WorldWideScience

Sample records for postal dose audit

  1. Validating dose rate calibration of radiotherapy photon beams through IAEA/WHO postal audit dosimetry service

    International Nuclear Information System (INIS)

    Jangda, A.Q.; Hussein, S.

    2012-01-01

    In external beam radiation therapy (EBRT), the quality assurance (QA) of the radiation beam is crucial to the accurate delivery of the prescribed dose to the patient. One of the dosimetric parameters that require monitoring is the beam output, specified as the dose rate on the central axis under reference conditions. The aim of this project was to validate dose rate calibration of megavoltage photon beams using the International Atomic Energy Agency (IAEA)/World Health Organisation (WHO) postal audit dosimetry service. Three photon beams were audited: a 6 MV beam from the low-energy linac and 6 and 18 MV beams from a dual high-energy linac. The agreement between our stated doses and the IAEA results was within 1% for the two 6 MV beams and within 2% for the 18 MV beam. The IAEA/WHO postal audit dosimetry service provides an independent verification of dose rate calibration protocol by an international facility. (author)

  2. Validating dose rate calibration of radiotherapy photon beams through IAEA/WHO postal audit dosimetry service.

    Science.gov (United States)

    Jangda, Abdul Qadir; Hussein, Sherali

    2012-05-01

    In external beam radiation therapy (EBRT), the quality assurance (QA) of the radiation beam is crucial to the accurate delivery of the prescribed dose to the patient. One of the dosimetric parameters that require monitoring is the beam output, specified as the dose rate on the central axis under reference conditions. The aim of this project was to validate dose rate calibration of megavoltage photon beams using the International Atomic Energy Agency (IAEA)/World Health Organisation (WHO) postal audit dosimetry service. Three photon beams were audited: a 6 MV beam from the low-energy linac and 6 and 18 MV beams from a dual high-energy linac. The agreement between our stated doses and the IAEA results was within 1% for the two 6 MV beams and within 2% for the 18 MV beam. The IAEA/WHO postal audit dosimetry service provides an independent verification of dose rate calibration protocol by an international facility.

  3. IAEA/WHO TLD postal dose audit service and high precision measurements for radiotherapy level dosimetry

    International Nuclear Information System (INIS)

    Izewska, J.; Bera, P.; Vatnitsky, S.

    2002-01-01

    Since 1969 the International Atomic Energy Agency, together with the World Health Organization, has performed postal TLD audits to verify calibration of radiotherapy beams in developing countries. The TLD programme also monitors activities of Secondary Standard Dosimetry Laboratories (SSDLs). The programme has checked approximately 4000 clinical beams in over 1100 hospitals, and in many instances significant errors have been detected in the beam calibration. Subsequent follow-up actions help to resolve the discrepancies, thus preventing further mistreatment of patients. The audits for SSDLs check the implementation of the dosimetry protocol in order to assure proper dissemination of dosimetry standards to the end-users. The TLD audit results for SSDLs show good consistency in the basic dosimetry worldwide. New TLD procedures and equipment have recently been introduced by the IAEA that include a modified TLD calibration methodology and computerised tools for automation of dose calculation from TLD readings. (author)

  4. 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

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

    International Nuclear Information System (INIS)

    Mizuno, Hideyuki; Fukumura, Akifumi; Fukahori, Mai; Sakata, Suoh; Yamashita, Wataru; Takase, Nobuhiro; Yajima, Kaori; Katayose, Tetsurou; Abe-Sakama, Kyoko; Kanai, Tatsuaki; Kusano, Yohsuke; Shimbo, Munefumi

    2014-01-01

    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

  6. 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.

  7. 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)

  8. Experiences on the implementation of a postal auditing service to know teletherapy doses using Cobalt 60 attained by the Secondary laboratory for dosimetric calibration from CPHR

    International Nuclear Information System (INIS)

    Campa, R.; Morales, J.A.; Molina, D.; Dominguez, L.

    1998-01-01

    This paper analyzes experiences gained by LSCD from CPHR on the implementation and validation of a postal auditing system. The system checks doses absorbed by water for teletherapy equipment using Cobalt 60. The verification was made with Chinese DTL type JR 1152F (microbars) introduced in capsules developed and employed by IAEA in the postal auditing service for doses IAEA/WHO. The analysis includes the creation of groups of detectors based on their individual sensibility. They have a dispersion range that was almost 2%. Here irradiation was applied to a water dummy. Other tests employed were that for thermal treatment and calibration. Besides one auditing the effectiveness of the postal technique in two facilities using Cobalt 60. The methodology implemented helps to determine doses absorbed in reference conditions with a lower global uncertainty (k=2) (3.2%)

  9. 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)

  10. Postal audit in dental radiodiagnostics

    International Nuclear Information System (INIS)

    Novak, L.; Kroutilikova, D.

    2001-01-01

    According to Czech laws dental intraoral X-ray machines are classified as s imple sources of ionizing radiation . Consequently , their use is licensed on condition that an adequate quality assurance program is realized. In general, the programme is based on acceptance tests, status tests and constancy tests. The particular methods are specified in the recommendation [1] published by State Office for Nuclear Safety .Both the acceptance and status tests involve in situ measurements to control parameters of the X-ray machine and the developing process. Only persons who were licensed for such handling can do these measurements. The yearly status tests are very detailed and several years ' experience showed it might be advantageous to have a simpler method additionally available for purposes of the state supervision. Such a method is supposed as a postal audit. It should be simple enough to make the operation of the state supervision more effective but it also should provide sufficient information on radiation protection of the patients. Besides it should enable to prolong the period for the status tests ultimately .As for the postal audit, a small package containing a proper dosimetric set would be sent directly to the dentist who would treat it according to instructions. This paper describes such method that was developed in the National Radiation Protection Institute (NRPI) and results of pilot study that was carried out to test the method. The described method will be a helpful tool for the operation of the state supervision in the dental radiodiagnostics. The method will be implemented into the existing system of controls from 2002. Due to its simplicity and a quite rich content of information allows to check a big amount of the dental workplaces at once. It is supposed that one half of all Czech X-ray units will be checked in this way every year performed on state costs. It means 175 audits per month approximately. In this way, the operation of the quality

  11. 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)

  12. 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

  13. 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

  14. Postal TLD audit in radiotherapy in the Czech Republic

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  15. Postal dosimetry audit test for small photon beams

    International Nuclear Information System (INIS)

    Espinosa, María del Mar; Núñez, Luis; Muñiz, José Luis; Lagares, Juan Ignacio; Embid, Miguel; Gómez-Ros, José María

    2012-01-01

    Background and purpose: Small radiation beams ( 3 ) of TLD-100 inserted at 5 and 10 cm of depth in a cylindrical PMMA phantom designed for this purpose. This experimental system is mailed to the audited centres to be irradiated with beams of 1 and 3 cm of side or diameter. The prescribeddose is 1.5 Gy at 10 cm. The properties of this system were studied experimentally and by Monte Carlo (MC) simulation, before the external test. Results: Deviations between the prescribed and measured absorbed doses are below 5% for 69% (1 × 1 cm 2 beam) and 64% (3 × 3 cm 2 beam) of the audited centres. When deviations are above 5%, their causes have been investigated and led to corrections. Conclusion: The developed postal audit is suitable to verify the absorbed doses in small photon beams with an accuracy of 2.9% (1s).

  16. Postal TLD audits in radiotherapy in the Czech Republic: current status, experience and potential

    International Nuclear Information System (INIS)

    Ekendahl, Daniela; Kapucianova, Michaela; Dufek, Vladimir

    2014-01-01

    The paper deals with practice and performance of postal TLD audits in radiotherapy with emphasis on the possibilities of application of the advanced versions that were developed following up technological progress in radiotherapy. The new methodologies of the TLD audit are focused specifically on up-to-date linear accelerators, equipped with multileaf collimators, and modern treatment planning systems. The dose is checked by the TLD not only for reference conditions but also in conditions of radiation fields influenced by presence of inhomogeneities in the irradiated volume. As regards small radiation fields, the check also includes dose profile verification using gafchromic films. The methodologies were tested within pilot studies performed in collaboration with some Czech radiotherapy centers. The results and experience gave evidence of the usefulness and appropriateness of the new TLD audit methodologies. (orig.)

  17. 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

  18. A Method of Postal Audit in Dental Radiodiagnostics

    International Nuclear Information System (INIS)

    Kroutilikova, D.; Novak, L.

    2001-01-01

    Full text: The National Radiation Protection Institute (NRPI) develops a new method for independent control of radiodiagnostic dental intraoral units for purposes of state supervision. The method is aimed to check not only basic dosimetric characteristics of the unit, but also conditions of developing process used by dentists. It is considered as a postal audit. The dosimetric part of the method includes irradiation of a radiographic film along with an attached TLD in order to check Ka output, field size and exposition reproducibility. The developing process is checked by means of dental films and a standardised dental phantom. The dentist is asked to develop a dental film irradiated under reference conditions by NRPI, and on the other hand to irradiate his own dental film using the phantom, that will be developed later by NRPI. Comparison of both the dental films provides information about developing process quality. It also indicates a relation between applied Ka and developing process at the place. The method is supposed to simplify the state supervision operation in the field of dental radiodiagnostics. (author)

  19. TLD Postal service for quality audits of beams of Co-60 in reference conditions in Cuba

    International Nuclear Information System (INIS)

    Gutierrez L, S.; Walwyn S, G.; Alonso V, G.

    2006-01-01

    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

  20. Dental radiography ten years ago and now: overview of results of postal TLD audit

    International Nuclear Information System (INIS)

    Vtelenska, M.; Novak, L.

    2014-01-01

    Since 2002, regular postal audit in dental radiography organized by NRPI Prague belongs to basic radiography QA/QC tools in the Czech Republic. The measured parameters are incident air kerma, field size, and exposure reproducibility. The overall quality of the dental radiograph is also assessed. Ten-year summary of the audit results is presented here. (authors)

  1. Pilot postal audits in radiotherapy for 60Co in non-reference conditions in Cuba: practical consideration and preliminary results

    International Nuclear Information System (INIS)

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

    2008-01-01

    Discusses the practical consideration and preliminary results of the Cuban's SSDL in Pilot Postal Audit in Radiotherapy for Co-60 in non-reference conditions under IAEA Coordinated Research Project E2.40.12. A strategy for national TLD audit programmes has been developed by the international Atomic Energy Agency (IAEA). It involves progression through three sequential dosimetry audit steps. The first step audits are for the beam output in reference conditions for photon beams. The second step audits are for the dose in reference and non-reference conditions on the beam axis for photon beams. The third step audits involve measurements of the dose in reference, and non-reference conditions off-axis for open and wedged symmetric and symmetric fields for photon beams. Under coordinated research project E2.40.12 were characterized 100 micro rods. 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. The TLD signal was read using HARSHAW 2000C/B reader. Based on the IAEA standard TLD holder for photon beams, a TLD holder was developed with horizontal arm to enable measurements 5 cm off the central axis. Successful results in two external trial carried out using the IAEA TLD service in the years 2003 - 2004 were obtained. Five 5 facilities were considered to be included in the Pilot Audit Audits in Radiotherapy for Co-60 in non reference conditions (on-axis) in the year 2003, according to recommendation of External Audit Group (EAG). For the year 2004 were considered only 3 facilities in the Pilot Audit Audits in Radiotherapy for Co-60 in non reference conditions (off-axis). Extend the postal dose audits to the rest of the institutions around the country. The participation in these audits promotes a major understanding of the physicists

  2. Establishment of postal audit system in intensity-modulated radiotherapy by radiophotoluminescent glass dosimeters and a radiochromic film.

    Science.gov (United States)

    Okamoto, Hiroyuki; Minemura, Toshiyuki; Nakamura, Mitsuhiro; Mizuno, Hideyuki; Tohyama, Naoki; Nishio, Teiji; Wakita, Akihisa; Nakamura, Satoshi; Nishioka, Shie; Iijima, Kotaro; Fujiyama, Daisuke; Itami, Jun; Nishimura, Yasumasa

    2018-04-01

    We developed an efficient postal audit system to independently assess the delivered dose using radiophotoluminescent glass dosimeters (RPLDs) and the positional differences of fields using EBT3 film at the axial plane for intensity-modulated radiotherapy (IMRT). The audit phantom had a C-shaped target structure as a planning target volume (PTV) with four measurement points for the RPLDs and a cylindrical structure as the organ at risk (OAR) for one measurement point. The phantoms were sent to 24 institutions. Point dose measurements with a 0.6 cm 3 PTW farmer chamber were also performed to justify glass dosimetry in IMRT. The measured dose with the RPLDs was compared to the calculated dose in the institution's treatment planning system (TPS). The mean ± 1.96σ of the ratio of the measured dose with the RPLDs to the farmer chamber was 0.997 ± 0.024 with no significant difference (p = .175). The investigations demonstrated that glass dosimetry was reliable with a high measurement accuracy comparable to the chamber. The mean ± 1.96σ for the dose differences with a reference of the TPS dose for the PTV and the OAR was 0.1 ± 2.5% and -2.1 ± 17.8%, respectively. The mean ± 1.96σ for the right-left and the anterior-posterior direction was -0.9 ± 2.8 and 0.5 ± 1.4 mm, respectively. This study is the first report to justify glass dosimetry for implementation in IMRT audit in Japan. We demonstrate that our postal audit system has high accuracy with a high-level criterion of 3%/3 mm. Copyright © 2018 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  3. 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)

  4. 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)

  5. 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.

  6. IAEA/ WHO TLD postal dose intercomparison results in Bangladesh

    International Nuclear Information System (INIS)

    Mollah, A.S.; Bhuiyan, N.U.; Rahman, S.

    2001-01-01

    Full text: For the accurate delivery of prescribed dose to the patients, high precision and accuracy in radiation dosimetry is required. The hospital/medical physicist is responsible for the accurate delivery of whole planned radiation doses to the patients prescribed by the radio therapist. The proper delivery of radiation doses depends upon the accurate output measurements of doses from the therapy machines. In Bangladesh, only six 60 Co units and five deep therapy machines are in use. Some more are expected to be installed soon. Still in 2001, none of the Government radiotherapy centers in Bangladesh was properly equipped with medical physicists as well as radiotherapy dosimetry equipment. Bangladesh Atomic Energy Commission (BAEC) is responsible for radiation safety in Bangladesh and BAEC has assigned Secondary Standard Dosimetry Laboratory (SSDL) of Bangladesh for providing dosimetry calibration to all radiotherapy centers in Bangladesh. The output measurements of therapy machines are performed once in a year by SSDL and the results are compared by participating in the annual TLD postal dose intercomparison program organized by IAEA/WHO SSDL Network. The absorbed dose to water is determined using IAEA dosimetry protocol (TRS 277 and 381) and water phantom of size 30 x 30 x 30 cm 3 , The measurements of SSDL are traceable to NPL of UK. The accuracy achieved in SSDL, Bangladesh has been found better than ± 3.5%, which is within the prescribed limit of dosimetry standard of IAEA. The methodology of output dose measurements in different radiotherapy centers in Bangladesh is described along with the IAEA/WHO intercomparison results

  7. The quality of dental radiography in the Czech Republic - Results of a TLD and film postal audit

    International Nuclear Information System (INIS)

    Novak, L.

    2006-01-01

    Since 2002, the postal audit in dental radiography has been supplementing standard quality control (QC) tools for dental intraoral X-ray machines. An aim of the audit is to check basic X-ray machine parameters (field size, exposure reproducibility), and a quality of the whole process of diagnostic imaging (entrance surface air-kerma measurement, a check of film processing and an image quality evaluation). The standard QC tests, performed by private companies, check mainly the X-ray unit. Conversely, the audit gives better information about the patient examination practices. During the period of January 2002 to May 2004 ∼4000 audits were performed. The results confirmed that main problems in dental radiography are due to incorrect film processing, non-optimised setting of the exposure parameters and use of obsolete X-ray machines. Only ∼30% of performed audits were satisfactory with respect to all checked parameters. (authors)

  8. 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

  9. 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.

