WorldWideScience

Sample records for projects residential audit

  1. Measuring the quality of clinical audit projects.

    Science.gov (United States)

    Millard, A D

    2000-11-01

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

  2. The Communication Audit as a Class Project.

    Science.gov (United States)

    Conaway, Roger N.

    1994-01-01

    Describes a class project in which students conduct a "communication audit" or assessment of an off-campus organization, providing students with opportunities to explore, examine, monitor, and evaluate communication in a practical way. Discusses grading, beginning the class, contacting clients, instrumentation and procedures, costs, and…

  3. Nuclear industry project audit and countermeasures

    International Nuclear Information System (INIS)

    Li Yongxin; Zhang Jian

    2012-01-01

    With China's increasing use of nuclear energy, nuclear power related construction projects related to the deepening of the audit, some of the nuclear industry in construction field of the dominant issues have been more effective containment, such as inflated workload, high-set fixed standards, to improve billing unit price, which overestimate the risk calculation tools and behavior completed audit of the accounts have been able to escape his stuff. However, some nuclear industry construction field with a hidden problem because of its hidden nature, not easily found, and some even have intensified the trend. Construction funds to the country such problems caused by the loss of waste is enormous, to the breeding of corruption provided the soil is fertile, if not promptly and effectively to stop the breeding will spread. This paper on the current construction of the nuclear industry in several major areas of the hidden problems are discussed, and the angle from the audit of appropriate countermeasures. (authors)

  4. Environmental auditing for oil drilling projects

    International Nuclear Information System (INIS)

    Zambrano Solarte, Hugo Ibsen; Olaya Amaya, Alfredo

    2003-01-01

    The enforcement of legal regulations on the environment requires some mechanisms related to preservation and conservation of natural resources, as well as paleontological and archaeological wealth, in order to allow their use without endangering their integrity. This article reviews legal regulations, activities and performance indicators, which should be taken into account by Environmental Auditors in oil projects. Additionally, a Plan for Environmental management is analyzed with its main components and procedures for performing the environmental auditing

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

    Science.gov (United States)

    Millard, A D

    1999-06-01

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

  6. Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

    International Nuclear Information System (INIS)

    1993-01-01

    The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

  7. Service Learning: An Auditing Project Study

    Science.gov (United States)

    Laing, Gregory Kenneth

    2013-01-01

    There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…

  8. Financing Non-Residential Photovoltaic Projects: Options and Implications

    Energy Technology Data Exchange (ETDEWEB)

    Bolinger, Mark

    2009-01-09

    Installations of grid-connected photovoltaic (PV) systems in the United States have increased dramatically in recent years, growing from less than 20 MW in 2000 to nearly 500 MW at the end of 2007, a compound average annual growth rate of 59%. Of particular note is the increasing contribution of 'non-residential' grid-connected PV systems--defined here as those systems installed on the customer (rather than utility) side of the meter at commercial, institutional, non-profit, or governmental properties--to the overall growth trend. Although there is some uncertainty in the numbers, non-residential PV capacity grew from less than half of aggregate annual capacity installations in 2000-2002 to nearly two-thirds in 2007. This relative growth trend is expected to have continued through 2008. The non-residential sector's commanding lead in terms of installed capacity in recent years primarily reflects two important differences between the non-residential and residential markets: (1) the greater federal 'Tax Benefits'--including the 30% investment tax credit (ITC) and accelerated tax depreciation--provided to commercial (relative to residential) PV systems, at least historically (this relative tax advantage has largely disappeared starting in 2009) and (2) larger non-residential project size. These two attributes have attracted to the market a number of institutional investors (referred to in this report as 'Tax Investors') seeking to invest in PV projects primarily to capture their Tax Benefits. The presence of these Tax Investors, in turn, has fostered a variety of innovative approaches to financing non-residential PV systems. This financial innovation--which is the topic of this report--has helped to overcome some of the largest barriers to the adoption of non-residential PV, and is therefore partly responsible (along with the policy changes that have driven this innovation) for the rapid growth in the market seen in recent years

  9. European indoor air quality audit project in 56 office buildings

    NARCIS (Netherlands)

    Bluyssen, P.M.; Oliveira Fernandes, E. de; Groes, L.; Clausen, G.H.; Fanger, F.O.; Valbjorn, O.; Bernhard, C.A.; Roulet, C.A.

    1996-01-01

    A European project started at the end of 1992, in which, in addition to current methods, trained sensory panels were used to investigate office buildings all over Europe. The main aim of this EC-Audit was to develop assessment procedures and guid-ance on ventilation and source control, to help

  10. Environmental projects. Volume 3: Environmental compliance audit

    Science.gov (United States)

    1987-01-01

    The Goldstone Deep Space Communications Complex is part of NASA's Deep Space Network, one of the world's largest and most sensitive scientific telecommunications and radio navigation networks. Activities at Goldstone are carried out in support of six large parabolic dish antennas. In support of the national goal of the preservation of the environment and the protection of human health and safety, NASA, JPL and Goldstone have adopted a position that their operating installations shall maintain a high level of compliance with Federal, state, and local laws governing the management of hazardous substances, abestos, and underground storage tanks. A JPL version of a document prepared as an environmental audit of Goldstone operations is presented. Both general and specific items of noncompliance at Goldstone are identified and recommendations are provided for corrective actions.

  11. 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.

  12. 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.

  13. Environmental Audit of the Grand Junction Projects Office

    Energy Technology Data Exchange (ETDEWEB)

    1991-08-01

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

  14. VERIFICATION PROCEDURE EUROPEAN FUNDED PROJECTS THROUGH FINANCIAL AUDITS

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-06-01

    Full Text Available The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to highlight issues that arise in terms of absorption of European funds for economic development based on this absorption emphasizing the role of grants in the economy and the need to audit projects.

  15. Environmental Audit of the Grand Junction Projects Office

    International Nuclear Information System (INIS)

    1991-08-01

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

  16. How to carry out a clinical audit project

    African Journals Online (AJOL)

    Audit by the United Kingdom General Medical Council, the. Postgraduate ... It is vital for Trainees to undertake an Audit as ... Besides it is an important practice to engage in Audit in order to .... Re-audit in order to complete the Audit cycle (see.

  17. Environmental Audit, Weldon Spring Site Remedial Action Project

    International Nuclear Information System (INIS)

    1991-06-01

    This report documents the results of the Environmental Baseline Audit of DOE's Weldon Spring Site Remedial Action Project (WSSRAP), located in St. Charles, Missouri. The purpose of the Environmental Baseline Audit is to provide the Secretary of Energy with concise information pertaining to the following issues: (1) compliance status with applicable environmental regulations (with the exception of National Environmental Policy Act [NEPA] requirements); (2) adherence to best management and accepted industry practices; (3) DOE vulnerabilities and liabilities associated with compliance status, environmental conditions, and management practices; (4) root causes of compliance findings (CF) and best management practice (BMP) findings; (5) adequacy of environmental management programs and organizations; and (6) noteworthy practices. This information will assist DOE in determining patterns and trends in environmental compliance, BMPs, and root causes, and will provide the information necessary for line management to take appropriate corrective actions. 6 figs., 11 tabs

  18. 75 FR 75532 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2010-12-03

    ...] Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report AGENCY: Federal Highway... participating in the Pilot Program, 23 U.S.C. 327(g) mandates semiannual audits during each of the first 2 years of State participation. This notice announces and solicits comments on the fifth audit report for the...

  19. 76 FR 5237 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2011-01-28

    ...] Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report AGENCY: Federal Highway... participating in the Pilot Program, 23 U.S.C. 327(g) mandates semiannual audits during each of the first 2 years of State participation. This final report presents the findings from the fifth FHWA audit of the...

  20. 77 FR 26355 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2012-05-03

    ...] Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report AGENCY: Federal Highway... participating in the Pilot Program, 23 U.S.C. 327(g) mandates semiannual audits during each of the first 2 years of State participation. This final report presents the findings from the sixth FHWA audit of the...

  1. Helping Students Understand Intersectionality: Reflections from a Dialogue Project in Residential Life

    Science.gov (United States)

    Claros, Sharon Chia; Garcia, Gina A.; Johnston-Guerrero, Marc P.; Mata, Christine

    2017-01-01

    In this chapter, the authors share insights from a dialogue project focused on intersectionality within a residential life setting and discuss additional strategies for helping students understand intersectionality.

  2. Sustainable residential districts : the residents' role in project success

    NARCIS (Netherlands)

    Abdalla, G.

    2012-01-01

    Sustainable residential districts have been realized worldwide. These districts are promoted to be efficient in the use of natural materials and sustainable energy resources. Realization of sustainable residential districts can strongly contribute to achieve environmental objectives as imposed by

  3. 77 FR 24505 - Hazard Mitigation Assistance for Wind Retrofit Projects for Existing Residential Buildings

    Science.gov (United States)

    2012-04-24

    ...] Hazard Mitigation Assistance for Wind Retrofit Projects for Existing Residential Buildings AGENCY... for Wind Retrofit Projects for Existing Residential Buildings. DATES: Comments must be received by... must include the agency name and docket ID. Regardless of the method used for submitting comments or...

  4. The Findings of an Assessment Audit: An NTFS Project Report

    Science.gov (United States)

    Hughes, Ian

    2006-01-01

    An Assessment Audit is described consisting of 47 questions, each being scored 0 to 4, by the module team depending on the extent to which the audit point was satisfied. Scores of 2 or less indicated unsatisfactory provision. Audits were carried out on 14 bioscience- or medicine-based modules in 13 universities. There was great variability between…

  5. Analysis of Installed Measures and Energy Savings for Single-Family Residential Better Buildings Projects

    Energy Technology Data Exchange (ETDEWEB)

    Heaney, M. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Polly, B. [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2015-04-30

    This report presents an analysis of data for residential single-family projects reported by 37 organizations that were awarded federal financial assistance (cooperative agreements or grants) by the U.S. Department of Energy’s Better Buildings Neighborhood Program.1 The report characterizes the energy-efficiency measures installed for single-family residential projects and analyzes energy savings and savings prediction accuracy for measures installed in a subset of those projects.

  6. Financial auditing at enterprises for control of projects realized with credit fund-raising

    Science.gov (United States)

    Lukmanova, Inessa

    2017-10-01

    The article analyzes methods of conducting financial audit under the construction control of projects implemented with raising credit funds in modern conditions. This work aims to improve the methodological toolkit of construction control when lending projects of the construction of transport infrastructure. The paper considers correlations of various procedures of construction control, financial audit and organizational and technical factors affecting investment and construction projects. The authors presented the logical scheme of the process of lending to legal entities and developed an algorithm of the procedure for conducting a financial audit, allowing to make possible adjustments and the right decision.

  7. FAR Research Project: What do we know about group audits

    NARCIS (Netherlands)

    Hanes Downey, Denise; Gold, A.H.

    Despite concerns about the quality of group audits, recently raised by practice, inspectors, regulators, and standard setters, only a limited number of academic studies have specifically examined these engagements to date. This paper first describes some of the concerns about group audits to explain

  8. State energy price projections for the residential sector, 1992--1993

    International Nuclear Information System (INIS)

    1992-01-01

    The purpose of this report, State Energy Price Projections for the Residential Sector, 1992--1993, is to provide projections of State-level residential prices for 1992 and 1993 for the following fuels: electricity, natural gas, heating oil, liquefied petroleum gas (LPG), kerosene, and coal. Prices for 1991 are also included for comparison purposes. This report also explains the methodology used to produce these estimates and the limitations

  9. Multi-professional audit supports clinical governance in projecting and implementing a new stroke care area

    Directory of Open Access Journals (Sweden)

    Marco Masina

    2013-03-01

    Full Text Available Patients with acute stroke have better outcomes in terms of survival or regaining independence if they receive organized inpatient care in a specific setting (Stroke Unit, SU where a coordinated multidisciplinary team can ensure the best level of care. The clinical governance of an SU requires a systematic monitoring of diagnostic, clinical and therapeutic processes through a structured audit. The entire project and set up of a new SU in Bentivoglio, Italy, were based on a model that focused on multidisciplinary teamwork and clinical governance. An audit based on the Benjamin audit cycle followed every step of the set up of the new SU. Markers from national and international guidelines and from the Italian Regional Audit, together with a specific database were used. The audit showed a high level of care and a significant improvement in the majority of clinical, diagnostic and therapeutic parameters. Only a few markers (i.e. waiting times for ultrasound tomography and prescription of oral anticoagulation therapy required specific projects in order to improve the results. Our experience confirmed that a structured audit can support clinical governance of an SU by monitoring clinical processes and quality of care. Such an audit involves the whole professional team and shows the effects of any single actions. It also helps integration and co-operation among staff. Furthermore, a structured audit is a useful instrument for professional accountability for both qualitative and quantitative aspects of care.

  10. How internal audit can contribute to the success of ERP implementation projects in an Irish context.

    OpenAIRE

    Bennett, John Michael Anthony

    2014-01-01

    non-peer-reviewed The aim of this study is to explore how Internal Audit can contribute towards the successful implementation of ERP (Enterprise Resource Planning) projects in an Irish context. ERP projects are well documented for high failure rates and adverse impact on receiving businesses. Although there is limited literature available concerning the role of Internal Audit within ERP implementations, there is plenty available relating to ERP implementations which document risks, problem...

  11. Issues of Auditing Non-Reimbursable Financing Funding Projects

    Directory of Open Access Journals (Sweden)

    Andrei FLOREA

    2017-12-01

    Full Text Available The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500 to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators.

  12. Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

    International Nuclear Information System (INIS)

    1991-08-01

    This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs

  13. Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

    Energy Technology Data Exchange (ETDEWEB)

    None

    1991-08-01

    This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs.

  14. Budgeting for International Projects: In-Country Business Operations and Long-Term Residential Assignments.

    Science.gov (United States)

    Richey, John B.

    1994-01-01

    A discussion of international sponsored research program administration looks at budgeting, costs, and procedures for both projects with in-country business operations in developing nations and projects with long-term residential assignments. It is intended for university administrators providing new services to faculty working on international…

  15. Experiential, Collaborative and Team Projects: Communication Audits in the MBA Communication Course

    Science.gov (United States)

    Hart, Claudia; Vroman, Margo; Stulz, Karin

    2015-01-01

    In this paper the authors discuss the challenges and rewards of building a graduate level Managerial Communication course around an experiential communication audit project. The purpose of the project was to provide MBA (Master of Business Administration) students with exposure to the real world responsibilities and demands of working in a complex…

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

    International Nuclear Information System (INIS)

    1995-09-01

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

  17. Insights from stakeholders of five residential smart grid pilot projects in the Netherlands

    NARCIS (Netherlands)

    Obinna, U.; Joore, P.; Wauben, L.; Reinders, Angelina H.M.E.

    2016-01-01

    This paper presents insights and perceptions of stakeholders involved in the development and implementation of residential smart grid pilot projects in the Netherlands, adding to the limited information that is currently available in this area, while expectations about the potential benefits of

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-27

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

  19. 76 FR 63988 - Pilot Project on NAFTA Trucking Provisions; Pre-Authorization Safety Audits

    Science.gov (United States)

    2011-10-14

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

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

    Science.gov (United States)

    Tonge, Richard; Willett, Caroline

    2012-01-01

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

  1. Final audit report of remedial action construction at the UMTRA project site Rifle, Colorado. Rev. 1

    International Nuclear Information System (INIS)

    1997-01-01

    This final audit report summarizes the assessments performed by the U.S. Department of Energy (DOE) Environmental Restoration Division (ERD) and its Technical Assistance Contractor (TAC) of remedial action compliance with approved plans, specifications, standards, and 40 CFR Part 192 at the Rifle, Colorado, Uranium Mill Tailings Remedial Action (UMTRA) Project site. Remedial action construction was directed by the Remedial Action Contractor (RAC)

  2. Final audit report of remedial action construction at the UMTRA Project Falls City, Texas, site

    International Nuclear Information System (INIS)

    1995-05-01

    This final audit report for the Falls City, Texas, Uranium Mill Tailings Remedial Action Project site summarizes the radiological audits and the quality assurance (QA) in-process surveillances, audits, and final close-out inspection performed by the U.S. Department of Energy (DOE) and Technical Assistance Contractor (TAC). It also summarizes U.S. Nuclear Regulatory Commission (NRC) surveillances. One radiological audit and three radiological surveillances were performed at the Falls City site. These surveillances and audit, which resulted in 31 observations, focused primarily on processing site activities and were performed on the following dates: 3-6 August 1992, 29-30 October 1992, 22-26 March 1993, and 1-3 November 1993. All outstanding radiological issues were closed out at the completion of the construction activities. Six QA in-process surveillances, which resulted in 71 observations, were performed at the Falls City site on the following dates: 22-24 July 1992, 23-25 November 1992, 17-19 May 1993, 16-18 August 1993, 13-15 October 1993, and 2-4 February 1994. All outstanding issues were closed out with the February surveillance on 3 March 1994. The DOE/TAC remedial action close-out inspections of the Falls City site, which resulted in 56 observations, were conducted 9-10 June 1994 and 26 July 1994. The inspections were closed out on 26 January 1995. The NRC performed three on-site construction reviews (OSCR), resulting in seven observations of remedial action construction activities that occurred during site visits. The OSCRs were performed 9 December 1992, 12 May 1993, and 25 October 1993. Since all audit and surveillance observations and recommendations have been closed out, this final audit report segment of the site certification process is complete

  3. Role of exposure in projected residential building cyclone risk for the Australian region

    International Nuclear Information System (INIS)

    Waters, Denis; Cechet, Bob; Arthur, Craig

    2010-01-01

    The paper presents a methodology to analyse the direct impact of tropical cyclone hazard on communities in northern Australia. The study focuses on the maximum potential intensity (MPI) of the cyclonic wind hazard, and location. Storm surge impacts were developed using a simple relationship between intensity and storm surge height and mid-point sea-level rise projections. The impact on residential building stock of severe wind and storm surge hazards associated with IPCC climate change scenarios is considered. Changes in residential building stock, for over 500 coastal statistical local areas (SLAs) from Southeast Queensland anticlockwise to Perth, were estimated using Australian Bureau of Statistics population projections through to 2100. A Probable Maximum Loss (PML) curve was derived, and the average annual cost across a 5000 year period (or 'annualised loss') was evaluated for each region. The projected population growth and the drift to coastal locations are significant elements in determining the damage associated with possible future cyclone threat.

  4. IT & C Projects Duration Assessment Based on Audit and Software Reengineering

    Directory of Open Access Journals (Sweden)

    2009-01-01

    Full Text Available This paper analyses the effect of applying the core elements of software engineering and reengineering, probabilistic simulations and system development auditing to software development projects. Our main focus is reducing software development project duration. Due to the fast changing economy, the need for efficiency and productivity is greater than ever. Optimal allocation of resources has proved to be the main element contributing to an increase in efficiency.

  5. Final audit report of remedial action construction at the UMTRA Project Site, Gunnison, Colorado. Revision 0

    International Nuclear Information System (INIS)

    1996-01-01

    The final audit report for remedial action at the Gunnison, Colorado Uranium Mill Tailings Remedial Action (UMTRA) Project site consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the U.S. Department of Energy (DOE) and the Technical Assistance Contractor (TAC); and on-site construction reviews (OSCR) performed by the U.S. Nuclear Regulatory Commission (NRC). Two radiological surveillances and four radiological audits were performed at the Gunnison site. The surveillances were performed on 16 to 19 September 1992 and 28 June to 1 July 1993. The radiological audits were performed on 4 to 7 October 1993; 13 to 16 June 1994; 19 to 22 September 1994 and 10 to 12 July 1995. The surveillances and audits resulted in 79 observations. Thirty-four of the observations raised DOE concerns that were resolved on the site or through subsequent corrective action. All outstanding issues were closed on 12 July 1995. The radiological surveillances and audits are discussed in Section 2.0 of this report. Ten QA in-process surveillances were performed at the Gunnison UMTRA Project site. The surveillances were performed on 24 to 25 September 1992, 7 to 9 July 1993, 29 October 1993, 27 to 28 June 1994, 31 October to 1 November 1994, 19 to 20 June 1 995, 20 to 21 July 1995, 17 to 18 August 1995, 20 September 1995, and 11 to 13 October 1995. The surveillances resulted in 100 observations. Six observations contained recommendations that required responses from the Remedial Action Contractor (RAC). Ninety-five observations contained a recommendation that required no response. All outstanding issues were closed on 8 January 1996. The QA in-process surveillances are discussed in Section 3.0 of this report

  6. Photovoltaic test and demonstration project. [residential energy program

    Science.gov (United States)

    Forestieri, A. F.; Brandhorst, H. W., Jr.; Deyo, J. N.

    1976-01-01

    The considered project consists of three subprojects related to applications, device performance and diagnostics, and endurance testing. The objectives of the applications subproject include the determination of the operating characteristics for a variety of photovoltaic conversion systems. A system test facility is being constructed in this connection and a prototype residence experiment is to be conducted. Market demand for solar cells is to be stimulated by demonstrating suitability of solar cells for specific near-term applications. Activities conducted in connection with device performance studies and diagnostics are also discussed along with developments in the area of endurance testing.

  7. Value of Professional Property Managers in Residential Project Development

    Directory of Open Access Journals (Sweden)

    Yuen C. B.

    2016-06-01

    Full Text Available Property management has often been described as an after-sale service because the participation of professional property managers is only required upon completion of the building. Recently, however, property management has become an integral part of project development based on its value. These days, managing recreational facilities such as residents’ clubs, gyms and swimming pools, given the frequent use of electronic installations, no longer falls under basic caretaking services. The early detection of hidden problems such as poor quality concealed cables, conduits and pipes and the improper selection of building materials saves time and money in subsequent maintenance and repair work, simultaneously reducing any inconvenience experienced by end-users due to a breakdown in services or defective rectification.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1992-06-01

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

  9. Study protocol: Audit and Best Practice for Chronic Disease Extension (ABCDE Project

    Directory of Open Access Journals (Sweden)

    Thompson Sandra

    2008-09-01

    Full Text Available Abstract Background A growing body of international literature points to the importance of a system approach to improve the quality of care in primary health care settings. Continuous Quality Improvement (CQI concepts and techniques provide a theoretically coherent and practical way for primary care organisations to identify, address, and overcome the barriers to improvements. The Audit and Best Practice for Chronic Disease (ABCD study, a CQI-based quality improvement project conducted in Australia's Northern Territory, has demonstrated significant improvements in primary care service systems, in the quality of clinical service delivery and in patient outcomes related to chronic illness care. The aims of the extension phase of this study are to examine factors that influence uptake and sustainability of this type of CQI activity in a variety of Indigenous primary health care organisations in Australia, and to assess the impact of collaborative CQI approaches on prevention and management of chronic illness and health outcomes in Indigenous communities. Methods/design The study will be conducted in 40–50 Indigenous community health centres from 4 States/Territories (Northern Territory, Western Australia, New South Wales and Queensland over a five year period. The project will adopt a participatory, quality improvement approach that features annual cycles of: 1 organisational system assessment and audits of clinical records; 2 feedback to and interpretation of results with participating health centre staff; 3 action planning and goal setting by health centre staff to achieve system changes; and 4 implementation of strategies for change. System assessment will be carried out using a System Assessment Tool and in-depth interviews of key informants. Clinical audit tools include two essential tools that focus on diabetes care audit and preventive service audit, and several optional tools focusing on audits of hypertension, heart disease, renal

  10. DOD Residential Proton Exchange Membrane (PEM) Fuel Cell Demonstration Program. Volume 2. Summary of Fiscal Year 2001-2003 Projects

    Science.gov (United States)

    2005-09-01

    produced many of the Beatles 1970s recordings. This facility was selected to host the UK PEM demonstration project from a selection of four potential sites...funded the Department of Defense (DOD) Residential PEM Demonstration Project to demonstrate domestically-produced, residential Proton Exchange Membrane...PEM) fuel cells at DOD Facilities. The objectives were to: (1) assess PEM fuel cells’ role in supporting sustainability at military installations

  11. IEA Project on Indoor Air Quality Design and Control in Low Energy Residential Buildings

    DEFF Research Database (Denmark)

    Rode, Carsten; Abadie, Marc; Qin, Menghao

    2016-01-01

    with heat recovery systems, one of the next focal points to limiting energy consumption for thermally conditioning the indoor environment will be to possibly reducing the ventilation rate, or to make it in a new way demand controlled. However, this must be done such that it has no have adverse effects...... on Indoor Air Quality (IAQ). Annex 68, Indoor Air Quality Design and Control in Low Energy Residential Buildings, is a project under IEA’s Energy Conservation in Buildings and Communities Program (EBC), which will endeavor to investigate how future residential buildings are able to have very high energy...... performance whilst providing comfortable and healthy indoor environments. New paradigms for demand control of ventilation will be investigated, which consider the pollution loads and occupancy in buildings. The thermal and moisture conditions of such will be considered because of interactions between...

  12. An International Project on Indoor Air Quality Design and Control in Low Energy Residential Buildings

    DEFF Research Database (Denmark)

    Rode, Carsten; Abadie, Marc; Qin, Menghao

    2016-01-01

    focal points to limiting energy consumption for thermally conditioning the indoor environment will be to possibly reducing the ventilation rate, or making it in a new way demand controlled. However, this must be done such that it does not have adverse effects on indoor air quality (IAQ). Annex 68......In order to achieve nearly net zero energy use, both new and energy refurbished existing buildings will in the future need to be still more efficient and optimized. Since such buildings can be expected to be already well insulated, airtight, and have heat recovery systems installed, one of the next......, Indoor Air Quality Design and Control in Low Energy Residential Buildings, is a project under IEA’s Energy Conservation in Buildings and Communities Program (EBC), which will endeavor to investigate how future residential buildings are able to have very high energy performance whilst providing...

