WorldWideScience

Sample records for rcs auditor trainers

  1. Harmonising auditors?

    DEFF Research Database (Denmark)

    Loft, Anne; Jeppesen, Kim K.

    2003-01-01

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

  2. Auditor training

    International Nuclear Information System (INIS)

    Rusk, J. Jr.

    1978-01-01

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

  3. Trainer certification

    International Nuclear Information System (INIS)

    Couser, S.; Moore, J.

    1988-01-01

    A DOE Technical Safety Appraisal in October 1986 found that training at the Portsmouth Gaseous Diffusion Plant was fragmented and lacked uniformity. Training was localized in departments and was more often handled by line supervisors, etc. - with no certification. The Trainer Certification Program has provided the means for applying standard guidelines to ensure that training is designed, applied, and evaluated in a consistent, effective, and efficient manner. The program is in a state of substantial change and a target date for compliance is set for 1989. Trainer certification will provide both current and future resources to ensure consistent and effective training. 22 figures

  4. DETERMINANT OF DOWNWARD AUDITOR SWITCHING

    Directory of Open Access Journals (Sweden)

    Totok Budisantoso

    2017-12-01

    Full Text Available Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

  5. MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH?

    Directory of Open Access Journals (Sweden)

    Kadek Sumadi

    2011-01-01

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

  6. 29 CFR 99.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

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

  7. 7 CFR 3052.305 - Auditor selection.

    Science.gov (United States)

    2010-01-01

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

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

    OpenAIRE

    M. Cameran; A. Prencipe; M. Trombetta

    2009-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Yeni Kuntari

    2017-09-01

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

  10. Orbiter OMS and RCS technology

    Science.gov (United States)

    Boudreaux, R. A.

    1982-01-01

    Orbiter Orbital Maneuver Subsystem (OMS) and Reaction Control Subsystem (RCS) tankage has proved to be highly successful in shuttle flights on-orbit propellant transfer tests were done. Tank qualification tests along with flight demonstrations were carried out future uses of storable propellants are cited.

  11. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

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

  12. PENGARUH PENGALAMAN AUDIT TERHADAP PENINGKATAN KEAHLIAN AUDITOR

    OpenAIRE

    AMIR, YUNITA

    2014-01-01

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

  13. 7 CFR 1773.31 - Auditor's report.

    Science.gov (United States)

    2010-01-01

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

  14. 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

  15. On-Orbit Propulsion OMS/RCS

    Science.gov (United States)

    Hurlbert, Eric A.

    2001-01-01

    This slide presentation reviews the Space Shuttle's On-Orbit Propulsion systems: the Orbital Maneuvering System (OMS) and the Reaction Control System (RCS). The functions of each of the systems is described, and the diagrams of the systems are presented. The OMS/RCS thruster is detailed and a trade study comparison of non-toxic propellants is presented.

  16. 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.

  17. “Kamuflase” dalam Praktik Rotasi Auditor

    Directory of Open Access Journals (Sweden)

    Gugus Irianto

    2014-12-01

    Full Text Available This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

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

    OpenAIRE

    FIRDHAUS MAKURAGA, HIRAZ GHIBRAN

    2017-01-01

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

  19. 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.

  20. 38 CFR 41.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

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

  1. FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

    Directory of Open Access Journals (Sweden)

    Hasnah Haron

    2009-01-01

    Full Text Available The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

  2. 7 CFR 1773.6 - Auditor communication.

    Science.gov (United States)

    2010-01-01

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

  3. Developing Effective Clinical Trainers

    Directory of Open Access Journals (Sweden)

    Kevin Khamarko

    2012-05-01

    Full Text Available Continuing education and training provides a means to improve performance among health care professionals (HCP. Research shows, however, that continuing professional education activities have inconsistent effects on HCP competence, performance, and patient health outcomes. Furthermore, the trainer’s role as a facilitator of knowledge translation (KT has been understudied. To understand how clinical trainers support their trainees in translating what they learned into practice, we conducted 16 in-depth interviews with expert trainers. These interviews yielded a variety of KT-enhancing strategies, including tailoring training activities to their trainees’ needs. In addition, participants recommended trainers familiarize themselves with their trainees’ work environments, be able to identify their knowledge deficits, and devote time to provide trainees with post-training support. Creating an effective training, one that leads to transfer, requires active planning, communication, and command of the training topic by skilled trainers.

  4. Handbook for TEAC Auditors, 2011

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

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

  5. Selecting and Evaluating an Auditor

    Science.gov (United States)

    Ostrom, John S.

    2006-01-01

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

  6. KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Ceacilia Srimindarti

    2015-12-01

    Full Text Available This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

  7. Current materiality guidance for auditors

    OpenAIRE

    McKee, Thomas E.; Eilifsen, Aasmund

    2000-01-01

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

  8. Cyborg mini-trainer.

    Science.gov (United States)

    Mosso, José L; Nieto, Jesus J; Carbajal, Manuel F; Marmolejo, Jorge; Ochoa, Enrique; De La Fuente, Mireya; Almazan, Andrew; Obrador, Tomas

    2009-01-01

    We present the smallest surgical trainer with a total weight of 400 gr, built in aluminum of 25 cm large and 24 cm wide, and 23 cm high. It's a system integrated by a small and open module, a lamp and a microcamera connected to a Head Mounted display. It holds two endoscopic instruments, and items to make knots or sutures and enhance visual-motor coordination. The vision we got is by a small microcamera displayed to a Head Mounted Display HMD. This surgical trainer is the smallest in the worldwide, easy to install, and easy to carry.

  9. Does Auditor Tenure Reduce Audit Quality?

    Directory of Open Access Journals (Sweden)

    - Junaidi

    2012-09-01

    Full Text Available Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

  10. Training of Trainers.

    Science.gov (United States)

    Gormley, Wilma J.; Austin, John H.

    1985-01-01

    Discusses specific training methods and common characteristics of participants in workshops sponsored by Agency for International Development Water and Sanitation for Health Project for extension agents, who will act as trainers in transfer of sanitation technology in developing nations. Recommendations for conducting such workshops in…

  11. Preliminary Research on RCS Using DGTD

    Directory of Open Access Journals (Sweden)

    Yang Qian

    2015-06-01

    Full Text Available Discontinuous Galerkin Time Domain (DGTD method appears to be very promising which combines the advantages of unstructured mesh in Finite Element Time Domain (FETD and explicit scheme in Finite Difference Time Domain (FDTD. This paper first describes principle of DGTD base on vector basis function. Secondly, Specific method for incident plane wave is given for scattering problem. At last, the monostatic Radar Cross Section (RCS of PEC sphere, medium sphere and the PEC bullet are computed by DGTD method. The numerical results illustrate the feasibility and correctness of the presented scheme. The study of this paper is a foundation for analyzing the RCS of complex target.

  12. Financial structure signalling to auditors` pricing

    Directory of Open Access Journals (Sweden)

    Etumudon Ndidi ASIEN

    2017-05-01

    Full Text Available This paper empirically examines capital structure signalling to auditors. Financial structure has adverse selection that can negatively affect auditors’ perception of firm value or risk, which can lead the auditor to charge high price. We expect firms’ financial structure to positively relate with auditors’ pricing. Using panel data analysis methodology to analyse data of 311 firm-year observations of non-finance firms covering the period 2012-2015, pooled OLS regression results suggest that financial structure is positively related to auditors’ price. We find that equity, but not debt, is significantly related to auditors’ price. These results hold after controlling for auditor type. The positive relations suggest lower perceptions of firm value (hence high risk by auditors, thereby making firms to pay higher auditors’ price. This suggests that auditors penalise equity financed firms more than debt financed firms, probably because auditors interpret equity financing as firms’ inability to raise debt. Based on the findings, we recommend that auditors should monitor the capital structure of their clients to guide them in pricing their services. We also recommend that corporate finance managers should rebalance their firms’ capital structure cognisant of the fact that it signals to auditors.

  13. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...

  14. Radiology trainer. Musculoskeletal system

    International Nuclear Information System (INIS)

    Staebler, A.; Erlt-Wagner, B.

    2006-01-01

    This book enables students to simulate examinations. The Radiology Trainer series comprises the whole knowledge of radiology in the form of case studies for self-testing. It is based on the best-sorted German-language collection of radiological examinations of all organ regions. Step by step, radiological knowledge is trained in order to make diagnoses more efficient. The book series ensures optimal preparation for the final medical examinations and is also a valuable tool for practical training. (orig.)

  15. 32 CFR 700.337 - The Auditor General.

    Science.gov (United States)

    2010-07-01

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

  16. Pengaruh Pengalaman dan Pelatihan Auditor terhadap Struktur Pengetahuan Tentang Kekeliruan Auditor

    OpenAIRE

    Sri Haryanti, Caecilia

    2013-01-01

    The purpose of this study was to analyze the influence of auditor experience on knowledge of the error that occurred and analyze training on knowledge about the error that occurred. The study sample comprised 60 auditors covering large auditors, smalla uditors and students who have taken courses auditing. Size of sample size was determined using the formula Slovin, sampling techniques using simple random sampling. Multiple regression analysis is used to examine the effect of experience and t...

  17. INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng

    Directory of Open Access Journals (Sweden)

    Surroh Zu'amah

    2012-03-01

    Full Text Available Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

  18. 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.

  19. The Auditor's Going-Concern Opinion Decision

    OpenAIRE

    Tae G. Ryu; Chul-Young Roh

    2007-01-01

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

  20. Corporate Governance & Auditor Choice in Malaysia

    Directory of Open Access Journals (Sweden)

    Wan Nasrudin Wan Asma

    2017-01-01

    Full Text Available The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to 2015. Five variables are used to proxy for firm’s internal corporate mechanism which are the ownership concentration, the duality of CEO and chairman of BOD, the size of audit committee, the size of BOD and the number of independent directors on the board. All auditors in Malaysia were classified into Big Four and non-Big Four, assuming Big Four auditors can provide higher quality audit services. The final result show that firms with less concentrated ownership, with larger size of audit committee, larger size of the BOD, with lower proportion of independent directors on the board, or in which CEO and BOD’s chairman are not the same person are more likely to hire a high-quality auditor. Hence, it suggests that when benefits from lowering capital raising costs are trivial, firms with good corporate governance mechanism are prone to choose a high-quality auditor.

  1. ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Fitriany Fitriany

    2011-12-01

    Full Text Available This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.

  2. The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

    NARCIS (Netherlands)

    A.H. Gold-Nöteberg (Anna); J.E. Hunton (James); M.I. Gomaa (Mohamed)

    2006-01-01

    textabstractThe purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to

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

    OpenAIRE

    Cerezo, Claudia Rita

    2013-01-01

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

  4. Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

    Directory of Open Access Journals (Sweden)

    Aprina Nugrahesthy Sulistya Hapsari

    2016-12-01

      Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.

  5. Are family practice trainers and their host practices any better? comparing practice trainers and non-trainers and their practices

    NARCIS (Netherlands)

    Hombergh, P. van den; Schalk-Soekar, S.; Kramer, A.; Bottema, B.J.; Campbell, S.M.; Braspenning, J.C.

    2013-01-01

    BACKGROUND: Family Physician (FP) trainees are expected to be provided with high quality training in well organized practice settings. This study examines differences between FP trainers and non-trainers and their practices to see whether there are differences in trainers and non-trainers and in how

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

    African Journals Online (AJOL)

    First Lady

    2013-06-30

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

  7. Peranan Internal Auditor dalam Pendeteksian dan Pencegahan Kecurangan

    OpenAIRE

    SOEHARMORO

    2012-01-01

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

  8. Ownership concentration, choice of auditors, and firm performance

    DEFF Research Database (Denmark)

    Farooq, Omar; El Kacemi, Youssef

    2011-01-01

    of the agency problems embedded in their ownership structure, appoint one of big-four auditors as their external auditor to signal the market that they are disclosing reliable information. Our results also show a significantly positive relationship between ownership concentration and the choice of auditor. We......, further, show that for a given level of ownership concentration, appointing one of the big-four auditors lead to superior firm performance....

  9. Working with a personal trainer

    Science.gov (United States)

    ... workout time Offer support, guidance, and feedback Provide motivation to continue exercising Work with your health care ... American Council on Exercise. How to Choose the Right Personal Trainer. 2014. www.acefitness.org/acefit/healthy_ ...

  10. Materials control and accountability auditor training

    International Nuclear Information System (INIS)

    Barham, M.A.

    1993-01-01

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

  11. Design Considerations for Proposed Fermilab Integrable RCS

    Energy Technology Data Exchange (ETDEWEB)

    Eldred, Jeffrey [Fermilab; Valishev, Alexander

    2017-03-02

    Integrable optics is an innovation in particle accelerator design that provides strong nonlinear focusing while avoiding parametric resonances. One promising application of integrable optics is to overcome the traditional limits on accelerator intensity imposed by betatron tune-spread and collective instabilities. The efficacy of high-intensity integrable accelerators will be undergo comprehensive testing over the next several years at the Fermilab Integrable Optics Test Accelerator (IOTA) and the University of Maryland Electron Ring (UMER). We propose an integrable Rapid-Cycling Synchrotron (iRCS) as a replacement for the Fermilab Booster to achieve multi-MW beam power for the Fermilab high-energy neutrino program. We provide a overview of the machine parameters and discuss an approach to lattice optimization. Integrable optics requires arcs with integer-pi phase advance followed by drifts with matched beta functions. We provide an example integrable lattice with features of a modern RCS - long dispersion-free drifts, low momentum compaction, superperiodicity, chromaticity correction, separate-function magnets, and bounded beta functions.

  12. 48 CFR 42.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

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

  13. 40 CFR 80.92 - Baseline auditor requirements.

    Science.gov (United States)

    2010-07-01

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

  14. 48 CFR 242.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

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

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

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2017-01-01

    This study investigates the reputation-based interplay between auditor selection and interlocking directorships from a multilevel network perspective. The aim of this article is to explore how and under what conditions reputation influences patterns of social selection processes in an assurance...... to the literature on auditor selection. A total of 774 annual reports were collected from 145 - 165 Danish public listed companies, and the relational data of companies was assembled, as comprised of the members of supervisory boards and partners who signed audit reports during the five-year period from 2010...... to 2014. In this study, mechanisms for auditor selection were controlled by mechanisms for interlocking directorships in order to obtain a broader picture of the conditions under which board members have tendencies to select reputable auditors. The findings suggest that reputation has a significant impact...

  16. Auditors' Professional Skepticism: Neutrality versus Presumptive Doubt

    NARCIS (Netherlands)

    Groot, T.L.C.M.; Quadackers, L.M.; Wright, A.

    2014-01-01

    Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are "neutrality" and "presumptive doubt." With neutrality, auditors neither believe nor disbelieve client management. With presumptive

  17. An Organizational Perspective on Auditor Conduct

    NARCIS (Netherlands)

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

    2015-01-01

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

  18. The Interpretive Auditor: Reframing the Communication Audit.

    Science.gov (United States)

    Jones, Deborah

    2002-01-01

    Suggests communication auditors should be thought of as skilled and committed listeners to and within organizational communication processes. Distinguishes between functionalism and interpretivism in organizational communication. Describes a project based on a collaboration between scholars in sociolinguistics and organizational communication.…

  19. THE IMPACT OF AUDITOR`S OPINION ON EARNINGS MANAGEMENT: EVIDENCE FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Andra GAJEVSZKY

    2014-06-01

    Full Text Available The aim of this research is to analyze the relation between modified audit opinion and abnormal accruals in the case of listed Romanian entities. In order to investigate the influence of auditor`s opinion on earnings management, a multiple regression was designed. The final sample, after eliminating the financial institutions due to homogeneity considerations, consists of 61 companies listed on Bucharest Stock Exchange – tier I, II and III- through a period of five years, from 2008 until 2012. The dependent variable of the regression which measures the discretionary accruals is represented by abnormal accruals, while the independent variables, namely audit opinion, audit firm size, firm size and current ratio of liquidity, constitute the explanatory variables of the regression which aims to capture properly the impact of auditor`s opinion on reducing earnings management in order to improve the quality of financial reporting process. This research contributes to the existent literature in several ways. First of all, at this point, it is the first article that tackles the issue of auditor`s opinion impact on earnings management in Romania. Second, the results of this study might influence the academic environment by contributing to a better understanding of the theoretical implications that can be adapted into an improved practice for the Romanian listed entities.

  20. Metal radomes for reduced RCS performance

    Science.gov (United States)

    Wahid, M.; Morris, S. B.

    A frequency selective surface (FSS) comprising a square grid and a hexagonal array of disks is proposed as a means of reducing the Radar Cross Section (RCS) of a radar bay over a wide (2 GHz to 14.6 GHz) frequency bandwidth. Results are presented in terms of transmission loss for an 'A'-type sandwich radome consisting of two FSS layers for normal and non-normal incidence. A single FSS layer on a GRP flat panel is also considered. Good agreement is found between the predicted and measured results. The proposed FSS shows good performance and is relatively insensitive to angle of incidence between 3.8 GHz and 10.1 GHz. Predicted Insertion Phase Delay (IPD) and cross-polar performances are also given. Parametric studies have indicated the versatility of the proposed structure.

  1. Analysis of effect of late water injection on RCS repressurization

    International Nuclear Information System (INIS)

    Tao Jun; Cao Xuewu

    2011-01-01

    Effect of late water injection on RCS repressurization during high pressure severe accident sequence in a typical PWR was analyzed. As the results shown, late water injection could increase RCS pressure when RPV failed without RCS passive depressurization. Especially in the condition of opening one PORV, RCS pressure could reach high pressure limit when RPV failed and the risk of HPME and DCH was dramatically increased. Integrity of containment could be threatened. However, in the condition of RCS passive depressurization induced by pressurizer surge line creep failure, RCS pressure could be decreased to very low level even only one PORV was opened and two trains of emergency core cooling were implemented. The risk of HPME and DCH was eliminated. The more PORVs were opened, the faster accident progression was and the earlier RPV failed. RCS pressure was a little higher when PRV failed if two trains of emergency core cooling was implemented comparing with the condition with only one train of emergency core cooling. However the time of RPV failure was obviously delayed. From the point of delaying RPV failure and preventing containment early failure of view, the optimized late water injection was opening three PORVs and implementing two trains of emergency core cooling. (authors)

  2. Inferior ectopic pupil and typical ocular coloboma in RCS rats.

    Science.gov (United States)

    Tsuji, Naho; Ozaki, Kiyokazu; Narama, Isao; Matsuura, Tetsuro

    2011-08-01

    Ocular coloboma is sometimes accompanied by corectopia in humans and therefore ectopic pupil may indicate ocular coloboma in experimental animals. The RCS strain of rats has a low incidence of microphthalmia. We found that inferior ectopic pupil is associated exclusively with small-sized eyes in this strain. The objective of the current study was to evaluate whether inferior ectopic pupil is associated with iridal coloboma and other types of ocular coloboma in RCS rats. Both eyes of RCS rats were examined clinically, and those with inferior ectopic pupils underwent morphologic and morphometric examinations. In a prenatal study, coronal serial sections of eyeballs from fetuses at gestational day 16.5 were examined by using light microscopy. Ectopic pupils in RCS rats were found exclusively in an inferior position, where the iris was shortened. Fundic examination revealed severe chorioretinal coloboma in all cases of inferior ectopic pupil. The morphologic characteristics closely resembled those of chorioretinal coloboma in humans. Histopathologic examination of primordia showed incomplete closure of the optic fissure in 4 eyeballs of RCS fetuses. Neither F(1) rats nor N(2) (progeny of RCS × BN matings) displayed any ocular anomalies, including ectopic pupils. The RCS strain is a suitable model for human ocular coloboma, and inferior ectopic pupil appears to be a strong indicator of ocular coloboma.

  3. Ultra-wideband RCS reduction using novel configured chessboard metasurface

    International Nuclear Information System (INIS)

    Zhuang Ya-Qiang; Wang Guang-Ming; Xu He-Xiu

    2017-01-01

    A novel artificial magnetic conductor (AMC) metasurface is proposed with ultra-wideband 180° phase difference for radar cross section (RCS) reduction. It is composed of two dual-resonant AMC cells, which enable a broadband phase difference of 180°±30° from 7.9 GHz to 19.2 GHz to be achieved. A novel strategy is devised by dividing each rectangular grid in a chessboard configuration into four triangular grids, leading to a further reduction of peak bistatic RCS. Both full-wave simulation and measurement results show that the proposed metasurface presents a good RCS reduction property over an ultra-wideband frequency range. (paper)

  4. Social-pedagogical aspects of trainer's activity

    Directory of Open Access Journals (Sweden)

    Kramskoy S.I.

    2012-11-01

    Full Text Available Analysed social-pedagogical aspect of activity of trainer-teacher on preparation of sporting reserve of different level. Activity of trainer is studied on forming socially-active personalities of sportsman. The personal long-term experience is presented to trainer-teaching works of child's trainer, trainer of student command, trainer of command of major league on a handball. It is shown that multilateral activity of trainer is estimated not only the sporting results of his pupils but also has considerably more wide circle of influence on the ward. Influence of employments is represented sport on forming socially-meaningful qualities of personality. It is marked that to the basic personal qualities of trainer behave: creative activity, flexibility of mind, industriousness, honesty, disinterestedness, of principle, self-control, demand, modesty, culture.

  5. Radar Cross Section (RCS) Simulation for Wind Turbines

    Science.gov (United States)

    2013-06-01

    wind turbines are unsafe to operate. Also, helical wind turbines generally have less environmental concerns such as killing birds , especially in...SECTION (RCS) SIMULATION FOR WIND TURBINES by Cuong Ton June 2013 Thesis Advisor: David C. Jenn Second Reader: Ric Romero THIS PAGE...TITLE AND SUBTITLE RADAR CROSS SECTION (RCS) SIMULATION FOR WIND TURBINES 5. FUNDING NUMBERS 6. AUTHOR(S) Cuong Ton 7. PERFORMING ORGANIZATION

  6. Contabilidade criativa e responsabilidade dos auditores

    Directory of Open Access Journals (Sweden)

    Ariovaldo dos Santos

    2003-08-01

    Full Text Available Nos contextos nacional e internacional da profissão contábil, o auditor tem exercido um papel fundamental. A atividade profissional do auditor independente tem ajudado a impulsionar o desenvolvimento dos mercados, além de contribuir para o estabelecimento da ordem socioeconômica mundial. Na visão dos usuários externos da informação contábil, e dos próprios clientes, a atuação do auditor é sinônimo de confiança e credibilidade. Nos últimos meses, a onda de escândalos contábeis, com grandes empresas de auditoria envolvidas, e até sentenciadas (no caso Enron, a Andersen foi considerada culpada, por um Júri de Houston - Texas, pela destruição de documentos, marcou a atividade profissional dos auditores e parece ter mudado a visão de responsabilidade desses profissionais sobre esses fatos. No presente artigo são estudados e apresentados alguns conceitos fundamentais relacionados com o fenômeno da contabilidade criativa, assim como os fatores que induzem sua utilização, dentre os quais pode-se destacar: valores éticos, morais e vácuos ou flexibilidade normativa. Tais fatores acabam por funcionar como catalisadores da engenharia contábil no desenho das demonstrações contábeis e passam a atender os interesses de quem as elabora em vez de buscar a imagem fidedigna do patrimônio.In the national and international contexts of professional accounting, the auditor has played a fundamental role. The professional activity of the independent auditor has both helped to encourage market development and contributed to the establishment of a global socio-economic order.From the point of view of the external users of accounting information and the clients themselves, the professional activity of the auditor is a synonym of trust and credibility. In the last few months, the wave of financial scandals involving large auditing companies, some of which were even convicted for their demonstrated - direct and indirect - intervention in

  7. Trainer Burnout: The Syndrome Explored.

    Science.gov (United States)

    Waugh, C. Keith; Judd, Michael R.

    2003-01-01

    The educators' version of the Maslach Burnout Inventory was completed by 40 of 156 in-house trainers. More than one-third experience emotional exhaustion weekly, and almost half feel a lack of personal accomplishment. Subscales of emotional exhaustion, depersonalization, and personal accomplishment correlated with perceptions of organizations'…

  8. Does Auditor Tenure Reduce Audit Quality?

    OpenAIRE

    Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang

    2012-01-01

    Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit fi...

  9. Judgment in an auditor's materiality assessments

    OpenAIRE

    Kristensen, Rikke Holmslykke

    2015-01-01

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

  10. Peranan Dan Kedudukan Internal Auditor Pada PT Buana Finance Medan

    OpenAIRE

    Kusuma, Rina

    2010-01-01

    The purpose of this research is to know about the role of internal auditor in PT Buana Finance Medan, to analize wheter the internal auditor has controlled an important role or not. The method of research is desriptive method. The data used is primary and secondary. In obtaining the required data, the writer uses data collection techniques such as interview and documentation study. The result of research shows that unit of internal control role as internal auditor has played an impo...

  11. 17 CFR 240.10A-2 - Auditor independence.

    Science.gov (United States)

    2010-04-01

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

  12. ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES

    Directory of Open Access Journals (Sweden)

    Aman Faturachman

    2013-04-01

    Full Text Available This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage & liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.

  13. Pengaruh Integritas, Obyektivitas, Kerahasiaan, dan Kompetensi Terhadap Kinerja Auditor Pemerintah

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-03-01

    Full Text Available The purpose of this research is to demonstrate empirically the effect of integrity, objectivity, confidentiality and competence on the performance of the government auditor's performance. Population the object of this study is government auditors in BPKP Perwakilan D.I Yogyakarta. With a method of convenience of sampling so retrieved 60 respondents who work as the government's internal auditor in BPKP Perwakilan D.I Yogyakarta. Multiple regression analysis was used to test hypothesis. The results showed that integrity, obyektivitas, secrecy, and competence significant positive influence to the government auditor's performance.

  14. El Valor de las Percepciones sobre la Independencia del Auditor

    Directory of Open Access Journals (Sweden)

    Antonio Vico Martínez

    2004-12-01

    Full Text Available El objetivo de este trabajo es poner de manifiesto los indicios con los que disponen los usuarios para poder percibir si un auditor es independiente o no. Hay que destacar que la independencia real del auditor es in observable, ya que se trata de un estado de la mente difícil de percibir por el usuario. Por ello, con estos indicios, emitidos fundamentalmente desde el entorno en que los auditores desarrollan su profesión, los usuarios podrán percibir la independencia aparente del auditor. Los resultados del análisis de estas percepciones tiene especial relevancia de cara a garantizar un adecuado sistema de retroalimentación de las normas relativas a la independencia de los auditores. The aim of this study is put forward the signs which users can take into account in order to perceive whether an auditor is independent or not. Firstly, we would like to emphasise that it is impossible to measure auditor s real independence since it refers to the state of mind that is difficult to perceive by the users. For this reason, users can use the sings mentioned above, which come from the environment where auditors develop theirs work, with the purpose of perceiving auditor s apparent independence. The results obtained with the analysis of the perceptions have especial relevance because it would be more than a little useful in addressing any future reforms of auditing standards concerning auditor’s independence.

  15. Are family practice trainers and their host practices any better? Comparing practice trainers and non-trainers and their practices.

    Science.gov (United States)

    van den Hombergh, Pieter; Schalk-Soekar, Saskia; Kramer, Anneke; Bottema, Ben; Campbell, Stephen; Braspenning, Jozé

    2013-02-21

    Family Physician (FP) trainees are expected to be provided with high quality training in well organized practice settings. This study examines differences between FP trainers and non-trainers and their practices to see whether there are differences in trainers and non-trainers and in how their practices are organized and their services are delivered. 203 practices (88 non-training and 115 training) with 512 FPs (335 non-trainers and 177 trainers) were assessed using the "Visit Instrument Practice organization (VIP)" on 369 items (142 FP-level; 227 Practice level). Analyses (ANOVA, ANCOVA) were conducted for each level by calculating differences between FP trainees and non-trainees and their host practices. Trainers scored higher on all but one of the items, and significantly higher on 47 items, of which 13 remained significant after correcting for covariates. Training practices scored higher on all items and significantly higher on 61 items, of which 23 remained significant after correcting for covariates. Trainers (and training practices) provided more diagnostic and therapeutic services, made better use of team skills and scored higher on practice organization, chronic care services and quality management than non-training practices. Trainers reported more job satisfaction and commitment and less job stress than non-trainers. There are positive differences between FP trainers and non-trainers in both the level and the quality of services provided by their host practices. Training institutions can use this information to promote the advantages of becoming a FP trainer and training practice as well as to improve the quality of training settings for FPs.

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

    Directory of Open Access Journals (Sweden)

    Mehran Jorjani

    2018-04-01

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

  17. RCS Diversity of Electromagnetic Wave Carrying Orbital Angular Momentum.

    Science.gov (United States)

    Zhang, Chao; Chen, Dong; Jiang, Xuefeng

    2017-11-13

    An electromagnetic (EM) wave with orbital angular momentum (OAM) has a helical wave front, which is different from that of the plane wave. The phase gradient can be found perpendicular to the direction of propagation and proportional to the number of OAM modes. Herein, we study the backscattering property of the EM wave with different OAM modes, i.e., the radar cross section (RCS) of the target is measured and evaluated with different OAM waves. As indicated by the experimental results, different OAM waves have the same RCS fluctuation for the simple target, e.g., a small metal ball as the target. However, for complicated targets, e.g., two transverse-deployed small metal balls, different RCSs can be identified from the same incident angle. This valuable fact helps to obtain RCS diversity, e.g., equal gain or selective combining of different OAM wave scattering. The majority of the targets are complicated targets or expanded targets; the RCS diversity can be utilized to detect a weak target traditionally measured by the plane wave, which is very helpful for anti-stealth radar to detect the traditional stealth target by increasing the RCS with OAM waves.

  18. Thermographic Inspections And The Residential Conservation Service Program (RCS)

    Science.gov (United States)

    Ward, Ronald J.

    1983-03-01

    Rhode Islanders Saving Energy (RISE) is a non-profit corporation founded in 1977 to provide Rhode Island residents with a variety of energy conservation services. Since January of 1981, it has been performing energy audits in compliance with the Department of Energy's (DOE) Residential Conservation Service Program (RCS). One aspect of the RCS program is the performance of inspections on energy conservation activities completed according to RCS installation guidelines. This paper will describe both the use and results of thermographic inspections within the RISE program. The primary objective of these inspections has been to assure the quality of the building envelope after completion of retrofit measures. Thermal anamolies have been detected that vary in size, location and probable cause. Approximately 37% of all jobs performed through RISE in conjunction with the RCS program have required remedial work as a result of problems that were identi-fied during the thermographic inspection. This percentage was much higher when infra-red inspections were conducted on "Non-RCS" retrofits. Statistics will be presented that provide an interesting insight on the quality of retrofit work when performed in associa-tion with a constant inspection process.

  19. Assessment of the Institutional Regulatory Framework of Auditor ...

    African Journals Online (AJOL)

    ... accountancy professional body (ICAN) should promote the dignity of its members by making the appointment of external auditors less dependent on the executive directors and more dependent on the non-executive directors, audit committees and shareholders. Key words: Auditor, Regulation, Independence, Framework ...

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

    African Journals Online (AJOL)

    The need for auditors‟ independence is very crucial for the success of audit process. Independence of the auditors manifests in technical, investigative and reporting forms. For the audit report to be publicly accepted as reflecting the true and fair view the auditors must be seen to be indeed truly independent. One way the ...

  1. CISA Certified Information Systems Auditor : study guide

    CERN Document Server

    Cannon, David L

    2011-01-01

    The industry-leading study guide for the CISA exam, fully updated. More than 27,000 IT professionals take the Certified Information Systems Auditor exam each year. SC Magazine lists the CISA as the top certification for security professionals. Compliances, regulations, and best practices for IS auditing are updated twice a year, and this is the most up-to-date book available to prepare aspiring CISAs for the next exam.: CISAs are among the five highest-paid IT security professionals; more than 27,000 take the exam each year and the numbers are growing; Standards are updated twice a year, and t

  2. Sampling a guide for internal auditors

    CERN Document Server

    Apostolou, Barbara

    2004-01-01

    While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include: An overview of sampling. Statistical and nonstatistical sampling issues. Sampling selection methods and risks. The pros and cons of popular sampling plans.

  3. A Multiple Model SNR/RCS Likelihood Ratio Score for Radar-Based Feature-Aided Tracking

    National Research Council Canada - National Science Library

    Slocumb, Benjamin J; Klusman, III, Michael E

    2005-01-01

    ...) and radar cross section (RCS) for use in narrowband radar tracking. The formulation requires an estimate of the target mean RCS, and a key challenge is the tracking of the mean RCS through significant jumps due to aspect dependencies...

  4. PENGARUH REPUTASI UNDERWRITER DAN REPUTASI AUDITOR TERHADAP UNDERPRICING

    Directory of Open Access Journals (Sweden)

    Nurfauziah Nurfauziah

    2015-11-01

    Full Text Available AbstractStock prices in the primary market are set by agreement between the issuer with the underwriter. Underwriters have more information to the request of the issuer's shares, so the information can be used to obtain optimal agreement with the issuer is to minimize the risk of having to buy shares that are not sold cheaply. With that reputation, share price offered in the primary market is lower than expected after stocks entered in the secondary market or did not happen underpricing. Auditors are also able to influence the level of underpricing. Auditor reputation of quality and professionalism demonstrated auditors audited the financial statements of the company. Using auditors of reputation will reduce the opportunities for issuers to cheat in presenting inaccurate information to the market. For this reason, it is needed; a study examines the effect of Underwriter Reputation and Auditor Reputation on Underpricng. The research was carried out on companies that experience underpricing at initial public offering in 2007 until 2009. Based on examining 42 companies that have been underpricing showing no effect of both underwriter and auditor reputation toward underpricing individually as well as all together.Keywords: IPO, underwriter, auditor, underpricing.AbstrakHarga saham di pasar perdana ditetapkan berdasarkan kesepakatan antara emiten dengan underwriter. Underwriter memiliki informasi yang lebih banyak terhadap permintaan saham-saham emiten, sehingga informasi tersebut dapat digunakan untuk memperoleh kesepakatan optimal dengan emiten yaitu dengan memperkecil risiko keharusan membeli saham yang tidak laku terjual dengan harga murah. Dengan reputasinya itu, harga saham yang ditawarkan di pasar perdana diharapkan tidak lebih rendah dibandingkan setelah saham masuk di pasar sekunder atau tidak terjadi underpricing. Auditor juga mampu mempengaruhi tingkat underpricing. Reputasi auditor menunjukkan kualitas dan profesionalisme auditor yang

  5. Jurisdictional Competition Between Private and Public Sector Auditors

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim

    2012-01-01

    This paper explores the apparent paradox that while public sector auditors have become more powerful by claiming performance auditing expertise and linking this to New Public Management reforms, the same reforms have provided an opening for competition between private and public sector auditors....... In Denmark, the competitive relation has led to a jurisdictional dispute between public and private sector auditors in which the former have developed a special qualification for public sector auditors. The paper analyses the development of this qualification using Abbott's (1988) theory of the system...... of professions, thus focusing on how the involved groups have attempted to build networks of support for their competing jurisdictional claims of expertise. The case contributes to knowledge about the potential for development of a distinct public sector auditor identity. The case suggests that to develop...

  6. Integrable RCS as a Proposed Replacement for Fermilab Booster

    Energy Technology Data Exchange (ETDEWEB)

    Eldred, Jeffrey [Fermilab; Valishev, Alexander [Fermilab

    2017-03-07

    Integrable optics is an innovation in particle accelerator design that potentially enables a greater betatron tune spread and damps collective instabilities. An integrable rapid-cycling synchrotron (RCS) would be an effective replacement for the Fermilab Booster, as part of a plan to reach multi-MW beam power at 120 GeV for the Fermilab high-energy neutrino program. We provide an example integrable lattice with features of a modern RCS - dispersion-free drifts, low momentum compaction factor, superperiodicity, chromaticity correction, bounded beta functions, and separate-function magnets.

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

    Directory of Open Access Journals (Sweden)

    Sarina Gabryela Aprilyanti Butar Butar

    2017-08-01

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

  8. 25 CFR 39.411 - How will the auditor report its findings?

    Science.gov (United States)

    2010-04-01

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

  9. 10 CFR 603.650 - Designation of auditor for for-profit participants.

    Science.gov (United States)

    2010-01-01

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

  10. Excel VBA 24-hour trainer

    CERN Document Server

    Urtis, Tom

    2015-01-01

    Master VBA automation quickly and easily to get more out of Excel Excel VBA 24-Hour Trainer, 2nd Edition is the quick-start guide to getting more out of Excel, using Visual Basic for Applications. This unique book/video package has been updated with fifteen new advanced video lessons, providing a total of eleven hours of video training and 45 total lessons to teach you the basics and beyond. This self-paced tutorial explains Excel VBA from the ground up, demonstrating with each advancing lesson how you can increase your productivity. Clear, concise, step-by-step instructions are combined wit

  11. Java programming 24-hour trainer

    CERN Document Server

    Fain, Yakov

    2015-01-01

    Quick and painless Java programming with expert multimedia instruction Java Programming 24-Hour Trainer, 2nd Edition is your complete beginner's guide to the Java programming language, with easy-to-follow lessons and supplemental exercises that help you get up and running quickly. Step-by-step instruction walks you through the basics of object-oriented programming, syntax, interfaces, and more, before building upon your skills to develop games, web apps, networks, and automations. This second edition has been updated to align with Java SE 8 and Java EE 7, and includes new information on GUI b

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

    Directory of Open Access Journals (Sweden)

    Heni Amarin

    2017-05-01

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

  13. Morphing into a 21st Century Trainer.

    Science.gov (United States)

    Mager, R. F.