  10. Audit of radiation dose to patients during coronary angiography

    International Nuclear Information System (INIS)

    Livingstone, Roshan S.; Chandy, Sunil; Peace, Timothy B.S.; George, Paul V.; John, Bobby; Pati, Purendra

    2007-01-01

    There is a widespread concern about radiation doses imparted to patients during cardiology procedures in the medical community. The current study intends to audit and optimize radiation dose to patients undergoing coronary angiography performed using two dedicated cardiovascular machines

  11. 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)

  12. 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)

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

    International Nuclear Information System (INIS)

    Morales, J.A.; Campa, R.

    1998-01-01

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

  14. Dose tracking and dose auditing in a comprehensive computed tomography dose-reduction program.

    Science.gov (United States)

    Duong, Phuong-Anh; Little, Brent P

    2014-08-01

    Implementation of a comprehensive computed tomography (CT) radiation dose-reduction program is a complex undertaking, requiring an assessment of baseline doses, an understanding of dose-saving techniques, and an ongoing appraisal of results. We describe the role of dose tracking in planning and executing a dose-reduction program and discuss the use of the American College of Radiology CT Dose Index Registry at our institution. We review the basics of dose-related CT scan parameters, the components of the dose report, and the dose-reduction techniques, showing how an understanding of each technique is important in effective auditing of "outlier" doses identified by dose tracking. Copyright © 2014 Elsevier Inc. All rights reserved.

  15. Audit of radiation dose during balloon mitral valvuloplasty procedure

    International Nuclear Information System (INIS)

    Livingstone, Roshan S; Chandy, Sunil; Peace, B S Timothy; George, Paul; John, Bobby; Pati, Purendra

    2006-01-01

    Radiation doses to patients during cardiological procedures are of concern in the present day scenario. This study was intended to audit the radiation dose imparted to patients during the balloon mitral valvuloplasty (BMV) procedure. Thirty seven patients who underwent the BMV procedure performed using two dedicated cardiovascular machines were included in the study. The radiation doses imparted to patients were measured using a dose area product (DAP) meter. The mean DAP value for patients who underwent the BMV procedure from one machine was 19.16 Gy cm 2 and from the other was 21.19 Gy cm 2 . Optimisation of exposure parameters and radiation doses was possible for one machine with the use of appropriate copper filters and optimised exposure parameters, and the mean DAP value after optimisation was 9.36 Gy cm 2

  16. Audit of radiation dose during balloon mitral valvuloplasty procedure

    Energy Technology Data Exchange (ETDEWEB)

    Livingstone, Roshan S [Department of Radiology, Christian Medical College, Vellore-632004, TN (India); Chandy, Sunil [Department of Cardiology, Christian Medical College, Vellore-632004, TN (India); Peace, B S Timothy [Department of Radiology, Christian Medical College, Vellore-632004, TN (India); George, Paul [Department of Cardiology, Christian Medical College, Vellore-632004, TN (India); John, Bobby [Department of Cardiology, Christian Medical College, Vellore-632004, TN (India); Pati, Purendra [Department of Cardiology, Christian Medical College, Vellore-632004, TN (India)

    2006-12-15

    Radiation doses to patients during cardiological procedures are of concern in the present day scenario. This study was intended to audit the radiation dose imparted to patients during the balloon mitral valvuloplasty (BMV) procedure. Thirty seven patients who underwent the BMV procedure performed using two dedicated cardiovascular machines were included in the study. The radiation doses imparted to patients were measured using a dose area product (DAP) meter. The mean DAP value for patients who underwent the BMV procedure from one machine was 19.16 Gy cm{sup 2} and from the other was 21.19 Gy cm{sup 2}. Optimisation of exposure parameters and radiation doses was possible for one machine with the use of appropriate copper filters and optimised exposure parameters, and the mean DAP value after optimisation was 9.36 Gy cm{sup 2}.

  17. 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.

  18. Audits in high dose rate brachytherapy in Brazil

    International Nuclear Information System (INIS)

    Marechal, M.H.; Rosa, L.A.; Velasco, A.; Paiva, E. de; Goncalves, M.; Castelo, L.C.

    2002-01-01

    The lack of well established dosimetry protocols for HDR sources is a point of great concern regarding the uniformity of procedures within a particular country. The main objective of this paper is to report the results of an implementation of the audit program in dosimetry of high dose rate brachytherapy sources used by the radiation therapy centers in Brazil. In Brazil, among 169 radiotherapy centers, 35 have HDR brachytherapy systems. This program started in August 2001 and until now eight radiotherapy services were audited. The audit program consists of the visit in loco to each center and the evaluation of the intensity of the source with a well type chamber specially design for HDR 192 Ir sources. The measurements was carried out with a HDR1000PLUS Brachytherapy Well Type Chamber and a MAX 4000 Electrometer, both manufactured by Standard Imaging Inc. The chamber was calibrated in air kerma strength by the Accredited Dosimetry Calibration Laboratory, Department of Medical Physics, University of Wisconsin in the USA. The same chamber was calibrated in Brazil using a 192 lr high dose rate source whose intensity was determined by 60 Co gamma rays and 250 kV x rays interpolation methodology. The Nk of 60 Co and 250 kV x rays were provided by the Brazilian National Standard Laboratory for Ionizing Radiation (LMNRI)

  19. Optimizing Radiation Doses for Computed Tomography Across Institutions: Dose Auditing and Best Practices.

    Science.gov (United States)

    Demb, Joshua; Chu, Philip; Nelson, Thomas; Hall, David; Seibert, Anthony; Lamba, Ramit; Boone, John; Krishnam, Mayil; Cagnon, Christopher; Bostani, Maryam; Gould, Robert; Miglioretti, Diana; Smith-Bindman, Rebecca

    2017-06-01

    Radiation doses for computed tomography (CT) vary substantially across institutions. To assess the impact of institutional-level audit and collaborative efforts to share best practices on CT radiation doses across 5 University of California (UC) medical centers. In this before/after interventional study, we prospectively collected radiation dose metrics on all diagnostic CT examinations performed between October 1, 2013, and December 31, 2014, at 5 medical centers. Using data from January to March (baseline), we created audit reports detailing the distribution of radiation dose metrics for chest, abdomen, and head CT scans. In April, we shared reports with the medical centers and invited radiology professionals from the centers to a 1.5-day in-person meeting to review reports and share best practices. We calculated changes in mean effective dose 12 weeks before and after the audits and meeting, excluding a 12-week implementation period when medical centers could make changes. We compared proportions of examinations exceeding previously published benchmarks at baseline and following the audit and meeting, and calculated changes in proportion of examinations exceeding benchmarks. Of 158 274 diagnostic CT scans performed in the study period, 29 594 CT scans were performed in the 3 months before and 32 839 CT scans were performed 12 to 24 weeks after the audit and meeting. Reductions in mean effective dose were considerable for chest and abdomen. Mean effective dose for chest CT decreased from 13.2 to 10.7 mSv (18.9% reduction; 95% CI, 18.0%-19.8%). Reductions at individual medical centers ranged from 3.8% to 23.5%. The mean effective dose for abdominal CT decreased from 20.0 to 15.0 mSv (25.0% reduction; 95% CI, 24.3%-25.8%). Reductions at individual medical centers ranged from 10.8% to 34.7%. The number of CT scans that had an effective dose measurement that exceeded benchmarks was reduced considerably by 48% and 54% for chest and abdomen, respectively. After

  20. 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)

  1. 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.

  2. Proposal of a postal system for Ir-192 sources calibration used in high dose rate brachytherapy with LiF:Mn:Ti thermoluminescent dosemeters

    International Nuclear Information System (INIS)

    Vieira, W.S.; Borges, J.C.; Almeida, C.E.V.

    1998-01-01

    A proposal in order to improve the brachytherapy quality control and to allow postal intercomparison of Ir-192 sources used in high dose rate brachytherapy has been presented. The LiF: Mn: Ti (TLD 100) detector has been selected for such purpose. The experimental array and the TLDs irradiation and calibration techniques, at the treatment units, have been specified in the light of more recent methodology of Ir-192 calibration sources. (Author)

  3. Audit on dose delivery by using TLD in Radiotherapy Centers in Malaysia

    International Nuclear Information System (INIS)

    Md Saion Salikin; Taiman Kadni; Husaini Salleh; Asmaliza Hashim; Hasrul Husham Hussain

    2004-01-01

    The External Audit Group (EAQ) is established and supported by IAEA. Its main objective is to audit the accuracy of dose delivery to patients in radiotherapy centres or hospitals in developing countries in IAEA member states. At MINT the operation of EAG is managed by Medical Physics Group and supported by Secondary Standard Dosimetry Laboratory (SSDL), MINT. The selected radiotherapy centers are supplied with TLD powder in capsule form, to be irradiated with the required radiation doses, by their physicists. The irradiated TLD is analysed at SSDL. The result of the audit for a few radiotherapy centres in Malaysia, is presented in brief in this paper. (Author)

  4. Quality audit for dose determination in the field of radiotherapy using TLD

    International Nuclear Information System (INIS)

    Kharita, M. H.; Anjak, O.

    2010-08-01

    Quality audit is one of the important procedures in radiotherapy centers in order to verify the accuracy of the delivered radiation doses. The aim of this work is to establish a procedure for dose audit using TL dosimeters and to apply this procedure in radiotherapy centers. TL Dosimeters were distributed to several radiotherapy centers in Syria and Lebanon (4 with Co-60 and 14 with high energy photon beam radiotherapy units). They were exposed to 2 Gy in order to make an intercomparison study of the absorbed dose in water determined under reference conditions. The results show that only two beams were outside the accepted range, which is ±3.5%. and the were within the accepted range. External Quality audit is one of the important procedures in field of radiotherapy dosimeter in order to verify the accuracy of the radiation doses delivered to patients. (Author)

  5. Proposal of a postal system for Ir-192 sources calibration used in high dose rate brachytherapy with LiF:Mn:Ti thermoluminescent dosemeters; Proposta de um sistema postal para a calibracao de fontes de {sup 192} Ir, utilizadas em braquiterapia de alta taxa de dose, com dosimetros termoluminescentes de LiF: Mn: Ti

    Energy Technology Data Exchange (ETDEWEB)

    Vieira, W.S.; Borges, J.C.; Almeida, C.E.V. [Instituto de Radioprotecao e Dosimetria. CNEN Caixa Postal 37750, 22780-160, Rio de Janeiro (Brazil)

    1998-12-31

    A proposal in order to improve the brachytherapy quality control and to allow postal intercomparison of Ir-192 sources used in high dose rate brachytherapy has been presented. The LiF: Mn: Ti (TLD 100) detector has been selected for such purpose. The experimental array and the TLDs irradiation and calibration techniques, at the treatment units, have been specified in the light of more recent methodology of Ir-192 calibration sources. (Author)

  6. Chloral hydrate sedation in radiology: retrospective audit of reduced dose

    International Nuclear Information System (INIS)

    Bracken, Jennifer; Heaslip, Ingrid; Ryan, Stephanie

    2012-01-01

    Chloral hydrate (CH) is safe and effective for sedation of suitable children. The purpose of this study was to assess whether adequate sedation is achieved with reduced CH doses. We retrospectively recorded outpatient CH sedations over 1 year. We defined standard doses of CH as 50 mg/kg (infants) and 75 mg/kg (children >1 year). A reduced dose was defined as at least 20% lower than the standard dose. In total, 653 children received CH sedation (age, 1 month-3 years 10 months), 42% were given a reduced initial dose. Augmentation dose was required in 10.9% of all children, and in a higher proportion of children >1 year (15.7%) compared to infants (5.7%; P 1 year (95.3%; P = 0.03). A reduced initial dose had no negative effect on outcome (P = 0.19) or time to sedation. No significant complications were seen. We advocate sedation with reduced CH doses (40 mg/kg for infants; 60 mg/kg for children >1 year of age) for outpatient imaging procedures when the child is judged to be quiet or sleepy on arrival. (orig.)

  7. Chloral hydrate sedation in radiology: retrospective audit of reduced dose

    Energy Technology Data Exchange (ETDEWEB)

    Bracken, Jennifer [Children' s University Hospital, Radiology Department, Dublin (Ireland); Royal Children' s Hospital, Department of Medical Imaging, Parkville, Victoria (Australia); Heaslip, Ingrid; Ryan, Stephanie [Children' s University Hospital, Radiology Department, Dublin (Ireland)

    2012-03-15

    Chloral hydrate (CH) is safe and effective for sedation of suitable children. The purpose of this study was to assess whether adequate sedation is achieved with reduced CH doses. We retrospectively recorded outpatient CH sedations over 1 year. We defined standard doses of CH as 50 mg/kg (infants) and 75 mg/kg (children >1 year). A reduced dose was defined as at least 20% lower than the standard dose. In total, 653 children received CH sedation (age, 1 month-3 years 10 months), 42% were given a reduced initial dose. Augmentation dose was required in 10.9% of all children, and in a higher proportion of children >1 year (15.7%) compared to infants (5.7%; P < 0.001). Sedation was successful in 96.7%, and more frequently successful in infants (98.3%) than children >1 year (95.3%; P = 0.03). A reduced initial dose had no negative effect on outcome (P = 0.19) or time to sedation. No significant complications were seen. We advocate sedation with reduced CH doses (40 mg/kg for infants; 60 mg/kg for children >1 year of age) for outpatient imaging procedures when the child is judged to be quiet or sleepy on arrival. (orig.)

  8. Educational audit on drug dose calculation learning in a Tanzanian ...

    African Journals Online (AJOL)

    Background: Patient safety is a key concern for nurses; ability to calculate drug ... Specific objectives were to assess learning from targeted teaching, to identify problem areas in perfor- .... this could result in reduced risk of drug dose error in.

  9. A system for the quality audit of treatment dose delivery in radiotherapy

    International Nuclear Information System (INIS)

    Williams, J.R.; Bradnam, M.S.; McCurrach, G.M.; Deehan, C.; Johnston, S.