  13. Audit of United States portion of the International Thermonuclear Experimental Reactor project

    International Nuclear Information System (INIS)

    1993-01-01

    Worldwide efforts in fusion energy research are designed to develop fusion power as a safe, environmentally sound, and economically competitive source of energy. The International Thermonuclear Experimental Reactor (ITER) project is a worldwide effort to demonstrate the scientific and technological feasibility of fusion power. The European Community, Japan, the Russian Federation, and the United States are collaborating on ITER, with each of the four parties expected to equally share costs and benefits. Shared costs for the current engineering design phase of the project are estimated at $1 billion in 1989 dollars, excluding certain management and support costs to be absorbed by each partner, with an early estimate of $6 billion, also in 1989 dollars, for construction of the reactor. Engineering design formally began in July 1992, and this phase is in its formative stages. The US had already spent about $100 million since 1987 on ITER conceptual design activities and other preparatory activities in advance of the engineering design phase. Because of its cost significance, the importance of ITER to the US fusion energy program, and the project's unique aspects which may provide a framework for future international endeavors, we initiated an audit of the ITER project. The purpose of the audit was to evaluate management controls over the US portion of the ITER project. Our objectives was to determine whether key front-end controls were in place to ensure that the project could be managed in an efficient and effective manner

  14. A combined AHP-GP model to allocate internal auditing time to projects

    Directory of Open Access Journals (Sweden)

    HA Kruger

    2006-06-01

    Full Text Available The optimal allocation of internal auditing time among competing projects is a multi-criteria problem that includes both qualitative and quantitative factors. This paper discusses an integrated approach where the analytic hierarchy process (AHP is used to deal with qualitative risk assessments and a goal programming (GP model to distribute available hours in such a way that risk is minimised. Additional considerations, such as maximum and minimum allowable project hours, risk reducing factors and risk levels, are also taken into account. Following a description of the models and framework, a brief case study is presented in which the framework was empirically evaluated.

  15. Design and Implementation of Green Construction Scheme for a High-rise Residential Building Project

    Science.gov (United States)

    Zhou, Yong; Huang, You Zhen

    2018-06-01

    This paper mainly studies the green construction scheme of a high-rise residential building project. From "four sections one environmental protection", saving material, water saving, energy saving, economical use of land and environmental protection conduct analysis and research. Adopting scientific, advanced, reasonable and economical construction technology measures, implementing green construction method. Promoting energy-saving technologies in buildings, ensuring the sustainable use of resources, Maximum savings of resources and energy, increase energy efficiency, to reduce pollution, reducing the adverse environmental impact of construction activities, ensure construction safety, build sustainable buildings.

  16. Uranium Mill Tailings Remedial Action Project Environmental Line Management Audit Action Plan. Final report. Audit, October 26, 1992--November 6, 1992

    International Nuclear Information System (INIS)

    1993-07-01

    This Action Plan contains responses, planned actions, and estimated costs for addressing the findings discovered in the Environmental Management Audit conducted for the U.S. Department of Energy (DOE) Uranium Mill Tailings Remedial Action Project (UMTRA), October 26 through November 6, 1992. This document should be read in conjunction with the Audit Report to ensure the findings addressed in this document are fully understood. The scope of the UMTRA Environmental Management Audit was comprehensive and encompassed all areas of environmental management except environmental programs pertaining to the National Environmental Policy Act (NEPA) compliance. The Audit Report listed 18 findings: 11 were identified as compliance findings, and the remaining 7 were best management practice findings. Root cause analysis was performed on all the findings. The results of the analysis as well as planned corrective actions are summarized in Section 5.0. All planned actions were prioritized using the Tiger Team Assessment Corrective Action Plan system. Based on assigned priorities, all planned actions were costed by fiscal year. This Action Plan contains a description of the organizational and management structures to be used to implement the Action Plan, a brief discussion of root cause analysis and funding, followed by the responses and planned actions for each finding. A member of the UMTRA Project Office (PO) has been assigned responsibility for tracking the progress on each of the findings. The UMTRA PO staff wrote and/or approved all of the corrective actions recorded in this Action Plan

  17. Final audit report of remedial action construction at the UMTRA Project, Grand Junction, Colorado, processing site

    International Nuclear Information System (INIS)

    1995-02-01

    This final audit report (FAR) for remedial action at the Grand Junction, Colorado, Uranium Mill Tailings Remedial Action (UMTRA) Project processing site consists of a summary of the radiological surveillances/ audits, the quality assurance (QA) in-process surveillances, and the QA final close-out inspection performed by the US Department of Energy (DOE) and Technical Assistance Contractor (TAC). The FAR also summarizes other surveillances performed by the US Nuclear Regulatory Commission (NRC). To summarize, a total of one finding and 127 observations were noted during DOE/TAC audit and surveillance activities. The NRC noted general site-related observations during the OSCRs. Follow-up to responses required from MK-Ferguson for the DOE/TAC finding and observations indicated that all issues related to the Grand Junction processing site were resolved and closed out to the DOE's satisfaction. The NRC OSCRs resulted in no issues related to the Grand Junction processing site requiring a response from MK-Ferguson

  18. Fall prevention and safety communication training for foremen: report of a pilot project designed to improve residential construction safety.

    Science.gov (United States)

    Kaskutas, Vicki; Dale, Ann Marie; Lipscomb, Hester; Evanoff, Brad

    2013-02-01

    Falls from heights account for 64% of residential construction worker fatalities and 20% of missed work days. We hypothesized that worker safety would improve with foremen training in fall prevention and safety communication. Training priorities identified through foreman and apprentice focus groups and surveys were integrated into an 8-hour training. We piloted the training with ten foremen employed by a residential builder. Carpenter trainers contrasted proper methods to protect workers from falls with methods observed at the foremen's worksites. Trainers presented methods to deliver toolbox talks and safety messages. Results from worksite observational audits (n=29) and foremen/crewmember surveys (n=97) administered before and after training were compared. We found that inexperienced workers are exposed to many fall hazards that they are often not prepared to negotiate. Fall protection is used inconsistently and worksite mentorship is often inadequate. Foremen feel pressured to meet productivity demands and some are unsure of the fall protection requirements. After the training, the frequency of daily mentoring and toolbox talks increased, and these talks became more interactive and focused on hazardous daily work tasks. Foremen observed their worksites for fall hazards more often. We observed increased compliance with fall protection and decreased unsafe behaviors during worksite audits. Designing the training to meet both foremen's and crewmembers' needs ensured the training was learner-centered and contextually-relevant. This pilot suggests that training residential foremen can increase use of fall protection, improve safety behaviors, and enhance on-the-job training and safety communication at their worksites. Construction workers' training should target safety communication and mentoring skills with workers who will lead work crews. Interventions at multiple levels are necessary to increase safety compliance in residential construction and decrease falls

  19. Implementation and implication of total quality management on client- contractor relationship in residential projects

    Science.gov (United States)

    Murali, Swetha; Ponmalar, V.

    2017-07-01

    To make innovation and continuous improvement as a norm, some traditional practices must become unlearnt. Change for growth and competitiveness are required for sustainability for any profitable business such as the construction industry. The leading companies are willing to implement Total Quality Management (TQM) principles, to realise potential advantages and improve growth and efficiency. Ironically, researches recollected quality as the most significant provider for competitive advantage in industrial leadership. The two objectives of this paper are 1) Identify TQM effectiveness in residential projects and 2) Identify the client satisfaction/dissatisfaction areas using Analytical Hierarchy Process (AHP) and suggest effective mitigate measures. Using statistical survey techniques like set of questionnaire survey, it is observed that total quality management was applied in some leading successful organization to an extent. The main attributes for quality achievement can be defined as teamwork and better communication with single agreed goal between client and contractor. Onsite safety is a paramount attribute in the identifying quality within the residential projects. It was noticed that the process based quality methods such as onsite safe working condition; safe management system and modern engineering process safety controls etc. as interlinked functions. Training and effective communication with all stakeholders on quality management principles is essential for effective quality work. Late Only through effective TQM principles companies can avoid some contract litigations with an increased client satisfaction Index.

  20. Final audit report of remedial action construction at the UMTRA Project Mexican Hat, Utah -- Monument Valley, Arizona, sites

    International Nuclear Information System (INIS)

    1995-10-01

    The final audit report for remedial action at the Mexican Hat, Utah, Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the US Department of Energy (DOE) and the Technical Assistance Contractor (TAC); on-site construction reviews (OSCR) performed by the US Nuclear Regulatory Commission (NRC); and a surveillance performed by the Navajo Nation. This report refers to remedial action activities performed at the Mexican Hat, Utah--Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites

  1. IU.R Residential Urban Interfaces. Strategies and tools for a renewal project

    Directory of Open Access Journals (Sweden)

    Sabrina Borgianni

    2012-10-01

    Full Text Available In the contemporary city, quality of urban space is a key element in life quality and a driving force for the competitiveness. The increasing complexity of relationships and the evolving needs and use patterns reflect urban complexity in a corresponding physical space: the urban interface, an entity that mediates the sociospatial relationships between public and private sphere and that assumes strategic importance in redevelopment of suburbs. Research, carried out on a case ‘study project’, defines the criteria for a Residential Urban Interface approach as a tool for micro-urban redevelopment which merge into the proposed Project Plan, the metaproject field aimed at process design, space design and design of management and use scenario.

  2. 2008 Niday Perinatal Database quality audit: report of a quality assurance project.

    Science.gov (United States)

    Dunn, S; Bottomley, J; Ali, A; Walker, M

    2011-12-01

    This quality assurance project was designed to determine the reliability, completeness and comprehensiveness of the data entered into Niday Perinatal Database. Quality of the data was measured by comparing data re-abstracted from the patient record to the original data entered into the Niday Perinatal Database. A representative sample of hospitals in Ontario was selected and a random sample of 100 linked mother and newborn charts were audited for each site. A subset of 33 variables (representing 96 data fields) from the Niday dataset was chosen for re-abstraction. Of the data fields for which Cohen's kappa statistic or intraclass correlation coefficient (ICC) was calculated, 44% showed substantial or almost perfect agreement (beyond chance). However, about 17% showed less than 95% agreement and a kappa or ICC value of less than 60% indicating only slight, fair or moderate agreement (beyond chance). Recommendations to improve the quality of these data fields are presented.

  3. Final Hazard Classification and Auditable Safety Analysis for the 105-F Building Interim Safe Storage Project

    International Nuclear Information System (INIS)

    Rodovsky, T.J.; Bond, S.L.

    1998-07-01

    The auditable safety analysis (ASA) documents the authorization basis for the partial decommissioning and facility modifications to place the 105-F Building into interim safe storage (ISS). Placement into the ISS is consistent with the preferred alternative identified in the Record of Decision (58 FR). Modifications will reduce the potential for release and worker exposure to hazardous and radioactive materials, as well as lower surveillance and maintenance (S ampersand M) costs. This analysis includes the following: A description of the activities to be performed in the course of the 105-F Building ISS Project. An assessment of the inventory of radioactive and other hazardous materials within the 105-F Building. Identification of the hazards associated with the activities of the 105-F Building ISS Project. Identification of internally and externally initiated accident scenarios with the potential to produce significant local or offsite consequences during the 105-F Building ISS Project. Bounding evaluation of the consequences of the potentially significant accident scenarios. Hazard classification based on the bounding consequence evaluation. Associated safety function and controls, including commitments. Radiological and other employee safety and health considerations

  4. AUDIT OF INNOVATIVE IDEAS AS THE PREVIOUS STAGE OF THE BUSINESS-PLAN OF START-UP PROJECTS

    OpenAIRE

    O. Zhylinska; M. Chuiko

    2014-01-01

    The phenomenon of feasibility reasoning of venture capital investment for the implementation of innovative ideas is revealed. The main elements of the methodology for feasibility of start-up projects, based on the concept of combination of life cycle of the market, product innovation and startup companies, are characterized. The comparative analysis of methods feasibility study and business plan start-up project is made, the importance of innovative ideas audit in future economic information ...

  5. Carbon Footprint Estimation Tool for Residential Buildings for Non-Specialized Users: OERCO2 Project

    Directory of Open Access Journals (Sweden)

    Jaime Solís-Guzmán

    2018-04-01

    Full Text Available Existing tools for environmental certification of buildings are failing in their ability to reach the general public and to create social awareness, since they require not only specialized knowledge regarding construction and energy sources, but also environmental knowledge. In this paper, an open-source online tool for the estimation of the carbon footprint of residential buildings by non-specialized users is presented as a product from the OERCO2 Erasmus + project. The internal calculations, data management and operation of this tool are extensively explained. The ten most common building typologies built in the last decade in Spain are analysed by using the OERCO2 tool, and the order of magnitude of the results is analysed by comparing them to the ranges determined by other authors. The OERCO2 tool proves itself to be reliable, with its results falling within the defined logical value ranges. Moreover, the major simplification of the interface allows non-specialized users to evaluate the sustainability of buildings. Further research is oriented towards its inclusion in other environmental certification tools and in Building Information Modeling (BIM environments.

  6. Residential on site solar heating systems: a project evaluation using the capital asset pricing model

    Energy Technology Data Exchange (ETDEWEB)

    Schutz, S.R.

    1978-12-01

    An energy source ready for immediate use on a commercial scale is solar energy in the form of On Site Solar Heating (OSSH) systems. These systems collect solar energy with rooftop panels, store excess energy in water storage tanks and can, in certain circumstances, provide 100% of the space heating and hot water required by the occupants of the residential or commercial structure on which the system is located. Such systems would take advantage of a free and inexhaustible energy source--sunlight. The principal drawback of such systems is the high initial capital cost. The solution would normally be a carefully worked out corporate financing plan. However, at the moment it is individual homeowners and not corporations who are attempting to finance these systems. As a result, the terms of finance are excessively stringent and constitute the main obstacle to the large scale market penetration of OSSH. This study analyzes the feasibility of OSSH as a private utility investment. Such systems would be installed and owned by private utilities and would displace other investment projects, principally electric generating plants. The return on OSSH is calculated on the basis of the cost to the consumer of the equivalent amount of electrical energy that is displaced by the OSSH system. The hurdle rate for investment in OSSH is calculated using the Sharpe--Lintner Capital Asset Pricing Model. The results of this study indicate that OSSH is a low risk investment having an appropriate hurdle rate of 7.9%. At this rate, OSSH investment appears marginally acceptable in northern California and unambiguously acceptable in southern California. The results also suggest that utility investment in OSSH should lead to a higher degree of financial leverage for utility companies without a concurrent deterioration in the risk class of utility equity.

  7. The SmartH2O project: a platform supporting residential water management through smart meters and data intensive modeling

    Science.gov (United States)

    Cominola, A.; Nanda, R.; Giuliani, M.; Piga, D.; Castelletti, A.; Rizzoli, A. E.; Maziotis, A.; Garrone, P.; Harou, J. J.

    2014-12-01

    Designing effective urban water demand management strategies at the household level does require a deep understanding of the determinants of users' consumption. Low resolution data on residential water consumption, as traditionally metered, can only be used to model consumers' behavior at an aggregate level whereas end uses breakdown and the motivations and individual attitudes of consumers are hidden. The recent advent of smart meters allows gathering high frequency consumption data that can be used both to provide instantaneous information to water utilities on the state of the network and continuously inform the users on their consumption and savings. Smart metered data also allow for the characterization of water end uses: this information, coupled with users' psychographic variables, constitutes the knowledge basis for developing individual and multi users models, through which water utilities can test the impact of different management strategies. SmartH2O is an EU funded project which aims at creating an ICT platform able to (i) capture and store quasi real time, high resolution residential water usage data measured with smart meters, (ii) infer the main determinants of residential water end uses and build customers' behavioral models and (iii) predict how the customer behavior can be influenced by various water demand management strategies, spanning from dynamic water pricing schemes to social awareness campaigns. The project exploits a social computing approach for raising users' awareness about water consumption and pursuing water savings in the residential sector. In this work, we first present the SmartH2O platform and data collection, storage and analysis components. We then introduce some preliminary models and results on total water consumption disaggregation into end uses and single user behaviors using innovative fully automated algorithms and overcoming the need of invasive metering campaigns at the fixture level.

  8. AUDIT OF INNOVATIVE IDEAS AS THE PREVIOUS STAGE OF THE BUSINESS-PLAN OF START-UP PROJECTS

    Directory of Open Access Journals (Sweden)

    O. Zhylinska

    2014-09-01

    Full Text Available The phenomenon of feasibility reasoning of venture capital investment for the implementation of innovative ideas is revealed. The main elements of the methodology for feasibility of start-up projects, based on the concept of combination of life cycle of the market, product innovation and startup companies, are characterized. The comparative analysis of methods feasibility study and business plan start-up project is made, the importance of innovative ideas audit in future economic information generation and investment decisions of informal venture capital investors are shown.

  9. Residential satisfaction close to highways : The impact of accessibility, nuisances and highway adjustment projects

    NARCIS (Netherlands)

    Hamersma, Marije; Tillema, Taede; Sussman, Joseph; Arts, Jos

    In this paper we focus on gaining insight into the residential satisfaction of households near highways, based on survey data collected among 1225 respondents in the Netherlands living within 1000 m from a highway. Ordinal regression was used to study the impact of highway externalities on

  10. Parenting training for women in residential substance abuse treatment. Results of a demonstration project.

    Science.gov (United States)

    Camp, J M; Finkelstein, N

    1997-01-01

    This paper presents findings on the impact of implementing a parenting component in two urban residential treatment programs in Massachusetts for pregnant and parenting chemically-dependent women. The parenting component consisted of multiple services for both women and their infants while they were in residential treatment as well as aftercare services after discharge from treatment. Findings presented focus on: (a) the characteristics of the 170 pregnant and parenting women who participated in the parenting component during its 48 months of implementation; (b) changes in the parenting skills and self-esteem of women who completed parenting training; (c) the quality of mother-child interaction; and (d) the participants' perceptions about the impact of the parenting training. Women in both programs made dramatic improvements in self-esteem and experienced significant gains in parenting knowledge and attitudes. The participants were also overwhelmingly positive about the impact of the parenting training on their lives. Study findings underline the importance of parenting services for pregnant and parenting women in residential substance abuse treatment.

  11. Performance Evaluation of Public-Private Partnership Projects from the Perspective of Efficiency, Economic, Effectiveness, and Equity: A Study of Residential Renovation Projects in China

    Directory of Open Access Journals (Sweden)

    Xuhui Cong

    2018-06-01

    Full Text Available The performance evaluation index system was established on the basis of 4E (Efficiency, Economic, Effectiveness, Equity theory to improve performance evaluation of Public-Private Partnership Projects for Residential Renovation (4P2R. Moreover, the index weighting model was demonstrated based on Ordered Weighted Averaging (OWA. Finally, the cloud model was used for performance evaluation, through the cloud uncertainty reasoning to determine the quantitative performance evaluation index value, the positive reverse cloud to calculate the qualitative performance evaluation index value, and the normal cloud to measure the project performance. The proof-of-concept application shows that the performance evaluation index system and evaluation model can better identify the deficiencies in the project, and provide targeted improvement measures for similar projects in the future.

  12. 77 FR 10599 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2012-02-22

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

  13. The Audit of Principal Effectiveness: Instrumentation for Principalship Research. A Research Project Report.

    Science.gov (United States)

    Valentine, Jerry W.; Bowman, Michael L.

    Using the literature and research on principal effectiveness as a foundation, the Audit of Principal Effectiveness was developed. Initially, 162 items forming 12 theoretical factors describing effective principal behavior were identified and sorted into two documents. The documents, each containing 81 items, were mailed to a total of 3,660…

  14. 75 FR 9638 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2010-03-03

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

  15. Incorporating regional growth into forecasts of greenhouse gas emissions from project-level residential and commercial development

    International Nuclear Information System (INIS)

    Rowangould, Dana; Eldridge, Melody; Niemeier, Deb

    2013-01-01

    To better understand the greenhouse gas (GHG) implications of land use planning decisions, regional planning organizations have developed tools to forecast the emissions from project-level residential and commercial development. This paper reviews the state of GHG emissions forecasting methods for project-level development. We argue that when forecasting changes in regional emissions it is important to make explicit what is assumed about a project′s effect on the population of residents and businesses in the region. We present five regional growth assumptions capturing the range of ways that project-level development might influence (i) construction and occupancy of similar developments elsewhere in a region and (ii) relocation of the initial activities that occur on-site before the project is built. We show that current forecasting tools inconsistently address the latter when they are interpreted as forecasted changes in regional emissions. Using a case study in Yolo County, California we demonstrate that forecasted changes in regional emissions are greatly affected by the regional growth assumption. In the absence of information about which regional growth assumption is accurate, we provide guidelines for selection of a conservative regional growth assumption. - Highlights: • Current tools inconsistently forecast GHG emissions from project-level development. • We outline five assumptions about how projects may affect regional growth. • Our assumptions capture a range of economic and population effects of projects. • Our case study shows that growth assumptions greatly affect regional GHG estimates. • We provide guidelines for selecting a conservative regional growth assumption

  16. Dysphagia screening after acute stroke: a quality improvement project using criteria-based clinical audit.

    Science.gov (United States)

    Sivertsen, Jorun; Graverholt, Birgitte; Espehaug, Birgitte

    2017-01-01

    Dysphagia is common after stroke and represents a major risk factor for developing aspiration pneumonia. Early detection can reduce the risk of pulmonary complications and death. Despite the fact that evidence-based guidelines recommend screening for swallowing deficit using a standardized screening tool, national audits has identified a gap between practice and this recommendation. The aim was to determine the level of adherence to an evidence-based recommendation on swallow assessment and to take actions to improve practice if necessary. We carried out a criteria-based clinical audit (CBCA) in a small stroke unit at a Norwegian hospital. Patients with hemorrhagic stroke, ischemic stroke and transient ischemic attack were included. A power calculation informed the number of included patients at baseline ( n  = 80) and at re-audit ( n  = 35). We compared the baseline result with the evidence-based criteria and gave feedback to management and staff. A brainstorming session, a root-cause analysis and implementation science were used to inform the quality improvement actions which consisted of workshops, use of local opinion leaders, manual paper reminders and feedback. We completed a re-audit after implementation. Percentages and median are reported with 95% confidence intervals (CI). Among 88 cases at baseline, documentation of swallow screening was complete for 6% (95% CI 2-11). In the re-audit ( n  = 51) 61% (95% CI 45-74) had a complete screening. A CBCA involving management and staff, and using multiple tailored intervention targeting barriers, led to greater adherence with the recommendation for screening stroke patients for dysphagia.

  17. The role intuitive decision making plays in project selection in the residential property market: a case study of a medium sized

    OpenAIRE

    Ryan, Diarmuid

    2013-01-01

    non-peer-reviewed This thesis addresses the role of intuition in project selection in residential property development. The paper provides a comprehensive review of existing literature in relation to project selection and decision making. In addition, the examination of the project files of M.A. Ryan & Sons Ltd., a medium sized property development company, has enabled a case study to be carried out on three projects carried out by the organisation. Through the case study, t...

  18. A service evaluation and improvement project: a three year systematic audit cycle of the physiotherapy treatment for Lateral Epicondylalgia.

    Science.gov (United States)

    Barratt, Paul A; Selfe, James

    2018-06-01

    To improve outcomes of physiotherapy treatment for patients with Lateral Epicondylalgia. A systematic audit and quality improvement project over three phases, each of one year duration. Salford Royal NHS Foundation Trust Teaching Hospital Musculoskeletal Physiotherapy out-patients department. n=182. Phase one - individual discretion; Phase two - strengthening as a core treatment however individual discretion regarding prescription and implementation; Phase three - standardised protocol using high load isometric exercise, progressing on to slow combined concentric & eccentric strengthening. Global Rating of Change Scale, Pain-free grip strength, Patient Rated Tennis Elbow Evaluation, Tampa Scale of Kinesophobia-11. Phase three demonstrated a reduction in the average number of treatments by 42% whilst improving the number of responders to treatment by 8% compared to phase one. Complete cessation of non-evidence based treatments was also observed by phase three. Strengthening should be a core treatment for LE. Load setting needs to be sufficient. In phase three of the audit a standardised tendon loading programme using patient specific high load isometric exercises into discomfort/pain demonstrated a higher percentage of responders compared to previous phases. Copyright © 2017 Chartered Society of Physiotherapy. Published by Elsevier Ltd. All rights reserved.

  19. Potential energy savings in renovation projects of residential and service buildings; Energiansaeaestoemahdollisuudet rakennuskannan korjaustoiminnassa

    Energy Technology Data Exchange (ETDEWEB)

    Heljo, J.; Vihola, J.

    2012-11-01

    The study estimates the feasible energy savings potential in the 2010 building stock by 2050. The focus is on energy-saving measures related to renovation of residential and service buildings. The calculations were done by building types and age groups using the EKOREM calculation model. The calculations indicate the building types and structural elements where potential for savings exists. The study did not consider energy-saving measures related to changes in heating systems, electrical equipment, property maintenance or use habits. The study disproved the common belief that considerably more energy savings could be achieved faster by focussing on the existing building stock instead of new construction. That is mainly due the fact that it generally pays to implement structural energy-saving measures only when the targeted elements also require other significant repairs besides energy-efficiency improvements. Thus, energy renovations cannot be speeded up very much. The clearest exception are the extra insulations added to roof assemblies that are easy to implement. Attempts to save more energy in the building stock than can be achieved at a small additional cost in connection with needed renovations may multiply costs, and the saving in energy costs will not necessarily cover the additional investments. The efficiency of energy-saving measures can be affected by recommending or ordering use of more energy efficient windows, thicker extra insulations or more efficient ventilation heat recovery systems than the standard solution selected in connection with renovations. The goal of preserving the characteristics of buildings of cultural-historical or architectural value and the typical solutions and materials used in all buildings of a certain period limit the repair and renovation of structural elements. In the case of these buildings, improvement of energy efficiency can be considered in connection with the planning of renovations and the buildings' use and

  20. The Communication Audit: A Framework for Teaching Management Communication.

    Science.gov (United States)

    Shelby, Annette N.; Reinsch, N. Lamar, Jr.

