

Blagojević Mladenka Z.

2017-01-01

Full Text Available The provision of universal postal service involves high costs for operator, especially in rural areas. The aim of this paper is to propose and test tool for managing the cost of providing universal postal service and maintaining the postal network in order to facilitate understanding of the problem in the sector. The proposed approach use standard prices and standard quantities (the redefined number of postal units, the number of employees, etc. as well as average costs for calculation of the costs of the universal postal service and postal network. The methodology provides the efficiency analysis, benchmarking and identification of causes of poor performance of management and resource allocation. It can be used for postal operators that do not have modern accounting systems.

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

75 FR 27375 - Postal Rate Case Management

Science.gov (United States)

2010-05-14

... POSTAL REGULATORY COMMISSION [Docket No. PI2010-3; Order No. 456] Postal Rate Case Management AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is seeking comments relevant to management of an anticipated exigent postal rate case. It has scheduled a technical conference...

Audit of selected aspects of the Waste Isolation Pilot Plant cost structure, Carlsbad, New Mexico

International Nuclear Information System (INIS)

1994-01-01

The Department of Energy's (DOE) Waste Isolation Pilot Plant (WIPP), located near Carlsbad, New Mexico, is a research and development facility intended to demonstrate that transuranic waste from the Government's defense activities can be safely disposed of in a deep geologic formation. The Fiscal Year 1994 budget for WIPP is about $185 million and includes funding for the operation of WIPP and for experiments being done by other DOE facilities. DOE's current plan is for WIPP to begin receiving transuranic waste in June 1998. This audit was requested by the Assistant Secretary for Environmental Management because two recent reports, one issues by the Office of Inspector General (OIG), were critical of the staffing and cost-effectiveness of WIPP, and because of recent mission changes at WIPP. The audit team consisted of representatives from the DOE, auditors from the OIG, and technical specialists hired by the OIG to assist in the audit. The purpose of the audit was to determine whether WIPP was appropriately staffed to meet programmatic requirements in the most cost-effective manner. The Secretary of Energy expected DOE facilities to benchmark their performance against other facilities to strive for best in class status, and the Westinghouse management and operating contract for WIPP required the facility to be operated in a cost-effective manner. However, the authors determined that Westinghouse did not use benchmarks and that WIPP could be managed more cost-effectively, with fewer personnel, while maintaining its current level of excellence. They concluded that the WIPP staffing level could be significantly reduced with a decrease in costs at WIPP of about $11.4 million per year

SU-E-T-425: Feasibility of Establishing a National Postal Dosimetry System Using EBT3 Gafchromic Film

International Nuclear Information System (INIS)

Abdel-Rahman, W; Mohammed, I; Bamajboor, S

2015-01-01

Purpose: To evaluate the performance of a postal dosimeter consisting of EBT3 films and a miniature Lucite phantom to be used for photon beams output audits for mega-voltage photon beams across the Saudi Arabia. Methods: Two batches of EBT3 films were calibrated in 5 mega-voltage photon beams with energies ranging between 6 MV and 18 MV in the dose range between 0 to 4 Gy. A 4×4×20 cm 3 lucite phantom was constructed to be used as an irradiation phantom. The lucite irradiation phantom consists of two parts and allows for embedding a 2.5×2.0 cm 2 EBT3 film at 8.9 cm depth. Factors that convert the dose measured in the lucite irradiation phantom at 8.9 cm depth to the dose at 10 cm depth in water for 10×10 cm 2 field for different photon energies were calculated using the dosxyznrc/EGSnrcMP user code. The performance of the proposed postal dosimeter was tested in 17 different photon beams across 4 radiotherapy centres in Saudi Arabia. The outputs of the 17 beams are monitored by either the International Atomic Energy Agency or by the Radiological Physics Centre. Results: For the 17 photon beams, the average of the ratios of measured to stated outputs was 1.01 ± 0.02 and with a maximum ratio of 1.05. Conclusion: The results of our work indicate that the proposed postal dosimetry system can be used for national auditing of outputs for mega-voltage photon beams. The service can be offered to other national radiotherapy centres or to a be used for credentialing of centres participating in national trials

SU-E-T-425: Feasibility of Establishing a National Postal Dosimetry System Using EBT3 Gafchromic Film

Energy Technology Data Exchange (ETDEWEB)

Abdel-Rahman, W [KING FAHAD SPECIALIST HOSPITAL, Dammam, Eastern Province (Saudi Arabia); Mohammed, I [King Fahd University of Petroleum & Minerals, Dhahran, Eastern Province (Saudi Arabia); Bamajboor, S [Prince Sultan Military Medical City, Riyadh, Riyadh (Saudi Arabia)

2015-06-15

Purpose: To evaluate the performance of a postal dosimeter consisting of EBT3 films and a miniature Lucite phantom to be used for photon beams output audits for mega-voltage photon beams across the Saudi Arabia. Methods: Two batches of EBT3 films were calibrated in 5 mega-voltage photon beams with energies ranging between 6 MV and 18 MV in the dose range between 0 to 4 Gy. A 4×4×20 cm{sup 3} lucite phantom was constructed to be used as an irradiation phantom. The lucite irradiation phantom consists of two parts and allows for embedding a 2.5×2.0 cm{sup 2} EBT3 film at 8.9 cm depth. Factors that convert the dose measured in the lucite irradiation phantom at 8.9 cm depth to the dose at 10 cm depth in water for 10×10 cm{sup 2} field for different photon energies were calculated using the dosxyznrc/EGSnrcMP user code. The performance of the proposed postal dosimeter was tested in 17 different photon beams across 4 radiotherapy centres in Saudi Arabia. The outputs of the 17 beams are monitored by either the International Atomic Energy Agency or by the Radiological Physics Centre. Results: For the 17 photon beams, the average of the ratios of measured to stated outputs was 1.01 ± 0.02 and with a maximum ratio of 1.05. Conclusion: The results of our work indicate that the proposed postal dosimetry system can be used for national auditing of outputs for mega-voltage photon beams. The service can be offered to other national radiotherapy centres or to a be used for credentialing of centres participating in national trials.

78 FR 76332 - New Postal Product

Science.gov (United States)

2013-12-17

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing recent Postal Service filings requesting the addition of Priority Mail Contract 71 to the competitive product... Contract 71 to the competitive product list.\\1\\ The Postal Service asserts [[Page 76333

76 FR 11823 - New Postal Products

Science.gov (United States)

2011-03-03

... Postal Service filing concerning proposed changes to First-Class Mail Parcel Product offerings. These.... \\1\\ Request of the United States Postal Service Under Section 3642, February 24, 2011 (Request). The Postal Service explains that commercial First-Class Mail Parcels refers to the First-Class Mail...

75 FR 65675 - New Postal Product

Science.gov (United States)

2010-10-26

... United States Postal Service of Filing Canada Post Group--United States Postal Service Contractual... United States by surface transportation and Xpresspost, a Canadian service for documents, packets, and... tender surface parcels and Xpresspost to the Postal Service at negotiated prices rather than the default...

75 FR 11452 - New Postal Product

Science.gov (United States)

2010-03-11

... Product AGENCY: Postal Regulatory Commission. ACTION: Final rule. SUMMARY: The Commission is adding special postal services to the product lists. This action is consistent with changes in a postal reform law. Republication of the product lists is also consistent with a statutory provision. The Commission...

76 FR 67496 - New Postal Product

Science.gov (United States)

2011-11-01

... POSTAL REGULATORY COMMISSION [Docket No. CP2012-1; Order No. 919] New Postal Product AGENCY... to the Inbound Competitive Multi-Service Agreements with Foreign Postal Operators 1 product. \\1... Operators 1 to the Competitive Product List and Approving Included Agreement, September 29, 2010 (Order No...

77 FR 4376 - New Postal Product

Science.gov (United States)

2012-01-27

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Priority Mail Contract 38 to the competitive product list... 38 to the competitive product list.\\1\\ Priority mail contracts enable the Postal Service to provide...

77 FR 67839 - New Postal Product

Science.gov (United States)

2012-11-14

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Priority Mail Contract 48 to the competitive product... Mail Contract 48 to the competitive product list.\\1\\ The Postal Service indicates that the instant...

75 FR 7201 - New Postal Product

Science.gov (United States)

2010-02-18

... Postal Product AGENCY: Postal Regulatory Commission. ACTION: Final rule. SUMMARY: The Commission is adding Priority Mail Contract 24 to the Competitive Product List. This action is consistent with changes in a postal reform law. Republication of the lists of market dominant and competitive products is...

78 FR 79023 - New Postal Product

Science.gov (United States)

2013-12-27

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing requesting the addition of Priority Mail Contract 73 to the competitive product... supporting information to add Priority Mail Contract 73 to the competitive product list.\\1\\ The Postal...

75 FR 166 - Postal Product Price Changes

Science.gov (United States)

2010-01-04

... POSTAL REGULATORY COMMISSION [Docket No. CP2009-49; Order No. 371] Postal Product Price Changes...-filed Postal Service request to change prices for a Global Plus 2 contract. This notice provides an...: On December 21, 2009, the Postal Service filed a notice that prices for the Global Plus 2 contract at...

Quality audit of dosimetry in radiotherapy centers using postal dose TLD intercomparison in India

International Nuclear Information System (INIS)

Ramanathan, G.; Kadam, V.D.; Vinatha, S.P.; Soman, A.T.; Vijayam, M.; Shaha, V.V.; Abani, M.C.

2001-01-01

The national quality audit of dosimetry in radiation therapy centers using mailed TLDs is being carried out by RSS/ASSD of BARC since 1976, in collaboration with IAEA/WHO for India and neighbouring countries such as Mayanmar, Sri Lanka and Nepal. The importance of the programme comes from the fact that consistent, high accuracy ( 60 Co machines ∼35 linear accelerators are being covered by the programme. This paper brings out the materials and methods used in the intercomparison. The results of intercomparison are analyzed to find the steps to improve the performance in quality audit of those centers whose results are outside the limit of acceptable deviation

75 FR 44819 - New Postal Product

Science.gov (United States)

2010-07-29

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service filing to add Priority Mail Contract 27 to the competitive product list. The... to add Priority Mail Contract 27 to the competitive product list.\\1\\ The Postal Service asserts that...

78 FR 37851 - New Postal Product

Science.gov (United States)

2013-06-24

... POSTAL REGULATORY COMMISSION [Docket No. CP2013-68; Order No. 1750] New Postal Product AGENCY... filing concerning the addition of Global Expedited Package Services 3 Contract to the competitive product... GEPS 3 product. Notice at 2. \\1\\ Notice of United States Postal Service of Filing a Functionally...

78 FR 76334 - New Postal Product

Science.gov (United States)

2013-12-17

... POSTAL REGULATORY COMMISSION [Docket No. CP2013-13; Order No. 1900] New Postal Product AGENCY...'' of the product. Id. The Postal Service seeks to incorporate by reference the Application for Non... and Order Concerning the Addition of Parcel Select Contract 6 to the Competitive Product List, October...

TLD audit in radiotherapy in the Czech Republic

International Nuclear Information System (INIS)

Kroutilikova, D.; Zackova, H.; Judas, L.

1998-01-01

National Radiation Protection Institute in Prague organizes the TLD audit. The aim of the TLD postal audit is to provide control of the clinical dosimetry in the Czech Republic for purposes of state supervision in radiotherapy, to investigate and to reduce uncertainties involved in the measurements of absorbed dose and to improve consistency in dose determination in the regional radiotherapy centers. TLD audit covers absorbed dose measurements under reference conditions for 60 Co and 137 Cs beams, high-energy X-ray and electron beams of of linear accelerators and betatrons. The thermo-luminescence dosemeters are sent regularly to all radiotherapy centers. Absorbed dose measures by the TLD is compared to absorbed dose stated by radiotherapy center. Encapsulated LiF:Mg, Ti powder is used for the measurement. Deviation of 3% between stated and TLD measured dose is considered for photons and ±5% for electron beams. First TLD audit was started in 1997. A total of 135 beams was checked. There were found seven major deviations (more than ±6%), which were very carefully investigated. Medical Physicists from these departments reported a set-up mistake. However, at most of those hospitals with major deviations, an in situ audit in details was made soon after TLD audit. There were found discrepancies of clinical dosimetry but also bad technical state of some of the irradiation units. In 1998, second course TLD audit was started. No major deviation was found. Regular TLD audit seems to be a good way to eliminate big mistakes in the basic clinical dosimetry. Repeated audit in the regional radiotherapy centers that had major deviation during the first audit exhibited improvement of their dosimetry. It is intended to broaden the method and to control also beam parameters by means of a multi-purpose phantom. (authors)

Digital transformation, business models and the postal industry

OpenAIRE

Kollara, Nandkumar Harshan

2017-01-01

For many decades, the postal industry offered postal services and in parallel, had a monopoly over the national postal markets. Recently, the postal industry endured a phase where their national postal markets were subjected to liberalisation by the respective nations. This was due to various reasons such as inefficiencies of the postal services, ambiguous monopoly legislations, mounting pressure from competitors, and changing nature of customer demands. The liberalisation of the European Uni...

39 CFR 221.7 - Postal Service emblem.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Postal Service emblem. 221.7 Section 221.7 Postal... Service emblem. The Postal Service emblem, which is identical with the seal, is registered as a trademark and service mark by the U.S. Patent Office. Except for the emblem on official stationery, the emblem...

77 FR 36585 - Postal Rate Changes

Science.gov (United States)

2012-06-19

... Service notice of rate and changes affecting Inbound Air Parcel Post at Universal Postal Union (UPU) rates... United States Postal Service of Filing Changes in Rates Not of General Applicability and Application for... the Postal Service's explanation of Inbound Air Parcel Post (at UPU Rates) provided in the initial...

78 FR 13713 - New Postal Product

Science.gov (United States)

2013-02-28

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Express Mail Contract 14 to the competitive product list... 14 to the competitive product list.\\1\\ The Postal Service asserts that Express Mail Contract 14 is a...

77 FR 1957 - New Postal Product

Science.gov (United States)

2012-01-12

... Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently filed Postal Service request to add Global Plus 2C Contracts to the competitive product..., consisting of two Global Plus 2C agreements, to the competitive products list.\\1\\ The new product covers...

77 FR 2098 - New Postal Product

Science.gov (United States)

2012-01-13

... Postal Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Global Plus 1C agreements to the competitive product... of two Global Plus 1C agreements, to the competitive product list.\\1\\ The instant agreements are set...

78 FR 63519 - New Postal Product

Science.gov (United States)

2013-10-24

... Docket No. MC2014-1. \\1\\ Request of the United States Postal Service to Add Parcel Select and Parcel... recently-filed Postal Service request to add Parcel Select & Parcel Return Service Contract 5 to the...., the Postal Service filed a formal request and associated supporting information to add Parcel Select...

76 FR 80412 - New Postal Product

Science.gov (United States)

2011-12-23

... POSTAL REGULATORY COMMISSION Docket No. CP2012-4; Order No. 1057] New Postal Product AGENCY... Agreement within the Inbound Competitive Multi-Service Agreement with a Foreign Postal Operators 1 product... explaining why, after the change, competitive products in total will be in compliance with 39 U.S.C. 3633(a...

75 FR 4593 - New Postal Product

Science.gov (United States)

2010-01-28

... POSTAL REGULATORY COMMISSION [Docket No. CP2010-20; Order No. 397] New Postal Product AGENCY... Service request to add GEPS 2 (CP2009-50) to the Competitive Product List. The Postal Service has also... Global Expedited Package Services 2 to the Competitive Product List, August 28, 2009 (Order No. 290). \\4...

78 FR 65014 - New Postal Product

Science.gov (United States)

2013-10-30

... POSTAL REGULATORY COMMISSION [Docket No. MC2014-3 and CP2014-3; Order No. 1860] New Postal Product... competitive product list. This notice informs the public of the filing, invites public comment, and takes... Mail Express & Priority Mail Contract 15 to the competitive product list.\\1\\ The Postal Service asserts...

76 FR 55619 - Performance Measurement for Special Postal Services

Science.gov (United States)

2011-09-08

..., Corporate & Postal Business Law, United States Postal Service to Shoshana M. Grove, Secretary, Postal... & Postal Business Law, United States Postal Service. III. Background of Postal Service Proposals A...), Public Law 109-435, 120 Stat. 3198 (2006). The proposed rules described herein would establish reporting...

Development of dose audits for complex treatment techniques in radiotherapy

Energy Technology Data Exchange (ETDEWEB)

Stefanic, A. M.; Molina, L.; Vallejos, M.; Montano, G.; Zaretzky, A.; Saravi, M., E-mail: stefanic@cae.cnea.gov.ar [Centro Regional de Referencia con Patrones Secundarios para Dosimetria - CNEA, Presbitero Juan Gonzalez y Aragon 15, B1802AYA Ezeiza (Argentina)

2014-08-15

This work was performed in the frame of a Coordinated Research Project (CRP) with IAEA whose objective was to extend the scope of activities carried out by national TLD-based networks from dosimetry audit for rectangular radiation fields to irregular and small fields relevant to modern radiotherapy. External audit is a crucial element in QA programmes for clinical dosimetry in radiotherapy, therefore a methodology and procedures were developed and were made available for dose measurement of complex radiotherapy parameters used for cancer treatment. There were three audit steps involved in this CRP: TLD based dosimetry for irregular MLC fields for conformal radiotherapy, dosimetry in the presence of heterogeneities and 2D MLC shaped fields relevant to stereotactic radiotherapy and applicable to dosimetry for IMRT. In addition, a new development of film-based 2D dosimetry for testing dose distributions in small field geometry was included. The plan for each audit step involved a pilot study and a trial audit run with a few local hospitals. The pilot study focused on conducting and evaluation of the audit procedures with all participants. The trial audit run was the running of the audit procedures by the participants to test them with a few local radiotherapy hospitals. This work intends to provide audits which are much nearer clinical practice than previous audits as they involve significant testing of Tps methods, as well as verifications to determinate whether hospitals can correctly calculate dose delivery in radiation treatments. (author)

Development of dose audits for complex treatment techniques in radiotherapy

International Nuclear Information System (INIS)

Stefanic, A. M.; Molina, L.; Vallejos, M.; Montano, G.; Zaretzky, A.; Saravi, M.

2014-08-01

This work was performed in the frame of a Coordinated Research Project (CRP) with IAEA whose objective was to extend the scope of activities carried out by national TLD-based networks from dosimetry audit for rectangular radiation fields to irregular and small fields relevant to modern radiotherapy. External audit is a crucial element in QA programmes for clinical dosimetry in radiotherapy, therefore a methodology and procedures were developed and were made available for dose measurement of complex radiotherapy parameters used for cancer treatment. There were three audit steps involved in this CRP: TLD based dosimetry for irregular MLC fields for conformal radiotherapy, dosimetry in the presence of heterogeneities and 2D MLC shaped fields relevant to stereotactic radiotherapy and applicable to dosimetry for IMRT. In addition, a new development of film-based 2D dosimetry for testing dose distributions in small field geometry was included. The plan for each audit step involved a pilot study and a trial audit run with a few local hospitals. The pilot study focused on conducting and evaluation of the audit procedures with all participants. The trial audit run was the running of the audit procedures by the participants to test them with a few local radiotherapy hospitals. This work intends to provide audits which are much nearer clinical practice than previous audits as they involve significant testing of Tps methods, as well as verifications to determinate whether hospitals can correctly calculate dose delivery in radiation treatments. (author)

39 CFR 221.1 - The United States Postal Service.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false The United States Postal Service. 221.1 Section 221.1 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.1 The United States Postal Service. The United States Postal Service was established as an...

The Australian radiation protection and nuclear safety agency megavoltage photon thermoluminescence dosimetry postal audit service 2007–2010

International Nuclear Information System (INIS)

Oliver, C.P.; Butler, D.J.; Webb, D.V.

2012-01-01

The Australian radiation protection and nuclear safety agency (ARPANSA) has continuously provided a level 1 mailed thermoluminescence dosimetry audit service for megavoltage photons since 2007. The purpose of the audit is to provide an independent verification of the reference dose output of a radiotherapy linear accelerator in a clinical environment. Photon beam quality measurements can also be made as part of the audit in addition to the output measurements. The results of all audits performed between 2007 and 2010 are presented. The average of all reference beam output measurements calculated as a clinically stated dose divided by an ARPANSA measured dose is 0.9993. The results of all beam quality measurements calculated as a clinically stated quality divided by an ARPANSA measured quality is 1.0087. Since 2011 the provision of all auditing services has been transferred from the Ionizing Radiation Standards section to the Australian Clinical Dosimetry Service (ACDS) which is currently housed within ARPANSA.

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

Science.gov (United States)

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

2015-01-01

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

39 CFR 211.2 - Regulations of the Postal Service.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Regulations of the Postal Service. 211.2 Section 211.2 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION APPLICATION OF REGULATIONS § 211.2 Regulations of the Postal Service. (a) The regulations of the Postal Service consist of...

What is the radiotherapy quality control program (PQRT) of the National Cancer Institute - Rio de Janeiro/Brazil?