    1991-01-01

    Treatment planning is a process requiring the cooperation of a number of different staff groups. The possibility for error is well recognised and quality control procedures are necessary to ensure that the chances of errors in planning leading to incorrect treatments are as low as possible. An audit system is described which is based on the calculation of the dose delivered to the patient using the parameters set for treatment as input data. The calculated dose is compared with the prescribed dose and errors greater than a defined limit are flagged. During a period of 19 months during which this audit procedure has been operating a total of 14 errors in excess of 5 percent were discovered and corrected, this is approximately 0.5 percent of the total number of plans checked. (author). 10 refs.; 1 fig.; 1 tab

  10. Patient radiation dose audits for fluoroscopically guided interventional procedures

    International Nuclear Information System (INIS)

    Balter, Stephen; Rosenstein, Marvin; Miller, Donald L.; Schueler, Beth; Spelic, David

    2011-01-01

    Purpose: Quality management for any use of medical x-ray imaging should include monitoring of radiation dose. Fluoroscopically guided interventional (FGI) procedures are inherently clinically variable and have the potential for inducing deterministic injuries in patients. The use of a conventional diagnostic reference level is not appropriate for FGI procedures. A similar but more detailed quality process for management of radiation dose in FGI procedures is described. Methods: A method that takes into account both the inherent variability of FGI procedures and the risk of deterministic injuries from these procedures is suggested. The substantial radiation dose level (SRDL) is an absolute action level (with regard to patient follow-up) below which skin injury is highly unlikely and above which skin injury is possible. The quality process for FGI procedures collects data from all instances of a given procedure from a number of facilities into an advisory data set (ADS). An individual facility collects a facility data set (FDS) comprised of all instances of the same procedure at that facility. The individual FDS is then compared to the multifacility ADS with regard to the overall shape of the dose distributions and the percent of instances in both the ADS and the FDS that exceed the SRDL. Results: Samples of an ADS and FDS for percutaneous coronary intervention, using the dose metric of reference air kerma (K a,r ) (i.e., the cumulative air kerma at the reference point), are used to illustrate the proposed quality process for FGI procedures. Investigation is warranted whenever the FDS is noticeably different from the ADS for the specific FGI procedure and particularly in two circumstances: (1) When the facility's local median K a,r exceeds the 75th percentile of the ADS and (2) when the percent of instances where K a,r exceeds the facility-selected SRDL is greater for the FDS than for the ADS. Conclusions: Analysis of the two data sets (ADS and FDS) and of the

  11. External Auditing on Absorbed Dose Using a Solid Water Phantom for Domestic Radiotherapy Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Choi, Chang Heon; Kim, Jung In; Park, Jong Min; Park, Yang Kyun; Ye, Sung Joon [Medical Research Center, Seoul National University College of Medicine, Seoul (Korea, Republic of); Cho, Kun Woo; Cho, Woon Kap [Radiation Research, Korean Institute of Nuclear Safety, Daejeon (Korea, Republic of); Lim, Chun Il [Korea Food and Drug Administration, Seoul (Korea, Republic of)

    2010-11-15

    We report the results of an external audit on the absorbed dose of radiotherapy beams independently performed by third parties. For this effort, we developed a method to measure the absorbed dose to water in an easy and convenient setup of solid water phantom. In 2008, 12 radiotherapy centers voluntarily participated in the external auditing program and 47 beams of X-ray and electron were independently calibrated by the third party's American Association of Physicists in Medicine (AAPM) task group (TG)-51 protocol. Even though the AAPM TG-51 protocol recommended the use of water, water as a phantom has a few disadvantages, especially in a busy clinic. Instead, we used solid water phantom due to its reproducibility and convenience in terms of setup and transport. Dose conversion factors between solid water and water were determined for photon and electron beams of various energies by using a scaling method and experimental measurements. Most of the beams (74%) were within {+-}2% of the deviation from the third party's protocol. However, two of 20 X-ray beams and three of 27 electron beams were out of the tolerance ({+-}3%), including two beams with a >10% deviation. X-ray beams of higher than 6 MV had no conversion factors, while a 6 MV absorbed dose to a solid water phantom was 0.4% less than the dose to water. The electron dose conversion factors between the solid water phantom and water were determined: The higher the electron energy, the less is the conversion factor. The total uncertainty of the TG-51 protocol measurement using a solid water phantom was determined to be {+-}1.5%. The developed method was successfully applied for the external auditing program, which could be evolved into a credential program of multi-institutional clinical trials. This dosimetry saved time for measuring doses as well as decreased the uncertainty of measurement possibly resulting from the reference setup in water.

  12. Optimization and audit of radiation dose during percutaneous transluminal coronary angioplasty

    International Nuclear Information System (INIS)

    Livingstone, Roshan S.; Timothy Peace, B.S.; Chandy, Sunil; Gorge, Paul V.; Pati, Purendra

    2007-01-01

    The percutaneous transluminal coronary angioplasty (PTCA) is one of the interventional procedures which impart high radiation doses to patients compared to the other cardiologic procedures. This study intends to audit and optimize radiation dose imparted to patients undergoing PTCA. Forty-four patients who underwent PTCA involving single or multiple stent placement guided under cardiovascular X-ray machine were included in the study. Radiation doses were measured using dose area product (DAP) meter for patients undergoing single and multiple stent placements during PTCA. A dose reduction of 27-47% was achieved using copper filters and optimal exposure parameters. The mean DAP values before optimization were 66.16 and 122.68 Gy cm 2 for single and multiple stent placement respectively. These values were 48.67 and 65.44 Gy cm 2 respectively after optimization. In the present scenario, due to the increase in the number of PTCAs performed and the associated risk from radiation, periodical audit of radiation doses for interventional procedures are recommended. (author)

  13. Validation of a large-scale audit technique for CT dose optimisation

    International Nuclear Information System (INIS)

    Wood, T. J.; Davis, A. W.; Moore, C. S.; Beavis, A. W.; Saunderson, J. R.

    2008-01-01

    The expansion and increasing availability of computed tomography (CT) imaging means that there is a greater need for the development of efficient optimisation strategies that are able to inform clinical practice, without placing a significant burden on limited departmental resources. One of the most fundamental aspects to any optimisation programme is the collection of patient dose information, which can be compared with appropriate diagnostic reference levels. This study has investigated the implementation of a large-scale audit technique, which utilises data that already exist in the radiology information system, to determine typical doses for a range of examinations on four CT scanners. This method has been validated against what is considered the 'gold standard' technique for patient dose audits, and it has been demonstrated that results equivalent to the 'standard-sized patient' can be inferred from this much larger data set. This is particularly valuable where CT optimisation is concerned as it is considered a 'high dose' technique, and hence close monitoring of patient dose is particularly important. (authors)

  14. Spasmodic dysphonia: a seven-year audit of dose titration and demographics in the Indian population.

    Science.gov (United States)

    Nerurkar, N K; Banu, T P

    2014-07-01

    This study aimed to evaluate the demographics of spasmodic dysphonia in the Indian population and to analyse the optimum dose titration of botulinum toxin type A in this group. A comparative analysis with international studies was also performed. The study involved a retrospective analysis and audit of botulinum toxin type A dose titration in spasmodic dysphonia patients who visited our voice clinic between January 2005 and January 2012. The average total therapeutic dose required for patients with adductor spasmodic dysphonia was 4.2 U per patient per vocal fold (total 8.4 U per patient), and for patients with abductor spasmodic dysphonia, it was 4.6 U per patient. Our audit revealed that 80 per cent of the spasmodic dysphonia patients were male, which contrasts dramatically with international studies, wherein around 80 per cent of spasmodic dysphonia patients were female. Our study also revealed a higher dose titration of botulinum toxin for the Indian spasmodic dysphonia population in both adductor and abductor spasmodic dysphonia cases.

  15. Development of a Monte Carlo multiple source model for inclusion in a dose calculation auditing tool.

    Science.gov (United States)

    Faught, Austin M; Davidson, Scott E; Fontenot, Jonas; Kry, Stephen F; Etzel, Carol; Ibbott, Geoffrey S; Followill, David S

    2017-09-01

    The Imaging and Radiation Oncology Core Houston (IROC-H) (formerly the Radiological Physics Center) has reported varying levels of agreement in their anthropomorphic phantom audits. There is reason to believe one source of error in this observed disagreement is the accuracy of the dose calculation algorithms and heterogeneity corrections used. To audit this component of the radiotherapy treatment process, an independent dose calculation tool is needed. Monte Carlo multiple source models for Elekta 6 MV and 10 MV therapeutic x-ray beams were commissioned based on measurement of central axis depth dose data for a 10 × 10 cm 2 field size and dose profiles for a 40 × 40 cm 2 field size. The models were validated against open field measurements consisting of depth dose data and dose profiles for field sizes ranging from 3 × 3 cm 2 to 30 × 30 cm 2 . The models were then benchmarked against measurements in IROC-H's anthropomorphic head and neck and lung phantoms. Validation results showed 97.9% and 96.8% of depth dose data passed a ±2% Van Dyk criterion for 6 MV and 10 MV models respectively. Dose profile comparisons showed an average agreement using a ±2%/2 mm criterion of 98.0% and 99.0% for 6 MV and 10 MV models respectively. Phantom plan comparisons were evaluated using ±3%/2 mm gamma criterion, and averaged passing rates between Monte Carlo and measurements were 87.4% and 89.9% for 6 MV and 10 MV models respectively. Accurate multiple source models for Elekta 6 MV and 10 MV x-ray beams have been developed for inclusion in an independent dose calculation tool for use in clinical trial audits. © 2017 American Association of Physicists in Medicine.

  16. Multidetector CT radiation dose optimisation in adults: short- and long-term effects of a clinical audit

    International Nuclear Information System (INIS)

    Tack, Denis; Jahnen, Andreas; Kohler, Sarah; Harpes, Nico; Back, Carlo; Maertelaer, Viviane de; Gevenois, Pierre Alain

    2014-01-01

    To report short- and long-term effects of an audit process intended to optimise the radiation dose from multidetector row computed tomography (MDCT). A survey of radiation dose from all eight MDCT departments in the state of Luxembourg performed in 2007 served as baseline, and involved the most frequently imaged regions (head, sinus, cervical spine, thorax, abdomen, and lumbar spine). CT dose index volume (CTDIvol), dose-length product per acquisition (DLP/acq), and DLP per examination (DLP/exa) were recorded, and their mean, median, 25th and 75th percentiles compared. In 2008, an audit conducted in each department helped to optimise doses. In 2009 and 2010, two further surveys evaluated the audit's impact on the dose delivered. Between 2007 and 2009, DLP/exa significantly decreased by 32-69 % for all regions (P < 0.001) except the lumbar spine (5 %, P = 0.455). Between 2009 and 2010, DLP/exa significantly decreased by 13-18 % for sinus, cervical and lumbar spine (P ranging from 0.016 to less than 0.001). Between 2007 and 2010, DLP/exa significantly decreased for all regions (18-75 %, P < 0.001). Collective dose decreased by 30 % and the 75th percentile (diagnostic reference level, DRL) by 20-78 %. The audit process resulted in long-lasting dose reduction, with DRLs reduced by 20-78 %, mean DLP/examination by 18-75 %, and collective dose by 30 %. (orig.)

  17. Multidetector CT radiation dose optimisation in adults: short- and long-term effects of a clinical audit

    Energy Technology Data Exchange (ETDEWEB)

    Tack, Denis [EpiCURA Hospital, Clinique Louis Caty, Department of Radiology, Baudour (Belgium); Jahnen, Andreas; Kohler, Sarah [CRP Henri Tudor, Luxembourg (Luxembourg); Harpes, Nico; Back, Carlo [Ministry of Health, Department of Radiation Protection, Luxembourg (Luxembourg); Maertelaer, Viviane de [Universite libre de Bruxelles, Institut de Recherche Interdisciplinaire en Biologie Humaine et Moleculaire and SBIM, Statistical Unit, Brussels (Belgium); Gevenois, Pierre Alain [Hopital Erasme, Department of Radiology, Brussels (Belgium)

    2014-01-15

    To report short- and long-term effects of an audit process intended to optimise the radiation dose from multidetector row computed tomography (MDCT). A survey of radiation dose from all eight MDCT departments in the state of Luxembourg performed in 2007 served as baseline, and involved the most frequently imaged regions (head, sinus, cervical spine, thorax, abdomen, and lumbar spine). CT dose index volume (CTDIvol), dose-length product per acquisition (DLP/acq), and DLP per examination (DLP/exa) were recorded, and their mean, median, 25th and 75th percentiles compared. In 2008, an audit conducted in each department helped to optimise doses. In 2009 and 2010, two further surveys evaluated the audit's impact on the dose delivered. Between 2007 and 2009, DLP/exa significantly decreased by 32-69 % for all regions (P < 0.001) except the lumbar spine (5 %, P = 0.455). Between 2009 and 2010, DLP/exa significantly decreased by 13-18 % for sinus, cervical and lumbar spine (P ranging from 0.016 to less than 0.001). Between 2007 and 2010, DLP/exa significantly decreased for all regions (18-75 %, P < 0.001). Collective dose decreased by 30 % and the 75th percentile (diagnostic reference level, DRL) by 20-78 %. The audit process resulted in long-lasting dose reduction, with DRLs reduced by 20-78 %, mean DLP/examination by 18-75 %, and collective dose by 30 %. (orig.)

  18. Multicentre knowledge sharing and planning/dose audit on flattening filter free beams for SBRT lung

    DEFF Research Database (Denmark)

    Hansen, C. R.; Sykes, J. R.; Barber, J.

    2015-01-01

    When implementing new technology into clinical practice, there will always be a need for large knowledge gain. The aim of this study was twofold, (I) audit the treatment planning and dose delivery of Flattening Filter Free (FFF) beam technology for Stereotactic Body Radiation Therapy (SBRT) of lung...... tumours across a range of treatment planning systems compared to the conventional Flatting Filter (FF) beams, (II) investigate how sharing knowledge between centres of different experience can improve plan quality. All vendor/treatment planning system (TPS) combinations investigated were able to produce...

  19. 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)

  20. Multicentre knowledge sharing and planning/dose audit on flattening filter free beams for SBRT lung

    Science.gov (United States)

    Hansen, C. R.; Sykes, J. R.; Barber, J.; West, K.; Bromley, R.; Szymura, K.; Fisher, S.; Sim, J.; Bailey, M.; Chrystal, D.; Deshpande, S.; Franji, I.; Nielsen, T. B.; Brink, C.; Thwaites, D. I.

    2015-01-01

    When implementing new technology into clinical practice, there will always be a need for large knowledge gain. The aim of this study was twofold, (I) audit the treatment planning and dose delivery of Flattening Filter Free (FFF) beam technology for Stereotactic Body Radiation Therapy (SBRT) of lung tumours across a range of treatment planning systems compared to the conventional Flatting Filter (FF) beams, (II) investigate how sharing knowledge between centres of different experience can improve plan quality. All vendor/treatment planning system (TPS) combinations investigated were able to produce acceptable treatment plans and the dose accuracy was clinically acceptable for all plans. By sharing knowledge between the different centres, the minor protocol violations (MPV) could be significantly reduced, from an average of 1.9 MPV per plan to 0.6 after such sharing of treatment planning knowledge. In particular, for the centres with less SBRT and/or volumetric- modulated arc therapy (VMAT) experience the MPV average per plan improved. All vendor/TPS combinations were also able to successfully deliver the FF and FFF SBRT VMAT plans. The plan quality and dose accuracy were found to be clinically acceptable.

  1. Multicentre knowledge sharing and planning/dose audit on flattening filter free beams for SBRT lung

    International Nuclear Information System (INIS)

    Hansen, C R; Nielsen, T B; Brink, C; Sykes, J R; Barber, J; West, K; Bromley, R; Szymura, K; Fisher, S; Sim, J; Bailey, M; Chrystal, D; Deshpande, S; Franji, I; Thwaites, D I

    2015-01-01

    When implementing new technology into clinical practice, there will always be a need for large knowledge gain. The aim of this study was twofold, (I) audit the treatment planning and dose delivery of Flattening Filter Free (FFF) beam technology for Stereotactic Body Radiation Therapy (SBRT) of lung tumours across a range of treatment planning systems compared to the conventional Flatting Filter (FF) beams, (II) investigate how sharing knowledge between centres of different experience can improve plan quality. All vendor/treatment planning system (TPS) combinations investigated were able to produce acceptable treatment plans and the dose accuracy was clinically acceptable for all plans. By sharing knowledge between the different centres, the minor protocol violations (MPV) could be significantly reduced, from an average of 1.9 MPV per plan to 0.6 after such sharing of treatment planning knowledge. In particular, for the centres with less SBRT and/or volumetric- modulated arc therapy (VMAT) experience the MPV average per plan improved. All vendor/TPS combinations were also able to successfully deliver the FF and FFF SBRT VMAT plans. The plan quality and dose accuracy were found to be clinically acceptable

  2. Design and implementation of a film dosimetry audit tool for comparison of planned and delivered dose distributions in high dose rate (HDR) brachytherapy

    Science.gov (United States)

    Palmer, Antony L.; Lee, Chris; Ratcliffe, Ailsa J.; Bradley, David; Nisbet, Andrew

    2013-10-01

    A novel phantom is presented for ‘full system’ dosimetric audit comparing planned and delivered dose distributions in HDR gynaecological brachytherapy, using clinical treatment applicators. The brachytherapy applicator dosimetry test object consists of a near full-scatter water tank with applicator and film supports constructed of Solid Water, accommodating any typical cervix applicator. Film dosimeters are precisely held in four orthogonal planes bisecting the intrauterine tube, sampling dose distributions in the high risk clinical target volume, points A and B, bladder, rectum and sigmoid. The applicator position is fixed prior to CT scanning and through treatment planning and irradiation. The CT data is acquired with the applicator in a near clinical orientation to include applicator reconstruction in the system test. Gamma analysis is used to compare treatment planning system exported RTDose grid with measured multi-channel film dose maps. Results from two pilot audits are presented, using Ir-192 and Co-60 HDR sources, with a mean gamma passing rate of 98.6% using criteria of 3% local normalization and 3 mm distance to agreement (DTA). The mean DTA between prescribed dose and measured film dose at point A was 1.2 mm. The phantom was funded by IPEM and will be used for a UK national brachytherapy dosimetry audit.