    1996-01-01

    Describes a communication audit project used in a graduate-level management communication course. Reviews literature concerning communication audits, explains why and how an audit project is used in the author's classes, and describes specific audit-related assignments. Concludes that, although a challenging assignment, the audit is worthwhile.…

  1. Perspectives on Near ZEB Renovation Projects for Residential Buildings: The Spanish Case

    Directory of Open Access Journals (Sweden)

    Faustino Patiño-Cambeiro

    2016-08-01

    Full Text Available EU regulations are gradually moving towards policies that reduce energy consumption and its environmental impact. To reach this goal, improving energy efficiency in residential buildings is a key action line. The European Parliament adopted the Near Zero-Energy Building (nZEB as the energy efficiency paradigm through Directive 2010/31/EU, but a common technical and legislative framework for energy renovations is yet to be established. In this paper, the nZEB definition by COHERENO was adopted to evaluate several energy renovation packages in a given building, which is also representative of the Spanish building stock. Global costs are calculated for all of them following EPBD prescriptions. Two economic scenarios are analysed: with entirely private funding and with the current public financial incentives, respectively. The results show the divergence between optimum solutions in terms of costs and of minimum CO2 footprint and maximum energy saving. Moreover, in the absence of enough incentives, some inefficient renovations could achieve a global cost close to the optimal cost. The optimum solution both in terms of energy performance and global costs was carried out and described.

  2. The Bangladesh clubfoot project: audit of 2-year outcomes of Ponseti treatment in 400 children.

    Science.gov (United States)

    Perveen, Roksana; Evans, Angela M; Ford-Powell, Vikki; Dietz, Frederick R; Barker, Simon; Wade, Paul W; Khan, Shariful I

    2014-01-01

    Congenital clubfoot deformity can cause significant disability, and if left untreated, may further impoverish those in developing countries, like Bangladesh. The Ponseti method has been strategically introduced in Bangladesh by a nongovernment organization, Walk For Life (WFL). WFL has provided free treatment for over 8000 Bangladeshi children with clubfeet, sustained by local ownership, and international support. This audit assesses the 2-year results in children for whom treatment began before the age of 3 years. The 10 largest WFL clinics, of the 24 across Bangladesh, were pragmatically accessed in this audit availing 1442 subjects meeting the study criteria, from which 400 children were randomly selected and examined. A specific assessment tool was developed and validated. Results for 400 cases were returned: 269 males, 131 females. Typical clubfeet comprised 79% of cases, and 55% were bilateral. A tenotomy rate of 79%, and brace use after 2 years of 85%, were notable findings. Functionally, most children could walk independently (99.0%), run (95.5%), squat (93.3%), and manage steps unassisted (93.0%). The ability to squat was the most indicative outcome measure, correlating with: less corrective casts, good and continued brace use, nonvarus heel position, good ankle range of motion, good Bangla clubfoot scores, and the ability to walk. Relapsing deformity was suspected with heel varus (18.0% left; 21.5% right). Parental satisfaction was very high, but cost of 3000 Taka ($US 38.48) was deemed unaffordable by 59%. The outcomes in young children after 2 years of Ponseti treatment for clubfoot deformity showed that 99% were able to walk independently. The assessment tool developed for this study avails ongoing monitoring. Without the patronage of WFL, most of these children would not have had access to treatment, and be unable to walk. Level II-lesser-quality prospective study.

  3. The project finance model in the supply of residential and commercial premises

    Directory of Open Access Journals (Sweden)

    Damir Juričić

    2010-06-01

    Full Text Available A supply of dwellings greater than the demand, a reduction in the availability of housing loans and increased credit risk, caused, inter alia, by the financial crisis: these are the basic features of today’s residential property and commercial premises markets in Croatia today. Built but unsold housing units have exposed private investors, who have organised the supply of units within the balance sheet of their firms, to significant risk of underinvestment. The materialisation of this risk is most manifested in the impossibility of funding the core business because of loans that they have agreed on for the construction of dwelling units meant for sale on the market. The paper then proposes a model that, if it were applied, could insure investors to a greater extent against the risk of underinvestment. The supply of dwelling units with protected rentals by the local public sector organised in the traditional manner, i.e. according to a model in which the local public sector figures in the role of investor, distributes the burden of development costs onto the future generations as well. However, practice has shown that traditional models inequitably expose future generations to the risk of a reduction in the quality of this kind of public service. From this point of view the proposed model transfers to the future generation not only the costs but also the obligations to secure equal qualities of public service in such a way that the private investor long-term assumes the risk of the availability of public building.The problem in this kind of organisation of the supply of a public service is double taxation via VAT, changes in the law concerning which are accordingly proposed.

  4. 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...

  5. Use of reference buildings to assess the energy saving potentials of the residential building stock: The experience of TABULA project

    International Nuclear Information System (INIS)

    Ballarini, Ilaria; Corgnati, Stefano Paolo; Corrado, Vincenzo

    2014-01-01

    Retrofit actions applied to the existent building stock aim at increasing the energy performance, considering the optimal trade-off between energy savings and costs, according to the Directive 2010/31/EU. To select effective refurbishment measures and to quantify the energy saving potentials of the existent building stock, the analysis should be performed on “reference buildings”. This article presents a methodology for the identification of reference buildings, according to the IEE-TABULA project (2009–12) aimed at creating a harmonised structure for “European Building Typologies”. Among the possible applications of the building typology, this work focuses on the potentialities of energy savings and CO 2 emission reductions for the European residential building stock. In particular, the Italian approach to model the energy balance of a subset of the national building stock is described; the results show the enormous potentialities of energy savings even with basic energy retrofit actions. Cost analyses were not in the scope of the project, but the results of this study are the basis for further investigations aimed at assessing the cost effectiveness of sets of measures. In this regard, the TABULA building-types are being applied by the Italian government for calculating cost-optimal levels of energy performance, complying with the Directive 2010/31/EU objectives. - Highlights: • European building stocks need retrofit actions to improve the energy performance. • Necessity to define “reference buildings” in order to perform cost-optimal analyses. • Definition of a National “Building Typology” according to IEE-TABULA project. • Methodology to identify reference buildings for assessing energy saving potentials

  6. Residential Energy Efficiency Demonstration: Hawaii and Guam Energy Improvement Technology Demonstration Project

    Energy Technology Data Exchange (ETDEWEB)

    Earle, L. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sparn, B. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Rutter, A. [Sustainability Solutions LLC (Guam); Briggs, D. [Naval Base Guam, Santa Rita (Guam)

    2014-03-01

    In order to meet its energy goals, the Department of Defense (DOD) has partnered with the Department of Energy (DOE) to rapidly demonstrate and deploy cost-effective renewable energy and energy-efficiency technologies. The scope of this project was to demonstrate tools and technologies to reduce energy use in military housing, with particular emphasis on measuring and reducing loads related to consumer electronics (commonly referred to as 'plug loads'), hot water, and whole-house cooling.

  7. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

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

  9. 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

  10. 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.

  11. Final hazard classification and auditable safety analysis for the 105-C Reactor Interim Safe Storage Project

    International Nuclear Information System (INIS)

    Rodovsky, T.J.; Larson, A.R.; Dexheimer, D.

    1996-12-01

    This document summarizes the inventories of radioactive and hazardous materials present in the 105-C Reactor Facility and the operations associated with the Interim Safe Storage Project which includes decontamination and demolition and interim safe storage of the remaining facility. This document also establishes a final hazard classification and verifies that appropriate and adequate safety functions and controls are in place to reduce or mitigate the risk associated with those operations

  12. The Impact of Wind Power Projects on Residential Property Values in the United States: A Multi-Site Hedonic Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hoen, Ben; Wiser, Ryan; Cappers, Peter; Thayer, Mark; Sethi, Gautam

    2009-12-02

    With wind energy expanding rapidly in the U.S. and abroad, and with an increasing number of communities considering wind power development nearby, there is an urgent need to empirically investigate common community concerns about wind project development. The concern that property values will be adversely affected by wind energy facilities is commonly put forth by stakeholders. Although this concern is not unreasonable, given property value impacts that have been found near high voltage transmission lines and other electric generation facilities, the impacts of wind energy facilities on residential property values had not previously been investigated thoroughly. The present research collected data on almost 7,500 sales of singlefamily homes situated within 10 miles of 24 existing wind facilities in nine different U.S. states. The conclusions of the study are drawn from eight different hedonic pricing models, as well as both repeat sales and sales volume models. The various analyses are strongly consistent in that none of the models uncovers conclusive evidence of the existence of any widespread property value impacts that might be present in communities surrounding wind energy facilities. Specifically, neither the view of the wind facilities nor the distance of the home to those facilities is found to have any consistent, measurable, and statistically significant effect on home sales prices. Although the analysis cannot dismiss the possibility that individual homes or small numbers of homes have been or could be negatively impacted, it finds that if these impacts do exist, they are either too small and/or too infrequent to result in any widespread, statistically observable impact.

  13. Impacts of rural development on Yellowstone wildlife: linking grizzly bear Ursus arctos demographics with projected residential growth

    Science.gov (United States)

    Schwartz, Charles C.; Gude, Patricia H.; Landenburger, Lisa; Haroldson, Mark A.; Podruzny, Shannon

    2012-01-01

    Exurban development is consuming wildlife habitat within the Greater Yellowstone Ecosystem with potential consequences to the long-term conservation of grizzly bears Ursus arctos. We assessed the impacts of alternative future land-use scenarios by linking an existing regression-based simulation model predicting rural development with a spatially explicit model that predicted bear survival. Using demographic criteria that predict population trajectory, we portioned habitats into either source or sink, and projected the loss of source habitat associated with four different build out (new home construction) scenarios through 2020. Under boom growth, we predicted that 12 km2 of source habitat were converted to sink habitat within the Grizzly Bear Recovery Zone (RZ), 189 km2 were converted within the current distribution of grizzly bears outside of the RZ, and 289 km2 were converted in the area outside the RZ identified as suitable grizzly bear habitat. Our findings showed that extremely low densities of residential development created sink habitats. We suggest that tools, such as those outlined in this article, in addition to zoning and subdivision regulation may prove more practical, and the most effective means of retaining large areas of undeveloped land and conserving grizzly bear source habitat will likely require a landscape-scale approach. We recommend a focus on land conservation efforts that retain open space (easements, purchases and trades) coupled with the implementation of ‘bear community programmes’ on an ecosystem wide basis in an effort to minimize human-bear conflicts, minimize management-related bear mortalities associated with preventable conflicts and to safeguard human communities. Our approach has application to other species and areas, and it has illustrated how spatially explicit demographic models can be combined with models predicting land-use change to help focus conservation priorities.

  14. A comparison of the dietary arsenic exposures from ingestion of contaminated soil and hyperaccumulating Pteris ferns used in a residential phytoremediation project.

    Science.gov (United States)

    Ebbs, Stephen; Hatfield, Sarah; Nagarajan, Vinay; Blaylock, Michael

    2010-01-01

    Arsenic (As) hyperaccumulating ferns are used to phytoremediate As-contaminated soils, including soils in residential areas. This use may pose a health risk if children were to ingest these plants. Spider brake (Pteris cretica L.) plants were grown in sand spiked with arsenate, to produce tissue As concentrations (2000-4500 mg kg DW(-1)) typical of those observed in plants deployed for As phytoremediation. The fronds were subjected to a physiologically-based extraction test to estimate As bioaccessibility, which ranged from 3.4-20.5%. A scenario for human dietary exposure to As in an urban setting was then estimated for a child consuming 0.25 g DW of tissue. The calculation of dietary exposure took into account the As concentration in the fern pinnae, the bioaccessibility of As in the tissue, and the typical absorption of inorganic As by the gastrointestinal tract. The pinnae As concentrations and the calculated dietary exposures were used to create a non-linear regression model relating tissue As concentration to dietary exposure. Data from a phytoremediation project in a residential area using Pteris cretica and Pteris vittata (L.) were input into this model to project dietary As exposure in a residential phytoremediation setting. These exposures were compared to estimates of dietary As exposure from the consumption of soil. The results showed that dietary exposures to As from consumption of soil or pinnae tissue were similar and that estimates of dietary exposure were below the LOAEL value of 14 microg As kg(-1) d(-1). The results suggest that the hyperaccumulation of As in Pteris ferns during growth in moderately contaminated residential soils (e.g., < or = 100 mg As kg DW(-1)) does not represent an inherent risk or a risk substantially different from that posed by accidental ingestion of contaminated soil.

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

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-02-08

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

  16. Residential photovoltaic module and array requirement study. Low-Cost Solar Array Project engineering area. Final report appendices

    Energy Technology Data Exchange (ETDEWEB)

    1979-06-01

    This volume contains the appendices to a study to identify design requirements for photovoltaic modules and arrays used in residential applications. Appendices include: (1) codes, standards, and manuals of accepted practice-definition and importance; (2) regional code variations-impact; (3) model and city codes-review; (4) National Electric Code (NEC)-review; (5) types of standards-definition and importance; (6) federal standards-review; (7) standards review method; (8) manuals of accepted practice; (9) codes and referenced standards-summary; (10) public safety testing laboratories; (11) insurance review; (12) studies approach; (13) mounting configurations; (14) module/panel size and shape cost analysis; (15) grounding, wiring, terminal and voltage studies; (16) array installation cost summary; (17) photovoltaic shingle/module comparison; (18) retrofit application; (19) residential photovoltaic module performance criteria; (20) critique of JPL's solar cell module design and test specifications for residential applications; and (21) CSI format specification. (WHK)

  17. Major complications of central neuraxial block: report on the Third National Audit Project of the Royal College of Anaesthetists.

    Science.gov (United States)

    Cook, T M; Counsell, D; Wildsmith, J A W

    2009-02-01

    Serious complications of central neuraxial block (CNB) are rare. Limited information on their incidence and impact impedes clinical decision-making and patient consent. The Royal College of Anaesthetists Third National Audit Project was designed to inform this situation. A 2 week national census estimated the number of CNB procedures performed annually in the UK National Health Service. All major complications of CNBs performed over 1 yr (vertebral canal abscess or haematoma, meningitis, nerve injury, spinal cord ischaemia, fatal cardiovascular collapse, and wrong route errors) were reported. Each case was reviewed by an expert panel to assess causation, severity, and outcome. 'Permanent' injury was defined as symptoms persisting for more than 6 months. Efforts were made to validate denominator (procedures performed) and numerator (complications) data through national databases. The census phase produced a denominator of 707,455 CNB. Eighty-four major complications were reported, of which 52 met the inclusion criteria at the time they were reported. Data were interpreted 'pessimistically' and 'optimistically'. 'Pessimistically' there were 30 permanent injuries and 'optimistically' 14. The incidence of permanent injury due to CNB (expressed per 100,000 cases) was 'pessimistically' 4.2 (95% confidence interval 2.9-6.1) and 'optimistically' 2.0 (1.1-3.3). 'Pessimistically' there were 13 deaths or paraplegias, 'optimistically' five. The incidence of paraplegia or death was 'pessimistically' 1.8 per 100,000 (1.0-3.1) and 'optimistically' 0.7 (0-1.6). Two-thirds of initially disabling injuries resolved fully. The data are reassuring and suggest that CNB has a low incidence of major complications, many of which resolve within 6 months.

  18. Specialist perioperative allergy clinic services in the UK 2016: Results from the Royal College of Anaesthetists Sixth National Audit Project.

    Science.gov (United States)

    Egner, W; Cook, T; Harper, N; Garcez, T; Marinho, S; Kong, K L; Nasser, S; Thomas, M; Warner, A; Hitchman, J; Floss, K

    2017-10-01

    Guidelines for investigation of perioperative drug allergy exist, but the quality of services is unknown. Specialist perioperative anaphylaxis services were surveyed through the Royal College of Anaesthetists 6 th National Audit Project. We compare self-declared UK practice in specialist perioperative allergy services with national recommendations. A SurveyMonkey™ questionnaire was distributed to providers of allergy services in the UK. Responses were assessed for adherence to the best practice recommendations of the British Society for Allergy and Clinical Immunology (BSACI), the Association of Anaesthetists of Great Britain and Ireland and the National Institute for Health and Care Excellence (NICE) Guidance on Drug Allergy-CG183. Over 1200 patients were evaluated in 44 centres annually. Variation in workload, waiting times, access, staffing and diagnostic approach was noted. Paediatric centres had the longest routine waiting times (most wait >13 weeks) in contrast to adult centres (most wait specialist nurses and 18/44 (41%) an anaesthetist] and provision of information [18/44 (41%) gave immediate information in clinic and 5/44 (11%) sign-posted support groups]. Most centres were able to provide diagnostic challenges to antibiotics [40/44 (91%]) and local anaesthetics [41/44 (93%)]. Diagnostic testing is not harmonized, with marked variability in the NMBA panels used to identify safe alternatives. Chlorhexidine and latex are not part of routine testing in many centres. Poor access to services and patient information provision require attention. Harmonization of diagnostic approach is desirable, particularly with regard to a minimum NMBA panel for identification of safe alternatives. © 2017 John Wiley & Sons Ltd.

  19. Chapter 6: Residential Lighting Evaluation Protocol. The Uniform Methods Project: Methods for Determining Energy Efficiency Savings for Specific Measures

    Energy Technology Data Exchange (ETDEWEB)

    Kurnik, Charles W [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Dimetrosky, Scott [Apex Analytics, LLC, Boulder, CO (United States); Parkinson, Katie [Apex Analytics, LLC, Boulder, CO (United States); Lieb, Noah [Apex Analytics, LLC, Boulder, CO (United States)

    2017-10-19

    Given new regulations, increased complexity in the market, and the general shift from CFLs to LEDs, this evaluation protocol was updated in 2017 to shift the focus of the protocols toward LEDs and away from CFLs and to resolve evaluation uncertainties affecting residential lighting incentive programs.

  20. 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.

  1. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  2. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section 884.124... HOUSING PROJECTS Applicability, Scope and Basic Policies § 884.124 Audit. (a) Where a State or local..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b...

  3. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 883.313 Section 883.313... § 883.313 Audit. (a) Where housing assistance under the Section 8 Program is provided for projects developed by State agencies, these agencies shall follow audit requirements in 24 CFR part 44. (b) Where a...

  4. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the audit...

  5. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.131 Section 886.131... Projects With HUD-Insured and HUD-Held Mortgages § 886.131 Audit. (a) Where a State or local government is... assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit...

  6. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR...

  7. 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.

    Science.gov (United States)

    Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H M G; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M

    2014-10-01

    We present the main findings of the 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia (AAGA). Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19,600 anaesthetics (95% confidence interval 1:16,700-23,450). However, there was considerable variation across subtypes of techniques or subspecialities. The incidence with neuromuscular block (NMB) was ~1:8200 (1:7030-9700), and without, it was ~1:135,900 (1:78,600-299,000). The cases of AAGA reported to NAP5 were overwhelmingly cases of unintended awareness during NMB. The incidence of accidental awareness during Caesarean section was ~1:670 (1:380-1300). Two-thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental, rapid sequence induction, obesity, difficult airway management, NMB, and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One-third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, mostly due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex, age (younger adults, but not children), obesity, anaesthetist seniority (junior trainees), previous awareness, out-of-hours operating, emergencies, type of surgery (obstetric, cardiac, thoracic), and use of NMB. The following factors were not risk factors for accidental awareness: ASA physical status, race, and use or omission

  8. Utility residential new construction programs: Going beyond the code. A report from the Database on Energy Efficiency Programs (DEEP) Project

    Energy Technology Data Exchange (ETDEWEB)

    Vine, E.

    1995-08-01

    Based on an evaluation of 10 residential new construction programs, primarily sponsored by investor-owned utilities in the United States, we find that many of these programs are in dire straits and are in danger of being discontinued because current inclusion of only direct program effects leads to the conclusion that they are not cost-effective. We believe that the cost-effectiveness of residential new construction programs can be improved by: (1) promoting technologies and advanced building design practices that significantly exceed state and federal standards; (2) reducing program marketing costs and developing more effective marketing strategies; (3) recognizing the role of these programs in increasing compliance with existing state building codes; and (4) allowing utilities to obtain an ``energy-savings credit`` from utility regulators for program spillover (market transformation) impacts. Utilities can also leverage their resources in seizing these opportunities by forming strong and trusting partnerships with the building community and with local and state government.

  9. Residential Care

    Science.gov (United States)

    ... Kids For Teens For Parents & Teachers Resolving Family Conflicts The Holidays and Alzheimer's Glossary Virtual Library Online ... longer an option Costs Choosing a care setting Types of residential care A good long-term care ...

  10. Impact of Residential Mobility on Exposure Assessment in Longitudinal Air Pollution Studies: A Sensitivity Analysis within the ESCAPE Project

    Directory of Open Access Journals (Sweden)

    Anna Oudin

    2012-01-01

    Full Text Available Exposure misclassification in longitudinal studies of air pollution exposure and health effects can occur due to residential mobility in a study population over followup. The aim of this study was to investigate to what extent residential mobility during followup can be expected to cause exposure misclassification in such studies, where exposure at the baseline address is used as the main exposure assessment. The addresses for each participant in a large population-based study (N>25,000 were obtained via national registers. We used a Land Use Regression model to estimate the NOx concentration for each participant's all addresses during the entire follow-up period (in average 14.6 years and calculated an average concentration during followup. The Land Use Regression model explained 83% of the variation in measured levels. In summary, the NOx concentration at the inclusion address was similar to the average concentration over followup with a correlation coefficient of 0.80, indicating that air pollution concentration at study inclusion address could be used as indicator of average air pollution concentrations over followup. The differences between an individual's inclusion and average follow-up mean concentration were small and seemed to be nondifferential with respect to a large range of factors and disease statuses, implying that bias due to residential mobility was small.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1997-09-01

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

  12. 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)

  13. 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)

  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. Quality of diabetes care worldwide and feasibility of implementation of the Alphabet Strategy: GAIA project (Global Alphabet Strategy Implementation Audit).

    Science.gov (United States)

    Lee, James D; Saravanan, Ponnusamy; Varadhan, Lakshminarayanan; Morrissey, John R; Patel, Vinod

    2014-10-11

    The Alphabet Strategy (AS) is a diabetes care checklist ensuring "important, simple things are done right all the time." Current audits of diabetes care in developed countries reveal wide variations in quality with performance of care processes frequently sub-optimal. This study had three components:• an audit to assess diabetes care quality worldwide,• a questionnaire study seeking opinions on the merits of the AS,• a pilot study to assess the practicality of implementation of the AS in a low socioeconomic setting. Audit data was collected from 52 centres across 32 countries. Data from 4537 patients were converted to Quality and Outcome Framework (QOF) scores to enable inter-centre comparison. These were compared to each country's Gross Domestic Product (GDP), and Total Health Expenditure percentage per capita (THE%). The opinions of diabetes patients and healthcare professionals from the diabetes care team at each of these centres were sought through a structured questionnaire. A retrospective audit on 100 randomly selected case notes was conducted prior to AS implementation in a diabetes outpatient clinic in India, followed by a prospective audit after four months to assess its impact on care quality. QOF scores showed wide variation across the centres (mean 49.0, range 10.2-90.1). Although there was a positive relationship between GDP and THE% to QOF scores, there were exceptions. 91% of healthcare professionals felt the AS approach was practical. Patients found the checklist to be a useful education tool. Significant improvements in several aspects of care as well as 36% improvement in QOF score were seen following implementation. International centres observed large variations in care quality, with standards frequently sub-optimal. 71% of health care professionals would consider adopting the AS in their daily practice. Implementation in a low resource country resulted in significant improvements in some aspects of diabetes care. The AS checklist for

  16. 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.

  17. Chapter 17: Residential Behavior Evaluation Protocol. The Uniform Methods Project: Methods for Determining Energy Efficiency Savings for Specific Measures

    Energy Technology Data Exchange (ETDEWEB)

    Kurnik, Charles W. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Stewart, James [Cadmus, Waltham, MA (United States); Todd, Annika [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2017-11-01

    Residential behavior-based (BB) programs use strategies grounded in the behavioral and social sciences to influence household energy use. These may include providing households with real-time or delayed feedback about their energy use; supplying energy efficiency education and tips; rewarding households for reducing their energy use; comparing households to their peers; and establishing games, tournaments, and competitions. BB programs often target multiple energy end uses and encourage energy savings, demand savings, or both. Savings from BB programs are usually a small percentage of energy use, typically less than 5 percent. Utilities will continue to implement residential BB programs as large-scale, randomized control trials (RCTs); however, some are now experimenting with alternative program designs that are smaller scale; involve new communication channels such as the web, social media, and text messaging; or that employ novel strategies for encouraging behavior change (for example, Facebook competitions). These programs will create new evaluation challenges and may require different evaluation methods than those currently employed to verify any savings they generate. Quasi-experimental methods, however, require stronger assumptions to yield valid savings estimates and may not measure savings with the same degree of validity and accuracy as randomized experiments.

  18. Residential Waste

    DEFF Research Database (Denmark)

    Christensen, Thomas Højlund; Fruergaard, Thilde; Matsufuji, Y.