Energy Technology Data Exchange (ETDEWEB)

Campos de Araujo, A.M.; Viegas, C.C.B.; Salomon de Souza, R. [Instituto Nacional de Cancer, Praca Cruz Vermelha No. 23, Centro 20230-130, Rio de Janeiro (Brazil)]. e-mail: amcampos@inca.gov.br; tld@inca.gov.br; salomon@inca.gov.br

2004-07-01

The National Cancer Institute (INCA) Quality Program in Radiotherapy (PQRT) started in 1999 as a 3 years pilot program with only 33 participant institutions. Due to its positive results, it has been integrated to the permanent INCA programs and its activities extended to all the radiotherapy services where patients from the National Health System (SUS) are treated. They are about 150 services (90% of all the available Brazilian radiotherapy services). The PQRT activities objective is to allow that radiotherapeutic treatments can be carried out just like planned, according to international quality and safety standards. The PQRT main activities are: on-site quality control audits, postal TLD audits in reference and non-reference conditions, training and development of research projects. The on-site quality control audits have already evaluated 75 teletherapy units (37 Co-60 and 38 linear accelerators), performing dosimetric, electrical, mechanical and safety tests. The Postal TLD audits used, till 2002, for the 33 participants, the International Atomic Energy Agency (IAEA) system for reference conditions. Five audits have been performed with this simple system. Since 2003, the PQRT postal TLD audit program is using its own system, developed for reference and non-reference conditions. This new system has been already applied to 58 beams (18 Co-60 and 40 linacs). In total, in reference conditions, PQRT has performed 400 audits in reference conditions (190 Co-60 and 210 linacs). Eighteen courses attended to the participants, covering their main practical problems. In parallel, some research studies have been carried out.

What is the radiotherapy quality control program (PQRT) of the National Cancer Institute - Rio de Janeiro/Brazil?

International Nuclear Information System (INIS)

Campos de Araujo, A.M.; Viegas, C.C.B.; Salomon de Souza, R.

2004-01-01

The National Cancer Institute (INCA) Quality Program in Radiotherapy (PQRT) started in 1999 as a 3 years pilot program with only 33 participant institutions. Due to its positive results, it has been integrated to the permanent INCA programs and its activities extended to all the radiotherapy services where patients from the National Health System (SUS) are treated. They are about 150 services (90% of all the available Brazilian radiotherapy services). The PQRT activities objective is to allow that radiotherapeutic treatments can be carried out just like planned, according to international quality and safety standards. The PQRT main activities are: on-site quality control audits, postal TLD audits in reference and non-reference conditions, training and development of research projects. The on-site quality control audits have already evaluated 75 teletherapy units (37 Co-60 and 38 linear accelerators), performing dosimetric, electrical, mechanical and safety tests. The Postal TLD audits used, till 2002, for the 33 participants, the International Atomic Energy Agency (IAEA) system for reference conditions. Five audits have been performed with this simple system. Since 2003, the PQRT postal TLD audit program is using its own system, developed for reference and non-reference conditions. This new system has been already applied to 58 beams (18 Co-60 and 40 linacs). In total, in reference conditions, PQRT has performed 400 audits in reference conditions (190 Co-60 and 210 linacs). Eighteen courses attended to the participants, covering their main practical problems. In parallel, some research studies have been carried out

Morocco : French postal administration after 1912 and Morocco's postal services during the First World War

NARCIS (Netherlands)

Dietz, A.J.

2017-01-01

An earlier version of (parts of) APH 5 was published as African Studies Centre Leiden Working Paper 125 / 2016: "A postal history of the First World War in Africa and its aftermath - German colonies/postal areas : V Morocco", written by Ton Dietz.

Pilot Quality Control Program for Audit RT External Beams at Mexican Hospitals

International Nuclear Information System (INIS)

Alvarez R, J T; Tovar M, V M

2008-01-01

A pilot quality control program for audit 18 radiotherapy RT external beams at 13 Mexican hospitals is described--for eleven 60 Co beams and seven photon beams of 6, 10 and 15 MV from accelerators. This program contains five parts: a) Preparation of the TLD-100 powder: washing, drying and annealing (one hour 400 deg. C plus 24 hrs 80 deg. C). b) Sending two IAEA type capsules to the hospitals for irradiation at the hospital to a nominal D W = 2 Gy·c) Preparation at the SSDL of ten calibration curves CC in the range of 0.5 Gy to 6 Gy in terms of absorbed dose to water D W for 60 Co with traceability to primary laboratory NRC (Canada), according to a window irradiation: 26/10/2007-7/12/2007. d) Reading all capsules that match their hospital time irradiation and the SSDL window irradiation. f) Evaluation of the Dw imparted by the hospitals

Pilot Quality Control Program for Audit RT External Beams at Mexican Hospitals

Science.gov (United States)

Álvarez R., J. T.; Tovar M., V. M.

2008-08-01

A pilot quality control program for audit 18 radiotherapy RT external beams at 13 Mexican hospitals is described—for eleven 60 Co beams and seven photon beams of 6, 10 and 15 MV from accelerators. This program contains five parts: a) Preparation of the TLD-100 powder: washing, drying and annealing (one hour 400 °C plus 24 hrs 80 °C). b) Sending two IAEA type capsules to the hospitals for irradiation at the hospital to a nominal DW = 2 Gy ṡ c ) Preparation at the SSDL of ten calibration curves CC in the range of 0.5 Gy to 6 Gy in terms of absorbed dose to water DW for 60 Co with traceability to primary laboratory NRC (Canada), according to a window irradiation: 26/10/2007-7/12/2007. d) Reading all capsules that match their hospital time irradiation and the SSDL window irradiation. f) Evaluation of the Dw imparted by the hospitals.

39 CFR 1.1 - Establishment of the U.S. Postal Service.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Establishment of the U.S. Postal Service. 1.1 Section 1.1 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE POSTAL POLICY (ARTICLE I) § 1.1 Establishment of the U.S. Postal Service. The U.S. Postal Service is...

77 FR 304 - New Postal Product

Science.gov (United States)

2012-01-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Priority Mail Contract 37 to the competitive product list... competitive product list.\\1\\ Priority mail [[Page 305

Self-audit of lockout/tagout in manufacturing workplaces: A pilot study.

Science.gov (United States)

Yamin, Samuel C; Parker, David L; Xi, Min; Stanley, Rodney

2017-05-01

Occupational health and safety (OHS) self-auditing is a common practice in industrial workplaces. However, few audit instruments have been tested for inter-rater reliability and accuracy. A lockout/tagout (LOTO) self-audit checklist was developed for use in manufacturing enterprises. It was tested for inter-rater reliability and accuracy using responses of business self-auditors and external auditors. Inter-rater reliability at ten businesses was excellent (κ = 0.84). Business self-auditors had high (100%) accuracy in identifying elements of LOTO practice that were present as well those that were absent (81% accuracy). Reliability and accuracy increased further when problematic checklist questions were removed from the analysis. Results indicate that the LOTO self-audit checklist would be useful in manufacturing firms' efforts to assess and improve their LOTO programs. In addition, a reliable self-audit instrument removes the need for external auditors to visit worksites, thereby expanding capacity for outreach and intervention while minimizing costs. © 2017 Wiley Periodicals, Inc.

39 CFR 762.43 - Issuance of substitute disbursement postal money order.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Issuance of substitute disbursement postal money...; DISBURSEMENT POSTAL MONEY ORDERS DISBURSEMENT POSTAL MONEY ORDERS Issuance of Substitutes for Lost, Destroyed, Mutilated, and Defaced Disbursement Postal Money Orders § 762.43 Issuance of substitute disbursement postal...

77 FR 2676 - Competitive Postal Products

Science.gov (United States)

2012-01-19

... could give the Postal Service an artificial competitive advantage. The Commission gave considerable... POSTAL REGULATORY COMMISSION 39 CFR Part 3015 [Docket No. RM2012-3; Order No. 1108] Competitive... Commission is initiating a review to determine whether competitive products provide the appropriate minimum...

75 FR 34074 - Postal Pricing Methods

Science.gov (United States)

2010-06-16

... Methods AGENCY: Postal Regulatory Commission. ACTION: Notice of proposed rulemaking. SUMMARY: The... price sensitivity (elasticity) to volumes actually mailed during the rebate program. This method is... indicated by the market elasticity. Mitchell Comments at 4-6. Postal Service method. In its data collection...

76 FR 77271 - Competitive Product Postal Price Changes

Science.gov (United States)

2011-12-12

... POSTAL REGULATORY COMMISSION [Docket No. CP2012-2; Order No. 997] Competitive Product Postal Price... recently-filed Postal Service request for a change in competitive products prices. The changes will take... and justification for the changes, the effective date, and a schedule of the changed rates. The price...

77 FR 58422 - New Postal Product

Science.gov (United States)

2012-09-20

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Priority Mail Contract 43 to the competitive product list... request and associated supporting information to add Priority Mail Contract 43 to the competitive product...

77 FR 60727 - New Postal Product

Science.gov (United States)

2012-10-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service Contract 20 is a...

78 FR 43245 - New Postal Product

Science.gov (United States)

2013-07-19

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Priority Mail Contract 61 to the competitive product... the competitive product list.\\1\\ It asserts that Priority Mail Contract 61 is a competitive product...

77 FR 60726 - New Postal Product

Science.gov (United States)

2012-10-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... 19 to the competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service...

77 FR 60725 - New Postal Product

Science.gov (United States)

2012-10-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service Contract 16 is a...

77 FR 60729 - New Postal Product

Science.gov (United States)

2012-10-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service Contract 17 is a...

75 FR 45174 - New Postal Product

Science.gov (United States)

2010-08-02

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... competitive product list. The Postal Service has also filed a related contract. This notice addresses... product list within the Mail Classification Schedule (MCS).\\1\\ This product grouping would create a niche...

77 FR 58421 - New Postal Product

Science.gov (United States)

2012-09-20

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Priority Mail Contract 42 to the competitive product list... request and associated supporting information to add Priority Mail Contract 42 to the competitive product...

77 FR 60728 - New Postal Product

Science.gov (United States)

2012-10-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service Contract 18 is a...

77 FR 305 - New Postal Product

Science.gov (United States)

2012-01-04

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... competitive product list. This notice addresses procedural steps associated with the filing. DATES: Comments... Services-Non- Published Rates 3 (GEPS-NPR 3) to the competitive product list.\\1\\ The Postal [[Page 306...

77 FR 51583 - New Postal Product

Science.gov (United States)

2012-08-24

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... competitive product list.\\1\\ The Postal Service asserts that First- Class Package Service Contract 15 is a...

75 FR 65386 - New Postal Product

Science.gov (United States)

2010-10-22

... POSTAL REGULATORY COMMISSION [Docket No. CP2011-19; Order No. 562] New Postal Product AGENCY... product list. This notice addresses procedural steps associated with this filing. DATES: Comments are due... GEPS 1 as a product, also authorized functionally equivalent agreements to be included within the...

78 FR 39783 - New Postal Product

Science.gov (United States)

2013-07-02

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add a new product to the competitive product list. This document... and associated supporting information to add Priority Mail Contract 60 to the competitive product list...

78 FR 77172 - New Postal Product

Science.gov (United States)

2013-12-20

... Counsel, at 202-789-6820. SUPPLEMENTARY INFORMATION: Table of Contents I. Introduction II. Contents of Filing III. Commission Action IV. Ordering Paragraphs I. Introduction On December 13, 2013, the Postal..., 3. II. Contents of Filing The Postal Service's filing consists of the Notice, financial workpapers...

78 FR 59382 - New Postal Product

Science.gov (United States)

2013-09-26

... relevant to the customer's mailing profile, and cost coverage projections. Id. The Postal Service asks the... recently-filed Postal Service request to add a new product to the competitive product list. This document... due: September 27, 2013. ADDRESSES: Submit comments electronically by accessing the ``Filing Online...

77 FR 67840 - New Postal Product

Science.gov (United States)

2012-11-14

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent... competitive product list. This notice informs the public of the filing, invites public comment, and takes... to add First-Class Package Service Contract 26 to the competitive product list.\\1\\ The Postal Service...

77 FR 58185 - New Postal Product

Science.gov (United States)

2012-09-19

... POSTAL REGULATORY COMMISSION [Docket No. CP2012-56; Order No. 1464] New Postal Product AGENCY... Service request to add a Global Expedited Package Services contract to the competitive product list. This... contracts are small- or medium-size businesses that mail products directly to foreign destinations using...

75 FR 45176 - New Postal Product

Science.gov (United States)

2010-08-02

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add Priority Mail Contract 25 to the competitive product list. The... associated supporting information to add Priority Mail Contract 25 to the competitive product list.\\1\\ The...

77 FR 50729 - New Postal Product

Science.gov (United States)

2012-08-22

... POSTAL REGULATORY COMMISSION [Docket Nos. MC2012-44; Order No. 1435] New Postal Product AGENCY... Service request for two related changes to the product lists. The changes involve removing one product from the market dominant product list and adding a nearly identical product to the competitive product...

78 FR 26405 - New Postal Product

Science.gov (United States)

2013-05-06

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Priority Mail Contract 58 to the competitive product... 58 to the competitive product list.\\1\\ It asserts that Priority Mail Contract 58 is a competitive...

78 FR 29784 - New Postal Product

Science.gov (United States)

2013-05-21

... POSTAL REGULATORY COMMISSION [Docket No. CP2013-62; Order No. 1716] New Postal Product AGENCY... filing concerning the addition of Global Expedited Package Services 3 Contract to the competitive product... GEPS 3 product on grounds of functional equivalence to a previously approved baseline agreement. Id. at...

75 FR 7296 - New Postal Product

Science.gov (United States)

2010-02-18

... POSTAL REGULATORY COMMISSION [Docket No. CP2010-23; Order No. 405] New Postal Product AGENCY... Service request to add a Global Expedited Package Services 2 contract to the Competitive Product List... established GEPS 1 as a product, also authorized functionally equivalent agreements to be included within the...

78 FR 13714 - New Postal Product

Science.gov (United States)

2013-02-28

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Priority Mail Contract 55 to the competitive product... 55 to the competitive product list.\\1\\ It asserts that Priority Mail Contract 55 is a competitive...

78 FR 70084 - New Postal Product

Science.gov (United States)

2013-11-22

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing concerning the addition of Priority Mail Contract 65 to the competitive product... information to add Priority Mail Contract 65 to the competitive product list.\\1\\ It asserts that Priority Mail...

78 FR 79022 - New Postal Product

Science.gov (United States)

2013-12-27

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent... product list. This notice informs the public of the filing, invites public comment, and takes other... Mail Express Contract 16 to the competitive product list.\\1\\ The Postal Service asserts that Priority...

78 FR 65016 - New Postal Product

Science.gov (United States)

2013-10-30

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing recent Postal Service filings requesting the addition of Priority Mail Contract 66 to the competitive product... Contract 66 to the competitive product list.\\1\\ It is the successor agreement to the contract approved in...

75 FR 65533 - New Postal Product

Science.gov (United States)

2010-10-25

... consideration of the Request pertaining to the proposed Express Mail Contract 9 product and the related contract...-filed Postal Service filing to add Express Mail Contract 9 to the competitive product list. The Postal Service has also filed a related contract. This notice addresses procedural steps associated with the...

75 FR 12805 - New Postal Product

Science.gov (United States)

2010-03-17

... Docket No. CP2010-26 for consideration of matters related to the contract identified in the Postal... Service request to include a new contract within the existing Global Expedited Package Services 2 (GEPS 2) product. The Postal Service characterizes the referenced contract as a successor to a current contract...

75 FR 72846 - New Postal Product

Science.gov (United States)

2010-11-26

...\\ Request of the United States Postal Service to Add Parcel Return Service Contract 2 to the Competitive... recently-filed Postal Service request to add Parcel Return Service Contract 2 to the competitive product... Service filed a formal request and associated supporting information to add Parcel Return Service Contract...

78 FR 40203 - New Postal Product

Science.gov (United States)

2013-07-03

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently-filed Postal Service request to add a new product to the competitive product list. This document... Rate Boxes--Non-Published Rates (PMI RRB-NPR) to the competitive product list.\\1\\ It provides a related...

78 FR 4478 - New Postal Product

Science.gov (United States)

2013-01-22

... POSTAL REGULATORY COMMISSION [Docket No. CP2013-42; Order No. 1623] New Postal Product AGENCY... within the Global Plus 2C product on the grounds of functional equivalence to previously approved.... Id. at 1. Background. The Commission added Global Plus 2 to the competitive product list, based on...

78 FR 963 - New Postal Product

Science.gov (United States)

2013-01-07

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent... 4 to the competitive product list. This notice informs the public of the filing, invites public... product list.\\1\\ The Postal Service states that the addition is necessary due to changes in the non...

77 FR 1089 - New Postal Product

Science.gov (United States)

2012-01-09

... POSTAL REGULATORY COMMISSION [Docket No. CP2012-9; Order No. 1096] New Postal Product AGENCY... Service request to add a Global Direct Contracts 1 contract to the competitive product list. This notice... believes that the instant Agreement should be included within the Global Direct Contracts 1 product because...

76 FR 4138 - New Postal Product

Science.gov (United States)

2011-01-24

... POSTAL REGULATORY COMMISSION [Docket No. CP2011-58; Order No. 652] New Postal Product AGENCY..., which established GREP Contracts 1 as a product, also authorized functionally equivalent agreements to be included within the product, provided that they meet the requirements of 39 U.S.C. 3633. Id. at 1...

75 FR 3383 - New Postal Product

Science.gov (United States)

2010-01-21

... is adding Express Mail Contract 7 to the Competitive Product List. This action is consistent with a postal reform law. Republication of the lists of market dominant and competitive products is also.... Introduction The Postal Service seeks to add a new product identified as Express Mail [[Page 3384

75 FR 65532 - New Postal Product

Science.gov (United States)

2010-10-25

.... MC2011-2 and CP2011-3 for consideration of the Request pertaining to the proposed Priority Mail Contract...-filed Postal Service filing to add Priority Mail Contract 28 to the competitive product list. The Postal Service has also filed a related contract. This notice addresses procedural steps associated with the...

75 FR 65531 - New Postal Product

Science.gov (United States)

2010-10-25

.... MC2011-3 and CP2011-4 for consideration of the Request pertaining to the proposed Priority Mail Contract...-filed Postal Service filing to add Priority Mail Contract 29 to the competitive product list. The Postal Service has also filed a related contract. This notice addresses procedural steps associated with the...

Preliminary results of a national quality audit programme in radiotherapy services in Cuba

International Nuclear Information System (INIS)

Dominguez Hung, L.; Larrinaga Cortina, E.F.; Campa Menendez, R.; Morales Lopez, J.L.; Garcia Yip, A.F.

2001-01-01

The current state of radiotherapy in Cuba has allowed to pass to a superior stage in the process of quality assurance, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices, as national regulator entity for the control and supervision of the medical devices of the National Health System, is responsible for the implementation of this program. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of 60 Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audited, such as: the installation and unit's safety, mechanical and dosimetric aspects of the treatment unit and organizational aspects of the institution quality assurance program. Also carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institutions' program of quality assurance and a feedback for the setting about to the PNAC. (author)

Preliminary results of a national quality audit programme in radiotherapy services in Cuba

Energy Technology Data Exchange (ETDEWEB)

Dominguez Hung, L; Larrinaga Cortina, E F [Centro de Control Estatal de Equipos Medicos, Havana (Cuba); Campa Menendez, R [Centro de Proteccion e Higiene de las Radiaciones, Havana (Cuba); Morales Lopez, J L; Garcia Yip, A F [Instituto Nacional de Oncologia y Radiobiologia, Havana (Cuba)

2001-03-01

The current state of radiotherapy in Cuba has allowed to pass to a superior stage in the process of quality assurance, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices, as national regulator entity for the control and supervision of the medical devices of the National Health System, is responsible for the implementation of this program. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of {sup 60}Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audited, such as: the installation and unit's safety, mechanical and dosimetric aspects of the treatment unit and organizational aspects of the institution quality assurance program. Also carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institutions' program of quality assurance and a feedback for the setting about to the PNAC. (author)

Human resource management in the delivery of postal items

Directory of Open Access Journals (Sweden)

Kujačić Momčilo D.

2015-01-01

Full Text Available Delivery of postal items is the last phase in the postal conveyance process. This phase involved up to 57% in total costs of postal items conveyance. In order to reduce the costs of delivery phase, postal organizations apply different methods and techniques. Legal and technological regulations, various restrictions regarding the selection and deployment of employees influence the choice of appropriate methods. Also, the principle of availability of the universal postal service is an essential factor in defining the optimal model. In this paper, the model for assessing and planning of the number of employees in the delivery service observed postal operator has been proposed, with respect to the principles of productivity and accessibility constraints of the universal postal service. This paper will analyze the impact of daily fluctuations in the number of full-time employees and the possibility of hiring a part-time workers in the days with increased traffic volume in the delivery of items, when usually the items from large customers are delivered.

39 CFR 762.28 - Release of original disbursement postal money orders.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Release of original disbursement postal money... and Processing of Disbursement Postal Money Orders § 762.28 Release of original disbursement postal money orders. An original Disbursement Postal Money Order may be released to a responsible endorser only...

75 FR 9523 - New Postal Product

Science.gov (United States)

2010-03-03

... obligations or new requirements on any party to the contract. The docket referenced in the caption should be... adding Global Direct Contracts 1 to the Competitive Product List. This action is consistent with a postal.... Introduction The Postal Service seeks to add a new product identified as Global Direct Contracts 1 to the...