  3. Design and implementation of a film dosimetry audit tool for comparison of planned and delivered dose distributions in high dose rate (HDR) brachytherapy

    International Nuclear Information System (INIS)

    Palmer, Antony L; Bradley, David; Nisbet, Andrew; Lee, Chris; Ratcliffe, Ailsa J

    2013-01-01

    A novel phantom is presented for ‘full system’ dosimetric audit comparing planned and delivered dose distributions in HDR gynaecological brachytherapy, using clinical treatment applicators. The brachytherapy applicator dosimetry test object consists of a near full-scatter water tank with applicator and film supports constructed of Solid Water, accommodating any typical cervix applicator. Film dosimeters are precisely held in four orthogonal planes bisecting the intrauterine tube, sampling dose distributions in the high risk clinical target volume, points A and B, bladder, rectum and sigmoid. The applicator position is fixed prior to CT scanning and through treatment planning and irradiation. The CT data is acquired with the applicator in a near clinical orientation to include applicator reconstruction in the system test. Gamma analysis is used to compare treatment planning system exported RTDose grid with measured multi-channel film dose maps. Results from two pilot audits are presented, using Ir-192 and Co-60 HDR sources, with a mean gamma passing rate of 98.6% using criteria of 3% local normalization and 3 mm distance to agreement (DTA). The mean DTA between prescribed dose and measured film dose at point A was 1.2 mm. The phantom was funded by IPEM and will be used for a UK national brachytherapy dosimetry audit. (paper)

  4. Control of absorbed dose in radiotherapy with 60 Co units

    International Nuclear Information System (INIS)

    Penchev, V.; Constantinov, B.; Buchakliev, Z.

    2000-01-01

    A Network for External Quality Audit has been developed and established in Bulgaria by the Secondary Standard Dosimetry Laboratory (SSDL) - Sofia. The results prove the usefulness of the TL Postal Dose programme in helping Bulgarian radiotherapy departments improve and maintain the consistency of patient doses in clinically acceptable level. The participation of the SSDL-Sofia in the IAEA Quality Audit Programme confirms the quite satisfactory accuracy of the therapy level dose measurements and determination achieved. The role of the SSDL is critical in providing traceable calibration to hospitals

  5. Reduction of radiation doses in leg lengthening procedures by means of audit and computed tomography scanogram techniques

    International Nuclear Information System (INIS)

    Romanowski, C.A.J.; Sprigg, A.; Underwood, A.C.

    1994-01-01

    Children with congenital bone dysplasias may benefit from leg lengthening procedures. Such procedures, by necessity, require frequent and regular imaging. It is necessary to minimize the total radiation dose to these patients, and particularly the dose to the gonads. In the present study, the films of 13 patients who had completed leg lengthening procedures were reviewed. The number of films was assessed together with the use of appropriate gonad shielding. In a second part of the study, thermoluminescent dosemeter measurements of radiation doses to a phantom were made for both plain radiographs (with and without gonad protection) and computed tomography (CT) scanograms. The results show that audit plays an important role in assessing radiographic practice with respect to accurate placement of gonad protection and confirm that a significant dose reduction can be accomplished by careful use of this lead shielding. Dose reduction can also be achieved by using alternative radiographic techniques such as CT scanograms. (author)

  6. 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

  7. 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.

  8. A Novel Simple Phantom for Verifying the Dose of Radiation Therapy

    Directory of Open Access Journals (Sweden)

    J. H. Lee

    2015-01-01

    Full Text Available A standard protocol of dosimetric measurements is used by the organizations responsible for verifying that the doses delivered in radiation-therapy institutions are within authorized limits. This study evaluated a self-designed simple auditing phantom for use in verifying the dose of radiation therapy; the phantom design, dose audit system, and clinical tests are described. Thermoluminescent dosimeters (TLDs were used as postal dosimeters, and mailable phantoms were produced for use in postal audits. Correction factors are important for converting TLD readout values from phantoms into the absorbed dose in water. The phantom scatter correction factor was used to quantify the difference in the scattered dose between a solid water phantom and homemade phantoms; its value ranged from 1.084 to 1.031. The energy-dependence correction factor was used to compare the TLD readout of the unit dose irradiated by audit beam energies with 60Co in the solid water phantom; its value was 0.99 to 1.01. The setup-condition factor was used to correct for differences in dose-output calibration conditions. Clinical tests of the device calibrating the dose output revealed that the dose deviation was within 3%. Therefore, our homemade phantoms and dosimetric system can be applied for accurately verifying the doses applied in radiation-therapy institutions.

  9. Radiotherapy reference dose audit in the United Kingdom by the National Physical Laboratory: 20 years of consistency and improvements

    Directory of Open Access Journals (Sweden)

    Russell A.S. Thomas

    2017-07-01

    Conclusions: The introduction of the 2003 electron code of practice based on absorbed dose to water decreased the difference between absolute dose measurements by the centre and NPL. The use of a single photon code of practice over the period of measurements has contributed to a reduction in measurement variation. Within the clinical setting, on-site audit visits have been shown to identify areas of improvement for determining and implementing absolute dose calibrations.

  10. 76 FR 47275 - Postal Service Initiative on Retail Postal Locations

    Science.gov (United States)

    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...

  11. 78 FR 76333 - New Postal Product

    Science.gov (United States)

    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...

  12. Development and implementation of a remote audit tool for high dose rate (HDR) Ir-192 brachytherapy using optically stimulated luminescence dosimetry

    Energy Technology Data Exchange (ETDEWEB)

    Casey, Kevin E.; Kry, Stephen F.; Howell, Rebecca M.; Followill, David [Department of Radiation Physics, The University of Texas MD Anderson Cancer Center, Houston, Texas 77030 and The University of Texas Graduate School of Biomedical Sciences at Houston, Houston, Texas 77030 (United States); Alvarez, Paola; Lawyer, Ann [Department of Radiation Physics, The University of Texas MD Anderson Cancer Center, Houston, Texas 77030 (United States)

    2013-11-15

    Purpose: The aim of this work was to create a mailable phantom with measurement accuracy suitable for Radiological Physics Center (RPC) audits of high dose-rate (HDR) brachytherapy sources at institutions participating in National Cancer Institute-funded cooperative clinical trials. Optically stimulated luminescence dosimeters (OSLDs) were chosen as the dosimeter to be used with the phantom.Methods: The authors designed and built an 8 × 8 × 10 cm{sup 3} prototype phantom that had two slots capable of holding Al{sub 2}O{sub 3}:C OSLDs (nanoDots; Landauer, Glenwood, IL) and a single channel capable of accepting all {sup 192}Ir HDR brachytherapy sources in current clinical use in the United States. The authors irradiated the phantom with Nucletron and Varian {sup 192}Ir HDR sources in order to determine correction factors for linearity with dose and the combined effects of irradiation energy and phantom characteristics. The phantom was then sent to eight institutions which volunteered to perform trial remote audits.Results: The linearity correction factor was k{sub L}= (−9.43 × 10{sup −5}× dose) + 1.009, where dose is in cGy, which differed from that determined by the RPC for the same batch of dosimeters using {sup 60}Co irradiation. Separate block correction factors were determined for current versions of both Nucletron and Varian {sup 192}Ir HDR sources and these vendor-specific correction factors differed by almost 2.6%. For the Nucletron source, the correction factor was 1.026 [95% confidence interval (CI) = 1.023–1.028], and for the Varian source, it was 1.000 (95% CI = 0.995–1.005). Variations in lateral source positioning up to 0.8 mm and distal/proximal source positioning up to 10 mm had minimal effect on dose measurement accuracy. The overall dose measurement uncertainty of the system was estimated to be 2.4% and 2.5% for the Nucletron and Varian sources, respectively (95% CI). This uncertainty was sufficient to establish a ±5% acceptance

  13. Development and implementation of a remote audit tool for high dose rate (HDR) Ir-192 brachytherapy using optically stimulated luminescence dosimetry

    International Nuclear Information System (INIS)

    Casey, Kevin E.; Kry, Stephen F.; Howell, Rebecca M.; Followill, David; Alvarez, Paola; Lawyer, Ann

    2013-01-01

    Purpose: The aim of this work was to create a mailable phantom with measurement accuracy suitable for Radiological Physics Center (RPC) audits of high dose-rate (HDR) brachytherapy sources at institutions participating in National Cancer Institute-funded cooperative clinical trials. Optically stimulated luminescence dosimeters (OSLDs) were chosen as the dosimeter to be used with the phantom.Methods: The authors designed and built an 8 × 8 × 10 cm 3 prototype phantom that had two slots capable of holding Al 2 O 3 :C OSLDs (nanoDots; Landauer, Glenwood, IL) and a single channel capable of accepting all 192 Ir HDR brachytherapy sources in current clinical use in the United States. The authors irradiated the phantom with Nucletron and Varian 192 Ir HDR sources in order to determine correction factors for linearity with dose and the combined effects of irradiation energy and phantom characteristics. The phantom was then sent to eight institutions which volunteered to perform trial remote audits.Results: The linearity correction factor was k L = (−9.43 × 10 −5 × dose) + 1.009, where dose is in cGy, which differed from that determined by the RPC for the same batch of dosimeters using 60 Co irradiation. Separate block correction factors were determined for current versions of both Nucletron and Varian 192 Ir HDR sources and these vendor-specific correction factors differed by almost 2.6%. For the Nucletron source, the correction factor was 1.026 [95% confidence interval (CI) = 1.023–1.028], and for the Varian source, it was 1.000 (95% CI = 0.995–1.005). Variations in lateral source positioning up to 0.8 mm and distal/proximal source positioning up to 10 mm had minimal effect on dose measurement accuracy. The overall dose measurement uncertainty of the system was estimated to be 2.4% and 2.5% for the Nucletron and Varian sources, respectively (95% CI). This uncertainty was sufficient to establish a ±5% acceptance criterion for source strength audits under a

  14. 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...

  15. 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...

  16. 78 FR 79024 - New Postal Product

    Science.gov (United States)

    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...

  17. 78 FR 43246 - New Postal Product

    Science.gov (United States)

    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...

  18. 78 FR 76863 - New Postal Product

    Science.gov (United States)

    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...

  19. 75 FR 43581 - New Postal Product

    Science.gov (United States)

    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...

  20. 75 FR 53353 - New Postal Product

    Science.gov (United States)

    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...

  1. 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...

  2. 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

  3. Dose audit for patients undergoing two common radiography examinations with digital radiology systems

    Science.gov (United States)

    İnal, Tolga; Ataç, Gökçe

    2014-01-01

    PURPOSE We aimed to determine the radiation doses delivered to patients undergoing general examinations using computed or digital radiography systems in Turkey. MATERIALS AND METHODS Radiographs of 20 patients undergoing posteroanterior chest X-ray and of 20 patients undergoing anteroposterior kidney-ureter-bladder radiography were evaluated in five X-ray rooms at four local hospitals in the Ankara region. Currently, almost all radiology departments in Turkey have switched from conventional radiography systems to computed radiography or digital radiography systems. Patient dose was measured for both systems. The results were compared with published diagnostic reference levels (DRLs) from the European Union and International Atomic Energy Agency. RESULTS The average entrance surface doses (ESDs) for chest examinations exceeded established international DRLs at two of the X-ray rooms in a hospital with computed radiography. All of the other ESD measurements were approximately equal to or below the DRLs for both examinations in all of the remaining hospitals. Improper adjustment of the exposure parameters, uncalibrated automatic exposure control systems, and failure of the technologists to choose exposure parameters properly were problems we noticed during the study. CONCLUSION This study is an initial attempt at establishing local DRL values for digital radiography systems, and will provide a benchmark so that the authorities can establish reference dose levels for diagnostic radiology in Turkey. PMID:24317331

  4. Dose audit for patients undergoing two common radiography examinations with digital radiology systems.

    Science.gov (United States)

    İnal, Tolga; Ataç, Gökçe

    2014-01-01

    We aimed to determine the radiation doses delivered to patients undergoing general examinations using computed or digital radiography systems in Turkey. Radiographs of 20 patients undergoing posteroanterior chest X-ray and of 20 patients undergoing anteroposterior kidney-ureter-bladder radiography were evaluated in five X-ray rooms at four local hospitals in the Ankara region. Currently, almost all radiology departments in Turkey have switched from conventional radiography systems to computed radiography or digital radiography systems. Patient dose was measured for both systems. The results were compared with published diagnostic reference levels (DRLs) from the European Union and International Atomic Energy Agency. The average entrance surface doses (ESDs) for chest examinations exceeded established international DRLs at two of the X-ray rooms in a hospital with computed radiography. All of the other ESD measurements were approximately equal to or below the DRLs for both examinations in all of the remaining hospitals. Improper adjustment of the exposure parameters, uncalibrated automatic exposure control systems, and failure of the technologists to choose exposure parameters properly were problems we noticed during the study. This study is an initial attempt at establishing local DRL values for digital radiography systems, and will provide a benchmark so that the authorities can establish reference dose levels for diagnostic radiology in Turkey.

  5. Assessment of radiological parameters and patient dose audit using semi-empirical model

    International Nuclear Information System (INIS)

    Olowookere, C.J.; Onabiyi, B.; Ajumobi, S. A.; Obed, R.I.; Babalola, I. A.; Bamidele, L.

    2011-01-01

    Risk is associated with all human activities, medical imaging is no exception. The risk in medical imaging is quantified using effective dose. However, measurement of effective dose is rather difficult and time consuming, therefore, energy imparted and entrance surface dose are obtained and converted into effective dose using the appropriate conversion factors. In this study, data on exposure parameters and patient characteristics were obtained during the routine diagnostic examinations for four common types of X-ray procedures. A semi-empirical model involving computer software Xcomp5 was used to determine energy imparted per unit exposure-area product, entrance skin exposure(ESE) and incident air kerma which are radiation dose indices. The value of energy imparted per unit exposure-area product ranges between 0.60 and 1.21x 10 -3 JR -1 cm -2 and entrance skin exposure range from 5.07±1.25 to 36.62±27.79 mR, while the incident air kerma range between 43.93μGy and 265.5μGy. The filtrations of two of the three machines investigated were lower than the standard requirement of CEC for the machines used in conventional radiography. The values of and ESE obtained in the study were relatively lower compared to the published data, indicating that patients irradiated during the routine examinations in this study are at lower health risk. The energy imparted per unit exposure- area product could be used to determine the energy delivered to the patient during diagnostic examinations, and it is an approximate indicator of patient risk.