    2011-01-01

    are discussed in this chapter. Characterizing residential waste is faced with the problem that many residences already divert some waste away from the official collection systems, for example performing home composting of vegetable waste and garden waste, having their bundled newspaper picked up by the scouts...... twice a year or bringing their used furniture to the flea markets organized by charity clubs. Thus, much of the data available on residential waste represents collected waste and not necessarily all generated waste. The latter can only be characterized by careful studies directly at the source......, but such studies are very expensive if fair representation of both spatial and temporal variations should be obtained. In addition, onsite studies may affect the waste generation in the residence because of the increased focus on the issue. Residential waste is defined in different ways in different countries...

  19. The Effects of an Experiential Service-Learning Project on Residential Interior Design Students' Attitudes toward Design and Community

    Science.gov (United States)

    Gomez-Lanier, Lilia

    2016-01-01

    This mixed research methods study explores whether project-based service-learning projects promote greater learning than standard project-based projects and whether introduced earlier into the curriculum promotes a greater student understanding of the world issues affecting their community. The present study focused on comparing sophomore and…

  20. Proceedings No. 41. Audition of M. Francois Loos, Delegate Minister of Industry, about the law project relative to the management of radioactive materials and wastes

    International Nuclear Information System (INIS)

    2006-03-01

    The project of law about the management of radioactive materials and wastes is the logical continuation of the law no 91-1381 from December 30, 1991 relative to the researches on radioactive waste management. At the occasion of the presentation of this law project at the board of ministers, F. Loos, the French minister of industry, presented this project the same day also at the house of commons. This document is the proceedings of the audition of F. Loos. It comprises a brief recall of the researches carried out so far and a presentation of the 3 main points of the project of law: reprocessing of spent fuels and recycling in reactors, interim surface storage of non-recyclable wastes, and underground reversible disposal of ultimate wastes. One aspect of the project concerns the scheduling of future research works according to the 3 ways defined in the 1991 law: storage, disposal and transmutation. This presentation is followed by questions from the deputies about some particular points of the project like the safety aspects, the selection of storage sites, the acceptance and information of the public, the financial aspects etc. (J.S.)

  1. Audit of preventive activities in 16 inner London practices using a validated measure of patient population, the 'active patient' denominator. Healthy Eastenders Project.

    Science.gov (United States)

    Robson, J; Falshaw, M

    1995-01-01

    BACKGROUND. Reliable comparison of the results of audit between general practices and over time requires standard definitions of numerators and denominators. This is particularly relevant in areas of high population turnover and practice list inflation. Without simple validation to remove supernumeraries, population coverage and professional activity may be underestimated. AIM. This audit study aimed to define a standard denominator, the 'active patient' denominator, to enable comparison of professional activity and population coverage for preventive activities between general practices and over time. It also aimed to document the extent to which computers were used for recording such activities. METHOD. A random sample of people in the age group 30-64 years was drawn from the computerized general practice registers of the 16 inner London general practices that participated in the 'healthy eastenders project'. A validation procedure excluded those patients who were likely to have died or moved away, or who for administrative reasons were unable to contribute to the numerator; this allowed the creation of the active patient denominator. An audit of preventive activities with numerators drawn from both paper and computerized medical records was carried out and results were presented so that practices could compare their results with those of their peers and over time. RESULTS. Of the original sample of 2331 people, 25% (practice range 13%-37%) were excluded as a result of the validation procedure. A denominator based on the complete, unexpurgated practice register rather than the validated active patient denominator would have reduced the proportion of people with blood pressure recorded within the preceding five years from 77% to 61%, recording of smoking status from 68% to 53% and recording of cervical smears from 80% to 66%. Only 53% of the last recordings, within the preceding five years, of blood pressure and only 54% of those of smoking status were recorded on

  2. The 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.

    Science.gov (United States)

    Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H MacG; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M

    2014-10-01

    We present the main findings of the 5th National Audit Project on accidental awareness during general anaesthesia. Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19 600 anaesthetics (95% CI 1:16 700-23 450). However, there was considerable variation across subtypes of techniques or subspecialties. The incidence with neuromuscular blockade was ~1:8200 (1:7030-9700), and without it was ~1:135 900 (1:78 600-299 000). The cases of accidental awareness during general anaesthesia reported to 5th National Audit Project were overwhelmingly cases of unintended awareness during neuromuscular blockade. The incidence of accidental awareness during caesarean section was ~1:670 (1:380-1300). Two thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental; rapid sequence induction; obesity; difficult airway management; neuromuscular blockade; and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, most due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex; age (younger adults, but not children); obesity; anaesthetist seniority (junior trainees); previous awareness; out-of-hours operating; emergencies; type of surgery (obstetric, cardiac, thoracic); and use of neuromuscular blockade. The following factors were

  3. 项目融资在大型住宅房地产开发中的应用%Project Financing in Large Residential Real Estate Development Application

    Institute of Scientific and Technical Information of China (English)

    姜永铭; 史闻东

    2013-01-01

      大型住宅房地产项目开发日益成为我国房地产开发商的共同偏好。而大型项目的开发意味着大规模的资金投入,在国家对房地产业持续宏观调控的背景下,如何筹集足够的开发资金是房地产开发商面临的最为关键的问题。项目融资作为一种重要的国际金融工具,其独特的融资机制和在分散风险方面的特殊作用,使其在实际应用中发挥了重要作用,已成为大型工程项目建设资金筹集的卓有成效且日趋成熟的融资手段。然而,项目融资在房地产开发领域特别是大型住宅房地产开发领域尚未得到真正意义上的应用。因此,文章就项目融资在大型住宅房地产开发中的应用问题进行探索性研究,以期拓展项目融资的应用领域,增加房地产企业融资渠道,降低房地产企业融资风险。%  Large residential real estate project development is increasingly becoming a common preference for real estate de-velopers in China. The development of large-scale projects means that the large-scale capital investment in the context of su-stained macroeconomic regulation and control of the state of the real estate industry, how to raise enough funds for developing the most critical issues facing the real estate developers. Project financing is a kind of important international financial tool, its unique financing mechanism and risk disperse special effects, so that in the practical application has played an important role, has become a large -scale project construction funds very fruitful and increasingly mature financing means. However, the project financing in the field of real estate development especially large residential real estate development area has yet to get a real sense of application. Therefore, this article on the project financing in large residential real estate development in the application of exploratory study, in order to expand the application of the

  4. Audit and Evaluation Plan FY 2002

    National Research Council Canada - National Science Library

    2002-01-01

    .... These projects also have been coordinated in the joint audit and inspection planning groups that address coverage in each major functional area. The plan also includes audit policy and oversight projects planned to start in FY 2002; however, intelligence coverage will be addressed separately.

  5. Guidelines for residential commissioning

    Energy Technology Data Exchange (ETDEWEB)

    Wray, Craig P.; Walker, Iain S.; Sherman, Max H.

    2003-01-31

    Currently, houses do not perform optimally or even as many codes and forecasts predict, largely because they are field assembled and there is no consistent process to identify problems or to correct them. Residential commissioning is a solution to this problem. This guide is the culmination of a 30-month project that began in September 1999. The ultimate objective of the project is to increase the number of houses that undergo commissioning, which will improve the quality, comfort, and safety of homes for California citizens. The project goal is to lay the groundwork for a residential commissioning industry in California focused on end-use energy and non-energy issues. As such, we intend this guide to be a beginning and not an end. Our intent is that the guide will lead to the programmatic integration of commissioning with other building industry processes, which in turn will provide more value to a single site visit for people such as home energy auditors and raters, home inspectors, and building performance contractors. Project work to support the development of this guide includes: a literature review and annotated bibliography, which facilitates access to 469 documents related to residential commissioning published over the past 20 years (Wray et al. 2000), an analysis of the potential benefits one can realistically expect from commissioning new and existing California houses (Matson et al. 2002), and an assessment of 107 diagnostic tools for evaluating residential commissioning metrics (Wray et al. 2002). In this guide, we describe the issues that non-experts should consider in developing a commissioning program to achieve the benefits we have identified. We do this by providing specific recommendations about: how to structure the commissioning process, which diagnostics to use, and how to use them to commission new and existing houses. Using examples, we also demonstrate the potential benefits of applying the recommended whole-house commissioning approach to

  6. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

  7. 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.

  8. Evaluation of landscape coverings to reduce soil lead hazards in urban residential yards: The Safer Yards Project

    International Nuclear Information System (INIS)

    Binns, H.J.; Gray, K.A.; Chen Tianyue; Finster, M.E.; Peneff, Nicholas; Schaefer, Peter; Ovsey, Victor; Fernandes, Joyce; Brown, Mavis; Dunlap, Barbara

    2004-01-01

    This study was designed primarily to evaluate the effectiveness of landscape coverings to reduce the potential for exposure to lead-contaminated soil in an urban neighborhood. Residential properties were randomized in to three groups: application of ground coverings/barriers plus placement of a raised garden bed (RB), application of ground coverings/barriers only (no raised bed, NRB), and control. Outcomes evaluated soil lead concentration (employing a weighting method to assess acute hazard soil lead [areas not fully covered] and potential hazard soil lead [all soil surfaces regardless of covering status]), density of landscape coverings (6=heavy, >90% covered; 1=bare, <10% covered), lead tracked onto carpeted entryway floor mats, and entryway floor dust lead loadings. Over 1 year, the intervention groups had significantly reduced acute hazard soil lead concentration (median change: RB, -478 ppm; NRB, -698 ppm; control, +52 ppm; Kruskal-Wallis, P=0.02), enhanced landscape coverings (mean change in score: RB, +0.6; NRB, +1.5; control, -0.6; ANOVA, P<0.001), and a 50% decrease in lead tracked onto the floor mats. The potential hazard soil lead concentration and the entryway floor dust lead loading did not change significantly. Techniques evaluated by this study are feasible for use by property owners but will require continued maintenance. The long-term sustainability of the method needs further examination

  9. Research Award: Risk Management and Internal Audit (RMIA)

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

    KKearney

    2011-09-12

    Sep 12, 2011 ... management, internal audit and advisory services. ... in the discharge of their responsibilities by providing assurance and advice on ... project management principles, enterprise risk management practices, and internal audit ...

  10. Improving and ensuring best practice continence management in residential aged care.

    Science.gov (United States)

    Heckenberg, Gayle

    2008-06-01

    Background  Continence Management within residential aged care is an every day component of care that requires assessment, implementation of strategies, resource allocation and evaluation. At times the management of incontinence of aged residents can be challenging and unsuccessful. The project chosen through the Clinical Fellowship program was Continence Management with the aim of raising awareness of best practice to assist in improving and providing person-centred resident care. Aims/objectives •  Review the literature on best practice management of incontinence •  Evaluate current practice in continence management for elderly residents within residential aged care services •  Improve adherence to best practice strategies of care for incontinence •  Raise awareness within the nursing home of the best practice management of incontinence •  Promote appropriate and effective use of resources for continence management •  Deliver individualised person-centred care to residents. •  Ensure best practice in continence management Methods  The Joanna Briggs Institute (JBI) Practical Application of Clinical Evidence System clinical audit tool was utilised to measure current practice against best practice. The results identify gaps that require improvement. The Getting Research into Practice process then allowed analysis of the level of compliance with each of the audit criteria, which would identify any barriers in implementing a selected course of action and aim to improve compliance. The project team was consulted with additional stakeholder consultation to form an action plan and implement strategies to improve practice. Results  Although 100% compliance with all audit criteria in audit 1 and 2 was not achieved, there was improvement in the criteria concerning the documented fluid intake for residents. Further strategies have been identified and implemented and this continues to be a 'work in progress'. Staff now have an acute awareness

  11. The Impact of Wind Power Projects on Residential Property Values in the United States: A Multi-Site Hedonic Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hoen, Ben [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Wiser, Ryan [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Cappers, Peter [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Thayer, Mark [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Sethi, Gautam [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2009-12-01

    This report uses statistical analysis to evaluate the impact of wind power projects on property values, and fails to uncovers conclusive evidence of the existence of any widespread property value impacts.

  12. 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

  13. 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.

  14. Supporting the long-term residential care needs of older homeless people with severe alcohol-related brain injury in Australia: the Wicking Project.

    Science.gov (United States)

    Rota-Bartelink, Alice; Lipmann, Bryan

    2007-01-01

    For years, community service providers have been frustrated with the lack in availability of long-term, specialized supported accommodation for older people, particularly older homeless people, with severe acquired brain injury (ABI) and challenging behaviors. Although the incidence of ABI (particularly alcohol-related brain injury) is far wider than being confined to the homeless population, it is frequently misdiagnosed and very often misunderstood Wintringham is an independent welfare company in Melbourne, Australia, that provides secure, affordable, long-term accommodation and high quality services to older homeless people. The high incidence of alcohol abuse among the resident population has led us to adapt our model ofcare to accommodate a complexity of need. However, there are some individuals with severely affected behaviors that continue to challenge Wintringham's capacity to provide adequate support. The deficiency in highly specialized, long-term supported accommodation for older people with severe alcohol-related brain injury (ARBI) is the driving force behind this project. We aim to further develop and improve the current Wintringham model of residential care to better support people with these complex care needs. We will report on the synthesis of this project which aims to test a specialized model that can be reproduced or adapted by other service providers to improve the life circumstances of these frequently forgotten people.

  15. Energy performance strategies for the large scale introduction of geothermal energy in residential and industrial buildings: The GEO.POWER project

    International Nuclear Information System (INIS)

    Giambastiani, B.M.S.; Tinti, F.; Mendrinos, D.; Mastrocicco, M.

    2014-01-01

    Use of shallow geothermal energy, in terms of ground coupled heat pumps (GCHP) for heating and cooling purposes, is an environmentally-friendly and cost-effective alternative with potential to replace fossil fuels and help mitigate global warming. Focusing on the recent results of the GEO.POWER project, this paper aims at examining the energy performance strategies and the future regional and national financial instruments for large scale introduction of geothermal energy and GCHP systems in both residential and industrial buildings. After a transferability assessment to evaluate the reproducibility of some outstanding examples of systems currently existing in Europe for the utilisation of shallow geothermal energy, a set of regulatory, economic and technical actions is proposed to encourage the GCHP market development and support geothermal energy investments in the frame of the existing European normative platforms. This analysis shows that many European markets are changing from a new GCHP market to growth market. However some interventions are still required, such as incentives, regulatory framework, certification schemes and training activities in order to accelerate the market uptake and achieve the main European energy and climate targets. - Highlights: • Potentiality of geothermal applications for heating and cooling in buildings. • Description of the GEO.POWER project and its results. • Local strategies for the large scale introduction of GCHPs

  16. 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...

  17. 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)

  18. 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

  19. Residential greenhouse

    Energy Technology Data Exchange (ETDEWEB)

    1985-02-01

    The following report examines the technical and economic viability of residential greenhouse additions in Whitehorse, Yukon. The greenhouse was constructed using the south facing wall of an existing residence as a common wall. Total construction costs were $18,000, including labour. Annual fuel demand for the residence has been reduced by about 10 per cent for an annual saving of $425. In addition, produce to the value of $1,000 is grown annually in the greenhouse for domestic consumption and commercial resale. Typically the greenhouse operates for nine months each year. There is a net thermal loss during the months of November, December and January as a result of the large area of glazing. As well as supplementing the heating supply solar greenhouses can provide additional cash crops which can be used to offset the cost of construction. Humidity problems are minimal and can be dealt with by exhausting high humidity air. One system which has been considered for the greenhouse is to use a standard residential heat pump to remove excess moisture and to pump heat into the house. This would have a secondary benefit of excluding the need to circulate greenhouse air through the house. Thus any allergenic reactions to the greenhouse air would be prevented. 8 refs., 3 figs, 2 tabs.

  20. Final Technical Report. Training in Building Audit Technologies

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-27

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

  1. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

    1992-10-01

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

  2. 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...

  3. 14 CFR 151.127 - Accounting and audit.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.127 Section 151...) AIRPORTS FEDERAL AID TO AIRPORTS Rules and Procedures for Advance Planning and Engineering Proposals § 151.127 Accounting and audit. The requirements of § 151.55 relating to accounting and audit of project...

  4. 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.

  5. 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)

  6. The prevention and management of constipation in older adults in a residential aged care facility.

    Science.gov (United States)

    Grieve, Jennifer

    2006-03-01

    The need to implement programs for developing leadership and practice improvement skills using an evidence-based practice approach to practice change is becoming more apparent in the health and aged care services. This is no more apparent than in high care residential health and aged care services, where health professionals are increasingly required to provide care for older people with multifocal and complex healthcare needs. This paper describes one of the projects undertaken as part of the Joanna Briggs Institute Commonwealth Department of Health and Ageing Clinical Aged Care Fellowship program from February 2005 to June 2005. This purpose of this particular project was twofold. First it sought to improve the local practice in the prevention and management of constipation and that this practice was performed according to the best available evidence. Second to use the Joanna Briggs Institute Practical Application of Clinical Guidance (PACES) program to implement a process of audit and feedback as a strategy to improve practice. The project was designed to link in with the facility's existing quality improvement program and better practice continence management project. The project was conducted over 6 months and was divided into six stages involving the identification of evidence-based standards of care, an initial audit to determine appropriate sample size, a clinical audit across the facility, planning of the implementation process, implementation of the action plan and re-audit to assess practice change. Overall, the results were extremely positive and demonstrated a real improvement in practice relating to constipation in the project facility. This success, however, needs to be seen in the context of the benefits of having the support of senior management, an existing quality improvement and continence management better practice project, and a culture of clinical review. Although there will always be more work to be done, the success of this project can be

  7. Quality monitoring in infrastructural design-build projects : the analysis of an audit-based monitoring system

    NARCIS (Netherlands)

    Favie, R.

    2010-01-01

    The roles of stakeholders in traditional construction projects were clear: the client was both responsible and liable for developing a detailed design and specifications and the construction companies had to build in accordance with these specifications. The use of integrated contracts e.g.

  8. Human health and wellbeing in environmental impact assessment in New South Wales, Australia: Auditing health impacts within environmental assessments of major projects

    International Nuclear Information System (INIS)

    Harris, Patrick J.; Harris, Elizabeth; Thompson, Susan; Harris-Roxas, Ben; Kemp, Lynn

    2009-01-01

    Internationally the inclusion of health within environmental impact assessment (EIA) has been shown to be limited. While Australian EIA documentation has not been studied empirically to date, deficiencies in practice have been documented. This research developed an audit tool to undertake a qualitative descriptive analysis of 22 Major Project EAs in New South Wales, Australia. Results showed that health and wellbeing impacts were not considered explicitly. They were, however, included indirectly in the identification of traditional public health exposures associated with the physical environment and to a lesser extent the inclusion of social and economic impacts. However, no health data was used to inform any of the assessments, there was no reference to causal pathways between exposures or determinants and physical or mental health effects, and there was no inclusion of the differential distribution of exposures or health impacts on different populations. The results add conceptually and practically to the long standing integration debate, showing that health is in a position to add value to the EIA process as an explicit part of standard environmental, social and economic considerations. However, to overcome the consistently documented barriers to integrating health in EIA, capacity must be developed amongst EIA professionals, led by the health sector, to progress health related knowledge and tools.

  9. Trends of Sustainable Residential Architecture

    OpenAIRE

    Narvydas, A

    2014-01-01

    The article is based on Master’s research conducted during Scottish Housing Expo 2010. The aim of the research was to determine the prevailing trends in sustainable residential architecture. Each trend can be described by features detected during visual and technical observation of project data. Based on that architects may predict possible problems related to a specific trend.

  10. 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

  11. Influence of Macroeconomic Factors on Residential Property ...

    African Journals Online (AJOL)

    Sultan

    exerted by macroeconomic factors on residential property returns in Abuja. The backward .... explanatory power and positive influence of employment and ...... Project. Management In Property Development: the Nigeria experience. Ibadan:.

  12. 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

  13. 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

  14. Notification: Purchase Card and Convenience Check Audit

    Science.gov (United States)

    Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.

  15. Senior Audit Manager | IDRC - International Development Research ...

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

    Responsible for ongoing quality review on audit projects: ... Functions and activities are adequately surveyed to identify risks, determine the nature of operations and the adequacy of the system of control to achieve established objectives; ...

  16. 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.

  17. 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

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

    International Nuclear Information System (INIS)

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

    2005-01-01

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

  19. 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.

  20. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

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

  1. Performance improvement through management audits

    International Nuclear Information System (INIS)

    Arter, D.R.

    1986-01-01

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

  2. 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...

  3. Core Standards of the EUBIROD Project. Defining a European Diabetes Data Dictionary for Clinical Audit and Healthcare Delivery.

    Science.gov (United States)

    Cunningham, S G; Carinci, F; Brillante, M; Leese, G P; McAlpine, R R; Azzopardi, J; Beck, P; Bratina, N; Bocquet, V; Doggen, K; Jarosz-Chobot, P K; Jecht, M; Lindblad, U; Moulton, T; Metelko, Ž; Nagy, A; Olympios, G; Pruna, S; Skeie, S; Storms, F; Di Iorio, C T; Massi Benedetti, M

    2016-01-01

    A set of core diabetes indicators were identified in a clinical review of current evidence for the EUBIROD project. In order to allow accurate comparisons of diabetes indicators, a standardised currency for data storage and aggregation was required. We aimed to define a robust European data dictionary with appropriate clinical definitions that can be used to analyse diabetes outcomes and provide the foundation for data collection from existing electronic health records for diabetes. Existing clinical datasets used by 15 partner institutions across Europe were collated and common data items analysed for consistency in terms of recording, data definition and units of measurement. Where necessary, data mappings and algorithms were specified in order to allow partners to meet the standard definitions. A series of descriptive elements were created to document metadata for each data item, including recording, consistency, completeness and quality. While datasets varied in terms of consistency, it was possible to create a common standard that could be used by all. The minimum dataset defined 53 data items that were classified according to their feasibility and validity. Mappings and standardised definitions were used to create an electronic directory for diabetes care, providing the foundation for the EUBIROD data analysis repository, also used to implement the diabetes registry and model of care for Cyprus. The development of data dictionaries and standards can be used to improve the quality and comparability of health information. A data dictionary has been developed to be compatible with other existing data sources for diabetes, within and beyond Europe.

  4. Impact of missing data on standardised mortality ratios for acute myocardial infarction: evidence from the Myocardial Ischaemia National Audit Project (MINAP) 2004-7.

    Science.gov (United States)

    Gale, C P; Cattle, B A; Moore, J; Dawe, H; Greenwood, D C; West, R M

    2011-12-01

    Standardised mortality ratios (SMR) are often used to depict cardiovascular care. Data missingness, data quality, temporal variation and case-mix can, however, complicate the assessment of clinical performance. To study Primary Care Trust (PCT) 30-day SMRs for STEMI and NSTEMI whilst considering the impact of missing data for age, sex and IMD score. Observational study using data from the Myocardial Ischaemia National Audit Project (MINAP) database to generate PCT SMR maps and funnel plots for England, 2004-2007. 217,157 40.4% STEMI and 59.6% NSTEMI. 95% CI 30-day unadjusted mortality: STEMI 5.8% to 6.2%; NSTEMI 6.6% to 6.9%; relative risk, 95% CI 1.14, 1.10 to 1.19. Median (IQR) data missingess by PCT for composite of age, sex and IMD score was 1.4% (0.7% to 2.2%). For STEMI and NSTEMI statistically significant predictors of mortality were mean age (STEMI: Pmodel fit in terms of deviance explained. For STEMI there were 33 (21.7%) regions below the 99.8% lower limit of the associated performance funnel plot, and 28 (18.4%) for NSTEMI; the inclusion of missing data did not affect the distribution of SMRs. The proportion of missing data was associated with 30-day mortality for STEMI and NSTEMI, however it did not influence the distribution of PCTs within the funnel plots. There was considerable variation in mortality not attributable to key patient-specific factors, supporting the notion of regional-dependent variation in STEMI and NSTEMI care.

  5. 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 ...

  6. ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Sorin Costel Chiru

    2007-05-01

    Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

  7. 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.

  8. 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...

  9. Specialist perioperative allergy clinic services in the UK 2018: Results from the Royal College of Anaesthetists Sixth National Audit Project (NAP6) Investigation of Perioperative Anaphylaxis.

    Science.gov (United States)

    Egner, W; Cook, T M; Garcez, T; Marinho, S; Kemp, H; Lucas, D N; Floss, K; Farooque, S; Torevell, H; Thomas, M; Ferguson, K; Nasser, S; Karanam, S; Kong, K-L; McGuire, N; Bellamy, M; Warner, A; Hitchman, J; Farmer, L; Harper, N J N

    2018-05-19

    The Royal College of Anaesthetists 6th National Audit Project examined Grade 3-5 perioperative anaphylaxis for one year in the UK. To describe the causes and investigation of anaphylaxis in the NAP6 cohort, in relation to published guidance and previous baseline survey results. We used a secure registry to gather details of Grade 3-5 perioperative anaphylaxis. Anonymous reports were aggregated for analysis and reviewed in detail. Panel consensus diagnosis, reaction grade, review of investigations and clinic assessment are reported and compared to the prior NAP6 baseline clinic survey. 266 cases met inclusion criteria between November 2015 and 2016, detailing reactions and investigations. 192/266 (72%) had anaphylaxis with a trigger identified, of which 140/192(75%) met NAP6 criteria for IgE-mediated allergic anaphylaxis, 13% lacking evidence of positive IgE tests were labelled "non-allergic anaphylaxis". 3% were non-IgE mediated anaphylaxis. Adherence to guidance was similar to the baseline survey for waiting time for clinic assessment. However, lack of testing for chlorhexidine and latex, non-harmonised testing practices and poor coverage of all possible culprits was confirmed. Challenge testing may be under-used and many have unacceptably delayed assessments, even in urgent cases. Communication or information provision for patients was insufficient, especially for avoidance advice and communication of test results. Insufficient detail regarding skin test methods was available to draw conclusions regarding techniques. Current clinical assessment in the UK is effective but harmonisation of approach to testing, access to services and MHRA reporting is needed. Expert anaesthetist involvement should increase to optimise diagnostic yield and advice for future anaesthesia. Dynamic tryptase evaluation improves detection of tryptase release where peak tryptase is <14mcg/L and should be adopted. Standardised clinic reports containing appropriate details of tests

  10. 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 ...