Overcoming the tyranny of distance: An audit of process and outcomes from a pilot telehealth spinal assessment clinic.

Science.gov (United States)

Beard, Matthew; Orlando, Joseph F; Kumar, Saravana

2017-09-01

Introduction There is consistent evidence to indicate people living in rural and remote regions have limited access to healthcare and poorer health outcomes. One way to address this inequity is through innovative models of care such as telehealth. The aim of this pilot trial was to determine the feasibility, appropriateness and access to a telehealth clinic. In this pilot trial, the telehealth clinic outcomes are compared with the outreach clinic. Both models of care are commonly utilised means of providing healthcare to meet the needs of people living in rural and remote regions. Methods A prospective audit was conducted on a Spinal Assessment Clinic Telehealth pilot trial for patients with spinal disorders requiring non-urgent surgical consultation. Data were recorded from all consultations managed using videoconferencing technology between the Royal Adelaide Hospital and Port Augusta Community Health Service, South Australia between September 2013 and January 2014. Outcomes included analysis of process, service activity, clinical actions, safety and costs. Data were compared to a previous spinal assessment outreach clinic in the same area between August and December 2012. Results There were 25 consultations with 22 patients over the five-month telehealth pilot trial. Spinal disorders were predominantly of the lumbar region (88%); the majority of initial consultations (64%) were discharged to the general practitioner. There were three requests for further imaging, five for minor interventions and three for other specialist/surgical consultation. Patient follow-up post telehealth pilot trial revealed no adverse outcomes. The total cost of AUD$11,187 demonstrated a 23% reduction in favour of the spinal assessment telehealth pilot trial, with the greatest savings in travel costs. Discussion The telehealth model of care demonstrated the efficient management of patients with spinal disorders in rural regions requiring non-urgent surgical consultation at low costs with

The ICA Communication Audit: Rationale and Development.

Science.gov (United States)

Goldhaber, Gerald M.

After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…

77 FR 27491 - New Postal Product

Science.gov (United States)

2012-05-10

..., April 30, 2012 (Request). Request. In support of its Request, the Postal Service filed six attachments... exceed 85 percent of the total volume of pieces mailed. Id. Valassis has agreed to initiate mailings... 1,000,000 pieces during the following 12 months or pay the Postal Service a one-time fee of $100,000...

76 FR 67500 - Postal Service Price Adjustment

Science.gov (United States)

2011-11-01

... available data from the Bureau of Labor Statistics provides the Postal Service with inflation-based price... includes a brief introductory section, three enumerated parts, and three attachments. The Postal Service also submitted separate workpapers supporting the planned changes. The introductory section includes...

78 FR 12801 - New Postal Product; Negotiated Service Agreement

Science.gov (United States)

2013-02-25

... the United States Postal Service to Add Parcel Return Service Contract 3 to Competitive Product List... Commission is noticing a recently-filed Postal Service request to add Parcel Return Service Contract 3 to the....30 et seq., the Postal Service filed a request and associated supporting information to add Parcel...

Auditing for Score Inflation Using Self-Monitoring Assessments: Findings from Three Pilot Studies

Science.gov (United States)

Koretz, Daniel; Jennings, Jennifer L.; Ng, Hui Leng; Yu, Carol; Braslow, David; Langi, Meredith

2016-01-01

Test-based accountability often produces score inflation. Most studies have evaluated inflation by comparing trends on a high-stakes test and a lower stakes audit test. However, Koretz and Beguin (2010) noted weaknesses of audit tests and suggested self-monitoring assessments (SMAs), which incorporate audit items into high-stakes tests. This…

39 CFR 762.30 - Disbursement postal money orders issued to incompetent payees.

Science.gov (United States)

2010-07-01

... shall be forwarded to the Money Order Division, Postal Data Center, P.O. Box 14963, St. Louis, MO 63182... 39 Postal Service 1 2010-07-01 2010-07-01 false Disbursement postal money orders issued to... OBLIGATIONS; DISBURSEMENT POSTAL MONEY ORDERS DISBURSEMENT POSTAL MONEY ORDERS Endorsements, Payment...

39 CFR 762.31 - Disbursement postal money orders issued to deceased payees.

Science.gov (United States)

2010-07-01

... should be returned to the Money Order Division, Postal Data Center, P.O. Box 14963, St. Louis, MO 63182... 39 Postal Service 1 2010-07-01 2010-07-01 false Disbursement postal money orders issued to... OBLIGATIONS; DISBURSEMENT POSTAL MONEY ORDERS DISBURSEMENT POSTAL MONEY ORDERS Endorsements, Payment...

76 FR 25381 - Postal Service Market Test

Science.gov (United States)

2011-05-04

... POSTAL REGULATORY COMMISSION [Docket No. MT2009-4; Order No. 720] Postal Service Market Test... test, pending Commission action on anticipated request for permanent status. This document grants a one... temporarily extend its Collaborative Logistics market test under 39 U.S.C. 3641(d).\\1\\ The Commission...

Evaluation of the uncertainties in the TLD radiosurgery postal dose system

Science.gov (United States)

Campos, L. T.; Leite, S. P.; de Almeida, C. E. V.; Magalhães, L. A. G.

2018-03-01

Stereotactic radiosurgery is a single-fraction radiation therapy procedure for treating intracranial lesions using a stereotactic apparatus and multiple narrow beams delivered through noncoplanar isocentric arcs. To guarantee a high quality standard, a comprehensive Quality Assurance programme is extremely important to ensure that the measured dose is consistent with the tolerance considered to improve treatment quality. The Radiological Science Laboratory operates a postal audit programme in SRT and SRS. The purpose of the programme is to verify the target localization accuracy in known geometry and the dosimetric conditions of the TPS. The programme works in such a way those thermoluminescence dosimeters, consisting of LiF chips, are sent to the centre where they are to be irradiated to a certain dose. The TLD are then returned, where they are evaluated and the absorbed dose is obtained from TLDs readings. The aim of the present work is estimate the uncertainties in the process of dose determination, using experimental data.

Audits in real time for safety in critical care: definition and pilot study.

Science.gov (United States)

Sirgo Rodríguez, G; Olona Cabases, M; Martin Delgado, M C; Esteban Reboll, F; Pobo Peris, A; Bodí Saera, M

2014-11-01

Adverse events significantly impact upon mortality rates and healthcare costs. To design a checklist of safety measures based on relevant scientific literature, apply random checklist measures to critically ill patients in real time (safety audits), and determine its utility and feasibility. A list of safety measures based on scientific literature was drawn up by investigators. Subsequently, a group of selected experts evaluated these measures using the Delphi methodology. Audits were carried out on 14 days over a period of one month. Each day, 50% of the measures were randomly selected and measured in 50% of the randomized patients. Utility was assessed by measuring the changes in clinical performance after audits, using the variable improvement proportion related to audits. Feasibility was determined by the successful completion of auditing on each of the days on which audits were attempted. The final verified checklist comprised 37 measures distributed into 10 blocks. The improvement proportion related to audits was reported in 83.78% of the measures. This proportion was over 25% in the following measures: assessment of the alveolar pressure limit, checking of mechanical ventilation alarms, checking of monitor alarms, correct prescription of the daily treatment orders, daily evaluation of the need for catheters, enteral nutrition monitoring, assessment of semi-recumbent position, and checking that patient clinical information is properly organized in the clinical history. Feasibility: rounds were completed on the 14 proposed days. Audits in real time are a useful and feasible tool for modifying clinical actions and minimizing errors. Copyright © 2013 Elsevier España, S.L.U. and SEMICYUC. All rights reserved.

76 FR 52718 - Complaint About Postal Services

Science.gov (United States)

2011-08-23

... Pleadings III. Statutory Alternatives for Commission Action IV. Analysis and Written Determination V....C. 403(c). Id. at 12. II. Postal Service Pleadings On June 7, 2011, the Postal Service filed a...)(1)(B). \\8\\ The statute does not specify the precise nature of the proceedings. IV. Analysis and...

Application of Pareto's Method in Analysing Postal Service Quality

Directory of Open Access Journals (Sweden)

Elizabeta Kovač-Striko

2012-10-01

Full Text Available The basic aim of control in postal traffic is to insure high-quality se1vices for customers. The paper presents the analysisof quality control in collecting postal items, based on the dataobtained during the control performed by the internal ControlService in the postal centre for international traffic Zagreb. Thepaper also offers some measures for the improvement of thequality of services.

78 FR 67951 - Price Cap Rules for Certain Postal Rate Adjustments; Corrections

Science.gov (United States)

2013-11-13

... POSTAL REGULATORY COMMISSION 39 CFR Part 3010 [Docket No. RM2013-2; Order No. 1786] Price Cap Rules for Certain Postal Rate Adjustments; Corrections AGENCY: Postal Regulatory Commission. ACTION: Correcting amendments. SUMMARY: The Postal Regulatory Commission published a document in the Federal Register...

A pilot audit of a protocol for ambulatory investigation of predicted low-risk patients with possible pulmonary embolism.

Science.gov (United States)

McDonald, A H; Murphy, R

2011-09-01

Patients with possible pulmonary embolism (PE) commonly present to acute medical services. Research has led to the identification of low-risk patients suitable for ambulatory management. We report on a protocol designed to select low-risk patients for ambulatory investigation if confirmatory imaging is not available that day. The protocol was piloted in the Emergency Department and Medical Assessment Area at the Royal Infirmary of Edinburgh. We retrospectively analysed electronic patient records in an open observational audit of all patients managed in the ambulatory arm over five months of use. We analysed 45 patients' records. Of these, 91.1% required imaging to confirm or refute PE, 62.2% received a computed tomography pulmonary angiogram (CTPA). In 25% of patients, PE was confirmed with musculoskeletal pain (22.7%), and respiratory tract infection (15.9%) the next most prevalent diagnoses. Alternative diagnoses was provided by CTPA in 32% of cases. We identified no adverse events or readmissions but individualised follow-up was not attempted. The data from this audit suggests this protocol can be applied to select and manage low-risk patients suitable for ambulatory investigation of possible PE. A larger prospective comparative study would be required to accurately define the safety and effectiveness of this protocol.

39 CFR 762.29 - Endorsement of disbursement postal money orders by payees.

Science.gov (United States)

2010-07-01

... authorization, the financial organization may use an endorsement substantially as follows: Credit to the account... 39 Postal Service 1 2010-07-01 2010-07-01 false Endorsement of disbursement postal money orders by...; DISBURSEMENT POSTAL MONEY ORDERS DISBURSEMENT POSTAL MONEY ORDERS Endorsements, Payment, Guaranties, Warranties...

Environmental Audit of the Grand Junction Projects Office

Energy Technology Data Exchange (ETDEWEB)

1991-08-01

The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs.

Environmental Audit of the Grand Junction Projects Office

International Nuclear Information System (INIS)

1991-08-01

The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs

The UK radiotherapy dosimetry audit network

International Nuclear Information System (INIS)

Thwaites, D.I.

2002-01-01

Full text: Radiotherapy dosimetry intercomparison in the UK has been carried out in limited studies since the 1960s. However the first national dosimetry intercomparison involving all radiotherapy centres was conducted in the late 1980s. This was based on visits to each centre, using ionisation chamber dosimetry. It audited megavoltage photon beam calibration and other single field parameters. It also measured doses in a three-field 'treatment' in a trapezoidal phantom constructed from epoxy-resin water-equivalent material and compared these to locally planned doses. This included off-axis points, oblique incidence, inhomogeneities, etc. The study found mean measured beam calibration doses close to stated values (ratio 1.003), with a standard deviation (sd) of the distribution of 1.5% and 97% of doses within the pro-set 3% tolerance. For the planned multi-field irradiations, mean dose ratios (measured/stated) were 1.01 (sd 3%, 90% of results within 5%). A number of discrepancies were identified, leading to improved practice. A follow up study (mid-1990s) for electron beam audit also repeated the megavoltage photon calibration audit. For photons, an improvement was noted (mean ratio 1.003, sd 1.0%, 100% within 3%), whilst for electron beams, the mean ratio of measured/stated dose was 0.994 (sd 1.8%, 94% within 3%, 99% within 5%). In parallel with - and growing out of - this, a national audit network began to develop in 1991/2. It utilised similar methodology to the intercomparison and a network approach to allow parallel developments of the scope of the system. The network has eight regional groups, each with up to 10 radiotherapy centres, serving average populations of 7-8 million. Each group organises audits of its own centres and has developed at its own pace. Most have piloted methodology, phantoms, etc. for new audits which can then be used by other groups. All 65 UK centres are included. The network is co-ordinated by an IPEM Steering Committee (current chair

Linking audit and clinical effectiveness in the lung tumour service

LENUS (Irish Health Repository)

Gorman, Sharon

2009-05-28

Clinical Audit plays an important role in the evaluation of care and clinical outcomes for all patients. In conjunction with the respiratory nurse specialist a retrospective chart audit of the regional lung cancer service was undertaken at the Midlands Regional Hospital Mullingar (MRHM). The lung cancer service has been established for four years and has set its standards in line with NICE guidelines and Irish guidelines for the clinical management of lung cancer. An audit tool was developed by the audit facilitator in conjunction with the respiratory nurse specialist and key department personnel. The tool aimed to measure length of time taken for key steps in the patients care pathway. A pilot audit was carried out and the tool was evaluated. The audit tool provided accurate recording of information at key points in the patient’s care which allows for a thorough service evaluation. The data collected and analysed gives vital information on the quality of service, and showed where there are deficits in service provision that need to be addressed.

Dosimetry audits and intercomparisons in radiotherapy: A Malaysian profile

Science.gov (United States)

M. Noor, Noramaliza; Nisbet, A.; Hussein, M.; Chu S, Sarene; Kadni, T.; Abdullah, N.; Bradley, D. A.

2017-11-01

Quality audits and intercomparisons are important in ensuring control of processes in any system of endeavour. Present interest is in control of dosimetry in teletherapy, there being a need to assess the extent to which there is consistent radiation dose delivery to the patient. In this study we review significant factors that impact upon radiotherapy dosimetry, focusing upon the example situation of radiotherapy delivery in Malaysia, examining existing literature in support of such efforts. A number of recommendations are made to provide for increased quality assurance and control. In addition to this study, the first level of intercomparison audit i.e. measuring beam output under reference conditions at eight selected Malaysian radiotherapy centres is checked; use being made of 9 μm core diameter Ge-doped silica fibres (Ge-9 μm). The results of Malaysian Secondary Standard Dosimetry Laboratory (SSDL) participation in the IAEA/WHO TLD postal dose audit services during the period between 2011 and 2015 will also been discussed. In conclusion, following review of the development of dosimetry audits and the conduct of one such exercise in Malaysia, it is apparent that regular periodic radiotherapy audits and intercomparison programmes should be strongly supported and implemented worldwide. The programmes to-date demonstrate these to be a good indicator of errors and of consistency between centres. A total of ei+ght beams have been checked in eight Malaysian radiotherapy centres. One out of the eight beams checked produced an unacceptable deviation; this was found to be due to unfamiliarity with the irradiation procedures. Prior to a repeat measurement, the mean ratio of measured to quoted dose was found to be 0.99 with standard deviation of 3%. Subsequent to the repeat measurement, the mean distribution was 1.00, and the standard deviation was 1.3%.

Layers And Processes In The Model Of Technological Postal System

Directory of Open Access Journals (Sweden)

Madleňáková Lucia

2015-12-01

Full Text Available The paper include important aspects of layer model of postal technological system such as makes the possibility to define rules for regulating, technical and technological requirements and interfaces to communicate with other postal systems. The current postal reform is mainly attributable to release of network access and ensuring full interoperability between technological systems. Not only to ensure the development and protection of competition but also in respect to the conservation of requirements to provide the universal service, which is the performance of public interest. There is a space here to examine the postal system, not only from a procedural point of view, but to be viewed as an open communication system. It is possible to find there the commonalities with other communication sector branches and to handle the technological postal system in more layers; similarly as the electronic communication systems are handled. Model of layer postal system, based not only on the processes but on layers functionality, will enable to identify communication protocols and interfaces determining interoperability. It also opens the question of appropriate regulation model.

Progress in inter-departmental audit: the Midlands experience

International Nuclear Information System (INIS)

Bonnett, D.E.; Aukett, R.J.; Powley, S.K.

1995-01-01

In ensuring the safety of patients in radiotherapy problems can arise from systematic errors in: the basic data, beam calibration, treatment planning or in the regular measurement of machine parameters. One possible method of identifying any such problems is by the use of an audit carried out by another department. In order to devise and test an audit system a co-operative venture between the physics departments at the Walsgrave Hospital, Coventry and the Leicester Royal Infirmary was initiated in 1991 and reported by us at the last biennial meeting. The audit was confined to external beam therapy i.e. electron and photon beams and each audit covered only one machine and one modality. This pilot audit proved to be highly practical, cost effective and of definite benefit. This has now been extended to include the 9 other centres which cover the (English) Midlands: Birmingham, Coventry, Derby, Leicester, Lincoln, Nottingham, Northampton, Stoke-on-Trent and Woverhampton. The group has now been operating for three years, each annual cycle starting in May. In 1993/94 the auditors identified 67 aspects of local Quality Assurance procedures and records which required attention: 29 in basic dosimetry, 23 in machine performance and 15 in machine calibration. In no case was any of these serious. There was considerable variation in the range and frequency of the various checks performed. The errors in the depth doses and field factors measured were in the range -5.5 to +3.5 %. In the planned treatment to a trapezoidal water phantom the errors were in the range -4.0 to +2.0 %. The larger errors occurred only in extreme conditions, which this particular audit is designed to test, and would not have had any significant clinical effect. Nevertheless, a number of possible improvements in depth doses, beam profiles and treatment time calculations were identified. The presentation will include the results of the 1994/95 audit and will discuss any identifiable trends over the three

39 CFR 232.1 - Conduct on postal property.

Science.gov (United States)

2010-07-01

... promotion of social welfare but do not participate or intervene in any political campaign on behalf of any candidate or political party for any public office. (ii) Absolutely no partisan or political literature may... that will protect Postal Service property. (3) Postal Inspectors, Office of Inspector General Criminal...

77 FR 64362 - Postal Rate and Classification Changes

Science.gov (United States)

2012-10-19

.... Promotions As part of this filing, the Postal Service seeks approval of six promotions during calendar year.... Table 6--First-Class Mail Price Changes Percent First-class mail product change Single-Piece Letters and...-piece letter mail (including the Forever stamp), increases by one cent under the Postal Service's plan...

Patient-driven hand hygiene audit process at a regional cancer center.

Science.gov (United States)

Bow, E J; Bourrier, V; Trudel, J; Kostiuk, N; McLeod, J M

2018-01-01

A patient-driven hand hygiene compliance audit strategy was piloted in a Canadian provincial cancer agency during routine provision of cancer outpatient care by health care providers (physicians, nurses, and health care aides) under conditions where the deployment of an independent external auditor was not feasible. The results of the audit suggest the feasibility of this approach as a routine institutional performance metric. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

39 CFR 4.5 - Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector. 4.5 Section 4.5 Postal Service UNITED STATES POSTAL SERVICE THE... Counsel, a Judicial Officer, a Chief Postal Inspector, and such number of officers, described in 39 U.S.C...

Preliminary results of the national program of audit of quality in radiotherapy services in the Republic of Cuba

International Nuclear Information System (INIS)

Dominguez Hung, Lourdes; Larrinaga Cortina, Eduardo F.; Morales Lopez, Jorge L.; Garcia Yip, Fernando; Campa Menendez, Raudel

2001-01-01

The current state of the radiotherapy in Cuba has allowed to pass to a superior stage, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices as national regulator entity for the control and supervision of the medical devices of the National Health System is the responsible for it implementation. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of 60 Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audit, such as: the installation and unit's security, treatment unit's mechanical and dosimetric aspects and organizational aspects of the institution quality assurance program. Also were carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institution's program of quality assurance and a feedback for the setting about to the PNAC. (author)

39 CFR 762.25 - Reclamation of amounts of paid disbursement postal money orders.

Science.gov (United States)

2010-07-01

... paid disbursement postal money orders. The Postal Service shall have the right to demand refund from the presenting bank of the amount of a paid Disbursement Postal Money Order if after payment the... another for a deceased payee where the right to the proceeds of such Disbursement Postal Money Orders...

Developing and testing an internal audit tool of the psychosocial work environment in the oil and gas industry

NARCIS (Netherlands)

Vestly Bergh, L.I.; Hinna, S.; Leka, S.; Zwetsloot, G.I.J.M.

2016-01-01

The objective of this paper is to present and discuss a pilot study for conducting internal psychosocial risk auditing in the oil and gas industry, focusing on offshore units. Psychosocial risk auditing is a proactive method for monitoring the status of psychosocial factors influencing the risk of

Development of radiation protection in intraoral dental radiography during the years 2002 -2005 - analysis of postal audits results

International Nuclear Information System (INIS)

Dudlova, P.; Novak, L.