  6. Paediatric CT dose: a multicentre audit of subspecialty practice in Australia and New Zealand

    Energy Technology Data Exchange (ETDEWEB)

    Jackson, D.; Atkin, K.; Clark, J. [Monash Health, Diagnostic Imaging, Clayton, VIC (Australia); Bettenay, F. [Princess Margaret Hospital for Children, Perth, Western Australia (Australia); Ditchfield, M.R. [Monash Health, Diagnostic Imaging, Clayton, VIC (Australia); Monash Children' s, Clayton, Victoria (Australia); Monash University, Clayton, Victoria (Australia); Grimm, J.E. [Royal Australian and New Zealand College of Radiologists, Sydney, New South Wales (Australia); Linke, R. [Women' s and Children' s Hospital, Adelaide, South Australia (Australia); Long, G. [Royal Children' s Hospital, Brisbane, Queensland (Australia); Onikul, E. [The Children' s Hospital at Westmead, Westmead, New South Wales (Australia); Pereira, J. [Sydney Children' s Hospital, Randwick, New South Wales (Australia); The University of New South Wales, Kensington, New South Wales (Australia); Phillips, M. [Mater Children' s Hospital, Brisbane, Queensland (Australia); Wilson, F. [Starship Children' s Health, Auckland (New Zealand); Paul, E. [Monash University, School of Public Health and Preventive Medicine, Clayton, Victoria (Australia); Goergen, S.K. [Monash Health, Diagnostic Imaging, Clayton, VIC (Australia); Monash University, Department of Surgery, Southern Clinical School, Clayton, Victoria (Australia)

    2015-11-15

    To evaluate paediatric CT dosimetry in Australia and New Zealand and calculate size-specific dose estimates (SSDEs) for chest and abdominal examinations. Eight hospitals provided data from 12 CT systems for 1462 CTs in children aged 0-15. Imaging data were recorded for eight examinations: head (trauma, shunt), temporal bone, paranasal sinuses, chest (mass) and chest HRCT (high-resolution CT), and abdomen/pelvis (mass/inflammation). Dose data for cranial examinations were categorised by age and SSDEs by lateral dimension. Diagnostic reference ranges (DRRs) were defined by the 25th and 75th percentiles. Centralised image quality assessment was not undertaken. DRRs for 201 abdominopelvic SSDEs were: 2.8-4.7, 3.6-11.5, 8.5-15.0, 7.6-15, and 10.6-16.2 for the <15 cm, 15-19 cm, 20-24 cm, 25-29 cm and >30 cm groups, respectively. For 147 chest examinations using these body width categories, SSDE DRRs were 2.0-4.4, 3.3-7.9, 4.0-9.4, 4.5-12, and 6.5-12. Kilovoltage peak (kVp), but not AEC or IR, was associated with SSDE (parameter estimate [standard error]: 0.12 (0.03); p < 0.0001). Australian and New Zealand paediatric CT DRRs and abdominal SSDEs are comparable to international data. SSDEs for chest examinations are proposed. Dose variations could be reduced by adjusting kVp. (orig.)

  7. 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%.

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 39 CFR 601.104 - Postal purchasing authority.

    Science.gov (United States)

    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...

  13. The theoretical and practical principles of determining doses and carrying out dosimetric audit programmes in radiotherapy units in Poland (adjustment to the European Union Council Directive 97/43 EURATOM)

    International Nuclear Information System (INIS)

    Bulski, W.

    2011-01-01

    This project was aimed at developing research and organizational programmes to implement in Poland the Council Directive 97143 EURATOM in the field of dosimetric audits. The project included two types of research in detail: (1) the preparation of precise and reproducible standards of radiation doses, or, in other words, the investigation, development and determination of exact and effective principles of the standardization of ionization chambers used in carrying out dosimetric audit programmes, (2) the investigation of TL detectors used in audits, with the aim of obtaining the best possible measurement accuracy as well as analysis of available results of audits under reference conditions, and the development and implementation of audits for non-reference conditions, including computer-assisted treatment planning systems (TPS) indispensable in present-day radiotherapy practices. (author)

  14. 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)

  15. 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)

  16. A completed audit cycle of the lateral scan projection radiograph in CT pulmonary angiography (CTPA); the impact on scan length and radiation dose

    International Nuclear Information System (INIS)

    Rodrigues, J.C.L.; Negus, I.S.; Manghat, N.E.; Hamilton, M.C.K.

    2013-01-01

    Aim: To investigate the effect of incorporating a lateral scan projection radiograph (topogram) in addition to the standard frontal topogram on excess scan length in computed tomography pulmonary angiography (CTPA) and to quantify the impact on effective dose. Materials and methods: Fifty consecutive patients referred for exclusion of pulmonary embolism who had undergone a CTPA examination with conventional frontal topogram to plan scan length (protocol A) were compared with 50 consecutive patients who had undergone a CTPA study with frontal and additional lateral topogram for planning (protocol B) in a retrospective audit. Optimal scan length was defined from lung apex to lung base. Mean excess scan length beyond these landmarks was determined. The mean organ doses to the thyroid, liver, and stomach, as well as mean effective dose, were estimated using standard conversion factors. Results: The mean excess scan length was significantly lower in protocol B compared to the protocol A cohort (19.5 ± 17.4 mm [mean ± standard deviation] versus 39.1 ± 20.4 mm, p < 0.0001). The mean excess scan length below the lung bases was significantly lower in the protocol B cohort compared to the protocol A group (7.5 ± 12.7 mm versus 23 ± 16.6 mm, p < 0.0001), as were the mean organ doses to the stomach (4.24 ± 0.81 mGy versus 5.22 ± 1.06 mGy, p < 0.0001) and liver (5.60 ± 0.64 mGy versus 6.38 ± 0.81 mGy, p < 0.0001). A non-significant reduction in over-scanning above the apices in protocol B was observed compared with protocol A (12 ± 8.8 mm versus 16.2 ± 13.6 mm, p = 0.07), which equated to lower mean thyroid organ dose in (3.28 ± 1.76 mGy versus 4.11 ± 3.11 mGy, p = 0.104). Conclusion: The present audit indicates that incorporation of a lateral topogram into the CTPA protocol, together with radiographer education, reduces excess scan length, which significantly reduces the dose to the liver and stomach, and potentially lowers the dose to the thyroid. This simple

  17. 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)

  18. 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

  19. An international intercomparison of absorbed dose measurements for radiation therapy

    International Nuclear Information System (INIS)

    Taiman Kadni; Noriah Mod Ali

    2002-01-01

    Dose intercomparison on an international basis has become an important component of quality assurance measurement i.e. to check the performance of absorbed dose measurements in radiation therapy. The absorbed dose to water measurements for radiation therapy at the SSDL, MINT have been regularly compared through international intercomparison programmes organised by the IAEA Dosimetry Laboratory, Seibersdorf, Austria such as IAEA/WHO TLD postal dose quality audits and the Intercomparison of therapy level ionisation chamber calibration factors in terms of air kerma and absorbed dose to water calibration factors. The results of these intercomparison in terms of percentage deviations for Cobalt 60 gamma radiation and megavoltage x-ray from medical linear accelerators participated by the SSDL-MINT during the year 1985-2001 are within the acceptance limit. (Author)

  20. 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...

  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

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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)

  5. 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...

  6. 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

  7. 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

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. Patient dose audit of the most frequent radiographic examinations and the proposed local diagnostic reference levels in southwestern Nigeria: Imperative for dose optimisation

    Directory of Open Access Journals (Sweden)

    N.N. Jibiri

    2016-07-01

    Full Text Available Diagnostic reference levels (DRLs is a veritable tool for dose optimisation and patient protection in diagnostic radiology. However, it is essential to have information on the local situation especially in a large hospital with several units or a cluster of healthcare centres within a geographical region with several X-ray units. In the present study, entrance surface doses (ESDs were measured in twelve (12 healthcare centres consisting of 15 radiological units using thermoluminescent dosimeters (TLDs. Seven radiological procedures such as; chest PA, abdomen AP, pelvis AP, lumbar spine AP, skull AP, knee AP, and hand AP frequently carried out in Nigeria were included in the study, and their local diagnostic reference levels (LDRLs were determined. The values of the determined LDRLs were compared with established NDRLs in UK, US, Slovenia, Italy and Brazil. The LDRLs determined in the two groups (healthcare centres studied ranged from 1.78 to 3.01, 2.71 to 2.84, 2.11 to 3.79, 3.93 to 8.79, 1.06 to 1.73 and 1.10 to 1.44 mGy for chest PA, pelvis AP, lumbar spine AP, skull AP, knee AP and hand AP respectively. Large variations were found among the X-ray units studied even within the same centre. Entrance surface doses obtained in pelvis AP and lumbar spine AP in both GROUP A and were found to be lower than the NRPB-HPA 2010 review for UK, while in all other five examinations, value of the measured entrance surface dose (ESD are higher than the doses reported in the UK review. The relative higher doses found in the study are attributable to higher tube load (mAs used and indicative of the need for dose optimisation in Nigerian radiological practice.

  16. 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.

  17. Audit of radiation dose delivered in time-resolved four-dimensional computed tomography in a radiotherapy department

    International Nuclear Information System (INIS)

    Hubbard, Patricia; Calllahan, Jason; Cramb, Jim; Budd, Ray

    2015-01-01

    To review the dose delivered to patients in time-resolved computed tomography (4D CT) used for radiotherapy treatment planning. 4D CT is used at Peter MacCallum Cancer Centre since July 2007 for radiotherapy treatment planning using a Philips Brilliance Wide Bore CT scanner (16 slice, helical 4D CT acquisition). All scans are performed at 140 kVp and reconstructed in 10 datasets for different phases of the breathing cycle. Dose records were analysed retrospectively for 387 patients who underwent 4D CT procedures between 2007 and 2013. A total of 444 4D CT scans were acquired with the majority of them (342) being for lung cancer radiotherapy. Volume CT dose index (CTDIvol) as recorded over this period was fairly constant at approximately 20 mGy for adults. The CTDI for 4D CT for lung cancers of 19.6 ± 9.3 mGy (n = 168, mean ± 1SD) was found to be 63% higher than CTDIs for conventional CT scans for lung patients that were acquired in the same period (CTDIvol 12 ± 4 mGy, sample of n = 25). CTDI and dose length product (DLP) increased with increasing field of view; however, no significant difference between DLPs for different indications (breast, kidney, liver and lung) could be found. Breathing parameters such as breathing rate or pattern did not affect dose. 4D CT scans can be acquired for radiotherapy treatment planning with a dose less than twice the one required for conventional CT scanning.

  18. 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.)

  19. Dosimetric study for characterization of a postal system of quality control in brachytherapy; Estudo dosimetrico para caracterizacao de um sistema postal de controle de qualidade em braquiterapia

    Energy Technology Data Exchange (ETDEWEB)

    Alves, Victor Gabriel Leandro, E-mail: vgalves@inca.gov.b [Instituto Nacional do Cancer (INCa), Rio de Janeiro, RJ (Brazil); Queiroz Filho, Pedro Pacheco de; Santos, Denison de Souza, E-mail: queiroz@ird.gov.b, E-mail: santosd@ird.gov.b [Instituto de Radioprotecao e Dosimetria (IRD/CNEN-RJ), Rio de Janeiro, RJ (Brazil); Begalli, Marcia, E-mail: begalli@uerj.b [Universidade do Estado do Rio de Janeiro (IF/UERJ), RJ (Brazil). Inst. de Fisica

    2009-07-01

    This work presents a dosimetric study of a postal system, to be developed for measurements of brachytherapy. It was projected a PMMA phantom with orifices for insertion of the high dose {sup 192}Ir source and the T L dosemeters. The system was characterized with using of Monte Carlo simulations, using the dosimetric magnitudes defined at the T G-43 of AAPM, as function of radial dose g(f)

  20. 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.

  1. Multi-detector computed tomography radiation doses in the follow-up of paediatric neurosurgery patients in KwaZulu-Natal: A dosimetric audit

    Directory of Open Access Journals (Sweden)

    Christopher T. Sikwila

    2014-05-01

    haematoma (n = 13; 8% and tumour (n = 6; 4%. Head trauma only accounted for 5% of the cases. Conclusion: The median radiation doses measured were comparable to values in literature and therefore deemed acceptable. The wider dose distributions of all three dosimetric parameters (DLP, ED and mAs were attributed to inappropriate use of scan length and reference effective mAs. Adherence to recommended scan length protocols should be encouraged. Evaluation of the current use of reference effective mAs is needed and will require a separate study to determine the smallest value that can be used without compromising image quality. Further dose reductions could be achieved by omission of unenhanced scans in the follow-up of intracranial abscesses. It is recommended that diagnostic reference levels specific to South African clinical scenarios be developed to make local dosimetric audits more relevant.

  2. Multi-detector computed tomography radiation doses in the follow-up of paediatric neurosurgery patients in KwaZulu-Natal: A dosimetric audit

    Directory of Open Access Journals (Sweden)

    Christopher T. Sikwila

    2014-04-01

    haematoma (n = 13; 8% and tumour (n = 6; 4%. Head trauma only accounted for 5% of the cases.Conclusion: The median radiation doses measured were comparable to values in literature and therefore deemed acceptable. The wider dose distributions of all three dosimetric parameters (DLP, ED and mAs were attributed to inappropriate use of scan length and reference effective mAs. Adherence to recommended scan length protocols should be encouraged. Evaluation of the current use of reference effective mAs is needed and will require a separate study to determine the smallest value that can be used without compromising image quality. Further dose reductions could be achieved by omission of unenhanced scans in the follow-up of intracranial abscesses. It is recommended that diagnostic reference levels specific to South African clinical scenarios be developed to make local dosimetric audits more relevant.

  3. Development of a TLD mailed system for remote dosimetry audit for 192Ir HDR and PDR sources

    International Nuclear Information System (INIS)

    Roue, Amelie; Venselaar, Jack L.M.; Ferreira, Ivaldo H.; Bridier, Andre; Dam, Jan van

    2007-01-01

    Background and purpose: In the framework of an ESTRO ESQUIRE project, the BRAPHYQS Physics Network and the EQUAL-ESTRO laboratory have developed a procedure for checking the absorbed dose to water in the vicinity of HDR or PDR sources using a mailed TLD system. The methodology and the materials used in the procedure are based on the existing EQUAL-ESTRO external radiotherapy dose checks. Materials and methods: A phantom for TLD postal dose assurance service, adapted to accept catheters from different HDR afterloaders, has been developed. The phantom consists of three PMMA tubes supporting catheters placed at 120 degrees around a central TLD holder. A study on the use of LiF powder type DTL 937 (Philitech) has been performed in order to establish the TLD calibration in dose-to-water at a given distance from 192 Ir source, as well as to determine all correction factors to convert the TLD reading into absorbed dose to water. The dosimetric audit is based on the comparison between the dose to water measured with the TL dosimeter and the dose calculated by the clinical TPS. Results of the audits are classified in four different levels depending on the ratio of the measured dose to the stated dose. The total uncertainty budget in the measurement of the absorbed dose to water using TLD near an 192 Ir HDR source, including TLD reading, correction factors and TLD calibration coefficient, is determined as 3.27% (1 s). Results: To validate the procedures, the external audit was first tested among the members of the BRAPHYQS Network. Since November 2004, the test has been made available for use by all European brachytherapy centres. To date, 11 centres have participated in the checks and the results obtained are very encouraging. Nevertheless, one error detected has shown the usefulness of this audit. Conclusion: A method of absorbed dose to water determination in the vicinity of an 192 Ir brachytherapy source was developed for the purpose of a mailed TL dosimetry system. The

  4. Development of a TLD mailed system for remote dosimetry audit for (192)Ir HDR and PDR sources.

    Science.gov (United States)

    Roué, Amélie; Venselaar, Jack L M; Ferreira, Ivaldo H; Bridier, André; Van Dam, Jan

    2007-04-01

    In the framework of an ESTRO ESQUIRE project, the BRAPHYQS Physics Network and the EQUAL-ESTRO laboratory have developed a procedure for checking the absorbed dose to water in the vicinity of HDR or PDR sources using a mailed TLD system. The methodology and the materials used in the procedure are based on the existing EQUAL-ESTRO external radiotherapy dose checks. A phantom for TLD postal dose assurance service, adapted to accept catheters from different HDR afterloaders, has been developed. The phantom consists of three PMMA tubes supporting catheters placed at 120 degrees around a central TLD holder. A study on the use of LiF powder type DTL 937 (Philitech) has been performed in order to establish the TLD calibration in dose-to-water at a given distance from (192)Ir source, as well as to determine all correction factors to convert the TLD reading into absorbed dose to water. The dosimetric audit is based on the comparison between the dose to water measured with the TL dosimeter and the dose calculated by the clinical TPS. Results of the audits are classified in four different levels depending on the ratio of the measured dose to the stated dose. The total uncertainty budget in the measurement of the absorbed dose to water using TLD near an (192)Ir HDR source, including TLD reading, correction factors and TLD calibration coefficient, is determined as 3.27% (1s). To validate the procedures, the external audit was first tested among the members of the BRAPHYQS Network. Since November 2004, the test has been made available for use by all European brachytherapy centres. To date, 11 centres have participated in the checks and the results obtained are very encouraging. Nevertheless, one error detected has shown the usefulness of this audit. A method of absorbed dose to water determination in the vicinity of an (192)Ir brachytherapy source was developed for the purpose of a mailed TL dosimetry system. The accuracy of the procedure was determined. This method allows a

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Dosimetric study for characterization of a postal system of quality control in brachytherapy

    International Nuclear Information System (INIS)

    Alves, Victor Gabriel Leandro; Queiroz Filho, Pedro Pacheco de; Santos, Denison de Souza; Begalli, Marcia

    2009-01-01

    This work presents a dosimetric study of a postal system, to be developed for measurements of brachytherapy. It was projected a PMMA phantom with orifices for insertion of the high dose 192 Ir source and the T L dosemeters. The system was characterized with using of Monte Carlo simulations, using the dosimetric magnitudes defined at the T G-43 of AAPM, as function of radial dose g(f)

  19. 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...