    1996-01-01

    Forces that will affect trainers into the next century include rapid change, information overload, globalization, downsizing, empowerment, and remote worksites. Key characteristics of a 21st-century trainer include performance orientation, technical skills, social skills, self-employability, bilingualism, and international competence. (JOW)

  14. Verification of the CADRCS RCS tool for NCTR work

    CSIR Research Space (South Africa)

    Botha, L

    2007-03-01

    Full Text Available This paper looks at the suitability of using the CADRCS RCS prediction tool for research into a class of NCTR work where the radar will give a high resolution output of the target, either a High Range Resolution (HRR) plot or Inverse Synthetic...

  15. Imaging of Nuclear Weapon Trainers

    Energy Technology Data Exchange (ETDEWEB)

    Schwellenbach, David [National Security Technologies, LLC. (NSTec), Mercury, NV (United States)

    2017-12-06

    The Configurable Muon Tracker (CMT) is an adaptation of the existing drift tube detector commercially available from Decision Sciences International Corporation (DSIC). NSTec engineered the CMT around commercially available drift tube assemblies to make a detector that is more versatile than previous drift tube assemblies. The CMT became operational in February 2013. Traditionally, cosmic-ray muon trackers rely on near-vertical trajectory muons for imaging. Since there are scenarios where imaging using vertical trajectory muons is not practical, NSTec designed the CMT specifically for quick configurability to track muons from any trajectory. The CMT was originally designed to be changed from vertical imaging mode to horizontal imaging mode in a few hours with access to a crane or other lifting equipment. In FY14, locations for imaging weapon trainers and SNM were identified and it was determined that lifting equipment would not typically be available in experimental areas. The CMT was further modified and a portable lifting system was developed to allow reconfiguration of the CMT without access to lifting equipment at the facility. This system was first deployed at Los Alamos National Laboratory’s W-division, where several trainers were imaged in both horizontal and vertical modes. Real-time images have been compared in both modes showing that imaging can be done in both modes with the expected longer integration time for horizontal mode. Further imaging and post processing of the data is expected to continue into early FY15.

  16. Non-audit services and auditor independence: Norwegian evidence

    DEFF Research Database (Denmark)

    Zhang, Yu (Elli); Hay, David; Holm, Claus

    2016-01-01

    We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...

  17. THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2017-12-01

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

  18. The Experiences of Female Athletic Trainers in the Role of the Head Athletic Trainer

    Science.gov (United States)

    Mazerolle, Stephanie M.; Burton, Laura; Cotrufo, Raymond J.

    2015-01-01

    Context: Very few women have leadership positions in athletic training (ie, head athletic training positions) in intercollegiate athletics. Research exists on the barriers to attaining the role; however, our understanding about the experiences of those currently engaged in the role is limited. Objective: To examine the experiences of female head athletic trainers as they worked toward and attained the position of head athletic trainer. Design: Qualitative study. Setting: National Collegiate Athletic Association Division I setting. Patients or Other Participants: Eight female athletic trainers serving in the role of head athletic trainer participated in our study. The mean age of the participants was 45 ± 12 years, with 5 ± 1.5 years of experience in the role of head athletic trainer and 21 ± 10 years of experience as athletic trainers. Data Collection and Analysis: We conducted phone interviews with the 8 participants following a semistructured format. Interviews were transcribed verbatim and analyzed following a general inductive approach as described by Thomas. To establish credibility, we used a peer reviewer, member checks, and multiple-analyst triangulation. Results: Six major themes emerged from our analysis regarding the experiences of female head athletic trainers. Opportunities to become a head athletic trainer, leadership qualities, and unique personal characteristics were discussed as factors leading to the assumption of the role of the head athletic trainer. Where women hold back, family challenges, and organizational barriers speak to the potential obstacles to assuming the role of head athletic trainer. Conclusions: Female head athletic trainers did not seek the role, but through persistence and encouragement, they find themselves assuming the role. Leadership skills were discussed as important for success in the role of head athletic trainer. Life balancing and parenting were identified as barriers to women seeking the role of head athletic

  19. The experiences of female athletic trainers in the role of the head athletic trainer.

    Science.gov (United States)

    Mazerolle, Stephanie M; Burton, Laura; Cotrufo, Raymond J

    2015-01-01

    Very few women have leadership positions in athletic training (ie, head athletic training positions) in intercollegiate athletics. Research exists on the barriers to attaining the role; however, our understanding about the experiences of those currently engaged in the role is limited. To examine the experiences of female head athletic trainers as they worked toward and attained the position of head athletic trainer. Qualitative study. National Collegiate Athletic Association Division I setting. Eight female athletic trainers serving in the role of head athletic trainer participated in our study. The mean age of the participants was 45 ± 12 years, with 5 ± 1.5 years of experience in the role of head athletic trainer and 21 ± 10 years of experience as athletic trainers. We conducted phone interviews with the 8 participants following a semistructured format. Interviews were transcribed verbatim and analyzed following a general inductive approach as described by Thomas. To establish credibility, we used a peer reviewer, member checks, and multiple-analyst triangulation. Six major themes emerged from our analysis regarding the experiences of female head athletic trainers. Opportunities to become a head athletic trainer, leadership qualities, and unique personal characteristics were discussed as factors leading to the assumption of the role of the head athletic trainer. Where women hold back, family challenges, and organizational barriers speak to the potential obstacles to assuming the role of head athletic trainer. Female head athletic trainers did not seek the role, but through persistence and encouragement, they find themselves assuming the role. Leadership skills were discussed as important for success in the role of head athletic trainer. Life balancing and parenting were identified as barriers to women seeking the role of head athletic trainer.

  20. Audit market competition: auditor changes and the impact of tendering

    OpenAIRE

    Beattie, V.; Fearnley, S.

    1998-01-01

    Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes. In this paper, a questionnaire instrument is used to elicit perceptions of the factors which influence auditor-client realignments in this new environment and to indicate the relative influence of economic and behavioural factors. Positive, statistically significant associations were found between unsolicited approaches and the co...

  1. Turning heads and changing minds transcending IT auditor archetypes

    CERN Document Server

    Ee, Chong

    2013-01-01

    This book provides the IT auditor (student or practitioner) with an understanding of soft skills. It takes a hard look at common auditor perceptions that can hinder an audit and offers practical techniques for overcoming them. Rather than issue a list of 'should dos', the book offers the reader an intuitive, organic approach, with real-life IT scenarios involving general computer, application and third-party controls at various stages of an audit life cycle.

  2. Detecting asset misappropriation: a framework for external auditors

    OpenAIRE

    Kassem, Rasha

    2014-01-01

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

  3. Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

    Directory of Open Access Journals (Sweden)

    Rahmawati Rahmawati

    2016-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  5. Transient protective effect of caspase inhibitors in RCS rat.

    Science.gov (United States)

    Perche, O; Doly, M; Ranchon-Cole, I

    2008-03-01

    In most retinal degenerations in humans and in animal models, photoreceptor cells die by apoptosis. Although the biochemical features are similar in all apoptotic cells, different molecular events lead the cell to death. In the present study we used a rat model of inherited retinal degeneration, the RCS rats, to investigate the involvement of the proteases, caspases and/or calpains, in photoreceptor apoptosis. In the first experiments, rats were untreated or injected intravitreally at post natal day 27 (P27) with the large broad spectrum caspase inhibitor, ZVAD, the calpain inhibitor, MuhPhe, or with the vehicle, DMSO. Retinal status was evaluated at P35 and P42 by electroretinography, morphometry and apoptotic nuclei detection. DMSO and MuhPhe had no effect on RCS retinas as evidenced by equivalent loss of function and equivalent number of apoptotic cells than in untreated group. ZVAD transiently reduced apoptotic cells and preserved photoreceptor function at P35 but not at P42. These results suggest that caspases but not calpains are involved in retinal degeneration in the RCS. In the second experiments, RCS rats were injected twice at P27 and P35 with ZVAD or DMSO. Although ZVAD-treated retinas were preserved at P35 compared to the DMSO controls, the second injection of ZVAD did not extend the preserving effect to P42. Moreover, a single injection of ZVAD at P35 had no preserving effect at P42. All these data taken together suggest that caspases do not play a pivotal role after P35. In a fourth set of experiments, we used specific caspase inhibitors to elucidate which caspase was activated. The caspase-1/4 inhibitor (YVAD) or the caspase-3/7 inhibitor (DEVD) were injected intravitreally at P27 and retinal status was evaluated at P35 and P42. Electroretinograms and apoptotic nuclei detection demonstrated that YVAD and DEVD preserved photoreceptors at P35 but not at P42. These results suggest that both caspase-1/4 and caspase-3/7 play a major role in the apoptotic

  6. EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR DALAM MENINGKATKAN EFEKTIVITAS BANK

    Directory of Open Access Journals (Sweden)

    Sihwahjoeni Sihwahjoeni

    2017-03-01

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

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

    DEFF Research Database (Denmark)

    Aschauer, Ewald; Fink, Matthias; Moro, Andrea

    2017-01-01

    This study empirically investigates the relationship between auditors' identification-based trust in client firm's managers and their perceptions of auditors' professional skepticism. We employ a multimethod approach broken Down into two studies. First, in study 1, we approached auditors...... collected from 233 real auditor-client dyads in Germany reveals that auditors' identification-based trust is positively Associated with their clients' perception of the auditors' professional skepticism. The identified coexistence of trust and professional skepticism in auditor-client dyads implies...... that regulatory measures that impede the evolution of trust between auditors and their clients will fail to enhance professional skepticism. instead, regulations should give auditors and their clients sufficient leeway to establish identification-based trust....

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

    OpenAIRE

    Akbar, -

    2012-01-01

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

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

    OpenAIRE

    Lubis, Arini Ashal

    2015-01-01

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

  10. Numerical simulation of RCS for carrier electronic warfare airplanes

    OpenAIRE

    Yue Kuizhi; Liu Wenlin; Li Guanxiong; Ji Jinzu; Yu Dazhao

    2015-01-01

    This paper studies the radar cross section (RCS) of carrier electronic warfare airplanes. Under the typical naval operations section, the mathematical model of the radar wave’s pitch angle incidence range analysis is established. Based on the CATIA software, considering dynamic deflections of duck wing leading edge flaps, flaperons, horizontal tail, and rudder, as well as aircraft with air-to-air missile, anti-radiation missile, electronic jamming pod, and other weapons, the 3D models of carr...

  11. Fuzzy-4D/RCS for Unmanned Aerial Vehicles

    OpenAIRE

    Olivares Mendez, Miguel Angel; Campoy, Pascual; Mondragon, Ivan F.; Martinez, Carol

    2010-01-01

    Abstract This paper presents an improvement of the cognitive architecture, 4D/RCS, developed by the NIST. This improvement consist of the insertion of Fuzzy Logic cells (FLCs), in different parts and hierarchy levels of the architecture, and the adaptation of this architecture for Unmanned Aerial Vehicles (UAVs). This advance provides an improvement in the functionality of the system based on the uses of the Miguel Olivares’ Fuzzy Software for the definition of the FLCs and its...

  12. Overall view of PLB and OMS / RCS engine thrusting

    Science.gov (United States)

    1983-01-01

    Overall payload bay (PLB) view shows Inertial Upper Stage (IUS) Airborne Support Equipment (ASE) forward frame and aft frame tilt actuator (AFTA) table after IUS Tracking and Data Relay Satellite (TDRS) deploy. Vertical tail and Orbital Maneuvering System (OMS) pods with rear reaction control system (RCS) thruster firing (sidefiring) appears in background against blackness of space. Right right jet firing was photographed from more than 18 meters (60 feet) away in the cabin of the Earth-orbiting Challenger, Orbiter Vehicle (OV) 099.

  13. Presentation Trainer Prototype 1.0

    NARCIS (Netherlands)

    Börner, Dirk; Specht, Marcus

    2014-01-01

    This software sketch comprises the first prototype of the presentation trainer. The application uses the Microsoft Kinect sensor and was built using the Processing 1.5.1 development environment. Available under the GNU LGPL licence version 3 or higher.

  14. Training the Trainers - from an EU Perspective

    DEFF Research Database (Denmark)

    Martinsen, Bodil

    of Language and Business Communication at the Aarhus School of Business.The other project participants are from Belgium, Great Britain, Italy, the Netherlands and Spain. The project, whose overall objective is to create the means to obtain competent trainers, is a follow-up to three previous projects (Grotius...... trainers have to be made available to them. The aim of this paper is to present the EU project, AGIS II, Making things happen: Training the trainers of legal interpreters and translators throughout the EU, coordinated by Kirsten W. RAsmussen and Bodil Martinsen, associate professors at the Department...... of legal interpreting. This process includes, among other things, the development of exemplary curricula, course designs, sample lesson plans and teaching materials, which will be presented and discussed/evaluated at a concluding Seminar on training the trainers, which is to be held in Aarhus, Denmark...

  15. Athletes' Perception of Athletic Trainer Empathy: How Important Is It?

    Science.gov (United States)

    David, Shannon; Larson, Mary

    2018-01-01

    Health care practitioners face increasing expectations to provide patient-centered care. Communication skills, specifically empathy, are critical in the provision of patient-centered care. Past work correlates empathy with improved patient satisfaction, compliance, and treatment outcomes. In particular, a predictive relationship exists between clients' ratings of their clinician's empathy and treatment outcomes. There is a dearth of studies examining empathy using qualitative methodology and factors of empathy in athletic training. To gain an understanding of athletes' perceptions of empathy in the patient-clinician relationship. Qualitative interviews were completed using grounded-theory techniques. A quiet office. A typical, purposeful sample of 15 college-age Division I student-athletes (8 female, 7 male; 19.3 ± 1.2 y) from a variety of sports (football, wrestling, volleyball, baseball, etc) participated. Researchers utilized an interview protocol designed to understand the factors of empathy related to athletic training. The interview protocol established a concept of empathy to help facilitate discussion of ideas. Data were transcribed, coded, and analyzed for themes and patterns using grounded-theory techniques. Trustworthiness of the data was ensured using an external auditor, member checks, and methods triangulation. Five themes described empathy: advocacy, communication, approachability, access, and competence. Advocacy was described as the athletic trainer (AT) representing the patient. Communication was the ability to listen reflectively; approachability emerged as the comfort and personal connection the patient felt with the AT. Access and technical competence were bridges required for the development of empathy. Providing patient-centered care facilitated by developing good patient-clinician relationships is critical in enabling the best treatment outcomes. ATs portray empathy through advocacy, communication, and approachability. Empathy

  16. Aspectos Comportamentais no Julgamento Profissional dos Auditores Independentes

    Directory of Open Access Journals (Sweden)

    José Emerson Firmino

    2013-12-01

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

  17. Dam methylation participates in the regulation of PmrA/PmrB and RcsC/RcsD/RcsB two component regulatory systems in Salmonella enterica serovar Enteritidis.

    Directory of Open Access Journals (Sweden)

    Sebastián Hernán Sarnacki

    Full Text Available The absence of Dam in Salmonella enterica serovar Enteritidis causes a defect in lipopolysaccharide (LPS pattern associated to a reduced expression of wzz gene. Wzz is the chain length regulator of the LPS O-antigen. Here we investigated whether Dam regulates wzz gene expression through its two known regulators, PmrA and RcsB. Thus, the expression of rcsB and pmrA was monitored by quantitative real-time RT-PCR and Western blotting using fusions with 3×FLAG tag in wild type (wt and dam strains of S. Enteritidis. Dam regulated the expression of both rcsB and pmrA genes; nevertheless, the defect in LPS pattern was only related to a diminished expression of RcsB. Interestingly, regulation of wzz in serovar Enteritidis differed from that reported earlier for serovar Typhimurium; RcsB induces wzz expression in both serovars, whereas PmrA induces wzz in S. Typhimurium but represses it in serovar Enteritidis. Moreover, we found that in S. Enteritidis there is an interaction between both wzz regulators: RcsB stimulates the expression of pmrA and PmrA represses the expression of rcsB. Our results would be an example of differential regulation of orthologous genes expression, providing differences in phenotypic traits between closely related bacterial serovars.

  18. Inexpensive anatomical trainer for bronchoscopy.

    Science.gov (United States)

    Di Domenico, Stefano; Simonassi, Claudio; Chessa, Leonardo

    2007-08-01

    Flexible fiberoptic bronchoscopy is an indispensable tool for optimal management of intensive care unit patients. However, the acquisition of sufficient training in bronchoscopy is not straightforward during residency, because of technical and ethical problems. Moreover, the use of commercial simulators is limited by their high cost. In order to overcome these limitations, we realized a low-cost anatomical simulator to acquire and maintain the basic skill to perform bronchoscopy in ventilated patients. We used 1.5 mm diameter iron wire to construct the bronchial tree scaffold; glazier-putty was applied to create the anatomical model. The model was covered by several layers of newspaper strips previously immersed in water and vinilic glue. When the model completely dried up, it was detached from the scaffold by cutting it into six pieces, it was reassembled, painted and fitted with an endotracheal tube. We used very cheap material and the final cost was euro16. The trainer resulted in real-scale and anatomically accurate, with appropriate correspondence on endoscopic view between model and patients. All bronchial segments can be explored and easily identified by endoscopic and external vision. This cheap simulator is a valuable tool for practicing, particularly in a hospital with limited resources for medical training.

  19. Gestión medioambiental y auditoría

    Directory of Open Access Journals (Sweden)

    José Joaquim Marques de Almeida

    2002-01-01

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

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

    International Nuclear Information System (INIS)

    Zhu Hong

    2004-01-01

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

  1. Effect of natural circulation on RCS depressurization strategy in PWR NPP

    International Nuclear Information System (INIS)

    Zhang Kun; Tong Lili; Cao Xuewu

    2009-01-01

    The natural circulation model of Chinese Qinshan Nuclear Power Plant (NPP) Unit 2 is built using SCDAP/RELAP5 code. Selecting TMLB' accident as the base sequence, this paper analyzes the natural circulation phenomena in high-pressure core melt severe accident. In order to study the effect of natural circulation on RCS depressurization strategy, the accident progressions of RCS depressurization with and without natural circulation are simulated, respectively. According to the results, the natural circulation can delay the initiation of RCS depressurization and the whole accident progression, but it does not evidently influence the results of RCS depressurization. (authors)

  2. Conformational dynamism for DNA interaction in the Salmonella RcsB response regulator.

    Science.gov (United States)

    Casino, Patricia; Miguel-Romero, Laura; Huesa, Juanjo; García, Pablo; García-Del Portillo, Francisco; Marina, Alberto

    2018-01-09

    The RcsCDB phosphorelay system controls an extremely large regulon in Enterobacteriaceae that involves processes such as biofilm formation, flagella production, synthesis of extracellular capsules and cell division. Therefore, fine-tuning of this system is essential for virulence in pathogenic microorganisms of this group. The final master effector of the RcsCDB system is the response regulator (RR) RcsB, which activates or represses multiple genes by binding to different promoter regions. This regulatory activity of RcsB can be done alone or in combination with additional transcriptional factors in phosphorylated or dephosphorylated states. The capacity of RcsB to interact with multiple promoters and partners, either dephosphorylated or phosphorylated, suggests an extremely conformational dynamism for this RR. To shed light on the activation mechanism of RcsB and its implication on promoter recognition, we solved the crystal structure of full-length RcsB from Salmonella enterica serovar Typhimurium in the presence and absence of a phosphomimetic molecule BeF3-. These two novel structures have guided an extensive site-directed mutagenesis study at the structural and functional level that confirms RcsB conformational plasticity and dynamism. Our data allowed us to propose a β5-T switch mechanism where phosphorylation is coupled to alternative DNA binding ways and which highlights the conformational dynamism of RcsB to be so pleiotropic. © The Author(s) 2017. Published by Oxford University Press on behalf of Nucleic Acids Research.

  3. A Novel Low RCS Design Method for X-Band Vivaldi Antenna

    Directory of Open Access Journals (Sweden)

    XiaoXiang He

    2012-01-01

    Full Text Available A novel low radar cross-section (RCS design method is proposed, and its application on Vivaldi antenna that covers the entire X band is investigated. According to the difference of the current distribution on the radiator when the antenna radiates or scatters, the shape of the metal radiator is modified, so that maximally 19.2 dBsm RCS reduction is achieved which satisfied radiation performance. Simulated and measured results about gain, S11, and RCS are presented. As a result, the effectiveness of the presented low RCS design method is validated.

  4. Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2012-12-01

    means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

  5. Data Auditor: Analyzing Data Quality Using Pattern Tableaux

    Science.gov (United States)

    Srivastava, Divesh

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

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

    Science.gov (United States)

    Chirinos-Muñoz, Mónica S

    2010-10-01

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

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

    Directory of Open Access Journals (Sweden)

    Dhini Suryandini

    2012-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Agus Wahyudin

    2012-03-01

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

  9. Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private int...

  10. The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

    NARCIS (Netherlands)

    Gold, A.H.; Klynsmit, P.; Wallage, P.; Wright, Arnold

    2018-01-01

    After the recent financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these alternative

  11. Space Shuttle RCS Oxidizer Leak Repair for STS-26

    Science.gov (United States)

    Delventhal, R. A.; Faget, N. M.

    1989-01-01

    Following propellant loading of the Space Shuttle's reaction control system (RCS) for mission STS 26, an oxidizer leak was detected in the left orbital maneuvering system (OMS) pod, where the RCS is located. Subsequent investigation determined that the leak was isolated at a mechanical Dynatube fitting near the RCS nitrogen tetroxide tank. An intense effort was initiated to design, fabricate, and qualify a sealing device to stop the oxidizer leak externally so that the Space Shuttle launch could proceed. It was discovered that sealing devices called clamshells were widely used throughout the petrochemical and power generation industries to stop leaks developed in large diameter pipes which carry steam or other hazardous fluids. These clamshells are available in different diameters and strengths and are placed around the pipe at the location of the leak. A sealing compound is then injected under high pressure into the clamshell to stop the leak. This technology was scaled down and applied to the problem of stopping the leak on the Orbiter, which was on a half-inch diameter line in a nearly inaccessible location. Many obstacles had to be overcome such as determining that the sealing material would be compatible with the nitrogen tetroxide and ensuring that the clamshell would actually fit around the Dynatube fitting without interfering with other lines which were in close proximity. The effort at the NASA Johnson Space Center included materials compatibility testing of several sealants, design of a clamshell to fit in the confined compartment, and manufacture and qualification of the flight hardware. A clamshell was successfully placed around the Dynatube fitting on the Orbiter and the oxidizer leak was terminated. Then it was decided to apply this technology further and design clamshells for other mechanical fittings onboard the Orbiter and develop sealing compounds which will be compatible with fuels such as monomethyl hydrazine (MMH). The potential exists for

  12. Proteomic profiling of early degenerative retina of RCS rats.

    Science.gov (United States)

    Zhu, Zhi-Hong; Fu, Yan; Weng, Chuan-Huang; Zhao, Cong-Jian; Yin, Zheng-Qin

    2017-01-01

    To identify the underlying cellular and molecular changes in retinitis pigmentosa (RP). Label-free quantification-based proteomics analysis, with its advantages of being more economic and consisting of simpler procedures, has been used with increasing frequency in modern biological research. Dystrophic RCS rats, the first laboratory animal model for the study of RP, possess a similar pathological course as human beings with the diseases. Thus, we employed a comparative proteomics analysis approach for in-depth proteome profiling of retinas from dystrophic RCS rats and non-dystrophic congenic controls through Linear Trap Quadrupole - orbitrap MS/MS, to identify the significant differentially expressed proteins (DEPs). Bioinformatics analyses, including Gene ontology (GO) and Kyoto Encyclopedia of Genes and Genomes (KEGG) pathway annotation and upstream regulatory analysis, were then performed on these retina proteins. Finally, a Western blotting experiment was carried out to verify the difference in the abundance of transcript factor E2F1. In this study, we identified a total of 2375 protein groups from the retinal protein samples of RCS rats and non-dystrophic congenic controls. Four hundred thirty-four significantly DEPs were selected by Student's t -test. Based on the results of the bioinformatics analysis, we identified mitochondrial dysfunction and transcription factor E2F1 as the key initiation factors in early retinal degenerative process. We showed that the mitochondrial dysfunction and the transcription factor E2F1 substantially contribute to the disease etiology of RP. The results provide a new potential therapeutic approach for this retinal degenerative disease.

  13. Proteomic profiling of early degenerative retina of RCS rats

    Directory of Open Access Journals (Sweden)

    Zhi-Hong Zhu

    2017-06-01

    Full Text Available AIM: To identify the underlying cellular and molecular changes in retinitis pigmentosa (RP. METHODS: Label-free quantification-based proteomics analysis, with its advantages of being more economic and consisting of simpler procedures, has been used with increasing frequency in modern biological research. Dystrophic RCS rats, the first laboratory animal model for the study of RP, possess a similar pathological course as human beings with the diseases. Thus, we employed a comparative proteomics analysis approach for in-depth proteome profiling of retinas from dystrophic RCS rats and non-dystrophic congenic controls through Linear Trap Quadrupole - orbitrap MS/MS, to identify the significant differentially expressed proteins (DEPs. Bioinformatics analyses, including Gene ontology (GO and Kyoto Encyclopedia of Genes and Genomes (KEGG pathway annotation and upstream regulatory analysis, were then performed on these retina proteins. Finally, a Western blotting experiment was carried out to verify the difference in the abundance of transcript factor E2F1. RESULTS: In this study, we identified a total of 2375 protein groups from the retinal protein samples of RCS rats and non-dystrophic congenic controls. Four hundred thirty-four significantly DEPs were selected by Student’s t-test. Based on the results of the bioinformatics analysis, we identified mitochondrial dysfunction and transcription factor E2F1 as the key initiation factors in early retinal degenerative process. CONCLUSION: We showed that the mitochondrial dysfunction and the transcription factor E2F1 substantially contribute to the disease etiology of RP. The results provide a new potential therapeutic approach for this retinal degenerative disease.

  14. Auditoría de la formación

    OpenAIRE

    Sánchez Henríquez, José

    2000-01-01

    La Auditoría de la Formación es un concepto contemporáneo que vincula el área de recursos humanos en la organización con el concepto de auditoría, en este trabajo se presentan conceptos técnicos de pedagogía laboral, formación, cambio, el proceso formativo y se muestran dos modelos de revisión los cuales se explican en detalle. Fil: Sánchez Henríquez, José. Universidad de Talca. Chile

  15. Auditoría de gestión

    OpenAIRE

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

    1996-01-01

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

  16. Pengaruh Tindakan Supervisi, Kompleksitas Tugas, dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor

    Directory of Open Access Journals (Sweden)

    Hasanati

    2017-01-01

    Full Text Available This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA dan 31 Control Officers (P2UPD whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

  17. Women's Perspectives of Personal Trainers: A Qualitative Study.

    Science.gov (United States)

    Melton, Deana; Dail, Teresa K; Katula, Jeffrey A; Mustian, Karen M

    2011-01-01

    Personal trainers play an integral role in the day-to-day operation of the facilities in which they work. Research has identified a number of qualities and competencies necessary to be an effective exercise leader, but there is little scholarly work addressing clients' attitudes related to the performance of personal trainers. Utilizing focus group methodology, female clients of personal trainers were recruited to provide viewpoints related to the desirable qualities of personal trainers, as well as opinions regarding trainer certification and academic preparation. Responses of the participants were transcribed, coded, and analyzed for themes. Four global themes emerged: Selection Rationale, Personal Trainer Rationale, Loyalty Rationale and Negative Characteristics. Selection Rationale consisted of qualities that influence a client's decision to hire a particular trainer (e.g., physique, results observed in other clients, social skills). Personal Trainer Rationale referred to the clients' reasons (e.g., frustration with current fitness level) for hiring a specific trainer. Loyalty Rationale referred to the credentials of a personal trainer that solidify the client/trainer relationship and Negative Characteristics referred to qualities considered unethical or unprofessional. The results suggest that undergraduate exercise science programs should devote additional time toward the development of future fitness trainers' affective qualities and that clients' would benefit from information about the credentials of personal trainers.

  18. Women's Perspectives of Personal Trainers: A Qualitative Study

    Science.gov (United States)

    Melton, Deana; Dail, Teresa K.; Katula, Jeffrey A.; Mustian, Karen M.

    2015-01-01

    Personal trainers play an integral role in the day-to-day operation of the facilities in which they work. Research has identified a number of qualities and competencies necessary to be an effective exercise leader, but there is little scholarly work addressing clients' attitudes related to the performance of personal trainers. Utilizing focus group methodology, female clients of personal trainers were recruited to provide viewpoints related to the desirable qualities of personal trainers, as well as opinions regarding trainer certification and academic preparation. Responses of the participants were transcribed, coded, and analyzed for themes. Four global themes emerged: Selection Rationale, Personal Trainer Rationale, Loyalty Rationale and Negative Characteristics. Selection Rationale consisted of qualities that influence a client's decision to hire a particular trainer (e.g., physique, results observed in other clients, social skills). Personal Trainer Rationale referred to the clients' reasons (e.g., frustration with current fitness level) for hiring a specific trainer. Loyalty Rationale referred to the credentials of a personal trainer that solidify the client/trainer relationship and Negative Characteristics referred to qualities considered unethical or unprofessional. The results suggest that undergraduate exercise science programs should devote additional time toward the development of future fitness trainers' affective qualities and that clients' would benefit from information about the credentials of personal trainers. PMID:26005398

  19. Systemic administration of erythropoietin inhibits retinopathy in RCS rats.

    Directory of Open Access Journals (Sweden)

    Weiyong Shen

    Full Text Available OBJECTIVE: Royal College of Surgeons (RCS rats develop vasculopathy as photoreceptors degenerate. The aim of this study was to examine the effect of erythropoietin (EPO on retinopathy in RCS rats. METHODS: Fluorescein angiography was used to monitor retinal vascular changes over time. Changes in retinal glia and vasculature were studied by immunostaining. To study the effects of EPO on retinal pathology, EPO (5000 IU/kg was injected intraperitoneally in 14 week old normal and RCS rats twice a week for 4 weeks. Changes in the retinal vasculature, glia and microglia, photoreceptor apoptosis, differential expression of p75 neurotrophin receptor (p75NTR, pro-neurotrophin 3 (pro-NT3, tumour necrosis factor-α (TNFα, pigment epithelium derived factor (PEDF and vascular endothelial growth factor-A (VEGF-A, the production of CD34(+ cells and mobilization of CD34(+/VEGF-R2(+ cells as well as recruitment of CD34(+ cells into the retina were examined after EPO treatment. RESULTS: RCS rats developed progressive capillary dropout and subretinal neovascularization which were accompanied by retinal gliosis. Systemic administration of EPO stabilized the retinal vasculature and inhibited the development of focal vascular lesions. Further studies showed that EPO modulated retinal gliosis, attenuated photoreceptor apoptosis and p75NTR and pro-NT3 upregulation, promoted the infiltration of ramified microglia and stimulated VEGF-A expression but had little effect on TNFα and PEDF expression. EPO stimulated the production of red and white blood cells and CD34(+ cells along with effective mobilization of CD34(+/VEGF-R2(+ cells. Immunofluorescence study demonstrated that EPO enhanced the recruitment of CD34+ cells into the retina. CONCLUSIONS: Our results suggest that EPO has therapeutic potentials in treatment of neuronal and vascular pathology in retinal disease. The protective effects of EPO on photoreceptors and the retinal vasculature may involve multiple

  20. Calculation of beam neutralization in the IPNS-Upgrade RCS

    International Nuclear Information System (INIS)

    Chae, Yong-Chul.

    1995-01-01

    The author calculated the neutralization of circulating beam in this report. In the calculation it is assumed that all electrons liberated from the background molecules due to the collisional processes are trapped in the potential well of the proton beam. Including the dependence of ionization cross sections on the kinetic energy of the incident particle, the author derived the empirical formula for beam neutralization as a function of time and baseline vacuum pressure, which is applicable to the one acceleration cycle of the IPNS-Upgrade RCS

  1. Structural Basis for DNA Recognition by the Two-Component Response Regulator RcsB.

    Science.gov (United States)

    Filippova, Ekaterina V; Zemaitaitis, Bozena; Aung, Theint; Wolfe, Alan J; Anderson, Wayne F

    2018-02-27

    RcsB is a highly conserved transcription regulator of the Rcs phosphorelay system, a complex two-component signal transduction system (N. Majdalani and S. Gottesman, Annu Rev Microbiol 59:379-405, 2005; A. J. Wolfe, Curr Opin Microbiol 13:204-209, 2010, https://doi.org/10.1016/j.mib.2010.01.002; D. J. Clarke, Future Microbiol 5:1173-1184, 2010, https://doi.org/10.2217/fmb.10.83). RcsB plays an important role in virulence and pathogenicity in human hosts by regulating biofilm formation. RcsB can regulate transcription alone or together with its auxiliary transcription regulators by forming heterodimers. This complexity allows RcsB to regulate transcription of more than 600 bacterial genes in response to different stresses (D. Wang et al., Mol Plant Microbe Interact 25:6-17, 2012, https://doi.org/10.1094/MPMI-08-11-0207). Despite increasing knowledge of RcsB importance, molecular mechanisms that drive the ability of RcsB to control transcription of a large number of genes remain unclear. Here, we present crystal structures of unphosphorylated RcsB in complex with the consensus DNA-binding sequence of 22-mer (DNA22) and 18-mer (DNA18) of the flhDC operon from Escherichia coli determined at 3.15- and 3.37-Å resolution, respectively. The results of our structural analysis combined with the results of in vitro binding assays provide valuable insights to the protein regulatory mechanism, demonstrate how RcsB recognizes target DNA sequences, and reveal a unique oligomeric state that allows RcsB to form homo- and heterodimers. This information will help us understand the complex mechanisms of transcriptional regulation by RcsB in bacteria. IMPORTANCE RcsB is a well-studied two-component response regulator of the Rcs phosphorelay system, conserved within the family Enterobacteriaceae , which includes many pathogens. It is a global regulator, controlling more than 5% of bacterial genes associated with capsule biosynthesis, flagellar biogenesis, cell wall biosynthesis

  2. The Neglected World of the Workplace Trainer

    Directory of Open Access Journals (Sweden)

    Marwa Elshafie

    2014-04-01

    Full Text Available The aim of this small-scale research is to explore the hidden world of the workplace trainer. Four trainers from a training institute in Qatar were interviewed and asked about their opinions of the employee as a learner, the trainer’s work, and the role of quality compliance in the training process. After transcribing and analysing the semi- structured interviews, several themes concerning the employee as a learner emerged such as the employees’ motivation and the effects of the workplace environment on learning. The findings also showed the trainers’ need for an adequate professional development plan and a reconsideration of their power inside the classroom. Regarding the quality compliance, there were various insights and suggestions for improvement. The results of this study are important to any workplace trainers, human development, and quality compliance employees or anyone interested in knowing more about the world of adult learning.

  3. O Personal Trainer na Perspectiva do Marketing

    Directory of Open Access Journals (Sweden)

    Cibele Biehl Bossle

    2011-03-01

    Full Text Available Esse estudo apresenta mapeamento das referências dedicadas à formação do personal trainer em bases de dados eletrônicas. Essa garimpagem revelou baixa produção científica sobre o assunto e mostrou que na literatura sobre personal trainer predominam livros com linguagem corrente no mundo dos negócios. Esses achados nos levaram a indagar sobre a força do discurso físico-empresarial, especialmente o marketing, na constituição desta ocupação profissional. Jeremy Rifkin, Zygmunt Bauman, Paula Sibilia e Denise Sant'Anna permitiram visualizar que o marketing dirigido ao personal trainer tem como tarefa reinventar, ressignificar e "repaginar" esta modalidade de serviço em nome da sobrevivência no disputado mercado da vida ativa.

  4. MOECSW trains master trainers and supervisors.

    Science.gov (United States)

    1995-01-01

    The Ministry of Education, Culture and Social Welfare (MOECSW), as part of the Population Education Programs (formal and informal), undertook a series of training programs to upgrade the knowledge and skills of master trainers, supervisors, and resource persons. As part of the Population Education in the Formal School Sector Project (NEP/93/P01), under the Curriculum Development Centre five training courses were organized to train 220 master trainers. Under the "Three Steps Training Strategy," these 220 master trainers would teach 825 secondary school headmasters who would reach 2025 secondary school teachers. The training courses were held in Dhangadi, April 23-27, 1995; in Pokhara, April 2-7; and in Biratnagar, February 20-24. The areas covered included: 1) the pedagogical aspect of population education (content, scope, objectives, nature, teaching methodologies); 2) demography and population dynamics (composition, distribution and density, sources of population data, demographic transition, consequences and determinants of population growth); 3) family life and adolescence and human sexuality education, including acquired immunodeficiency syndrome (AIDS) education; 4) maternal and child health, and family planning; 5) environment; and 6) population policy and programs. As part of the Population Education Programme (NEP/93/P08), a Master Trainers Training Workshop was held in Makwanpur, March 26-28, 1995. These master trainers would train trainers who would train the facilitators and teachers at learning centers for adult learners under the literacy and post literacy programs. This course focused on the approaches and strategies for integrating population education in development programs, and non-formal education, adult literacy, post literacy, and out-of-school children programs. Dr. D. de Rebello and Mr. S. Hutabarat, CST Advisors on Population Education, organized the training courses and served as resource persons.