2005-01-01

Results of performed audits have shown that the main problems in the dental radiology are connected with incorrect film processing and non-optimized setting of exposure parameters. Currently , the use of old X-ray machines represents a minor problem, because of their massive replacement. In 2005, 50 % of properly performed audits were satisfactory in all checked parameters. Although diagnostic reference level (DRL) was exceeded in 9 % of the cases in the year 2005, almost 50 % of the workplaces showed problems with a correct and optimized setting of the exposure parameters according to film sensitivity and with film processing. Quality of the whole imaging process depends mainly on the approach of dentists; any significant improvement in this field can not be expected at the moment, as discussed previously . References (authors)

Radiotherapy physics quality audit networks in the USA

International Nuclear Information System (INIS)

Hanson, W.F.; Aguirre, J.F.; Stovall, M.

1997-01-01

Two programs within the Section of Outreach Physics, Department of Radiation Physics, The University of Texas M.D. Anderson Cancer Center, provide quality assurance and quality audit to 1240 radiotherapy facilities, 80% of all facilities in the USA and Canada. These programs have been in existence since 1968. The backbone of both programs is a routine postal TLD program for both photon and electron beams. Discrepancies identified by the TLD are resolved by phone conversations with the participating physicists, follow-up TLD and, if necessary, an on-site review of the facility by one of our physicists with a portable dosimetry system. The Radiological Physics Center (RPC) program has additional quality audit activities including periodic on-site review of the participating facilities, regardless of the postal TLD results, to verify the quality of the dosimetry data used clinically. The on-site visit includes a review of basic data such as output factors, depth dose data, off-axis factors, etc., to verify the institution's data and its consistency with other machines of the same make and model. To assess the quality of treatment planning, the local physicist is asked to plan the treatment for typical ''benchmark'' test cases, with data and methods which are used clinically. At each step of the dosimetry process, the reviewing physicist and the local physicist work together to resolve any results which seem to be discrepant. One program, Radiation Dosimetry Services (RDS), is a voluntary service-for-a-fee program dealing with highly motivated and cooperative physicists. The cost is reasonable and the user chooses the frequency of the TLD, usually monthly, quarterly or semi-annually. The other program, The Radiological Physics Center (RPC), is sponsored by the USA National Cancer Institute to monitor all institutions providing megavoltage therapy to patients on cooperative clinical trials, so participation is mandatory. The results of these two programs will be

Model-Based Control for Postal Automation and Baggage Handling

NARCIS (Netherlands)

Tarau, A.N.

2010-01-01

In this thesis we focus on two specific transportation systems, namely postal automation and baggage handling. Postal automation: During the last decades the volume of magazines, catalogs, and other plastic wrapped mail items that have to be processed by post sorting centers has increased

Obstacles faced when conducting a clinical audit in Botswana ...

African Journals Online (AJOL)

This led to abandonment of a retrospective pilot of the audit. When the medical records were available, the documentation was poor and unsatisfactory for the purposes of the study. Lack of local criteria and guidelines for ICU admission resulted in inappropriate referrals. Proposed guidelines had still not been adopted after ...

COORDINATES OF POSTAL SERVICES MARKET IN ROMANIA

Directory of Open Access Journals (Sweden)

Cristinel CONSTANTIN

2012-01-01

Full Text Available This paper contains a research regarding the actual status of Romanian postal services market both from legislative and economic point of view in the context of EU integration. The main objectives of this research were to identify the position of Romanian postal services among the EU member countries and to analyse the competitive environment on the local market in order to find future development strategies for the local companies. The outcomes of our research show a wrong position of Romanian postal sector both regarding the number of permanent offices and financial results of local competitors. The lateness of structural reforms could be a barrier for the future market liberalisation with serious consequences from the social point of view. In this context, a high implication of authorities is expected in order to ensure the adoption of EU regulation with a minimum of negative effects both for population and service providers.

Liberalisation versus national protectionism: the European liberalised postal market: finalisation by whom?

NARCIS (Netherlands)

Versteegh, L.

2010-01-01

The new European Postal Directive of 2008 provides the postal market with new opportunities as it allows for the gradual development of competition of services of general interests in Europe. However, the directive leaves room for uncertainties and the full opening of the postal market is hampered

Dosimetry audits and intercomparisons in radiotherapy: A Malaysian profile

International Nuclear Information System (INIS)

Noor, Noramaliza M.; Nisbet, A.; Hussein, M.; Chu S, Sarene; Kadni, T.; Abdullah, N.; Bradley, D.A.

2017-01-01

Quality audits and intercomparisons are important in ensuring control of processes in any system of endeavour. Present interest is in control of dosimetry in teletherapy, there being a need to assess the extent to which there is consistent radiation dose delivery to the patient. In this study we review significant factors that impact upon radiotherapy dosimetry, focusing upon the example situation of radiotherapy delivery in Malaysia, examining existing literature in support of such efforts. A number of recommendations are made to provide for increased quality assurance and control. In addition to this study, the first level of intercomparison audit i.e. measuring beam output under reference conditions at eight selected Malaysian radiotherapy centres is checked; use being made of 9 µm core diameter Ge-doped silica fibres (Ge-9 µm). The results of Malaysian Secondary Standard Dosimetry Laboratory (SSDL) participation in the IAEA/WHO TLD postal dose audit services during the period between 2011 and 2015 will also been discussed. In conclusion, following review of the development of dosimetry audits and the conduct of one such exercise in Malaysia, it is apparent that regular periodic radiotherapy audits and intercomparison programmes should be strongly supported and implemented worldwide. The programmes to-date demonstrate these to be a good indicator of errors and of consistency between centres. A total of ei+ght beams have been checked in eight Malaysian radiotherapy centres. One out of the eight beams checked produced an unacceptable deviation; this was found to be due to unfamiliarity with the irradiation procedures. Prior to a repeat measurement, the mean ratio of measured to quoted dose was found to be 0.99 with standard deviation of 3%. Subsequent to the repeat measurement, the mean distribution was 1.00, and the standard deviation was 1.3%. - Highlights: • We review significant factors that impact upon radiotherapy dosimetry, • We carried out the

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.

75 FR 58449 - Postal Rates

Science.gov (United States)

2010-09-24

... feel free to discuss the merits of the current Bulk Metered Mail (BMM) base category as well as a... American Postal Workers Union, AFL-CIO in that docket express a more general desire to re- evaluate and...

U.S. Postal Service: Deteriorating Financial Outlook Increases Need for Transformation

National Research Council Canada - National Science Library

2002-01-01

.... The combined effect of these events and the current economic slowdown have served to further exacerbate USPS's financial difficulties by decreasing postal revenues, while postal costs continued...

An audit of hospital based outpatient infusions and a pilot program of community-based monoclonal antibody infusions.

LENUS (Irish Health Repository)

Doran, J-P

2012-02-01

INTRODUCTION: Infliximab, a chimeric monoclonal antibody to tumour necrosis factor alpha, is administered as an intravenous infusion requiring a costly hospital day case or inpatient admission. METHODS: An audit of all current therapies given by intravenous infusions in an outpatient setting in St Vincent\\'s University Hospital (SVUH) was undertaken. Furthermore, in conjunction with TCP homecare, we established in a general practise health clinic, the first Irish community infusion centre for the administration of infliximab in August 2006. RESULTS: All outpatient departments indicated that they would favour a centralized hospital infusion unit. There were no adverse events and the mean global satisfaction improved in the community infliximab infusion pilot programme of seven patients. CONCLUSION: This study suggests efficiencies in providing centralized infusion facilities, while the community based infusion of infliximab is feasible and safe in this small cohort and identifies the community infusion unit as a viable and cost efficient alternative for administration of infliximab.

The Postal Acceptance Rule in the Digital Age

OpenAIRE

Al Ibrahim, Marwan; Ababneh, Ala’eldin; Tahat, Hisham

2007-01-01

This article examines the application of the postal acceptance rule to email acceptances. Differentviews have been argued against the application of traditional rule like the postal acceptance rule, which wasestablished in 1818 as a legal norm in contract formation to modern communications like the email. The paperpresents the arguments and rationale behind the application of this rule and contends its applicability to themodern communication via e-mail. The paper posits that email is not an ...

75 FR 52378 - International Product Change-United States Postal Service Inbound Market-Dominant Multi-Service...

Science.gov (United States)

2010-08-25

... POSTAL SERVICE International Product Change--United States Postal Service Inbound Market-Dominant... Inbound Market-Dominant Multi- Service Agreements to the Market-Dominant Products List pursuant to 39 U.S... the Postal Regulatory Commission to Add Market-Dominant Multi-Service Agreements with Foreign Postal...

U.S. Postal Service radon assessment and mitigation program. Progress report, September 1993--November 1994

Energy Technology Data Exchange (ETDEWEB)

Velazquez, L.E.; Petty, J.L. Jr.

1994-12-31

In 1992, the US Postal Service (USPS) entered into an Interagency Agreement with the Department of Energy (DOE) whereby DOE would provide technical assistance in support of the USPS Radon Assessment and Mitigation Program. To aid in this effort, DOE tasked the Hazardous Waste Remedial Actions Program (HAZWRAP), which is managed by Martin Marietta Energy Systems, Inc., for DOE under contract AC05-84OR21400. Since that time, HAZWRAP has developed and finalized the sampling protocol, mitigation diagnostic protocol, and the quality assurance and quality control procedures. These procedures were validated during the Protocol Validation (1992-1993) and Pilot Study (1993-1994) phases of the program. To date, HAZWRAP has performed approximately 16,000 radon measurements in 250 USPS buildings. Mitigation diagnostics have been performed in 27 buildings. Thus far, 13% of the measurements have been above the Environmental Protection Agency action level of 4 pCi/L. This report summarizes the pilot program radon testing data and mitigation diagnostic data for 22 sites and contains recommendations for mitigation diagnostics.

U.S. Postal Service radon assessment and mitigation program. Progress report, September 1993--November 1994

International Nuclear Information System (INIS)

Velazquez, L.E.; Petty, J.L. Jr.

1994-01-01

In 1992, the US Postal Service (USPS) entered into an Interagency Agreement with the Department of Energy (DOE) whereby DOE would provide technical assistance in support of the USPS Radon Assessment and Mitigation Program. To aid in this effort, DOE tasked the Hazardous Waste Remedial Actions Program (HAZWRAP), which is managed by Martin Marietta Energy Systems, Inc., for DOE under contract AC05-84OR21400. Since that time, HAZWRAP has developed and finalized the sampling protocol, mitigation diagnostic protocol, and the quality assurance and quality control procedures. These procedures were validated during the Protocol Validation (1992-1993) and Pilot Study (1993-1994) phases of the program. To date, HAZWRAP has performed approximately 16,000 radon measurements in 250 USPS buildings. Mitigation diagnostics have been performed in 27 buildings. Thus far, 13% of the measurements have been above the Environmental Protection Agency action level of 4 pCi/L. This report summarizes the pilot program radon testing data and mitigation diagnostic data for 22 sites and contains recommendations for mitigation diagnostics

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

76 FR 12141 - New Postal Product and New Price Category

Science.gov (United States)

2011-03-04

... Service will be available with Express Mail, Priority Mail and Parcel Select for commercial and online customers only. The Postal Service includes the following attachments with its Request: Attachment A... Commission is noticing a recently-filed Postal Service request to add Competitive Ancillary Services to the...

Comprehensive audits of radiotherapy practices: A tool for quality improvement: Quality Assurance Team for Radiation Oncology (QUATRO)

International Nuclear Information System (INIS)

2007-10-01

As part of a comprehensive approach to quality assurance (QA) in the treatment of cancer by radiation, an independent external audit (peer review) is important to ensure adequate quality of practice and delivery of treatment. Quality audits can be of various types and at various levels, either reviewing critical parts of the radiotherapy process (partial audits) or assessing the whole process (comprehensive audits). The IAEA has a long history of providing assistance for dosimetry (partial) audits in radiotherapy to its Member States. Together with the World Health Organization (WHO), it has operated postal audit programmes using thermoluminescence dosimetry (TLD) to verify the calibration of radiotherapy beams since 1969. Furthermore, it has developed a set of procedures for experts undertaking missions to radiotherapy hospitals in Member States for on-site review of dosimetry equipment, data and techniques, measurements and training of local staff. This methodology involves dosimetry and medical radiation physics aspects of the radiotherapy process without entering into clinical areas. The IAEA, through its technical cooperation programme, has received numerous requests from developing countries to perform comprehensive audits of radiotherapy programmes to assess the whole process. including aspects such as organization, infrastructure, and clinical and medical physics components. The objective of a comprehensive clinical audit is to review and evaluate thc quality of all of the components of the practice of radiotherapy at an institution, including its professional competence, with a view to quality improvement. A multidisciplinary team, comprising a radiation oncologist, a medical physicist and a radiotherapy technologist, carries out the audit. The present publication has been field tested by IAEA teams performing audits in radiotherapy programmes in hospitals in Africa, Asia, Europe and Latin America. Their comments, corrections and feedback have been taken

Comprehensive audits of radiotherapy practices: A tool for quality improvement: Quality Assurance Team for Radiation Oncology (QUATRO)

International Nuclear Information System (INIS)

2008-08-01

As part of a comprehensive approach to quality assurance (QA) in the treatment of cancer by radiation, an independent external audit (peer review) is important to ensure adequate quality of practice and delivery of treatment. Quality audits can be of various types and at various levels, either reviewing critical parts of the radiotherapy process (partial audits) or assessing the whole process (comprehensive audits). The IAEA has a long history of providing assistance for dosimetry (partial) audits in radiotherapy to its Member States. Together with the World Health Organization (WHO), it has operated postal audit programmes using thermoluminescence dosimetry (TLD) to verify the calibration of radiotherapy beams since 1969. Furthermore, it has developed a set of procedures for experts undertaking missions to radiotherapy hospitals in Member States for on-site review of dosimetry equipment, data and techniques, measurements and training of local staff. This methodology involves dosimetry and medical radiation physics aspects of the radiotherapy process without entering into clinical areas. The IAEA, through its technical cooperation programme, has received numerous requests from developing countries to perform comprehensive audits of radiotherapy programmes to assess the whole process. including aspects such as organization, infrastructure, and clinical and medical physics components. The objective of a comprehensive clinical audit is to review and evaluate thc quality of all of the components of the practice of radiotherapy at an institution, including its professional competence, with a view to quality improvement. A multidisciplinary team, comprising a radiation oncologist, a medical physicist and a radiotherapy technologist, carries out the audit. The present publication has been field tested by IAEA teams performing audits in radiotherapy programmes in hospitals in Africa, Asia, Europe and Latin America. Their comments, corrections and feedback have been taken

76 FR 395 - New Postal Product

Science.gov (United States)

2011-01-04

... INFORMATION: Table of Contents I. Introduction II. Notice of Filing III. Ordering Paragraphs I. Introduction... Sample Showcase box, including marketing, assembling, and tendering the box for delivery by the Postal...

Managment of electronic services of the Serbian postal system by benchmarking index

Directory of Open Access Journals (Sweden)

Dupljanin Đorđije D.

2014-01-01

Full Text Available The aim of this paper is analys of the state of electronic services within the postal system in Serbia in order to improve the management of this services. As an indicator of the state of development we can use benchmarking index of development of postal e-services. Benchmarking index is created by PCA (Principal Component Analysis method in statistical software Minitab which has been designed for PCA. The development of electronic economy has influence on postal system to improve postal electronic services. In conclusion we can say those who make the decisions and management experts have to define appropriate strategy of e-services.

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.

39 CFR 761.8 - Servicing book-entry Postal Service securities; payment of interest, payment at maturity or upon...

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Servicing book-entry Postal Service securities... POSTAL SERVICE POSTAL SERVICE DEBT OBLIGATIONS; DISBURSEMENT POSTAL MONEY ORDERS BOOK-ENTRY PROCEDURES § 761.8 Servicing book-entry Postal Service securities; payment of interest, payment at maturity or upon...

Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

Directory of Open Access Journals (Sweden)

Linda Kusumaning Wedari

2015-01-01

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

Propuesta de un sistema integral para una empresa de servicios postales

OpenAIRE

Ancajima Navarro, Julia Noemi; Ancajima Navarro, Julia Noemi; Ancajima Navarro, Julia Noemi

2013-01-01

El servicio postal es un sistema dedicado a transportar alrededor del mundo documentos escritos, así como paquetes de tamaño pequeño o mediano (encomiendas). Todo envió a través del sistema postal es llamado correo o correspondencia. Los paquetes y las cartas son "envíos postales" que se pueden transportar por tierra, mar o aire, cada uno con tarifas diferentes. Las cartas y documentos son inviolables hasta que son entregadas al destinatario. La aparición del ferrocarril entre 1840 y 18...

Audit

OpenAIRE

1991-01-01

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

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.

Comparative analysis of customer satisfaction in postal and banking services

Directory of Open Access Journals (Sweden)

Ratković Milijanka

2017-01-01

Full Text Available The goal of this study is a comparative analysis of customer satisfaction towards postal and banking services in Serbia. In addition, this paper should provide guidance on how managements of the Post Office and the Bank should behave on the market. The survey was conducted throughout the whole Serbian territory. The subject of the research is to measure the perception of postal and banking services, in order to assess the quality of services and the impact of expectations on the level of perceived quality. Testing and final conclusions about the level of quality of postal and banking services was carried out on the basis of the existing literature and modified SERVQUAL model.

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...

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...

75 FR 7634 - New Postal Product

Science.gov (United States)

2010-02-22

... public that the Postal Service has filed a request to add International Business Reply Service... entered into two additional International Business Reply Service (IBRS) Contracts.\\1\\ Additionally, the... to Establish Successor Instruments as Baseline International Business Reply Service Competitive...

The A.P.I. ECO Project. Pilot demonstration project in small and medium enterprises implementing the eco-management and audit scheme; Progetto A.P.I.ECO. Azioni pilota in favore dell`attuazione nelle piccole e medie industrie del sistema comunitario di ecogestione e audit

Energy Technology Data Exchange (ETDEWEB)

Brunetti, Nicola [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente; Casciani, Michele; Galotti, Giorgio; Peruzzi, Augusto [IGEAM Srl, Rome (Italy)

1997-09-01

During a 18 months period in 1995/1996 a pilot demonstration project, on behalf of the Commission the European Communities, was undertaken to investigate the experience of 8 small and medium-sized enterprises (SMEs), in Lazio Region, implementing the Eco-management and audit scheme (EMAS). The promoters of A.P.I.ECO project are: IGEAM Srl (environmental consulting company); ENEA (the National Agency for New Technology, Energy and the Environment) and FEDERLAZIO (Regional SMEs association). The principal direct targets of the project have been: backing up 8 SMEs of different sectors and characteristics, by conducting a deep initial environmental review and implementing the EMAS, with the goal of leading them to the environmental certification according to the 1836/93 EC Regulation; preparation and utilization of guidelines, procedures and protocols for the several steps of EMAS; promoting and divulgating principles and techniques of environmental management and eco-auditing, as much as possible, especially on a regional scale via SMEs association; training and opportunity of a practical experience of environmental analysis and auditing in SMEs to a large group of technicians of different backgrounds in the environmental field. A step by step procedure program was utilized for implementing EMAS in the 8 SMEs: environmental review; policy, objectives and programmes; environmental management system (Organization and Personnel, Environmental Management Manual, Operating Systems and Controls and Register of Environmental Effects and Regulation, Environmental Audit); Environmental statement. The project has been completed with the drafting of guideline for environmental statement for each of the 8 companies and the disseminating the results achieved.

39 CFR 111.2 - Availability of the Mailing Standards of the United States Postal Service, Domestic Mail Manual.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Availability of the Mailing Standards of the United States Postal Service, Domestic Mail Manual. 111.2 Section 111.2 Postal Service UNITED STATES POSTAL SERVICE POST OFFICE SERVICES [DOMESTIC MAIL] GENERAL INFORMATION ON POSTAL SERVICE § 111.2...

76 FR 54510 - New Postal Product

Science.gov (United States)

2011-09-01

... Service request to enter into an additional agreement under the ``International Business Reply Service... into an additional International Business Reply Service (IBRS) Competitive contract.\\1\\ The Postal... International Business Reply Service Competitive Contract 3 Negotiated Service Agreement, August 19, 2011...

76 FR 11532 - New Postal Product

Science.gov (United States)

2011-03-02

... filing concerning an additional International Business Reply Service (IBRS) Competitive Contract 3. It..., that it has entered into an additional International Business Reply Service (IBRS) Competitive contract...-59, Request of the United States Postal Service to Add International Business Reply Service...

An Assessment of Customer Behaviours Regarding the Romanian Postal Services

Directory of Open Access Journals (Sweden)

Cristinel Constantin

2015-09-01

Full Text Available During the time the long distance communication has been one of the most important needs of the humanity. In the absence of telecommunication the postal services have been the main way of sending messages between people and other entities. Taking into account the importance of this market we assessed the nowadays coordinates of the Romanian postal market by conducting a research meant to identify the trends of postal services, the stage of competition and the customers’ behaviours regarding these services. The results show that the market is in developing process, with an increasing number of competitors but with a low number of significant competitors able to provide services on a large scale. In this context, the National Company Posta Romana remains the main market player but its positions are strongly threatened by private competitors especially on those market segments with high profitability. In order to defend its positions the national company has to put in practice proper marketing strategies focused mainly on the development of partnerships both with the senders and recipients of different postal deliveries, especially those ones with a higher attractiveness for the competitors.

Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas, Jonas Mackevičius

2014-02-01

Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided

76 FR 22157 - Postal Service Rate Adjustment

Science.gov (United States)

2011-04-20

... identifies Greg Dawson, Manager of Pricing Strategy, as the official responsible for responding to any... program is an example of the increased pricing flexibility under the Postal Accountability and Enhancement...

75 FR 45175 - New Postal Product

Science.gov (United States)

2010-08-02

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... to the competitive product list. This notice addresses procedural steps associated with the filing... that Order No. 86, which established GEPS 1 as a product, also authorized functionally equivalent...

77 FR 61307 - New Postal Product

Science.gov (United States)

2012-10-09

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... dominant product list to the competitive product list as ``Lightweight Parcel Select,'' a subcategory of... Granting Request to Transfer Commercial Standard Mail Parcels to the Competitive Product List, March 2...

76 FR 10410 - New Postal Product

Science.gov (United States)

2011-02-24

... recently-filed Postal Service request to add International Business Reply Service (IBRS) Competitive... International Business Reply Service (IBRS) Competitive Contract 3 to the competitive product list and... International Business Reply Service Competitive Contract 3 to the Competitive Products List and Notice of...

75 FR 5236 - New Postal Product

Science.gov (United States)

2010-02-02

... Description] Premium Stamped Stationery [Reserved for Product Description] Premium Stamped Cards [Reserved for... determine whether such an agreement (1) Improves the net financial position of the Postal Service or... Descriptions First-Class Mail [Reserved for Class Description] Single-Piece Letters/Postcards [Reserved for...

An initial reliability and validity study of the Interaction, Communication, and Literacy Skills Audit.

Science.gov (United States)

El-Choueifati, Nisrine; Purcell, Alison; McCabe, Patricia; Heard, Robert; Munro, Natalie

2014-06-01

Early childhood educators (ECEs) have an important role in promoting positive outcomes for children's language and literacy development. This paper reports the development of a new tool, The Interaction Communication and Literacy (ICL) Skills Audit, and pilots its reliability and validity. Intra- and inter-rater reliability was examined by three speech-language pathologists (SLPs). Five skill areas relating to ECE language and literacy practice were rated. The face and content validity of the ICL Skills Audit was examined by expert SLPs (n = 8) and expert ECEs (n = 4) via questionnaire. The overall intra-rater reliability for the ICL Skills Audit was excellent with percentage close agreement (PCA) of 91-94. Inter-rater agreement was PCA 68-80. Expert SLPs and ECEs agreed that the content was comprehensive and practical. Based on this preliminary study, the ICL Skills Audit appears to be a promising tool that can be used by SLPs and ECEs in collaboration to measure the skills of ECEs in the areas of language and literacy support. Future psychometric and outcome research on the revised ICL Skills Audit is warranted.

Clinical audit and peer review scheme for the South West post-new 2006 dental contract: a report on progress so far.

Science.gov (United States)

Howard-Williams, P

2009-01-10

With the introduction of personal dental services (PDS) into the South West the Local Assessment Panel (LAP) devised a new scheme consisting of 'cookbook' audits and piloted the scheme amongst the PDS dentists of South and West Devon, Somerset and Avon in 2005/2006. When the new contracting arrangements came into force, and in the absence of guidance from above, the LAP in consultation with the PCTs decided to consolidate the successful pilot audit scheme for PDS dentists and extend the new scheme to all the participating PCTs and their performers. The current scheme covers Devon, Somerset, Avon and Gloucester PCTs and is administrated by Mrs Jackie Derrick on behalf of Somerset PCT. All the audits showed improvement with the exception of the patient satisfaction survey where the first audit cycle showed an average patient satisfaction rating of 99% which cannot be improved on. We have redesigned this audit to try and make it more challenging and informative. The improvement in clinical record keeping was particularly marked. With the advent of new contractual arrangements in April 2009 it is essential that practitioners are able to demonstrate quality assurance in their practice and we believe that the South West scheme is a dentist friendly scheme, relevant to everyday dental practice.

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

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

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

29 CFR 4.122 - Contracts for operation of postal contract stations.

Science.gov (United States)

2010-07-01

... Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.122 Contracts for operation of postal contract stations. The Act, in paragraph (7) of section 7, exempts from its provisions “any... 29 Labor 1 2010-07-01 2010-07-01 true Contracts for operation of postal contract stations. 4.122...

75 FR 12445 - New Postal Product

Science.gov (United States)

2010-03-16

... Commission is adding International Business Reply Service Competitive Contract 2 to the Competitive Product List. This action is consistent with a postal reform law. Republication of the Market Dominant and... identified as International Business Reply Service Competitive Contract 2 to the Competitive Product [[Page...

75 FR 57995 - New Postal Product

Science.gov (United States)

2010-09-23

... contract for future functional equivalence analyses of the GEPS 3 product. \\1\\ Notice of United States... Schedule language for the GEPS product. The Postal Service identifies customer-specific information and... Service asserts that ``[b]ecause the agreements incorporate the same cost attributes and methodology, the...

75 FR 54401 - New Postal Product

Science.gov (United States)

2010-09-07

... Docket No. CP2010-71 serve as the baseline contract for future functional equivalence analyses of the... Classification Schedule language for GEPS. The Postal Service identifies customer-specific information and... Service asserts that ``[b]ecause the agreements incorporate the same cost attributes and methodology, the...

75 FR 52786 - New Postal Product

Science.gov (United States)

2010-08-27

...: 1. Attachment 1--proposed Mail Classification Schedule (MCS) language for Inbound Market Dominant... fit within the proposed MCS language, are with foreign postal operators, conform to a common..., 2010. The public portions of these filings can be accessed via the Commission's website ( http://www...

77 FR 24996 - New Postal Product

Science.gov (United States)

2012-04-26

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a... product list. This notice addresses procedural steps associated with the filing. DATES: Comments are due... supporting information to add First-Class Package Service Contract 1 to the Competitive Product List.\\1\\ The...

75 FR 44138 - New Postal Products

Science.gov (United States)

2010-07-28

... Service International Business Reply Mail Service Money Orders Post Office Box Service Negotiated Service... International Reply Coupon Service International Business Reply Mail Service Money Orders Post Office Box... Entry Contracts with Foreign Postal Administrations 1 (MC2008-6 and CP2009-62) International Business...

Efficient postal service and respectful with the environment

Energy Technology Data Exchange (ETDEWEB)

Vera Lopez, J.A.

2016-07-01

The postal service is suffering an adaptation to the new markets opened by the users. The traditional post, letters and postcards, is being used less and is substituted by mail and packaging. To adequate to this new market it's important for the postal sector companies. In Spain, the operator of the Universal Postal Service has taken example from other companies of the sector, national and international, implanting electrical bicycle mail and packaging service in the centre of big cities. This is due to the fact that there are more the cities that are forbidding vehicle access to it's historical centres and the volume of packaging to deliver is greater. But, is it viable to deliver using hybrid and electrical vehicles in cities? This study intends to improve the distribution in cities with the implantation of these vehicles. It takes into account the characteristics of populations between 50.000 and 100.000 inhabitants, in which it will be analysed the advantages and inconvenience, doing special emphasis in the economic cost, conducting studies of the costs of implantation and amortization time. (Author)

Application of EPC Standards and Mobile Networks Services to Enhance the Quality of Postal Service

Directory of Open Access Journals (Sweden)

Vaculik Juraj

2015-02-01

Full Text Available This article deals with new technologies and methods to optimize the transport and delivery of postal mails. Introduction of this article defines the technologies and procedures that postal operators have started to use. The main part of the article describes specific implemented solutions of several postal operators and their benefits. The last part shows using of EPC standards in a processes chain. The conclusion of the article is devoted to the evaluation of these technologies and their potential in the area of postal sector.

A template for a clinico-pathological audit of medical liver biopsies.

Science.gov (United States)

Colling, Richard; Fryer, Eve; Cobbold, Jeremy; Collier, Jane; Collantes, Elena; Wang, Lai Mun; Hubscher, Stefan; Wyatt, Judith; Fleming, Kenneth

2015-11-01

With changing indications for performing medical liver biopsies, we aimed to develop a tool to allow pathologists to evaluate the current usefulness, value and impact of their medical liver biopsy service. We designed and piloted a questionnaire-based clinico-pathological audit for medical liver biopsies. The audit tool was simple to implement and provided useful information about our service. Hepatologists felt that 96% of reports were clinically useful. 56% of biopsies confirmed clinical diagnoses, 46% helped differentiate between diagnoses and 42% were able to exclude possible diagnoses. 74% resulted in a change of management and 27% of liver biopsies resulted in a diagnosis which was not clinically suspected. We demonstrate the usefulness of an audit tool in providing evidence of the value of the liver pathology service in a large UK regional centre. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

75 FR 65676 - New Postal Product

Science.gov (United States)

2010-10-26

... contract for future functional equivalence analyses of the GEPS 3 product. \\1\\ Notice of United States... Schedule language for the GEPS 3 product. The Postal Service identifies customer-specific information and... Service asserts that ``[b]ecause the agreements incorporate the same cost attributes and methodology, the...

76 FR 49798 - New Postal Product

Science.gov (United States)

2011-08-11

... Docket No. CP2010-36 serve as the baseline contract for future functional equivalence analyses of the... Classification Schedule language for GREP Contracts 1. The Postal Service states that the instant contract... agreement incorporates the same cost attributes and methodology, the relevant characteristics of this GREP...

75 FR 72845 - New Postal Product

Science.gov (United States)

2010-11-26

... contract for future functional equivalence analyses of the GEPS 3 product. \\1\\ Notice of United States... Classification Schedule language for the GEPS 3 product. The Postal Service identifies customer-specific... methodology, the relevant characteristics of these five GEPS contracts are similar, if not the same, as the...

75 FR 61785 - New Postal Product

Science.gov (United States)

2010-10-06

... have the contract in Docket No. CP2010-71 serve as the baseline contract for future functional... GEPS 3 contracts fit within the Mail Classification Schedule language for GEPS. The Postal Service... same cost attributes and methodology, the relevant characteristics of these seven GEPS contracts are...

75 FR 57303 - New Postal Product

Science.gov (United States)

2010-09-20

... Docket No. CP2010-71 serve as the baseline contract for future functional equivalence analyses of the... fit within the Mail Classification Schedule language for GEPS. The Postal Service identifies customer... attributes and methodology, the relevant characteristics of these 11 GEPS contracts are similar, if not the...

78 FR 65015 - New Postal Product

Science.gov (United States)

2013-10-30

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing recent... product list. This notice informs the public of the filings, invites public comment, and takes other... Service Contract 5 to the competitive product list.\\1\\ It is the successor agreement to the contract...

78 FR 79025 - New Postal Product

Science.gov (United States)

2013-12-27

... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent... product list. This notice informs the public of the filing, invites public comment, and takes other... associated supporting information to add Priority Mail Express Contract 17 to the competitive product list.\\1...

78 FR 77508 - New Postal Product

Science.gov (United States)

2013-12-23

... Counsel, at 202-789-6820. SUPPLEMENTARY INFORMATION: Table of Contents I. Introduction II. Contents of Filing III. Commission Action IV. Ordering Paragraphs I. Introduction Notice of filing. On December 16...' Decision, the new rates and related financial information. Id. at 3. The Postal Service filed redacted...

76 FR 80985 - New Postal Product

Science.gov (United States)

2011-12-27

... calendar year 2011. Id. at 3. Both notices expressed the Postal Service's view that the contingency pricing....gov/prc-pages/filing-online/login.aspx . Commenters who cannot submit their views electronically..., pursuant to 39 CFR 3015.5, of contingency prices under an outstanding International Business Reply Service...

Energy efficiency through energy audit

International Nuclear Information System (INIS)

Esan, A. A.

2000-08-01

through a pilot demonstration energy audit project. External technical assistance from UNIDO is to provide expertise from energy efficiency programs undertaken in OECD country industries. The experience from textile industries shows that energy auditing can reduce specific energy consumption by about thirteen percent (13%) from entrepreneurial point of view, it is a profitable venture since its pay back is usually much shorter than anticipated (one year). From macro economical point of view, energy conservation reached through energy audits helps, inter alia, to postpone the necessity to construct new energy generating capacities which require extensive financial investments. Equally important benefit is the environmental protection. More efficient energy use means lower emissions of pollutants such as CO 2 , SO 2 , NO x and fly ash generated by fuel burning

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...

SURF - SUrvey of Risk Factor management: first report of an international audit.

Science.gov (United States)

Cooney, Mt; Reiner, Z; Sheu, W; Ryden, L; Sutter, J de; De Bacquer, D; DeBacker, G; Mithal, A; Chung, N; Lim, Yt; Dudina, A; Reynolds, A; Dunney, K; Graham, I

2014-07-01

Despite the fact that subjects with established coronary heart disease (CHD) are at high risk of further events and deserve meticulous secondary prevention, current audits such as EUROASPIRE show poor control of major risk factors. Ongoing monitoring is required. We present a new risk factor audit system, SURF (Survey of Risk Factor management), that can be conducted much more quickly and easily than existing audit systems and has the potential to allow hospitals of all sizes to participate in a unified international audit system that will complement EUROASPIRE. Initial experience indicates that SURF is truly simple to undertake in an international setting, and this is illustrated with the results of a substantive pilot project conducted in Europe and Asia. The data collection system was designed to allow rapid and easy data collection as part of routine clinic work. Consecutive patients (aged 18 and over) with established CHD attending outpatient cardiology clinics were included. Information on demographics, previous coronary medical history, smoking history, history of hypertension, dyslipidaemia or diabetes, physical activity, attendance at cardiac rehabilitation, cardiac medications, lipid and glucose levels (and HbA1c in diabetics) if available within the last year, blood pressure, heart rate, body mass index, and waist circumference were collected using a one-page data collection sheet. Years spent in full time education was added as an additional question during the pilot phase. Three European countries - Ireland (n = 251), Belgium (n = 122), and Croatia (n = 124) - and four Asian countries - Singapore (n = 142), Taiwan (n = 334), India (n = 97), and Korea (n = 45) - were included in the pilot study. The results of initial field testing were confirmed in that it proved possible to collect data within 60-90 seconds per subject. There was poor control of several risk factors including high levels of physical inactivity (41

 Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas

2014-04-01

Full Text Available  Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided.

39 CFR 762.27 - Processing of disbursement postal money orders by Federal Reserve Banks.

Science.gov (United States)

2010-07-01

..., and its other depositors which guarantee all prior endorsements thereon; (2) Give immediate credit... DEBT OBLIGATIONS; DISBURSEMENT POSTAL MONEY ORDERS DISBURSEMENT POSTAL MONEY ORDERS Endorsements...

75 FR 80859 - New Postal Product

Science.gov (United States)

2010-12-23

... consideration of the Request pertaining to the proposed Priority Mail Contract 32 product and the related... recently-filed Postal Service request to add Priority Mail Contract 32 to the competitive product list... Service filed a formal request and associated supporting information to add Priority Mail Contract 32 to...

75 FR 80857 - New Postal Product

Science.gov (United States)

2010-12-23

... CP2011-46 for consideration of the Request pertaining to the proposed Priority Mail Contract 31 product... recently-filed Postal Service request to add Priority Mail Contract 31 to the competitive product list... Service filed a formal request and associated supporting information to add Priority Mail Contract 31 to...

75 FR 67147 - New Postal Product

Science.gov (United States)

2010-11-01

... requested to have the contract in Docket No. CP2010-36 serve as the baseline contract for future functional... GREP contract fits within the Mail Classification Schedule language for GREP Contracts 1. The Postal... incorporates the same cost attributes and methodology, the relevant characteristics of this GREP contract are...

75 FR 23824 - New Postal Products

Science.gov (United States)

2010-05-04

... of Classification Change to Add Existing Shipping Charges to the Mail Classification Schedule for... Form 3202-X, October 2009). Id., Attachment A. The Postal Service states further its belief that the... MCS.\\2\\ Attachment B to the Notice shows the proposed changes to the Stamped Envelope MCS language in...

Conceptual foresight of the volumes of postal money orders in the Republic of Komi

Directory of Open Access Journals (Sweden)

Lyubov' Aleksandrovna Kuratova

2012-03-01

Full Text Available This paper describes a methodology elaborated for forecasting the volume of postal services on the basis of statistical methods of regression analysis on the example of the Republic of Komi. The influence of internal and external factors on the market of postal money orders of the Republic is constructed and investigated using the statistical regression model of the market of postal money orders of the Komi Republic in the period of 2005–2010. The conceptual foresight of development of the regional market of postal money orders for 2011–2012 is presented. Regression models were analyzed not only for the dynamic sequence of data, but also for sequences of data on territories, which revealed independent correlated factors which are weakly changing and evolving over time. The presented results have important practical and methodological significance for predicting both the volume of postal money orders as well as other types of services.

Spinal cord testing: auditing for quality assurance.

Science.gov (United States)

Marr, J A; Reid, B

1991-04-01

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

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

OpenAIRE

Pohan, Nur Aisah

2015-01-01

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

39 CFR Appendix A to Part 3002 - Postal Regulatory Commission, Mission Statement of the Office of the Consumer Advocate

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Postal Regulatory Commission, Mission Statement of the Office of the Consumer Advocate A Appendix A to Part 3002 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ORGANIZATION Pt. 3002, App. A Appendix A to Part 3002—Postal Regulatory Commission, Mission Statement of the Office of the Consumer...

Sun safety knowledge and practice in UK postal delivery workers

OpenAIRE

Houdmont, J.; Davis, S.; Griffiths, A.

2015-01-01

Background: Postal delivery workers spend a large proportion of their work time outdoors, placing them at increased risk for skin cancer. To date, no studies have examined occupational sun safety knowledge and practice within this group in the UK.\\ud Aims: To describe the occupational sun safety knowledge and practice of UK postal delivery workers and to investigate the association of demographic, personal and occupational factors with knowledge and practice in order to identify potential str...

78 FR 37246 - New Postal Product

Science.gov (United States)

2013-06-20

... statement, and supporting financial workpapers. Id. The Postal Service filed redacted versions of the... extension was based on the understanding a successor agreement would be filed. See Docket No. CP2012-30...--a redacted copy of the certified statement required by 39 CFR 3015.5(c)(2); Attachment 3--a redacted...

75 FR 7951 - New Postal Product

Science.gov (United States)

2010-02-23

... is adding Express Mail Contract 8 to the Competitive Product List. This action is consistent with a postal reform law. Republication of the Product Lists is also consistent with a statutory provision... seeks to add a new product identified as Express Mail Contract 8 to the Competitive Product List. For...

FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

Directory of Open Access Journals (Sweden)

Stelian Selisteanu

2015-09-01

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

The Audit Commission review of diabetes services in England and Wales, 1998-2001.

Science.gov (United States)

Fitzsimons, B; Wilton, L; Lamont, T; McCulloch, L; Boyce, J

2002-07-01

AIMS OF THE AUDIT COMMISSION: The Audit Commission has a statutory duty to promote the best use of public money. It does this through value for money studies, such as that reported in Testing Times[1]. This work has been followed with a review of innovative practice in commissioning. These initiatives aim to support the implementation of the diabetes national service framework. The Audit Commission also appoints external auditors to NHS organizations who assess probity and value for money in the NHS; the latter by applying national studies locally and by carrying out local studies. Research for Testing Times consisted of structured visits to nine acute trusts, a telephone survey of 26 health authorities and a postal survey of 1400 people with diabetes and 250 general practitioners. Local audits used a subset of the original research tools. Case studies were identified through a cascade approach to contacts established during Testing Times and through self-nomination. Rising numbers of people with diabetes are placing increasing pressure on hospital services. Some health authorities and primary care organizations have reviewed patterns of service provision in the light of the increasing demands. These reviews show wide variations in patterns of routine care. In addition, there is a widespread lack of data on the delivery of structured care to people with diabetes. People with diabetes report delays in gaining access to services, and insufficient time with staff. There are insufficient arrangements in place for providing information and learning opportunities to support self-management. As the number of people with diabetes continues to rise, the potential for providing more care in a primary care setting needs to be explored. This will enable specialist services to focus more effectively on those with the most complex needs.

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

Protocol for audit of current Filipino practice in rehabilitation of stroke inpatients.