  20. 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...

  1. 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...

  2. 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)

  3. 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...

  4. 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.

  5. 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.

  6. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

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

  7. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  8. 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

  9. 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...

  10. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-09-15

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

  18. 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)

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

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

  4. 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

  5. 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...

  6. 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...

  7. 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.

  8. 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...

  9. 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.

  10. 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...

  11. Audit on the Use of Dangerous Abbreviations, Symbols, and Dose Designations in Paper Compared to Electronic Medication Orders: A Multicenter Study.

    Science.gov (United States)

    Cheung, Stephanie; Hoi, Sannifer; Fernandes, Olavo; Huh, Jin; Kynicos, Sara; Murphy, Laura; Lowe, Donna

    2018-04-01

    Dangerous abbreviations on the Institute for Safe Medication Practices Canada's "Do Not Use" list have resulted in medication errors leading to harm. Data comparing rates of use of dangerous abbreviations in paper and electronic medication orders are limited. To compare rates of use of dangerous abbreviations from the "Do Not Use" list, in paper and electronic medication orders. Secondary objectives include determining the proportion of patients at risk for medication errors due to dangerous abbreviations and the most commonly used dangerous abbreviations. One-day cross-sectional audits of medication orders were conducted at a 6-site hospital network in Toronto, Canada, between December 2013 and January 2014. Proportions of paper and electronic medication orders containing dangerous abbreviation(s) were compared using a χ 2 test. The proportion of patients with at least 1 medication order containing dangerous abbreviation(s) and the top 5 dangerous abbreviations used were described. Overall, 255 patient charts were reviewed. The proportions of paper and electronic medication orders containing dangerous abbreviation(s) were 172/714 (24.1%) and 9/2207 (0.4%), respectively ( P < 0.001). Almost one-third of patients had medication order(s) containing dangerous abbreviation(s). The proportions of patients with at least 1 medication order during the audit period containing dangerous abbreviation(s) for patients with paper only, electronic only, or a hybrid of paper and electronic medication orders were 50.5%, 5%, and 47.2%, respectively. Those most commonly used were "D/C", drug name abbreviations, "OD," "cc," and "U." Electronic medication orders have significantly lower rates of dangerous abbreviation use compared to paper medication orders.

  12. 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

  13. 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...

  14. 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...

  15. 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.

  16. 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...

  17. 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 ...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. 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 ...

  4. 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.

  5. Audit Information Management System

    Data.gov (United States)

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

  6. 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 ...

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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...

  12. 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.

  13. 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.

  14. 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...

  15. 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...

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

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  17. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    OpenAIRE

    Rutonjski Laza; Petrović Borislava; Baucal Milutin; Teodorović Milan; Čudić Ozren; Gershkevitsh Eduard; Izewska Joanna

    2012-01-01

    Abstract Background Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. Methods The audit was conducte...

  18. A 1 year retrospective audit of quality indicators of clinical pharmacological advice for personalized linezolid dosing: one stone for two birds?

    Science.gov (United States)

    Pea, Federico; Cojutti, Piergiorgio; Dose, Lucia; Baraldo, Massimo

    2016-02-01

    This study explored the clinical and economic impact of clinical pharmacological advice (CPA) (based on therapeutic drug monitoring [TDM] results, and on patients' characteristics and co-medications) on personalized linezolid therapy in a tertiary care hospital. A 1 year retrospective analysis of quality indicators of CPA (clinicians' adherence rate to CPA, pre-post rate of linezolid trough concentrations within the desired range and cost balance analysis) was conducted. Five hundred and forty-four CPAs were provided to clinicians during 2014 for personalizing linezolid therapy in 168 patients. Clinicians' adherence to CPAs was very high (94.7%). The pre-post rate of linezolid Cmin distribution showed a favourable impact of CPA on patient care (pre-post ratio of Cmin within the desired range + 23.4%, pre, 51.2% vs. post, 74.6%). Overall, linezolid dosage was mainly reduced (56.9% of cases), whereas dose augmentation was needed only in a minority of cases (7.7%). Cost balance analysis showed that overall 1258 standard doses of linezolid (unitary dose 600 mg) were spared for treating 168 patients with a personalized dosage for a median duration of 11 days (range 3-128 days) with a cost saving of 60038.05 €. Active computerized advice elaborated by the clinical pharmacologist on the basis of TDM results and of patient's pathophysiological data and co-medications may be cost-effective for personalizing linezolid treatment. © 2015 The British Pharmacological Society.

  19. 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...

  20. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

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

  1. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  2. Remote auditing of radiotherapy facilities using optically stimulated luminescence dosimeters

    Energy Technology Data Exchange (ETDEWEB)

    Lye, Jessica, E-mail: jessica.lye@arpansa.gov.au; Dunn, Leon; Kenny, John; Alves, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085 (Australia); Lehmann, Joerg; Williams, Ivan [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and School of Applied Science, RMIT University, Melbourne 3000 (Australia); Kron, Tomas [School of Applied Science, RMIT University, Melbourne 3000, Australia and Peter MacCallum Cancer Centre, Melbourne 3008 (Australia); Oliver, Chris; Butler, Duncan; Johnston, Peter [Australian Radiation Protection and Nuclear Safety Agency, Yallambie, Victoria 3085 (Australia); Franich, Rick [School of Applied Science, RMIT University, Melbourne 3000 (Australia)

    2014-03-15

    Purpose: On 1 July 2012, the Australian Clinical Dosimetry Service (ACDS) released its Optically Stimulated Luminescent Dosimeter (OSLD) Level I audit, replacing the previous TLD based audit. The aim of this work is to present the results from this new service and the complete uncertainty analysis on which the audit tolerances are based. Methods: The audit release was preceded by a rigorous evaluation of the InLight® nanoDot OSLD system from Landauer (Landauer, Inc., Glenwood, IL). Energy dependence, signal fading from multiple irradiations, batch variation, reader variation, and dose response factors were identified and quantified for each individual OSLD. The detectors are mailed to the facility in small PMMA blocks, based on the design of the existing Radiological Physics Centre audit. Modeling and measurement were used to determine a factor that could convert the dose measured in the PMMA block, to dose in water for the facility's reference conditions. This factor is dependent on the beam spectrum. The TPR{sub 20,10} was used as the beam quality index to determine the specific block factor for a beam being audited. The audit tolerance was defined using a rigorous uncertainty calculation. The audit outcome is then determined using a scientifically based two tiered action level approach. Audit outcomes within two standard deviations were defined as Pass (Optimal Level), within three standard deviations as Pass (Action Level), and outside of three standard deviations the outcome is Fail (Out of Tolerance). Results: To-date the ACDS has audited 108 photon beams with TLD and 162 photon beams with OSLD. The TLD audit results had an average deviation from ACDS of 0.0% and a standard deviation of 1.8%. The OSLD audit results had an average deviation of −0.2% and a standard deviation of 1.4%. The relative combined standard uncertainty was calculated to be 1.3% (1σ). Pass (Optimal Level) was reduced to ≤2.6% (2σ), and Fail (Out of Tolerance) was reduced to >3

  3. 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...

  4. 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

  5. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

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

  6. 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.

  7. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

  8. 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.

  9. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  10. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

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

  11. 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...

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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.

  17. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  18. 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.

  19. 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

  20. 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.

  1. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  2. Auditing measurement control programs

    International Nuclear Information System (INIS)

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

    1979-10-01

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

  3. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  4. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  5. 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.

  6. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  7. Developing a framework for audit quality management in audit firms

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

  8. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  9. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  10. 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.

  11. Implementation of Itella mail Logistics System in Ghana Postal Services

    OpenAIRE

    Tetteh, Richard

    2012-01-01

    Information technology is one of the major drivers of innovation, economic growth and social change. The emergence of Information and Communication Technology (ICT) has led to a paradigm shift in the Postal Services industry, where innovation has become a competitive tool in the logistics chain process. Unlike the traditional way of receiving, sorting and delivering letters by human, the modern real-time based practical approach brings the public faster and more reliable services. To resp...

  12. 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.

  13. 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)

  14. 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...

  15. 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...

  16. Recovery Audit Program

    Data.gov (United States)

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

  17. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

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

  18. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

    Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...... and Norway compared to Sweden and Finland. Finally, the study findings also indicate that differences in audit reporting behaviour are moderated by international audit firm networks....

  19. TTVP Audit Database

    Data.gov (United States)

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

  20. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

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

  1. 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...

  2. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  3. 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.

  4. Effect of Clinical Audits of Radiation Use in One Hospital District in Finland

    International Nuclear Information System (INIS)

    Hirvonen-Kari, M.; Kivisaari, L.; Salo, S.; Dean, K.

    2009-01-01

    Background: A clinical audit is a systematic, independent, and documented process to improve the quality of radiological processes and radiation safety for patients. Purpose: To evaluate the effect of an audit process by comparing the results of two consecutive audits at the same units. Material and Methods: Audits were carried out twice at each imaging unit in the southwest hospital district of Finland: first, at the end of 2003, and again in November 2007. Both evaluations were carried out in a similar way: by interviewing personnel and examining documents, independent experts from other hospital districts ensured that diagnostic medical imaging processes at each unit were carried out according to generally accepted standards for good medical radiological procedures. The results of the consecutive audits were compared in order to analyze the effects of the clinical audits. Results: The use of radiation was in accordance with the requirements and standards of good medical procedures at every audited unit during both evaluations. The list of audit criteria was fulfilled satisfactorily on both occasions at all of the audited units, and clearly better during the second run. In the first audit, the auditors made 80 recommendations for improving diagnostic procedures and, in the second audit, 53 recommendations. During the first audit, most of the recommendations (22/80) concerned instructions in the fundamental practice of examining a patient. During the second audit, most recommendations were in the category of radiation doses. Conclusion: The clinical audit had a positive impact on the practice of work procedures in radiological departments Most of the recommendations made after the first audit had been taken into consideration by the time of the second audit

  5. 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...

  6. 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.

  7. 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)

  8. 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.

  9. La memoria de Vejer en sus primeras tarjetas postales

    OpenAIRE

    Gámiz-Gordo, Antonio

    2013-01-01

    Se acaba de imprimir este libro sobre imágenes del pasado del gaditano pueblo de Vejer de la Frontera, donde el profesor Gámiz reúne un novedoso plano de la ciudad de 1907 y 40 tarjetas postales fechadas entre 1904 y 1930 (muchas de ellas con puntos de toma localizables en el plano citado, al ser callejero de la época), además de comentarios y reflexiones que el autor realiza sobre las imágenes gráficas, contexto e historia. Así, se abordan temas como memoria e imagen, sus relaciones e int...

  10. 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.

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

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

  16. Winning a prudence audit

    International Nuclear Information System (INIS)

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

    1989-01-01

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

  17. 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.

  18. 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.

  19. 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 ...

  20. 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.

  1. 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)

  2. Field Audit Checklist Tool (FACT)

    Science.gov (United States)

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

  3. 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.

  4. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

    Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...

  5. 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

  6. Application of summative content analysis to a postal questionnaire.

    Science.gov (United States)

    Griffiths, Thomas Howard

    2016-01-01

    Content analysis of replies to closed questions in questionnaires can be undertaken to understand remarks that may explain the responses, provide illustrative examples of issues raised in the questionnaire, define new issues or issues of importance that were not covered in the questionnaire and inform the design of new questions in future surveys. To discuss the usefulness of summative content analysis to free text in postal questionnaires. Content analysis provides useful comparative insights between two respondent groups in the case example provided. Five themes emerged: poor understanding of the concept of 'patient lateral transfer work technique' and the direct instrument nursing observation (DINO) instrument's key directions; outcomes of patient transfer; positive responses; manual handling risk; and poor translation into English of DINO. Respondents need an opportunity to clarify their responses to questionnaires using free text, to provide insight into their understanding of the question being asked, understanding of the concept or construct being discussed, and data triangulation through the confirmation of item responses and free-text comments. Responses to questions in a postal questionnaire and the opportunity for free-text commentary by respondents enable the identification of hidden meanings behind tickbox responses to questions.

  7. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

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

  8. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  9. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  10. Audit Programmes in a Diagnostic Radiological Facility (invited paper)

    International Nuclear Information System (INIS)

    Moores, B.M.; Connolly, P.A.; Cole, P.R.

    1998-01-01

    The effective implementation of optimisation strategies for radiation protection in diagnostic radiology including nuclear medicine requires mechanisms for ongoing audit of all relevant factors. The Quality Criteria of the Commission of European Communities highlights clearly the three aspects of a radiological examination which needed to be considered, which are: (i) radiographic technique, (ii) patient dose, and (iii) image quality. Therefore, it is important that the choice of a known and acceptable radiographic technique provides a known outcome in terms of patient dose and image quality. This requirement should be capable of being achieved throughout Europe and capable of being updated as new radiological strategies are developed. Audit programmes aimed at monitoring that this situation exists may be considered at three levels: Level 1 involves routine, periodic, assessment of patient doses on a representative sample of patients undergoing a particular type of examination. Results from this audit are then compared with acceptable and clearly defined diagnostic reference levels or reference dose values which provides a framework for guidance on acceptable practice. A summary of such level 1 programmes which are being pursued in Europe is presented. Level 2 audit programmes, beside patient dose assessment, will also involve an assessment of all those parameters relevant to an X ray examination which may have a bearing on the actual dose delivered to the patient. Such level 2 audit programmes provide the basis for implementation of optimisation strategies for radiation protection in terms of risk reduction, one of the fundamental tenets of radiation protection philosophy. Level 3 audit programmes also include assessment and verification of image quality requirements for particular examinations. This latter aspect is a necessary basis for overall optimisation of radiation protection in diagnostic radiology. (author)

  11. 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.

  12. Conducting One's Own Communication Audit.

    Science.gov (United States)

    Rogers, Donald P.; Goldhaber, Gerald M.