  5. Trainer module for security control center operations

    International Nuclear Information System (INIS)

    Bernard, E.A.

    1982-01-01

    An operator trainer module has been developed to be used with the security control center equipment to be installed as part of a safeguards physical protection system. The module is designed to provide improved training and testing capabilities for control center operators through the use of simulations for perimeter equipment operations. Operators, through the trainer module, can be challenged with a variety of realistic situations which require responsive action identical to that needed in an actual system. This permits a consistent evaluation and confirmation of operator capabilities prior to assignment as an operator and allows for periodic retesting to verify that adequate performance levels are maintained

  6. Consideraciones básicas en la auditoría de estados financieros

    OpenAIRE

    Gil, Miriam

    2014-01-01

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

  7. Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi)

    OpenAIRE

    Sutrisno, Sutrisno; Fajarwati, Diana

    2014-01-01

    The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionna...

  8. Educational CPD: how UK GP trainers develop themselves as teachers.

    Science.gov (United States)

    Waters, Mark; Wall, David

    2007-09-01

    There is little in the literature giving the perspective of UK General Practice (GP) trainers on their development as teachers. What motivates GP trainers develop themselves as teachers? What obstacles to their professional development do GP trainers perceive? A questionnaire to all GP trainers in the West Midlands Deanery in 2004. 360/444 (81%) questionnaires were returned. 56.6% of GP trainers had another educational role in addition to training GP Registrars in the practice. 15.8% of trainers possessed an educational qualification. 13 had completed a Certificate in Medical Education and 28 were engaged in study towards that qualification. Trainers wanted more time to spend on their development as teachers than they presently have, and would then be interested in a wider variety of learning methods. However, 56.6% of trainers would still not choose to undertake a university-accredited course. Female GP trainers perceived more difficulty in obtaining protected time for their development as teachers (Educational CPD) (p = 0.021), were significantly less sure of their partners' support for this development (p = 0.033), and were more likely to agree with trainers undertaking a Certificate in Medical Education (p = 0.003). Having an additional educational role did not affect trainers' ability to take protected time, but significantly increased the amount of time aspired to (p = 0.005). Nothing made more difference to trainers' perception of their ability to undertake Educational CPD than did the perceived attitude of their partners. Educational CPD was very important to GP trainers, but getting protected time was difficult. Consideration of the needs and opinions of partners was a very strong barrier to trainers taking sufficient protected time. Given more available time, GP trainers would be more likely to consider gaining academic qualifications in education. However, this was not be something that all trainers wanted.

  9. RCS Leak Rate Calculation with High Order Least Squares Method

    International Nuclear Information System (INIS)

    Lee, Jeong Hun; Kang, Young Kyu; Kim, Yang Ki

    2010-01-01

    As a part of action items for Application of Leak before Break(LBB), RCS Leak Rate Calculation Program is upgraded in Kori unit 3 and 4. For real time monitoring of operators, periodic calculation is needed and corresponding noise reduction scheme is used. This kind of study was issued in Korea, so there have upgraded and used real time RCS Leak Rate Calculation Program in UCN unit 3 and 4 and YGN unit 1 and 2. For reduction of the noise in signals, Linear Regression Method was used in those programs. Linear Regression Method is powerful method for noise reduction. But the system is not static with some alternative flow paths and this makes mixed trend patterns of input signal values. In this condition, the trend of signal and average of Linear Regression are not entirely same pattern. In this study, high order Least squares Method is used to follow the trend of signal and the order of calculation is rearranged. The result of calculation makes reasonable trend and the procedure is physically consistence

  10. Numerical simulation of RCS for carrier electronic warfare airplanes

    Directory of Open Access Journals (Sweden)

    Yue Kuizhi

    2015-04-01

    Full Text Available This paper studies the radar cross section (RCS of carrier electronic warfare airplanes. Under the typical naval operations section, the mathematical model of the radar wave’s pitch angle incidence range analysis is established. Based on the CATIA software, considering dynamic deflections of duck wing leading edge flaps, flaperons, horizontal tail, and rudder, as well as aircraft with air-to-air missile, anti-radiation missile, electronic jamming pod, and other weapons, the 3D models of carrier electronic warfare airplanes Model A and Model B with weapons were established. Based on the physical optics method and the equivalent electromagnetic flow method, by the use of the RCSAnsys software, the characteristics of carrier electronic warfare airplanes’ RCS under steady and dynamic flights were simulated under the UHF, X, and S radar bands. This paper researches the detection probability of aircraft by radars under the condition of electronic warfare, and completes the mathematical statistical analysis of the simulation results. The results show that: The Model A of carrier electronic warfare airplane is better than Model B on stealth performance and on discover probability by radar detection effectively.

  11. 32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

    Science.gov (United States)

    2010-07-01

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

  12. Dynamic radar cross section measurements of a full-scale aircraft for RCS modelling validation

    CSIR Research Space (South Africa)

    Van Schalkwyk, Richard F

    2017-10-01

    Full Text Available In this paper the process followed in generating a high fidelity reference data set for radar cross section (RCS) modelling validation for a full-scale aircraft, is presented. An overview of two dynamic RCS measurement campaigns, involving both...

  13. The Rcs regulon in Proteus mirabilis: implications for motility, biofilm formation, and virulence.

    Science.gov (United States)

    Howery, Kristen E; Clemmer, Katy M; Rather, Philip N

    2016-11-01

    The overall role of the Rcs phosphorelay in Proteus mirabilis is largely unknown. Previous work had demonstrated that the Rcs phosphorelay represses the flhDC operon and activates the minCDE cell division inhibition system. To identify additional cellular functions regulated by the Rcs phosphorelay, an analysis of RNA-seq data was undertaken. In this report, the results of the RNA-sequencing are discussed with an emphasis on the predicted roles of the Rcs phosphorelay in swarmer cell differentiation, motility, biofilm formation, and virulence. RcsB is shown to activate genes important for differentiation and fimbriae formation, while repressing the expression of genes important for motility and virulence. Additionally, to follow up on the RNA-Seq data, we demonstrate that an rcsB mutant is deficient in its ability to form biofilm and exhibits enhanced virulence in a Galleria mellonella waxworm model. Overall, these results indicate the Rcs regulon in P. mirabilis extends beyond flagellar genes to include those involved in biofilm formation and virulence. Furthermore, the information presented in this study may provide clues to additional roles of the Rcs phosphorelay in other members of the Enterobacteriaceae.

  14. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; van Mourik, O.; Van Dyck, Cathy; Wallage, P.

    2017-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  15. La auditoría de los instrumentos financieros derivados

    Directory of Open Access Journals (Sweden)

    Vernor Mesén Figueroa

    2010-10-01

    Full Text Available El tema de los derivados ha tomado gran relevancia en Costa Rica durante los últimos años, principalmente como consecuencia de la adopción del sistema de bandas para definir el tipo de cambio. Por tratarse de un producto nuevo y de mayor sofisticación es importante dar a conocer los estándares internacionales definidos en materia contable y consecuentemente a nivel de auditoría, siendo este último el objetivo de este artículo. La Norma Internacional de Auditoría 1012 "Auditoría de Instrumentos Financieros Derivados", estipula los procedimientos que se deben tomar en cuenta para determinar la razonabilidad de los instrumentos financieros pertenecientes a una empresa. El presente artículo analiza en forma detallada cada uno de estos procedimientos, con el fin de que los profesionales de auditoría que enfrentan el reto de auditar estos nuevos productos cuenten con una base teórica actualizada para llevar a cabo sus labores en forma adecuada y de acuerdo con los estándares internacionales.

  16. 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.

  17. Board and auditor interlocks and voluntary disclosure in annual reports

    NARCIS (Netherlands)

    Braam, G.J.M.; Borghans, L.

    2014-01-01

    Purpose – The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports. Design/methodology/approach – Using a sample of 149 non-financial companies publicly

  18. Protecting Financial Market Integrity: Roles and Responsibilities of Auditors

    NARCIS (Netherlands)

    P.A.M. Diekman (Peter)

    2008-01-01

    textabstractWaarom heeft u nog vertrouwen in een bank? En waarom vertrouwt u uw geld nog toe aan banken? Deze vragen staan centraal in de oratie ‘Protecting Financial Market Integrity. Roles and Responsibilities of Auditors' van prof.dr. Peter A.M. Diekman RA. Hij stelt dat zowel de intern als de

  19. Audit expectation gap: auditors in unending role conflict? | Abiola ...

    African Journals Online (AJOL)

    This paper examines the audit expectation gap with respect to financial statement users. Fifty five copies of questionnaires were distributed to each of the respondents' group of auditors, stockbrokers and company's shareholders. A total of 154 usable questionnaires were received and analyzed using Pearson Correlation ...

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

    NARCIS (Netherlands)

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

    2006-01-01

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

  1. Crossing the Line: Transitioning from Auditor to Researcher

    Science.gov (United States)

    Raiskums, Bernadine W.

    2006-01-01

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

  2. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  3. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    2016-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  4. Arquitectura de Auditoría continua para el Control Fiscal Colombiano. Una versión preliminar

    OpenAIRE

    Valencia Duque, Francisco Javier

    2013-01-01

    La auditoría continua es una modalidad de auditoría, y como tal, contempla las diferentes fases del ciclo general de auditoría, teniendo en cuenta que los resultados de un proceso de auditoría continua "se integran al proceso de auditoría en todos sus aspectos, desde el desarrollo y mantenimiento del plan de auditoría empresarial, hasta la realización y el seguimiento de auditorías específicas" (Coderre, 2005,1)

  5. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    Directory of Open Access Journals (Sweden)

    Dyah Setyaningrum

    2013-08-01

    Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

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

    Directory of Open Access Journals (Sweden)

    Naoki Watanabel

    2014-01-01

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

  7. A Disulfide Bond in the Membrane Protein IgaA Is Essential for Repression of the RcsCDB System

    Directory of Open Access Journals (Sweden)

    M. Graciela Pucciarelli

    2017-12-01

    Full Text Available IgaA is an integral inner membrane protein that was discovered as repressor of the RcsCDB phosphorelay system in the intracellular pathogen Salmonella enterica serovar Typhimurium. The RcsCDB system, conserved in many members of the family Enterobacteriaceae, regulates expression of varied processes including motility, biofilm formation, virulence and response to envelope stress. IgaA is an essential protein to which, in response to envelope perturbation, the outer membrane lipoprotein RcsF has been proposed to bind in order to activate the RcsCDB phosphorelay. Envelope stress has also been reported to be sensed by a surface exposed domain of RcsF. These observations support a tight control of the RcsCDB system by RcsF and IgaA via mechanisms that, however, remain unknown. Interestingly, RcsF and IgaA have four conserved cysteine residues in loops exposed to the periplasmic space. Two non-consecutive disulfide bonds were shown to be required for RcsF function. Here, we report mutagenesis studies supporting the presence of one disulfide bond (C404-C425 in the major periplasmic loop of IgaA that is essential for repression of the RcsCDB phosphorelay. Our data therefore suggest that the redox state of the periplasm may be critical for the control of the RcsCDB system by its two upstream regulators, RcsF and IgaA.

  8. Validation of open-surgery VR trainer

    NARCIS (Netherlands)

    Sanders, A.J.B.; Luursema, J.M.; Warntjes, P.; Mastboom, W.J.B.; Geelkerken, R.H.; Klaase, J.M.; Rödel, S.G.J.; ten Cate Hoedemaker, H.O.; Kommers, P.A.M.; Verwey, W.B.; Kunst, E.E.; Westwood, James D.

    2006-01-01

    VREST (Virtual Reality Educational Surgical Tools) is developing a universal and autonomous simulation platform which can be used for training and assessment of medical students and for continuing education of physicians. With the VREST - Virtual Lichtenstein Trainer, simulating the open surgery

  9. Tic Tac Toe Math. Train the Trainer.

    Science.gov (United States)

    Center for Alternative Learning, Bryn Mawr, PA.

    This report describes a project that developed a "Train the Trainer" program that would enable individuals to learn and teach the alternative instructional technique, Tic Tac Toe Math, developed by Richard Cooper for adult basic education students. The pilot workshop conducted as part of the project identified problems that traditional…

  10. Employability Skills, Personal Qualities, and Early Employment Problems of Entry-Level Auditors: Perspectives from Employers, Lecturers, Auditors, and Students

    Science.gov (United States)

    Lim, Yet-Mee; Lee, Teck Heang; Yap, Ching Seng; Ling, Chui Ching

    2016-01-01

    The authors examine the issue of employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. Areas of investigation include perceived importance of employability skills and desirable personal qualities; and early employment problems encountered…

  11. Faktor-Faktor Yang Mempengaruhi Perusahaan Dalam Auditor Switchng Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Azmi, Laila

    2015-01-01

    Auditor independence issue occupied first position in auditing literature. On the other side, this issue often triggers debate regarding auditor switching. This is related with company action to do auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical evidences about the factors that influence mining companie...

  12. FAKTOR-FAKTOR YANG MENDORONG PERPINDAHAN AUDITOR (AUDITOR SWITCH PADA PERUSAHAAN-PERUSAHAAN DI SURABAYA DAN SIDOARJO

    Directory of Open Access Journals (Sweden)

    Juniarti Juniarti

    2002-01-01

    Full Text Available This research intends to predict factors that drive client to switch their existing auditor based on prior research undertaken by Chow and Rice (1982. The main independent variable used in this research is qualified audit opinion. In addition, this study also include merger, management changes and expansion as the control variables. The analysis unit for the four independent variables are some companies in East Java especially Surabaya and Sidoarjo area which have been audited by Audit Firm. The data collection is conducted by using mail survey. The multivariate techniques, i.e binary logistic is used to test the hypothesis. Overall, the finding showed that there is no significant evidence that qualified audit opinion and the other three control variables as the predicted variable for auditor switch by some companies in Surabaya and Sidoarjo. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk memprediksi faktor-faktor yang mendorong klien untuk mengganti auditor yang ada, berdasarkan penelitian sebelumnya yang dilakukan oleh Chow dan Rice (1982. Variabel utama yang digunakan dalam penelitian ini adalah qualified audit opinion. Disamping itu penelitian ini juga menggunakan variabel kontrol yang terdiri dari merger, management changes dan expansion. Unit analisis yang diteliti adalah perusahaan-perusahaan yang berada di wilayah Surabaya dan Sidoarjo yang pernah diaudit oleh Kantor Akuntan Publik. Data diperoleh dengan cara mengirimkan kuesioner kepada responden yang dituju. Secara keseluruhan, temuan yang diperoleh dari penelitian ini menunjukkan tidak terdapat bukti yang signifikan bahwa qualified audit opinion dan ketiga variabel kontrol yang lain merupakan variabel yang memprediksi perpindahan auditor yang dilakukan oleh perusahaan-perusahaan di wilayah Surabaya dan Sidoarjo. Kata kunci: audit, pergantian auditor, qualified audit opinion.

  13. El deber ser de la auditoría

    Directory of Open Access Journals (Sweden)

    Omar de Jesús Montilla Galvis

    2006-01-01

    Full Text Available No falta mucho tiempo para asistir a la integración de las sociedades de la Tierra, a llegar a lo que algunos denominan “aldea global”. No podemos detener los cambios, u oponernos a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimensionalmente, no es sólo la tecnología, ni los nichos de mercado, nilas formas de producción, ni la competencia en las economías liberadas, es uncambio en la manera cognoscitiva de pensar y actuar en el mundo de hoy. La auditoría es una práctica de trascendental importancia social y económica, permite entablar relaciones de diversa índole entre los agentes económicos, debido a la confianza que se deposita en el trabajo de los contadores públicos cuando ellos extienden su garantía personal o fe pública, respecto del trabajo de investigación denominado auditoría. Es respecto al conocimiento sobre la auditoría que el presente artículo propone hacerle frente a la necesidad de cambio, las adaptaciones y transformaciones con las que sobreviven las especies, la auditoría se ve en grave riesgo de ser absorbida por otras profesiones, motivo por el cual es necesario comenzar un proceso de adaptación para que sobreviva como una práctica propia de los contadores públicos. La adaptación propuesta tiene como finla evolución de la auditoría, “articulando” toda la información derivada del desarrollo del objeto social de las organizaciones para realizar gestión del conocimiento en las mismas, de este modo convertir dicho conocimiento en la ventaja competitiva más importante de la organización. No es posible esperar que la auditoría continúe con las ideas de su génesis antes de la era cristiana, o con los cambios sufridos a causa de la gran depresión, la responsabilidad de la auditoría ahora tiene que ver con el mejoramiento dela sociedad como efecto del cambio de las organizaciones. Es hora de romper el statu quo

  14. A Hybrid Optimization Algorithm for Low RCS Antenna Design

    Directory of Open Access Journals (Sweden)

    W. Shao

    2012-12-01

    Full Text Available In this article, a simple and efficient method is presented to design low radar cross section (RCS patch antennas. This method consists of a hybrid optimization algorithm, which combines a genetic algorithm (GA with tabu search algorithm (TSA, and electromagnetic field solver. The TSA, embedded into the GA frame, defines the acceptable neighborhood region of parameters and screens out the poor-scoring individuals. Thus, the repeats of search are avoided and the amount of time-consuming electromagnetic simulations is largely reduced. Moreover, the whole design procedure is auto-controlled by programming the VBScript language. A slot patch antenna example is provided to verify the accuracy and efficiency of the proposed method.

  15. Improvement on RCS reduction using flat lossy focusing reflectors.

    Science.gov (United States)

    Chin, Cheng-Yuan; Jou, Christina F

    2013-12-30

    In this paper, we propose a planar non-periodic subwavelength resistive grating (SWRG). The phase front of the scattered fields can be completely manipulated through non-periodic design of the grating while high absorptivity is preserved. The SWRG has an interesting property similar to a resistive concave reflecting lens. Scattered wave is focused in the near-field region, and spread out in the far-field. This feature of non-periodic resistive grating can improve the original radar cross section (RCS) reduction up to 22.86 dB in the boresight direction comparing to the periodic counterpart. Non-periodic design of SWRG could have a substantial impact on stealth technology, aerospace engineering, and microwave anechoic chamber.

  16. Analysis of specific factors causing RCS pressure boundary cracking

    International Nuclear Information System (INIS)

    Song, Taek-Ho; Jeong, Il-Seok

    2007-01-01

    As nuclear power plants become aged, pressure boundary integrity has become so important issue in domestic and foreign nuclear industry that many related research projects are on-going. KEPRI is going to embark a new research project for managing and preventing these kinds of cracks in nuclear power plants (NPPs). Many nuclear power plants experienced pressure boundary stress corrosion cracking (SCC) and shut downed because of it. In USA, V.C. Summer plant experienced reactor coolant pipe SCC near reactor outlet nozzle and Davis Vesse plant experienced reactor head crack around penetration pipe which is used to control rod drive mechanism. In this paper, RCS pressure boundary cracking cases and corrosion potential have been studied to find out what are the specific factors that have affected crack initiations in the reactor coolant pressure boundaries

  17. The role of auditor in whistleblower system: The cases in Indonesia

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2015-08-01

    Full Text Available In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

  18. The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors' conflicts of interests

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s...... that now promote and diffuse regulatory capitalism worldwide. Regulatory capitalism is further facilitated by the Sarbanes-Oxley Act and the PCAOB that provide interconnections of powerful non-democratic private regulators such as the IFAC and IAASB. An experiment reveals auditors' ethical predisposition...... to provide consistently high quality independence judgments required by IFAC's code of ethics. The majority of this sample of 174 Danish auditors was not consistently independent in the context of client economic factors, indicating that the code of ethics' appeal to auditors' altruistic behavior has failed...

  19. On the radar cross section (RCS) prediction of vehicles moving on the ground

    International Nuclear Information System (INIS)

    Sabihi, Ahmad

    2014-01-01

    As readers should be aware, Radar Cross Section depends on the factors such as: Wave frequency and polarization, Target dimension, angle of ray incidence, Target’s material and covering, Type of radar system as monostatic or bistatic, space in which contains target and propagating waves, and etc. Having moved or stationed in vehicles can be effective in RCS values. Here, we investigate effective factors in RCS of moving targets on the ground or sea. Image theory in electromagnetic applies to be taken into account RCS of a target over the ground or sea

  20. On the radar cross section (RCS) prediction of vehicles moving on the ground

    Energy Technology Data Exchange (ETDEWEB)

    Sabihi, Ahmad [Department of Mathematical Sciences, Sharif University of Technology, Tehran (Iran, Islamic Republic of)

    2014-12-10

    As readers should be aware, Radar Cross Section depends on the factors such as: Wave frequency and polarization, Target dimension, angle of ray incidence, Target’s material and covering, Type of radar system as monostatic or bistatic, space in which contains target and propagating waves, and etc. Having moved or stationed in vehicles can be effective in RCS values. Here, we investigate effective factors in RCS of moving targets on the ground or sea. Image theory in electromagnetic applies to be taken into account RCS of a target over the ground or sea.

  1. Outsourcing of internal audit and independence of auditors

    Directory of Open Access Journals (Sweden)

    A. Seetharaman

    2008-07-01

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

  2. La auditoría concepto actual o antiguo

    OpenAIRE

    Deysi Astrid Machuca-Albarracín

    2007-01-01

    En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la s...

  3. THE ROLE OF ACCOUNTANTS AND AUDITORS IN FIGHTING ORGANISED CRIME

    Directory of Open Access Journals (Sweden)

    Ivana B. Petrevska

    2014-07-01

    Full Text Available Criminal activities and organised crime became the main generators of social and state instability in the recent years, much more that the wars. They generate significant illegal money and need to launder this money so that they can be integrated into the legitimate financial system. Economic and financial crimes that called white collar crimes, typically has diffuse costs to society and concentrated benefits for the perpetrators. The social expectations are that the auditors should play an effective role in reducing, if not eliminating, these crimes.New auditing standards require auditors to take a proactive approach to assessing whether management has in place appropriate systems and controls to manage the risk of fraud.This paper shed light on nature, impacts and types of economic and financial crimes, and then the role of auditing profession in fighting against them.

  4. La auditoría concepto actual o antiguo

    Directory of Open Access Journals (Sweden)

    Deysi Astrid Machuca-Albarracín

    2007-07-01

    Full Text Available En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la sustenta, su aplicación en Colombia y por su puesto en la disciplina de enfermería.

  5. AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

    Directory of Open Access Journals (Sweden)

    Dana Simona Dragos

    2010-12-01

    Full Text Available In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases.

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

    Directory of Open Access Journals (Sweden)

    Ratih Kusumastuti

    2016-12-01

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

  7. KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH

    OpenAIRE

    Nugraheni, Peni

    2017-01-01

    Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report...

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

    OpenAIRE

    Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

    2009-01-01

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

  9. Auditor detected misstatements and the effect of information technology

    OpenAIRE

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

    2003-01-01

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

  10. Personal trainer demographics, current practice trends and common trainee injuries

    Directory of Open Access Journals (Sweden)

    Gregory R. Waryasz

    2016-10-01

    Full Text Available Increasing emphasis on maintaining a healthy lifestyle has led many individuals to seek advice on exercise from personal trainers. There are few studies to date that evaluate personal trainer education, practice trends, and injuries they have seen while training clients. A survey was distributed to personal trainers using Survey Monkey® (Palo Alto, CA, USA with 605 personal trainers accessing the survey. An exercise related bachelor’s degree was held by 64.2% of survey participants and a certification in personal training by 89.0%. The most common personal trainer certifications were from American College of Sports Medicine (59.2% and National Strength and Conditioning Association (28.9%. Only 2.9% of all personal trainers surveyed had no exercise-related bachelor’s degree and no personal trainer certification. The most common injuries seen by personal trainers during sessions were lumbar muscle strain (10.7%, rotator cuff tear/tendonitis (8.9%, shin splints (8.1%, ankle sprain (7.5%, and cervical muscle strain (7.4%. There is variability in the practices between different personal trainers when analyzing differences in collegiate education, personal trainer certifications, and strength and conditioning certifications. The clinical implication of the differences in practices is unknown as to the impact on injuries or exercise prescription effectiveness.

  11. Personal Trainer Demographics, Current Practice Trends and Common Trainee Injuries

    Science.gov (United States)

    Waryasz, Gregory R.; Daniels, Alan H.; Gil, Joseph A.; Suric, Vladimir; Eberson, Craig P.

    2016-01-01

    Increasing emphasis on maintaining a healthy lifestyle has led many individuals to seek advice on exercise from personal trainers. There are few studies to date that evaluate personal trainer education, practice trends, and injuries they have seen while training clients. A survey was distributed to personal trainers using Survey Monkey® (Palo Alto, CA, USA) with 605 personal trainers accessing the survey. An exercise related bachelor’s degree was held by 64.2% of survey participants and a certification in personal training by 89.0%. The most common personal trainer certifications were from American College of Sports Medicine (59.2%) and National Strength and Conditioning Association (28.9%). Only 2.9% of all personal trainers surveyed had no exercise-related bachelor’s degree and no personal trainer certification. The most common injuries seen by personal trainers during sessions were lumbar muscle strain (10.7%), rotator cuff tear/tendonitis (8.9%), shin splints (8.1%), ankle sprain (7.5%), and cervical muscle strain (7.4%). There is variability in the practices between different personal trainers when analyzing differences in collegiate education, personal trainer certifications, and strength and conditioning certifications. The clinical implication of the differences in practices is unknown as to the impact on injuries or exercise prescription effectiveness. PMID:27761219

  12. Training aids: the motor operator valve trainer

    International Nuclear Information System (INIS)

    McCulloch, B.

    1987-01-01

    The spectrum of training aids used in the nuclear industry runs the gamut from the very basic (i.e., valve training aids - gate, globe, check) to the highly complex (i.e., nuclear full scope simulator). Designing and purchasing the best training aids take much time, detailed investigation, and good understanding of plant operations. The training aid that has given the New York Power Authority the best results has been the motor operator valve (MOV) trainer. Some of the items that make the MOV trainer a good choice are: (1) large number of MOVs in the plant, (2) importance of MOVs to safe plant operation, (3) detailed MOV procedures used by the plant, (4) history of MOV problems, and (5) ability to demonstrate important concepts and operation - hammer blow effect, torque and limit switch adjustment and functions, and actual sequence of operation of the limitorque valve operator

  13. STAKEHOLDERS’ PERCEPTION OF THE INDEPENDENCE OF STATUTORY AUDITORS IN NIGERIA

    Directory of Open Access Journals (Sweden)

    Semiu Babatunde Adeyemi

    2011-11-01

    Full Text Available Towards the end of the nineteenth century, there were celebrated cases of corporate frauds andfinancial misappropriation in corporate giants. The series of frauds have left a sense of doubt aboutthe “unbiasedness” of external auditors to render an attest function on the credibility of publishedfinancial statements. In this light, this research sought to empirically investigate into the perceptionof auditor independence in Nigeria. A cross-sectional survey was conducted on the opinions ofrandomly selected lecturers of auditing, practising auditors, stockbrokers, shareholders andmanagers. Primary data was extensively relied upon. In addition to the primary data, secondary datafrom annual reports were also used. The data collected were used to answer research questions andtest hypotheses. Test of hypotheses was performed using Pearson Correlation and Kendall’s measureof concordance at a 0.05 level of significance. The outcome of the tests showed that the selectedrespondents perceived size of audit fee as the most influencing factor, capable of deterring auditorindependence in Nigeria. It was also observed that existing laws were obsolete and need to beupdated to make them relevant.

  14. Vision Trainer Teaches Focusing Techniques at Home

    Science.gov (United States)

    2015-01-01

    Based on work Stanford Research Institute did for Ames Research Center, Joseph Trachtman developed a vision trainer to treat visual focusing problems in the 1980s. In 2014, Trachtman, operating out of Seattle, released a home version of the device called the Zone-Trac. The inventor has found the biofeedback process used by the technology induces an alpha-wave brain state, causing increased hand-eye coordination and reaction times, among other effects

  15. Radiology trainer. Torso, internal organs and vessels

    International Nuclear Information System (INIS)

    Staebler, A.; Ertl-Wagner, B.

    2006-01-01

    This book enables students to simulate examinations. The Radiology Trainer series comprises the whole knowledge of radiology in the form of case studies for self-testing. It is based on the best-sorted German-language collection of radiological examinations of all organ regions. Step by step, radiological knowledge is trained in order to make diagnoses more efficient. The book series ensures optimal preparation for the final medical examinations and is also a valuable tool for practical training. (orig.)

  16. The role of the external auditor in the regulation and supervision of the UK banking system

    OpenAIRE

    Ojo, Marianne

    2007-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a com...

  17. The Role of the External Auditor in UK Bank Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a compa...

  18. PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Made Wahyu Adhiputra

    2015-10-01

    Full Text Available Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not

  19. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    OpenAIRE

    Dyah Setyaningrum; Lindawati Gani; Dwi Martani; Cris Kuntadi

    2013-01-01

    The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components ...

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

    OpenAIRE

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

    2017-01-01

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

  1. RCS estimation of linear and planar dipole phased arrays approximate model

    CERN Document Server

    Singh, Hema; Jha, Rakesh Mohan

    2016-01-01

    In this book, the RCS of a parallel-fed linear and planar dipole array is derived using an approximate method. The signal propagation within the phased array system determines the radar cross section (RCS) of phased array. The reflection and transmission coefficients for a signal at different levels of the phased-in scattering array system depend on the impedance mismatch and the design parameters. Moreover the mutual coupling effect in between the antenna elements is an important factor. A phased array system comprises of radiating elements followed by phase shifters, couplers, and terminating load impedance. These components lead to respective impedances towards the incoming signal that travels through them before reaching receive port of the array system. In this book, the RCS is approximated in terms of array factor, neglecting the phase terms. The mutual coupling effect is taken into account. The dependence of the RCS pattern on the design parameters is analyzed. The approximate model is established as a...

  2. Mutual Coupling Effects for Radar Cross Section (RCS of a Series-Fed Dipole Antenna Array

    Directory of Open Access Journals (Sweden)

    H. L. Sneha

    2012-01-01

    Full Text Available The estimation of RCS of a phased array depends on various parameters, namely, array geometry, operational frequency, feed network, mutual coupling between the antenna elements and so fourth. This paper presents the estimation of RCS of linear dipole array with series-feed network by tracing the signal path from the antenna aperture into the feed network. The effect of mutual coupling exhibited by the dipole antenna is considered for three configurations namely, side by side, collinear, and parallel in echelon. It is shown that the mutual coupling affects the antenna pattern (and hence RCS significantly for larger scan angles. Further it is inferred that the RCS of phased array can be optimized by (i reducing the length of the dipole, (ii termination of the isolation port of the coupler with a suitable load, and (iii using suitable amplitude distribution.

  3. Detailed evaluation of RCS boundary rupture during high-pressure severe accident sequences

    International Nuclear Information System (INIS)

    Park, Rae-Joon; Hong, Seong-Wan

    2011-01-01

    A depressurization possibility of the reactor coolant system (RCS) before a reactor vessel rupture during a high-pressure severe accident sequence has been evaluated for the consideration of direct containment heating (DCH) and containment bypass. A total loss of feed water (TLOFW) and a station blackout (SBO) of the advanced power reactor 1400 (APR 1400) has been evaluated from an initiating event to a creep rupture of the RCS boundary by using the SCDAP/RELAP5 computer code. In addition, intentional depressurization of the RCS using power-operated safety relief valves (POSRVs) has been evaluated. The SCDAPRELAP5 results have shown that the pressurizer surge line broke before the reactor vessel rupture failure, but a containment bypass did not occur because steam generator U tubes did not break. The intentional depressurization of the RCS using POSRV was effective for the DCH prevention at a reactor vessel rupture. (author)

  4. Research on the Scattering Characteristics and the RCS Reduction of Circularly Polarized Microstrip Antenna

    Directory of Open Access Journals (Sweden)

    W. Jiang

    2013-01-01

    Full Text Available Based on the study of the radiation and scattering of the circularly polarized (CP antenna, a novel radar cross-section (RCS reduction technique is proposed for CP antenna in this paper. Quasi-fractal slots are applied in the design of the antenna ground plane to reduce the RCS of the CP antenna. Both prototype antenna and array are designed, and their time-, frequency-, and space-domain characteristics are studied to authenticate the proposed technique. The simulated and measured results show that the RCS of the prototype antenna and array is reduced up to 7.85 dB and 6.95 dB in the band of 1 GHz–10 GHz. The proposed technique serves a candidate in the design of low RCS CP antennas and arrays.

  5. La auditoría integral o total informe final del proyecto

    OpenAIRE

    Casal, Armando Miguel

    1999-01-01

    Se propone dar una perspectiva de conjunto de la auditoría integral, considerando que dicha expresión no está todavía comprendida en forma adecuada. Dicha auditoría representa un concepto en evolución a lo largo del tiempo, que incluye sus diferentes enfoques y la necesidad de su aplicación en los distintos sectores de la economía, tanto públicos, como privados o mixtos.La auditoría integral fue desarrollada originalmente en el sector público, para que los auditores independientes, proporcion...

  6. Radar cross-section (RCS) analysis of high frequency surface wave radar targets

    OpenAIRE

    ÇAKIR, Gonca; SEVGİ, Levent

    2010-01-01

    Realistic high frequency surface wave radar (HFSWR) targets are investigated numerically in terms of electromagnetic wave -- target interactions. Radar cross sections (RCS) of these targets are simulated via both the finite-difference time-domain (FDTD) method and the Method of Moments (MoM). The virtual RCS prediction tool that was introduced in previous work is used for these investigations. The virtual tool automatically creates the discrete FDTD model of the target under investi...

  7. Knowledge translation to fitness trainers: A systematic review

    Directory of Open Access Journals (Sweden)

    Adamo Kristi B

    2010-04-01

    Full Text Available Abstract Background This study investigates approaches for translating evidence-based knowledge for use by fitness trainers. Specific questions were: Where do fitness trainers get their evidence-based information? What types of interventions are effective for translating evidence-based knowledge for use by fitness trainers? What are the barriers and facilitators to the use of evidence-based information by fitness trainers in their practice? Methods We describe a systematic review of studies about knowledge translation interventions targeting fitness trainers. Fitness trainers were defined as individuals who provide exercise program design and supervision services to the public. Nurses, physicians, physiotherapists, school teachers, athletic trainers, and sport team strength coaches were excluded. Results Of 634 citations, two studies were eligible for inclusion: a survey of 325 registered health fitness professionals (66% response rate and a qualitative study of 10 fitness instructors. Both studies identified that fitness trainers obtain information from textbooks, networking with colleagues, scientific journals, seminars, and mass media. Fitness trainers holding higher levels of education are reported to use evidence-based information sources such as scientific journals compared to those with lower education levels, who were reported to use mass media sources. The studies identified did not evaluate interventions to translate evidence-based knowledge for fitness trainers and did not explore factors influencing uptake of evidence in their practice. Conclusion Little is known about how fitness trainers obtain and incorporate new evidence-based knowledge into their practice. Further exploration and specific research is needed to better understand how emerging health-fitness evidence can be translated to maximize its use by fitness trainers providing services to the general public.

  8. The role of the trainer in online courses

    OpenAIRE

    Dias, Ana Augusta

    2001-01-01

    This article describes the main challenges faced by teachers and trainers when guiding or "tutoring" online courses. The focus is on their emerging role as e-tutors or e-trainers. The challenges are related with the processes of orientation, guidance and monitoring e-learners within an e-course. European Union DGXXII - Education and Training, Leoardo da VINCI Programme "Trainers Training for Virtual Learning Communities" ( ttVLC)

  9. An efficient hybrid technique in RCS predictions of complex targets at high frequencies

    Science.gov (United States)

    Algar, María-Jesús; Lozano, Lorena; Moreno, Javier; González, Iván; Cátedra, Felipe

    2017-09-01

    Most computer codes in Radar Cross Section (RCS) prediction use Physical Optics (PO) and Physical theory of Diffraction (PTD) combined with Geometrical Optics (GO) and Geometrical Theory of Diffraction (GTD). The latter approaches are computationally cheaper and much more accurate for curved surfaces, but not applicable for the computation of the RCS of all surfaces of a complex object due to the presence of caustic problems in the analysis of concave surfaces or flat surfaces in the far field. The main contribution of this paper is the development of a hybrid method based on a new combination of two asymptotic techniques: GTD and PO, considering the advantages and avoiding the disadvantages of each of them. A very efficient and accurate method to analyze the RCS of complex structures at high frequencies is obtained with the new combination. The proposed new method has been validated comparing RCS results obtained for some simple cases using the proposed approach and RCS using the rigorous technique of Method of Moments (MoM). Some complex cases have been examined at high frequencies contrasting the results with PO. This study shows the accuracy and the efficiency of the hybrid method and its suitability for the computation of the RCS at really large and complex targets at high frequencies.