Science.gov (United States)

Gonzalez-Suarez, Consuelo B; Dizon, Janine Margarita R; Grimmer, Karen; Estrada, Myrna S; Liao, Lauren Anne S; Malleta, Anne-Rochelle D; Tan, Ma Elena R; Marfil, Vero; Versales, Cristina S; Suarez, Jimah L; So, Kleon C; Uyehara, Edgardo D

2015-01-01

Stroke is one of the leading medical conditions in the Philippines. Over 500,000 Filipinos suffer from stroke annually. Provision of evidence-based medical and rehabilitation management for stroke patients has been a challenge due to existing environmental, social, and local health system issues. Thus, existing western guidelines on stroke rehabilitation were contextualized to draft recommendations relevant to the local Philippine setting. Prior to fully implementing the guidelines, an audit of current practice needs to be undertaken, thus the purpose of this audit protocol. A clinical audit of current practices in stroke rehabilitation in the Philippines will be undertaken. A consensus list of data items to be captured was identified by the audit team during a 2-day meeting in 2012. These items, including patient demographics, type of stroke, time to referral for rehabilitation management, length of hospital stay, and other relevant descriptors of stroke management were included as part of the audit. Hospitals in the Philippines will be recruited to take part in the audit activity. Recruitment will be via the registry of the Philippine Academy of Rehabilitation Medicine, where 90% of physiatrists (medical doctors specialized in rehabilitation medicine) are active members and are affiliated with various hospitals in the Philippines. Data collectors will be identified and trained in the audit process. A pilot audit will be conducted to test the feasibility of the audit protocol, and refinements to the protocol will be undertaken as necessary. The comprehensive audit process will take place for a period of 3 months. Data will be encoded using MS Excel(®). Data will be reported as means and percentages as appropriate. Subgroup analysis will be undertaken to look into differences and variability of stroke patient descriptors and rehabilitation activities. This audit study is an ambitious project, but given the "need" to conduct the audit to identify "gaps" in current

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

Science.gov (United States)

Hughes, Rhidian

2005-01-01

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

75 FR 42171 - New Postal Product

Science.gov (United States)

2010-07-20

... establishes Docket No. CP2010-66 for consideration of matters related to the contract identified in the Postal... Service request to add a Global Expedited Package Services 2 (GEPS 2) contract to the existing GEPS 2... announcing that it has entered into an additional Global Expedited Package Services 2 (GEPS 2) contract.\\1...

78 FR 33451 - New Postal Product

Science.gov (United States)

2013-06-04

.... Introduction II. Contents of Filing III. Commission Action IV. Ordering Paragraphs I. Introduction On May 24... and supporting financial information required by 39 CFR 3015.5(c).\\2\\ For purposes of 39 CFR 3015.5(a...' Decision No. 11-6 authorizes Postal Service management to prepare and present to the Commission product...

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

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...

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

OpenAIRE

Mahpiansyah Mahpiansyah

2017-01-01

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

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

OpenAIRE

Erna Pasanda; Natalia Paranoan

2013-01-01

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

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

Science.gov (United States)

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

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

Conceptual foresight of the volumes of postal money orders in the Republic of Komi

OpenAIRE

Lyubov Kuratova

2012-01-01

This paper describes a methodology elaborated for forecasting the volume of postal services on the basis of statistical methods of regression analysis on the example of the Republic of Komi. The influence of internal and external factors on the market of postal money orders of the Republic is constructed and investigated using the statistical regression model of the market of postal money orders of the Komi Republic in the period of 2005–2010. The conceptual foresight of development of the ...

Electronic mail was not better than postal mail for surveying residents and faculty.

Science.gov (United States)

Akl, Elie A; Maroun, Nancy; Klocke, Robert A; Montori, Victor; Schünemann, Holger J

2005-04-01

To compare response rate, time to response, and data quality of electronic and postal surveys in the setting of postgraduate medical education. A randomized controlled trial in a university-based internal medicine residency program. We randomized 119 residents and 83 faculty to an electronic versus a postal survey with up to two reminders and measured response rate, time to response, and data quality. For residents, the e-survey resulted in a lower response rate than the postal survey (63.3% versus 79.7%; difference -16.3%, 95% confidence interval (95% CI) -32.3% to -0.4%%; P=.049), but a shorter mean response time, by 3.8 days (95% CI 0.2-7.4; P=.042). For faculty, the e-survey did not result in a significantly lower response rate than the postal survey (85.4% vs. 81.0%; difference 4.4%, 95% CI -11.7 to 20.5%; P=.591), but resulted in a shorter average response time, by 8.4 days (95% CI 4.4 to 12.4; P < 0.001). There were no differences in the quality of data or responses to the survey between the two methods. E-surveys were not superior to postal surveys in terms of response rate, but resulted in shorter time to response and equivalent data quality.

76 FR 13242 - Change in Postal Prices

Science.gov (United States)

2011-03-10

[email protected] (electronic filing assistance). SUPPLEMENTARY INFORMATION: Table of Contents I. Introduction II. Notice of Filings III. Ordering Paragraphs I. Introduction On March 1, 2011, the Commission... Postal Service-branded parcel box designed to contain product samples and other advertising material from...

77 FR 54937 - International Mail Postal Contract

Science.gov (United States)

2012-09-06

... recently-filed Postal Service filing addressing a new International Business Reply Service Contract 3. It... contract within the International Business Reply Service (IBRS) Competitive Contract 3 grouping.\\1\\ The... Service Filing of a Functionally Equivalent International Business Reply Service Competitive Contract 3...

75 FR 69143 - Postal Rate and Classification Changes

Science.gov (United States)

2010-11-10

..., Pricing Strategy, as the official available to provide prompt responses to requests for clarification from..., at 30. II. Postal Service Filing Reply Rides Free. This pricing initiative is available for mailers...

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...

77 FR 10599 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

Science.gov (United States)

2012-02-22

... observed the following effective practices during the sixth audit: 1. The creation of a statewide Community Impacts working team that holds monthly calls to share Community Impact Assessment (CIA) and Environmental...) Interviews with staff indicated a large staff turnover in certain Districts. The loss of experienced staff...

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.

POSSIBILITY OF IMPROVING EXISTING STANDARDS AND METHODOLOGIES FOR AUDITING INFORMATION SYSTEMS TO PROVIDE E-GOVERNMENT SERVICES

Directory of Open Access Journals (Sweden)

Евгений Геннадьевич Панкратов

2014-03-01

Full Text Available This article analyzes the existing methods of e-government systems audit, their shortcomings are examined.  The approaches to improve existing techniques and adapt them to the specific characteristics of e-government systems are suggested. The paper describes the methodology, providing possibilities of integrated assessment of information systems. This methodology uses systems maturity models and can be used in the construction of e-government rankings, as well as in the audit of their implementation process. Maturity models are based on COBIT, COSO methodologies and models of e-government, developed by the relevant committee of the UN. The methodology was tested during the audit of information systems involved in the payment of temporary disability benefits. The audit was carried out during analysis of the outcome of the pilot project for the abolition of the principle of crediting payments for disability benefits.DOI: http://dx.doi.org/10.12731/2218-7405-2014-2-5

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

Deviations outside the acceptance limits in the IAEA/WHO TLD audits for radiotherapy hospitals

International Nuclear Information System (INIS)

Vatnitsky, S.; Izewska, J.

2002-01-01

The main purpose of the IAEA/WHO TLD postal dose audit programme for dosimetry in radiotherapy is to provide an independent verification of the dose delivered by treatment machines in radiotherapy hospitals. The results of the TLD audit are considered acceptable if the relative deviation between the participant's stated dose and the TLD determined dose is within ±5%. The goal of this note is to draw the attention of participants of the TLD programme to some of the common reasons for deviations outside the acceptance limits. Armed with this knowledge, other participants may avoid similar problems in the future. The analysis of deviations presented here is based on the results of TLD audits of the calibration of approximately 1000 Co-60 beams and 600 high-energy X-ray beams performed in the period 1996-2001. A total of 259 deviations outside the ±5% limits have been detected, including 204 deviations for Co-60 beams (20% of all Co-60 beams checked) and 55 for high-energy X-ray beams (10% of all X-ray beams checked). It is worth mentioning that the percentage of large deviations (beyond 10%) is also higher for Co-60 beams than for high-energy X-ray beams. Some problems may be caused by obsolete dosimetry equipment or poor treatment machine conditions. Other problems may be due to insufficient training of staff working in radiotherapy. The clinical relevance of severe TLD deviations detected in the audit programme was confirmed in many cases, but, fortunately, not all-poor dosimetric results reflect deficiencies in the calibration of clinical beams or machine faults. Sometime it happens, that the TLDs are irradiated with an incorrect dose due to misunderstanding of the instructions on how to perform the TLD irradiation. Such dosimetry errors would have no direct impact on actual dose delivered to a patient

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

Directory of Open Access Journals (Sweden)

Arie Wicaksono

2012-03-01

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

76 FR 29013 - Change in Postal Prices

Science.gov (United States)

2011-05-19

... Contents I. Introduction II. Notice of Filing III. Ordering Paragraphs I. Introduction On May 11, 2011, the... Service Contract 2 accompanies the Notice. Additionally, the Postal Service states that the financial... methodology is still pending, the notice also provides a financial analysis based upon the current methodology...

 Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas; Jonas Mackevičius

2014-01-01

 Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Puja Seth

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

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

Directory of Open Access Journals (Sweden)

Tubagus Ismail

2015-05-01

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

Sun safety knowledge and practice in UK postal delivery workers.

Science.gov (United States)

Houdmont, J; Davis, S; Griffiths, A

2016-06-01

Postal delivery workers spend a large proportion of their work time outdoors, placing them at increased risk of skin cancer. To date, no studies have examined occupational sun safety knowledge and practice within this group in the UK. To describe the occupational sun safety knowledge and practice of UK postal delivery workers and to investigate the association of demographic, personal and occupational factors with knowledge and practice in order to identify potential strategies for improving sun safety in this occupational group. Postal delivery workers completed a questionnaire that collected data on occupational sun safety knowledge and practice in addition to demographic, personal and workplace characteristics. One-way analysis of variances were applied to assess differences in knowledge and practice by these characteristics. A total of 1153 postal delivery workers completed the questionnaire, a 60% response rate. Thirty-three per cent reported receiving sun safety training within the previous 12 months. The majority of respondents reported correct knowledge on three of the six domains and good practice on four of the six behavioural domains. However, only one-fifth of respondents reported wearing sunglasses and ensuring a plentiful intake of water. Knowledge and practice differed significantly according to demographic, personal and workplace characteristics. There is a need to raise the profile of occupational skin cancer in this occupational group and to increase the priority given to occupational sun safety policies alongside targeted and tailored interventions, the effect of which can be evaluated. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine.

A GIS Application to Explore Postal Retail Outlet Locations

Directory of Open Access Journals (Sweden)

Nikola Trubint

2012-03-01

Full Text Available The use of GIS in solving a wide variety of problems in postal operations is expanding. This approach provides the development and usage of new methods in spatial data analysis, as support in achieving a better quality of the decision-making process. The use of location analysis model based on GIS software is implemented in solving the Belgrade postal retail outlet problem. One of the most important experiences of model implementation is that the local environmental conditions have a significant impact on strategic as well as operational approach. A portion of the material included in the paper has resulted from the Serbian PTT and CPC (Canada Post Corporation joint project Location Analysis.

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

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

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

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

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-02-08

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

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

OpenAIRE

ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

2010-01-01

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

Auditing hazardous waste incineration

International Nuclear Information System (INIS)

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

1990-01-01

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

Can virtual streetscape audits reliably replace physical streetscape audits?

Science.gov (United States)

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

2010-12-01

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

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)

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

African Postal Heritage : Tanzania 1885-1920s : part I : German East Africa, 1885-1914

NARCIS (Netherlands)

Dietz, A.J.

2016-01-01

An earlier version of this African Postal Heritage Paper was published as African Studies Centre Leiden Working Paper 119 / 2015: "A postal history of the First World War in Africa and its aftermath - German colonies; III Deutsch Ostafrika / German East Africa", written by Ton Dietz.

Information related to postal flows and big data analysis potential. The case of Spain

Energy Technology Data Exchange (ETDEWEB)

Martinez Alvaro, O.; Nuñez Gonzalez, A.

2016-07-01

National Post Offices manage huge volumes of letters and parcels. Data associated to these flows are growing fast, with a great variety related to the diversity of postal products. The research described in this paper has classified all information flows of Correos, the Spanish National Post Office. In spite of the complexity of the current postal service portfolio, only four categories of matrices allow the classification of all postal information flows. Thanks to the migration towards new products, analyses with simple techniques will provide more and better information in the future, due to the structured nature of existing databases. (Author)

75 FR 78915 - Conduct on Postal Property

Science.gov (United States)

2010-12-17

... lottery ticket sales contains an exception for Randolph-Sheppard vendors. This exception is amended to... tickets ``for any lottery authorized by State law and conducted by an agency of a State''. This amendment... lottery or pool, or the selling or purchasing of lottery tickets, is prohibited on postal premises. In...

28 CFR 540.22 - Special postal services.

Science.gov (United States)

2010-07-01

... 540.22 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INSTITUTIONAL MANAGEMENT...) In the event of loss or damage, any claim relative to this matter is made to the U.S. Postal Service... example, hobbycraft articles mailed out of the institution). Official mail is not insured. If such an item...

39 CFR 230.14 - Who owns the written or recorded notes, memoranda, reports, and transcriptions made pursuant to...

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Who owns the written or recorded notes, memoranda, reports, and transcriptions made pursuant to an official investigation, audit, or review conducted by an employee of the Office of Inspector General? 230.14 Section 230.14 Postal Service UNITED STATES POSTAL...

78 FR 12108 - New Postal Product; Negotiated Service Agreement

Science.gov (United States)

2013-02-21

.... Introduction II. Contents of Filing III. Ordering Paragraphs I. Introduction On February 13, 2013, the Postal... unredacted amendment under seal. It asserts that the ``supporting financial documentation and financial...

The diversity of the Brazilian regional Audit Courts on government auditing

Directory of Open Access Journals (Sweden)

André Feliciano Lino

2017-11-01

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

78 FR 22490 - Administrative Practice and Procedure; Postal Service; Review of Price Cap Rules

Science.gov (United States)

2013-04-16

...] Administrative Practice and Procedure; Postal Service; Review of Price Cap Rules AGENCY: Postal Regulatory Commission. ACTION: Proposed rule. SUMMARY: The Commission is initiating a review of its Price Cap Rules. The... implemented without a price cap calculation. Docket No. R2011-5, Order Approving Market Dominant Price...

Safety Auditing and Assessments

Science.gov (United States)

Goodin, James Ronald (Ronnie)

2005-01-01

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

Time to audit.

Science.gov (United States)

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

2012-09-01

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

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

African Journals Online (AJOL)

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

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

African Journals Online (AJOL)

user

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

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

Directory of Open Access Journals (Sweden)

Aleksey F. Akhmetshin

2014-01-01

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

Audit mode change, corporate governance

Directory of Open Access Journals (Sweden)

Limei Cao

2015-12-01

Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

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

NARCIS (Netherlands)

Buuren, van J.P.

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Daniel VILSANOIU

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Patrick Velte

2015-05-01

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

Features partnership in auditing

Directory of Open Access Journals (Sweden)

V.P. Bondar

2015-06-01

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

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

OpenAIRE

Patrick Velte; Marc Eulerich

2015-01-01

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

Violence and stress at work in the postal sector

OpenAIRE

Giga, Sabir I; Hoel, Helge; Cooper, Cary L

2003-01-01

Reviews literature on the prevalence, causes and consequences of violence and stress within the postal sector and presents examples of good practice and relevant sources of information to guide practitioners and researchers.

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.

39 CFR 222.1 - Authority to administer postal affairs.

Science.gov (United States)

2010-07-01

..., or in any other Postal Service employee. (b) Corporate officers. Corporate officers are authorized to... matters within their areas of responsibility, except as limited by law or by the specific terms of their...

The anthrax vaccine and research: reactions from postal workers and public health professionals.

Science.gov (United States)

Quinn, Sandra Crouse; Thomas, Tammy; Kumar, Supriya

2008-12-01

During the 2001 anthrax attacks, public health agencies faced operational and communication decisions about the use of antibiotic prophylaxis and the anthrax vaccine with affected groups, including postal workers. This communication occurred within an evolving situation with incomplete and uncertain data. Guidelines for prophylactic antibiotics changed several times, contributing to confusion and mistrust. At the end of 60 days of taking antibiotics, people were offered an additional 40 days' supply of antibiotics, with or without the anthrax vaccine, the former constituting an investigational new drug protocol. Using data from interviews and focus groups with 65 postal workers in 3 sites and structured interviews with 16 public health professionals, this article examines the challenges for public health professionals who were responsible for communication with postal workers about the vaccine. Multiple factors affected the response, including a lack of trust, risk perception, disagreement about the recommendation, and the controversy over the military's use of the vaccine. Some postal workers reacted with suspicion to the vaccine offer, believing that they were the subjects of research, and some African American workers specifically drew an analogy to the Tuskegee syphilis study. The consent forms required for the protocol heightened mistrust. Postal workers also had complex and ambivalent responses to additional research on their health. The anthrax attacks present us with an opportunity to understand the challenges of communication in the context of uncertain science and suggest key strategies that may improve communications about vaccines and other drugs authorized for experimental use in future public health emergencies.

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

Directory of Open Access Journals (Sweden)

Deby Suryani

2018-03-01

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

SU-E-T-282: Dose Measurements with An End-To-End Audit Phantom for Stereotactic Radiotherapy

Energy Technology Data Exchange (ETDEWEB)

Jones, R; Artschan, R [Calvary Mater Newcastle, Newcastle, NSW (Australia); Thwaites, D [University of Sydney, Sydney, NSW (Australia); Lehmann, J [Calvary Mater Newcastle, Newcastle, NSW (Australia); University of Sydney, Sydney, NSW (Australia)

2015-06-15

Purpose: Report on dose measurements as part of an end-to-end test for stereotactic radiotherapy, using a new audit tool, which allows audits to be performed efficiently either by an onsite team or as a postal audit. Methods: Film measurements have been performed with a new Stereotactic Cube Phantom. The phantom has been designed to perform Winston Lutz type position verification measurements and dose measurements in one setup. It comprises a plastic cube with a high density ball in its centre (used for MV imaging with film or EPID) and low density markers in the periphery (used for Cone Beam Computed Tomography, CBCT imaging). It also features strategically placed gold markers near the posterior and right surfaces, which can be used to calculate phantom rotations on MV images. Slit-like openings allow insertion of film or other detectors.The phantom was scanned and small field treatment plans were created. The fields do not traverse any inhomogeneities of the phantom on their paths to the measurement location. The phantom was setup at the delivery system using CBCT imaging. The calculated treatment fields were delivered, each with a piece of radiochromic film (EBT3) placed in the anterior film holder of the phantom. MU had been selected in planning to achieve similar exposures on all films. Calibration films were exposed in solid water for dose levels around the expected doses. Films were scanned and analysed following established procedures. Results: Setup of the cube showed excellent suitability for CBCT 3D alignment. MV imaging with EPID allowed for clear identification of all markers. Film based dose measurements showed good agreement for MLC created fields down to 0.5 mm × 0.5 mm. Conclusion: An end-to-end audit phantom for stereotactic radiotherapy has been developed and tested.

Reasons for deviations outside the acceptance limits in the IAEA/WHO TLD audits for radiotherapy hospitals

International Nuclear Information System (INIS)

Vatnitsky, Stanislav; Izewska, Joanna

2002-01-01

The main purpose of the IAEA/WHO TLD postal dose audit programme for dosimetry in radiotherapy [1] is to provide an independent verification of the dose delivered by treatment machines in radiotherapy hospitals. The results of the TLD audit are considered acceptable if the relative deviation between the participant's stated dose and the TLD determined dose is within ±5%. The goal of this note is to draw the attention of participants of the TLD programme to some of the common reasons for deviations outside the acceptance limits. Armed with this knowledge, other participants may avoid similar problems in the future. The analysis of deviations presented here is based on the results of TLD audits of the calibration of approximately 1000 Co-60 beams and 600 high-energy X-ray beams performed in the period 1996-2001. A total of 259 deviations outside the ±5% limits have been detected, including 204 deviations for Co-60 beams (20% of all Co-60 beams checked) and 55 for high-energy X-ray beams (10% of all X-ray beams checked). It is worth mentioning that the percentage of large deviations (beyond 10%) is also higher for Co-60 beams than for highenergy X-ray beams. Some problems may be caused by obsolete dosimetry equipment or poor treatment machine conditions. Other problems may be due to insufficient training of staff working in radiotherapy. The clinical relevance of severe TLD deviations detected in the audit programme was confirmed in many cases, but, fortunately, not all-poor dosimetric results reflect deficiencies in the calibration of clinical beams or machine faults. Sometime it happens, that the TLDs are irradiated with an incorrect dose due to misunderstanding of the instructions on how to perform the TLD irradiation. Such dosimetry errors would have no direct impact on actual dose delivered to a patient

A Proven Method for Meeting Export Control Objectives in Postal and Shipping Sectors

Science.gov (United States)

2015-02-01

A Proven Method for Meeting Export Control Objectives in Postal and Shipping Sectors Gregory Crabb, U.S. Postal Inspection Service Julia H...mail fraud, mail theft, identity theft, child exploitation, and prohibited mailings such as bombs and biological and chemical threats...April 2012. http://resources.sei.cmu.edu/library/asset-view.cfm?assetid=10085 [Allen 2014a] Allen, Julia H., Crabb, Gregory; Curtis, Pamela D

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

77 FR 64148 - Postal Rate and Classification Changes

Science.gov (United States)

2012-10-18

.... Priority Mail International. Overall, Priority Mail International (PMI) prices increase by 15.1 percent. The existing price structure of PMI Flat Rate, Retail, Commercial Base, and Commercial Plus price.... Additionally, the Postal Service may offer a promotional discount or rebate on certain PMI items. International...

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

OpenAIRE

Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

2011-01-01

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

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

OpenAIRE

Gary MONROE; Sarowar HOSSAIN

2013-01-01

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

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

NARCIS (Netherlands)

Buuren, van J.P.