    1978-01-01

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

  13. Dosimetry for audit and clinical trials: challenges and requirements

    International Nuclear Information System (INIS)

    Kron, T; Haworth, A; Williams, I

    2013-01-01

    Many important dosimetry audit networks for radiotherapy have their roots in clinical trial quality assurance (QA). In both scenarios it is essential to test two issues: does the treatment plan conform with the clinical requirements and is the plan a reasonable representation of what is actually delivered to a patient throughout their course of treatment. Part of a sound quality program would be an external audit of these issues with verification of the equivalence of plan and treatment typically referred to as a dosimetry audit. The increasing complexity of radiotherapy planning and delivery makes audits challenging. While verification of absolute dose delivered at a reference point was the standard of external dosimetry audits two decades ago this is often deemed inadequate for verification of treatment approaches such as Intensity Modulated Radiation Therapy (IMRT) and Volumetric Modulated Arc Therapy (VMAT). As such, most dosimetry audit networks have successfully introduced more complex tests of dose delivery using anthropomorphic phantoms that can be imaged, planned and treated as a patient would. The new challenge is to adapt this approach to ever more diversified radiotherapy procedures with image guided/adaptive radiotherapy, motion management and brachytherapy being the focus of current research.

  14. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

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

  15. National audit of a system for rectal contact brachytherapy

    Directory of Open Access Journals (Sweden)

    Laia Humbert-Vidan

    2017-01-01

    Full Text Available Background and purpose: Contact brachytherapy is used for the treatment of early rectal cancer. An overview of the current status of quality assurance of the rectal contact brachytherapy systems in the UK, based on a national audit, was undertaken in order to assist users in optimising their own practices. Material and methods: Four UK centres using the Papillon 50 contact brachytherapy system were audited. Measurements included beam quality, output and radiation field size and uniformity. Test frequencies and tolerances were reviewed and compared to both existing recommendations and published reviews on other kV and electronic brachytherapy systems. External validation of dosimetric measurements was provided by the National Physical Laboratory. Results: The maximum host/audit discrepancy in beam quality determination was 6.5%; this resulted in absorbed dose variations of 0.2%. The host/audit agreement in absorbed dose determination was within 2.2%. The median of the radiation field uniformity measurements was 2.7% and the host/audit agreement in field size was within 1 mm. Test tolerances and frequencies were within the national recommendations for kV units. Conclusions: The dosimetric characterisation of the Papillon 50 was validated by the audit measurements for all participating centres, thus providing reassurance that the implementation had been performed within the standards stated in previously published audit work and recommendations for kV and electronic brachytherapy units. However, optimised and standardised quality assurance testing could be achieved by reducing some methodological differences observed. Keywords: Contact brachytherapy, Electronic brachytherapy, Audit

  16. 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

  17. 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

  18. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    Energy Technology Data Exchange (ETDEWEB)

    Lye, Jessica; Dunn, Leon, E-mail: leon.dunn@arpansa.gov.au; Alves, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085 (Australia); Kenny, John [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Radiation Oncology Queensland, Toowoomba, Queensland 4350 (Australia); Lehmann, Joerg; Williams, Ivan [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and School of Applied Science, RMIT University, Melbourne 3000 (Australia); Kron, Tomas [School of Applied Science, RMIT University, Melbourne 3000, Australia and Peter MacCallum Cancer Centre, Melbourne 3008 (Australia); Cole, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Australian Radiation Protection and Nuclear Safety Agency, Yallambie, Victoria 3085 (Australia)

    2014-10-15

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  19. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    International Nuclear Information System (INIS)

    Lye, Jessica; Dunn, Leon; Alves, Andrew; Kenny, John; Lehmann, Joerg; Williams, Ivan; Kron, Tomas; Cole, Andrew

    2014-01-01

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  20. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  1. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

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

  2. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  3. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  4. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  5. 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.

  6. 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...

  7. 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...

  8. 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.

  9. 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.

  10. 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...

  11. Development of a postal system for dosimetry quality control performed in photon beams produced by linear accelerators of clinical use

    International Nuclear Information System (INIS)

    Di Prinzio, R.

    1984-01-01

    In this work a different system is proposed which is able to verify the absorbed depth dose given at two different depths, the irradiation field homogeneity and its coincidence with the light field of the machine, the source to surface distance used and the beam nominal energy. These radiation field parameters are very important in the tumour treatment and they may help in the determination of the error sources of the absorbed depth dose. The system developed uses a water phantom, LiF thermoluminescent dosemeters and a radiographic film to evaluate such parameters. The postal system developed in this work has been tested in linear accelerators of 4 to 18 MV with good results. (author)

  12. 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.

  13. FLUXUS E ARTE POSTAL COMO ARTE RELACIONAL: BREVE ESTUDO

    OpenAIRE

    Amizo, Isadora Banducci

    2014-01-01

    Este artigo tem como objetivo a análise das questões que envolvem a produção da Arte postal ou Mail art, e do grupo Fluxus, difundidas ao redor do mundo a partir da década de 1960. Procura-se investigar sua aproximação com o conceito de arte relacional, exposto pelo crítico e filósofo francês Nicolas Bourriaud no livro “Estética relacional”. Para isso, são revisadas algumas das temáticas que envolvem as duas expressões artísticas destacando–se a produção de alguns de seus principais expoentes...

  14. ORGANIZATIONAL DEVELOPMENT IN THE FIELD OF POSTAL SERVICES

    Directory of Open Access Journals (Sweden)

    Sirbu Janetta

    2013-07-01

    The evaluation of organizational development at the County Postal Office in Cluj was made by applying a questionnaire on organizational development that consists of 60 descriptive statements, answered by four of the organization\\'s management and 56 employees with executive positions. Following the results obtained from the questionnaires there has been showed that the organization is in phase two of development that is leadership development. The applied management style starts to be on odds with reality and triggers the crisis of autonomy, which requires delegation of authority and responsibilities to as many employees as possible, involvement and encouragement of initiatives of the staff. After analyzing the questionnaire responses, it was revealed that the organization is in the second phase of development, respectively development through leadership, requiring an authorized leader to streamline the activity and to create major necessary budgeting systems of reward and communication.

  15. 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...

  16. 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 ...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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

  4. 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.

  5. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

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

  6. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

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

  7. Audit risk assessment model

    OpenAIRE

    Jodelienė, Rita

    2010-01-01

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

  8. FY 2012 Audit Plan

    Science.gov (United States)

    2011-10-01

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

  9. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

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

  10. 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.

  11. 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 ...

  12. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

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

    2014-01-01

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

  13. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  14. Department of Telecommunications and Postal Services : Cybersecurity Operations & Cybersecurity Hub

    CSIR Research Space (South Africa)

    Pillay, K

    2017-10-01

    Full Text Available Budget Yes No Unknown 5% 52% 13% 4% 1% 12% 13% Board of Directors Chief Information Officer (CIO) Chief Executive Officer (CEO) Chief Financial Officer (CFO) Audit Unknown Other Cybersecurity Reporting Function Development of National Standards... with any sector CSIRTs that may be established Co-ordination Making South Africa a Global Leader in Harnessing ICTs for Socio-economic Development 12 Sector CSIRTs as at end 2015- 2016 financial year • At the end of the 2015-2016 financial year...

  15. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  16. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

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

  18. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

  19. 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...

  20. 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 ...

  1. 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)

  2. 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...

  3. A national dosimetric audit of IMRT

    International Nuclear Information System (INIS)

    Budgell, Geoff; Berresford, Joe; Trainer, Michael; Bradshaw, Ellie; Sharpe, Peter; Williams, Peter

    2011-01-01

    Background and purpose: A dosimetric audit of IMRT has been carried out within the UK between June 2009 and March 2010 in order to provide an independent check of safe implementation and to identify problems in the modelling and delivery of IMRT. Methods and materials: A mail based audit involving film and alanine dosimeters was utilized. Measurements were made for each individual field in an IMRT plan isocentrically in a flat water-equivalent phantom at a depth of 5 cm. The films and alanine dosimeters were processed and analysed centrally; additional ion chamber measurements were made by each participating centre. Results: 57 of 62 centres participated, with a total of 78 plans submitted. For the film measurements, all 176 fields from the less complex IMRT plans (including prostate and breast plans) achieved over 95% pixels passing a gamma criterion of 3%/3 mm within the 20% isodose. For the more complex IMRT plans (mainly head and neck) 8/245 fields (3.3%) achieved less than 95% pixels passing a 4%/4 mm gamma criterion. Of the alanine measurements, 4/78 (5.1%) of the measurements differed by >5% from the dose predicted by the treatment planning system. Three of these were large deviations of -77.1%, -29.1% and 14.1% respectively. Excluding the three measurements outside 10%, the mean difference was 0.05% with a standard deviation of 1.5%. The out of tolerance results have been subjected to further investigations. Conclusions: A dosimetric audit has been successfully carried out of IMRT implementation by over 90% of UK radiotherapy departments. The audit shows that modelling and delivery of IMRT is accurate, suggesting that the implementation of IMRT has been carried out safely.

  4. 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.

  5. 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...

  6. 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.

  7. A postal survey of maternal sleep in late pregnancy

    Directory of Open Access Journals (Sweden)

    Hutchison B Lynne

    2012-12-01

    Full Text Available Abstract Background Sleep disturbances in late pregnancy are common. This study aimed to survey sleep problems in third trimester pregnant women and to compare sleep in the pre-pregnancy period with the third trimester. Methods Third-trimester women (n=650 were sent a postal survey containing questions relating to sleep experience, including perceived sleep quality, sleep difficulties, night waking, sleep environment, snoring, daytime tiredness and daytime napping. Time periods reported on were before pregnancy and in the last week. Results Respondents numbered 244 (38%. Before pregnancy, the mean reported duration of night-time sleep was 8.1 (SD 1.1 hours; in the last week this had decreased to 7.5 (SD 1.8 hours (p10 prior to pregnancy, whereas in the last week 33% scored in the abnormal range. Likewise, 5% had regularly napped during the daytime before pregnancy, compared with 41% in the last week. Conclusions Sleep problems are common in women in late pregnancy, and increase markedly compared with before pregnancy.

  8. A new postal quality assurance program for diagnostic radiology departments

    International Nuclear Information System (INIS)

    Brown, L.D.

    1988-01-01

    The Federal Government of Canada has responsibility for the design and performance of new x-ray equipment, but the Provinces have responsibility for controlling the installation, maintenance and use of the equipment. For the past 30 years Saskatchewan has had regular inspection of X-ray units by radiation health officers who have ensured that deficiencies are corrected. With the present emphasis on quality assurance procedures and hospital accreditation requirements some additional needs have had to be met. These are primarily due to unusual geographical factors. The province covers a quarter to a million square miles and has a continental climate with very severe winters. This used to impede winter travel and many small communities therefore established their own hospital. Today there are a large number of very small hospitals (four beds and upwards) which are geographically widely spread and which, with current resources, can only be visited rather infrequently. A mail out test package, primarily designed to give early warning of the existence of radiation related problems, has therefore been introduced. If a test gives an unexpected result, a prompt visit can be made to the centre concerned to carry out whatever more sophisticated test procedures may be necessary. Experience has shown however that the postal test package has, in itself, a high diagnostic potential so the source of the problem can often be identified without a visit becoming necessary

  9. Evaluation of the Acquisition Audit Process

    National Research Council Canada - National Science Library

    Smolenyak, Barbara

    1997-01-01

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

  10. Audit Database and Information Tracking System

    Data.gov (United States)

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

  11. 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...

  12. 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.

  13. Radiotherapy dosimetry audit: three decades of improving standards and accuracy in UK clinical practice and trials.

    Science.gov (United States)

    Clark, Catharine H; Aird, Edwin G A; Bolton, Steve; Miles, Elizabeth A; Nisbet, Andrew; Snaith, Julia A D; Thomas, Russell A S; Venables, Karen; Thwaites, David I

    2015-01-01

    Dosimetry audit plays an important role in the development and safety of radiotherapy. National and large scale audits are able to set, maintain and improve standards, as well as having the potential to identify issues which may cause harm to patients. They can support implementation of complex techniques and can facilitate awareness and understanding of any issues which may exist by benchmarking centres with similar equipment. This review examines the development of dosimetry audit in the UK over the past 30 years, including the involvement of the UK in international audits. A summary of audit results is given, with an overview of methodologies employed and lessons learnt. Recent and forthcoming more complex audits are considered, with a focus on future needs including the arrival of proton therapy in the UK and other advanced techniques such as four-dimensional radiotherapy delivery and verification, stereotactic radiotherapy and MR linear accelerators. The work of the main quality assurance and auditing bodies is discussed, including how they are working together to streamline audit and to ensure that all radiotherapy centres are involved. Undertaking regular external audit motivates centres to modernize and develop techniques and provides assurance, not only that radiotherapy is planned and delivered accurately but also that the patient dose delivered is as prescribed.

  14. Radiotherapy dosimetry audit: three decades of improving standards and accuracy in UK clinical practice and trials

    Science.gov (United States)

    Aird, Edwin GA; Bolton, Steve; Miles, Elizabeth A; Nisbet, Andrew; Snaith, Julia AD; Thomas, Russell AS; Venables, Karen; Thwaites, David I

    2015-01-01

    Dosimetry audit plays an important role in the development and safety of radiotherapy. National and large scale audits are able to set, maintain and improve standards, as well as having the potential to identify issues which may cause harm to patients. They can support implementation of complex techniques and can facilitate awareness and understanding of any issues which may exist by benchmarking centres with similar equipment. This review examines the development of dosimetry audit in the UK over the past 30 years, including the involvement of the UK in international audits. A summary of audit results is given, with an overview of methodologies employed and lessons learnt. Recent and forthcoming more complex audits are considered, with a focus on future needs including the arrival of proton therapy in the UK and other advanced techniques such as four-dimensional radiotherapy delivery and verification, stereotactic radiotherapy and MR linear accelerators. The work of the main quality assurance and auditing bodies is discussed, including how they are working together to streamline audit and to ensure that all radiotherapy centres are involved. Undertaking regular external audit motivates centres to modernize and develop techniques and provides assurance, not only that radiotherapy is planned and delivered accurately but also that the patient dose delivered is as prescribed. PMID:26329469

  15. A method of quality audit for treatment planning system for intracavitary HDR brachytherapy

    International Nuclear Information System (INIS)

    Sharma, S.D.; Vandana, S.; Philomina, A.; Kannan, S.; Rituraj, U.

    2007-01-01

    High dose rate brachytherapy is a multipurpose modality. Quality audit (QAu) is an independent examination and evaluation of quality assurance activities and results of an institution. Both clinical and physical aspects of patient treatments must be subjected to careful control and planning to achieve a high degree of accuracy in radiation therapy treatments. Comprehensive quality assurance (QA) programmes should be established to cover all steps from dose prescription to dose delivery. These programmes should include detailed internal checks performed by the radiotherapy centres and external audits made by independent bodies. A systematic and independent examination and evaluation to determine whether quality activities and results comply with planned arrangements and whether the arrangements are implemented effectively and are suitable to achieve objectives is called quality audit. One purpose of a quality audit (QAu) is to evaluate the need for improvement or corrective action

  16. Comprehensive Clinical Audits of Diagnostic Radiology Practices: A Tool for Quality Improvement. Quality Assurance Audit for Diagnostic Radiology Improvement and Learning (QUAADRIL)

    International Nuclear Information System (INIS)

    2011-01-01

    Interest in quality assurance processes and quality improvement in diagnostic radiology is being driven by a number of factors. These include the high cost and complexity of radiological equipment, acknowledgement of the possibility of increasing doses to patients, and the importance of radiological diagnosis to patient management within the health care environment. To acknowledge these interests, clinical audits have been introduced and, in Europe, mandated under a European Directive (Council Directive 97/47/EURATOM). Comprehensive clinical audits focus on clinical management and infrastructure, patient related and technical procedures, and education and research. This publication includes a structured set of standards appropriate for diagnostic radiology, an audit guide to their clinical review, and data collection sheets for the rapid production of reports in audit situations. It will be a useful guide for diagnostic radiology facilities wishing to improve their service to patients through timely diagnosis with minimal radiation dose.