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

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  11. Regulation of the Min Cell Division Inhibition Complex by the Rcs Phosphorelay in Proteus mirabilis.

    Science.gov (United States)

    Howery, Kristen E; Clemmer, Katy M; Şimşek, Emrah; Kim, Minsu; Rather, Philip N

    2015-08-01

    A key regulator of swarming in Proteus mirabilis is the Rcs phosphorelay, which represses flhDC, encoding the master flagellar regulator FlhD4C2. Mutants in rcsB, the response regulator in the Rcs phosphorelay, hyperswarm on solid agar and differentiate into swarmer cells in liquid, demonstrating that this system also influences the expression of genes central to differentiation. To gain a further understanding of RcsB-regulated genes involved in swarmer cell differentiation, transcriptome sequencing (RNA-Seq) was used to examine the RcsB regulon. Among the 133 genes identified, minC and minD, encoding cell division inhibitors, were identified as RcsB-activated genes. A third gene, minE, was shown to be part of an operon with minCD. To examine minCDE regulation, the min promoter was identified by 5' rapid amplification of cDNA ends (5'-RACE), and both transcriptional lacZ fusions and quantitative real-time reverse transcriptase (qRT) PCR were used to confirm that the minCDE operon was RcsB activated. Purified RcsB was capable of directly binding the minC promoter region. To determine the role of RcsB-mediated activation of minCDE in swarmer cell differentiation, a polar minC mutation was constructed. This mutant formed minicells during growth in liquid, produced shortened swarmer cells during differentiation, and exhibited decreased swarming motility. This work describes the regulation and role of the MinCDE cell division system in P. mirabilis swarming and swarmer cell elongation. Prior to this study, the mechanisms that inhibit cell division and allow swarmer cell elongation were unknown. In addition, this work outlines for the first time the RcsB regulon in P. mirabilis. Taken together, the data presented in this study begin to address how P. mirabilis elongates upon contact with a solid surface. Copyright © 2015, American Society for Microbiology. All Rights Reserved.

  12. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  13. Effectiveness of box trainers in laparoscopic training

    Directory of Open Access Journals (Sweden)

    Dhariwal Anender

    2007-01-01

    Full Text Available Rationale and Objectives: Various devices are used to aid in the education of laparoscopic skills ranging from simple box trainers to sophisticated virtual reality trainers. Virtual reality system is an advanced and effective training method, however it is yet to be adopted in India due to its cost and the advanced technology required for it. Therefore, box trainers are being used to train laparoscopic skills. Hence this study was undertaken to assess the overall effectiveness of the box-training course. Study Procedure: The study was conducted during six-day laparoscopic skills training workshops held during 2006. Twenty five surgeons; age range of 26 to 45 years, of either sex, who had not performed laparoscopic surgery before; attending the workshop were evaluated. Each participant was given a list of tasks to perform before beginning the box-training course on day one and was evaluated quantitatively by rating the successful completion of each test. Evaluation began when the subject placed the first tool into the cannula and ended with task completion. Two evaluation methods used to score the subject, including a global rating scale and a task-specific checklist. After the subject completed all sessions of the workshop, they were asked to perform the same tasks and were evaluated in the same manner. For each task completed by the subjects, the difference in the scores between the second and first runs were calculated and interpreted as an improvement as a percentage of the initial score. Statistical Analysis: Wilcoxon matched-paired signed-ranks test was applied to find out the statistical significance of the results obtained. Results: The mean percentage improvement in scores for both the tasks, using global rating scale, was 44.5% + 6.930 (Mean + SD. For task 1, using the global rating scale mean percentage improvement was 49.4% + 7.948 (Mean + SD. For task 2, mean percentage improvement using global rating scale was 39.6% + 10.4 (Mean

  14. First trainer six practice tests with answers

    CERN Document Server

    May, Peter

    2014-01-01

    Six full practice tests with tips and training for the 2015 revised Cambridge English: First (FCE). First Trainer Second edition offers six practice tests for the revised Cambridge English: First (FCE) exam combined with easy-to-follow guidance and exam tips. The first two tests are fully guided with advice on how to tackle each paper. Extra practice activities, informed by the Cambridge Learner Corpus, a bank of real candidates' exam papers, focus on areas where students typically need the most help. This version contains a full answer key. Audio for the listening and speaking test activities is available online for download. Audio CDs featuring the listening material are also available, separately.

  15. WordPress 24-hour trainer

    CERN Document Server

    Plumley, George

    2015-01-01

    Create and expand feature-rich sites with no programming experience Ready to build, maintain, and expand your web site with WordPress but have no prior programming experience? WordPress 24-Hour Trainer, 3rd Edition is your book-and-video learning solution that walks you step-by-step through all the important features you will need to know. Lessons range from focused, practical everyday tasks to more advanced, creative features. Learn from an industry professional how to enter content, create pages, manage menus, utilize plug-ins, connect to social media, create membership and e-commerce site

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

    Science.gov (United States)

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

    2016-03-09

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

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

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Rahmawati Rahmawati

    2017-06-01

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

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

    NARCIS (Netherlands)

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

    1999-01-01

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

  20. PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT: STUDI PADA INSPEKTORAT PROPINSI JAWA BARAT

    Directory of Open Access Journals (Sweden)

    Susilawati Susilawati

    2015-08-01

    Tujuan Penelitian ini adalah: pertama, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara simultan terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat. Kedua, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara parsial terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat DOI: 10.15408/etk.v13i2.1886

  1. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Science.gov (United States)

    2010-04-01

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

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

    NARCIS (Netherlands)

    Bik, Olof; Hooghiemstra, Reggy

    2017-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Gomara Martinez, E; Riesco Leal, P

    1993-01-01

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

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

    NARCIS (Netherlands)

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

    2017-01-01

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

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

    NARCIS (Netherlands)

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

    2004-01-01

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

  6. Expression of nitric oxide synthase during the development of RCS rat retinas.

    Science.gov (United States)

    Sharma, R K; Warfvinge, K; Ehinger, B

    2001-01-01

    Nitric oxide (NO) has been reported to be both neurodestructive and neuroprotective in the central nervous system and could possibly play an important role in neurodegenerative disorders. On the assumption that NO synthesis may influence degenerative processes in the retina, we have examined the development and distribution of nitric-oxide-synthase(NOS)-immunoreactive cells in developing Royal College of Surgeons (RCS) rat retinas, which is an animal model for retinal degeneration. An antibody against constitutive neuronal NOS was used for immunocytochemistry on RCS rat retinas from postnatal (PN) days 3, 7, 10, 14, 35, 70 and 281 and compared with that in the normal rats of PN days 3, 7, 10, 14, 54 and adults. Immunoreactive cells were not seen in PN 3 retinas but were distinctly seen in the PN 7 retina along with a plexus in the inner plexiform layer. In both groups (normal and RCS rats) a distinct sublayering of the plexus in the inner plexiform layer could be seen at PN 10, which became more distinct at PN 14. The immunoreactive cells were detected also in the oldest retina examined, which was PN 281 in the case of RCS rats. In both groups, certain amacrine cells, certain bipolar cells and certain horizontal cells were found to be immunoreactive. In conclusion, the developmental timetable of the NOS immunoreactivity was identical in the normal and the RCS rat retinas. The NOS-immunoreactive cells persisted in the RCS retinas even when the retina had degenerated extensively. Abnormalities with the inducible isoforms of NOS cannot be ruled out from this study. We conclude that the chronological and qualitative development of the constitutive neuronal NOS immunoreactivity is normal in RCS rat retinas. Copyright 2001 S. Karger AG, Basel

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

    Science.gov (United States)

    2010-01-01

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

  8. 7 CFR 1773.21 - Borrower's review and submission of the auditor's report, report on compliance and on internal...

    Science.gov (United States)

    2010-01-01

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

  9. 78 FR 45781 - Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to...

    Science.gov (United States)

    2013-07-29

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

  10. 37 CFR 201.29 - Access to, and confidentiality of, Statements of Account, Verification Auditor's Reports, and...

    Science.gov (United States)

    2010-07-01

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

  11. 78 FR 69603 - Accreditation of Third-Party Auditors/Certification Bodies To Conduct Food Safety Audits and To...

    Science.gov (United States)

    2013-11-20

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

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

    OpenAIRE

    Josheski, Dushko; Jovanova, Blagica

    2012-01-01

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

  13. OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR

    Directory of Open Access Journals (Sweden)

    ARRY PRATAMA RUDYAWAN

    2009-07-01

    Full Text Available The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms receiving unqualified opinion stop operating. The assessment of going concern has to be delivered by auditor and added into audit opinion.  An auditor is responsible to evaluate whether there is substantial doubt about the entity’s ability to continue its operation for a reasonable period of time. This research aims to investigate the effect of bankruptcy prediction model, firm growth, leverage, and auditor reputation on going concern audit opinion. The result shows that bankruptcy prediction model affects the accuracy of going concern opinion issue. However, the firm growth, leverage, and auditor reputation do not do so.

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

    Directory of Open Access Journals (Sweden)

    Akhmad Samsul Ulum

    2016-02-01

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

  15. Anhydrous Ammonia Training Module. Trainer's Package. Participant's Package.

    Science.gov (United States)

    Beaudin, Bart; And Others

    This document contains a trainer's and a participant's package for teaching employees on site safe handling procedures for working with anhydrous ammonia, especially on farms. The trainer's package includes the following: a description of the module; a competency; objectives; suggested instructional aids; a training outline (or lesson plan) for…

  16. Educational expectations of GP trainers. A EURACT needs analysis

    DEFF Research Database (Denmark)

    Guldal, D.; Windak, A.; Maagaard, Roar

    2012-01-01

    if these needs vary between trainers who teach general practice in different settings and environments. Needs assessment: Recently EURACT, in collaboration with partners from five EU countries and Turkey, set up a project aimed at the development of a comprehensive 'training the trainers' programme. The project...

  17. Importance of Health Science Education for Personal Fitness Trainers.

    Science.gov (United States)

    Malek, Moh H.; Nalbone, David P.; Berger, Dale E.; Coburn, Jared W.

    2002-01-01

    Examined the relationship between commonly used indicators of knowledge and actual knowledge in five areas among fitness trainers. Data from the Fitness Instructors Knowledge Assessment indicated that a bachelor's degree in the field of exercise science and possession of one of two specific certifications strongly predicted a trainer's knowledge,…

  18. Characterizations of a quality certified athletic trainer.

    Science.gov (United States)

    Raab, Scot; Wolfe, Brent D; Gould, Trenton E; Piland, Scott G

    2011-01-01

    Didactic proficiency does not ensure clinical aptitude. Quality athletic health care requires clinical knowledge and affective traits. To develop a grounded theory explaining the constructs of a quality certified athletic trainer (AT). Delphi study. Interviews in conference rooms or business offices and by telephone. Thirteen ATs (men = 8, women = 5) stratified across the largest employment settings (high school, college, clinical) in the 4 largest districts of the National Athletic Trainers? Association (2, 3, 4, 9). Open-ended interview questions were audio recorded, transcribed, and reviewed before condensing. Two member checks ensured trustworthiness. Open coding reduced text to descriptive adjectives. We grouped adjectives into 5 constructs (care, communication, commitment, integrity, knowledge) and grouped these constructs into 2 higher-order constructs (affective traits, effective traits). According to participants, ATs who demonstrate the ability to care, show commitment and integrity, value professional knowledge, and communicate effectively with others can be identified as quality ATs. These abilities facilitate the creation of positive relationships. These relationships allow the quality AT to interact with patients and other health care professionals on a knowledgeable basis that ultimately improves health care delivery. Our resulting theory supported the examination of characteristics not traditionally assessed in an athletic training education program. If researchers can show that these characteristics develop ATs into quality ATs (eg, those who work better with others, relate meaningfully with patients, and improve the standard of health care), they must be cultivated in the educational setting.

  19. Single-Family Energy Auditor Job Task Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Head, Heather R [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Kurnik, Charles W [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2018-05-02

    The National Renewable Energy Laboratory (NREL) is contracted by the U.S. Department of Energy (DOE) Weatherization Assistance Program (WAP) to develop and maintain the resources under the Guidelines for Home Energy Professionals (GHEP) project. As part of the GHEP strategy to increase the quality of work conducted for single-family, residential energy-efficiency retrofits, the Home Energy Professionals Job Task Analysis are used as the foundation for quality training programs and trainers.

  20. A Sleep Position Trainer for positional sleep apnea

    DEFF Research Database (Denmark)

    Laub, Rasmus R; Tønnesen, Philip; Jennum, Poul J

    2017-01-01

    We tested the effect of the Sleep Position Trainer, a vibrational device, for positional sleep apnea in an open, randomized controlled trial with 101 patients, where 52 patients were allocated to Sleep Position Trainer and 49 patients to a non-treatment control group for 2 months (Part 1). All...... patients were then followed as a cohort for a period of 6 months with use of the Sleep Position Trainer (Part 2). The participants were assessed with polygraphy at entry, and after 2 and 6 months. The mean apnea-hypopnea index supine was 35 per h (SD, 18) in the Sleep Position Trainer group and 38 per h...... (SD, 15) in the control group at entry. In a per protocol analysis, the mean total apnea-hypopnea index at entry and after 2 months in the Sleep Position Trainer group was 18 per h (SD, 10) and 10 per h (SD, 9; P

  1. Evaluation of High-Pressure RCS Natural Circulations Under Severe Accident Conditions

    International Nuclear Information System (INIS)

    Lee, Byung Chul; Bang, Young Suk; Suh, Nam Duk

    2006-01-01

    Since TMI-2 accident, the occurrence of severe accident natural circulations inside RCS during entire in-vessel core melt progressions before the reactor vessel breach had been emphasized and tried to clarify its thermal-hydraulic characteristics. As one of consolidated outcomes of these efforts, sophisticated models have been presented to explain the effects of a variety of engineering and phenomenological factors involved during severe accident mitigation on the integrity of RCS pressure boundaries, i.e. reactor pressure vessel(RPV), RCS coolant pipe and steam generator tubes. In general, natural circulation occurs due to density differences, which for single phase flow, is typically generated by temperature differences. Three natural circulation flows can be formed during severe accidents: in-vessel, hot leg countercurrent flow and flow through the coolant loops. Each of these flows may be present during high-pressure transients such as station blackout (SBO) and total loss of feedwater (TLOFW). As a part of research works in order to contribute on the completeness of severe accident management guidance (SAMG) in domestic plants by quantitatively assessing the RCS natural circulations on its integrity, this study presents basic approach for this work and some preliminary results of these efforts with development of appropriately detailed RCS model using MELCOR computer code

  2. Metasurface base on uneven layered fractal elements for ultra-wideband RCS reduction

    Science.gov (United States)

    Su, Jianxun; Cui, Yueyang; Li, Zengrui; Yang, Yaoqing Lamar; Che, Yongxing; Yin, Hongcheng

    2018-03-01

    A novel metasurface based on uneven layered fractal elements is designed and fabricated for ultra-wideband radar cross section (RCS) reduction in this paper. The proposed metasurface consists of two fractal subwavelength elements with different layer thickness. The reflection phase difference of 180° (±37°) between two unit cells covers an ultra-wide frequency range. Ultra-wideband RCS reduction results from the phase cancellation between two local waves produced by these two unit cells. The diffuse scattering of electromagnetic (EM) waves is caused by the randomized phase distribution, leading to a low monostatic and bistatic RCS simultaneously. This metasurface can achieve -10dB RCS reduction in an ultra-wide frequency range from 6.6 to 23.9 GHz with a ratio bandwidth (fH/fL) of 3.62:1 under normal incidences for both x- and y-polarized waves. Both the simulation and the measurement results are consistent to verify this excellent RCS reduction performance of the proposed metasurface.

  3. Wideband RCS Reduction of Microstrip Array Antenna Based on Absorptive Frequency Selective Surface and Microstrip Resonators

    Directory of Open Access Journals (Sweden)

    Jingjing Xue

    2017-01-01

    Full Text Available An approach for wideband radar cross section (RCS reduction of a microstrip array antenna is presented and discussed. The scheme is based on the microstrip resonators and absorptive frequency selective surface (AFSS with a wideband absorptive property over the low band 1.9–7.5 GHz and a transmission characteristic at high frequency 11.05 GHz. The AFSS is designed to realize the out-of-band RCS reduction and preserve the radiation performance simultaneously, and it is placed above the antenna with the operating frequency of 11.05 GHz. Moreover, the microstrip resonators are loaded to obtain the in-band RCS reduction. As a result, a significant RCS reduction from 1.5 GHz to 13 GHz for both types of polarization has been accomplished. Compared with the reference antenna, the simulated results exhibit that the monostatic RCS of the proposed array antenna in x- and y-polarization can be reduced as much as 17.6 dB and 21.5 dB, respectively. And the measured results agree well with the simulated ones.

  4. Subretinally transplanted embryonic stem cells rescue photoreceptor cells from degeneration in the RCS rats.

    Science.gov (United States)

    Schraermeyer, U; Thumann, G; Luther, T; Kociok, N; Armhold, S; Kruttwig, K; Andressen, C; Addicks, K; Bartz-Schmidt, K U

    2001-01-01

    The Royal College of Surgeons (RCS) rat is an animal model for retinal degeneration such as the age-related macular degeneration. The RCS rat undergoes a progressive retinal degeneration during the early postnatal period. A potential treatment to prevent this retinal degeneration is the transplantation into the subretinal space of cells that would replace functions of the degenerating retinal pigment epithelium (RPE) cells or may form neurotrophic factors. In this study we have investigated the potential of subretinally transplanted embryonic stem cells to prevent the genetically determined photoreceptor cell degeneration in the RCS rat. Embryonic stem cells from the inner cell mass of the mouse blastocyst were allowed to differentiate to neural precursor cells in vitro and were then transplanted into the subretinal space of 20-day-old RCS rats. Transplanted and sham-operated rats were sacrificed 2 months following cell transplantation. The eyes were enucleated and photoreceptor degeneration was quantified by analyzing and determining the thickness of the outer nuclear layer by light and electron microscopy. In the eyes transplanted with embryonic cells up to 8 rows of photoreceptor cell nuclei were observed, whereas in nontreated control eyes the outer nuclear layer had degenerated completely. Transplantation of embryonic stem cells appears to delay photoreceptor cell degeneration in RCS rats.

  5. Fault-tolerant control with mixed aerodynamic surfaces and RCS jets for hypersonic reentry vehicles

    Directory of Open Access Journals (Sweden)

    Jingjing He

    2017-04-01

    Full Text Available This paper proposes a fault-tolerant strategy for hypersonic reentry vehicles with mixed aerodynamic surfaces and reaction control systems (RCS under external disturbances and subject to actuator faults. Aerodynamic surfaces are treated as the primary actuator in normal situations, and they are driven by a continuous quadratic programming (QP allocator to generate torque commanded by a nonlinear adaptive feedback control law. When aerodynamic surfaces encounter faults, they may not be able to provide sufficient torque as commanded, and RCS jets are activated to augment the aerodynamic surfaces to compensate for insufficient torque. Partial loss of effectiveness and stuck faults are considered in this paper, and observers are designed to detect and identify the faults. Based on the fault identification results, an RCS control allocator using integer linear programming (ILP techniques is designed to determine the optimal combination of activated RCS jets. By treating the RCS control allocator as a quantization element, closed-loop stability with both continuous and quantized inputs is analyzed. Simulation results verify the effectiveness of the proposed method.

  6. Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

    Directory of Open Access Journals (Sweden)

    Tri Ramaraya Koroy

    2008-01-01

    Full Text Available Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested. Abstract in Bahasa Indonesia: Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan. Kata kunci: auditing, fraud, financial statement fraud

  7. Plan de Auditoría del desarrollo de aplicaciones en una empresa informática

    OpenAIRE

    AGUILAR ESCOBÍ, MARÍA AMPARO

    2012-01-01

    El proceso de la auditoría requiere una gran recopilación de datos, realización de pruebas y comprobación de requisitos de control. En este trabajo pretendemos, primero mostrar una visión global de la auditoría para posteriormente centrarnos en la auditoría que nos interesa en este proyecto, la auditoría de los Sistemas de desarrollo de aplicaciones informáticas, explicaremos las características que tiene la organización a la que le vamos a realizar el plan de auditoría junt...

  8. An Ultra-wideband and Polarization-independent Metasurface for RCS Reduction.

    Science.gov (United States)

    Su, Pei; Zhao, Yongjiu; Jia, Shengli; Shi, Wenwen; Wang, Hongli

    2016-02-11

    In this paper, an ultra-wideband and polarization-independent metasurface for radar cross section (RCS) reduction is proposed. The unit cell of the metasurface operates in a linear cross-polarization scheme in a broad band. The phase and amplitude of cross-polarized reflection can be separately controlled by its geometry and rotation angle. Based on the diffuse reflection theory, a 3-bit coding metasurface is designed to reduce the RCS in an ultra-wide band. The wideband property of the metasurface benefits from the wideband cross polarization conversion and flexible phase modulation. In addition, the polarization-independent feature of the metasurface is achieved by tailoring the rotation angle of each element. Both the simulated and measured results demonstrate that the proposed metasurface can reduce the RCS significantly in an ultra-wide frequency band for both normal and oblique incidences, which makes it promising in the applications such as electromagnetic cloaking.

  9. Parallel Computation of RCS of Electrically Large Platform with Coatings Modeled with NURBS Surfaces

    Directory of Open Access Journals (Sweden)

    Ying Yan

    2012-01-01

    Full Text Available The significance of Radar Cross Section (RCS in the military applications makes its prediction an important problem. This paper uses large-scale parallel Physical Optics (PO to realize the fast computation of RCS to electrically large targets, which are modeled by Non-Uniform Rational B-Spline (NURBS surfaces and coated with dielectric materials. Some numerical examples are presented to validate this paper’s method. In addition, 1024 CPUs are used in Shanghai Supercomputer Center (SSC to perform the simulation of a model with the maximum electrical size 1966.7 λ for the first time in China. From which, it can be found that this paper’s method can greatly speed the calculation and is capable of solving the real-life problem of RCS prediction.

  10. Experimental Results and Numerical Simulation of the Target RCS using Gaussian Beam Summation Method

    Directory of Open Access Journals (Sweden)

    Ghanmi Helmi

    2018-05-01

    Full Text Available This paper presents a numerical and experimental study of Radar Cross Section (RCS of radar targets using Gaussian Beam Summation (GBS method. The purpose GBS method has several advantages over ray method, mainly on the caustic problem. To evaluate the performance of the chosen method, we started the analysis of the RCS using Gaussian Beam Summation (GBS and Gaussian Beam Launching (GBL, the asymptotic models Physical Optic (PO, Geometrical Theory of Diffraction (GTD and the rigorous Method of Moment (MoM. Then, we showed the experimental validation of the numerical results using experimental measurements which have been executed in the anechoic chamber of Lab-STICC at ENSTA Bretagne. The numerical and experimental results of the RCS are studied and given as a function of various parameters: polarization type, target size, Gaussian beams number and Gaussian beams width.

  11. Lessons from a Train-the-Trainer Professional Development Program: The Sustainable Trainer Engagement Program (STEP)

    Science.gov (United States)

    Shupla, Christine; Gladney, Alicia; Dalton, Heather; LaConte, Keliann; Truxillo, Jeannette; Shipp, Stephanie

    2015-11-01

    The Sustainable Trainer Engagement Program (STEP) is a modified train-the-trainer professional development program being conducted by the Lunar and Planetary Institute (LPI). STEP has provided two cohorts of 6-8th grade science specialists and lead teachers in the Houston region with in-depth Earth and Space Science (ESS) content, activities, and pedagogy over 15 days each, aligned with Texas science standards. This project has two over-arching goals: to improve middle school ESS instruction, and to create and test an innovative model for Train-the-Trainer.This poster will share details regarding STEP’s activities and resources, program achievements, and its main findings to date. STEP is being evaluated by external evaluators at the Research Institute of Texas, part of the Harris County Department of Education. External evaluation shows an increase after one year in STEP participants’ knowledge (cohort 1 showed a 10% increase; cohort 2 showed a 20% increase), confidence in teaching Earth and Space Science effectively (cohort 1 demonstrated a 10% increase; cohort 2 showed a 20% increase), and confidence in preparing other teachers (cohort 1 demonstrated a 12% increase; cohort 2 showed a 20% increase). By September 2015, STEP participants led (or assisted in leading) approximately 40 workshops for about 1800 science teachers in Texas. Surveys of teachers attending professional development conducted by STEP participants show very positive responses, with averages for conference workshop evaluations ranging from 3.6 on a 4 point scale, and other evaluations averaging from 4.1 to 5.0 on a 5 point scale.Main lessons for the team on the train-the-trainer model include: a lack of confidence by leaders in K-12 science education in presenting ESS professional development, difficulties in arranging for school or district content-specific professional development, the minimal duration of most school and district professional development sessions, and uncertainties in

  12. Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

    Directory of Open Access Journals (Sweden)

    Atika Sukma Winata

    2017-03-01

    Full Text Available This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

  13. Correction of the retinal dystrophy phenotype of the RCS rat by viral gene transfer of Mertk.

    Science.gov (United States)

    Vollrath, D; Feng, W; Duncan, J L; Yasumura, D; D'Cruz, P M; Chappelow, A; Matthes, M T; Kay, M A; LaVail, M M

    2001-10-23

    The Royal College of Surgeons (RCS) rat is a widely studied animal model of retinal degeneration in which the inability of the retinal pigment epithelium (RPE) to phagocytize shed photoreceptor outer segments leads to a progressive loss of rod and cone photoreceptors. We recently used positional cloning to demonstrate that the gene Mertk likely corresponds to the retinal dystrophy (rdy) locus of the RCS rat. In the present study, we sought to determine whether gene transfer of Mertk to a RCS rat retina would result in correction of the RPE phagocytosis defect and preservation of photoreceptors. We used subretinal injection of a recombinant replication-deficient adenovirus encoding rat Mertk to deliver the gene to the eyes of young RCS rats. Electrophysiological assessment of animals 30 days after injection revealed an increased sensitivity of treated eyes to low-intensity light. Histologic and ultrastructural assessment demonstrated substantial sparing of photoreceptors, preservation of outer segment structure, and correction of the RPE phagocytosis defect in areas surrounding the injection site. Our results provide definitive evidence that mutation of Mertk underlies the RCS retinal dystrophy phenotype, and that the phenotype can be corrected by treatment of juvenile animals. To our knowledge, this is the first demonstration of complementation of both a functional cellular defect (phagocytosis) and a photoreceptor degeneration by gene transfer to the RPE. These results, together with the recent discovery of MERTK mutations in individuals with retinitis pigmentosa, emphasize the importance of the RCS rat as a model for gene therapy of diseases that arise from RPE dysfunction.

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

    Directory of Open Access Journals (Sweden)

    Baqarina Hadori

    2014-04-01

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

  15. Classical and modern power spectrum estimation for tune measurement in CSNS RCS

    International Nuclear Information System (INIS)

    Yang Xiaoyu; Xu Taoguang; Fu Shinian; Zeng Lei; Bian Xiaojuan

    2013-01-01

    Precise measurement of betatron tune is required for good operating condition of CSNS RCS. The fractional part of betatron tune is important and it can be measured by analyzing the signals of beam position from the appointed BPM. Usually these signals are contaminated during the acquisition process, therefore several power spectrum methods are used to improve the frequency resolution. In this article classical and modern power spectrum methods are used. In order to compare their performance, the results of simulation data and IQT data from J-PARC RCS are discussed. It is shown that modern power spectrum estimation has better performance than the classical ones, though the calculation is more complex. (authors)

  16. TMI-2 RCS activity and solids loading from aggressive defueling techniques

    International Nuclear Information System (INIS)

    Baston, V.F.; Hofstetter, K.J.

    1987-01-01

    One of the tasks performed in support of defueling operations has involved mechanical degradation of resolidified material (core crust layer) utilizing the core drilling equipment. Prior to actual drilling operations, an engineering estimate was made for the anticipated increase in radioactivity and particulate loading to the Three Mile Island Unit 2 (TMI-2) reactor coolant system (RCS). Predictions for RCS activity and particulate loading increases were important to evaluate the cleanup requirements for the defueling water cleanup system to minimize both the dose rates for defueling personnel and water turbidity

  17. Health trainers making a difference to mental health and wellbeing.

    Science.gov (United States)

    White, Judy; Bagnall, Anne-Marie; Trigwell, Joanne

    2015-05-01

    This short report explores the key findings from a review(1) of information on health trainers in 2013/2014 which had a particular focus on mental health and wellbeing. After summarising the key findings of the review, it focuses on mental health, briefly exploring the links between mental and physical health before discussing what differences engagement with a health trainer made to people's sense of self-efficacy and wellbeing. Health trainers are a non-clinical workforce introduced in 2004,(2) who receive training in competencies to enable them to support people in disadvantaged communities to improve their health.(3) The population groups or settings that health trainers focus on varies from service to service, but all work one-to-one, most spending at least an hour with a client at their first appointment, supporting and enabling them to decide what they want to do. The emphasis is on the client determining their own priorities and how to achieve them. Generally, health trainers see clients for a total of six sessions, where how to achieve goals and progress towards them is discussed. The Data Collection and Reporting System (DCRS) is used by approximately 60% of Health Trainer Services to record monitoring data. Around 90% of Health Trainer Services using DCRS record ethnographic data on health trainers and clients, plus the issues clients worked on and the progress they made. There is also a wide range of other data which can be recorded, including before and after mental health and wellbeing scores. We were given access to aggregate data in order to conduct an analysis. Descriptive statistics were generated to calculate percentage change pre- to post-intervention. A total of 1,377 (= 919 full time equivalents) health trainers were recorded in the DCRS system as working with 97,248 clients in England during 2013/2014. The health trainer model embodies the principle of lay support,(4) and services aim to recruit a high proportion of their staff from similar

  18. Manual de auditoría interna para Instituto de Altos Estudios Nacionales

    OpenAIRE

    Bungacho Lamar, Fredy, Dr.

    2010-01-01

    La Ley Orgánica de Administración Financiera y Control responsabiliza a cada institución del Estado la implementación y aplicación del Sistema de Control Interno con la finalidad de precautelar los recursos públicos. Este trabajo investigativo sirve como guía para unificar los procedimientos, en la ejecución de las Auditoría de los profesionales que integren la Unidad de auditoría Interna del Instituto de altos Estudios Nacionales. Este Manual de Auditoría Interna, se compone de 6 capí...

  19. Metodología para Auditorías de Ciberseguridad

    OpenAIRE

    Mejías Macías, Jaime

    2016-01-01

    Creación de una metodología para auditar la ciberseguridad en una entidad u organización. La metodología se centra en: -Plataformas y redes de comunicación que albergan los sistemas que pueden ser objeto de ciberataques.-Generación del Informe final de auditoría con su risk assesment. –Seguimiento de las recomendaciones emitidas por auditoría anteriormente. Para la ayuda el auditor a la hora de generar el informe, se ha realizado una interfaz que automatiza la creación de éste. Este TFG ha de...

  20. A Difficult Choice? : A study of which factors influence the choice of auditor

    OpenAIRE

    Embretzén, Johanna; Nilsson, Marie; Olofsson, Sandra

    2007-01-01

    Because all joint-stock companies in Sweden need to have an auditor we thought it would be interesting to study how companies choose their auditor and which factors influence their choice. Therefore our research question is: “Which factors influence joint-stock companies in their choice of auditor?” The main purpose of the study is to get a better and deeper understanding of the subject, in order to clarify the purpose we established three sub purposes: • Establish which determinants that pla...

  1. A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?

    OpenAIRE

    Garner, Dana Porter

    2008-01-01

    This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and li...

  2. Pengaruh Konflik Peran, Kelebihan Peran, Independensi, dan Kompetensi terhadap Kinerja Auditor dengan Kecerdasan Spiritual sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang)

    OpenAIRE

    Aprimulki, Endah; ', Kamaliah; Safitri, Devi

    2017-01-01

    This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purpos...

  3. Energy Auditor and Quality Control Inspector Competency Model

    Energy Technology Data Exchange (ETDEWEB)

    Head, Heather R [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Kurnik, Charles W [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Schroeder, Derek [U.S. Department of Energy; Cutchin, Kelly [Simonson Management Services

    2018-05-02

    The Energy Auditor (EA) and Quality Control Inspector (QCI) Competency model was developed to identify the soft skills, foundational competencies and define the levels of Knowledge, Skills, and Abilities (KSAs) required to successfully perform the tasks defined in the EA and QCI Job Task Analysis (JTAs), the U.S. Department of Energy (DOE) used the U.S. Department of Labor's (DOL) Competency Model Clearinghouse resources to develop a QCI and EA Competency Model. To keep the QCI and EA competency model consistent with other construction and energy management competency models, DOE and the National Renewable Energy Laboratory used the existing 'Residential Construction Competency Model' and the 'Advanced Commercial Building Competency Model' where appropriate.

  4. Cleared Hot: A Forward Air Control (Airborne) Concepts Trainer

    National Research Council Canada - National Science Library

    King, Gregory; Lakey, Charles

    2006-01-01

    With the aim of creating a skill trainer of conceptual knowledge, what is the development process for ensuring the correct set of objectives are determined, matched to appropriate technology, and implemented...

  5. Development Aspects of a Robotised Gait Trainer for Neurological Rehabilitation

    National Research Council Canada - National Science Library

    Schmidt, H

    2001-01-01

    .... Conventional training methods, e.g. treadmill training, require great physical effort from the therapists to assist the patient After the successful development and application of a mechanised gait trainer, a new research project...

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

    Directory of Open Access Journals (Sweden)

    Arywarti Marganingsih

    2010-06-01

    Full Text Available The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.

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

    Directory of Open Access Journals (Sweden)

    Angga Prasetyo

    2011-05-01

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

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

    DEFF Research Database (Denmark)

    Birkholm, Peter; Holm, Claus

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

  9. Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    An economic model by DeAngelo shows that the existence of client-specific quasi-rents impairs auditor independence. The provison of non-audit advisory services (NAS) increases quasi-rents, and thus it is a threat to independence. Recently, a number of changes have been made not only to the relevent...... international and US regulations, but also to the German regulations related to NAS. A large number of empirical studies have investigated the influence of NAS on the perceived auditor independence. Most of these studies were performed in Anglo-Saxon countries, particularly in the US, and a majority found...... a negative impact. Six studies are based on data from Germany. Most of them failed to find a significant negative impact on auditor's independence. German investors have not been surveyed so far. Thus an empirical investigation of the impact of NAS on investors' perceptions of auditor independence in Germany...

  10. Major Deficiencies Preventing Auditors From Rendering Audit Opinions on DOD General Fund Financial Statements

    National Research Council Canada - National Science Library

    Rauu, Russell

    1995-01-01

    .... We plan to issue a similar report each year. The audit objective was to identify and summarize the major deficiencies that prevented auditors from rendering audit opinions, other than disclaimers, on Army and Air Force general fund financial...

  11. The Financial Reporting Environment: the role of the media, regulators and auditors

    NARCIS (Netherlands)

    M. Koning (Miriam)

    2014-01-01

    markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

  12. Changes in intrinsic excitability of ganglion cells in degenerated retinas of RCS rats

    Directory of Open Access Journals (Sweden)

    Yi-Ming Ren

    2018-05-01

    Full Text Available AIM: To evaluate the intrinsic excitability of retinal ganglion cells (RGCs in degenerated retinas. METHODS: The intrinsic excitability of various morphologically defined RGC types using a combination of patch-clamp recording and the Lucifer yellow tracer in retinal whole-mount preparations harvested from Royal College of Surgeons (RCS rats, a common retinitis pigmentosa (RP model, in a relatively late stage of retinal degeneration (P90 were investigated. Several parameters of RGC morphologies and action potentials (APs were measured and compared to those of non-dystrophic control rats, including dendritic stratification, dendritic field diameter, peak amplitude, half width, resting membrane potential, AP threshold, depolarization to threshold, and firing rates. RESULTS: Compared with non-dystrophic control RGCs, more depolarizations were required to reach the AP threshold in RCS RGCs with low spontaneous spike rates and in RCS OFF cells (especially A2o cells, and RCS RGCs maintained their dendritic morphologies, resting membrane potentials and capabilities to generate APs. CONCLUSION: RGCs are relatively well preserved morphologically and functionally, and some cells are more susceptible to decreased excitability during retinal degeneration. These findings provide valuable considerations for optimizing RP therapeutic strategies.

  13. Polarized e-bunch acceleration at Cornell RCS: Tentative tracking simulations

    Energy Technology Data Exchange (ETDEWEB)

    Meot, F. [Brookhaven National Lab. (BNL), Upton, NY (United States); Ptitsyn, V. [Brookhaven National Lab. (BNL), Upton, NY (United States); Ranjbar, V. [Brookhaven National Lab. (BNL), Upton, NY (United States); Rubin, D. [Brookhaven National Lab. (BNL), Upton, NY (United States)

    2017-10-19

    An option as an injector into eRHIC electron storage ring is a rapid-cyclic synchrotron (RCS). Rapid acceleration of polarized electron bunches has never been done, Cornell synchrotron might lend itself to dedicated tests, which is to be first explored based on numerical investigations. This paper is a very preliminary introduction to the topic.