2009-01-01

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

The Future of Audit

Directory of Open Access Journals (Sweden)

Danielle Lombardi

2014-10-01

Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

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

Science.gov (United States)

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

2018-07-01

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

TU-FG-201-06: Remote Dosimetric Auditing for Clinical Trials Using EPID Dosimetry: A Pilot Study

Energy Technology Data Exchange (ETDEWEB)

Miri, N; Legge, K; Greer, P [Newcastle University, Newcastle, NSW (Australia); Lehmann, J [Calvary Mater Newcastle, Newcastle, NSW (Australia); Vial, P [Liverpool Hospital, Sydney, NSW (Australia)

2016-06-15

Purpose: To perform a pilot study for remote dosimetric credentialing of intensity modulated radiation therapy (IMRT) based clinical trials. The study introduces a novel, time efficient and inexpensive dosimetry audit method for multi-center credentialing. The method employs electronic portal imaging device (EPID) to reconstruct delivered dose inside a virtual flat/cylindrical water phantom. Methods: Five centers, including different accelerator types and treatment planning systems (TPS), were asked to download two CT data sets of a Head and Neck (H&N) and Postprostatectomy (P-P) patients to produce benchmark plans. These were then transferred to virtual flat and cylindrical phantom data sets that were also provided. In-air EPID images of the plans were then acquired, and the data sent to the central site for analysis. At the central site, these were converted to DICOM format, all images were used to reconstruct 2D and 3D dose distributions inside respectively the flat and cylindrical phantoms using inhouse EPID to dose conversion software. 2D dose was calculated for individual fields and 3D dose for the combined fields. The results were compared to corresponding TPS doses. Three gamma criteria were used, 3%3mm-3%/2mm–2%/2mm with a 10% dose threshold, to compare the calculated and prescribed dose. Results: All centers had a high pass rate for the criteria of 3%/3 mm. For 2D dose, the average of centers mean pass rate was 99.6% (SD: 0.3%) and 99.8% (SD: 0.3%) for respectively H&N and PP patients. For 3D dose, 3D gamma was used to compare the model dose with TPS combined dose. The mean pass rate was 97.7% (SD: 2.8%) and 98.3% (SD: 1.6%). Conclusion: Successful performance of the method for the pilot centers establishes the method for dosimetric multi-center credentialing. The results are promising and show a high level of gamma agreement and, the procedure is efficient, consistent and inexpensive. Funding has been provided from Department of Radiation Oncology

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

Directory of Open Access Journals (Sweden)

ANA MARIA JOLDOŞ

2010-01-01

Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.

The impact of global financial crisis on audit and non-audit fees

OpenAIRE

Alexeyeva, Irina; Svanström, Tobias

2015-01-01

This is the accepted and refereed manuscript to the article Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increa...

Auditing of environmental management system

Directory of Open Access Journals (Sweden)

Čuchranová Katarína

2001-12-01

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

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

OpenAIRE

Daniel VILSANOIU; Mihaela SERBAN

2010-01-01

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

Preliminary results of the national program of audit of quality in radiotherapy services in the Republic of Cuba; Resultados preliminares del programa nacional de auditoria de calidad en servicios de radioterapia en la Republica de Cuba

Energy Technology Data Exchange (ETDEWEB)

Dominguez Hung, Lourdes; Larrinaga Cortina, Eduardo F. [Centro de Control Estatal de Equipos Medicos, La Habana (Cuba); Morales Lopez, Jorge L.; Garcia Yip, Fernando [Instituto Nacional de Oncologia y Radiobiologia, La Habana (Cuba); Campa Menendez, Raudel [Centro de Proteccion y Higiene de las Radiaciones, La Habana (Cuba)

2001-07-01

The current state of the radiotherapy in Cuba has allowed to pass to a superior stage, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices as national regulator entity for the control and supervision of the medical devices of the National Health System is the responsible for it implementation. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of {sup 60} Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audit, such as: the installation and unit's security, treatment unit's mechanical and dosimetric aspects and organizational aspects of the institution quality assurance program. Also were carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institution's program of quality assurance and a feedback for the setting about to the PNAC. (author)

34 CFR 668.23 - Compliance audits and audited financial statements.

Science.gov (United States)

2010-07-01

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

Virtual EPID standard phantom audit (VESPA) for remote IMRT and VMAT credentialing

Science.gov (United States)

Miri, Narges; Lehmann, Joerg; Legge, Kimberley; Vial, Philip; Greer, Peter B.

2017-06-01

A virtual EPID standard phantom audit (VESPA) has been implemented for remote auditing in support of facility credentialing for clinical trials using IMRT and VMAT. VESPA is based on published methods and a clinically established IMRT QA procedure, here extended to multi-vendor equipment. Facilities are provided with comprehensive instructions and CT datasets to create treatment plans. They deliver the treatment directly to their EPID without any phantom or couch in the beam. In addition, they deliver a set of simple calibration fields per instructions. Collected EPID images are uploaded electronically. In the analysis, the dose is projected back into a virtual cylindrical phantom. 3D gamma analysis is performed. 2D dose planes and linear dose profiles are provided and can be considered when needed for clarification. In addition, using a virtual flat-phantom, 2D field-by-field or arc-by-arc gamma analyses are performed. Pilot facilities covering a range of planning and delivery systems have performed data acquisition and upload successfully. Advantages of VESPA are (1) fast turnaround mainly driven by the facility’s capability of providing the requested EPID images, (2) the possibility for facilities performing the audit in parallel, as there is no need to wait for a phantom, (3) simple and efficient credentialing for international facilities, (4) a large set of data points, and (5) a reduced impact on resources and environment as there is no need to transport heavy phantoms or audit staff. Limitations of the current implementation of VESPA for trials credentialing are that it does not provide absolute dosimetry, therefore a Level I audit is still required, and that it relies on correctly delivered open calibration fields, which are used for system calibration. The implemented EPID based IMRT and VMAT audit system promises to dramatically improve credentialing efficiency for clinical trials and wider applications.

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

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Badingatus Solikhah

2012-03-01

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

A postal history of the First World War in Africa and its aftermath - German colonies : III Deutsch-Sdwestafrika (SWA)

NARCIS (Netherlands)

Dietz, A.J.

2015-01-01

The 'Great War' had a major impact on Africa and that is visible in the post stamps used in the various postal territories in Africa. This paper discusses the postal offices, postal services, and stamps used in the German colony Deutsch-Sdwestafrika (SWA) during the early twentieth century. For the

Audit mode change, corporate governance

OpenAIRE

Limei Cao; Wanfu Li; Limin Zhang

2015-01-01

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

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

Science.gov (United States)

Sillup, George P; Klimberg, Ronald K

2011-01-01

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

From joint to single audits

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2018-01-01

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

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

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Zainab Jabbar Yousif

2018-05-01

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

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

Science.gov (United States)

Baker, R; Fraser, R

1993-01-01

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

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

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-01-30

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

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.

Quality control programme for radiotherapy

International Nuclear Information System (INIS)

Campos de Araujo, A.M.; Viegas, C.C.B.; Viamonte, A.M.

2002-01-01

A 3 years pilot programme started in January 2000 with 33 philanthropic cancer institutions that provides medical services to 60% of the patients from the national social security system. Brazil has today 161 radiotherapy services (144 operating with megavoltage equipment). These 33 institutions are distributed over 19 Brazilian states. The aim of this programme is: To create conditions to allow the participants to apply the radiotherapy with quality and efficacy; To promote up dating courses for the physicians, physicists and technicians of these 33 Institutions. With the following objectives: To recommend dosimetric and radiological protection procedures in order to guarantee the tumor prescribed dose and safe working conditions; To help in establishing and implementing these procedures. The main activities are: local quality control evaluations, postal TLD audits in reference conditions, postal TLD audits in off axis conditions and training. The local quality control program has already evaluated 22 institutions with 43 machines (25 Co-60 and 18 linear accelerators). In these visits we perform dosimetric, electrical, mechanical and safety tests. As foreseen, we found more problems among the old Co-60 machines i.e., field flatness, size, symmetry and relative output factors; lasers positioning system alignment; optical distance indicator; radiation and light field coincidence; optical and mechanical distance indicators agreement, than among the linear accelerators i.e., field flatness and size; lasers positioning system alignment; tray interlocking and wedge filter factors

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

OpenAIRE

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

2009-01-01

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

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

Science.gov (United States)

Levola, Jonna; Aalto, Mauri

2015-07-01

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

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...

Audit result and its users

Directory of Open Access Journals (Sweden)

Shalimova Nataliya S.

2014-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Antoniuk O.

2018-03-01

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

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

OpenAIRE

Weins, Sebastian; Alm, Bastian; Wang, Tawei

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Genevieve Scalan

2017-04-01

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

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

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

How to Make Feedback More Effective? Qualitative Findings from Pilot Testing of an Audit and Feedback Report for Endoscopists

Directory of Open Access Journals (Sweden)

Fiona Webster

2016-01-01

Full Text Available Background. Audit and feedback (A/F reports are one of the few knowledge translation activities that can effect change in physician behavior. In this study, we pilot-tested an endoscopist A/F report to elicit opinions about the proposed report’s usability, acceptability and usefulness, and implications for knowledge translation. Methods. Semi-structured qualitative interviews were conducted with eleven endoscopists in Ontario, Canada. We tested an A/F report template comprising 9 validated, accepted colonoscopy quality indicators populated with simulated data. Interview transcripts were coded using techniques such as constant comparison and themes were identified inductively over several team meetings. Results. Four interrelated themes were identified: (1 overall perceptions of the A/F report; (2 accountability and consequences for poor performance; (3 motivation to change/improve skills; and (4 training for performance enhancement and available resources. The A/F report was well received; however, participants cited some possible threats to the report’s effectiveness including the perceived threat of loss of privileges or licensing and the potential for the data to be dismissed. Conclusions. Participants agreed that A/F has the potential to improve colonoscopy performance. However, in order to be effective in changing physician behavior, A/F must be thoughtfully implemented with attention to the potential concerns of its recipients.

How to Make Feedback More Effective? Qualitative Findings from Pilot Testing of an Audit and Feedback Report for Endoscopists.

Science.gov (United States)

Webster, Fiona; Patel, Jigisha; Rice, Kathleen; Baxter, Nancy; Paszat, Lawrence; Rabeneck, Linda; Tinmouth, Jill

2016-01-01

Background . Audit and feedback (A/F) reports are one of the few knowledge translation activities that can effect change in physician behavior. In this study, we pilot-tested an endoscopist A/F report to elicit opinions about the proposed report's usability, acceptability and usefulness, and implications for knowledge translation. Methods . Semi-structured qualitative interviews were conducted with eleven endoscopists in Ontario, Canada. We tested an A/F report template comprising 9 validated, accepted colonoscopy quality indicators populated with simulated data. Interview transcripts were coded using techniques such as constant comparison and themes were identified inductively over several team meetings. Results . Four interrelated themes were identified: (1) overall perceptions of the A/F report; (2) accountability and consequences for poor performance; (3) motivation to change/improve skills; and (4) training for performance enhancement and available resources. The A/F report was well received; however, participants cited some possible threats to the report's effectiveness including the perceived threat of loss of privileges or licensing and the potential for the data to be dismissed. Conclusions . Participants agreed that A/F has the potential to improve colonoscopy performance. However, in order to be effective in changing physician behavior, A/F must be thoughtfully implemented with attention to the potential concerns of its recipients.

Audit Validation Using Ontologies

Directory of Open Access Journals (Sweden)

Ion IVAN

2015-01-01

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

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

OpenAIRE

William, Richi

2017-01-01

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

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

African Journals Online (AJOL)

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

10 x 15. Las tarjetas postales como huellas de las prácticas de los turistas

Directory of Open Access Journals (Sweden)

Carla Lois

2017-01-01

Full Text Available Las postales han sido objeto de análisis que han puesto el acento en diferentes cuestiones. De manera destacada puede reconocerse una tradición que ha analizado las imágenes que componen las postales para conocer cómo se retratan los destinos turísticos. Otros abordajes han complementado estos análisis señalando la condición de objeto complejo: un objeto que se elige, se adquiere, se escribe, se envía (e incluso se conserva como parte de la experiencia turística. Se ha sugerido que la postal presenta una imagen estandarizada (la que se encuentra en el verso y un espacio para la escritura del turista (en el reverso marcada por la subjetividad. Este artículo busca cuestionar esa supuesta dicotomía entre imagen estereotipada y anónima versus texto subjetivo y personal a partir de una revisión histórica de la postal como objeto (sus modos de uso, sus formatos, sus usuarios y proponer un análisis cualitativo de las postales que entrelace el verso y el reverso como fuente para indagar sobre las prácticas turísticas desde el punto de vista desde el propio turista.

The Internal Audit Outsourcing

Directory of Open Access Journals (Sweden)

Grzegorz Gołębiowski

2010-06-01

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

Creation of Auditing Knowledge:

DEFF Research Database (Denmark)

Liempd, Dennis van

  Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

Research in auditing: main themes

Directory of Open Access Journals (Sweden)

Marcelo Porte

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

Photon beam audits for radiation therapy clinics: A pilot mailed dosemeter study in Turkey

International Nuclear Information System (INIS)

Yegingil, Z.; DeWerd, L. A.; Davis, S. D.; Hammer, C.; Kunugi, K.

2012-01-01

A thermoluminescent dosemeter (TLD) mailed dose audit programme was performed at five radiotherapy clinics in Turkey. The intercomparison was organised by the Univ. of Wisconsin Radiation Calibration Laboratory (UWRCL), which was responsible for the technical aspects of the study including reference irradiations, distribution, collection and evaluation. The purpose of these audits was to perform an independent dosimetry check of the radiation beams using TLDs sent by mail. Acrylic holders, each with five TLD chips inside and instructions for their irradiation to specified absorbed dose to water of 2 Gy, were mailed to all participating clinics. TLD irradiations were performed with a 6 MV linear accelerator and 60 Co photon beams. The deviations from the TL readings of UWRCL were calculated. Discrepancies inside the limits of ±5 % between the participant-stated dose, and the TLD-measured dose were considered acceptable. One out of 10 beams checked was outside this limit, with a difference of 5.8 %. (authors)

Leaving a joint audit system

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2014-01-01

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

Dosimetry auditing procedure with alanine dosimeters for light ion beam therapy

DEFF Research Database (Denmark)

Ableitinger, Alexander; Vatnitsky, Stanislav; Herrmann, Rochus

2013-01-01

Background and purpose In the next few years the number of facilities providing ion beam therapy with scanning beams will increase. An auditing process based on an end-to-end test (including CT imaging, planning and dose delivery) could help new ion therapy centres to validate their entire logistic...... of the biological dose is out of scope of the current work. Materials and methods The audit procedure was based on a homogeneous phantom that mimics the dimension of a head (20 × 20 × 21 cm3). The phantom can be loaded either with an ionisation chamber or 20 alanine dosimeters plus 2 radiochromic EBT films. Dose...... fluence in the alanine detector. A pilot run was performed with protons and carbon ions at the Heidelberg Ion Therapy facility (HIT). Results The mean difference of the absolute physical dose measured with the alanine dosimeters compared with the expected dose from the treatment planning system was −2...

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...

Protocol for audit of current Filipino practice in rehabilitation of stroke inpatients

Directory of Open Access Journals (Sweden)

Gonzalez-Suarez CB

2015-03-01

with various hospitals in the Philippines. Data collectors will be identified and trained in the audit process. A pilot audit will be conducted to test the feasibility of the audit protocol, and refinements to the protocol will be undertaken as necessary. The comprehensive audit process will take place for a period of 3 months. Data will be encoded using MS Excel®. Data will be reported as means and percentages as appropriate. Subgroup analysis will be undertaken to look into differences and variability of stroke patient descriptors and rehabilitation activities.Conclusion: This audit study is an ambitious project, but given the “need” to conduct the audit to identify “gaps” in current practice, and the value it can bring to serve as a platform for implementation of evidence-based stroke management in the Philippines to achieve best patient and health outcomes, the audit team is more than ready to take up the challenge. Keywords: audit, Filipino practice, stroke, rehabilitation, protocol

75 FR 56471 - Revisions to the Requirements for Authority To Manufacture and Distribute Postage Evidencing Systems

Science.gov (United States)

2010-09-16

... evidencing systems (``Company or Companies'') engage a qualified, independent audit firm to perform an... Distribute Postage Evidencing Systems AGENCY: Postal Service TM . ACTION: Final rule. SUMMARY: The Postal..., at 202-268-7613. SUPPLEMENTARY INFORMATION: Postage Evidencing Systems are devices or systems of...

An audit of Colposcopy referrals from a GU/STD clinic.

LENUS (Irish Health Repository)

O'Connor, Catherine

2008-01-01

BACKGROUND: Cervical cancer is increasing at 1.5% per year in Ireland with 50% mortality giving 2.2% of all cancer deaths. In the Mid-West region a pilot screening programme has begun to screen all women 25-60 years. 66% of Genitourinary\\/Sexually transmitted disease (GU\\/STD) clinics\\' abnormal smears are <25 years. Requests to abandon "opportunistic" screening prompted this GU\\/STD clinic audit. METHODS: 221(8.4%) patients referred to colposcopy over 4 years were audited. Retrospective analysis was carried out on GU\\/STD clinic files, hospital files and computer records for biopsy reports. Ethical approval was prospectively granted. RESULTS: 2637 smears were carried out from November 1999 - September 2003.221 patients referred to colposcopy were audited.1%, 3%, 5% had severe, moderate and, mild dyskaryosis, respectively, on cervical screening while 0.8%, 1.2%, 1.5% had CIN3, CIN2, CIN1 abnormalities, respectively, on biopsy with 3.5% having no abnormality (Cervical Intraepithelial Neoplasia = CIN).53% referred to colposcopy were <25 years. CONCLUSION: 2% had high grade lesions. 37% of high grade lesions are <25 years.Of the high grade lesions 13% had Chlamydia trachomatis (27% of CIN3) and 44% had HPV despite Relative Risks (RR) being 0.75 and 1.09 respectively. Older women had higher grade changes. No statistical difference was found for progression, regression and persistence in those over and under 25.

An appraisal of the utility or futility of ENT consultant postal questionnaires.

Science.gov (United States)

Ryan, Stephen; Saunders, J; Clarke, E; Fenton, J E

2013-03-01

Despite an increase in ENT postal questionnaires, the quality of their methodology has been questioned (Ramphul et al. in J Laryngol Otol 119:175-178, 1). This retrospective study examined whether quality and utility of such questionnaires published since 2005 has improved. Seventeen consultant postal questionnaires published between 2005 and 2012 were reviewed. Quality of questionnaires was assessed using a 30-point score based on compliance with 15 criteria previously established to evaluate postal questionnaire study-design (Ramphul et al. in J Laryngol Otol 119:175-178, 1). Citation rates were used as an indicator of utility. The specific comments made in each citing paper was reviewed providing information on whether questionnaire findings (a) had an impact on clinical practice, (b) were the citing comments positive, (c) negative or (d) non-specific. Recurrent methodological flaws were identified in all questionnaires. The average score assigned was 44 %, versus 32 % previously reported (Ramphul et al. in J Laryngol Otol 119:175-178, 1) (P questionnaires. Citations were general non-specific referencing with no clear indication that questionnaire findings positively impacted clinical practice. In conclusion, although the quality of ENT postal questionnaire has improved since the original study (Ramphul et al. in J Laryngol Otol 119:175-178, 1), important recurring methodological flaws still exist. The poor utility, based on low citation rates, also reflects the continued deficiencies in design quality. It is recommended that authors of questionnaire-based research should ensure that guidelines for questionnaire design are adhered in order to improve the validity of findings and hence impact on clinical practice.

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

Directory of Open Access Journals (Sweden)

Seerungrat Sudsomboon

2016-03-01

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

11 CFR 9038.1 - Audit.

Science.gov (United States)

2010-01-01

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

30 CFR 735.22 - Audit.

Science.gov (United States)

2010-07-01

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

NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

Science.gov (United States)

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

Software Assists in Extensive Environmental Auditing

Science.gov (United States)

Callac, Christopher; Matherne, Charlie

2003-01-01

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

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

OpenAIRE

Antoniuk O.

2018-01-01

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

How Accurately Do Consecutive Cohort Audits Predict Phase III Multisite Clinical Trial Recruitment in Palliative Care?

Science.gov (United States)

McCaffrey, Nikki; Fazekas, Belinda; Cutri, Natalie; Currow, David C

2016-04-01

Audits have been proposed for estimating possible recruitment rates to randomized controlled trials (RCTs), but few studies have compared audit data with subsequent recruitment rates. To compare the accuracy of estimates of potential recruitment from a retrospective consecutive cohort audit of actual participating sites and recruitment to four Phase III multisite clinical RCTs. The proportion of potentially eligible study participants estimated from an inpatient chart review of people with life-limiting illnesses referred to six Australian specialist palliative care services was compared with recruitment data extracted from study prescreening information from three sites that participated fully in four Palliative Care Clinical Studies Collaborative RCTs. The predominant reasons for ineligibility in the audit and RCTs were analyzed. The audit overestimated the proportion of people referred to the palliative care services who could participate in the RCTs (pain 17.7% vs. 1.2%, delirium 5.8% vs. 0.6%, anorexia 5.1% vs. 0.8%, and bowel obstruction 2.8% vs. 0.5%). Approximately 2% of the referral base was potentially eligible for these effectiveness studies. Ineligibility for general criteria (language, cognition, and geographic proximity) varied between studies, whereas the reasons for exclusion were similar between the audit and pain and anorexia studies but not for delirium or bowel obstruction. The retrospective consecutive case note audit in participating sites did not predict realistic recruitment rates, mostly underestimating the impact of study-specific inclusion criteria. These findings have implications for the applicability of the results of RCTs. Prospective pilot studies are more likely to predict actual recruitment. Copyright © 2016 American Academy of Hospice and Palliative Medicine. Published by Elsevier Inc. All rights reserved.