  11. Development of a national audit tool for juvenile idiopathic arthritis: a BSPAR project funded by the Health Care Quality Improvement Partnership.

    Science.gov (United States)

    McErlane, Flora; Foster, Helen E; Armitt, Gillian; Bailey, Kathryn; Cobb, Joanna; Davidson, Joyce E; Douglas, Sharon; Fell, Andrew; Friswell, Mark; Pilkington, Clarissa; Strike, Helen; Smith, Nicola; Thomson, Wendy; Cleary, Gavin

    2018-01-01

    Timely access to holistic multidisciplinary care is the core principle underpinning management of juvenile idiopathic arthritis (JIA). Data collected in national clinical audit programmes fundamentally aim to improve health outcomes of disease, ensuring clinical care is equitable, safe and patient-centred. The aim of this study was to develop a tool for national audit of JIA in the UK. A staged and consultative methodology was used across a broad group of relevant stakeholders to develop a national audit tool, with reference to pre-existing standards of care for JIA. The tool comprises key service delivery quality measures assessed against two aspects of impact, namely disease-related outcome measures and patient/carer reported outcome and experience measures. Eleven service-related quality measures were identified, including those that map to current standards for commissioning of JIA clinical services in the UK. The three-variable Juvenile Arthritis Disease Activity Score and presence/absence of sacro-iliitis in patients with enthesitis-related arthritis were identified as the primary disease-related outcome measures, with presence/absence of uveitis a secondary outcome. Novel patient/carer reported outcomes and patient/carer reported experience measures were developed and face validity confirmed by relevant patient/carer groups. A tool for national audit of JIA has been developed with the aim of benchmarking current clinical practice and setting future standards and targets for improvement. Staged implementation of this national audit tool should facilitate investigation of variability in levels of care and drive quality improvement. This will require engagement from patients and carers, clinical teams and commissioners of JIA services. © The Author 2017. Published by Oxford University Press on behalf of the British Society for Rheumatology.

  12. Development of a national audit tool for juvenile idiopathic arthritis: a BSPAR project funded by the Health Care Quality Improvement Partnership

    Science.gov (United States)

    McErlane, Flora; Foster, Helen E; Armitt, Gillian; Bailey, Kathryn; Cobb, Joanna; Davidson, Joyce E; Douglas, Sharon; Fell, Andrew; Friswell, Mark; Pilkington, Clarissa; Strike, Helen; Smith, Nicola; Thomson, Wendy; Cleary, Gavin

    2018-01-01

    Abstract Objective Timely access to holistic multidisciplinary care is the core principle underpinning management of juvenile idiopathic arthritis (JIA). Data collected in national clinical audit programmes fundamentally aim to improve health outcomes of disease, ensuring clinical care is equitable, safe and patient-centred. The aim of this study was to develop a tool for national audit of JIA in the UK. Methods A staged and consultative methodology was used across a broad group of relevant stakeholders to develop a national audit tool, with reference to pre-existing standards of care for JIA. The tool comprises key service delivery quality measures assessed against two aspects of impact, namely disease-related outcome measures and patient/carer reported outcome and experience measures. Results Eleven service-related quality measures were identified, including those that map to current standards for commissioning of JIA clinical services in the UK. The three-variable Juvenile Arthritis Disease Activity Score and presence/absence of sacro-iliitis in patients with enthesitis-related arthritis were identified as the primary disease-related outcome measures, with presence/absence of uveitis a secondary outcome. Novel patient/carer reported outcomes and patient/carer reported experience measures were developed and face validity confirmed by relevant patient/carer groups. Conclusion A tool for national audit of JIA has been developed with the aim of benchmarking current clinical practice and setting future standards and targets for improvement. Staged implementation of this national audit tool should facilitate investigation of variability in levels of care and drive quality improvement. This will require engagement from patients and carers, clinical teams and commissioners of JIA services. PMID:29069424

  13. 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...

  14. 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...

  15. Energy efficiency through energy audit

    International Nuclear Information System (INIS)

    Esan, A. A.

    2000-08-01

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

  16. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J.M.; Blas de, J.; Molinero, A.; Navarrete, J.J.; Yuste, C.

    2001-07-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  17. Suitcase to Audit Solar Installations

    International Nuclear Information System (INIS)

    Alberdi, J.; Barcala, J. M.; Blas, J. de; Molinero, A.; Navarrete, J. J.; Yuste, C.

    2001-01-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  18. 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...

  19. 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.

  20. 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...

  1. Proceedings No. 41. Audition of M. Francois Loos, Delegate Minister of Industry, about the law project relative to the management of radioactive materials and wastes; Compte rendu n. 41. Audition de M. Francois Loos, ministre delegue a l'industrie, sur le projet de loi relatif a la gestion des matieres et dechets radioactifs

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-03-15

    The project of law about the management of radioactive materials and wastes is the logical continuation of the law no 91-1381 from December 30, 1991 relative to the researches on radioactive waste management. At the occasion of the presentation of this law project at the board of ministers, F. Loos, the French minister of industry, presented this project the same day also at the house of commons. This document is the proceedings of the audition of F. Loos. It comprises a brief recall of the researches carried out so far and a presentation of the 3 main points of the project of law: reprocessing of spent fuels and recycling in reactors, interim surface storage of non-recyclable wastes, and underground reversible disposal of ultimate wastes. One aspect of the project concerns the scheduling of future research works according to the 3 ways defined in the 1991 law: storage, disposal and transmutation. This presentation is followed by questions from the deputies about some particular points of the project like the safety aspects, the selection of storage sites, the acceptance and information of the public, the financial aspects etc. (J.S.)

  2. 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.

  3. Development of Residential SOFC Cogeneration System

    Science.gov (United States)

    Ono, Takashi; Miyachi, Itaru; Suzuki, Minoru; Higaki, Katsuki

    2011-06-01

    Since 2001 Kyocera has been developing 1kW class Solid Oxide Fuel Cell (SOFC) for power generation system. We have developed a cell, stack, module and system. Since 2004, Kyocera and Osaka Gas Co., Ltd. have been developed SOFC residential co-generation system. From 2007, we took part in the "Demonstrative Research on Solid Oxide Fuel Cells" Project conducted by New Energy Foundation (NEF). Total 57 units of 0.7kW class SOFC cogeneration systems had been installed at residential houses. In spite of residential small power demand, the actual electric efficiency was about 40%(netAC,LHV), and high CO2 reduction performance was achieved by these systems. Hereafter, new joint development, Osaka Gas, Toyota Motors, Kyocera and Aisin Seiki, aims early commercialization of residential SOFC CHP system.

  4. Development of Residential SOFC Cogeneration System

    International Nuclear Information System (INIS)

    Ono, Takashi; Miyachi, Itaru; Suzuki, Minoru; Higaki, Katsuki

    2011-01-01

    Since 2001 Kyocera has been developing 1kW class Solid Oxide Fuel Cell (SOFC) for power generation system. We have developed a cell, stack, module and system. Since 2004, Kyocera and Osaka Gas Co., Ltd. have been developed SOFC residential co-generation system. From 2007, we took part in the 'Demonstrative Research on Solid Oxide Fuel Cells' Project conducted by New Energy Foundation (NEF). Total 57 units of 0.7kW class SOFC cogeneration systems had been installed at residential houses. In spite of residential small power demand, the actual electric efficiency was about 40%(netAC,LHV), and high CO2 reduction performance was achieved by these systems. Hereafter, new joint development, Osaka Gas, Toyota Motors, Kyocera and Aisin Seiki, aims early commercialization of residential SOFC CHP system.

  5. 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...

  6. 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...

  7. 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...

  8. AIRMaster: Compressed air system audit software

    International Nuclear Information System (INIS)

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

    1997-01-01

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

  9. 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...

  10. 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

  11. 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...

  12. 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.

  13. 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.

  14. MOBILE GIS: A TOOL FOR INFORMAL SETTLEMENT OCCUPANCY AUDIT TO IMPROVE INTEGRATED HUMAN SETTLEMENT IMPLEMENTATION IN EKURHULENI, SOUTH AFRICA

    Directory of Open Access Journals (Sweden)

    B. T. Mokoena

    2016-06-01

    Full Text Available Upgrading and relocating people in informal settlements requires consistent commitment, good strategies and systems so as to improve the lives of those who live in them. In South Africa, in order to allocate subsidised housing to beneficiaries of an informal settlement, beneficiary administration needs to be completed to determine the number of people who qualify for a subsidised house. Conventional methods of occupancy audits are often unreliable, cumbersome and non-spatial. Accordingly, this study proposes the use of mobile GIS to conduct these audits to provide up-to-date, accurate, comprehensive and real-time data so as to facilitate the development of integrated human settlements. An occupancy audit was subsequently completed for one of the communities in the Ekurhuleni municipality, Gauteng province, using web-based mobile GIS as a solution to providing smart information through evidence based decision making. Fieldworkers accessed the off-line capturing module on a mobile device recording GPS coordinates, socio-economic information and photographs. The results of this audit indicated that only 56.86% of the households residing within the community could potentially benefit from receiving a subsidised house. Integrated residential development, which includes fully and partially subsidised housing, serviced stands and some fully bonded housing opportunities, would then be key to adequately providing access to suitable housing options within a project in a post-colonial South Africa, creating new post-1994 neighbourhoods, in line with policy. The use of mobile GIS therefore needs to be extended to other informal settlement upgrading projects in South Africa.

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

    OpenAIRE

    Bertagnolio, Stéphane; Andre, Philippe

    2010-01-01

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

  16. 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)

  17. 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)

  18. 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.

  19. 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...

  20. 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.

  1. 77 FR 28519 - Test Procedure Guidance for Room Air Conditioners, Residential Dishwashers, and Residential...

    Science.gov (United States)

    2012-05-15

    ... Guidance for Room Air Conditioners, Residential Dishwashers, and Residential Clothes Washers: Public... procedures for room air conditioners, residential dishwashers, and residential clothes washers. DATES: DOE...'s existing test procedures for residential room air conditioners, residential dishwashers, and...

  2. 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.)

  3. 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.

  4. 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

  5. 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.

  6. The national bowel cancer audit project: the impact of organisational structure on outcome in operative bowel cancer within the United Kingdom.

    Science.gov (United States)

    Cornish, J A; Tekkis, P P; Tan, E; Tilney, H S; Thompson, M R; Smith, J J

    2011-06-01

    To investigate the relationship between organisational structure, process and surgical outcomes for bowel cancer surgery. An e-survey was sent to the members of the Association of Coloproctology of Great Britain and Ireland to determine the organisational structure of their Trusts. Responses were combined with the National Bowel Cancer Audit (NBOCAP) data. Items investigated included; number of consultants, nurse specialists, volume of cases and intensive care facilities. Main outcome measures included: 30-day risk-adjusted mortality, length of stay (LOS), lymph node yield and circumferential margin involvement (CRM). One hundred and seventeen Trusts responded (65.8%), matched to 7666 patient episodes (NBOCAP data) from 54 (62.8%)Trusts who submitted data to the audit. Trusts treating 0.001), 0.001), 0001) and 0001) were more likely to have a 30-day-risk-adjusted mortality twice that of the national mean. Sixty five percent (n = 1603) of Trusts treating ≥ 190 cases/annum harvested ≥ 12 lymph nodes vs. 58.3% (n = 1435) in Trusts organisational infrastructure of hospitals appears to have as great an impact on patient outcomes as the volume of cases performed by hospital Trusts. Crown Copyright © 2010. Published by Elsevier Ltd. All rights reserved.

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

    International Nuclear Information System (INIS)

    Gettings, M.

    2001-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Gettings, M.

    2001-05-10

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

  9. 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...

  10. 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

  11. 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.)

  12. 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 & ...

  13. 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.

  14. 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 ...

  15. ENT audit and research in the era of trainee collaboratives.

    Science.gov (United States)

    Smith, Matthew E; Hardman, John; Ellis, Matthew; Williams, Richard J

    2018-05-26

    Large surgical audits and research projects are complex and costly to deliver, but increasingly surgical trainees are delivering these projects within formal collaboratives and research networks. Surgical trainee collaboratives are now recognised as a valuable part of the research infrastructure, with many perceived benefits for both the trainees and the wider surgical speciality. In this article, we describe the activity of ENT trainee research collaboratives within the UK, and summarise how INTEGRATE, the UK National ENT Trainee Research Network, successfully delivered a national audit of epistaxis management. The prospective audit collected high-quality data from 1826 individuals, representing 94% of all cases that met the inclusion criteria at the 113 participating sites over the 30-day audit period. It is hoped that the audit has provided a template for subsequent high-quality and cost-effective national studies, and we discuss the future possibilities for ENT trainee research collaboratives.

  16. 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

  17. Dynamics of participation and supply of services in the Hood River Conservation Project

    Energy Technology Data Exchange (ETDEWEB)

    Hirst, E.; Goeltz, R.

    1986-07-01

    The Hood River Conservation Project (HRCP) is a major residential retrofit demonstration project. HRCP is funded by the Bonneville Power Administration (BPA) and run by Pacific Power and Light Company. The project was conducted in the community of Hood River, Oregon, will cost $21 million, and will last for three years (mid-1983 through 1986). Installation of applicable retrofit measures was completed by the end of 1985; data collection, analysis, and report writing will continue through 1986. This report documents the extent to which households participated in HRCP. Differences between participants and eligible nonparticipants are examined. Similarly, differences among participants as a function of when they signed up for HRCP are analyzed. The report also examines the dynamics of program services (i.e., times between audit requests and audit, and between audit and installation of measures). These analyses are based on data from the roughly 3500 Hood River homes eligible for HRCP, 3189 of which received free home energy audits and 2988 of which received HRCP-financed retrofit measures.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

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

  19. A direct observation method for auditing large urban centers using stratified sampling, mobile GIS technology and virtual environments.

    Science.gov (United States)

    Lafontaine, Sean J V; Sawada, M; Kristjansson, Elizabeth

    2017-02-16

    With the expansion and growth of research on neighbourhood characteristics, there is an increased need for direct observational field audits. Herein, we introduce a novel direct observational audit method and systematic social observation instrument (SSOI) for efficiently assessing neighbourhood aesthetics over large urban areas. Our audit method uses spatial random sampling stratified by residential zoning and incorporates both mobile geographic information systems technology and virtual environments. The reliability of our method was tested in two ways: first, in 15 Ottawa neighbourhoods, we compared results at audited locations over two subsequent years, and second; we audited every residential block (167 blocks) in one neighbourhood and compared the distribution of SSOI aesthetics index scores with results from the randomly audited locations. Finally, we present interrater reliability and consistency results on all observed items. The observed neighbourhood average aesthetics index score estimated from four or five stratified random audit locations is sufficient to characterize the average neighbourhood aesthetics. The SSOI was internally consistent and demonstrated good to excellent interrater reliability. At the neighbourhood level, aesthetics is positively related to SES and physical activity and negatively correlated with BMI. The proposed approach to direct neighbourhood auditing performs sufficiently and has the advantage of financial and temporal efficiency when auditing a large city.

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

    Directory of Open Access Journals (Sweden)

    Mortură Laura-Alexandra

    2017-01-01

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

  1. 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.

  2. 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.

  3. 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

  4. Investigating the factors affecting the investment decision in residential development.

    OpenAIRE

    Narang, Somil

    2007-01-01

    The purpose of this project is to provide a rare insight into the motivation behind residential property investors when looking to purchase an apartment. The factors driving demand preferences for housing are constantly changing, difficult to measure, and often deemed to be a complex bundle of attributes. The project attempts to answer the following questions: What are the factors affecting the investment decision in a Residential Development? To identify the significance and weight of su...

  5. AGA predicts winter jump in residential gas price

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    The American Gas Association predicts the average heating bill for residential gas consumers could increase by as much as 18% this winter. AGA Pres. Mike Baly said, Last year's winter was warmer than normal. If the 1992-93 winter is similar, AGA projects that residential natural gas heating bills will go up about 6%. If we see a return to normal winter weather, our projection show the average bill could rise by almost 18%

  6. 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...

  7. Residentialization of Public Spaces: Bratislava Example

    Science.gov (United States)

    Bacová, Andrea; Puškár, Branislav; Vráblová, Edita

    2017-10-01

    The housing estates in Bratislava saturated the housing needs of a large number of inhabitants who come after World War II to the city. Design of public spaces often did not have priority in the process of designing. The solutions for mentioned exterior spaces had been planned after blocks of flat realization, but many of them are not realized to this day. The article analyzes the example of the unrealized public spaces in existing housing estates Devinska Nova Ves and Petržalka (city districts of Bratislava) and offer practical solutions in relation to residencialization method. Residencialization of missing public places is an effective method of adding identities to settlements. It improves the quality of residential environment and public spaces. The main aim is to create better conditions for social activities in public areas, which are missing on the present. The research will be focused on the examination of the urban, cultural and construction potential of the existing residential enviroment in Bratislava. The main aim of residentialization is not only to enhance the quality of spatial and building structures in the selected residential area and maintain long-term sustainability in the pertinent programme area, but mainly to improve the quality of living for the residents. The outputs of the project are proposals and practical procedures developed with regard to planning documents for local municipal authorities and regional organizations. The solutions will have a positive impact on the enhancement of the quality of public spaces, attractive social activities and of a conceptual link - residentialization.

  8. 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...

  9. 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.

  10. 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....

  11. 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....

  12. 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; ...

  13. 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...

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

    Science.gov (United States)

    Sprau Coulter, Tabitha L.

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

  15. 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.

  16. 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...

  17. 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.

  18. 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)

  19. Pilot Residential Deep Energy Retrofits and the PNNL Lab Homes

    Energy Technology Data Exchange (ETDEWEB)

    Widder, Sarah H.; Chandra, Subrato; Parker, Graham B.; Sande, Susan; Blanchard, Jeremy; Stroer, Dennis; McIlvaine, Janet; Chasar, David; Beal, David; Sutherland, Karen

    2012-01-01

    This report summarizes research investigating the technical and economic feasibility of several pilot deep energy retrofits, or retrofits that save 30% to 50% or more on a whole-house basis while increasing comfort, durability, combustion safety, and indoor air quality. The work is being conducted for the U.S. Department of Energy Building Technologies Program as part of the Building America Program. As part of the overall program, Pacific Northwest National Laboratory (PNNL) researchers are collecting and analyzing a comprehensive dataset that describes pre- and post-retrofit energy consumption, retrofit measure cost, health and comfort impacts, and other pertinent information for each home participating in the study. The research and data collection protocol includes recruitment of candidate residences, a thorough test-in audit, home energy modeling, and generation of retrofit measure recommendations, implementation of the measures, test-out, and continued evaluation. On some homes, more detailed data will be collected to disaggregate energy-consumption information. This multi-year effort began in October 2010. To date, the PNNL team has performed test-in audits on 51 homes in the marine, cold, and hot-humid climate zones, and completed 3 retrofits in Texas, 10 in Florida, and 2 in the Pacific Northwest. Two of the retrofits are anticipated to save 50% or more in energy bills and the others - savings are in the 30% to 40% range. Fourteen other retrofits are under way in the three climate zones. Metering equipment has been installed in seven of these retrofits - three in Texas, three in Florida, and one in the Pacific Northwest. This report is an interim update, providing information on the research protocol and status of the PNNL deep energy retrofit project as of December, 2011. The report also presents key findings and lessons learned, based on the body of work to date. In addition, the report summarizes the status of the PNNL Lab Homes that are new

  20. 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.

  1. Family ties and residential locations

    NARCIS (Netherlands)

    Mulder, C.H.; Cooke, T.J.

    2009-01-01

    In this paper, and in the Special Issue it introduces, the focus is on the role of family ties in residential location choice and, conversely, the role of residential locations in maintaining family ties. Not only do events in the nuclear family trigger residential relocations, but nearby family

  2. 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.

  3. Final report of the UMTRA independent technical review of TAC audit programs

    International Nuclear Information System (INIS)

    1994-10-01

    This report details the findings of an Independent Technical Review (ITR) of practices and procedures for the Uranium Mill Tailings Remedial Action (UMTRA) Project audit program. The audit program is conducted by Jacobs Engineering Group Inc., the Technical Assistance Contractor (TAC) for the UMTRA Project. The purpose of the ITR was to ensure that the TAC audit program is effective and is conducted efficiently. The ITR was conducted from May 16-20, 1994. A review team observed audit practices in the field, reviewed the TAC audit program's documentation, and discussed the program with TAC staff and management. The format of this report has been developed around EPA guidelines; they comprise most of the major section headings. Each section begins by identifying the criteria that the TAC program is measured against, then describing the approach used by the ITR team to measure each TAC audit program against the criteria. An assessment of each type of audit is then summarized for each component in the following order: Radiological audit summary; Health and safety audit summary; Environmental audit summary; Quality assurance audit summary

  4. 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...

  5. 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...

  6. GREEN RETROFITTING RESIDENTIAL BUILDINGS

    Science.gov (United States)

    When compared with the rest of the world, the United States consumes a disproportionately large amount of energy and is a major source of greenhouse gases from fossil fuel combustion. As much as two thirds of U.S. electricity production is consumed by residential and commerci...

  7. Residential Mechanical Precooling

    Energy Technology Data Exchange (ETDEWEB)

    German, a. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States); Hoeschele, M. [Alliance for Residential Building Innovation (ARBI), Davis, CA (United States)

    2014-12-01

    This research conducted by the Alliance for Residential Building Innovation team evaluated mechanical air conditioner pre-cooling strategies in homes throughout the United States. EnergyPlus modeling evaluated two homes with different performance characteristics in seven climates. Results are applicable to new construction homes and most existing homes built in the last 10 years, as well as fairly efficient retrofitted homes.

  8. Technical and Economic Evaluation of «Electric House» Project: Investigation of Possibility to Use Electric Power as Single Energy Carrier in Residential Buildings

    OpenAIRE

    M. M. Oleshkevich; Y. V. Makosko

    2011-01-01

    The paper considers special features of the «Electric House» project where the building is provided with electric power, cold water and sewerage system. The «Electric House» is characterized by ecological cleanness, high reliability in power supply and low capital costs. While running the «Electric House» an annual expenditure of equivalent fuel is increased due to low efficiency of electric power generation at power plants. The profit obtained due to «Electric House» construction is depleted...

  9. 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...

  10. 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...

  11. MM96.61 Resultater fra projektet "Nordisk audit af koordinatmålmaskiner"

    DEFF Research Database (Denmark)

    Hansen, Hans Nørgaard

    1996-01-01

    Results from the project "Nordic audit of coordinate measuring machines". Presentation at the 4th seminar on coordinate metrology september 1997 LEGO, Billund.......Results from the project "Nordic audit of coordinate measuring machines". Presentation at the 4th seminar on coordinate metrology september 1997 LEGO, Billund....

  12. 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 ...

  13. 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.

  14. 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)

  15. 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.

  16. 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.

  17. 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...

  18. 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

  19. MICRO-CHP System for Residential Applications

    Energy Technology Data Exchange (ETDEWEB)

    Joseph Gerstmann

    2009-01-31

    This is the final report of progress under Phase I of a project to develop and commercialize a micro-CHP system for residential applications that provides electrical power, heating, and cooling for the home. This is the first phase of a three-phase effort in which the residential micro-CHP system will be designed (Phase I), developed and tested in the laboratory (Phase II); and further developed and field tested (Phase III). The project team consists of Advanced Mechanical Technology, Inc. (AMTI), responsible for system design and integration; Marathon Engine Systems, Inc. (MES), responsible for design of the engine-generator subsystem; AO Smith, responsible for design of the thermal storage and water heating subsystems; Trane, a business of American Standard Companies, responsible for design of the HVAC subsystem; and AirXchange, Inc., responsible for design of the mechanical ventilation and dehumidification subsystem.

  20. 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.

  1. 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...

  2. 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.

  3. 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)

  4. Digital forensics and its application to forensic audit

    OpenAIRE

    Martinka, Jan

    2015-01-01

    This thesis aims to describe a process framework suitable for conducting digital forensics investigation projects as support for forensic audit. Selection of existing digital forensics investigation framework was a subject of criterial comparison. Described new framework is a result of combination and enhancement of those frameworks, which were suitable for the characteristics of forensic audit. Thesis also discusses digital forensics methods for fraud examination and risk assessment as a par...

  5. Evaluation of the NICE mini-GRACE risk scores for acute myocardial infarction using the Myocardial Ischaemia National Audit Project (MINAP) 2003-2009: National Institute for Cardiovascular Outcomes Research (NICOR).