  14. A comparison on radar range profiles between in-flight measurements and RCS-predictions

    NARCIS (Netherlands)

    Heiden, R. van der; Ewijk, L.J. van; Groen, F.C.A.

    1998-01-01

    The validation of Radar Cross Section (RCS) prediction techniques against real measurements is crucial to acquire confidence in predictions when measurements are nut available. In this paper we present the results of a comparison on one-dimensional signatures, i.e. radar range profiles. The profiles

  15. Observations of a cold front with strong vertical undulations during the ARM RCS-IOP

    Energy Technology Data Exchange (ETDEWEB)

    Starr, D.O`C.; Whiteman, D.N. [Goddard Space Flight Center, Greenbelt, MD (United States); Melfi, S.H. [Univ. of Maryland, Baltimore, MD (United States)] [and others

    1996-04-01

    Passage of a cold front was observed on the night of April 14-15, 1994, during the Atmospheric Radiation Measurement (ARM) Remote Cloud Sensing (RCS) Intensive Observatios Period (IOP) at the Southern Great Plains Cloud and Radiation Testbed (CART) site near Lamont, Oklahoma. The observations are described.

  16. Investigation of 3-D RCS Image formation of ships using ISAR

    CSIR Research Space (South Africa)

    Lord, RT

    2006-05-01

    Full Text Available Conventional Inverse Synthetic Aperture Radar (ISAR) utilises the rotational motion of a target such as a ship or an aircraft to obtain a 2-D image of the target’s radar cross section (RCS) profile from a coherent radar system. This concept can...

  17. Layer-specific blood-flow MRI of retinitis pigmentosa in RCS rats☆

    Science.gov (United States)

    Li, Guang; Garza, Bryan De La; Shih, Yen-Yu I.; Muir, Eric R.; Duong, Timothy Q.

    2013-01-01

    The Royal College of Surgeons (RCS) rat is an established animal model of retinitis pigmentosa, a family of inherited retinal diseases which starts with loss of peripheral vision and progresses to eventual blindness. Blood flow (BF), an important physiological parameter, is intricately coupled to metabolic function under normal physiological conditions and is perturbed in many neurological and retinal diseases. This study reports non-invasive high-resolution MRI (44 × 44 × 600 μm) to image quantitative retinal and choroidal BF and layer-specific retinal thicknesses in RCS rat retinas at different stages of retinal degeneration compared with age-matched controls. The unique ability to separate retinal and choroidal BF was made possible by the depth-resolved MRI technique. RBF decreased with progressive retinal degeneration, but ChBF did not change in RCS rats up to post-natal day 90. We concluded that choroidal and retinal circulations have different susceptibility to progressive retinal degeneration in RCS rats. Layer-specific retinal thickness became progressively thinner and was corroborated by histological analysis in the same animals. MRI can detect progressive anatomical and BF changes during retinal degeneration with laminar resolution. PMID:22721720

  18. Layer-specific blood-flow MRI of retinitis pigmentosa in RCS rats.

    Science.gov (United States)

    Li, Guang; De La Garza, Bryan; Shih, Yen-Yu I; Muir, Eric R; Duong, Timothy Q

    2012-08-01

    The Royal College of Surgeons (RCS) rat is an established animal model of retinitis pigmentosa, a family of inherited retinal diseases which starts with loss of peripheral vision and progresses to eventual blindness. Blood flow (BF), an important physiological parameter, is intricately coupled to metabolic function under normal physiological conditions and is perturbed in many neurological and retinal diseases. This study reports non-invasive high-resolution MRI (44 × 44 × 600 μm) to image quantitative retinal and choroidal BF and layer-specific retinal thicknesses in RCS rat retinas at different stages of retinal degeneration compared with age-matched controls. The unique ability to separate retinal and choroidal BF was made possible by the depth-resolved MRI technique. RBF decreased with progressive retinal degeneration, but ChBF did not change in RCS rats up to post-natal day 90. We concluded that choroidal and retinal circulations have different susceptibility to progressive retinal degeneration in RCS rats. Layer-specific retinal thickness became progressively thinner and was corroborated by histological analysis in the same animals. MRI can detect progressive anatomical and BF changes during retinal degeneration with laminar resolution. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. Dynamic RCS Simulation of a Missile Target Group Based on the High-frequency Asymptotic Method

    Directory of Open Access Journals (Sweden)

    Zhao Tao

    2014-04-01

    Full Text Available To simulate dynamic Radar Cross Section (RCS of missile target group, an efficient RCS prediction approach is proposed based on the high-frequency asymptotic theory. The minimal energy trajectory and coordinate transformation is used to get trajectories of the missile, decoys and roll booster, and establish the dynamic scene for the separate procedure of the target group, and the dynamic RCS including specular reflection, edge diffraction and multi-reflection from the target group are obtained by Physical Optics (PO, Equivalent Edge Currents (EEC and Shooting-and-Bouncing Ray (SBR methods. Compared with the dynamic RCS result with the common interpolation method, the proposed method is consistent with the common method when the targets in the scene are far away from each other and each target is not sheltered by others in the incident direction. When the target group is densely distributed and the shelter effect can not be neglected, the interpolation method is extremely difficult to realize, whereas the proposed method is successful.

  20. Glow experiment documentation of OMS/RCS pod and vertical stabilizer

    Science.gov (United States)

    1982-01-01

    Glow experiment documentation of one of the orbital maneuvering system (OMS) reaction control system (RCS) pods and a portion of the vertical stabilizer shows chemoluminescent effectresulting from atomic oxygen impacting the spacecraft and building to the point that the atomic oxygen atoms combine to form molecules of oxygen. The Image Intensifier on NIKON 35mm camera was used to record the glow.

  1. Glow experiment documentation of OMS/RCS pods and vertical stabilizer

    Science.gov (United States)

    1982-01-01

    Glow experiment documentation of orbital maneuvering system (OMS) reaction control system (RCS) pods and vertical stabilizer shows chemo-luminescent effect resulting from atomic oxygen impacting the spacecraft and building to the point that the atomic oxygen atoms combine to form molecules of oxygen. Image intensifier on NIKON 35mm camera was used to record glow on vertical tail and OMS pods.

  2. Training the trainers: beyond providing a well-received course.

    Science.gov (United States)

    Blitz, Julia; Edwards, Jill; Mash, Bob; Mowle, Steve

    2016-09-01

    The Royal College of General Practitioners in partnership with the South African Academy of Family Physicians obtained funding to run a series of 'Training the Trainers' courses for trainers of family medicine registrars, with a view to strengthening clinical supervision of postgraduate registrars. The authors wanted to establish whether it was worthwhile for the course to be provided on an ongoing basis after the funded project was completed. Development of a pilot tool for evaluation visits after a faculty development course. The authors developed a pre-visit pack and conducted five site visits to registrar trainers who had been on the course between 12 and 24 months earlier. Before the series of visits and after each visit we debriefed and modified our approach. Optimising the use of the pre-visit pack will require greater orientation of the trainer. Administrative support for the visits will be vital. The visits were experienced very positively. However, in a context in which these visits are not the norm, the trainers need support and encouragement to participate in an activity which made them feel quite vulnerable. The tool enabled course participants to show evidence of their behaviour change, enabled their colleagues to report on the impact on their own teaching practices, and enabled registrars to voice their opinions of their trainer's supervision skills. A post-course formative evaluation visit has the potential to catalyse the impact of the training course. It will be necessary to train the family physicians who conduct these visits.

  3. An Onboard ISS Virtual Reality Trainer

    Science.gov (United States)

    Miralles, Evelyn

    2013-01-01

    Prior to the retirement of the Space Shuttle, many exterior repairs on the International Space Station (ISS) were carried out by shuttle astronauts, trained on the ground and flown to the Station to perform these specific repairs. With the retirement of the shuttle, this is no longer an available option. As such, the need for ISS crew members to review scenarios while on flight, either for tasks they already trained for on the ground or for contingency operations has become a very critical issue. NASA astronauts prepare for Extra-Vehicular Activities (EVA) or Spacewalks through numerous training media, such as: self-study, part task training, underwater training in the Neutral Buoyancy Laboratory (NBL), hands-on hardware reviews and training at the Virtual Reality Laboratory (VRLab). In many situations, the time between the last session of a training and an EVA task might be 6 to 8 months. EVA tasks are critical for a mission and as time passes the crew members may lose proficiency on previously trained tasks and their options to refresh or learn a new skill while on flight are limited to reading training materials and watching videos. In addition, there is an increased need for unplanned contingency repairs to fix problems arising as the Station ages. In order to help the ISS crew members maintain EVA proficiency or train for contingency repairs during their mission, the Johnson Space Center's VRLab designed an immersive ISS Virtual Reality Trainer (VRT). The VRT incorporates a unique optical system that makes use of the already successful Dynamic On-board Ubiquitous Graphics (DOUG) software to assist crew members with procedure reviews and contingency EVAs while on board the Station. The need to train and re-train crew members for EVAs and contingency scenarios is crucial and extremely demanding. ISS crew members are now asked to perform EVA tasks for which they have not been trained and potentially have never seen before. The Virtual Reality Trainer (VRT

  4. Faktor-Faktor Yang Mempengaruhi Perilaku Auditor Dalam Penghentian Prematur Atas Prosedur Audit

    OpenAIRE

    Putriana, Astia; Respati, Novita Weningtyas; Chairina, Chairina

    2015-01-01

    The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan an...

  5. La Formación del Juicio Profesional: las Diferencias Individuales del Auditor

    Directory of Open Access Journals (Sweden)

    Guillermo Sierra Molina

    2002-12-01

    Full Text Available Este artículo muestra los resultados de un trabajo empírico cuyo objetivo es conocer la relación existente entre las características individuales del auditor y los factores que predominan en su formulación del juicio preliminar de importancia relativa. Mediante la utilización de técnicas cuantitativas de investigación se diseñó un estudio considerando como variables de diferencia individual, por un lado, el perfil de personalidad del auditor medido a través del MBTI, y por otro lado, variables demográficas, profesionales y éticas. De acuerdo con los resultados obtenidos en anteriores investigaciones encontramos la existencia de un tipo de personalidad que predomina en la población de auditores de cuentas en España. Por el contrario, estos resultados no nos permiten concluir la existencia de una relación significativa entre el perfil de personalidad del auditor y la ponderación que realiza de los factores -cuantitativos y cualitativos- considerados en la valoración del umbral de importancia relativa.This paper is an empirical study which goal is to know the relationship between individual characteristics of the auditor and the factors that shows their preliminary materiality judgement. For this study, we have used quantitative method of research, using like variable auditor's personality type, in a hand, as is the MBTI and, in other hand, demographics, professionals and ethics variables. According to previous research, we find a determinate type of personality between Spanish auditors. However, our findings, don't permit to see any significant relationship between the auditor's personality type and the valuation of the another factors (quantitative and qualitative which we are used to measure the preliminary materiality judgement.

  6. Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit

    OpenAIRE

    Astia Putriana; Novita Weningtyas Respati; Chairina Chairina

    2016-01-01

    The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan an...

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

    OpenAIRE

    Yendrawati, Reni; Putri, Wenny Hartanti

    2016-01-01

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

  8. Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

    OpenAIRE

    Wardoyo, Trimanto S; Lena

    2011-01-01

    Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and wh...

  9. Analisis Fungsi Dan Kedudukan Internal Auditor Pada Call Center PT. Telkomsel Medan

    OpenAIRE

    Yanti, Devi

    2011-01-01

    A plan in a company is very essential , because in the fact a plan have more function than the other manager functions. Technic method of collecting data use in research is interview, and reference. From the result of research that internal auditor function in the company examination of activities in order suitable with the rule. In this case the internal auditor need independency for opinion in order the best report can be the result and the monitoring will be success. ...

  10. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013

    Energy Technology Data Exchange (ETDEWEB)

    Owens, C. M.

    2013-09-01

    The development of job/task analyses (JTAs) is one of three components of the Guidelines for Home Energy Professionals project and will allow industry to develop training resources, quality assurance protocols, accredited training programs, and professional certifications. The Multifamily Energy Auditor JTA identifies and catalogs all of the tasks performed by multifamily energy auditors, as well as the knowledge, skills, and abilities (KSAs) needed to perform the identified tasks.

  11. Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia

    OpenAIRE

    Andika Pradana; Imam Salehudin

    2015-01-01

    This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation M...

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

    OpenAIRE

    Cardos Vasile - Daniel

    2011-01-01

    Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

  13. Pengaruh Stres Kerja Terhadap Motivasi Dan Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan

    OpenAIRE

    Timbul Sinaga; Mutiara Sinambela

    2013-01-01

    The purpose of this research is to find out the influence of the employee stress on motivation and auditor performance in Public Accountant Firms in Medan. The type of this research is descriptive correlational between variables applying the census method in collecting the primary data through the use of questionnaires to 45 respondents that work for 20 Public Accountant Firm. The conclusions of the research are: (1) the employee stress influences the employee motivation and auditor performan...

  14. Pengaruh Kompleksitas Tugas dan Locus Of Control Terhadap Hubungan Antara Gaya Kepemimpinan dan Kepuasan Kerja Auditor

    OpenAIRE

    Engko, Cecilia; Gudono, Gudono

    2009-01-01

    This research examined the effect of task complexity and locus of control to relationship between leadership style and job satisfaction. This research applies leadership style with contingency approach and Path Goal Theory of Leadership. The sampling technique is purposive sampling. Data collected by sending questionnaire direct to various public accountant offices (KAP). The respondents are junior auditors in Surabaya, Semarang and Yogyakarta. The junior auditors partici¬pated in this resear...

  15. The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

    Directory of Open Access Journals (Sweden)

    Wali Saputra

    2015-08-01

    Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

  16. Share buybacks and the auditor's responsibilities with regard to the going concern concept

    OpenAIRE

    2012-01-01

    M.Comm. The purpose of this dissertation is to determine the role and responsibility of the auditor in assessing the going concern status of South African companies implementing buybacks. The provisions of current legislation in this regard, including the Companies Act and the JSE Listing Requirements will be discussed and the question of whether the current status of the auditor's involvement in the buyback process is sufficient will be explored. Furthermore, since no specific requirement...

  17. Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor

    OpenAIRE

    Rosally, Catherina

    2015-01-01

    The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity ro...

  18. The role of financial auditor in detecting and reporting fraud and error

    OpenAIRE

    Bunget, Ovidiu-Constantin

    2009-01-01

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

  19. The implementing of the training, examination and qualification for QA auditor

    International Nuclear Information System (INIS)

    Ma Xiaozheng; Han Peicong; Zhang Zhongyuan; Zhu Guoliang

    2007-01-01

    China Power Investment Corporation has implemented the training, examination and qualification for QA auditor based on the related requirements of the nuclear safety documents. The bases, planning of the procedure, implementing procedure and suggestions for implementing the training, examination and qualification are described in this article. That can be used as the reference for implementing the training, examination and qualification for QA auditor, as well as for establishment of the related guide. (authors)

  20. Bcl-2 expression during the development and degeneration of RCS rat retinae.

    Science.gov (United States)

    Sharma, R K

    2001-12-14

    In various hereditary retinal degenerations, including that in Royal College of Surgeons (RCS) rats, the photoreceptors ultimately die by apoptosis. Bcl-2 is one of the genes, which regulates apoptosis and is thought to promote survival of cells. This study has investigated the developmental expression of Bcl-2 in RCS rat, which is a well-studied animal model for hereditary retinal degeneration. An antibody against Bcl-2 was used for its immunohistochemical localization in dystrophic RCS rat retinae from postnatal (PN) days 4, 7, 13, 35, 45, 70, 202 and 14 months. Results were compared with Bcl-2 localization in congenic non-dystrophic rats from PN 4, 7, 13, 44, 202 and 14 months. Bcl-2 immunoreactivity in non-dystrophic retinae was already present in PN 4 retinae in the nerve fiber layer (presumably in the endfeet of immature Müller cells) and in the proximal parts of certain radially aligned neuroepithelial cells/immature Müller cell radial processes. With increasing age the immunoreactivity in relatively more mature Müller cell radial processes spread distally towards the outer retina and between PN 13 and 44 it reached the adult distribution. No cell bodies in the ganglion cell layer were found to be immunoreactive. Expression of Bcl-2 immunoreactivity in dystrophic RCS rat retinae closely resembled that of non-dystrophic retinae. No immunoreactivity was seen in photoreceptors or retinal pigment epithelium in dystrophic or non-dystrophic retinae. In conclusion, Bcl-2 expression is not altered, either in terms of its chronology or the cell type expressing it, during retinal degeneration in RCS rats.

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

    Directory of Open Access Journals (Sweden)

    Cristian Baú Dal Magro

    2017-07-01

    Full Text Available Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.

  2. Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Sansaloni Butar-Butar

    2016-06-01

    Full Text Available Merge rof Pricewaterhouse and Coopers & Lybrands that occurred in 1998 creates PricewaterhouseCoopers as the biggest accounting firm in history. Conceptually and supported by previous empirical result firm size is expected to be positively correlated with audit quality. Large accounting firms have financial ability to improve its auditors skill and can act more independently because major part of their income do not come from one or two clients. They spend huge investment in audit technology as well. However, this positive relationship only applies to environments where punishment is strictly imposed on audit failure. Unlike their counterparts in the United States and Europe, auditors working in Indonesia rarely face legal issues related to the audit assignment. In addition, empirical studies in Indonesia have always classified local auditors as Big N auditors if they affiliate with one of Big N auditors assuming same quality with that of Big N auditors. This assumption does not necessarily hold. Therefore, in the context of Indonesia environtments, this study predicts PricewaterhouseCoopers merger does not affect the quality of the audit. Using abnormal accruals as a proxy for audit quality, the results show that after the merger audit quality has declined significantly.

  3. Auditoría externa: responsabilidades cuando se trabaja con otros profesionales

    Directory of Open Access Journals (Sweden)

    Padin, María Belén

    2008-11-01

    Full Text Available Cuando un Contador Público es contratado como auditor externo se compromete a emitir un informe en el cual expresará su opinión sobre los estados contables del ente (puede suceder que el auditor finalmente deba abstenerse de opinar, pero esta es una excepción, ya que lo normal es que cuando se requieren los servicios de un auditor se espera que emita un informe. Al aceptar ser designado como auditor externo, el contador público acepta también las responsabilidades que recaen sobre él. Que son inherentes a su desempeño profesional y que están regidas por las normas profesionales dentro de las cuales debe encuadrar su actividad. A lo largo de este trabajo, se estudiará qué responsabilidades recaen sobre el auditor cuando actúa en colaboración con otros profesionales. Los casos específicos que se estudiarán son: 1 responsabilidad por la utilización del trabajo de otro auditor; 2 consideración del trabajo de auditoria interna; y 3 utilización del trabajo de un experto. Para ello se mencionarán las normas internacionales de auditoria (NIA que tratan cada tema en específico, y alguna norma en particular que exista de otro organismo al respecto.

  4. An examination of actual fraud cases with a focus on the auditor's responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  5. The Impact of Board Interlocks on Auditor Choice and Audit Fees

    DEFF Research Database (Denmark)

    Riise Johansen, Thomas; Pettersson, Kim

    2013-01-01

    Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings/Insight The ......Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings....../Insight The paper finds clear evidence that non-executive directors draw on their networks to impact auditor choice, and evidence that clients pay an audit fee premium when non-executive directors are connected to audit firms outside the focal company. The relationship between non-executive directors and auditors...... of the non-executive director–auditor relationship and the role that board networks have in governing auditor choice decisions. The study identifies interlocks as an infrastructure for differentiation in the audit market and determines that such differentiation is associated with an audit fee premium...

  6. Auditor recommendations resulting from three clinical audit rounds in Finnish radiology units.

    Science.gov (United States)

    Miettunen, Kirsi; Metsälä, Eija

    2017-06-01

    Background The purpose of clinical audits performed in radiology units is to reduce the radiation dose of patients and staff and to implement evidence-based best practices. Purpose To describe auditor recommendations in three Finnish clinical audit rounds performed in 2002-2014, and to determine if auditor recommendations have had any impact on improving medical imaging practice. Material and Methods The retrospective observational study was performed in radiology units holding a radiation safety license issued by the Finnish Radiation and Nuclear Safety Authority. The data comprised a systematic sample (n = 120) of auditor reports produced in three auditing rounds in these units during the years 2002-2014. The data were analyzed by descriptive methods and by using the Friedman two-way ANOVA test. Results The number of auditor recommendations given varied between clinical audit rounds and according to the type of imaging unit, as well as according to calculation method. Proportionally, the most recommendations in all three clinical audit rounds were given about defining and using quality assurance functions and about guidelines and practices for carrying out procedures involving radiation exposure. Demanding radiology units improved their practices more than basic imaging units towards the third round. Conclusion Auditor recommendations help to address the deficiencies in imaging practices. There is a need to develop uniform guidelines and to provide tutoring for clinical auditors in order to produce comparable clinical audit results.

  7. An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  8. The analysis of SCS return momentum effects on the RCS water level during mid-loop operations

    Energy Technology Data Exchange (ETDEWEB)

    swang Seo, J.; Young Yang, J.; Tack Hwang, S. [Seoul National Univ. (Korea, Republic of)

    1995-09-01

    An accurate prediction of Reactor Coolant System (RCS) water levels is of importance in the determination of allowable operating range to ensure the safety during the mid-loop operations. However, complex hydraulic phenomena induced by Shutdown Cooling System (SCS) return momentum cause different water levels from those in the loop where the water level indicators are located. This was apparantly observed at the pre-core cold hydro test of the Younggwang Nuclear Unit 3 (YGN 3) in Korea. In this study, in order to analytically understand the effect of the SCS return momentum on the RCS water level and its general trend, a model using one-dimensional momentum equation, hydraulic jump, Bernoulli equation, flow resistance coefficient, and total water volume conservation has been developed to predict the RCS water levels at various RCS locations during the mid-loop conditions and the simulation results were compared with the test data. The analysis shows that the hydraulic jump in the operating cold legs in conjunction with the momentum loss throughout the RCS is the main cause creating the water level differences at various RCS locations. The prediction results provide good explanations for the test data and show the significant effect of the SCS return momentum on the RCS water levels.

  9. The analysis of SCS return momentum effects on the RCS water level during mid-loop operations

    International Nuclear Information System (INIS)

    swang Seo, J.; Young Yang, J.; Tack Hwang, S.

    1995-01-01

    An accurate prediction of Reactor Coolant System (RCS) water levels is of importance in the determination of allowable operating range to ensure the safety during the mid-loop operations. However, complex hydraulic phenomena induced by Shutdown Cooling System (SCS) return momentum cause different water levels from those in the loop where the water level indicators are located. This was apparantly observed at the pre-core cold hydro test of the Younggwang Nuclear Unit 3 (YGN 3) in Korea. In this study, in order to analytically understand the effect of the SCS return momentum on the RCS water level and its general trend, a model using one-dimensional momentum equation, hydraulic jump, Bernoulli equation, flow resistance coefficient, and total water volume conservation has been developed to predict the RCS water levels at various RCS locations during the mid-loop conditions and the simulation results were compared with the test data. The analysis shows that the hydraulic jump in the operating cold legs in conjunction with the momentum loss throughout the RCS is the main cause creating the water level differences at various RCS locations. The prediction results provide good explanations for the test data and show the significant effect of the SCS return momentum on the RCS water levels

  10. Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas oleh Auditor pada Kap di Surabaya

    OpenAIRE

    DESIANA,

    2012-01-01

    Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor's duty to determine the materiality level judgement client's financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor's can be influe...

  11. Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

    Directory of Open Access Journals (Sweden)

    Oluwatoyin Muse Johnson Popoola

    2014-10-01

    Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria

  12. Studi Analisis Varians Ranking Dua- Arah Friedman terhadap Kompetensi Dimensi Pengetahuan Auditor di Kantor Akuntan Publik Jakarta

    OpenAIRE

    Ratnawati, Ratnawati; Samosir, Perak

    2012-01-01

    In conducting the auditing, the auditor should have the competence dimension of knowledge. It can be analyzed through therespondent's answers to the statements relating to the competence dimension of knowledge of an auditor. The purpose of this studyis to see if there is a statement to the effect of the respondent's answer and whether there is a correlation between the grain statements.The method used analysis of auditor competence dimension of knowledge in performing auditing and other data ...

  13. 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...

  14. Sources of practice knowledge among Australian fitness trainers.

    Science.gov (United States)

    Bennie, Jason A; Wiesner, Glen H; van Uffelen, Jannique G Z; Harvey, Jack T; Biddle, Stuart J H

    2017-12-01

    Few studies have examined the sources of practice knowledge fitness trainers use to inform their training methods and update knowledge. This study aims to describe sources of practice knowledge among Australian fitness trainers. In July 2014, 9100 Australian fitness trainers were invited to complete an online survey. Respondents reported the frequency of use of eight sources of practice knowledge (e.g. fitness magazines, academic texts). In a separate survey, exercise science experts (n = 27) ranked each source as either (1) 'high-quality' or (2) 'low-quality'. Proportions of users of 'high-quality' sources were calculated across demographic (age, sex) and fitness industry-related characteristics (qualification, setting, role). A multivariate logistic regression analysis assessed the odds of being classified as a user of high-quality sources, adjusting for demographic and fitness industry-related factors. Out of 1185 fitness trainers (response rate = 13.0%), aged 17-72 years, 47.6% (95% CI, 44.7-50.4%) were classified as frequent users of high-quality sources of practice knowledge. In the adjusted analysis, compared to trainers aged 17-26 years, those aged ≥61 years (OR, 2.15; 95% CI, 1.05-4.38) and 40-50 years (OR, 1.54; 95% CI, 1.02-2.31) were more likely to be classified as a user of high-quality sources. When compared to trainers working in large centres, those working in outdoor settings (OR, 1.81; 95% CI, 1.23-2.65) and medium centres (OR, 1.59; 95% CI, 1.12-2.29) were more likely to be classified as users of high-quality sources. Our findings suggest that efforts should be made to improve the quality of knowledge acquisition among Australian fitness trainers.

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

    Directory of Open Access Journals (Sweden)

    Komang Adi Kurniawan Saputra

    2012-04-01

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

  16. Planificación de auditoría de las cuentas anuales: Transportes Huelva S.L.

    OpenAIRE

    Sánchez Morote, Ignacio

    2016-01-01

    La planificación de una auditoría es la fase más importante del trabajo del auditor. Basándonos en las NIA-ES determinaremos el riesgo de auditoría, la extensión y alcance del trabajo de auditoría a realizar. Gracias a la planificación solucionaremos errores potenciales, determinaremos las áreas más significativas y organizaremos el trabajo en el tiempo de manera eficaz y eficiente. Con todo ello, podremos obtener resultados que nos servirán en un futuro para expresar nuestra opinión co...

  17. Auditorías tecnológicas

    Directory of Open Access Journals (Sweden)

    Carlos Alberto Garzón Gaitán

    2002-05-01

    Full Text Available Dominar herramientas metodológicas probadas es una competencia por construir en los ingenieros en su papel permanente de crear valor en la producción o en los servicios. Parte de sus competencias medulares consiste en el dominio de las tecnologías que se usan en la empresa, pero también asegurar que realmente éstas estén aportando al logro de la misión de la organización y agregando valor al producto o al servicio. Dominio y garantía de valor agregado pueden no ser suficientes en medio de una rivalidad que crece todos los días. Por esto los ingenieros deben asegurar que dichas tecnologías sean realmente competitivas y, si es posible, mejorarlas e innovarlas. Una metodología útil para estos propósitos es la de auditoría tecnológica, y aunque existen muchas maneras de abordarla, se presenta aquí una de sus expresiones, probada varias veces por el autor. Estas metodologías deben ser gestionadas por personas de amplia experiencia, pero la experiencia no emerge si no se actúa sobre las organizaciones y los procesos. Mañana puede ser tarde para comenzar a hacerlo.

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

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-01-01

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

  19. A mechanized gait trainer for restoration of gait.

    Science.gov (United States)

    Hesse, S; Uhlenbrock, D

    2000-01-01

    The newly developed gait trainer allows wheel-chair-bound subjects the repetitive practice of a gait-like movement without overstressing therapists. The device simulates the phases of gait, supports the subjects according to their abilities, and controls the center of mass (CoM) in the vertical and horizontal directions. The patterns of sagittal lower limb joint kinematics and of muscle activation for a normal subject were similar when using the mechanized trainer and when walking on a treadmill. A non-ambulatory hemiparetic subject required little help from one therapist on the gait trainer, while two therapists were required to support treadmill walking. Gait movements on the trainer were highly symmetrical, impact free, and less spastic. The vertical displacement of the CoM was bi-phasic instead of mono-phasic during each gait cycle on the new device. Two cases of non-ambulatory patients, who regained their walking ability after 4 weeks of daily training on the gait trainer, are reported.

  20. The reactor trainer: state-of-the-art classroom learning

    International Nuclear Information System (INIS)

    Stater, R.G.

    1996-01-01

    The Reactor Trainer is a professional, PC based, graphically enhanced, training resource specifically developed and customized for Class Room teaching of and learning about, reactor behavior. This unique, and focused, learning-target sets The Trainer apart from the panorama of the more common PC plant simulator. Its educational scope extends along a logical learning path, starting with important fundamental behavioral concepts of delayed neutrons, neutron multiplying factors, and reactor rate, moving to simple reactor transients in real time, and culminating with more complex operational evolutions. The Trainer empowers the Instructor with a dynamic Class Room demonstrator and the student with a superior hands-on learning tool. The Trainer's versatility encompasses a wide variety of educational needs, including initial operator training, requalification training, Shift Technical Advisor training, and other advanced or specialized training. In addition, The Reactor Trainer enhances prerequisite preparation of operator candidates for full-scale control room training and, in so doing, PC economics relieves full-scale simulator hours. (author)

  1. Laparoscopic virtual reality simulator and box trainer in gynecology.

    Science.gov (United States)

    Akdemir, Ali; Sendağ, Fatih; Oztekin, Mehmet K

    2014-05-01

    To investigate whether a virtual reality simulator (LapSim) and traditional box trainer are effective tools for the acquisition of basic laparoscopic skills, and whether the LapSim is superior to the box trainer in surgical education. In a study at Ege University School of Medicine, Izmir, Turkey, between September 2008 and March 2013, 40 first- and second-year residents were randomized to train via the LapSim or box trainer for 4 weeks, and 20 senior residents were allocated to a control group. All 3 groups performed laparoscopic bilateral tubal ligation. Video records of each operation were assessed via the general rating scale of the Objective Structured Assessment of Laparoscopic Salpingectomy and by operation time in seconds. Compared with the control group, the LapSim and box trainer groups performed significantly better in total score (Peducation. Training with a virtual reality simulator or box trainer should be considered before actual laparoscopic procedures are carried out. Copyright © 2014 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  2. Evaluation of a novel high-fidelity epistaxis task trainer.

    Science.gov (United States)

    Scott, Grace M; Roth, Kathryn; Rotenberg, Brian; Sommer, Doron D; Sowerby, Leigh; Fung, Kevin

    2016-07-01

    To assess the efficacy of a novel high-fidelity epistaxis simulator in teaching epistaxis management to junior otolaryngology head and neck surgery residents. Prospective cohort study. A novel high-fidelity epistaxis task trainer was developed using a cadaver head, intravenous tubing, and a food coloring-filled saline bag to emulate blood. Learners were instructed on two techniques of nasal packing (formal nasal pack and nasal tampon) for the management of epistaxis using the task trainer. Learners were videotaped attempting to pack the nose of the task trainer pre- and postintervention (verbal instruction, and practice time with task trainer). Five board-certified otolaryngologists (blinded to pre- and postintervention status) evaluated the packing technique using standardized subjective outcome measures. There were 13 junior otolaryngology residents enrolled in the study. This cohort showed a statistically significant increase in global rating scores (P epistaxis simulator has been successful in teaching and the practical application of various skills in epistaxis management. This task trainer appears to confer an educational benefit in technical skills acquisition in novice learners. Further studies are needed to determine long-term skill retention. Simulation is a promising educational adjunct that effectively enhances epistaxis management skills acquisition while maximizing patient safety. NA. Laryngoscope, 126:1501-1503, 2016. © 2015 The American Laryngological, Rhinological and Otological Society, Inc.

  3. Ultra-Wideband RCS Reduction and Gain Enhancement of Aperture-Coupled Antenna Based on Hybrid-FSS

    Directory of Open Access Journals (Sweden)

    L. L. Cong

    2017-12-01

    Full Text Available A novel design of aperture-coupled microstrip antenna with ultra-wideband low radar cross section (RCS is proposed. Hybrid frequency selective surface (FSS structures consisting of two kinds of polarization-dependent folded split ring resonators (PDFSRRs and square patches are utilized to replace the conventional metallic ground. By orthogonally arranging the PDFSRRs in a chessboard-like configuration, the band-stop characteristic contributes to the gain enhancement, while the zero degree points of reflection phase and wave-transmission characteristic are utilized to achieve RCS reduction both in-band and out-of-band. Furthermore, with square patches periodically etched on the bottom of FSS structure, a new zero degree reflection phase is introduced to enhance the effect of RCS reduction. Full wave simulations and measurements demonstrate that the proposed antenna achieves RCS reduction from 1 GHz to 18 GHz and gain enhancement compared with traditional microstrip antenna.

  4. Convergencia de normas internacionales de auditoría y aseguramiento en las PYMES colombianas y su relación con los riesgos asumidos por los auditores

    Directory of Open Access Journals (Sweden)

    Adriana Patricia Leuro Carvajal

    2016-01-01

    Full Text Available El artículo reexiona sobre el proceso de convergencia de las normas internacionales de auditoría y de aseguramiento, enfatizando en las Pequeñas y medianas empresas de Colombia, en adelante Pymes, y su relación con los riesgos asumidos por los auditores internos y externos. Revisa los roles legítimos establecidos por la Administración de Riesgos Empresariales – ERM, como son la evaluación de información y la consultoría de empresas. Profundiza en la observancia del código de ética de IFAC y sus principios fundamentales, relacionando la idoneidad del auditor como empresario y el impacto que el concepto pudiera tener en las organizaciones empresariales. Para este n, fueron revisados textos de IFAC, IASB, COSO e INTOSAI. Enseguida, se proponen conclusiones con base en el análisis de la información observada, mencionando asuntos que las Pymes pudieran tener en cuenta al asumir un proceso de convergencia, igual se aportan ideas para robustecer la implementación de las diferentes etapas del proceso en las compañías que lo quieren aplicar y plantea tareas que deberían realizar los auditores. Esto a n de disminuir la asunción de riesgos a los que pudieran estar expuestas las empresas de auditoría en sus roles de evaluación y consultoría, y de las empresas que las contratan.

  5. Changes of the vasculature and innervation in the anterior segment of the RCS rat eye.

    Science.gov (United States)

    May, Christian Albrecht

    2011-12-01

    Investigating the anterior eye segment vasculature and innervation of dystrophic RCS rats, two major unique findings were observed: in the iris, young adult animals with retinal dystrophy showed an increase in substance P nerve fibres and a dilation of arterioles and capillaries. This finding continued during ageing. In the pars plana region, the surface covered by venules decreased continuously with age. In older animals, this decrease was parallelled by a local decrease of sympathetic TH-positive nerve fibres supplying these venules. For both conditions, no comparable data exists so far in the literature. They might point to a unique situation in the anterior eye segment of the dystrophic RCS rat. Copyright © 2011 Elsevier Ltd. All rights reserved.

  6. Seismic analysis of APR1400 RCS for site envelope using big mass method

    International Nuclear Information System (INIS)

    Kim, J. Y.; Jeon, J. H.; Lee, D. H.; Park, S. H.

    2002-01-01

    One of design concepts of APR1400 is the site envelope considering various soil sites as well as rock site. The KSNP's are constructed on the rock site where only the translational excitations are directly transferred to the plant. On the other hand, the rotational motions affect the responses of the structures in the soil cases. In this study, a Big Mass Method is used to consider rotational motions as excitations at the foundation in addition to translational ones to obtain seismic responses of the APR1400 RCS main components. The seismic analyses for the APR1400 excited simultaneously by translation and rotational motions were performed. The results show that the effect of soil sites is not significant for the design of main components and supports of the RCS, but it may be considerable for the design of reactor vessel internals, piping, and nozzles which have lower natural frequencies

  7. Regulations, Codes, and Standards (RCS) Template for California Hydrogen Dispensing Stations

    Energy Technology Data Exchange (ETDEWEB)

    Rivkin, C.; Blake, C.; Burgess, R.; Buttner, W.; Post, M.

    2012-11-01

    This report explains the Regulations, Codes, and Standards (RCS) requirements for hydrogen dispensing stations in the State of California. The reports shows the basic components of a hydrogen dispensing station in a simple schematic drawing; the permits and approvals that would typically be required for the construction and operation of a hydrogen dispensing station; and a basic permit that might be employed by an Authority Having Jurisdiction (AHJ).