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...

A system for remote dosimetry audit of 3D-CRT, IMRT and VMAT based on lithium formate dosimetry

International Nuclear Information System (INIS)

Adolfsson, Emelie; Gustafsson, Håkan; Lund, Eva; Alm Carlsson, Gudrun; Olsson, Sara; Carlsson Tedgren, Åsa

2014-01-01

Summary: The aim of this work was to develop and test a remote end-to-end audit system using lithium formate EPR dosimeters. Four clinics were included in a pilot study, absorbed doses determined in the PTV agreed with TPS calculated doses within ±5% for 3D-CRT and ±7% (k = 1) for IMRT/VMAT dose plans

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

Directory of Open Access Journals (Sweden)

T.M. Omelianchuk

2015-06-01

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

A RCT evaluating the effectiveness and cost-effectiveness of academic detailing versus postal prescribing feedback in changing GP antibiotic prescribing.

LENUS (Irish Health Repository)

Naughton, Corina

2009-10-01

The aim of this study is to evaluate the effectiveness of academic detailing (AD) plus postal prescribing feedback versus postal prescribing feedback alone in reducing: (i) the overall rate of antibiotic; and (ii) proportion of second-line antibiotic prescribing. In addition, the cost-effectiveness of an outreach prescriber adviser service versus a postal prescribing feedback service was evaluated.

A postal survey of data in general practice on the prevalence of Acquired Brain Injury (ABI) in patients aged 18-65 in one county in the west of Ireland.

LENUS (Irish Health Repository)

Finnerty, Fionnuala

2009-01-01

BACKGROUND: Very little is known about the prevalence of acquired brain injury (ABI) in Ireland. ABI prevalence has previously been obtained from Belgian general practitioners using a postal survey. We attempted to ascertain the prevalence of ABI in County Mayo through a postal survey of all general practitioners in the county.The specific objectives of this project were to:1. identify whether general practitioners are a. aware of patients with ABI aged 18-65 in their practices b. able to provide prevalence data on ABI in patients aged 18-65 c. able to provide data on age, gender and patient diagnosis 2. analyse prevalence of ABI from any available data from general practitioners. METHODS: A pilot postal survey was performed initially in order to assess the feasibility of the study. It was established that general practitioners did have the necessary information required to complete the questionnaire. A main postal survey was then undertaken. A postal questionnaire was administered to all general practices in County Mayo in the west of Ireland (n = 59). The response rate was 32.2% (n = 19). RESULTS: General practitioners who replied on behalf of their practice could provide data on patient age, gender and diagnosis. In the nineteen practices, there were 57 patients with ABI. The age-specific prevalence of ABI in the area surveyed was estimated at 183.7 per 100,000. The mean patient population per practice was 2,833 (SD = 950). There were found to be significantly more patients with ABI in rural areas than urban areas (p = 0.006). There were also significant differences in the ages of patients in the different ABI categories. Patients whose ABI was of traumatic origin were significantly younger than those patients with ABI of haemorrhagic origin (p = 0.002). CONCLUSION: Although this is a small-scale study, we have ascertained that general practitioners do have data on patients with ABI. Also, some prevalence data now exist where none was available before. These can

La imagen postal de Guayaquil. De las imágenes regeneradas a las microintenciones de control estético

Directory of Open Access Journals (Sweden)

Zerega , Tina

2007-01-01

Full Text Available Los estudios de la visualidad han analizado las series de postales en forma individual y en su conjunto, ya que sintetizan intenciones e idealizaciones que pueden considerarse como actos antropológicos. Este artículo presenta un estudio sobre postales de Guayaquil producidas entre 1970 y 2004 y da cuenta del impacto de la regeneración urbana en el imaginario visual urbano actual. Un análisis de contenido y textual de estas postales, así como entrevistas a los fotógrafos que las producen, permitieron descubrir discursividades visuales generadas alrededor de la ciudad de Guayaquil. Las postales y fotógrafos evidencian cómo la mirada se centra en espacios regenerados que materializan intenciones de control social e idealizaciones urbanas y raciales, así como un rechazo hacia lo popular. Asimismo, también se analizan postales que presentan otras miradas-intenciones alternativas a los discursos hegemónicos visuales.

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

Energy Technology Data Exchange (ETDEWEB)

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

2011-12-15

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

THE AUDIT OF RECEPTION PROCESS

Directory of Open Access Journals (Sweden)

Dorina MOCUŢA

2013-01-01

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

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...

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

Directory of Open Access Journals (Sweden)

Apriayanti Apriayanti

2014-01-01

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

77 FR 20656 - Postal Service Classification and Price Adjustments

Science.gov (United States)

2012-04-05

... and Price Adjustments AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is... implement Picture Permit Imprint Indicia as price categories for First-Class Mail and Standard Mail letters and cards pursuant to 39 U.S.C. 3622 and 39 CFR 3010.\\1\\ The classification and price adjustment will...

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...

Audit Internal Universitas X: Suatu Refleksi

Directory of Open Access Journals (Sweden)

David Adechandra Ashedica Pesudo

2017-04-01

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

External audit in radiotherapy dosimetry

International Nuclear Information System (INIS)

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

1996-01-01

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

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...

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.

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

Directory of Open Access Journals (Sweden)

Nurika Restuningdiah

2017-03-01

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

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

Directory of Open Access Journals (Sweden)

Yati Nurhajati

2015-08-01

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

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

National Research Council Canada - National Science Library

1992-01-01

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

Mixed methods evaluation of a quality improvement and audit tool for nurse-to-nurse bedside clinical handover in ward settings.

Science.gov (United States)

Redley, Bernice; Waugh, Rachael

2018-04-01

Nurse bedside handover quality is influenced by complex interactions related to the content, processes used and the work environment. Audit tools are seldom tested in 'real' settings. Examine the reliability, validity and usability of a quality improvement tool for audit of nurse bedside handover. Naturalistic, descriptive, mixed-methods. Six inpatient wards at a single large not-for-profit private health service in Victoria, Australia. Five nurse experts and 104 nurses involved in 199 change-of-shift bedside handovers. A focus group with experts and pilot test were used to examine content and face validity, and usability of the handover audit tool. The tool was examined for inter-rater reliability and usability using observation audits of handovers across six wards. Data were collected in 2013-2014. Two independent observers for 72 audits demonstrated acceptable inter-observer agreement for 27 (77%) items. Reliability was weak for items examining the handover environment. Seventeen items were not observed reflecting gaps in practices. Across 199 observation audits, gaps in nurse bedside handover practice most often related to process and environment, rather than content items. Usability was impacted by high observer burden, familiarity and non-specific illustrative behaviours. The reliability and validity of most items to audit handover content was acceptable. Gaps in practices for process and environment items were identified. Context specific exemplars and reducing the items used at each handover audit can enhance usability. Further research is needed to develop context specific exemplars and undertake additional reliability testing using a wide range of handover settings. CONTRIBUTION OF THE PAPER. Copyright © 2017 Elsevier Inc. All rights reserved.

Combining Internet-Based and Postal Survey Methods in a Survey among Gynecologists: Results of a Randomized Trial.

Science.gov (United States)

Ernst, Sinja Alexandra; Brand, Tilman; Lhachimi, Stefan K; Zeeb, Hajo

2018-04-01

To assess whether a combination of Internet-based and postal survey methods (mixed-mode) compared to postal-only survey methods (postal-only) leads to improved response rates in a physician survey, and to compare the cost implications of the different recruitment strategies. All primary care gynecologists in Bremen and Lower Saxony, Germany, were invited to participate in a cross-sectional survey from January to July 2014. The sample was divided into two strata (A; B) depending on availability of an email address. Within each stratum, potential participants were randomly assigned to mixed-mode or postal-only group. In Stratum A, the mixed-mode group had a lower response rate compared to the postal-only group (12.5 vs. 20.2 percent; RR = 0.61, 95 percent CI: 0.44-0.87). In stratum B, no significant differences were found (15.6 vs. 16.2 percent; RR = 0.95, 95 percent CI: 0.62-1.44). Total costs (in €) per valid questionnaire returned (Stratum A: 399.72 vs. 248.85; Stratum B: 496.37 vs. 455.15) and per percentage point of response (Stratum A: 1,379.02 vs. 861.02; Stratum B 1,116.82 vs. 1,024.09) were higher, whereas variable costs were lower in mixed-mode compared to the respective postal-only groups (Stratum A cost ratio: 0.47, Stratum B cost ratio: 0.71). In this study, primary care gynecologists were more likely to participate by traditional postal-only than by mixed-mode survey methods that first offered an Internet option. However, the lower response rate for the mixed-mode method may be partly due to the older age structure of the responding gynecologists. Variable costs per returned questionnaire were substantially lower in mixed-mode groups and indicate the potential for cost savings if the sample population is sufficiently large. © Health Research and Educational Trust.

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

NARCIS (Netherlands)

Eulerich, Marc; Henseler, Jörg; Koehler, Annette

2017-01-01

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

Audits of radiopharmaceutical formulations

International Nuclear Information System (INIS)

Castronovo, F.P. Jr.

1992-01-01

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

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

Science.gov (United States)

Brooks, Keith; And Others

1979-01-01

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

39 CFR 111.1 - Mailing Standards of the United States Postal Service, Domestic Mail Manual; incorporated by...

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Mailing Standards of the United States Postal Service, Domestic Mail Manual; incorporated by reference of regulations governing domestic mail services... the approval of the Director of the Federal Register.” In conformity with that provision, and with 39...

20 CFR 655.180 - Audit.

Science.gov (United States)

2010-04-01

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

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

POLLUTION PREVENTION OPPORTUNITY ASSESSMENT - U.S. POSTAL INSPECTION SERVICE FORENSIC & TECHNICAL SERVICES DIVISION - NATIONAL FORENSIC LABORATORY, DULLES, VIRGINIA

Science.gov (United States)

The United States Postal Service (USPS) in cooperation with EPA's National Risk Management Research Laboratory (NRMRL) is engaged in an effort to integrate waste prevention and recycling activities into the waste management programs at Postal facilities. This report describes the...

28 CFR 33.51 - Audit.

Science.gov (United States)

2010-07-01

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

Complex logistics audit system

Directory of Open Access Journals (Sweden)

Zuzana Marková

2010-02-01

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

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

OpenAIRE

Chis Anca Oana; Danescu Tatiana

2013-01-01

Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic ...

Environmental auditing: Theory and applications

Science.gov (United States)

Thompson, Dixon; Wilson, Melvin J.

1994-07-01

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

Audit Management System

CERN Document Server

Alconada, Federico

2015-01-01

In the need of renewing their system, the Internal Audit department has given a proposal for building a new one. Taking into consideration the problems of their system they elaborated a requirement's list with the functionalities and features they were expecting from the new management system. This new system would be primarily for the use of the Internal Audit staff but it would also support the follow-up of internal audit recommendations by potentially all CERN staff members.

A Review on Audit Quality Factors

OpenAIRE

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

2014-01-01

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

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

National Research Council Canada - National Science Library

2005-01-01

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

24 CFR 236.901 - Audit.

Science.gov (United States)

2010-04-01

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

Fuzzy audit risk modeling algorithm

Directory of Open Access Journals (Sweden)

Zohreh Hajihaa

2011-07-01

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

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

OpenAIRE

Grace N. Rgg, Hermin

2015-01-01

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

Development of National Technology Audit Policy

Directory of Open Access Journals (Sweden)

Subiyanto Subiyanto

2017-07-01

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

Audit committee: Some evidence from Malaysia.

Directory of Open Access Journals (Sweden)

Zulkarnain Muhamad Sori

2006-11-01

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

Morocco : Spanish postal administration after 1912 and Morocco during the Spanish Civil War and the Second World War

NARCIS (Netherlands)

Dietz, A.J.

2017-01-01

An earlier version of (parts of) APH 5 was published as African Studies Centre Leiden Working Paper 125 / 2016: "A postal history of the First World War in Africa and its aftermath - German colonies/postal areas : V Morocco", written by Ton Dietz.

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

African Journals Online (AJOL)

user

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

Acurácia de informações sobre classes de medicamentos obtidas com questionário postal aplicado a idosos - Rio de Janeiro, RJ Accuracy of drug class information obtained from a postal questionnaire to elderly respondents

Directory of Open Access Journals (Sweden)

Maria Estrella L. Vasconcelos

2009-12-01

Full Text Available OBJETIVOS: verificar a confiabilidade e a validade das informações sobre medicamentos obtidas em questionário postal, respondido por idosos, sendo a entrevista face a face o padrão-ouro. MÉTODOS: estudo seccional (Perfil de Utilização de Medicamentos por Aposentados Brasileiros, onde foram utilizadas duas abordagens (postal e domiciliar para coleta de informações de aposentados pelo Instituto Nacional do Seguro Social (INSS com sessenta anos de idade ou mais. Foram utilizadas também as estatísticas kappa (simples (k, ajustado (PABAK e ponderado, índices de correlação intra-classe, indicadores de sensibilidade e especificidade, e o gráfico de Luiz et al. RESULTADOS: 234 idosos (M = 42%; F = 58% responderam às duas abordagens (média = 71,7 anos. A concordância entre postal e entrevista domiciliar foi excelente (k = 0,94 para hipoglicemiantes; muito boa (k = 0,83-0,82 para inibidores da enzima conversora de angiotensina e anti-hipertensivos; boa (k = 0,71 para diuréticos; e razoável (k = 0,47 para antiinflamatórios não esteróides. A concordância foi boa (k = 0,61 para o número total de medicamentos usados. A validade da abordagem postal foi elevada, às vezes total, para os fármacos empregados no tratamento do diabetes (sensibilidade e especificidade = 100%, seguidos dos anti-hipertensivos. Os menores valores obtidos foram para antiinflamatórios não esteróides (sensibilidade = 64%; especificidade = 88%. CONCLUSÃO: a abordagem postal pode ser usada para se obter informações acuradas sobre classes de medicamentos usados por população com idade igual ou superior a 60 anos, considerando idosos com perfil social semelhante ao dos beneficiários do INSS.OBJECTIVES: to determine the reproducibility and validity of information on medication obtained in a postal questionnaire, with face-to-face interviews providing the gold standard. METHODS: cross-sectional study (Perfil de Utilização de Medicamentos por Aposentados

78 FR 51678 - Market Tests of Experimental Postal Products

Science.gov (United States)

2013-08-21

... Gift Cards market test on April 28, 2011.\\11\\ The market test enabled customers to purchase a gift card... United States Postal Service for Temporary Extension of Gift Cards Market Test, June 18, 2013; Docket No... authorized the market test to proceed subject to the condition that the sale of gift cards be limited to...

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 ...

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

Directory of Open Access Journals (Sweden)

Yeni Kuntari

2017-09-01

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

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

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

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

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

Directory of Open Access Journals (Sweden)

Luis Antonio Lay

2017-12-01

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

29 CFR 96.12 - Audit requirements.

Science.gov (United States)

2010-07-01

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

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.

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.

Assessment of paediatric clinical audit.

LENUS (Irish Health Repository)

Perrem, L M

2012-02-01

Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.

29 CFR 99.230 - Audit costs.

Science.gov (United States)

2010-07-01

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

32 CFR 37.1325 - Periodic audit.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...

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

Energy Technology Data Exchange (ETDEWEB)

Hasanbeigi, Ali; Price, Lynn

2010-10-07

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

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

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

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

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.

Communication of Audit Risk to Students.

Science.gov (United States)

Alderman, C. Wayne; Thompson, James H.

1986-01-01

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

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

Directory of Open Access Journals (Sweden)

Zinaida P. Arharova

2013-01-01

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

Auditing wildlife

Directory of Open Access Journals (Sweden)

B.K. Reilly

2003-12-01

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

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.

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

Directory of Open Access Journals (Sweden)

Jagdish PATHAK

2010-01-01

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

Piloting laboratory quality system management in six health facilities in Nigeria.

Directory of Open Access Journals (Sweden)

Henry Mbah

Full Text Available Achieving accreditation in laboratories is a challenge in Nigeria like in most African countries. Nigeria adopted the World Health Organization Regional Office for Africa Stepwise Laboratory (Quality Improvement Process Towards Accreditation (WHO/AFRO- SLIPTA in 2010. We report on FHI360 effort and progress in piloting WHO-AFRO recognition and accreditation preparedness in six health facility laboratories in five different states of Nigeria.Laboratory assessments were conducted at baseline, follow up and exit using the WHO/AFRO- SLIPTA checklist. From the total percentage score obtained, the quality status of laboratories were classified using a zero to five star rating, based on the WHO/AFRO quality improvement stepwise approach. Major interventions include advocacy, capacity building, mentorship and quality improvement projects.At baseline audit, two of the laboratories attained 1- star while the remaining four were at 0- star. At follow up audit one lab was at 1- star, two at 3-star and three at 4-star. At exit audit, four labs were at 4- star, one at 3-star and one at 2-star rating. One laboratory dropped a 'star' at exit audit, while others consistently improved. The two weakest elements at baseline; internal audit (4% and occurrence/incidence management (15% improved significantly, with an exit score of 76% and 81% respectively. The elements facility and safety was the major strength across board throughout the audit exercise.This effort resulted in measurable and positive impact on the laboratories. We recommend further improvement towards a formal international accreditation status and scale up of WHO/AFRO- SLIPTA implementation in Nigeria.

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

Science.gov (United States)

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

2013-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2016-04-01

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

Audits as a Vaccine or Just Aspirin?

Directory of Open Access Journals (Sweden)

Jagrič Timotej

2017-12-01

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

Performance audit procedures for opacity monitors

International Nuclear Information System (INIS)

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

1987-04-01

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

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

Directory of Open Access Journals (Sweden)

Siti Elda Hiererra

2014-12-01

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

Archaeology audit program final report

Energy Technology Data Exchange (ETDEWEB)

NONE

2009-04-15

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

Nurses' participation in audit: a regional study.

Science.gov (United States)

Cheater, F M; Keane, M

1998-03-01

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

Audit in small and medium business

OpenAIRE

Marešová, Edita

2009-01-01

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

Environmental audits: A lawyer's perspective

International Nuclear Information System (INIS)

Walls, S.K.

1992-01-01

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

The use of safety audits

International Nuclear Information System (INIS)

Waldram, I.M.

1991-01-01

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

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

OpenAIRE

Victoria FIRESCU

2014-01-01

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

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

NARCIS (Netherlands)

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

2004-01-01

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

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

OpenAIRE

Yati Nurhajati

2015-01-01

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

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.

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

National Research Council Canada - National Science Library

2004-01-01

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

ANALYSIS AND PERSPECTIVES OF PRIVATE POSTAL AND COURIER SERVICES IN ROMANIA DURING 2009-2015

Directory of Open Access Journals (Sweden)

Silviu Dorin GEORGESCU

2013-11-01

Full Text Available Services occupy an important role in a country’s economic development. At present, services sector is under a continuous change and diversification, for this reason theoretical and practical approaches are both difficult and controversial. Services have complex forms of manifestation, being involved in all compartments of economic and social life; have a heterogeneous character (Criveanu, 2009, p.13. The evaluation and measurement of postal services sector through some indicators, such as: the population occupied in this sector and its change in time; internal and international traffic of mail; degree of employees’ burden. The development of postal and courier sector during the period preceding 2009 was influenced by external factors such as the growth of the GDP, the development of niche segments, the ascending trend being a normal consequence of the evolution of the entire national economy. Although the field of postal services has felt the evolution of national economy and the effects of the economic crisis, the strategies adopted by private companies in this sector have demonstrated the necessity of knowing the market, its evolutions and perspectives. The present paper aims at analyzing the evolution of postal and courier services in Romania during 2009-2012, a period marked by the profound economic crisis which affected Romania and the European Union, as well as the perspectives regarding the number of employees in this sector within private companies in Romania during 2013-2015 using statistical methods to forecast the employed population in private companies in this sector.

Audit culture revisited

DEFF Research Database (Denmark)

Shore, Cris; Wright, Susan

2015-01-01

the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

24 CFR 511.74 - Audit.

Science.gov (United States)

2010-04-01

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

Software Engineering Reviews and Audits

CERN Document Server

Summers, Boyd L

2011-01-01

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

7 CFR 3052.230 - Audit costs.

Science.gov (United States)

2010-01-01

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

38 CFR 41.230 - Audit costs.

Science.gov (United States)

2010-07-01

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

AUDIT plan documenting method

International Nuclear Information System (INIS)

Cornecsu, M.

1995-01-01

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

The New Architecture for Auditing Standards

OpenAIRE

Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

2009-01-01

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

Application of summative content analysis to a postal questionnaire.