    Science.gov (United States)

    Simms, Alexander D; Reynolds, Stephanie; Pieper, Karen; Baxter, Paul D; Cattle, Brian A; Batin, Phillip D; Wilson, John I; Deanfield, John E; West, Robert M; Fox, Keith A A; Hall, Alistair S; Gale, Christopher P

    2013-01-01

    To evaluate the performance of the National Institute for Health and Clinical Excellence (NICE) mini-Global Registry of Acute Coronary Events (GRACE) (MG) and adjusted mini-GRACE (AMG) risk scores. Retrospective observational study. 215 acute hospitals in England and Wales. 137 084 patients discharged from hospital with a diagnosis of acute myocardial infarction (AMI) between 2003 and 2009, as recorded in the Myocardial Ischaemia National Audit Project (MINAP). Model performance indices of calibration accuracy, discriminative and explanatory performance, including net reclassification index (NRI) and integrated discrimination improvement. Of 495 263 index patients hospitalised with AMI, there were 53 196 ST elevation myocardial infarction and 83 888 non-ST elevation myocardial infarction (NSTEMI) (27.7%) cases with complete data for all AMG variables. For AMI, AMG calibration was better than MG calibration (Hosmer-Lemeshow goodness of fit test: p=0.33 vs pModel performance was reduced in patients with NSTEMI, chronic heart failure, chronic renal failure and in patients aged ≥85 years. The AMG and MG risk scores, utilised by NICE, demonstrated good performance across a range of indices using MINAP data, but performed less well in higher risk subgroups. Although indices were better for AMG, its application may be constrained by missing predictors.

  6. Predictors of in-hospital mortality for patients admitted with ST-elevation myocardial infarction: a real-world study using the Myocardial Infarction National Audit Project (MINAP) database.

    Science.gov (United States)

    Gale, C P; Manda, S O M; Batin, P D; Weston, C F; Birkhead, J S; Hall, A S

    2008-11-01

    Although early thrombolysis reduces the risk of death in STEMI patients, mortality remains high. We evaluated factors predicting inpatient mortality for patients with STEMI in a "real-world" population. Analysis of the Myocardial Infarction National Audit Project (MINAP) database using multivariate logistic regression and area under the receiver operating curve analysis. All acute hospitals in England and Wales. 34 722 patients with STEMI from 1 January 2003 to 31 March 2005. Inpatient mortality was 10.6%. The highest odds ratios for inpatient survival were aspirin therapy given acutely and out-of-hospital thrombolysis, independently associated with a mortality risk reduction of over half. A 10-year increase in age doubled inpatient mortality risk, whereas cerebrovascular disease increased it by 1.7. The risk model comprised 14 predictors of mortality, C index = 0.82 (95% CI 0.82 to 0.83, pmodel comprising age, systolic blood pressure (SBP) and heart rate (HR) offered a C index of 0.80 (0.79 to 0.80, pmodels have focused on age, SBP and HR We have confirmed the importance of these predictors in the discrimination of death after STEMI, but also demonstrated that other potentially modifiable variables impact upon the prediction of short-term mortality.

  7. Final Quick-Reaction Report on the Audit of Wastewater Treatment Plants at Marine Corps Air Ground Combat Center, Twentynine Palms, CA

    National Research Council Canada - National Science Library

    1992-01-01

    On April 10, 1991, we announced an audit of DoD Wastewater Treatment Plants (Project No. lCG-0042). The objectives of the audit included evaluating DOD Components' plans to replace, expand, or upgrade wastewater treatment plants...

  8. ['Clinical auditing', a novel tool for quality assessment in surgical oncology].

    Science.gov (United States)

    van Leersum, Nicoline J; Kolfschoten, Nikki E; Klinkenbijl, Jean H G; Tollenaar, Rob A E M; Wouters, Michel W J M

    2011-01-01

    To determine whether systematic audit and feedback of information about the process and outcomes improve the quality of surgical care. Systematic literature review. Embase, PubMed, and Web of Science databases were searched for publications on 'quality assessment' and 'surgery'. The references of the publications found were examined as well. Publications were included in the review if the effect of auditing on the quality of surgical care had been investigated. In the databases 2415 publications were found. After selection, 28 publications describing the effect of auditing, whether or not combined with a quality improvement project, on guideline adherence or indications of outcomes of care were included. In 21 studies, a statistically significant positive effect of auditing was reported. In 5 studies a positive effect was found, but this was either not significant or statistical significance was not determined. In 2 studies no effect was observed. 5 studies compared the combination of auditing with a quality improvement project with auditing alone; 4 of these reported an additional effect of the quality improvement project. Audit and feedback of quality information seem to have a positive effect on the quality of surgical care. The use of quality information from audits for the purpose of a quality improvement project can enhance the positive effect of the audit.

  9. 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

  10. 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

  11. Sault Tribe Building Efficiency Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Holt, Jeffrey W.

    2013-09-26

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

  12. Environmental management & audit 2: Management systems

    OpenAIRE

    2018-01-01

    The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jere...

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

    International Nuclear Information System (INIS)

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

    2015-01-01

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

  14. 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.

  15. 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;.

  16. 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…

  17. 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.

  18. 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

  19. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1997-10-01

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

  1. 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.

  2. 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...

  3. Clinical audits: who does control what? European guide lines

    International Nuclear Information System (INIS)

    Jarvinen, H.

    2009-01-01

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  4. Price, environment and security: Exploring multi-modal motivation in voluntary residential peak demand response

    International Nuclear Information System (INIS)

    Gyamfi, Samuel; Krumdieck, Susan

    2011-01-01

    Peak demand on electricity grids is a growing problem that increases costs and risks to supply security. Residential sector loads often contribute significantly to seasonal and daily peak demand. Demand response projects aim to manage peak demand by applying price signals and automated load shedding technologies. This research investigates voluntary load shedding in response to information about the security of supply, the emission profile and the cost of meeting critical peak demand in the customers' network. Customer willingness to change behaviour in response to this information was explored through mail-back survey. The diversified demand modelling method was used along with energy audit data to estimate the potential peak load reduction resulting from the voluntary demand response. A case study was conducted in a suburb of Christchurch, New Zealand, where electricity is the main source for water and space heating. On this network, all water heating cylinders have ripple-control technology and about 50% of the households subscribe to differential day/night pricing plan. The survey results show that the sensitivity to supply security is on par with price, with the emission sensitivity being slightly weaker. The modelling results show potential 10% reduction in critical peak load for aggregate voluntary demand response. - Highlights: → Multiple-factor behaviour intervention is necessarily for effective residential demand response. → Security signals can achieve result comparable to price. → The modelling results show potential 10% reduction in critical peak load for aggregate voluntary demand response. → New Zealand's energy policy should include innovation and development of VDR programmes and technologies.

  5. Clinical audits: who does control what? European guide lines;Audits cliniques: qui controle quoi? Lignes directrices europeennes

    Energy Technology Data Exchange (ETDEWEB)

    Jarvinen, H. [Ingenieur es Sciences, Expert en chef pour l' Utilisation des Rayonnements Ionisants A des fins medicales, Autorite de Surete Nucleaire et de Radioprotection (STUK), Helsinki (Finland)

    2009-12-15

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  6. Re-thinking residential mobility

    Science.gov (United States)

    van Ham, Maarten; Findlay, Allan M.

    2015-01-01

    While researchers are increasingly re-conceptualizing international migration, far less attention has been devoted to re-thinking short-distance residential mobility and immobility. In this paper we harness the life course approach to propose a new conceptual framework for residential mobility research. We contend that residential mobility and immobility should be re-conceptualized as relational practices that link lives through time and space while connecting people to structural conditions. Re-thinking and re-assessing residential mobility by exploiting new developments in longitudinal analysis will allow geographers to understand, critique and address pressing societal challenges. PMID:27330243

  7. Large-Scale Residential Demolition

    Science.gov (United States)

    The EPA provides resources for handling residential demolitions or renovations. This includes planning, handling harmful materials, recycling, funding, compliance assistance, good practices and regulations.

  8. 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 ...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. What impact has tendering had on trainees? Results of a national survey by British Association for Sexual Health and HIV Trainees' Collaborative for audit, research and quality improvement projects.

    Science.gov (United States)

    Wiggins, Helen; Hartley, Anna; Clarke, Emily; Foley, Elizabeth; Nandwani, Rak; Carlin, Elizabeth; Waters, Laura; Ahmed, Nadia

    2018-01-01

    In April 2013, local authorities gained responsibility for commissioning sexual health services in England. With many services going out to tender and resultant change in services or service provider, there is anecdotal evidence that this has impacted on the education, training and morale of genitourinary medicine (GUM) trainees. The aim of this study was to evaluate the impact of tendering on GUM trainees. An electronic survey designed by the British Association for Sexual Health and HIV Trainees' Collaborative for Audit, Research and Quality Improvement Projects (T-CARQ) was distributed to GUM trainees and newly appointed consultants. Eighty-two individuals responded (74% GUM trainees, 25% newly appointed consultants, 1% locum appointed for service). Sixty-three per cent (45/72) had experience of training within a service which was being tendered. Of these, 59% (24/41) felt their training was not considered during the tendering process and 20% (8/41) felt that it was. Forty-four per cent (18/41) felt adequately supported. Thirty per cent (12/40) reported active participation in the tendering process. On a scale of 0 (no impact) to 5 (major impact), the median score for impact of tendering on training was 2. The positive/negative impact of tendering on different training elements was rated: other than management experience the overall impact on all parameters was negative, namely morale, senior support and education. In conclusion, this survey describes the variable impact of service tendering on GUM training. Our recommendations for maintaining training standards despite tendering include actively involving trainees and education partners, inclusion of specialist GUM training in service specifications, development of guidance for commissioners and services for the management of GUM training within tendering.

  16. Spin density projection-assisted R2 magnetic resonance imaging of the liver in the management of body iron stores in patients receiving multiple red blood cell transfusions: an audit and retrospective study in South Australia.

    Science.gov (United States)

    Brown, G C; Patton, W N; Tapp, H E; Taylor, D J; St Pierre, T G

    2012-09-01

    To assess the impact of non-invasive monitoring of liver iron concentration (LIC) on management of body iron stores in patients receiving multiple blood transfusions. A retrospective audit was conducted on clinical data from 40 consecutive subjects with haemolytic anaemias or ineffective haematopoiesis who had been monitored non-invasively for LIC over a period of at least 1 year. LIC was measured with spin density projection-assisted proton transverse relaxation rate-magnetic resonance imaging. Nineteen clinical decisions were explicitly documented in the case notes as being based on LIC results. Decisions comprised initiation of chelation therapy, increasing chelator dose, decreasing chelator dose and change of mode of delivery of deferioxamine from subcutaneous to intravenous. The geometrical mean LIC for the cohort dropped significantly (P= 0.008) from 6.8 mg Fe/g dry tissue at initial measurement to 4.8 mg Fe/g dry tissue at final measurement. The proportion of subjects with LIC in the range associated with greatly increased risk of cardiac disease and death (>15 mg Fe/g dry tissue) dropped significantly (P= 0.01) from 14 of 40 subjects at initial measurement to 5 of 40 subjects at final measurement. No significant changes in the geometrical mean of serum ferritin or the proportion of subjects with serum ferritin above 2500 or 1500 µg/L were observed. The data are consistent with previous observations that introduction of non-invasive monitoring of LIC can contribute to a decreased body iron burden through improved clinical decision making and improved feedback to patients and hence improved adherence to chelation therapy.

  17. ASHRAE and residential ventilation

    Energy Technology Data Exchange (ETDEWEB)

    Sherman, Max H.

    2003-10-01

    In the last quarter of a century, the western world has become increasingly aware of environmental threats to health and safety. During this period, people psychologically retreated away from outdoors hazards such as pesticides, smog, lead, oil spills, and dioxin to the seeming security of their homes. However, the indoor environment may not be healthier than the outdoor environment, as has become more apparent over the past few years with issues such as mold, formaldehyde, and sick-building syndrome. While the built human environment has changed substantially over the past 10,000 years, human biology has not; poor indoor air quality creates health risks and can be uncomfortable. The human race has found, over time, that it is essential to manage the indoor environments of their homes. ASHRAE has long been in the business of ventilation, but most of the focus of that effort has been in the area of commercial and institutional buildings. Residential ventilation was traditionally not a major concern because it was felt that, between operable windows and envelope leakage, people were getting enough outside air in their homes. In the quarter of a century since the first oil shock, houses have gotten much more energy efficient. At the same time, the kinds of materials and functions in houses changed in character in response to people's needs. People became more environmentally conscious and aware not only about the resources they were consuming but about the environment in which they lived. All of these factors contributed to an increasing level of public concern about residential indoor air quality and ventilation. Where once there was an easy feeling about the residential indoor environment, there is now a desire to define levels of acceptability and performance. Many institutions--both public and private--have interests in Indoor Air Quality (IAQ), but ASHRAE, as the professional society that has had ventilation as part of its mission for over 100 years, is the

  18. 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.

  19. 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.

  20. 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

  1. In–Service Road Safety Audits

    Directory of Open Access Journals (Sweden)

    A. Mendoza–Díaz

    2009-04-01

    Full Text Available A road safety audit is a formal analysis that seeks to guarantee that an existing or future road fulfills optimal safety criteria, conducted by a team of experts who se members are independent of the road project. It can be carried out in one, several or all of the stages of the project (planning, design, construction, before opening the road to traffic, and operation. The development and implementation of a road safety audit process is one of the strategies that have been applied in Mexico in recent years to reduce road accidents and their associated consequences. The objective of this work is to present the procedures that have been developed and applied in Mexico, as well as the benefits and problems that have been encountered. The application of those procedures to a specific case is also shown. Emphasis is made in the audit of high ways in the operation stage, which is the type that greater application and development has had in Mexico.

  2. 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 ...

  3. 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

  4. 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

  5. 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.

  6. 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 ...

  7. 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...

  8. 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...

  9. Residential Mechanical Precooling

    Energy Technology Data Exchange (ETDEWEB)

    German, Alea [Davis Energy Group, Davis, CA (United States). Alliance for Residential Building Innovation (ARBI); Hoeschele, Marc [Davis Energy Group, Davis, CA (United States). Alliance for Residential Building Innovation (ARBI)

    2014-12-01

    Residential air conditioning (AC) represents a challenging load for many electric utilities with poor load factors. Mechanical precooling improves the load factor by shifting cooling operation from on-peak to off-peak hours. This provides benefits to utilities and the electricity grid, as well as to occupants who can take advantage of time-of-use (TOU) electricity rates. Performance benefits stem from reduced compressor cycling, and shifting condensing unit operation to earlier periods of the day when outdoor temperatures are more favorable to operational efficiency. Finding solutions that save energy and reduce demand on the electricity grid is an important national objective and supports key Building America goals. The Alliance for Residential Building Innovation team evaluated mechanical AC precooling strategies in homes throughout the United States. EnergyPlus modeling was used to evaluate two homes with different performance characteristics in seven climates. Results are applicable to new construction homes and most existing homes built in the last 10 years, as well as fairly efficient retrofitted homes. A successful off-peak AC strategy offers the potential for increased efficiency and improved occupant comfort, and promotes a more reliable and robust electricity grid. Demand response capabilities and further integration with photovoltaic TOU generation patterns provide additional opportunities to flatten loads and optimize grid impacts.

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

    Directory of Open Access Journals (Sweden)

    Kęstutis Valančius

    2011-12-01

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

  11. Audit calculations of accidents analysis for second unit of Ignalina NPP with ATHLET code

    International Nuclear Information System (INIS)

    Adomavicius, A.; Belousov, A.; Ognerubov, V.

    2004-01-01

    Background of thermo hydraulic processes audit calculations in the frame of RSR-2 project is presented. Assumptions for the design based accident - RBMK-1500 group distributor header break analysis and modeling are presented. Audit calculations by ATHLET code and evaluation of results were provided. (author)

  12. Residential energy demand in Brazil

    International Nuclear Information System (INIS)

    Arouca, M.; Gomes, F.M.; Rosa, L.P.

    1981-01-01

    The energy demand in Brazilian residential sector is studied, discussing the methodology for analyzing this demand from some ideas suggested, for developing an adequate method to brazilian characteristics. The residential energy consumption of several fuels in Brazil is also presented, including a comparative evaluation with the United States and France. (author)

  13. 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...

  14. 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. ...

  15. 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.)

  16. AGREED-UPON PROCEDURES, PROCEDURES FOR AUDITING EUROPEAN GRANTS

    Directory of Open Access Journals (Sweden)

    Daniel Petru VARTEIU

    2016-12-01

    The audit of EU-funded projects is an audit based on agreed-upon procedures, which are established by the Managing Authority or the Intermediate Body. Agreed-upon procedures can be defined as engagements made in accordance with ISRS 4400, applicable to agreed-upon procedures, where the auditor undertakes to carry out the agreed-upon procedures and issue a report on factual findings. The report provided by the auditor does not express any assurance. It allows users to form their own opinions about the conformity of the expenses with the project budget as well as the eligibility of the expenses.

  17. 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...

  18. Quality audit--a review of the literature concerning delivery of continence care.

    Science.gov (United States)

    Swaffield, J

    1995-09-01

    This paper outlines the role of quality audit within the framework of quality assurance, presenting the concurrent and retrospective approaches available. The literature survey provides a review of the limited audit tools available and their application to continence services and care delivery, as well as attempts to produce tools from national and local standard setting. Audit is part of a process; it can involve staff, patients and their relatives and the team of professionals providing care, as well as focusing on organizational and management levels. In an era of market delivery of services there is a need to justify why audit is important to continence advisors and managers. Effectiveness, efficiency and economics may drive the National Health Service, but quality assurance, which includes standards and audit tools, offers the means to ensure the quality of continence services and care to patients and auditing is also required in the purchaser/provider contracts for patient services. An overview and progress to date of published and other a projects in auditing continence care and service is presented. By outlining and highlighting the audit of continence service delivery and care as a basis on which to build quality assurance programmes, it is hoped that this knowledge will be shared through the setting up of a central auditing clearing project.

  19. 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...

  20. The role of field auditing in environmental quality assurance management.

    Science.gov (United States)

    Claycomb, D R

    2000-01-01

    Environmental data quality improvement continues to focus on analytical laboratoryperformance with little, if any, attention given to improving the performance of field consultants responsible for sample collection. Many environmental professionals often assume that the primary opportunity for data error lies within the activities conducted by the laboratory. Experience in the evaluation of environmental data and project-wide quality assurance programs indicates that an often-ignored factor affecting environmental data quality is the manner in which a sample is acquired and handled in the field. If a sample is not properly collected, preserved, stored, and transported in the field, even the best laboratory practices and analytical methods cannot deliver accurate and reliable data (i.e., bad data in equals bad data out). Poor quality environmental data may result in inappropriate decisions regarding site characterization and remedial action. Field auditing is becoming an often-employed technique for examining the performance of the environmental sampling field team and how their performance may affect data quality. The field audits typically focus on: (1) verifying that field consultants adhere to project control documents (e.g., Work Plans and Standard Operating Procedures [SOPs]) during field operations; (2) providing third-party independent assurance that field procedures, quality assurance/ quality control (QA/QC)protocol, and field documentation are sufficient to produce data of satisfactory quality; (3) providing a defense in the event that field procedures are called into question; and (4) identifying ways to reduce sampling costs. Field audits are typically most effective when performed on a surprise basis; that is, the sampling contractor may be aware that a field audit will be conducted during some phase of sampling activities but is not informed of the specific day(s) that the audit will be conducted. The audit also should be conducted early on in the

  1. 'The Taste Buddies': Participation and empowerment in a residential home for older people

    NARCIS (Netherlands)

    Baur, V.E.; Abma, T.A.

    2012-01-01

    The active participation and autonomy of older people living in residential homes is considered to be problematic. However, in our action research project conducted in a Dutch residential care organisation we found ways to enhance residents' direct participation. This form of participation is

  2. Improving the Quality of Services in Residential Treatment Facilities: A Strength-Based Consultative Review Process

    Science.gov (United States)

    Pavkov, Thomas W.; Lourie, Ira S.; Hug, Richard W.; Negash, Sesen

    2010-01-01

    This descriptive case study reports on the positive impact of a consultative review methodology used to conduct quality assurance reviews as part of the Residential Treatment Center Evaluation Project. The study details improvement in the quality of services provided to youth in unmonitored residential treatment facilities. Improvements were…

  3. Public participation in energy saving retrofitting of residential buildings in China

    NARCIS (Netherlands)

    Liu Wenling, Wenling; Zhang, J.; Bluemling, B.; Mol, A.P.J.; Wang, C.

    2015-01-01

    Retrofitting existing residential buildings has been claimed as one crucial way to reduce energy consumption and greenhouse gas emissions within the Chinese residential sector. In China’s government-dominated retrofitting projects, the participation of residents is often neglected. The objective of

  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. 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...

  8. 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...

  9. 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...

  10. 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.

  11. Deep influence of passive low energy consumption multi-storey residential building in cold region

    Science.gov (United States)

    Shuai, Zhang; Lihua, Zhao; Rong, Jin; Dong, Junyan

    2018-02-01

    The example of passive architecture demonstration building in Jilin Province, China, based on the practical experience of this project, the control index of passive and low energy consumption residential buildings in cold and passive buildings is referenced by reference to the German construction standard and the Chinese residence construction document, “passive ultra-low energy consumption green Building Technology Guide (Trial)”. The requirement of passive low energy residential buildings on the ground heat transfer coefficient limits is determined, and the performance requirements of passive residential buildings are discussed. This paper analyzes the requirement of the passive low energy residential building on the ground heat transfer coefficient limit, and probes into the influence factors of the ground thermal insulation of the passive low energy consumption residential building. The construction method of passive low energy consumption residential building is proposed.

  12. Residential Energy Performance Metrics

    Directory of Open Access Journals (Sweden)

    Christopher Wright

    2010-06-01

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

  13. Procedures for Calculating Residential Dehumidification Loads

    Energy Technology Data Exchange (ETDEWEB)

    Winkler, Jon [National Renewable Energy Lab. (NREL), Golden, CO (United States); Booten, Chuck [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-06-01

    Residential building codes and voluntary labeling programs are continually increasing the energy efficiency requirements of residential buildings. Improving a building's thermal enclosure and installing energy-efficient appliances and lighting can result in significant reductions in sensible cooling loads leading to smaller air conditioners and shorter cooling seasons. However due to fresh air ventilation requirements and internal gains, latent cooling loads are not reduced by the same proportion. Thus, it's becoming more challenging for conventional cooling equipment to control indoor humidity at part-load cooling conditions and using conventional cooling equipment in a non-conventional building poses the potential risk of high indoor humidity. The objective of this project was to investigate the impact the chosen design condition has on the calculated part-load cooling moisture load, and compare calculated moisture loads and the required dehumidification capacity to whole-building simulations. Procedures for sizing whole-house supplemental dehumidification equipment have yet to be formalized; however minor modifications to current Air-Conditioner Contractors of America (ACCA) Manual J load calculation procedures are appropriate for calculating residential part-load cooling moisture loads. Though ASHRAE 1% DP design conditions are commonly used to determine the dehumidification requirements for commercial buildings, an appropriate DP design condition for residential buildings has not been investigated. Two methods for sizing supplemental dehumidification equipment were developed and tested. The first method closely followed Manual J cooling load calculations; whereas the second method made more conservative assumptions impacting both sensible and latent loads.

  14. Ethics in Numbers: Auditing Cleft Treatment in Mexico and Beyond.

    Science.gov (United States)

    Taylor-Alexander, Samuel

    2017-09-01

    Plastic surgeons around the globe are implementing projects that mix audit with medical research to ensure and improve the level of care offered to patients with cleft lip and palate. Drawing on recent literature on "audit culture" and the global growth of "performance indicators" as a form of governance, I demonstrate the conjugation of ethics and the production of numerical indicators in cleft treatment. By standardizing documentation, cleft treatment audit programs facilitate evidence-based medicine and a form of reflexive self-governance. However, the abstraction that accompanies standardization is amplified as corollary data practices travel. In emerging as the answer to improving treatment, these projects lock out the politico-economic factors that mediate medical care in resource poor settings. This danger is compounded by the tendency of numerical governance to replace political conversation with technocratic expertise. © 2016 by the American Anthropological Association.

  15. 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% ...

  16. Egypt site of first CSM marketing audit.

    Science.gov (United States)

    1982-01-01

    The 1st application of the marketing audit concept to a CSM project was implemented in Egypt's Family of the Future (FOF) contraceptive social marketing program in 1982. The audit defined the basic mission of the FOF as one of assisting the government in achieving its long range family planning goals. The stated FOF objectives are as follows: to create an awareness or an increase in demand for family planning services, particularly among the lower socioeconomic strata in urban Egypt; to establish and maintain a reliable supply mechanism to make FOF products more readily acceptable and available from pharmacies; and to consolidate the CSM operations and services first in the greater Cairo area and then expand to other urban areas in Egypt. The core strategy of the FOF incorporates several elements, including intensive media based advertising and personal promotion to promote the concept of family planning and to educate the general public about contraceptive alternatives. FOF product prices are considerably lower than commercial prices. Dr. Alan R. Andreasen, who conducted the audit on behalf of the FOF technical assistance contractor, noted that the FOF is growing rapidly and stated that the audit recommendations were intended to help FOF management. Dr. Andreasen conducted interviews with all the senior personnel at FOF and met with various specialized staff members such as the Public Relations Manager. Dr. Andreasen noted that at the time of the audit the FOF could claim major accomplishments in creating an awareness of the need for family planning and in product sales. From the time products were launched in 1979 through 1981 condom sales increased 260%. Foaming tablet sales increased more than 320% and IUD sales increased nearly 330%. The introduction of the Copper 7 IUD accounted for 35% of the growth of IUD sales in 1981. Couple years of protection (CYP) provided by all products increased from 45,533 in 1979 to 190,831 in 1981, an increase over 300%. The

  17. 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

  18. 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.

  19. 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.

  20. 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.…

  1. 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

  2. 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…

  3. 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...

  4. 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...

  5. 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.