  8. Alterations in NMDA receptor expression during retinal degeneration in the RCS rat.

    Science.gov (United States)

    Gründer, T; Kohler, K; Guenther, E

    2001-01-01

    To determine how a progressive loss of photoreceptor cells and the concomitant loss of glutamatergic input to second-order neurons can affect inner-retinal signaling, glutamate receptor expression was analyzed in the Royal College of Surgeons (RCS) rat, an animal model of retinitis pigmentosa. Immunohistochemistry was performed on retinal sections of RCS rats and congenic controls between postnatal (P) day 3 and the aged adult (up to P350) using specific antibodies against N-methyl-D-aspartate (NMDA) subunits. All NMDA subunits (NR1, NR2A-2D) were expressed in control and dystrophic retinas at all ages, and distinct patterns of labeling were found in horizontal cells, subpopulations of amacrine cells and ganglion cells, as well as in the outer and inner plexiform layer (IPL). NRI immunoreactivity in the inner plexiform layer of adult control retinas was concentrated in two distinct bands, indicating a synaptic localization of NMDA receptors in the OFF and ON signal pathways. In the RCS retina, these bands of NRI immunoreactivity in the IPL were much weaker in animals older than P40. In parallel, NR2B immunoreactivity in the outer plexiform layer (OPL) of RCS rats was always reduced compared to controls and vanished between P40 and P120. The most striking alteration observed in the degenerating retina, however, was a strong expression of NRI immunoreactivity in Müller cell processes in the inner retina which was not observed in control animals and which was present prior to any visible sign of photoreceptor degeneration. The results suggest functional changes in glutamatergic receptor signaling in the dystrophic retina and a possible involvement of Müller cells in early processes of this disease.

  9. An advanced regulator for the helium pressurization systems of the Space Shuttle OMS and RCS

    Science.gov (United States)

    Wichmann, H.

    1973-01-01

    The Space Shuttle Orbit Maneuvering System and Reaction Control System are pressure-fed rocket propulsion systems utilizing earth storable hypergolic propellants and featuring engines of 6000 lbs and 900 lbs thrust, respectively. The helium pressurization system requirements for these propulsion systems are defined and the current baseline pressurization systems are described. An advanced helium pressure regulator capable of meeting both OMS and RCS helium pressurization system requirements is presented and its operating characteristics and predicted performance characteristics are discussed.

  10. The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence

    Directory of Open Access Journals (Sweden)

    Rahmat Febrianto

    2017-12-01

    Full Text Available The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008. However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called “pseudo” mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation. The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study.

  11. FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR: STUDI EMPIRIS PERUSAHAAN PUBLIK DI INDONESIA

    Directory of Open Access Journals (Sweden)

    Andri Prastiwi

    2012-03-01

    Full Text Available Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur dengan total aset berpengaruh secara signifikan terhadap kemungkinan pergantian KAP. Perusahaan dengan KAP big 4 mempunyai kemungkinan yang lebih rendah untuk mengalami pergantian KAP dari pada non big 4. Perusahaan yang sedang mengalami pertumbuhan juga mempunyai kemungkinan pergantian KAP lebih tinggi dari pada yang tidak mengalami pertumbuhan. Sedangkan ukuran perusahaan, pertumbuhan perusahaan (yang diukur dengan perubahan sales, perubahan MVE dan perubahan income dan masalah keuangan tidak berpengaruh signifikan terhadap faktor-faktor yang mempe-ngaruhi pergantian auditor di Indonesia. AbstractThe purpose of this study to determine the factors that affect the auditor turnover manufacturing company in Indonesia after the enactment of mandatory regulations. The analysis showed that the type of KAP and growth companies (as measured by total assets significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. Companies that are experiencing growth also has the possibility of change of KAP is higher than the companies that are not experiencing growth. While firm size, firm growth (as measured by changes in sales, MVE changes and changes in income and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: auditor turnover; agency theory; signaling theory

  12. PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4

    Directory of Open Access Journals (Sweden)

    Antonius Herusetya

    2010-06-01

    Full Text Available Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to achieve higher audit quality and to minimize audit risks. The purpose of this study is to examine whether the information system used by the auditors of public accounting firms in the form of Group Support Systems (GSS, Group Decision Support Systems (GDSS or other electronic information technology software could increase auditors’ performance in their audit tasks. With the respondent of practicing auditors from the Big 4 public accounting firms in Indonesia, and by using structural equation model (SEM analysis, we found evidence that the usage of Electronic Information System Technology (EIST has significantly positive impact on audit task performance. We found evidence that the perceived ease of use from the Big 4 auditors has positive significant impact on the perceive usefulness of electronic information system technology adopted by public accounting firms. We have also found evidence that the nature of critical, judgmental, and non-routine audit task complexities in the audit fields has significant impact on the system usage. On the other hands the perceived of ease of use, and the perceived usefulness of electronic information system technology have weak significant impact on the system utilization of the Big 4 auditors.

  13. Optimizing the role of tax auditor in attempt to achieve tax revenue target

    Directory of Open Access Journals (Sweden)

    Mawan Setianto

    2016-04-01

    Full Text Available This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of Taxation East Java I, as well as the Directorate of Potency, Compliance, and Revenue. Researcher also conducted interviews with 12 informants consisting of Tax Auditor, Account Representative, Head of Office, as well as officials from the Directorate of Inspection and Billing. There are discrepancies between the expectations of stakeholders and what being  understood/perceived and expected by the Tax Auditor in relation to the role that must be executed. This causes the Tax Auditor to experience a role ambiguity which disrupts the optimizing the implementation of the role. Things that still impede the implementation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appearance and independence in fact; both physically and psychologically threats; the unclear mutation policy; promotion criteria being implemented inconsistently; and databases that have not been accurate and reliable. 

  14. Nuclear materials control and accountability (NMC and A) auditors in the 90's

    International Nuclear Information System (INIS)

    Barham, M.A.; Abbott, R.R.

    1991-01-01

    The increase in emphasis on the adequacy of the NMC and A internal control systems requires that management define what type of training and experience is needed by NMC and A Internal Audit Program. At Martin Marietta Energy Systems, inc. (the prime contractor for the Department of Energy at Oak Ridge, Tenn.), the Central NMC and A Manager has developed a comprehensive set of NMC and A Internal Audit policies that defines performance standards, methods of conducting audits, mechanisms for ensuring appropriate independence for NMC and A auditors, structure for standardized audit reports and working papers, and a section that addresses the development of training plans for individual NMC and A auditors. The training requirements reflect the unique combination of skills necessary to be an effective NMC and A Internal Auditor- a combination of the operational auditing skills of a Certified Internal Auditor, the accounting auditing capabilities of a Certified Public Accountant, and the specific technical knowledge base associated with nuclear materials. This paper presents a mechanism for identifying an individual training program for NMC and A auditors that considers the above requirements and the individual's long-range career goals

  15. [Blue-light induced expression of S-adenosy-L-homocysteine hydrolase-like gene in Mucor amphibiorum RCS1].

    Science.gov (United States)

    Gao, Ya; Wang, Shu; Fu, Mingjia; Zhong, Guolin

    2013-09-04

    To determine blue-light induced expression of S-adenosyl-L-homocysteine hydrolase-like (sahhl) gene in fungus Mucor amphibiorum RCS1. In the random process of PCR, a sequence of 555 bp was obtained from M. amphibiorum RCS1. The 555 bp sequence was labeled with digoxin to prepare the probe for northern hybridization. By northern hybridization, the transcription of sahhl gene was analyzed in M. amphibiorum RCS1 mycelia culture process from darkness to blue light to darkness. Simultaneously real-time PCR method was used to the sahhl gene expression analysis. Compared with the sequence of sahh gene from Homo sapiens, Mus musculus and some fungi species, a high homology of the 555 bp sequence was confirmed. Therefore, the preliminary confirmation has supported that the 555 bp sequence should be sahhl gene from M. amphibiorum RCS1. Under the dark pre-culture in 24 h, a large amounts of transcript of sahhl gene in the mycelia can be detected by northern hybridization and real-time PCR in the condition of 24 h blue light. But a large amounts of transcript of sahhl gene were not found in other detection for the dark pre-culture of 48 h, even though M. amphibiorum RCS1 mycelia were induced by blue light. Blue light can induce the expression of sahhl gene in the vigorous growth of M. amphibiorum RCS1 mycelia.

  16. Uneven-Layered Coding Metamaterial Tile for Ultra-wideband RCS Reduction and Diffuse Scattering.

    Science.gov (United States)

    Su, Jianxun; He, Huan; Li, Zengrui; Yang, Yaoqing Lamar; Yin, Hongcheng; Wang, Junhong

    2018-05-25

    In this paper, a novel uneven-layered coding metamaterial tile is proposed for ultra-wideband radar cross section (RCS) reduction and diffuse scattering. The metamaterial tile is composed of two kinds of square ring unit cells with different layer thickness. The reflection phase difference of 180° (±37°) between two unit cells covers an ultra-wide frequency range. Due to the phase cancellation between two unit cells, the metamaterial tile has the scattering pattern of four strong lobes deviating from normal direction. The metamaterial tile and its 90-degree rotation can be encoded as the '0' and '1' elements to cover an object, and diffuse scattering pattern can be realized by optimizing phase distribution, leading to reductions of the monostatic and bi-static RCSs simultaneously. The metamaterial tile can achieve -10 dB RCS reduction from 6.2 GHz to 25.7 GHz with the ratio bandwidth of 4.15:1 at normal incidence. The measured and simulated results are in good agreement and validate the proposed uneven-layered coding metamaterial tile can greatly expanding the bandwidth for RCS reduction and diffuse scattering.

  17. An investigation of the RCS (radar cross section) computation of grid cavities

    International Nuclear Information System (INIS)

    Sabihi, Ahmad

    2014-01-01

    In this paper, the aperture of a cavity is covered by a metallic grid net. This metallic grid is to reduce RCS deduced by impinging radar ray on the aperture. A radar ray incident on a grid net installed on a cavity may create six types of propagation. 1-Incident rays entering inside the cavity and backscattered from it.2-Incidebnt rays on the grid net and created reection rays as an array of scatterers. These rays may create a wave with phase difference of 180 degree with respect to the exiting rays from the cavity.3-Incident rays on the grid net create surface currents owing on the net and make travelling waves, which regenerate the magnetic and electric fields. These fields make again propagated waves against incident ones.4-Creeping waves.5-Diffracted rays due to leading edges of net’s elements.6-Mutual impedance among elements of the net could be effective on the resultant RCS. Therefore, the author compares the effects of three out of six properties to a cavity without grid net. This comparison shows that RCS prediction of cavity having a grid net is much more reduced than that of without one

  18. An investigation of the RCS (radar cross section) computation of grid cavities

    Energy Technology Data Exchange (ETDEWEB)

    Sabihi, Ahmad [Department of Mathematical Sciences, Sharif University of Technology, Tehran (Iran, Islamic Republic of)

    2014-12-10

    In this paper, the aperture of a cavity is covered by a metallic grid net. This metallic grid is to reduce RCS deduced by impinging radar ray on the aperture. A radar ray incident on a grid net installed on a cavity may create six types of propagation. 1-Incident rays entering inside the cavity and backscattered from it.2-Incidebnt rays on the grid net and created reection rays as an array of scatterers. These rays may create a wave with phase difference of 180 degree with respect to the exiting rays from the cavity.3-Incident rays on the grid net create surface currents owing on the net and make travelling waves, which regenerate the magnetic and electric fields. These fields make again propagated waves against incident ones.4-Creeping waves.5-Diffracted rays due to leading edges of net’s elements.6-Mutual impedance among elements of the net could be effective on the resultant RCS. Therefore, the author compares the effects of three out of six properties to a cavity without grid net. This comparison shows that RCS prediction of cavity having a grid net is much more reduced than that of without one.

  19. Location Privacy on DVB-RCS using a “Spatial-Timing” Approach

    Directory of Open Access Journals (Sweden)

    A. Aggelis

    2011-09-01

    Full Text Available DVB-RCS synchronization scheme on the Return Channel requires the RCSTs to be programmed with their location coordinates with an accuracy of no more than a few kilometers. RCSTs use this location information in their ranging calculation to the servicing satellite. For certain users this location information disclosure to the network operator can be seen as a serious security event. Recent work of the authors overcame this requirement by cloaking the location of an RCST in such a way (based on "spatial/geometric" symmetries of the network that the respective ranging calculations are not affected. In this work we argue that timing tolerances in the Return Channel synchronization scheme, accepted by the DVB-RCS standard, can be used in combination to the "spatial" method, further enhancing the location privacy of an RCST. Theoretical findings of the proposed "spatial-timing" approach were used to develop a practical method that can be used by workers in the field. Finally this practical method was successfully tested on a real DVB-RCS system.

  20. Intraocular gene transfer of ciliary neurotrophic factor rescues photoreceptor degeneration in RCS rats.

    Science.gov (United States)

    Huang, Shun-Ping; Lin, Po-Kang; Liu, Jorn-Hon; Khor, Chin-Ni; Lee, Yih-Jing

    2004-01-01

    Ciliary neurotrophic factor (CNTF) is known as an important factor in the regulation of retinal cell growth. We used both recombinant CNTF and an adenovirus carrying the CNTF gene to regulate retinal photoreceptor expression in a retinal degenerative animal, Royal College of Surgeons (RCS) rats. Cells in the outer nuclear layer of the retinae from recombinant-CNTF-treated, adenoviral-CNTF-treated, saline-operated, and contralateral untreated preparations were examined for those exhibiting CNTF photoreceptor protective effects. Cell apoptosis in the outer nuclear layer of the retinae was also detected. It was found that CNTF had a potent effect on delaying the photoreceptor degeneration process in RCS rats. Furthermore, adenovirus CNTF gene transfer was proven to be better at rescuing photoreceptors than that when using recombinant CNTF, since adenoviral CNTF prolonged the photoreceptor protection effect. The function of the photoreceptors was also examined by taking electroretinograms of different animals. Adenoviral-CNTF-treated eyes showed better retinal function than did the contralateral control eyes. This study indicates that adenoviral CNTF effectively rescues degenerating photoreceptors in RCS rats. Copyright 2004 National Science Council, ROC and S. Karger AG, Basel

  1. Preservation of photoreceptors in dystrophic RCS rats following allo- and xenotransplantation of IPE cells.

    Science.gov (United States)

    Thumann, Gabriele; Salz, Anna Katharina; Walter, Peter; Johnen, Sandra

    2009-03-01

    To examine whether iris pigment epithelial (IPE) cells transplanted into the subretinal space of Royal College of Surgeons (RCS) rats have the ability to rescue photoreceptors. Rat IPE (rIPE) or human IPE (hIPE) cells were transplanted subretinally in 23-day-old RCS rats. Sham injection and transplantation of ARPE-19 cells served as controls. After 12 weeks, eyes were evaluated for photoreceptor survival by morphometric analysis and electron microscopy. Morphometric analysis showed photoreceptor rescue in all transplanted and sham-injected animals (number of photoreceptors/300 microm retina+/-sd: rIPE 41.67 +/- 28; hIPE 29.50 +/- 16; ARPE-19 36.12 +/- 21; sham 16.56 +/- 6) compared to age-matched, control rats (number of photoreceptors/300 microm retina+/-sd: 9.71 +/- 4). Photoreceptor rescue was prominent in IPE cell-transplanted rats and was significantly greater than sham-injected eyes (p = 0.02 for rIPE and p = 0.04 for hIPE). Since IPE cells transplanted into the subretinal space have the ability to rescue photoreceptors from degeneration in the RCS rat without any harmful effects, IPE cells may represent an ideal cell to genetically modify and thus carry essential genetic information for the repair of defects in the subretinal space.

  2. Homeostatic Plasticity Mediated by Rod-Cone Gap Junction Coupling in Retinal Degenerative Dystrophic RCS Rats

    Science.gov (United States)

    Hou, Baoke; Fu, Yan; Weng, Chuanhuang; Liu, Weiping; Zhao, Congjian; Yin, Zheng Qin

    2017-01-01

    Rod-cone gap junctions open at night to allow rod signals to pass to cones and activate the cone-bipolar pathway. This enhances the ability to detect large, dim objects at night. This electrical synaptic switch is governed by the circadian clock and represents a novel form of homeostatic plasticity that regulates retinal excitability according to network activity. We used tracer labeling and ERG recording in the retinae of control and retinal degenerative dystrophic RCS rats. We found that in the control animals, rod-cone gap junction coupling was regulated by the circadian clock via the modulation of the phosphorylation of the melatonin synthetic enzyme arylalkylamine N-acetyltransferase (AANAT). However, in dystrophic RCS rats, AANAT was constitutively phosphorylated, causing rod-cone gap junctions to remain open. A further b/a-wave ratio analysis revealed that dystrophic RCS rats had stronger synaptic strength between photoreceptors and bipolar cells, possibly because rod-cone gap junctions remained open. This was despite the fact that a decrease was observed in the amplitude of both a- and b-waves as a result of the progressive loss of rods during early degenerative stages. These results suggest that electric synaptic strength is increased during the day to allow cone signals to pass to the remaining rods and to be propagated to rod bipolar cells, thereby partially compensating for the weak visual input caused by the loss of rods. PMID:28473754

  3. Observations of electrons in the Intense Pulse Neutron Source (IPNS) Rapid Cycling Synchrotron (RCS)

    International Nuclear Information System (INIS)

    Dooling, J.C.; Brumwell, F.R.; Czyz, W.S.; Harkay, K.C.; Lien, M.K.; McMichael, G.E.

    2004-01-01

    In the process of accelerating protons from 50 to 450 MeV at 30 Hz, low-energy electrons are generated within the IPNS RCS vacuum chamber. Electrons from background gas stripping are detected using an Ionization Profile Monitor (IPM) to generate integrated, horizontal charge distributions of the single-harmonic bunch during acceleration. Recently, a Retarding Field Analyzer (RFA) was installed in the RCS to look for evidence of beam-induced multipacting by measuring the electrons ejected by the space charge of the beam. A wide-band, high-gain transimpedance amplifier has been built to observe time structure in the electron signal detected with the RFA. Though a noisy power supply prevented full I-V characteristics from being obtained, interesting features are observed; especially, after the period of phase modulation between the rf cavities that is deliberately introduced during the cycle. The phase modulation generates a longitudinal quadrupole oscillation in the bunch, which is believed to enhance beam stability. Preliminary results indicate that electron multipacting is not significant in the RCS. The effects of background gas neutralization are considered and details of the RFA measurements are presented.

  4. National Athletic Trainers' Association Position Statement: Management of Sport Concussion

    Science.gov (United States)

    Broglio, Steven P.; Cantu, Robert C.; Gioia, Gerard A.; Guskiewicz, Kevin M.; Kutcher, Jeffrey; Palm, Michael; McLeod, Tamara C. Valovich

    2014-01-01

    Objective: To provide athletic trainers, physicians, and other health care professionals with best-practice guidelines for the management of sport-related concussions. Background: An estimated 3.8 million concussions occur each year in the United States as a result of sport and physical activity. Athletic trainers are commonly the first medical providers available onsite to identify and evaluate these injuries. Recommendations: The recommendations for concussion management provided here are based on the most current research and divided into sections on education and prevention, documentation and legal aspects, evaluation and return to play, and other considerations. PMID:24601910

  5. Profissão Auditor Independente no Brasil: percepção dos contadores registrados nos CRCs = Independent auditor career in brazil: perception from CRC registered accountants

    Directory of Open Access Journals (Sweden)

    Renato Madruga Borges Veiga

    2014-08-01

    Full Text Available O objetivo geral da pesquisa é identificar qual a percepção dos contadores sobre a carreira de auditor independente no Brasil, com vistas a relacionar as determinantes da carência de profissionais no mercado brasileiro, apontada em pesquisas anteriores. Indispensáveis no exame e asseguração das Demonstrações Contábeis, em 2011 os auditores independentes certificaram R$ 1,8 trilhão do PL das companhias abertas no Brasil, o equivalente a 45% do PIB brasileiro do mesmo ano. Dessa forma, mostra-se necessário atentar para a realidade dessa profissão significativa dentro do atual cenário desafiador da contabilidade. O estudo caracterizou-se como do tipo exploratório e descritivo, com o uso do método de levantamento de dados survey e operacionalizado por meio de questionário e estudo bibliográfico e documental. Encaminhou-se por meio dos CRCs questionários a contadores com registros ativos, obtendo-se 661 respostas de todas as regiões brasileiras. Como resultado da pesquisa tem-se que 81% dos contadores acreditam haver carência de auditores no Brasil. O principal fator apontado como estimulante para a carreira foi a diversidade de conhecimento e experiências adquiridas na profissão (57%. Entretanto, a falta de estímulo durante o curso de Ciências Contábeis (44% e a falta de conhecimento a respeito da profissão (38% foram apontadas como um desestímulo. Diante do exposto, os resultados sugerem que uma parceria mais efetiva entre as universidades e as firmas de auditoria poderá resultar em aumento na busca pela carreira de auditor, já que 78% dos respondentes demonstraram ter interesse pela profissão. The object of this research is to identify the accountants’ perception on the independent auditor career in Brazil, in order to relate the deciding factors of the lack of Independent Auditors in Brazilian market brought in previous researches. Essential in the exam and assurance of Accounting Statements, in 2011 the

  6. PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIFITAS ETIKA PROFESI, GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING

    OpenAIRE

    Meilda Wiguna

    2015-01-01

    Abstrak: Penelitian ini menguji pengaruh role stress, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposi...

  7. Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitifitas Etika Profesi, Gaya Kepemimpinan terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating

    OpenAIRE

    Wiguna, Meilda

    2014-01-01

    : Penelitian ini menguji pengaruh role stress, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive samp...

  8. How Good Are Trainers' Personal Methods Compared to Two Structured Training Strategies?

    Science.gov (United States)

    Walls, Richard T.; And Others

    Training methods naturally employed by trainers were analyzed and compared to systematic structured training procedures. Trainers were observed teaching retarded subjects how to assemble a bicycle brake, roller skate, carburetor, and lawn mower engine. Trainers first taught using their own (personal) method, which was recorded in terms of types of…

  9. Generalized Maintenance Trainer Simulator: Development of Hardware and Software. Final Report.

    Science.gov (United States)

    Towne, Douglas M.; Munro, Allen

    A general purpose maintenance trainer, which has the potential to simulate a wide variety of electronic equipments without hardware changes or new computer programs, has been developed and field tested by the Navy. Based on a previous laboratory model, the Generalized Maintenance Trainer Simulator (GMTS) is a relatively low cost trainer that…

  10. PENGARUH KOMPETENSI, AKUNTABILITAS, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Perwakilan BPKP Provinsi Sul-Sel)

    OpenAIRE

    TANDIRERUNG, GLORIA

    2015-01-01

    2015 Pengaruh Kompetensi, Akuntabilitas, dan Etika Auditor terhadap Kualitas Audit (Studi Kasus Pada Perwakilan BPKP Provinsi Sulawesi Selatan) The Effect of Competence, Accountability, and Auditor Ethic on the Audit Quality (Case Study at BPKP Representative in South Sulawesi Province) Gloria Tandirerung Arifuddin Mushar Mustafa Tujuan dari penelitian ini adalah untuk menemukan bukti empiris bahwa kompetensi, a...

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

    NARCIS (Netherlands)

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

    2018-01-01

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

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

    NARCIS (Netherlands)

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

    2017-01-01

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

  13. 38 CFR 1.492 - Order not applicable to records disclosed without consent to researchers, auditors and evaluators.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Order not applicable to records disclosed without consent to researchers, auditors and evaluators. 1.492 Section 1.492 Pensions... Disclosures and Use § 1.492 Order not applicable to records disclosed without consent to researchers, auditors...

  14. 42 CFR 2.62 - Order not applicable to records disclosed without consent to researchers, auditors and evaluators.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Order not applicable to records disclosed without consent to researchers, auditors and evaluators. 2.62 Section 2.62 Public Health PUBLIC HEALTH SERVICE... without consent to researchers, auditors and evaluators. A court order under these regulations may not...

  15. Auditor report and earnings management: Evidence from FTSE 350 companies in the UK

    Directory of Open Access Journals (Sweden)

    Mohammad Alhadab

    2016-11-01

    Full Text Available This paper examines the relationship between audit report and real-based and accrual-based earnings management based on a UK sample. Prior research has mostly focused on US data and examined the relationship between auditor report (qualified vs. non-qualified and earnings management (proxied by discretionary accruals, and found evidence that qualified audit report is positively associated with the level of discretionary accruals. Despite the importance of the role of audit firms to constrain the use of earnings management, there is no research to date has examined the relationship between auditor reports and real earnings management activities based on UK sample. This paper therefore fills this gap in the literature by providing the first evidence for UK FTSE 350 companies that auditor report is positively associated with real and accrual earnings management. The paper also provide evidence that firms received qualified audit report share different characteristics as compared to firms received un-qualified audit report

  16. PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN REPUTASI AUDITOR PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN

    Directory of Open Access Journals (Sweden)

    NI PUTU MERIANI

    2012-01-01

    Full Text Available Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image. This research aims to investigate the impact of financial condition, company growth, and auditor reputation on going concern audit opinion. The research object includes manufacturer listed on Indonesia Stock Exchange during 2008-2010 with 78 observations obtained using purposive sampling method. Data then is analyzed using logistic regression analysis. The result shows that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion negatively and significantly. While company size which is proxied by sales growth and auditor reputation which is proxied by audit firm size do not significantly affect the opinion.

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

    Directory of Open Access Journals (Sweden)

    R. Ait Novatiani

    2017-03-01

    Full Text Available The purpose of this study was to analysis professional skills of internal auditors in the three state-owned companies in Bandung. The research method used descriptive method the sampling technique used in this research is non probability sampling that the saturation sampling data collection techniques used primary data and secondary data. Based on the research results it can be concluded that the ability of professional internal auditors in the three companies in Bandung good meaning that the company State Owned Enterprises SOEs already meet the ability components of professional internal auditors that their conformity with the standards of the profession knowledge and skills human relations and communication continuing education and professional rigor.

  18. Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor

    Directory of Open Access Journals (Sweden)

    Ida Ayu Budhananda Munidewi

    2017-02-01

    Full Text Available Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

  19. The effect of independent auditor's report on profit distribution policy: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Parviz Piri

    2014-07-01

    Full Text Available Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor`s and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

  20. Benefits and costs of IFRS implementation in the opinion of Polish certified auditors

    Directory of Open Access Journals (Sweden)

    Anna Karmańska

    2017-12-01

    Full Text Available The article presents the results of a survey conducted among a carefully selected group of Polish certified auditors. The purpose of the study was to determine whether auditors, during the audit of financial state- ments, perceive certain costs and benefits resulting from the fact that the audited statements were pre- pared in accordance with IFRS. This survey was undertaken to demonstrate that the cost-benefit analysis of IFRS, after more than a decade of their use in Polish practice, could provide important observations for future legislative changes in this area. The study shows that, thanks to the implementation of IFRSs, auditors gain the benefit of lower audit workloads. At the same time, however, they identify six reasons why the audit process is prolonged, requiring special organization, prior special preparation and, as a result, higher auditing costs

  1. A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors.

    Science.gov (United States)

    Su, Jau-Ming; Lee, Shue-Ching; Tsai, Sang-Bing; Lu, Tzu-Li

    2016-01-01

    As governmental auditing is involved in evaluating the legitimacy, economy, efficiency, and effectiveness of how the various administrative branches use their allocated resources to optimize the government's functions, it is expected that the performance of the auditors in charge are strongly influenced by their respective qualities such as self-efficacy and experience, etc. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan. The result showed that any auditing experience and professionalization do positively influence the professional awareness, and acquired knowledge and skillset of an auditor can effectively improve his or her professional judgment. We also found that perceived ability, problem-solving skills, and resource sharing may significantly impact any performance involved. Our study provides a workable management guidelines for strengthening the self-efficacy of audit authorities in Taiwan.

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

    Directory of Open Access Journals (Sweden)

    Agil Novriansa

    2016-01-01

    Full Text Available The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.

  3. Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find...... more frequent rotation when single auditor are appointed, more equal audit fee share in the year before the voluntary joint audit system took effect and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

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

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Irfan Zamzam

    2018-03-01

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

  6. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

    Directory of Open Access Journals (Sweden)

    Elok Faiqoh Himmah

    2013-04-01

    Full Text Available The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism, gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006. Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

  7. Information security – a new challenge for the young and future financial auditors

    Directory of Open Access Journals (Sweden)

    Sînziana-Maria RÎNDAȘU

    2016-06-01

    Besides the survey used, five auditors who work in Big Four companies were interviewed, in order to highlight the way in which the profession is adapting to technological changes, especially in the case of assessing controls of information technology systems and information security. From the results of the interview it can be concluded that within the Big Four companies, there is a high level of awareness regarding the necessity of solid knowledge in the information technology field. The paper is the first to examine the perception of young and future financial auditors from Romania, regarding the impact that the information security has on audit missions.

  8. Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside

    Directory of Open Access Journals (Sweden)

    Sopian Sopian

    2017-07-01

    Full Text Available Investigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is highly recomendated that Investigative Audit separated from the The Audit of Special Purposes since it has the objectives to search and gather facts and evidences and prohibited to promote opinions. When the auditors claim that they are familiar with the law, the fact that they less competence in law, the auditor’s opinion is misleading.

  9. Manual de procedimiento de auditoría interna enfocado a riesgos.

    OpenAIRE

    Cabrera, Rosita

    2008-01-01

    Esta guía pretende ser una herramienta práctica para el desarrollo de la actividad del departamento de Auditoría interna, de la Cooperativa de Ahorro y Crédito “Pablo Muñoz Vega”. Los siguientes conceptos básicos, son incluidos dada su importancia; ya que toman en cuenta las normas, principios de contabilidad y disposiciones legales que debe cumplir el personal que conforma que conforma la Unidad de Auditoría Interna. Control interno, se define ampliamente como un proceso realizado po...

  10. Informática forense: auditoría de seguridad

    OpenAIRE

    Agrelo de la Torre, Jose Manuel

    2014-01-01

    En este proyecto se muestra el proceso de realización de una auditoría de seguridad a una red empresarial para cumplir con la normativa establecida para los organismos oficiales del estado. Debido a que para la realización de la auditoría se debe contar con una red empresarial, también se realiza el diseño e implementación de la misma. Por lo tanto el presente proyecto consta de dos partes bien diferenciadas. En la primera parte del proyecto, se parte de una política establecida p...

  11. Auditoría Ambiental para productos lácteos San Pablito

    OpenAIRE

    Catucuago Toapanta, Luis Alberto

    2013-01-01

    Productos Lácteos San Pablito, se encuentra ubicada en la comunidad San Pablito de Agualongo, parroquia Tupigachi, cantón Pedro Moncayo en la parte norte de la provincia de Pichincha. Esta Auditoría Ambiental se centró en verificar el cumplimiento de la Legislación Ambiental y el Plan de Manejo Ambiental (PMA) propuesto en el Estudio de Impacto Ambiental (EsIA) del año 2011. La metodología del trabajo comprendió la planificación de la auditoría, visitas técnicas a la planta, evaluación del ma...

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

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Windsor, Carolyn

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

  13. Developing Objective Criteria for Evaluating Student Athletic Trainers.

    Science.gov (United States)

    Treadway, Linda

    In devising a form for the evaluation of students preparing to become athletic trainers, it is helpful to have a checklist in which objectives and behavioral responses are organized into categories, such as prevention of injury, first aid, emergency care, treatment, rehabilitation, and taping and wrapping. It is also important to have records and…

  14. Radiology trainer. Surgical ambulance. Revision 2. rev. and enl. ed.

    International Nuclear Information System (INIS)

    Ackermann, Ole; Barkhausen, Joerg

    2013-01-01

    The radiology trainer for surgical ambulance includes informative X-ray imaging examples for the following issues: zygoma, nasal bone, spinal cord, clavicle, shoulder, upper arms, elbow, forearms, wrist, hand, phalanx, thorax, sternum, pelvis, abdomen, hips, femur, knee, lower leg, ankle, feet.

  15. Intelligent Virtual Agents as Language Trainers Facilitate Multilingualism

    Directory of Open Access Journals (Sweden)

    Manuela eMacedonia

    2014-04-01

    Full Text Available In this paper we introduce a new generation of language trainers: intelligent virtual agents (IVAs with human appearance and the capability to teach foreign language vocabulary. We report results from studies that we have conducted with Billie, an IVA employed as a vocabulary trainer, as well as research findings on the acceptance of the agent as a trainer by adults and children. The results show that Billie can train humans as well as a human teacher can and that both adults and children accept the IVA as a trainer. The advantages of IVAs are multiple. First, their teaching methods can be based on neuropsychological research findings concerning memory and learning practice. Second, virtual teachers can provide individualized training. Third, they coach users during training, are always supportive, and motivate learners to train. Fourth, agents will reside in the user’s mobile devices and thus be at the user’s disposal everywhere and anytime. Agents in apps will make foreign language training accessible to anybody at low cost. This will enable people around the world, including physically, financially and geographically disadvantaged persons, to learn a foreign language and help to facilitate multilingualism.

  16. An investigation into the competence of workplace trainers to meet ...

    African Journals Online (AJOL)

    An investigation into the competence of workplace trainers to meet the special learning needs of under-prepared learners. ... This goal is shared by the business sector who is aware that only a competent employee can make a meaningful contribution to organisational growth. The writer investigated the capacity of South ...

  17. Practice until you can preach anything: The Presentation Trainer

    NARCIS (Netherlands)

    Schneider, Jan

    2015-01-01

    Public speaking skills are relevant for many professions, developing these skills requires practice and feedback. In order to get this feedback we developed the Presentation Trainer, a tool that automatically tracks your voice, posture and movements to give you feedback about your nonverbal

  18. Virtual Close Quarter Battle (CQB) Graphical Decision Trainer

    Science.gov (United States)

    2002-09-01

    leave a gap in what would traditionally be thought of as an ideal locomotion device. Research has shown that the introduction of vestibular cues in...NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS VIRTUAL CLOSE QUARTER BATTLE (CQB) GRAPHICAL DECISION TRAINER by Jordan Reece...including suggestions for reducing this burden, to Washington headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson

  19. Blended learning in CME: the perception of GP trainers

    NARCIS (Netherlands)

    te Pas, E.; Meinema, J. G.; Visser, M. R. M.; van Dijk, N.

    2016-01-01

    Blended learning (the combination of electronic methods with traditional teaching methods) has the potential to combine the best of traditional education with the best of computer-mediated training. We chose to develop such an intervention for GP trainers who were undertaking a Continuing Medical

  20. National Athletic Trainers' Association Position Statement: Exertional Heat Illnesses.

    Science.gov (United States)

    Casa, Douglas J; DeMartini, Julie K; Bergeron, Michael F; Csillan, Dave; Eichner, E Randy; Lopez, Rebecca M; Ferrara, Michael S; Miller, Kevin C; O'Connor, Francis; Sawka, Michael N; Yeargin, Susan W

    2015-09-01

    To present best-practice recommendations for the prevention, recognition, and treatment of exertional heat illnesses (EHIs) and to describe the relevant physiology of thermoregulation. Certified athletic trainers recognize and treat athletes with EHIs, often in high-risk environments. Although the proper recognition and successful treatment strategies are well documented, EHIs continue to plague athletes, and exertional heat stroke remains one of the leading causes of sudden death during sport. The recommendations presented in this document provide athletic trainers and allied health providers with an integrated scientific and clinically applicable approach to the prevention, recognition, treatment of, and return-to-activity guidelines for EHIs. These recommendations are given so that proper recognition and treatment can be accomplished in order to maximize the safety and performance of athletes. Athletic trainers and other allied health care professionals should use these recommendations to establish onsite emergency action plans for their venues and athletes. The primary goal of athlete safety is addressed through the appropriate prevention strategies, proper recognition tactics, and effective treatment plans for EHIs. Athletic trainers and other allied health care professionals must be properly educated and prepared to respond in an expedient manner to alleviate symptoms and minimize the morbidity and mortality associated with these illnesses.

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

    Directory of Open Access Journals (Sweden)

    I Made Pradana Adiputra

    2014-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Gunawan Aji

    2013-05-01

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

  3. Discrimination against Obese Exercise Clients: An Experimental Study of Personal Trainers.

    Science.gov (United States)

    Fontana, Fabio; Bopes, Jonathan; Bendixen, Seth; Speed, Tyler; George, Megan; Mack, Mick

    2018-01-01

    The aim of the study was to compare exercise recommendations, attitudes, and behaviors of personal trainers toward clients of different weight statuses. Fifty-two personal trainers participated in the study. The data collection was organized into two phases. In phase one, trainers read a profile and watched the video displaying an interview of either an obese or an average-weight client. Profiles and video interviews were identical except for weight status. Then, trainers provided exercise recommendations and rated their attitude toward the client. In phase two, trainers personally met an obese or an average-weight mock client. Measures were duration and number of advices provided by the trainer to a question posed by the client and sitting distance between trainer and client. There were no significant differences in exercise intensity ( p = .94), duration of first session ( p = .65), and total exercise duration of first week ( p = .76) prescribed to the obese and average-weight clients. The attitude of the personal trainers toward the obese client were not significantly different from the attitude of personal trainers toward the average-weight client ( p = .58). The number of advices provided ( p = .49), the duration of the answer ( p = .55), and the distance personal trainers sat from the obese client ( p = .68) were not significantly different from the behaviors displayed toward the average-weight client. Personal trainers did not discriminate against obese clients in professional settings.