  17. Comprehensive Clinical Audits of Diagnostic Radiology Practices: A Tool for Quality Improvement. Quality Assurance Audit for Diagnostic Radiology Improvement and Learning (QUAADRIL)

    International Nuclear Information System (INIS)

    2010-01-01

    Interest in quality assurance processes and quality improvement in diagnostic radiology is being driven by a number of factors. These include the high cost and complexity of radiological equipment, acknowledgement of the possibility of increasing doses to patients, and the importance of radiological diagnosis to patient management within the health care environment. To acknowledge these interests, clinical audits have been introduced and, in Europe, mandated under a European Directive (Council Directive 97/47/EURATOM). Comprehensive clinical audits focus on clinical management and infrastructure, patient related and technical procedures, and education and research. This publication includes a structured set of standards appropriate for diagnostic radiology, an audit guide to their clinical review, and data collection sheets for the rapid production of reports in audit situations. It will be a useful guide for diagnostic radiology facilities wishing to improve their service to patients through timely diagnosis with minimal radiation dose.

  18. 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% ...

  19. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  20. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-12-31

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

  1. Treatment planning systems dosimetry auditing project in Portugal.

    Science.gov (United States)

    Lopes, M C; Cavaco, A; Jacob, K; Madureira, L; Germano, S; Faustino, S; Lencart, J; Trindade, M; Vale, J; Batel, V; Sousa, M; Bernardo, A; Brás, S; Macedo, S; Pimparel, D; Ponte, F; Diaz, E; Martins, A; Pinheiro, A; Marques, F; Batista, C; Silva, L; Rodrigues, M; Carita, L; Gershkevitsh, E; Izewska, J

    2014-02-01

    The Medical Physics Division of the Portuguese Physics Society (DFM_SPF) in collaboration with the IAEA, carried out a national auditing project in radiotherapy, between September 2011 and April 2012. The objective of this audit was to ensure the optimal usage of treatment planning systems. The national results are presented in this paper. The audit methodology simulated all steps of external beam radiotherapy workflow, from image acquisition to treatment planning and dose delivery. A thorax CIRS phantom lend by IAEA was used in 8 planning test-cases for photon beams corresponding to 15 measuring points (33 point dose results, including individual fields in multi-field test cases and 5 sum results) in different phantom materials covering a set of typical clinical delivery techniques in 3D Conformal Radiotherapy. All 24 radiotherapy centers in Portugal have participated. 50 photon beams with energies 4-18 MV have been audited using 25 linear accelerators and 32 calculation algorithms. In general a very good consistency was observed for the same type of algorithm in all centres and for each beam quality. The overall results confirmed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy is generally acceptable with no major causes for concern. This project contributed to the strengthening of the cooperation between the centres and professionals, paving the way to further national collaborations. Copyright © 2013 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  2. The dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  3. Effective planning for internal audit

    OpenAIRE

    Cirtautas, Marius

    2016-01-01

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

  4. 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.

  5. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

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

  6. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  7. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

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

  8. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  9. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  10. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

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

  11. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

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

  12. 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

  13. 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.

  14. Dosimetry audit of radiotherapy treatment planning systems

    International Nuclear Information System (INIS)

    Bulski, Wojciech; Chelminski, Krzysztof; Rostkowska, Joanna

    2015-01-01

    In radiotherapy Treatment Planning Systems (TPS) various calculation algorithms are used. The accuracy of dose calculations has to be verified. Numerous phantom types, detectors and measurement methodologies are proposed to verify the TPS calculations with dosimetric measurements. A heterogeneous slab phantom has been designed within a Coordinated Research Project (CRP) of the IAEA. The heterogeneous phantom was developed in the frame of the IAEA CRP. The phantom consists of frame slabs made with polystyrene and exchangeable inhomogeneity slabs equivalent to bone or lung tissue. Special inserts allow to position thermoluminescent dosimeters (TLD) capsules within the polystyrene slabs below the bone or lung equivalent slabs and also within the lung equivalent material. Additionally, there are inserts that allow to position films or ionisation chamber in the phantom. Ten Polish radiotherapy centres (of 30 in total) were audited during on-site visits. Six different TPSs and five calculation algorithms were examined in the presence of inhomogeneities. Generally, most of the results from TLD were within 5 % tolerance. Differences between doses calculated by TPSs and measured with TLD did not exceed 4 % for bone and polystyrene equivalent materials. Under the lung equivalent material, on the beam axis the differences were lower than 5 %, whereas inside the lung equivalent material, off the beam axis, in some cases they were of around 7 %. The TLD results were confirmed with the ionisation chamber measurements. The comparison results of the calculations and the measurements allow to detect limitations of TPS calculation algorithms. The audits performed with the use of heterogeneous phantom and TLD seem to be an effective tool for detecting the limitations in the TPS performance or beam configuration errors at audited radiotherapy departments. (authors)

  15. Dosimetry audit of radiotherapy treatment planning systems.

    Science.gov (United States)

    Bulski, Wojciech; Chełmiński, Krzysztof; Rostkowska, Joanna

    2015-07-01

    In radiotherapy Treatment Planning Systems (TPS) various calculation algorithms are used. The accuracy of dose calculations has to be verified. Numerous phantom types, detectors and measurement methodologies are proposed to verify the TPS calculations with dosimetric measurements. A heterogeneous slab phantom has been designed within a Coordinated Research Project (CRP) of the IAEA. The heterogeneous phantom was developed in the frame of the IAEA CRP. The phantom consists of frame slabs made with polystyrene and exchangeable inhomogeneity slabs equivalent to bone or lung tissue. Special inserts allow to position thermoluminescent dosimeters (TLD) capsules within the polystyrene slabs below the bone or lung equivalent slabs and also within the lung equivalent material. Additionally, there are inserts that allow to position films or ionisation chamber in the phantom. Ten Polish radiotherapy centres (of 30 in total) were audited during on-site visits. Six different TPSs and five calculation algorithms were examined in the presence of inhomogeneities. Generally, most of the results from TLD were within 5 % tolerance. Differences between doses calculated by TPSs and measured with TLD did not exceed 4 % for bone and polystyrene equivalent materials. Under the lung equivalent material, on the beam axis the differences were lower than 5 %, whereas inside the lung equivalent material, off the beam axis, in some cases they were of around 7 %. The TLD results were confirmed with the ionisation chamber measurements. The comparison results of the calculations and the measurements allow to detect limitations of TPS calculation algorithms. The audits performed with the use of heterogeneous phantom and TLD seem to be an effective tool for detecting the limitations in the TPS performance or beam configuration errors at audited radiotherapy departments. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  16. Program of TLD audits for quality control in radiotherapy

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  17. Marketingový audit

    OpenAIRE

    Čevelová, Petra

    2007-01-01

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

  18. Reaktivní audit

    OpenAIRE

    Hlísta, Juraj

    2010-01-01

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

  19. 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

  20. 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.

  1. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  2. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...

  3. 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...

  4. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

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

  5. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

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

  6. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

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

  7. 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...

  8. 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...

  9. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...

  10. 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...

  11. 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,

  12. 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...

  13. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  14. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  15. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  16. Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit

    OpenAIRE

    Muhammad, Rifqi

    2009-01-01

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

  17. 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...

  18. Recommendations: Introducing the quality system into the use of significant ionizing radiation sources in radiotherapy. TLD audit by mail within the quality system in radiotherapy

    International Nuclear Information System (INIS)

    Ekendahl, D.; Valenta, J.; Horakova, I.

    2005-01-01

    The publication consists of the following sections: TLD measurement methodology (Description of the TLD system; Dose determination); TLD audit in radiotherapy: methodologies and evaluation of results (Checking the dose calculated by the planning system and beam quality control; Checking the calculated dose distribution using a versatile phantom; Checking the calculated doses for linear accelerators with multilammelar collimators; Evaluation and analysis of results; Organizing a performing audits by mail); and Annexes: Detailed guidelines and protocols for radiotherapy departments. (P.A.)

  19. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  20. 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.

  1. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

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

  2. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  3. 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.

  4. 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...

  5. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

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

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

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

  7. The development of a postal method to assess X-ray beam parameters and image quality in dental radiology

    International Nuclear Information System (INIS)

    Fenton, D.M.

    1994-10-01

    Intraoral radiographs are an extremely valuable diagnostic tool in dentistry. Radiography permits the early detection and diagnosis of dental disease and consequently is used extensively. However, public concern about radiation exposure has increased in recent times. This concern is reflected in national and international law, to the extent that, the basic principles of radiological protection, that is, justification, optimisation and dose limitation are written into law. Furthermore, in Ireland, the regulations, as outlined in the Code of Practice for Radiological Protection in Dentistry, require intraoral dental X-ray machines to perform to certain standards. A report of a direct survey of 164 intraoral dental X-ray machines is given in this study. The survey covered mechanical, electrical as well as radiation safety. Inadequacies with respect to focus to skin distance and timer accuracy were found in 45% and 42% of the machines surveyed. Ninety eight machines were assessed for electrical safety in which 48% were found to be unsafe. The results indicate that a complete assessment of the performance of dental X-ray units in Ireland is required. However, as there are in excess of 800 dental X-ray machines located throughout the country, such an assessment would be very costly for the regulatory authority. The development of a postal method for the assessment of the performance of dental X-ray machines is described in this study. This postal method provides information on the kV, total filtration, beam width and timer linearity and is undertaken by means of a penetrameter and film envelopes for exposure to the X-ray set under examination, together with a questionnaire that requests information on environment in which the machine is located. Using this method an accuracy of +-5% of the actual value was achieved in the measurement of kVp. The penetrameter was also used to assess whether or not the filtration of a particular machine complies with the regulations. This

  8. 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...

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  11. Standardized quality audit procedures for on-site dosimetry visits to radiotherapy hospitals. Report of the IAEA consultants' meeting, IAEA, Vienna, 27 September - 1 October 1999; revised in 2001

    International Nuclear Information System (INIS)

    Izewska, Joanna; Dutreix, A.; Followill, D.S.; Nisbet, A.; Novotny, J.; Sipila, P.; Dam, J. van

    2002-01-01

    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. The IAEA over the past 30 years, has verified the calibration of more than 3500 clinical photon beams at approximately 1000 radiotherapy hospitals. Detailed follow-up procedures have been implemented since 1996. When the TLD result of a participating institution falls outside the acceptance limits of ±5%, the institution is initially informed that there is a discrepancy and requested to try to identify the reasons why it occurred. The institution is not informed of the actual magnitude of the discrepancy (blind conditions) but is offered a second TLD audit. If the deviation cannot be resolved by the local radiotherapy institution or the national SSDL, then an on-site visit is suggested which, if accepted, is made by an IAEA expert in clinical dosimetry. The on-site visit includes a review of the dosimetry data and techniques, corrective measurements and ad-hoc training. The reasons for the discrepancy are then traced, explained, corrected and reported. Until the discrepancies are resolved and changes have been implemented by hospitals to ensure that the discrepancies do not reoccur, the safe and effective delivery of radiation doses to patients is questionable. This document provides a standardised set of procedures for resolving discrepancies during onsite visits to radiotherapy hospitals by the IAEA experts. The table below summarises the acceptance criteria to be used by the IAEA experts for dosimetry and mechanical parameters of the hospital treatment units. If some of the parameters are outside the acceptance criterion, it will not be possible for an institution to assure the adequate quality of the dosimetry practices in radiotherapy. The criteria are based on analyses of clinical data and the measurement uncertainties for various dosimetry and

  12. Long term OSLD reader stability in the ACDS level one audit

    International Nuclear Information System (INIS)

    Alves, Andrew D.C.; Lye, Jessica; Kenny, John; Dunn, Leon; Lehmann, Joerg; Cole, Andrew; Williams, Ivan; Kron, Tomas; Butler, Duncan; Johnston, Peter

    2015-01-01

    The Australian Clinical Dosimetry Service (ACDS) has demonstrated the capacity to perform a basic dosimetry audit on all radiotherapy clinics across Australia. During the ACDS’s three and a half year trial the majority of the audits were performed using optically stimulated luminescence dosimeters (OSLD) mailed to facilities for exposure to a reference dose, and then returned to the ACDS for analysis. This technical note investigates the stability of the readout process under the large workload of the national dosimetry audit. The OSLD readout uncertainty contributes to the uncertainty of several terms of the dose calculation equation and is a major source of uncertainty in the audit. The standard deviation of four OSLD readouts was initially established at 0.6 %. Measurements over 13 audit batches—each batch containing 200−400 OSLDs—showed variability (0.5−0.9 %) in the readout standard deviation. These shifts have not yet necessitated a change to the audit scoring levels. However, a standard deviation in OSLD readouts greater than 0.9 % will change the audit scoring levels. We identified mechanical wear on the OSLD readout adapter as a cause of variability in readout uncertainty, however, we cannot rule out other causes. Additionally we observed large fluctuations in the distribution of element correction factors (ECF) for OSLD batches. We conclude that the variability in the width of the ECF distribution from one batch to another is not caused by variability in readout uncertainty, but rather by variations in the OSLD stock.

  13. Clinical Implications of TiGRT Algorithm for External Audit in Radiation Oncology

    OpenAIRE

    Daryoush Shahbazi-Gahrouei; Mohsen Saeb; Shahram Monadi; Iraj Jabbari

    2017-01-01

    Background: Performing audits play an important role in quality assurance program in radiation oncology. Among different algorithms, TiGRT is one of the common application software for dose calculation. This study aimed to clinical implications of TiGRT algorithm to measure dose and compared to calculated dose delivered to the patients for a variety of cases, with and without the presence of inhomogeneities and beam modifiers. Materials and Methods: Nonhomogeneous phantom as quality dose veri...

  14. 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...

  15. 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...

  16.  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...

  17. 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.

  18. 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

  19. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

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

  20. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

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

  1. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

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

  2. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  3. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

  4. Internal Audit Charter, Mar2017

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

    Jessica Perkins

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

  5. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

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

  6. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

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

  7. 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.

  8. 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.

  9. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

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

  10. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

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

  11. Results of a national quality audit programme for radiotherapy centers in Iran

    International Nuclear Information System (INIS)

    Solimanian, A.; Ghafoori, M.

    1998-01-01

    The SSDL of Iran has established a quality audit programme for radiotherapy centers in the country. Most of the radiotherapy departments are now audited annually by the SSDL dosimetry team. During the site visits, beam characteristics of the teletherapy units are determined or tested. This report presents the results of the on-site output measurements conducted during the period 1985-1996 and demonstrates the role of traceability of absorbed dose to water determinations in hospitals to the SSDL standard. (author)

  12. Dosimetric quality of postal kit used for evaluation in IRD/CNEN of radiation protection parameters in dental radiology in the State of Rio de Janeiro; Qualidade dosimetrica do kit postal utilizado pelo IRD/CNEN para a avaliacao dos parametros de radioprotecao em radiologia odontologica no Estado do Rio de Janeiro

    Energy Technology Data Exchange (ETDEWEB)

    Coutinho, Soray Abbud; Mota, Helvecio C; Dovales, Ana Cristina M [Instituto de Radioprotecao e Dosimetria (IRD), Rio de Janeiro, RJ (Brazil). Dept. de Fisica Medica

    2001-07-01

    This work shows the results of a comparison between the skin entrance doses determined using an ionization chamber or a postal kit routinely used for the evaluation of radiation protection parameters in dental radiology in the state of Rio de Janeiro. By using the dosimetric kit, entrance skin dose is determined from two thermoluminescent dosimeters (TLDs) - previously calibrated in a {sup 137} Cs source - by using calibration factors determined in TLDs irradiated in air, on a water phantom and on an aluminium filter. The correspondence between the doses obtained with different methods was evaluated for three different X-ray spectra as radiation source. Results indicate that calibration factors used are adequate and that the kit has enough sensibility and reproducibility, measuring properly the skin entrance dose in dental X-rays. (author)

  13. 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.

  14. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

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

  15. 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

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.