  6. 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)

  7. Audit in the therapy professions: some constraints on progress.

    Science.gov (United States)

    Robinson, S

    1996-12-01

    To ascertain views about constraints on the progress of audit experienced by members of four of the therapy professions: physiotherapy, occupational therapy, speech and language therapy, and clinical psychology. Interviews in six health service sites with a history of audit in these professions. 62 interviews were held with members of the four professions and 60 with other personnel with relevant involvement. Five main themes emerged as the constraints on progress: resources; expertise; relations between groups; organisational structures; and overall planning of audit activities. Concerns about resources focused on lack of time, insufficient finance, and lack of access to appropriate systems of information technology. Insufficient expertise was identified as a major constraint on progress. Guidance on designing instruments for collection of data was the main concern, but help with writing proposals, specifying and keeping to objectives, analysing data, and writing reports was also required. Although sources of guidance were sometimes available, more commonly this was not the case. Several aspects of relations between groups were reported as constraining the progress of audit. These included support and commitment, choice of audit topics, conflicts between staff, willingness to participate and change practice, and concerns about confidentiality. Organisational structures which constrained audit included weak links between heads of professional services and managers of provider units, the inhibiting effect of change, the weakening of professional coherence when therapists were split across directorates, and the ethos of regarding audit findings as business secrets. Lack of an overall plan for audit meant that while some resources were available, others equally necessary for successful completion of projects were not. Members of four of the therapy professions identified a wide range of constraints on the progress of audit. If their commitment to audit is to be

  8. Audit of SIMRAC project GAP 017

    CSIR Research Space (South Africa)

    Spottiswoode, SM

    1997-06-01

    Full Text Available is the most favoured parameter. 3.2 TECHNIQUES to monitor and PROCEDURES based on dynamic chaos/pattern/cluster analysis, to analyse in real time the behaviour of defects (micro-cracking) in a given volume of rock. An interesting chapter on chaos theory... specific working places. (Dec 93, 94 and 95). 3.1 PRECURSORS - analysis of the most informative and mutually independent parameters as potential short term pre-cursors to rockburst. 3.2 TECHNIQUES to monitor and PROCEDURES based on dynamic chaos...

  9. External quality audits in radiotherapy in Poland

    International Nuclear Information System (INIS)

    Bulski, W.; Rostkowska, J.; Kania, M.; Gwiazdowska, B.

    2002-01-01

    The Secondary Standard Dosimetry Laboratory (SSDL) of the Medical Physics Department of the Centre of Oncology in Warsaw is a continuation of the Radiation Measurements Laboratory created in 1937, following the suggestions of Marie Curie, the founder of the Institute. The present SSDL is a member of the WHO/IAEA international network and is periodically audited by the International Atomic Energy Agency. The SSDL is in charge of the calibration of all radiotherapy dosimeters in Poland, and it also co-ordinates all activities carried out in radiotherapy quality assurance programmes nation-wide. The External Audit Group (EAG) was set-up according to the recommendations of the IAEA, as a part of the SSDL. The EAG is in charge of the management of the project and organization of the TLD measurements. The SSDL takes the responsibilities of the metrological aspects of the programme. The results of the efforts, aimed at the development of a quality audit programme and methodology in radiotherapy, are presented

  10. Development of standards, criteria, specifications. Vol. 2 - Longlife.. Sustainable, energy efficient and resource saving, residential buildings in consideration of unified procedures and new and adapted technologies. Project in the Baltic Sea region programme 2007-2013

    Energy Technology Data Exchange (ETDEWEB)

    Rueckert, Klaus (ed.)

    2010-07-01

    Energy and Cost Efficiency as the key characteristics of the sustainability have been the main consideration of different parts of research represented in the Longlife 2 Report. Longlife 2 Report is in fact the final result of work package 4 ''Developments of Standards and Criteria for Sustainable Building and Construction''. Work package 4 was created based on the work package 3 ''Analysis and comparison of state of technology, administration and legal procedures, financial situation, demographic needs, similarities and differences in the participant countries: Denmark, Germany, Lithuania, Poland and Russia''. Three competence teams from each participant country studied, analyzed and examined these concepts from different point of view and introduced a framework to define the fundamental concepts of sustainability. This crucial phase of project based on the objectives and activities of each team could be described as follow: Team 1'' Engineering and Building Technology standards'' and related expertise emphasized on the most architectural solutions and characteristics of sustainability in very wide spectrum. That is realized through adaptable methods of design, typology, standards, assessment systems, proper and available materials with the best physical features, the most efficient and advanced structures and technologies in order to have the most possible energy and resource saving beside the less life cycle cost of the residential building. Team 2 '' Method of planning permit and tendering Procedure'' and its expertise from another point of view worked on the legal and administrative aspects of sustainability and examining possibility and capacity of each involved country to realize sustainable construction. Team 3 ''Economical and Financial basis, Industry and quality'' and its related expertise explained and examined the adequate and necessary tools for

  11. Road safety audit tools, procedures, and experiences : a literature review and recommendations : research in the framework of the European research project Safety Standards for Road Design and Redesign SAFESTAR, Workpackage 8.

    NARCIS (Netherlands)

    Kooi, R.M. van der

    1999-01-01

    This report describes tools and procedures established in different countries which apply Road Safety Audits (RSA). These RSAs are utilized to identify potential safety problems and they concentrate on safety measures to overcome these problems. This technique is used to detect possible safety

  12. Competitive solar heating systems for residential buildings

    DEFF Research Database (Denmark)

    Furbo, Simon; Thür, Alexander; Fiedler, Frank

    2005-01-01

    The paper describes the ongoing research project “Competitive solar heating systems for residential buildings”. The aim of the project is to develop competitive solar combisystems which are attractive to buyers. The solar combisystems must be attractive compared to traditional energy systems, both....... In Denmark and Norway the focus is on solar heating/natural gas systems, and in Sweden and Latvia the focus is on solar heating/pellet systems. Additionally, Lund Institute of Technology and University of Oslo are studying solar collectors of various types being integrated into the roof and facade......, are the universities: Technical University of Denmark, Dalarna University, University of Oslo, Riga Technical University and Lund Institute of Technology, as well as the companies: Metro Therm A/S (Denmark), Velux A/S (Denmark), Solentek AB (Sweden) and SolarNor (Norway). The project consists of a number of Ph...

  13. 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...

  14. 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...

  15. 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

  16. 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.

  17. Energy audit at Russian dairies. Energy guidance

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-12-31

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

  18. Energy audit at Russian dairies. Energy guidance

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  19. ENERGY STAR Certified Residential Dishwashers

    Data.gov (United States)

    U.S. Environmental Protection Agency — Certified models meet all ENERGY STAR requirements as listed in the Version 6.0 ENERGY STAR Program Requirements for Residential Dishwashers that are effective as of...

  20. ENERGY STAR Certified Residential Freezers

    Data.gov (United States)

    U.S. Environmental Protection Agency — Certified models meet all ENERGY STAR requirements as listed in the Version 5.0 ENERGY STAR Program Requirements for Residential Refrigerators and Freezers that are...

  1. ENERGY STAR Certified Residential Refrigerators

    Data.gov (United States)

    U.S. Environmental Protection Agency — Certified models meet all ENERGY STAR requirements as listed in the Version 5.0 ENERGY STAR Program Requirements for Residential Refrigerators and Freezers that are...

  2. How to Efficiently Conduct an IT Audit – In the Perspective of Research, Consulting and Teaching

    Directory of Open Access Journals (Sweden)

    Gabriel Felley

    2016-12-01

    Full Text Available This article reflects the topic of IT audit – information technology audit – with respect to research, consulting and teaching. The expression 'IT audit' comprises information systems audits as well as information security audits combining the short-term to long-term management of the IT infrastructure with its daily operation in order to achieve the organization's objectives. No overall common standard procedure for an IT audit works generally. However, standard procedures for IT audits, e.g. ISO 27001, are available, which must be particularly adapted and customized to fulfil a company's needs. This task requires experts. Thus, students of all Information Systems Bachelor or Master programs are trained to work in IT audit projects or even to lead them. This paper presents a case study, concerning the IT audit of organizations acting in the Swiss social insurance environment. The derived concepts are discussed. A best practice for the transfers of knowledge to students in terms of connecting research and consulting is proposed and discussed.

  3. Notification: Audit of EPA Customer Service Help Desks, Hotlines, and Clearinghouses

    Science.gov (United States)

    Project #OA-FY12-0570, November 29, 2012. The EPA Office of Inspector General (OIG) plans to begin the fieldwork phase of our audit of EPA’s customer service help desks, hotlines, and clearinghouses (customer service lines).

  4. Notification: Audit of EPA's Data Quality Review of Self-Reported Information in XACTA System

    Science.gov (United States)

    Project #OA-FY14-0078, February 10, 2014. This memorandum is to notify you that the Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) plans to begin the above subject audit.

  5. [Internal audit--the foundation of healthcare quality management in health care].

    Science.gov (United States)

    Smiianov, V A

    2014-01-01

    The paper proved the need for internal audit as the basis for quality control of medical care in a health facility, developed the project milestones and explains what needs to be taken into account at every stage during its implementation.

  6. Notification: Audit of Certain EPA Electronic Records Management Practices

    Science.gov (United States)

    Project #OA-FY13-0113, December 13, 2012. This memorandum is to notify you that the U.S. Environmental Protection Agency (EPA), Office of Inspector General, plans to begin an audit of certain EPA electronic records management practices.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

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

  13. 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...

  14. 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...

  15. 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...

  16. 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,

  17. 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...

  18. 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

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for Naval Training Center Great Lakes, Illinois

    Science.gov (United States)

    1994-05-19

    the audit of project P-608T, Building Modifications, as they relate to project P-557S. Because...project P-608T was addressed in Report No. 94-108, Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for Naval Station Treasure Island, California, May 19,

  4. 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.

  5. 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.

  6. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

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

  7. Evaluation of advanced technologies for residential appliances and residential and commercial lighting

    Energy Technology Data Exchange (ETDEWEB)

    Turiel, I.; Atkinson, B.; Boghosian, S.; Chan, P.; Jennings, J.; Lutz, J.; McMahon, J.; Rosenquist, G.

    1995-01-01

    Section 127 of the Energy Policy Act requires that the Department of Energy (DOE) prepare a report to Congress on the potential for the development and commercialization of appliances that substantially exceed the present federal or state efficiency standards. Candidate high-efficiency appliances must meet several criteria including: the potential exists for substantial improvement (beyond the minimum established in law) of the appliance`s energy efficiency; electric, water, or gas utilities are prepared to support and promote the commercialization of such appliances; manufacturers are unlikely to undertake development and commercialization of such appliances on their own, or development and production would be substantially accelerated by support to manufacturers. This report describes options to improve the efficiency of residential appliances, including water heaters, clothes washers and dryers, refrigerator/freezers, dishwashers, space heating and cooling devices, as well as residential and commercial lighting products. Data from this report (particularly Appendix 1)were used to prepare the report to Congress mentioned previously. For the residential sector, national energy savings are calculated using the LBL Residential Energy Model. This model projects the number of households and appliance saturations over time. First, end-use consumption is calculated for a base case where models that only meet the standard replace existing models as these reach the end of their lifetime. Second, models with efficiencies equal to the technology under consideration replace existing models that reach the end of their lifetime. For the commercial sector, the COMMEND model was utilized to project national energy savings from new technologies. In this report, energy savings are shown for the period 1988 to 2015.

  8. 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

  9. Auditing cloud computing a security and privacy guide

    CERN Document Server

    Halpert, Ben

    2011-01-01

    The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment Many organizations are reporting or projecting a significant cost savings through the use of cloud computing-utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the "cloud." Auditing Cloud Computing provides necessary guidance to build a proper audit to ensure operational integrity and customer data protection, among othe

  10. Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie Mellon University

    Science.gov (United States)

    2015-12-17

    No. DODIG-2016-034 D E C E M B E R 1 7 , 2 0 1 5 Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie ...ALEXANDRIA, VIRGINIA 22350-1500 December 17, 2015 Audit Partner PricewaterhouseCoopers LLP Board of Trustees Carnegie Mellon University Director, Sponsored...Projects Accounting Carnegie Mellon University SUBJECT: Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie

  11. 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.

  12. 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...

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Integrated Urban System and Energy Consumption Model: Residential Buildings

    Directory of Open Access Journals (Sweden)

    Rocco Papa

    2014-05-01

    Full Text Available This paper describes a segment of research conducted within the project PON 04a2_E Smart Energy Master for the energetic government of the territory conducted by the Department of Civil, Architectural and Environment Engineering, University of Naples "Federico II".  In particular, this article is part of the study carried out for the definition of the comprehension/interpretation model that correlates buildings, city’s activities and users’ behaviour in order to promote energy savings. In detail, this segment of the research wants to define the residential variables to be used in the model. For this purpose a knowledge framework at international level has been defined, to estimate the energy requirements of residential buildings and the identification of a set of parameters, whose variation has a significant influence on the energy consumption of residential buildings.

  19. 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...

  20. Residential energy consumption: A convergence analysis across Chinese regions

    International Nuclear Information System (INIS)

    Herrerias, M.J.; Aller, Carlos; Ordóñez, Javier

    2017-01-01

    The process of urbanization and the raise of living standards in China have led an increasing trend in the patterns of residential consumption. Projections for the population growth rate in urban areas do not paint a very optimistic picture for energy conservation policies. In addition, the concentration of economic activities around coastal areas calls for new prospects to be formulated for energy policy. In this context, the objective of this paper is twofold. First, we analyse the effect of the urbanization process of the Chinese economy in terms of the long-run patterns of residential energy consumption at national level. By using the concept of club convergence, we examine whether electricity and coal consumption in rural and urban areas converge to the same long-run equilibrium or whether in fact they diverge. Second, the impact of the regional concentration of the economic activity on energy consumption patterns is also assessed by source of energy across Chinese regions from 1995 to 2011. Our results suggest that the process of urbanization has led to coal being replaced by electricity in urban residential energy consumption. In rural areas, the evidence is mixed. The club convergence analysis confirms that rural and urban residential energy consumption converge to different steady-states. At the regional level, we also confirm the effect of the regional concentration of economic activity on residential energy consumption. The existence of these regional clusters converging to different equilibrium levels is indicative of the need of regional-tailored set of energy policies in China.

  1. 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...

  2.  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...

  3. 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.

  4. 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.

  5. 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

  6. 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.

  7. 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.

  8. 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.

  9. 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

  10. 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.

  11. Projectables

    DEFF Research Database (Denmark)

    Rasmussen, Troels A.; Merritt, Timothy R.

    2017-01-01

    CNC cutting machines have become essential tools for designers and architects enabling rapid prototyping, model-building and production of high quality components. Designers often cut from new materials, discarding the irregularly shaped remains. We introduce ProjecTables, a visual augmented...... reality system for interactive packing of model parts onto sheet materials. ProjecTables enables designers to (re)use scrap materials for CNC cutting that would have been previously thrown away, at the same time supporting aesthetic choices related to wood grain, avoiding surface blemishes, and other...... relevant material properties. We conducted evaluations of ProjecTables with design students from Aarhus School of Architecture, demonstrating that participants could quickly and easily place and orient model parts reducing material waste. Contextual interviews and ideation sessions led to a deeper...

  12. 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...

  13. 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.

  14. Understanding uptake of continuous quality improvement in Indigenous primary health care: lessons from a multi-site case study of the Audit and Best Practice for Chronic Disease project

    Directory of Open Access Journals (Sweden)

    Togni Samantha

    2010-03-01

    Full Text Available Abstract Background Experimentation with continuous quality improvement (CQI processes is well underway in Indigenous Australian primary health care. To date, little research into how health organizations take up, support, and embed these complex innovations is available on which services can draw to inform implementation. In this paper, we examine the practices and processes in the policy and organisational contexts, and aim to explore the ways in which they interact to support and/or hinder services' participation in a large scale Indigenous primary health care CQI program. Methods We took a theory-driven approach, drawing on literature on the theory and effectiveness of CQI systems and the Greenhalgh diffusion of innovation framework. Data included routinely collected regional and service profile data; uptake of tools and progress through the first CQI cycle, and data collected quarterly from hub coordinators on their perceptions of barriers and enablers. A total of 48 interviews were also conducted with key people involved in the development, dissemination, and implementation of the Audit and Best Practice for Chronic Disease (ABCD project. We compiled the various data, conducted thematic analyses, and developed an in-depth narrative account of the processes of uptake and diffusion into services. Results Uptake of CQI was a complex and messy process that happened in fits and starts, was often characterised by conflicts and tensions, and was iterative, reactive, and transformational. Despite initial enthusiasm, the mixed successes during the first cycle were associated with the interaction of features of the environment, the service, the quality improvement process, and the stakeholders, which operated to produce a set of circumstances that either inhibited or enabled the process of change. Organisations had different levels of capacity to mobilize resources that could shift the balance toward supporting implementation. Different forms of

  15. Understanding uptake of continuous quality improvement in Indigenous primary health care: lessons from a multi-site case study of the Audit and Best Practice for Chronic Disease project.

    Science.gov (United States)

    Gardner, Karen L; Dowden, Michelle; Togni, Samantha; Bailie, Ross

    2010-03-13

    Experimentation with continuous quality improvement (CQI) processes is well underway in Indigenous Australian primary health care. To date, little research into how health organizations take up, support, and embed these complex innovations is available on which services can draw to inform implementation. In this paper, we examine the practices and processes in the policy and organisational contexts, and aim to explore the ways in which they interact to support and/or hinder services' participation in a large scale Indigenous primary health care CQI program. We took a theory-driven approach, drawing on literature on the theory and effectiveness of CQI systems and the Greenhalgh diffusion of innovation framework. Data included routinely collected regional and service profile data; uptake of tools and progress through the first CQI cycle, and data collected quarterly from hub coordinators on their perceptions of barriers and enablers. A total of 48 interviews were also conducted with key people involved in the development, dissemination, and implementation of the Audit and Best Practice for Chronic Disease (ABCD) project. We compiled the various data, conducted thematic analyses, and developed an in-depth narrative account of the processes of uptake and diffusion into services. Uptake of CQI was a complex and messy process that happened in fits and starts, was often characterised by conflicts and tensions, and was iterative, reactive, and transformational. Despite initial enthusiasm, the mixed successes during the first cycle were associated with the interaction of features of the environment, the service, the quality improvement process, and the stakeholders, which operated to produce a set of circumstances that either inhibited or enabled the process of change. Organisations had different levels of capacity to mobilize resources that could shift the balance toward supporting implementation. Different forms of leadership and organisational linkages were critical to

  16. 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.

  17. 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.

  18. Randomized controlled trial of the effect of medical audit on AIDS prevention in general practice

    DEFF Research Database (Denmark)

    Sandbæk, Annelli

    1999-01-01

    OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including a p...... of such consultations initiated by the GPs. CONCLUSIONS: Medical audit had no observed effect on AIDS prevention in general practice. Udgivelsesdato: 1999-Oct......OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including....... One hundred and thirty-three GPs completed the project. The main outcome measures were the number of consultations involving AIDS prevention and the number of talks about AIDS initiated by the GP, and some elements of the content were registered on a chart. RESULTS: No statistically significant...

  19. THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

    Directory of Open Access Journals (Sweden)

    Danut Rada

    2013-12-01

    Full Text Available The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.

  20. 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

  1. Clinical audits in a postgraduate general practice training program: an evaluation of 8 years' experience.

    Directory of Open Access Journals (Sweden)

    Abeer Al-Baho

    Full Text Available BACKGROUND: Clinical audit can be of valuable assistance to any program which aims to improve the quality of health care and its delivery. Yet without a coherent strategy aimed at evaluating audits' effectiveness, valuable opportunities will be overlooked. Clinical audit projects are required as a part of the formative assessment of trainees in the Family Medicine Residency Program (FMRP in Kuwait. This study was undertaken to draw a picture of trainees' understanding of the audit project with attention to the knowledge of audit theory and its educational significance and scrutinize the difficulties confronted during the experience. METHODOLOGY/PRINCIPAL FINDINGS: The materials included the records of 133 audits carried out by trainees and 165 post course questionnaires carried out between 2004 and 2011. They were reviewed and analyzed. The majority of audit projects were performed on diabetic (44.4% and hypertensive (38.3% care. Regarding audits done on diabetic care, they were carried out to assess doctors' awareness about screening for smoking status (8.6%, microalbuminuria (19.3%, hemoglobin A1c (15.5%, retinopathy (10.3%, dyslipidemia (15.8%, peripheral neuropathy (8.8%, and other problems (21.7%. As for audits concerning hypertensive care, they were carried out to assess doctors' awareness about screening for smoking status (38.0%, obesity (26.0%, dyslipidemia (12.0%, microalbuminuria (10.0% and other problems (14.0%. More than half the participants (68.48% who attended the audit course stated that they 'definitely agreed' about understanding the meaning of clinical audit. Most of them (75.8% 'definitely agreed' about realizing the importance of clinical audit in improving patients' care. About half (49.7% of them 'agreed' that they can distinguish between 'criteria' and 'standards'. CONCLUSION: The eight years of experience were beneficial. Trainees showed a good understanding of the idea behind auditing the services provided. They

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. Quality audit of Philippine radiotherapy centers

    International Nuclear Information System (INIS)

    Lingatong, N.; Saladores, M.D.; Caseria, E.

    2002-01-01

    A quality audit program for Philippine radiotherapy centers was developed under the IAEA Coordinated Research Project entitled Development of Quality Assurance Programme for Radiation Therapy Dosimetry in Developing Countries. The program includes annual conduct of on-site visits and a TLD based dose assurance program using mailed dosimeters. An external audit group (EAG) was organized for the implementation of the project. The group is officially recognized under Department Order Nos. 365-C and 365-D s. 2001 signed by the Secretary of Health on November 20, 2001. The members of the group are medical physicists and radiation oncologists from both private and government institutions who have had extensive training and experience in radiotherapy. The members of the Measuring Group are the BHDT-SSDL and PNRI- SSDL A quality audit manual was prepared as guide for the EAG. An audit report form for on-site visits was developed and tested by the EAG in the field. It contains vital information on manpower, workload, equipment, dosimetry, safety, quality assurance, regulation, comments and recommendations for the improvement of the service. A copy of this report is being provided to the hospital administration during the exit conference of the team. A total of nineteen (19) radiotherapy centers were visited from January 2000 - January 2002. It includes all operational facilities, those with newly installed teletherapy equipment and those undergoing source replacement before the machines were used for clinical application. The centers have at least one (1) medical physicist. Only one (1) radiotherapy facility (Co-60) has not yet been provided with an in-house dosimetry equipment and fourteen (14) centers have computerized treatment planning systems. A total of nineteen (19) Co-60 machines had been evaluated for performance, two (2) of which had been replaced, three (3) are non-operational and due for decommissioning. Two (2) units were imported to the country as refurbished

  7. 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.

  8. Post-Retrofit Residential Assessments

    Energy Technology Data Exchange (ETDEWEB)

    Lancaster, Ross; lutzenhiser, Loren; Moezzi, Mithra; Widder, Sarah H.; Chandra, Subrato; Baechler, Michael C.

    2012-04-30

    This study examined a range of factors influencing energy consumption in households that had participated in residential energy-efficiency upgrades. The study was funded by a grant from the U.S. Department of Energy’s Pacific Northwest National Laboratory and was conducted by faculty and staff of Portland State University Center for Urban Studies and Department of Economics. This work was made possible through the assistance and support of the Energy Trust of Oregon (ETO), whose residential energy-efficiency programs provided the population from which the sample cases were drawn. All households in the study had participated in the ETO Home Performance with Energy Star (HPwES) program. A number of these had concurrently pursued measures through other ETO programs. Post-retrofit energy outcomes are rarely investigated on a house-by-house basis. Rather, aggregate changes are ordinarily the focus of program impact evaluations, with deviation from aggregate expectations chalked up to measurement error, the vagaries of weather and idiosyncrasies of occupants. However, understanding how homes perform post-retrofit on an individual basis can give important insights to increase energy savings at the participant and the programmatic level. Taking a more disaggregated approach, this study analyzed energy consumption data from before and after the retrofit activity and made comparisons with engineering estimates for the upgrades, to identify households that performed differently from what may have been expected based on the estimates. A statistical analysis using hierarchal linear models, which accounted for weather variations, was performed looking separately at gas and electrical use during the periods before and after upgrades took place. A more straightforward comparison of billing data for 12-month periods before and after the intervention was also performed, yielding the majority of the cases examined. The later approach allowed total energy use and costs to be

  9. Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for Naval Station Treasure Island, California

    Science.gov (United States)

    1994-05-19

    the audit of two projects: P-608T, Building Modifications, valued at...Island, California, to the Naval Training Center Great Lakes, Illinois. The audit also evaluated the implementation of the DoD Internal Management...related to the two projects in this report and is discussed in Report No. 94-109, Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for the Naval Training Center Great Lakes, Illinois, May 19,

  10. An innovative educational program for residential energy efficiency. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Laquatra, J.; Chi, P.S.K.

    1996-09-01

    Recognizing the importance of energy conservation, under sponsorship of the US Department of Energy, Cornell University conducted a research and demonstration project entitled An Innovative Educational Program for Residential Energy Efficiency. The research project examined the amount of residential energy that can be saved through changes in behavior and practices of household members. To encourage these changes, a workshop was offered to randomly-selected households in New York State. Two surveys were administered to household participants (Survey 1 and Survey 2, Appendix A) and a control group; and a manual was developed to convey many easy but effective ways to make a house more energy efficient (see Residential Manual, Appendix B). Implementing methods of energy efficiency will help reduce this country`s dependence on foreign energy sources and will also reduce the amount of money that is lost on inefficient energy use. Because Cornell Cooperative Extension operates as a component of the land-grant university system throughout the US, the results of this research project have been used to develop a program that can be implemented by the Cooperative Extension Service nationwide. The specific goals and objectives for this project will be outlined, the population and sample for the research will be described, and the instruments utilized for the survey will be explained. A description of the workshop and manual will also be discussed. This report will end with a summary of the results from this project and any observed changes and/or recommendations for future surveys pertaining to energy efficiency.