  4. A virtual trainer concept for robot-assisted human motor learning in rowing

    Directory of Open Access Journals (Sweden)

    Baumgartner L.

    2011-12-01

    Full Text Available Keeping the attention level and observing multiple physiological and biomechanical variables at the same time at high precision is very challenging for human trainers. Concurrent augmented feedback, which is suggested to enhance motor learning in complex motor tasks, can also hardly be provided by a human trainer. Thus, in this paper, a concept for a virtual trainer is presented that may overcome the limits of a human trainer. The intended virtual trainer will be implemented in a CAVE providing auditory, visual and haptic cues. As a first application, the virtual trainer will be used in a realistic scenario for sweep rowing. To provide individual feedback to each rower, the virtual trainer quantifies errors and provides concurrent auditory, visual, and haptic feedback. The concurrent feedback will be adapted according to the actual performance, individual maximal rowing velocity, and the athlete’s individual perception.

  5. 77 FR 44685 - ConocoPhillips Company, Trainer Refinery, Including On-Site Leased Workers From Shrack, Young...

    Science.gov (United States)

    2012-07-30

    ..., Trainer Refinery, Including On-Site Leased Workers From Shrack, Young, and Associates, Inc., and Project Control Associates, Trainer, PA; Notice of Revised Determination on Reconsideration On April 30, 2012, the... applicable to workers and former workers of ConocoPhillips Company, Trainer Refinery, Trainer, Pennsylvania...

  6. Valoración del riesgo de auditoría y relación con la aplicación del muestreo estadístico

    OpenAIRE

    Navarrete Molina, Pedro

    2016-01-01

    El objetivo de la auditoría de estados financieros en definición de la NIA-ES 200 es “aumentar el grado de confianza de los usuarios en los estados financieros (…) mediante la expresión, por parte del auditor, de una opinión sobre si los estados financieros han sido preparados, en todos los aspectos materiales, de conformidad con un marco de información financiera aplicable”. El riesgo de auditoría (RA) se asocia a que el auditor exprese una opinión de auditoría inadecuada cuando los estad...

  7. Subretinal electrical stimulation preserves inner retinal function in RCS rat retina.

    Science.gov (United States)

    Ciavatta, Vincent T; Mocko, Julie A; Kim, Moon K; Pardue, Machelle T

    2013-01-01

    Previously, studies showed that subretinal electrical stimulation (SES) from a microphotodiode array (MPA) preserves electroretinography (ERG) b-wave amplitude and regional retinal structure in the Royal College of Surgeons (RCS) rat and simultaneously upregulates Fgf2 expression. This preservation appears to be associated with the increased current produced when the MPA is exposed to ERG test flashes, as weekly ERG testing produces greater neuroprotection than biweekly or no testing. Using an infrared source to stimulate the MPA while avoiding potential confounding effects from exposing the RCS retina to high luminance white light, this study examined whether neuroprotective effects from SES increased with subretinal current in a dose-dependent manner. RCS rats (n=49) underwent subretinal implantation surgery at P21 with MPA devices in one randomly selected eye, and the other eye served as the control. Naïve RCS rats (n=25) were also studied. To increase SES current levels, implanted eyes were exposed to 15 min per session of flashing infrared light (IR) of defined intensity, frequency, and duty cycle. Rats were divided into four SES groups that received ERG testing only (MPA only), about 450 µA/cm2 once per week (Low 1X), about 450 µA/cm2 three times per week (Low 3X), and about 1350 µA/cm2 once per week (High 1X). One eye of the control animals was randomly chosen for IR exposure. All animals were followed for 4 weeks with weekly binocular ERGs. A subset of the eyes was used to measure retina Fgf2 expression with real-time reverse-transcription PCR. Eyes receiving SES showed significant preservation of b-wave amplitude, a- and b-wave implicit times, oscillatory potential amplitudes, and post-receptoral parameters (Vmax and log σ) compared to untreated eyes. All SES-treated eyes had similar preservation, regardless of increased SES from IR light exposure. SES-treated eyes tended to have greater retinal Fgf2 expression than untreated eyes, but Fgf2 expression

  8. Resolution of issues related to alternative RCS injection in the absence of containment sump recirculation

    International Nuclear Information System (INIS)

    Charles L Kling; Stephen S Barshay; Mathew C Jacob; Michael J Friedman

    2005-01-01

    Full text of publication follows: On June 9, 2003 the US NRC issued Bulletin No. 2003-01 that deals with the potential impact of debris blockage on containment sump recirculation at PWRs during a Loss-of-Coolant Accident (LOCA). In response to the bulletin, the Omaha Public Power District (OPPD) is in the process of developing procedural and operational strategies for their Fort Calhoun Station (FCS) to address the issues raised. Westinghouse provided engineering support to OPPD in identifying and resolving issues related to alternative means of supplying safety injection water to the reactor coolant system (RCS) in the absence of containment sump recirculation. Nuclear power plants are designed to protect the core following a LOCA by providing a continuous supply of cooling water to the core. In the long term, the Refueling Water Storage Tank (RWST) inventory will be depleted and core heat removal accomplished via recirculation of water previously injected into the Reactor Coolant System (RCS) and collected in the containment sump. Debris generated within the containment as a result of the impingement of fluid jets in the Zone of Influence (ZOI) of the RCS break and containment wash down may find its way into the containment sump. As the safety injection pumps take suction from the sump, in the recirculation mode of operation, the debris suspended in the sump water could begin to accumulate in the sump screen that is located in the recirculation path. Should sufficient debris accumulate on the sump screen, a flow blockage could potentially develop. This would result in insufficient safety injection pump NPSH, thereby impairing the recirculation mode of injection into RCS. Potential debris blockage and prevention of sump recirculation may be addressed by refilling the RWST with water and injecting this water directly into the core. This paper identifies and attempts to resolve several issues related to this alternative mode of RCS injection. In particular, the

  9. ESTIMATION OF WIDE BAND RADAR CROSS SECTION (RCS OF REGULAR SHAPED OBJECTS USING METHOD OF MOMENTS (MOM

    Directory of Open Access Journals (Sweden)

    M. Madheswaran

    2012-06-01

    Full Text Available Modern fighter aircrafts, ships, missiles etc need to be very low Radar Cross Section (RCS designs, to avoid detection by hostile radars. Hence accurate prediction of RCS of complex objects like aircrafts is essential to meet this requirement. A simple and efficient numerical procedure for treating problems of wide band RCS prediction Perfect Electric Conductor (PEC objects is developed using Method of Moment (MoM. Implementation of MoM for prediction of RCS involves solving Electric Field Integral Equation (EFIE for electric current using the vector and scalar potential solutions, which satisfy the boundary condition that the tangential electric field at the boundary of the PEC body is zero. For numerical purposes, the objects are modeled using planar triangular surfaces patches. Set of special sub-domain type basis functions are defined on pairs of adjacent triangular patches. These basis functions yield a current representation free of line or point charges at sub-domain boundaries. Once the current distribution is obtained, dipole model is used to find Scattering field in free space. RCS can be calculated from the scattered and incident fields. Numerical results for a square plate, a cube, and a sphere are presented over a bandwidth.

  10. The Quantitative Reasoning for College Science (QuaRCS) Assessment in non-Astro 101 Courses II

    Science.gov (United States)

    Kirkman, Thomas W.; Jensen, Ellen

    2017-06-01

    The Quantitative Reasoning for College Science (QuaRCS) Assessment[1] aims to measure the pre-algebra mathematical skills that are often part of "general education" science courses like Astro 101. In four majors STEM classes, we report comparisons between QuaRCS metrics, ACT math, GPAO, and the course grade. In three of four classes QuaRCS QR score and ACT math were statistically significantly correlated (with r˜.6), however in the fourth course —a senior-level microbiology course— there was no statistically significantly correlation (in fact, rPhysics courses showed fractional sigma gains in QR, self-estimated math fluency and math importance, but not all of those increases were statistically significant. Using a QuaRCS map relating the questions to skill areas, we found graph reading, percentages, and proportional reasoning to be the most misunderstood skills in all four courses.[1] QuaRCS, Follette, et al.,2015, DOI: http://dx.doi.org/10.5038/1936-4660.8.2.2

  11. Activation of retinal stem cells in the proliferating marginal region of RCS rats during development of retinitis pigmentosa.

    Science.gov (United States)

    Jian, Qian; Xu, Haiwei; Xie, Hanping; Tian, Chunyu; Zhao, Tongtao; Yin, ZhengQin

    2009-11-06

    Retinal stem cells (RSCs) have been demonstrated at the proliferating marginal regions from the pars plana of ciliary body to the ciliary marginal zone (CMZ) in adult lower vertebrates and mammals. Investigations in the lower vertebrates have provided some evidence that RSCs can proliferate following retinal damage; however, the evidence that this occurs in mammals is not clear. In this study, we explored RSCs proliferation potential of adult mammalian in proliferating marginal regions of Royal College of Surgeons (RCS) rats, an animal model for retinitis pigmentosa (RP). The proliferation was evaluated using BrdU labeling, and Chx-10 as markers to discern progenitor cell of CMZ in Long-Evan's and RCS rats at different postnatal day (PND) after eye opening. We found that few Chx-10 and BrdU labeled cells in the proliferating marginal regions of Long-Evan's rats, which significantly increased in RCS rats at PND30 and PND60. Consistent with this, Chx-10/Vimentin double staining cells in the center retina of RCS rats increased significantly at PND30 after eye opening. In addition, mRNA expression of Shh, Ptch1 and Smo was up-regulated in RCS rats at PND60 compared to age-matched Long-Evan's rats, which revealed Shh/ptc pathway involving in the activation of RSCs. These results suggest that RSCs in the mammalian retinal proliferating marginal regions has the potential to regenerate following degeneration.

  12. Grafting of ARPE-19 and Schwann cells to the subretinal space in RCS rats.

    Science.gov (United States)

    Wang, Shaomei; Lu, Bin; Wood, Patrick; Lund, Raymond D

    2005-07-01

    To study the distribution of the human retinal pigment epithelium (hRPE) cell line ARPE-19 and human Schwann (hSC) cells grafted to the subretinal space of the Royal College of Surgeon (RCS) rat and the relation of graft cell distribution to photoreceptor rescue. Cell suspensions of both donor types were injected into the subretinal space of 3-week-old dystrophic RCS rats through a transscleral approach, human fibroblast and medium were used as control grafts. All animals were maintained on oral cyclosporine. At 1, 2, 4, 6, 15, 28, and 36 weeks after grafting, animals were killed. Human cell-specific markers were used to localize donor cells. Both donor cell types, as revealed by antibodies survived for a substantial time. Their distribution was very different: hRPE cells formed a large clump early on and, with time, spread along the host RPE in a layer one to two cells deep, whereas hSCs formed many smaller clumps, mainly in the subretinal space. Both cells rescued photoreceptors beyond the area of donor cell distribution. The number of surviving cells declined with time. Both hRPE and hSC grafts can survive and rescue photoreceptors for a substantial time after grafting. The number of both donor cell types declined with time, which could be an immune-related problem and/or due to other factors intrinsic to the host RCS retina. The fact that rescue occurred beyond the area of donor cell distribution suggests that diffusible factors are involved, raising the possibility that the two cell types function in a similar manner to rescue photoreceptors.

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

    International Nuclear Information System (INIS)

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

    2012-01-01

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

  14. Auditor differentiation, mitigating management actions and audit reporting accuracy for distressed firms

    NARCIS (Netherlands)

    Bruynseels, L.M.L.; Knechel, W.R.; Willekens, M.M.T.A.

    2011-01-01

    In this paper we examine whether there is auditor differentiation through industry specialization and audit methodology in judging the adequacy of mitigating management actions as implemented by financially distressed companies. Using a sample of U.S. companies from manufacturing industries (SIC

  15. Role Stress sebagai Motivator Bagi Auditor: Analisis Teoritis Atas Dasar Teori-teori Motivasi

    Directory of Open Access Journals (Sweden)

    Francisca Reni Retno Anggraini

    2008-09-01

    Full Text Available The purpose of this paper explains the positive side of role stress which has long been regarded as the factor causing performance decrease and ultimately initiates job dissatisfaction. There are many cause factors (antecedent of role stress such as boundary-spanning activities, ethical climate in organization, mentoring, and organization-professional conflict, which has been proven empirically affecting role stress. Role stress arising in the job relation between manager-subordinate or leader-his or her member is a dynamic process in organization. Role stress becomes potential resource for organization if manager or leader is able to manage it well, so he or she can change it from hygiene factor to motivator. This article tries to correlate role stress phenomenon in public accountant firms with motivation theories to give alternatives in resolving problems in the role stress. Role stress can become a motivator for partners or senior auditors to be able to suit job characteristics and reward/punishment award mechanism with personal characteristics of auditors, reduce boundary spanning activities and environment uncertainty perception, increase understanding among all individuals in the public accountant firm regarding demand, values, and norms of the said public accountant firm, and ultimately establish specific and attainable goals. This article aims to be a contribution for management (partners and senior auditors in motivating auditors to increase their performance and for researchers to inspire empiric research related to role stress as a motivator to increase performance.

  16. Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

    DEFF Research Database (Denmark)

    Holm, Claus

    2014-01-01

    in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  18. Ethical Decision Making for Private Colleges: The Relationship to the Auditor's Opinion

    Science.gov (United States)

    Shepard, Nicole G.

    2013-01-01

    Colleges and other not-for-profit institutions have been experiencing increasing fiscal concerns because of the American economic downturn that began in 2008. As a result, fraudulent activity is becoming more of an issue. This study focused on the annual auditor's report and its relationship to the ethical relativism of financial managers. In…

  19. A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality.

    Science.gov (United States)

    Lee, Shue-Ching; Su, Jau-Ming; Tsai, Sang-Bing; Lu, Tzu-Li; Dong, Weiwei

    2016-01-01

    Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practice can reflect the effectiveness of a government. Professional development and self-efficacy have strong influence upon the performance of auditors. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan using the stratified random sampling method. The result showed that any auditing experience and professionalization can positively influence the professional awareness. Also, acquired knowledge and skillset of an auditor can effectively improve ones professional judgment. We also found that professional development (including organizational culture and training opportunities) and self-efficacy (including profession and experience as well as trends and performance) may significantly impact audit quality. We concluded that to retain auditors, audit authorities must develop an attractive future outlook emphasizing feedback and learning within an organization. Our study provides a workable management guidelines for strengthening the professional development and self-efficacy of audit authorities in Taiwan.

  20. Analisis Opini Auditor Sebagai Sinyal Kepailitan Suatu Perusahaan: Tinjauan Terhadap Perlunya Kode Etik Syariah Akuntan Publik

    Directory of Open Access Journals (Sweden)

    Sugiyarti Fatma Laela

    2014-03-01

    Full Text Available Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion. The data used in this research are taken from 33 companies which have announced to bankruptcy by state justice of Central Jakarta, and the recent three years auditor’s opinions before the companies’ bankruptcy. After the data have been analyzed with T-test and Friedman test, it goes to the result that there is no significant different between the whole auditor’s opinions in last three years before the companies’ bankruptcy. This research concludes that the bankruptcy cannot be predicted from the auditor’s opinion. Theoretically, the auditor’s opinion can be a tool in predicting the company’s bankruptcy. The deviation of auditor’s ethical codes causes to such this matter happen. Based on that fact, the shariah based ethical codes for auditor is needed. After deep learning from many literatures, the writer formulates shariah ethical codes for auditor which divides into two; relationship between Allah and Human, it performed with the faith (Iman, and the other one is relationship among all humans, it involves the objectivity, independency, professionalism, and integrity.JEL Classification : M40, M42Keywords : auditor, auditor’s opinion, Islamic auditor’s ethical codes

  1. E-Assessment: Challenges to the Legitimacy of VET Practitioners and Auditors

    Science.gov (United States)

    Callan, Victor J.; Johnston, Margaret A.; Clayton, Berwyn; Poulsen, Alison L.

    2016-01-01

    This research examines what practitioners in vocational education and training (VET) organisations and external auditors judge to be the key issues in the current and future use of e-assessment. Applying the framework of legitimacy theory, the study examined the tensions around the use and growth of e-assessment in training organisations, and…

  2. Cone function studied with flicker electroretinogram during progressive retinal degeneration in RCS rats.

    Science.gov (United States)

    Pinilla, I; Lund, R D; Sauvé, Y

    2005-01-01

    The Royal College of Surgeons (RCS) rat has a primary defect in retinal pigment epithelial cells that leads to the progressive loss of photoreceptors and central visual responsiveness. While most rods are lost by 90 days of age (P90), cones degenerate more slowly, and can be detected anatomically up to 2 years of age, despite massive neuronal death and retinal remodelling. To examine how this progressive degenerative process impacts on cone function, we recorded the electroretingram to white light flashes (1.37 log cd s m(-2)) presented at frequencies ranging from 3 to 50 Hz, under light adapted conditions (29.8 cd m(-2)). Pigmented dystrophic and congenic non-dystrophic RCS rats aged from 18 to 300 days were studied. In all responsive animals at all ages, maximal amplitudes were obtained at 3 Hz. In both non-dystrophic and dystrophic rats, there was an increase from P18 to P21 in response amplitude and critical fusion frequency. After P21, these two parameters declined progressively with age in dystrophic rats. Other changes included prolongation in latency, which was first detected prior to the initiation of amplitude reduction. While phase shifts were also detected in dystrophic RCS rats, they appeared at later degenerative stages. The latest age at which responses could be elicited in dystrophic rats was at P200, with positive waves being replaced by negative deflections. The effect of increments in the intensity of background illumination was tested at P50 in both groups. This caused a diminution in flicker response amplitude and critical fusion frequencies in non-dystrophics, while in dystrophic animals, response amplitudes were reduced only at low frequencies and critical fusion frequencies were unaltered. In conclusion, although dystrophic RCS rats undergo a progressive decline in cone function with age, the flicker responsiveness at P21 is comparable to that of non-dystrophic congenic rats, suggesting normal developmental maturation of the cone system in

  3. Summary of LO2/Ethanol OMS/RCS Technology and Advanced Development 99-2744

    Science.gov (United States)

    Curtis, Leslie A.; Hurlbert, Eric A.

    1999-01-01

    NASA is pursuing non-toxic propellant technologies applicable to RLV and Space Shuttle orbital maneuvering system (OMS) and reaction control system (RCS). The primary objectives of making advancements in an OMS/RCS system are improved safety, reliability, and reduced operations and maintenance cost, while meeting basic operational and performance requirements. An OMS/RCS has a high degree of direct interaction with the vehicle and crew and requires subsystem and components that are compatible with integration into the vehicle with regard to external mold-line, power, and thermal control. In July 1997, a Phase I effort for the technology and advanced development of an upgrade of the space shuttle was conducted to define the system architecture, propellant tank, feed system, RCS thrusters, and OMS engine. Phase I of the project ran from July 1997 to October 1998. Phase II is currently being planned for the development and test of full-scale prototype of the system in 1999 and 2000. The choice of pressure-fed liquid oxygen (LO2) and ethanol is the result of numerous trade studies conducted from 1980 to 1996. Liquid oxygen and ethanol are clean burning, high-density propellants that provide a high degree of commonality with other spacecraft subsystems including life support, power, and thermal control, and with future human exploration and development of space missions. The key to this pressure-fed system is the use of subcooled liquid oxygen at 350 psia. In this approach, there is 80 degrees R of subcooling, which means that boil-off will not occur until the temperature has risen 80 R. The sub-cooling results naturally from loading propellants at 163 R, which is the saturation temperature at 14.7 psia, and then pressurizing to 350 psia on the launch pad. Thermal insulation and conditioning techniques are then used to limit the LO2 temperature to 185 R maximum, and maintain the sub-cooling. The other key is the wide temperature range of ethanol, -173 F to +300 F, which

  4. The Effect of Organizational Culture, Leadership Style, and Functional Position on Organizational Commitment and Their Impact on the Performance of Internal Auditors in Aceh, Indonesia

    Directory of Open Access Journals (Sweden)

    M. Shabri Abd. Majid

    2016-06-01

    Full Text Available This study aims at empirically examining the influence of the organizational culture, leadership style, and functional position of an auditor on organizational commitment and their impact on the performance of government internal auditors in Aceh, Indonesia. All 183 of the governmental internal auditors at the district level within the Province of Aceh, Indonesia, were investigated. Data, which are gathered by distributing questionnaires to the entire population, are then analysed by the Structural Equation Modelling (SEM technique.The study found that organizational culture, leadership style, and functional auditor have affected the performance of the governmental internal auditor either directly or indirectly through organizational commitment.Keywords: Organizational Culture, Leadership Style, Functional Auditor, Organizational Commitment, Internal Auditor Performance.

  5. Impact of Cross-listed Directorship on Appointment and Independence of Auditors: Evidence from Republic of Macedonia

    Directory of Open Access Journals (Sweden)

    Atanasko Atanasovski

    2012-08-01

    Full Text Available This study investigates the association between cross-listed directors at multiple boards of directors and the choice of audit firm in emerging market economy such as Republic of Macedonia. The study involved all listed companies and companies with special reporting obligations at Macedonian Stock Exchange owned domestically, since appointment of auditors for subsidiary companies is influenced dominantly by parent company decision making process. Determinants of auditor selection are important input for overall assessment of auditor independence and audit quality and provide valuable argument for revised regulations in order to improve credibility of audit of financial statements. There is limited research available regarding the close relationship and ties between management and auditors, especially in the case of small audit markets where the potential impact of cross-listed directorship on auditor independence and audit quality is considerable. The results of the study provide little evidence of significant relationship between cross-listed directorship and the choice of auditor in respect of Macedonian listed entities. The findings will be of interest for public accounting firms in developing their strategies for close inter-relationships with those charged with governance. It is intended to help regulators assess the impacts of interpersonal relations to auditor independence and quality of assurance services provided to the general public, as well as improvement of monitoring function on behalf of shareholders.

  6. Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Arlen Djunaidi

    2013-05-01

    Full Text Available This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

  7. Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah DKI Jakarta

    Directory of Open Access Journals (Sweden)

    Hendra Gunawan

    2012-11-01

    Full Text Available The purpose of this research is to determine and obtain empirical evidence on the factors related to the behavior of auditors that could affect the performance of auditors who work in Public Accounting Firm (KAP Jakarta. This research discusses the factors regarding role conflict, role ambiguity, role excess, and leadership style. The writer took samples using convenience sampling technique. Criterion sampling was auditor working on the Firm in Jakarta with minimal education S1 majoring in Accounting with a minimum of one year working experience. Writers obtained research data through questionnaires distributed directly or via email to the auditors. The writers deployed 250 questionnaires to the auditors who worked on the Firm in Jakarta where questionnaires were successfully returned as many as 186 questionnaires, but there are 18 questionnaires that did not meet the criteria, so that 168 samples were used in this study. To obtain the results of the study, researchers used multiple regression analysis. The results of this study indicate that the independent variables included in this study, the lack of clarity of roles, have a significant influence on the performance of auditors. While, the other three independent variables: role conflict, role excess, and leadership style do not significantlyaffect the performance of the auditor.

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

    Directory of Open Access Journals (Sweden)

    Lize Stangarlin

    2013-09-01

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

  9. PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA

    Directory of Open Access Journals (Sweden)

    Amanita Novi Yushita

    2013-10-01

    Full Text Available Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.   Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC or have a negative effect to the earnings quality. The quality of external

  10. PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG

    Directory of Open Access Journals (Sweden)

    Nono Supriatna

    2017-04-01

    Full Text Available This study is based on the importance of accountant professionalism as human capital in accounting firm as a service company. This research is intended to study the effect of human capital on the performance of auditors in KAP in Bandung by proposing research hypothesis that, human capital have positive effect on auditor performance, either partially or simultaneously. Several dimensions as sub-variables that form human caputals to be studied are represented by individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness factors. The auditor's performance is measured by three factors that make the performance are (1 individual factors, (2 psychological factors, and (3 organizational factors. The study was conducted at an accounting firm located in Bandung. From the number of population taken random sample consisting of senior accountant and junior accountant as respondent. Data collection technique used is by using questionnaire. In accordance with the measurement scale, the data that have been collected tested the validity of Rank Spearman correlation formula and reliability with Alpha Cronbach. Data that have been tested and declared valid and reliable are then analyzed by correlation and regression analysis. Based on the results of correlation and regression analysis to test the hypothesis obtained findings of research results that human capital simultaneously have a fairly close relationship with its performance. While from multiple regression analysis it is known that each dimension gives various contribution to auditor performance and significant at p = 0,05, so from result of significance test, either partially or simultaneously can be concluded to accept research hypothesis, that is human capital have positive effect to auditor performance

  11. Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

    Directory of Open Access Journals (Sweden)

    Amr M. Khamis

    2016-10-01

    Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

  12. Design and Implementation of Adaptive Turbo Encoder for Quantized Software Defined Low-Power DVB-RCS Radios

    Directory of Open Access Journals (Sweden)

    S. H. Elramly

    2010-11-01

    Full Text Available Turbo codes are employed in every robust wireless digital communications system. Those codes have been adopted for the satellite return channel in DVB-RCS (Return Channel via Satellite standard. In Software Defined Radios (SDRs, Field Programmable Gate Array technology (FPGA is considered a highly configurable option for implementing many sophisticated signal processing tasks. The implementation for such codes is complex and dissipates a large amount of power. This paper studies the efficient implementation of quantized DVB-RCS turbo coding. Also, a low-power, turbo encoder for DVB-RCS is described using a VHDL code. The proposed encoder design is implemented on Xilinx Virtex-II Pro, XC2vpx30 FPGA chip. FPGA Advantage Pro package provided by Mentor Graphics is used for VHDL description and ISE 10.1 by Xilinx is used for synthetization.

  13. 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

  14. The Effect Of Non-Audit Services And Related Threats On Investors' Perceptions Of Auditor Independence: An Experiment

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Quick, Reiner

    2011-01-01

    The provision of non-audit services by the statutory auditor may have a negative impact on independence in mind as well as on independence in appearance. Prior research revealed that different advisory services have a different effect on perceived auditor independence. This could be caused...... impair auditor independence disregarding their size. Furthermore, it was found that a higher self-review threat increases the negative impact on independence perceptions. an advocacy threat, however, seens to be irrelevant. Manipulation checks disclose that the manipulation of the familiarity chedk...

  15. Seabrook simulator model upgrade: Implementation and validation of two-phase, nonequilibrium RCS and steam generator models

    International Nuclear Information System (INIS)

    Kao, S.

    1990-01-01

    A number of deficiencies in the original RCS and steam generator models on the Seabrook simulator were found to give unrealistic results under some off-normal and accident conditions. These deficiencies are attributed to the simplistic assumptions used in the original models, such as the homogeneous, equilibrium equations used in the pressurizer and steam generator models, and the single-phase flow model used in the RCS thermal-hydraulic model. To improve the fidelity of the simulator, efforts have been made to upgrade the RCS and steam generator models to include two-phase, nonequilibrium features. In the new RCS model, the following major assumptions are used to derive the finite difference form of the conservation equations: a donor-cell differencing scheme is adopted to allow flow reversal; a single pressure is used to evaluate properties; a single mass flow rate is assumed in each loop; enthalpy is assumed to vary linearly within each control volume; a homogeneous flow is assumed under two-phase conditions. The pressurizer is divided into a vapor region and a liquid region, each of which is represented by a set of mass and energy conservation equations. Interfacial mass and energy exchange mechanisms (condensation and flashing), thermal interactions between the vessel and fluids, and thermal nonequilibrium between the phases are included in the pressurizer model. The steam generator is divided into the vapor dome, riser, and downcomer regions. The assumptions applied are similar to those of the RCS and pressurizer models. A momentum model is incorporated to calculate the recirculation flow and simulate the downcomer level shrink/swell phenomenon. The new RCS and steam generator models are validated by comparing the simulator calculations against sister plant data and FSAR vendor analysis. The results show the new models give realistic and reliable calculations under off-normal and accident conditions

  16. [Tools for laparoscopic skill development - available trainers and simulators].

    Science.gov (United States)

    Jaksa, László; Haidegger, Tamás; Galambos, Péter; Kiss, Rita

    2017-10-01

    The laparoscopic minimally invasive surgical technique is widely employed on a global scale. However, the efficient and ethical teaching of this technique requires equipment for surgical simulation. These educational devices are present on the market in the form of box trainers and virtual reality simulators, or some combination of those. In this article, we present a systematic overview of commercially available surgical simulators describing the most important features of each product. Our overview elaborates on box trainers and virtual reality simulators, and also touches on surgical robotics simulators, together with operating room workflow simulators, for the sake of completeness. Apart from presenting educational tools, we evaluated the literature of laparoscopic surgical education and simulation, to provide a complete picture of the unfolding trends in this field. Orv Hetil. 2017; 158(40): 1570-1576.

  17. Design and implementation of robust controllers for a gait trainer.

    Science.gov (United States)

    Wang, F C; Yu, C H; Chou, T Y

    2009-08-01

    This paper applies robust algorithms to control an active gait trainer for children with walking disabilities. Compared with traditional rehabilitation procedures, in which two or three trainers are required to assist the patient, a motor-driven mechanism was constructed to improve the efficiency of the procedures. First, a six-bar mechanism was designed and constructed to mimic the trajectory of children's ankles in walking. Second, system identification techniques were applied to obtain system transfer functions at different operating points by experiments. Third, robust control algorithms were used to design Hinfinity robust controllers for the system. Finally, the designed controllers were implemented to verify experimentally the system performance. From the results, the proposed robust control strategies are shown to be effective.

  18. Localization and Developmental Expression Patterns of CSPG in the RCS Rat Retina

    Directory of Open Access Journals (Sweden)

    Li-Feng Chen

    2011-05-01

    Full Text Available Purpose: Investigate changes in chondroitin sulfate proteoglycan (CSPG distribution in Royal College of Surgeons (RCS rat retinae. Could CSPGs distribution act as a physical barrier to transplanted cell migration in degenerating retinae? Methods: CSPG expression was examined in RCS and Long-Evans rat retinae from birth to postnatal day 150 (PND150 using immunofluorescence and western-blots. Results: Both groups showed a rapid rise in CSPG expression on PND14, which peaked on PND21 before declining to lower levels by PND35. CSPG expression had risen again by PND90 and remained elevated for the duration of the study (PND150. However, from PND21, CSPG expression was significantly higher (p ≤ 0.05, n = 5 in Long-Evans rat retinae. CSPG-positive cells were localized in the ganglion cell layer (GCL and the photoreceptor outer segment debris zone (DZ; CSPG expression in the DZ was the main contributor to the higher expression in older animals for both groups. Conclusions: Increased expression of CSPGs in the DZ may act as a physical barrier following retinal cellular transplantation. CSPGs in the GCL is probably related to dendritic changes. CSPG accumulation in the older retinae suggests that aging influences the microenvironment in the retina, which may affect the efficacy of cell transplantation.

  19. In situ degassing of the kicker magnet in J-PARC RCS

    International Nuclear Information System (INIS)

    Kamiya, Junichiro; Ogiwara, Norio; Hikichi, Yusuke; Yanagibashi, Toru; Kinsho, Michikazu

    2015-01-01

    The usual way to reduce outgassing from a device in vacuum is to heat up a whole vacuum chamber containing the device. However, the situation, where this method can be applied, is limited due to the heat expansion of the chamber. Especially in accelerators, where the vacuum chambers are connected with nearby beam pipes, this normal bake-out method may not be applied. If a heat source and heat shields are appropriately installed inside the chamber, heat flux is directed to the device. Therefore the device can be baked out without raising the temperature of the vacuum chamber. One candidate for such bake-out method to be applied is kicker magnets in J-PARC RCS, which are installed in large vacuum chambers. We performed the heating tests with some types of heaters in order to examine the effectiveness of this method and to decide the material and configuration of the heater. As a result, the graphite heater was selected for in-situ bake-out of the kickers in the RCS beam line. Using the method, the each material of kicker magnet was heated up above 100degC with keeping the temperature rise of the vacuum chamber below 30degC. (author)

  20. Reduction of the In-Band RCS of Microstrip Patch Antenna by Using Offset Feeding Technique

    Directory of Open Access Journals (Sweden)

    Weiwei Xu

    2014-01-01

    Full Text Available This paper presents a method for implementing a low in-band scattering design for microstrip patch antennas based on the analysis of structural mode scattering and radiation characteristics. The antenna structure is first designed to have the lowest structural mode scattering in a desired frequency band. The operating frequency band of the antenna is then changed to coincide with that of the lowest structural mode scattering by adjusting the feed position on the antenna (offset feeding to achieve an antenna with low in-band radar cross section (RCS. In order to reduce the level of cross polarization of the antenna caused by offset feeding, symmetry feeding structures for both single patch antennas and two-patch arrays are proposed. Examples that show the efficiency of the method are given, and the results illustrate that the in-band RCS of the proposed antennas can be reduced by as much as 17 dBsm for plane waves impinging from the normal direction compared to patch antennas fed by conventional methods.

  1. Error Analysis of Relative Calibration for RCS Measurement on Ground Plane Range

    Directory of Open Access Journals (Sweden)

    Wu Peng-fei

    2012-03-01

    Full Text Available Ground plane range is a kind of outdoor Radar Cross Section (RCS test range used for static measurement of full-size or scaled targets. Starting from the characteristics of ground plane range, the impact of environments on targets and calibrators is analyzed during calibration in the RCS measurements. The error of relative calibration produced by the different illumination of target and calibrator is studied. The relative calibration technique used in ground plane range is to place the calibrator on a fixed and auxiliary pylon somewhere between the radar and the target under test. By considering the effect of ground reflection and antenna pattern, the relationship between the magnitude of echoes and the position of calibrator is discussed. According to the different distances between the calibrator and target, the difference between free space and ground plane range is studied and the error of relative calibration is calculated. Numerical simulation results are presented with useful conclusions. The relative calibration error varies with the position of calibrator, frequency and antenna beam width. In most case, set calibrator close to the target may keep the error under control.

  2. Loss of calretinin immunoreactive fibers in subcortical visual recipient structures of the RCS dystrophic rat.

    Science.gov (United States)

    Vugler, Anthony A; Coffey, Peter J

    2003-11-01

    The retinae of dystrophic Royal College of Surgeons (RCS) rats exhibit progressive photoreceptor degeneration accompanied by pathology of ganglion cells. To date, little work has examined the consequences of retinal degeneration for central visual structures in dystrophic rats. Here, we use immunohistochemistry for calretinin (CR) to label retinal afferents in the superior colliculus (SC), lateral geniculate nucleus, and olivary pretectal nucleus of RCS rats aged between 2 and 26 months of age. Early indications of fiber loss in the medial dystrophic SC were apparent between 9 and 13 months. Quantitative methods reveal a significant reduction in the level of CR immunoreactivity in visual layers of the medial dystrophic SC at 13 months (P animals aged 19-26 months the loss of CR fibers in SC was dramatic, with well-defined patches of fiber degeneration predominating in medial aspects of the structure. This fiber degeneration in SC was accompanied by increased detection of cells immunoreactive for CR. In several animals, regions of fiber loss were also found to contain strongly parvalbumin-immunoreactive cells. Loss of CR fibers was also observed in the lateral geniculate nucleus and olivary pretectal nucleus. Patterns of fiber loss in the dystrophic SC compliment reports of ganglion cell degeneration in these animals and the response of collicular neurons to degeneration is discussed in terms of plasticity of the dystrophic visual system and properties of calcium binding proteins.

  3. National demonstration of full reactor coolant system (RCS) chemical decontamination at Indian Point 2

    Energy Technology Data Exchange (ETDEWEB)

    Trovato, S.A.; Parry, J.O. [Consolidated Edison Co., New York, NY (United States)

    1995-03-01

    Key to the safe and efficient operation of the nation`s civilian nuclear power plants is the performance of maintenance activities within regulations and guidelines for personnel radiation exposure. However, maintenance activities, often performed in areas of relatively high radiation fields, will increase as the nation`s plant age. With the Nuclear Regulatory Commission (NRC) lowering the allowable radiation exposure to plant workers in 1994 and considering further reductions and regulations in the future, it is imperative that new techniques be developed and applied to reduce personnel exposure. Full primary system chemical decontamination technology offers the potential to be single most effective method of maintaining workers exposure {open_quotes}as low as reasonably achievable{close_quotes} (ALARA) while greatly reducing plant operation and maintenance (O&M) costs. A three-phase program underway since 1987, has as its goal to demonstrate that full RCS decontamination is a visible technology to reduce general plant radiation levels without threatening the long term reliability and operability of a plant. This paper discusses research leading to and plans for a National Demonstration of Full RCS Chemical Decontamination at Indian Point 2 nuclear generating station in 1995.

  4. Possible sources of neuroprotection following subretinal silicon chip implantation in RCS rats

    Science.gov (United States)

    Pardue, Machelle T.; Phillips, Michael J.; Yin, Hang; Fernandes, Alcides; Cheng, Yian; Chow, Alan Y.; Ball, Sherry L.