  11. Part C and Part D - Program Audit Results

    Data.gov (United States)

    U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...

  12. Senior Audit and Risk Management Officer | CRDI - Centre de ...

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

    Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit ... Develops professional quality audit working papers to support observations and findings; ... Corporate Risk, Advisory Services and Internal Audit Planning.

  13. Working towards residential Radon survey in South America

    International Nuclear Information System (INIS)

    Zielinski, Jan M.; University of Ottawa, ON; Canoba, Analia C.; Shilnikova, Natalia S.; Veiga, Lene H. S.

    2008-01-01

    Information about residential radon levels in low and middle income countries is very sparse. In response to the World Health Organization initiative in the International Radon Project, we propose a research project that will address this knowledge gap in South America by conducting a residential radon survey. Following initial in vitro and in vivo studies of radon and studies of uranium miners exposed to radon, over twenty large case-control studies of lung cancer risk from exposure to residential radon have been completed worldwide by year 2004. Recently pooled data from these individual studies have been analyzed. These collaborative analyses of the indoor studies in Europe, North America, and China provide strong direct evidence that radon is causing a substantial number of lung cancers in the general population. To reduce radon lung cancer risk, national authorities must have methods and tools based on solid scientific evidence to develop sound public health policies. We propose to conduct a survey in ten South American countries using the distribution and analysis of passive alpha tracking detectors in houses selected at random in pre-selected cities in each participating country. We also present an approach to estimate the cost of carrying out such a survey and the radon laboratory infrastructure needed. The results of the proposed survey will allow to conduct assessment of the exposure to residential radon in the populations of South American countries and to assess the health impact of this exposure. The results of the project will also help national health authorities in developing national residential radon action levels and regulations, as well as provide public health guidance for radon awareness and mitigation. (author)

  14. Program evaluation: Weatherization Residential Assistance Partnership (WRAP) Program

    Energy Technology Data Exchange (ETDEWEB)

    1991-12-01

    The Connecticut low income weatherization program was developed in response to a 1987 rate docket order from the Connecticut Department of Public Utility Control (DPUC) to Connecticut Light Power Co., an operating subsidiary of Northeast Utilities (NU). (Throughout this report, NU is referred to as the operator of the program.) This program, known as the Weatherization Residential Assistance Partnership, or WRAP, was configured utilizing input from a collaborative group of interested parties to the docket. It was agreed that this program would be put forth by the electric utility, but would not ignore oil and gas savings (thus, it was to be fuel- blind''). The allocated cost of conservation services for each fuel source, however, should be cost effective. It was to be offered to those utility customers at or below 200 percent of the federal poverty levels, and provide a wide array of energy saving measures directed toward heating, water heating and lighting. It was felt by the collaborative group that this program would raise the level of expenditures per participant for weatherization services provided by the state, and by linking to and revising the auditing process for weatherization, would lower the audit unit cost. The program plans ranged from the offering of low-cost heating, water heating and infiltration measures, increased insulation levels, carpentry and plumbing services, to furnace or burner replacement. The program was configured to allow for very comprehensive weatherization and heating system servicing.

  15. Data on European non-residential buildings.

    Science.gov (United States)

    D'Agostino, Delia; Cuniberti, Barbara; Bertoldi, Paolo

    2017-10-01

    This data article relates to the research paper Energy consumption and efficiency technology measures in European non-residential buildings (D'Agostino et al., 2017) [1]. The reported data have been collected in the framework of the Green Building Programme that ran from 2006 to 2014. The project has encouraged the adoption of efficiency measures to boost energy savings in European non-residential buildings. Data focus on the one-thousand buildings that joined the Programme allowing to save around 985 GWh/year. The main requirement to join the Programme was the reduction of at least 25% primary energy consumption in a new or retrofitted building. Energy consumption before and after the renovation are provided for retrofitted buildings while, in new constructions, a building had to be designed using at least 25% less energy than requested by the country's building codes. The following data are linked within this article: energy consumption, absolute and relative savings related to primary energy, saving percentages, implemented efficiency measures and renewables. Further information is given about each building in relation to geometry, envelope, materials, lighting and systems.

  16. Economic aspects of possible residential heating conservation

    Energy Technology Data Exchange (ETDEWEB)

    Hopkowicz, M.; Szul, A. [Technical Univ., Cracow (Poland)

    1995-12-31

    The paper presents methods of evaluation of energy and economy related effects of different actions aimed at conservation in residential buildings. It identifies also the method of selecting the most effective way of distribution funds assigned to weatherization as well as necessary improvements to be implemented within the heating node and the internal heating system of the building. The analysis of data gathered for four 11-stories high residential buildings of {open_quotes}Zeran{close_quotes} type being subject of the Conservation Demonstrative Project, included a differentiated scope of weatherization efforts and various actions aimed at system upgrading. Basing upon the discussion of the split of heat losses in a building as well as the established energy savings for numerous options of upgrading works, the main problem has been defined. It consists in optimal distribution of financial means for the discussed measures if the total amount of funds assigned for modifications is defined. The method based upon the principle of relative increments has been suggested. The economical and energy specifications of the building and its components, required for this method have also been elaborated. The application of this method allowed to define the suggested optimal scope of actions within the entire fund assigned for the comprehensive weatherization.

  17. Survey of residential magnetic field sources

    International Nuclear Information System (INIS)

    Zaffanella, L.E.

    1992-09-01

    A nationwide survey of 1000 residences is underway to determine the sources and characteristics of magnetic fields in the home. This report describes the goals, statistical sampling methods, measurement protocols, and experiences in measuring the first 707 residences of the survey. Some preliminary analysis of the data is also included. Investigators designed a sampling method to randomly select the participating utilities as well as the residential customers for the study. As a first step in the project, 18 utility employee residences were chosen to validate a relatively simple measurement protocol against the results of a more complete and intrusive method. Using the less intrusive measurement protocol, researchers worked closely with representatives from EPRI member utilities to enter customer residences and measure the magnetic fields found there. Magnetic field data were collected in different locations inside and around the residences. Twenty-four-hour recorders were left in the homes overnight. Tests showed that the simplified measurement protocol is adequate for achieving the goals of the study. Methods were developed for analyzing the field caused by a residence's ground current, the lateral field profiles of field lines, and the field measured around the periphery of the residences. Methods of residential source detection were developed that allow identification of sources such as ground connections at an electrical subpanel, two-wire multiple-way switches, and underground or overhead net currents exiting the periphery of a residence

  18. 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)

  19. 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.

  20. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

  1. Audit Internal Universitas X: Suatu Refleksi

    Directory of Open Access Journals (Sweden)

    David Adechandra Ashedica Pesudo

    2017-04-01

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

  2. Tracking the Sun IX: The Installed Price of Residential and Non-Residential Photovoltaic Systems in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Barbose, Galen [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Technologies Area; Darghouth, Naïm [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Technologies Area; Millstein, Dev [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Cates, Sarah [Exeter Associates, Columbia, MD (United States); DiSanti, Nicholas [Exeter Associates, Columbia, MD (United States); Widiss, Rebecca [Exeter Associates, Columbia, MD (United States)

    2016-08-16

    Now in its ninth edition, Lawrence Berkeley National Laboratory (LBNL)’s Tracking the Sun report series is dedicated to summarizing trends in the installed price of grid-connected solar photovoltaic (PV) systems in the United States. The present report focuses on residential and non-residential systems installed through year-end 2015, with preliminary trends for the first half of 2016. An accompanying LBNL report, Utility-Scale Solar, addresses trends in the utility-scale sector. This year’s report incorporates a number of important changes and enhancements from prior editions. Among those changes, LBNL has made available a public data file containing all non-confidential project-level data underlying the analysis in this report. Installed pricing trends presented within this report derive primarily from project-level data reported to state agencies and utilities that administer PV incentive programs, solar renewable energy credit (SREC) registration systems, or interconnection processes. Refer to the text box to the right for several key notes about these data. In total, data were collected and cleaned for more than 820,000 individual PV systems, representing 85% of U.S. residential and non-residential PV systems installed cumulatively through 2015 and 82% of systems installed in 2015. The analysis in this report is based on a subset of this sample, consisting of roughly 450,000 systems with available installed price data.

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

    OpenAIRE

    Weins, Sebastian; Alm, Bastian; Wang, Tawei

    2016-01-01

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

  4. Integrating a hydrogen fuel cell electric vehicle with vehicle-to-grid technology, photovoltaic power and a residential building

    NARCIS (Netherlands)

    Robledo, C.B.; Oldenbroek, V.D.W.M.; Abbruzzese, F.; van Wijk, A.J.M.

    2018-01-01

    This paper presents the results of a demonstration project, including building-integrated photovoltaic (BIPV) solar panels, a residential building and a hydrogen fuel cell electric vehicle (FCEV) for combined mobility and power generation, aiming to achieve a net zero-energy residential building

  5. Understanding Residential Polarization in a Globalizing City

    Directory of Open Access Journals (Sweden)

    Ibrahim Rotimi Aliu

    2013-12-01

    Full Text Available This study examines the spatial polarization that characterizes the dwellings in the African leading megacity of Lagos. Data were collected through an extensive housing survey carried out on 1,485 household residences in 56 wards within 12 administrative units in Lagos megacity. The spatial dimension of residential density in the city generates three unique residential patterns which are low residential density (LRD, medium residential density (MRD, and high residential density (HRD areas. Descriptive and multivariate inferential statistics were used to render explanations for the spatial variations in the residential quality variables in the study area. Findings indicated that a clear difference exists in the residential quality within the three residential density areas of Lagos. High correlations exist among the residential quality indicators and housing type. The principal component analysis shows that residential polarizations that occur in the LRD, MRD, and HRD are based on the location, dwelling facility, interior and exterior quality, neighborhood integrity, social bond, barrier to entry, and security. The practical implications of residential polarizations along the residential density areas are explicitly expressed.

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

    Directory of Open Access Journals (Sweden)

    Puja Seth

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

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

    Science.gov (United States)

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

    2015-01-01

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

  8. Technical Problems of Residential Construction

    Science.gov (United States)

    Nowogońska, Beata; Cibis, Jerzy

    2017-10-01

    Beauty, utility, durability - these are the features of good architecture and should also be the distinguishing qualities of every residential building. But do beauty and utility remain along with the passing of time? Performance characteristics are an indicator of both, the technical as well as aesthetic state of buildings. Aesthetic needs are in disagreement with the merciless aging process. The beauty of a city is formed not only by the original forms of new residential buildings, but also by existing tenement housing; thus preserving their aesthetics becomes a necessity. Time is continuously passing and along with it, aging intensifies. The aging process is a natural phenomenon for every material. The life expectancy of building materials is also limited. Along with the passing of time, the technical state of residential buildings continuously deteriorates. With the passing of time, the aesthetic values and preferences of users of flats change and the usability of the building decreases. The permanence of buildings, including residential buildings, is shaped not only by the forces of nature but also by activities of humans. A long lifespan is ensured by carrying out ongoing, systematic renovation-repair works. It is thanks to them that buildings derived from past centuries are still being used, and their market attractiveness is not decreasing.

  9. Main challenges of residential areas

    Directory of Open Access Journals (Sweden)

    Oana Luca

    2017-06-01

    Full Text Available The present article is a position paper aiming to initiate a professional debate related to the aspects related to the urban dysfunctions leading to the wear of the residential areas. The paper proposes a definition of the wear process, identify the main causes leading to its occurrence and propose a number of solutions to neutralise the dysfunctions. The three wearing phases of residential areas components are emphasized, exploring their lifecycle. In order to perform the study of urban wear, the status of the residential areas components can be established and monitored, and also the variables of the function that can mathematically model the specific wear process may be considered. The paper is considered a first step for the model adjustment, to be tested and validated in the following steps. Based on the mathematical method and model, there can be created, in a potential future research, the possibility of determining the precarity degree for residential areas/neighbourhoods and cities, by minimising the subjective component of the analyses preceding the decision for renovation or regeneration.

  10. Residential solar-heating system

    Science.gov (United States)

    1978-01-01

    Complete residential solar-heating and hot-water system, when installed in highly-insulated energy-saver home, can supply large percentage of total energy demand for space heating and domestic hot water. System which uses water-heating energy storage can be scaled to meet requirements of building in which it is installed.

  11. Convergence of Residential Gateway Technology

    NARCIS (Netherlands)

    Hartog, F.T.H. den; Balm, M.; Jong, C.M. de; Kwaaitaal, J.J.B.

    2004-01-01

    A new OSI-based model is described that can be used for the classification of residential gateways. It is applied to analyze current gateway solutions and draw evolutionary paths for the medium to long term. From this it is concluded that particularly set-top boxes and broadband modems, as opposed

  12. Convergence of residential gateway technology

    NARCIS (Netherlands)

    Hartog, den F.T.H.; Balm, M.; Jong, de C.M.; Kwaaitaal, J.J.B.

    2004-01-01

    A new OSI-based model is described that can be used for the classification of residential gateways. It is applied to analyze current gateway solutions and draw evolutionary paths for the medium to long term. From this it is concluded that particularly set-top boxes and broadband modems, as opposed

  13. Reduce tax on residential mobility

    NARCIS (Netherlands)

    van Ewijk, C.; van Leuvensteijn, M.

    2010-01-01

    How can Europe increase structural growth? This column argues that labour market flexibility is key. As a major barrier to labour movement is rigidity in the housing market, abolishing transfer taxes on residential property could result in gains of up to 0.4% of GDP.

  14. Zones 30 : urban residential areas.

    NARCIS (Netherlands)

    2006-01-01

    Sustainable Safety uses a road categorization in which through traffic is concentrated on motorways and other main roads. In residential areas, which have a living, shopping, or work function, through traffic is discouraged by setting a speed limit of 30 km/h, and by speed reducing measures such as

  15. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

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

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

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-01-30

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  19. Audit of the Uranium Solidification Facility at the Savannah River Site

    International Nuclear Information System (INIS)

    1994-01-01

    In the late 1980s, DOE decided to construct a Uranium Solidification Facility at the Savannah River Site to process liquid uranyl nitrate into powder. Since the need for weapons materials has been reduced, an audit was conducted to assess the need for this facility. The audit disclosed that DOE continued to construct the facility, because DOE's procedures did not ensure that projects of this type were periodically reassessed when significant program changes occurred. The audit identified more economical alternatives for processing existing quantities of liquid uranyl nitrate at the Savannah River Site

  20. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

    Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including: Finance and accountingSarbanes-Oxley compliancePurchasingOperations and productionMarketing and salesDistributionPersonnel and management developmentResearch and developmentInformation technologySecurityEnvironmental responsibilitySubsidiaries and remote operating units The Opera

  1. ICT for whole life optimisation of residential buildings

    Energy Technology Data Exchange (ETDEWEB)

    Haekkinen, T.; Vares, S.; Huovila, P.; Vesikari, E.; Porkka, J. (VTT Technical Research Centre of Finland, Espoo (FI)); Nilsson, L.-O.; Togeroe, AA. (Lund University (SE)); Jonsson, C.; Suber, K. (Skanska Sverige AB (SE)); Andersson, R.; Larsson, R. (Cementa, Malmoe (SE)); Nuorkivi, I. (Skanska Oyj, Helsinki (FI))

    2007-08-15

    The research project 'ICT for whole life optimisation of residential buildings' (ICTWLORB) developed and tested the whole life design and optimisation methods for residential buildings. The objective of the ICTWLORB project was to develop and implement an ICT based tool box for integrated life cycle design of residential building. ICTWLORB was performed in cooperation with Swedish and Finnish partners. The ICTWLORB project defined as a premise that an industrialised building process is characterised by two main elements: a building concept based approach and efficient information management. Building concept based approach enables (1) the product development of the end product, (2) repetition of the basic elements of the building from one project to others and (3) customisation of the end-product considering the specific needs of the case and the client. Information management enables (1) the consideration of wide spectrum of aspects including building performance, environmental aspects, life cycle costs and service life, and (2) rapid adapting of the design to the specific requirements of the case. (orig.)

  2. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

  3. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... shareholders; review the impact of any significant accounting and auditing developments; review accounting policy changes relating to preparation of financial statements; and review annual and quarterly reports..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee member...

  4. Summary of DOD Acquisition Program Audit Coverage

    National Research Council Canada - National Science Library

    2001-01-01

    This report will provide the DoD audit community with information to support their planning efforts and provide management with information on the extent of audit coverage of DoD acquisition programs...

  5. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  6. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.

  7. Energy conservation, efficiency and energy audit

    International Nuclear Information System (INIS)

    Sharma, R.A.

    2006-01-01

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

  8. Audit Practices: Summary of Risk Assessment Methodologies

    National Research Council Canada - National Science Library

    2002-01-01

    .... The primary objective of an audit risk assessment is to provide its users with the assurance that audit resources are focused on those areas needing greatest attention and will provide the best value...

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

    African Journals Online (AJOL)

    GRACE

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

  10. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

    Office of Personnel Management — The Audit Follow-up Tracking System (AFTS) is used to track, monitor, and report on audits and open recommendations of the U.S. Office of Personnel Management (OPM)...

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

    African Journals Online (AJOL)

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

  12. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  13. An Audit of Visual Acuity using a Snellen chart for Residents in a Care home, aged 65years or over

    OpenAIRE

    Ward, Hannah

    2012-01-01

    Background: Visual impairment (VI) is highly prevalent, but currently remains untreated and preventable in Britain‟s older population (Evans, Fletcher, Wormald et al. 2002). Eighty percent of all VI can be avoided or treated (WHO, 2011). People in residential or nursing homes are at a higher risk of having their eye problems overlooked (Pols, Bates, McGraw et al. 2000). Aim: To conduct an audit of visual acuity (VA), a measure of VI against a national standard, the British Geriatric Societ...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1980-09-01

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

  15. Assessment of Alternative Scenarios for CO2 Reduction Potential in the Residential Building Sector

    Directory of Open Access Journals (Sweden)

    Young-Sun Jeong

    2017-03-01

    Full Text Available The South Korean government announced its goals of reducing the country’s CO2 emissions by up to 30% below the business as usual (BAU projections by 2020 in 2009 and 37% below BAU projections by 2030 in 2015. This paper explores the potential energy savings and reduction in CO2 emissions offered by residential building energy efficiency policies and plans in South Korea. The current and future energy consumption and CO2 emissions in the residential building were estimated using an energy–environment model from 2010 to 2030. The business as usual scenario is based on the energy consumption characteristic of residential buildings using the trends related to socio-economic prospects and the number of dwellings. The alternative scenarios took into account energy efficiency for new residential buildings (scenario I, refurbishment of existing residential buildings (scenario II, use of highly efficient boilers (scenario III, and use of a solar thermal energy system (scenario IV. The results show that energy consumption in the residential building sector will increase by 33% between 2007 and 2030 in the BAU scenario. Maximum reduction in CO2 emissions in the residential building sector of South Korea was observed by 2030 in scenario I. In each alternative scenario analysis, CO2 emissions were 12.9% lower than in the business as usual scenario by the year 2030.

  16. Audit and Assessment Studies

    Energy Technology Data Exchange (ETDEWEB)

    Moore, Craig [Tlingit-Haida Regional Housing Authority, Juneau, AK (United States)

    2016-03-22

    Project to assess 46 low-income multifamily residences owned and managed by THRHA in up to 14 southeast Alaska communities. The Objective of project was to identify efficiency measures to reduce energy costs by 30% for low-income multifamily housing by; 1. Decreasing energy demand by increasing multifamily housing energy efficiency; 2. Reducing household energy consumption through energy conservation education and installation of energy upgrades; and 3. Projecting energy savings based on fossil fuel reduction to environmentally and economically benefit Tribal southeast communities

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

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

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

  18. Radiological audit of remedial action activities at the processing sites Mexican Hat, Utah and Monument Valley, Arizona. Audit date: May 3--7, 1993, Final report

    International Nuclear Information System (INIS)

    1993-05-01

    The Uranium Mill Tailings Remedial Action (UMTRA) Project's Technical Assistance Contractor (TAC) performed a radiological audit of the Remedial Action Contractor (RAC), MK-Ferguson and CWM Federal Environmental Services, Inc., at the processing sites in Mexican Hat, Utah, and Monument Valley, Arizona. This audit was conducted May 3--7, 1993, by Bill James and Gerry Simiele of the TAC. Three site-specific findings and four observations were identified during the audit and are presented in this report. The overall conclusion from the audit is that the majority of the radiological aspects of the Mexican Hat, Utah, and Monument Valley, Arizona, remedial action programs are performed adequately. However, the findings identify that there is some inconsistency in following procedures and meeting requirements for contamination control, and a lack of communication between the RAC and the DOE on variances from the published remedial action plan (RAP)

  19. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

    Basic requirements for auditing nuclear power plant quality assurance programs are described to ANSI N45.2.12. The paper discusses the quality assurance discipline of auditing within the nuclear power industry. It reflects actual work philosophy and techniques developed by one Architect/Engineer/Construction Q.A. management Audit Group to assess implemented programs while providing maximum benefit from each audit dollar

  20. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

    Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

  1. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

    Medical audits have become commonplace in the United States. A variety of companies service government and private payers to document accuracy of medical services provided as reflected in the medical record. When audited, the physician may not understand the nature of the inquiry, jurisdictions, methods, or purpose. This article gives practicing rheumatologists a reference to learn the types of audits and suggests responses that should minimize the impact of the audit to the practice.

  2. Features of Internal Audit in Pharmaceutical Industry

    OpenAIRE

    Tsvetanova, Yulia

    2014-01-01

    The review highlights the main features of internal audit by focus on distribution of medicinal products. Recent data suggest internal audit as an antidote to effects of economic recession. The present review reveals internal audit as a tool for competitiveness through implementation of good practices. The purpose of the review is to describe the advantages of internal audit in new institutional frame. The object of analysis is the distribution practice, and more concrete, the wholesale di...

  3. Achieving quality assurance through clinical audit.

    Science.gov (United States)

    Patel, Seraphim

    2010-06-01

    Audit is a crucial component of improvements to the quality of patient care. Clinical audits are undertaken to help ensure that patients can be given safe, reliable and dignified care, and to encourage them to self-direct their recovery. Such audits are undertaken also to help reduce lengths of patient stay in hospital, readmission rates and delays in discharge. This article describes the stages of clinical audit and the support required to achieve organisational core values.

  4. Development of National Technology Audit Policy

    OpenAIRE

    Subiyanto Subiyanto

    2017-01-01

    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 ...

  5. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    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 interpreta...

  6. Audits for advanced treatment dosimetry

    Science.gov (United States)

    Ibbott, G. S.; Thwaites, D. I.

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits.

  7. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Ibbott, G S; Thwaites, D I

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits

  8. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

    Full Text Available In the new global economy, ownership has become a central issue for organizational performance. Ownership strategy is where corporate governance meets strategic management. Highlighting a knowledge gap in the field of corporate governance, the author is asking the central research question: “how to develop an ownership strategy?” The main purpose of this paper is to answer this original question and develop a better understanding about ownership strategies. Theoretically there is evidence to indicate that there is a link between strategic audit and ownership strategy. Analyzing firm cases from Estonia allows concluding that the strategic audit is useful for developing systemically ownership strategies, which in turn could be a realistic alternative for complete contracts. The use of strategic audits gives the business owner an opportunity to analyze his own actions and behavior, learning, managing knowledge, and finally clearly expressing his will in the form of an ownership strategy.

  9. Energy efficiency to reduce residential electricity and natural gas use under climate change.

    Science.gov (United States)

    Reyna, Janet L; Chester, Mikhail V

    2017-05-15

    Climate change could significantly affect consumer demand for energy in buildings, as changing temperatures may alter heating and cooling loads. Warming climates could also lead to the increased adoption and use of cooling technologies in buildings. We assess residential electricity and natural gas demand in Los Angeles, California under multiple climate change projections and investigate the potential for energy efficiency to offset increased demand. We calibrate residential energy use against metered data, accounting for differences in building materials and appliances. Under temperature increases, we find that without policy intervention, residential electricity demand could increase by as much as 41-87% between 2020 and 2060. However, aggressive policies aimed at upgrading heating/cooling systems and appliances could result in electricity use increases as low as 28%, potentially avoiding the installation of new generation capacity. We therefore recommend aggressive energy efficiency, in combination with low-carbon generation sources, to offset projected increases in residential energy demand.

  10. 7 CFR 285.4 - Audits.

    Science.gov (United States)

    2010-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

  11. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit findings. 3052.510 Section 3052.510 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 Auditors § 3052.510 Audit...

  12. 7 CFR 3052.200 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 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 § 3052.200...

  13. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or an...

  14. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

    This study examines the effect of litigation risk on auditors' willingness to yield to management pressure and to omit audit steps of the audit program in case of budget pressure. The results show that litigation risk has a significant impact on audit quality.

  15. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... is required to report under § 99.510(a); (vii) An identification of major programs; (viii) The dollar...

  16. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

  17. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

  18. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... auditors to address substantive accounting issues that may arise during the course of any audit. [65 FR... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.2... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of...

  19. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 941.209 Section 941.209... HOUSING DEVELOPMENT PHA Eligibility and Program Requirements § 941.209 Audit. All PHAs that receive funds under this part for the development of low-income housing shall comply with audit requirements in 24 CFR...

  20. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...