    2005-03-01

    Current retinal prosthetics are designed to stimulate existing neural circuits in diseased retinas to create a visual signal. However, implantation of retinal prosthetics may create a neurotrophic environment that also leads to improvements in visual function. Possible sources of increased neuroprotective effects on the retina may arise from electrical activity generated by the prosthetic, mechanical injury due to surgical implantation, and/or presence of a chronic foreign body. This study evaluates these three neuroprotective sources by implanting Royal College of Surgeons (RCS) rats, a model of retinitis pigmentosa, with a subretinal implant at an early stage of photoreceptor degeneration. Treatment groups included rats implanted with active and inactive devices, as well as sham-operated. These groups were compared to unoperated controls. Evaluation of retinal function throughout an 18 week post-implantation period demonstrated transient functional improvements in eyes implanted with an inactive device at 6, 12 and 14 weeks post-implantation. However, the number of photoreceptors located directly over or around the implant or sham incision was significantly increased in eyes implanted with an active or inactive device or sham-operated. These results indicate that in the RCS rat localized neuroprotection of photoreceptors from mechanical injury or a chronic foreign body may provide similar results to subretinal electrical stimulation at the current output evaluated here.

  5. THYDE-P2 code: RCS (reactor-coolant system) analysis code

    International Nuclear Information System (INIS)

    Asahi, Yoshiro; Hirano, Masashi; Sato, Kazuo

    1986-12-01

    THYDE-P2, being characterized by the new thermal-hydraulic network model, is applicable to analysis of RCS behaviors in response to various disturbances including LB (large break)-LOCA(loss-of-coolant accident). In LB-LOCA analysis, THYDE-P2 is capable of through calculation from its initiation to complete reflooding of the core without an artificial change in the methods and models. The first half of the report is the description of the methods and models for use in the THYDE-P2 code, i.e., (1) the thermal-hydraulic network model, (2) the various RCS components models, (3) the heat sources in fuel, (4) the heat transfer correlations, (5) the mechanical behavior of clad and fuel, and (6) the steady state adjustment. The second half of the report is the user's mannual for the THYDE-P2 code (version SV04L08A) containing items; (1) the program control (2) the input requirements, (3) the execution of THYDE-P2 job, (4) the output specifications and (5) the sample problem to demonstrate capability of the thermal-hydraulic network model, among other things. (author)

  6. Blended learning in CME: the perception of GP trainers.

    Science.gov (United States)

    Te Pas, E; Meinema, J G; Visser, M R M; van Dijk, N

    2016-05-01

    Blended learning (the combination of electronic methods with traditional teaching methods) has the potential to combine the best of traditional education with the best of computer-mediated training. We chose to develop such an intervention for GP trainers who were undertaking a Continuing Medical Education (CME) course in evidence-based medicine (EBM). This study reports on our experience and investigated the factors influencing the perception on usefulness and logistics of blended learning for learners in CME. In total, 170 GP trainers participated in the intervention. We used questionnaires, observations during the four face-to-face meetings and evaluations in the e-course over one year. Additionally we organised focus groups to gain insight in some of the outcomes of the questionnaires and interpretations of the observations. The GP trainers found the design and the educational method (e-course in combination with meetings) attractive, instructive and complementary. Factors influencing their learning were (1) educational design, (2) educational method, (3) topic of the intervention, (4) time (planning), (5) time (intervention), (6) learning style, (7) technical issues, (8) preconditions and (9) level of difficulty. A close link between daily practice and the educational intervention was considered an important precondition for the success of the intervention in this group of learners. GP trainers were positive about blended learning: they found e-learning a useful way to gain knowledge and the meetings a pleasant way of transferring the knowledge into practice. Although some preconditions should be taken into consideration during its development and implementation, they would participate in similarly designed learning in the future.

  7. A mechanized gait trainer for restoring gait in nonambulatory subjects.

    Science.gov (United States)

    Hesse, S; Uhlenbrock, D; Werner, C; Bardeleben, A

    2000-09-01

    To construct an advanced mechanized gait trainer to enable patients the repetitive practice of a gaitlike movement without overstraining therapists. DEVICE: Prototype gait trainer that simulates the phases of gait (by generating a ratio of 40% to 60% between swing and stance phases), supports the subjects according to their ability (lifts the foot during swing phase), and controls the center of mass in the vertical and horizontal directions. Two nonambulatory, hemiparetic patients who regained their walking ability after 4 weeks of daily training on the gait trainer, a 55-year-old woman and a 62-year-old man, both of whom had a first-time ischemic stroke. Four weeks of training, five times a week, each session 20 minutes long. Functional ambulation category (FAC, levels 0-5) to assess gait ability and ground level walking velocity. Rivermead motor assessment score (RMAS, 0-13) to assess gross motor function. Patient 1: At the end of treatment, she was able to walk independently on level ground with use of a walking stick. Her walking velocity had improved from .29m/sec to .59m/sec. Her RMAS score increased from 4 to 10, meaning she could walk at least 40 meters outside, pick up objects from floor, and climb stairs independently. Patient 2: At end of 4-week training, he could walk independently on even surfaces (FAC level 4), using an ankle-foot orthosis and a walking stick. His walking velocity improved from .14m/sec to .63m/sec. His RMAS increased from 3 to 10. The gait trainer enabled severely affected patients the repetitive practice of a gaitlike movement. Future studies may elucidate its value in gait rehabilitation of nonambulatory subjects.

  8. The Organizational Climate in Collegiate Athletics: An Athletic Trainer's Perspective.

    Science.gov (United States)

    Mazerolle, Stephanie M; Eason, Christianne M

    2018-01-01

      An organizational climate is largely based on an employee's perceptions of the working conditions in which he or she engages regularly. A multifaceted concept, the organizational climate is often formed by perceptions of employee welfare, rewards, and support. Achieving work-life balance is also a part of the climate.   To learn collegiate athletic trainers' perceptions of organizational climate and specifically how it may pertain to their work-life balance.   Phenomenologic study.   Collegiate practice setting.   Thirty athletic trainers working in the collegiate athletics setting took part in 1-on-1 phone interviews. The participants were 30.5 (interquartile range [IQR] = 7.75) years old and had been certified for 7 (IQR = 5) years and at their current position for 4 (IQR = 3) years.   Participants completed a phone interview that followed a semistructured framework. All transcribed interviews were analyzed using a phenomenologic approach. Researcher triangulation, expert review, and data saturation were used to establish credibility.   Athletic trainers working in the collegiate athletics setting who had positive perceptions of their work-life balance described their organizational climate as family friendly. Our participants' supervisors allowed for autonomy related to work scheduling, which provided opportunities for work-life balance. These athletic trainers believed that they worked in a climate that was collegial, which was helpful for work-life balance. In addition, the importance of placing family first was part of the climate.   The perceptions of our participants revealed a climate of family friendliness, supervisor support, and collegiality among staff members, which facilitated the positive climate for work-life balance. The mindset embraced the importance of family and recognized that work did not always have to supersede personal priorities.

  9. Athletic Trainers' Attitudes and Perceptions of Environmental Sustainability.

    Science.gov (United States)

    Potteiger, Kelly; Pitney, William A; Cappaert, Thomas A; Wolfe, Angela

    2017-12-01

      Environmental sustainability efforts are becoming a critical concern in health care. However, little is known regarding how athletic trainers feel about the environment or what can be done to reduce the environmental impact of the practice of athletic training.   To examine athletic trainers' attitudes toward and perceptions of factors related to environmental sustainability.   Sequential, mixed methods using a survey, focus groups, and personal interviews.   Field study.   Four hundred forty-two individuals completed the survey. Sixteen participated in the qualitative portion.   Quantitative results from the Athletic Training Environmental Impact Survey included data from a 5-point Likert scale (1 = lowest rating and 5 = highest rating). Descriptive statistics and 1-way analyses of variance were used to describe perceptions and determine differences in mean opinion, National Athletic Trainers' Association district, and use of green techniques. Qualitative data were transcribed verbatim and analyzed inductively.   The mean score for opinion of the environment was 3.30 ± 0.52. A difference was found between opinion and National Athletic Trainers' Association district ( F 9, 429 = 2.43, P = .01). A Bonferroni post hoc analysis identified this difference ( P = .03) between members of District 2 (Delaware, New Jersey, New York, Pennsylvania) and District 9 (Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, Tennessee). An inductive analysis resulted in 3 emergent themes: (1) barriers to using green techniques, (2) motivators for using green techniques, and (3) solutions to overcoming the barriers. The information gleaned from participants in the qualitative portion of the study can be useful for clinicians wishing to implement basic conservation efforts in their practice settings and may guide future sustainability projects.   Overall, participants reported a positive opinion of environmental sustainability topics related to athletic

  10. CÓMO PRESERVAR LA OBJETIVIDAD DEL AUDITOR INTERNO

    Directory of Open Access Journals (Sweden)

    José Ángel Pérez López

    2004-11-01

    .0pt; mso-ansi-language:ES-TRAD; mso-fareast-language:ES;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} -->

    RESUMEN

    La aparición en los últimos años de diversos escándalos financieros ha incrementado la preocupación por fomentar una mayor transparencia en el mundo empresarial. En este sentido, un adecuado control del funcionamiento de las empresas desde un punto de vista interno contribuirá a obtener una mayor transparencia en las mismas y a reducir los posibles fraudes, tomando cada vez mayor relevancia la implantación y desarrollo de una función de auditoría interna Independiente. El objetivo de este trabajo se centra en estudiar la Independencia de la auditoría interna desde un punto de vista conceptual y normativo

  11. Characterization of wood polymer composite and design of root trainer

    Science.gov (United States)

    Chitra, K. N.; Abhilash, R. M.; Chauhan, Shakti Singh; Venkatesh, G. S.; Shivkumar, N. D.

    2018-04-01

    Biopolymers have received much attention of researchers due to concerns over disposal of plastics, greenhouse gas emission and environmental problems associated with it. Polylactic Acid (PLA) is one of the thermoplastic biopolymer made from lactic acid by using agricultural resources. PLA has received significant interest due to its competitive properties when compared to commodity plastics such as Polyethylene, Polypropylene and Polystyrene. PLA has interesting properties such as high stiffness, UV stability, clear and glossy finish. However, application of PLA is restricted due to its brittle nature. Engineering and thermal properties of PLA can be improved by reinforcing fibres and fillers. Lignocelluloses or natural fibres such as Jute, Hemp, Bamboo, Sisal and Wood fibres can be used as reinforcement. By using natural fibres, a very bio-compostable composite can be produced. In the present study, short fibres from Melia Dubia wood were extracted and used as reinforcement to PLA Bio-Polymer matrix. Characterization of developed composite was obtained using tensile and flexural tests. Tensile test simulation of composite was performed using Altair Hypermesh, a Finite Element (FE) preprocessor and LS-Dyna an explicit FE solver. MAT_01, an elastic material model in LS-Dyna was used to model the behaviour. Further, the design of Root Trainer using developed composite has been explored. A Root Trainer is an aid to the cultivation of seedlings in nurseries. Root Trainer made by using developed composite has advantage of biodegradability and eco-friendly nature.

  12. Intelligent virtual agents as language trainers facilitate multilingualism.

    Science.gov (United States)

    Macedonia, Manuela; Groher, Iris; Roithmayr, Friedrich

    2014-01-01

    intelligent virtual agents (IVAs) with human appearance and the capability to teach foreign language vocabulary. We report results from studies that we have conducted with Billie, an IVA employed as a vocabulary trainer, as well as research findings on the acceptance of the agent as a trainer by adults and children. The results show that Billie can train humans as well as a human teacher can and that both adults and children accept the IVA as a trainer. The advantages of IVAs are multiple. First, their teaching methods can be based on neuropsychological research findings concerning memory and learning practice. Second, virtual teachers can provide individualized training. Third, they coach users during training, are always supportive, and motivate learners to train. Fourth, agents will reside in the user's mobile devices and thus be at the user's disposal everywhere and anytime. Agents in apps will make foreign language training accessible to anybody at low cost. This will enable people around the world, including physically, financially, and geographically disadvantaged persons, to learn a foreign language and help to facilitate multilingualism.

  13. Propuesta de salvaguardas para la independencia de la función de auditoría interna

    Directory of Open Access Journals (Sweden)

    Aurora V. Perez Lopez

    2014-04-01

    Full Text Available La presente investigación tiene por objetivo proponer un conjunto de salvaguardas que sirva de referencia a auditores internos y entidades, con el fin de garantizar la existencia de independencia en la función de auditoría interna. Para conseguir este objetivo se aplicó el método Delphi. Los principales resultados obtenidos evidencian que no existen opiniones diferentes por grupos de expertos sobre la importancia de las salvaguardas, pudiéndose proponer un uniforme conjunto de salvaguardas, con la excepción de la externalización de la función de auditoría interna, la cual, según el grupo de auditores internos, es considerada como la menos importante. La independencia sobre las actividades y los sistemas de control interno es la salvaguarda considerada de forma unánime como la más importante.

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

    DEFF Research Database (Denmark)

    Kiertzner, Lars; Thinggaard, Frank

    2005-01-01

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

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

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

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

  16. Training for Future Esp Trainers: Evaluating the Training of Trainers (TOT Program in Labuan Bajo, Manggarai Barat, Flores

    Directory of Open Access Journals (Sweden)

    Irfan Rifai

    2013-04-01

    Full Text Available By cooperating with Yayasan Komodo Kita and Mandiri Bank, English department of Binus University was chiefly in charge of a 15 day Training Of Trainers (TOT program for 24 participants prepared for teaching English in Labuan Bajo, Flores. The training was aimed to prepare already fluent- in – English- teachers, tour guides, and university graduates with the right tools and method in teaching English. To assess the program, a set of evaluation questionnaire was given to the participants to know their responses on the training material, the trainers, and the program by using Likert’s scale type questions. An observational record was also used as a tool to measure participants’ achievement. The questionnaire reveals that the participants respond positively to the program and the material and favor the approaches made by the trainers during the training. However, the training shows various results in participants’ performance. It is assumed that the non teaching background of the majority of participants and the level of English as two key factors influencing their performance.  

  17. Manual de revisoría fiscal con un enfoque de auditoría integral, aplicando estándares internacionales de auditoría (CW)

    OpenAIRE

    Villa-Mesa, Ronald José

    2015-01-01

    Este documento es el resultado del conocimiento adquirido tanto en la Academia como en el  ejercicio como profesional independiente y como docente de Contaduría Pública. Es de vital importancia para el ejercicio profesional del Contador-Auditor, reconocer la Revisoría Fiscal como una actividad propia de nuestra profesión, con funciones de fiscalización enmarcadas dentro de la legislación mercantil y la Ley 43 de 1990, Estatuto Orgánico de la Profesión Contable en Colombia. El Revisor Fiscal, ...

  18. DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO

    Directory of Open Access Journals (Sweden)

    Rosalina Kurniwati Tethool

    2016-11-01

    public accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors. Keywords: supervisory action, work experience, job satisfaction, auditor

  19. Auditoría financiera y tributaria a la empresa Fideos Paraíso, periodo fiscal 2013

    OpenAIRE

    Cusco Quinde, Ana Jackeline

    2014-01-01

    El documento consiste en una Auditoría Financiera y Tributaria a la Empresa Fideos Paraíso, periodo fiscal 2013; obteniendo como resultado, luego del análisis, un informe de auditoría con salvedades en la parte contable-financiera y tributaria. The document is a Financial and Tax Audit Company Fideos Paraíso, fiscal year 2013; resulting in, after the analysis, a qualified audit report on the financial and tax accounting part.

  20. Variations in area-level disadvantage of Australian registered fitness trainers usual training locations

    OpenAIRE

    Bennie, Jason A.; Thornton, Lukar E.; van Uffelen, Jannique G. Z.; Banting, Lauren K.; Biddle, Stuart J. H.

    2016-01-01

    Background Leisure-time physical activity and strength training participation levels are low and socioeconomically distributed. Fitness trainers (e.g. gym/group instructors) may have a role in increasing these participation levels. However, it is not known whether the training location and characteristics of Australian fitness trainers vary between areas that differ in socioeconomic status. Methods In 2014, a sample of 1,189 Australian trainers completed an online survey with questions about ...

  1. A novel method for creating custom shaped ballistic gelatin trainers using plaster molds.

    Science.gov (United States)

    Doctor, Michael; Katz, Anne; McNamara, Shannon O; Leifer, Jessica H; Bambrick-Santoyo, Gabriela; Saul, Turandot; Rose, Keith M

    2018-03-01

    Simulation based procedural training is an effective and frequently used method for teaching vascular access techniques which often require commercial trainers. These can be prohibitively expensive, which allows for homemade trainers made of gelatin to be a more cost-effective and attractive option. Previously described trainers are often rectangular with a flat surface that is dissimilar to human anatomy. We describe a novel method to create a more anatomically realistic trainer using ballistic gelatin, household items, and supplies commonly found in an emergency department such as the plaster wrap typically used to make splints.

  2. Accumulation of neurocan, a brain chondroitin sulfate proteoglycan, in association with the retinal vasculature in RCS rats.

    Science.gov (United States)

    Zhang, Yiqin; Rauch, Uwe; Perez, Maria-Thereza R

    2003-03-01

    To examine whether and how the retinal distribution of the chondroitin sulfate proteoglycan neurocan is affected after photoreceptor cell loss and whether it correlates with the multiple secondary cellular changes that accompany the photoreceptor degeneration. Retinas from normal rats (Sprague-Dawley; postnatal days [P]0-P70), RCS rats with dystrophic retinas (P0-P300), RCS-rdy(+) congenic rats with nondystrophic retinas (P0-202), and rhodopsin mutant rats, P23H (P0-P257) and S334ter (P0-P220), were processed for immunohistochemistry using a polyclonal antibody to rat neurocan. The overall distribution of neurocan was similar in all retinas examined. Neurocan immunostaining was detected over the nerve fiber layer, the plexiform layers, the photoreceptor outer segments region, and the ciliary epithelium. With age, labeling throughout the plexiform layers decreased continuously. In RCS rats however, conspicuous labeling was also seen in association with retinal vessels, from P15 onward. Accumulation of neurocan in association with the retinal vasculature does not correlate with photoreceptor cell loss, because it was not observed in the rhodopsin mutant rats. During the earliest stages of the disease, accumulation of debris in the subretinal space in RCS rats may be sufficient per se to initiate a cascade of metabolic changes that result in accumulation of neurocan. With time, the neurocan accumulated perivascularly may, by interaction with other matrix molecules, modulate at least some of the vascular alterations observed in this animal model.

  3. VXIbus-based signal generator for resonant power supply system of the 3 GeV RCS

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Fengqing; Watanabe, Yasuhiro; Koseki, Shoichiro; Tani, Norio [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment; Adachi, Toshikazu; Someya, Hirohiko [High Energy Accelerator Reseach Organization, Tsukuba, Ibaraki (Japan)

    2002-03-01

    The 3 GeV Proton RCS of the JAERI-KEK Joint Project is a 25 Hz separate-function rapid cycling synchrotron under design. Bending magnets (BM) and quadrupole magnets (QM) are excited separately. The 3 GeV RCS requests above 10 families of magnets excited independently, far beyond 3 families in practical RCS's. Difficulty of field tracking between BM and QM is significantly increased. Magnet strings are grouped into resonant networks and excited resonantly with power supplies driven by a waveform pattern, typically a DC-biased sinusoidal signal. To achieve a close tracking between many families, the driving signal of each power supply should be adjusted in phase and amplitude flexibly and dynamically. This report proposes a signal generator based on VXIbus. The VXIbus, an extension of VMEbus (VME eXtensions for Instrument), provides an open architecture with shared process bus and timing. The VXIbus-based signal generator facilitates the timing synchronization and is easy to extend to many channels needed by the 3 GeV RCS. Experimental results of the signal generator are reported. (author)

  4. STS-46 Atlantis', OV-104's, vertical tail and OMS pods lit up by RCS jet firing

    Science.gov (United States)

    1992-01-01

    STS-46 Atlantis', Orbiter Vehicle (OV) 104's, vertical tail and orbital maneuvering system (OMS) pods are highlighted by the glow of the reaction control system (RCS) jet firings. OV-104 was at an altitude of 128 nautical miles. The remote manipulator system (RMS) arm is partially visible stowed along the port side sill longeron.

  5. Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit

    Directory of Open Access Journals (Sweden)

    Astia Putriana

    2016-03-01

    Full Text Available The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

  6. The role of the European Court of Auditors in preserving of fiscal framework within the Eurozone

    Directory of Open Access Journals (Sweden)

    Dimitrijević Marko B.

    2016-01-01

    Full Text Available The subject of analysis in this paper is the role of the European Court of Auditors in the process of establishing a sustainable fiscal framework in the countries of the European Monetary Union. In this regard, in the paper points to the reasons for the establishment of the European Court of Auditor, standards and methodology for auditing public finances that are in the function of directing and supporting financial management in the EMU. Particular focus on the research is on reviewing the type and characteristics of the audit, phases and methodology of the audit process and the Court's attitude with other communitarian organs that is a requirement of responsible, transparent and efficient management of fiscal and monetary policy in the euro area.

  7. Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment

    Directory of Open Access Journals (Sweden)

    David S Murphy

    2015-12-01

    Full Text Available This study assessed student perceptions of auditor responses to evidence that a client failed to respond appropriately to suspicious activities that could indicate money laundering. Subjects were presented with a series of randomized cases in which partner type (new vs. experienced, firm type (regional vs. international and audit fee materiality (not material, material to the local office only, material to the firm were manipulated asked to indicate their perceptions of the likelihood that an audit partner would discuss such evidence with the client, and the likelihood that the issue would be disclosed by the auditor. Both partner type and audit fee materiality was found to have significant effects on perceived likelihoods.

  8. Spesialisasi Industri Auditor Sebagai Prediktor Earnings Response Coefficient Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Hans Hananto Andreas

    2012-01-01

    Full Text Available This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s industry specialisation and the earnings information quality as measured by ERC. Hypothesis testing was conducted using multiple linear regression technique. Using purposive sampling technique, 134 public companies listed on the BEI were selected as the sample of this study. This study finds that there is a positive relationship between auditor’s industry specialisation and company’s ERC. The ERC of companies that use auditors with industry specialisation is higher than ERC of companies that do not use auditors with industry specialisation.

  9. PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR

    Directory of Open Access Journals (Sweden)

    Taufik Hidayat

    2012-12-01

    Full Text Available This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques. We also examine whether the value relevance offair value with valuation techniques improves if auditor tenure is longer or financial statements are audited by a Big Four Firm. Hypothesis testing was conducted by a panel data based on model of Ohlson (1995. Using a sample of 147 companies listed on the Indonesia Stock Exchange from 2008-2011, resulting the general conclusion that fair value has value relevance, where the value relevance of fair value measured at quoted active market is higher than the valuation technique. Value relevance of fair value measured at valuation techniques will increase as auditor tenure increases or financial statements were audited by a Big Four Firm.

  10. Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia

    Directory of Open Access Journals (Sweden)

    Andika Pradana

    2015-11-01

    Full Text Available This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation Modeling (SEM. The results show that work overload has a significant effect on increasing turnover intention through both job satisfaction and work related stress. In comparison, work overload does not influence turnover intention through work life balance. This may be due to the nature of the respondents, in which a majority of the newly hired accountants employed in this study are unmarried.

  11. WORK OVERLOAD AND TURNOVER INTENTION OF JUNIOR AUDITORS IN GREATER JAKARTA, INDONESIA

    Directory of Open Access Journals (Sweden)

    Andika Pradana

    2015-11-01

    Full Text Available This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation Modeling (SEM. The results show that work overload has a significant effect on increas- ing turnover intention through both job satisfaction and work related stress. In comparison, work overload does not influence turnover intention through work life balance. This may be due to the nature of the respondents, in which a majority of the newly hired accountants employed in this study are unmarried.

  12. Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

    Directory of Open Access Journals (Sweden)

    Handan Bulca

    2015-07-01

    Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

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

    Directory of Open Access Journals (Sweden)

    Aries Wicaksono

    2016-09-01

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

  14. Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba

    Directory of Open Access Journals (Sweden)

    Ayudia Sokarina

    2012-04-01

    Full Text Available Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.

  15. Pengaruh Faktor Kultur Organisasi, Manajemen, Strategi, Keuangan, Auditor dan Pemerintahan terhadap Kecenderungan Kecurangan Akuntansi

    OpenAIRE

    Firdaus, Eka Fransiska; Suryandari, Erni

    2008-01-01

    Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research populati...

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

    OpenAIRE

    Vicky COLE; Joel BRANSON; Diane BREESCH

    2011-01-01

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

  17. Information security – a new challenge for the young and future financial auditors

    OpenAIRE

    Sînziana-Maria RÎNDAȘU

    2016-01-01

    The purpose of this paper is to inquire if the young and future financial auditors are fully aware of the impact that information security has on audit missions, focusing also on the responsibilities of the participants in financial audit missions, regarding the assessment of the risks derived from information security. To determine the extent to which audit risk might be influenced by information security, a literature review was conducted, that has focused on this current concern, as ex...

  18. PERSEPSI AUDITOR DAN USER TENTANG INDEPENDENSI AKUNTAN DAN PENGARUHNYA TERHADAP OPINI AUDIT

    OpenAIRE

    Lubis, Tapi Anda Sari

    2010-01-01

    This research aims to examine with empirical proof about (a) The diffrence perception between public accountant with BPK auditor about accountant independency (b) The diffrence perception between public accountant with user about accountant independency (c) The influence of accountant independency as professional behavior for audit opinion. These analysis based on valid questionnaires taken from 93 respondents. The results of this research showed that (a) There is no different perception betw...

  19. La estructura de la contabilidad y la auditoría: un replanteamiento

    Directory of Open Access Journals (Sweden)

    Shyam Sunder

    2003-10-01

    Full Text Available Los fracasos de la autoridad corporativa de muchas de las principales empresas de los EE.UU. en 2002 indican que podría ser útil reconsiderar a fondo la estructura de las instituciones de contabilidad, auditoría, autoridad corporativa y remuneración a los ejecutivos. La sustitución del sistema de normas imperativas por un enfoque competitivo -afín al del derecho consuetudinario- de principios y normas contables podría trasladar el énfasis de los informes financieros desde la forma hacia la esencia. Luego de algunos fallos de la Corte Suprema de los EE.UU., la calidad de la auditoría disminuyó desde finales de los setenta por la presión del gobierno para aumentar la competencia en esa industria, lo cual llevó a que sus integrantes vendieran agresivamente a sus clientes los servicios de auditoría a menos precio para subsistir económicamente. El restablecimiento de la alta calidad de la auditoría podría requerir una reorganización radical de su función, como la de "empaquetarla" con pólizas de seguros. La protección de los intereses de los accionistas minoritarios por las juntas directivas y el control de las galopantes remuneraciones a los ejecutivos son dos problemas adicionales cuya solución podría exigir cambios estructurales y no sólo de procedimiento.

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

    OpenAIRE

    Jamel Azibi; Hubert Tondeur; Mohamed Tahar Rajhi

    2010-01-01

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

  1. Effects of Ethical Climate on Organizational Commitment, Professional Commitment, and Job Satisfaction of Auditor in Malaysia

    OpenAIRE

    Ismail, Suhaiza

    2015-01-01

    The objective of this paper is to investigate the effect of the ethical climate on the organizational commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey questionnaire comprising instruments about the ethical climate, organizational commitment, professional commitment and job satisfaction, 263 usable responses were received. To achieve the objectives, mean scores, standard deviations, correlations and multiple regressions were performed. The study re...

  2. THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA

    OpenAIRE

    Intiyas Utami; Ertambang Nahartyo

    2013-01-01

    This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the development of burnout (Maslach et al., 2001). Participants of this study are 58 auditors (junior, senior and manager) who work at public accounting firms in Yogyakarta, Semarang, Jakarta and Palembang. ...

  3. Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran terhadap Kinerja Auditor

    OpenAIRE

    Hanif, Rheny Afriana

    2013-01-01

    Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenaipengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerjaauditor.Penelitian ini dilakukan di Jawa Timur dengan responden auditor yang bekerjapada Kantor Akuntan Publik Jawa Timur sesuai dengan Directory KantorAkuntan Publik yang dikeluarkan oleh IAI. Pengambilan sample dilakukandengan tehnik proportionate stratified random sampling yang didasarkan padadua strata yaitu partner dan staf audit. Pe...

  4. 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...

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

    OpenAIRE

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

    2008-01-01

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

  6. Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing

    OpenAIRE

    Ali Asghar Farajzadeh; Tahereh Azizzadeh

    2012-01-01

    Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these significant information can change the judgments and decisions of logical user over the affairs of a business entity. The purpose of this research was to identify the auditors` ideas in private and publ...

  7. The Impact of neoliberalism's ethics of individual competition on auditor's social responsibility

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Windsor, Carolyn

    these subcultures are related to auditors’ moral judgment. Findings - A factor analysis reveals expert competitor, traditional profession and technical subcultures exist in a sample of audit firms in Copenhagen. A multiple regression finds the traditional profession subculture is positively associated with auditors......’ moral reasoning. In contrast, moral reasoning is negatively associated with the expert competitor subculture, suggesting these values contradict auditors’ ethicality. Leadership should manage these divergent subcultures to avoid cultural dissonance, which often results in high staff turnover...

  8. PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG

    Directory of Open Access Journals (Sweden)

    Nono Supriatna

    2014-04-01

    Full Text Available This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended  to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance:  (1 individual factor, (2 psychology factor, and (3 organization factor.             The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used  questionnaire. In accordance with the measurement scale, the data has been collected tested the validity of the formula Spearman Rank correlation and reliability with Cronbach alpha. The data has been tested and found valid and reliable then analyzed by correlation and regression analysis.             Based on the results of correlation and regression analysis to test hypotheses derived research findings that human capital simultaneously has a fairly close relationship with performance. While the multiple regression analysis known that each dimension contributes to the performance of the auditor's diverse and significant at p = 0.05, so the significance of test results, either partially or simultaneously can be concluded to accept the research hypothesis, namely human capital has positive influence on the performance of auditors.

  9. Magnetic fringe field interference between the quadrupole and corrector magnets in the CSNS/RCS

    Energy Technology Data Exchange (ETDEWEB)

    Yang, Mei, E-mail: yangmei@ihep.ac.cn [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China); China Spallation Neutron Source, Institute of High Energy Physics, Chinese Academy of Sciences, Dongguan 523803,China (China); Dongguan Neutron Science Center, Dongguan 523808,China (China); Kang, Wen; Deng, Changdong [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China); China Spallation Neutron Source, Institute of High Energy Physics, Chinese Academy of Sciences, Dongguan 523803,China (China); Dongguan Neutron Science Center, Dongguan 523808,China (China); Sun, Xianjing [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China); Li, Li; Wu, Xi [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China); China Spallation Neutron Source, Institute of High Energy Physics, Chinese Academy of Sciences, Dongguan 523803,China (China); Dongguan Neutron Science Center, Dongguan 523808,China (China); Gong, Lingling; Cheng, Da [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China); University of Chinese Academy of Sciences, Beijing 100049 (China); Zhu, Yingshun; Chen, Fusan [Key Laboratory of Particle Acceleration Physics and Technology, Institute of High Energy Physics, Chinese Academy of Sciences, Beijing 100049 (China)

    2017-03-01

    The Rapid Cycling Synchrotron (RCS) of the China Spallation Neutron Source (CSNS) employs large aperture quadrupole and corrector magnets with small aspect ratios and relatively short iron to iron separations; so the fringe field interference becomes serious which results in integral field strength reduction and extra field harmonics. We have performed 3D magnetic field simulations to investigate the magnetic field interference in the magnet assemblies and made some adjustments on the magnet arrangement. The Fourier analysis is used to quantify the integral gradient reduction and field harmonic changes of the quadrupole magnets. Some magnetic field measurements are undertaken to verify the simulation results. The simulation details and the major results are presented in this paper.

  10. Malignant mast cell tumor of the thymus in an Royal College of Surgeons (RCS) rat.

    Science.gov (United States)

    Terayama, Yui; Matsuura, Tetsuro; Ozaki, Kiyokazu

    2017-01-01

    A 152-week-old male Royal College of Surgeons (RCS) rat kept as a non-treated animal in a long-term animal study presented with a soft mass in the anterior mediastinum, which adhered to the pleura of the lung. Histopathologically, the mass mainly consisted of round to short spindle-shaped tumor cells that had infiltrated through the hyperplastic thymic tissue. The tumor cells were arranged in loose to dense sheets. Nuclei were moderate in size and round to spindle-shaped, with small nucleoli. Almost all tumor cells exhibited abundant eosinophilic cytoplasm, including eosinophilic granules of a range of sizes. The granules of tumor cells exhibited metachromasia with toluidine blue stain and were positive for c-kit and mast cell protease II. These findings indicate that the tumor described here represents a rare case of spontaneous malignant mast cell tumor with thymic epithelial hyperplasia.

  11. Simulation experiment on low-level RF control for dual-harmonic acceleration at CSNS RCS

    International Nuclear Information System (INIS)

    Shen Sirong; Li Xiao; Zhang Chunlin; Sun Hong; Tang Jingyu

    2013-01-01

    The design and test of the low-level RF (LLRF) control system for the dual-harmonic acceleration at the rapid cycling synchrotron (RCS) of China Spallation Neutron Source (CSNS) at phase Ⅰ is introduced. In order to implement the mode switch from the second harmonic to the fundamental during the acceleration cycle for one of the eight RF cavities, the LLRF system for the cavity has been designed differently from the others. Several technical measures such as the opening of the control loops during the mode switch and the reclosing of two tuning circuits of the RF amplifier at different moments, have been taken. The experimental results on the testing platform based on an RF prototype show good dynamic performance of the LLRF system and prove the feasibility of dual-harmonic operation. (authors)

  12. PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA

    Directory of Open Access Journals (Sweden)

    WAHYUDIN NOR

    2011-07-01

    Full Text Available The act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK RI, while its authority refers to the article 9 (1. In performing its duties, BPK RI has an authority to recruit experts and/or external auditors that work on behalf of BPK RI. This act provides a great opportunity for motivated external auditors to audit state financial institution. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditors’ opinion about their motivation in pursuing audit engagement of government audit market. However, the auditor’s motivation to pursue government audit market engagement would have an impact on audit quality. Good quality of audits requires both competency and independency. These qualities have direct effects on actual audit quality, as well as potential interactive effects. In addition, financial statement users’ perception of audit quality is a function of their perceptions of both competency and independency. This article explains competency and independency that influence audit quality if audit process in conducted by external auditor.

  13. ANALYSIS OF AUDITORS IN HEALTH AS TO PUBLIC THE PHYSIOTHERAPY SERVICES OF THE BAHIA STATE

    Directory of Open Access Journals (Sweden)

    Ítalo Ricardo Santos Aleluia

    2013-01-01

    Full Text Available The audit in the SUS searchers the effectiveness and quality in the actions and healt services given to the population. Although the multiprofessionalism in such activity is recognized nationally, there are categories such as Physiotherapists that not work in the teams, this service being audited by professionals non-technical. Soon, gives credit that this can cause fragilities in the control of the resources and quality of the Physiotherapy services givento the users. This study it had as objective to identify the main difficulties encountered by auditors of the SUS in the services of Physiotherapy in the Bahia State. It is a study of transversal with a convenience sample of 40 auditors of the SUS, trough a semi-structured questionnaire. There are difficulties found had demonstrated a direct relation between the technician knowledge auditor and better or worse performance in the process of auditing of the Physiotherapy, translates the relevance the physiotherapist on audit of team the SUS, since this is the professional who dominates the knowledge technician of the area .

  14. Theory and practice of auditor procedures for opening balances during initial audit engagement

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2016-06-01

    Full Text Available Increased international capital flows requires the adaptation of the corporative relationships mechanisms in domestic entities to the international financial disclosure practices for increase of their investment attractiveness. The professional audit development, increases transparency and fair disclosure of complete and accurate information about the company helps make it. The study proved the importance of predecessor auditor’s working papers for detection of misstatements in opening balances and assessment of the client’s accounting and internal control systems. Consequently a program of opening balances inspecting and other working papers forms have been elaborate for the audit process documentary providing. This provides optimization of the audit resources for obtaining audit evidence and monitoring the quality control in completed audit engagement. Review of the working papers of the predecessor auditor should be used for understanding the managerial staff attitude to making adjustments in terms of financial reporting on the results of its audits. It helps to avoid threats to the auditor independence, reduce the risk of not detecting material misstatement and allow the auditor to determine its confidence in opening balances.

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

    Directory of Open Access Journals (Sweden)

    George Drogalas

    2017-12-01

    Full Text Available The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.

  16. Factores que Condicionan la Elección y el Cambio de Auditor en la Empresa Española

    Directory of Open Access Journals (Sweden)

    María Antonia García Benau

    2000-12-01

    Full Text Available En la elección de auditor, así como en la decisión acerca de su cambio, influyen diversos factores y en diferente medida. Aunque en otros países han sido llevados a cabo estudios empíricos con el objeto de determinar los extremos anteriores, hasta la fecha no han sido realizados en nuestro país trabajos que pongan de manifiesto cuáles son las variables que afectan ambas decisiones así como su grado de relevancia. En este artículo se presentan los resultados de un estudio empírico en el que se recopilaron las valoraciones expresadas por 60 empresas respecto a 41 factores que fueron propuestos a través de un cuestionario como posibles variables a tener en cuenta a la hora de elegir y cambiar de auditor. Los resultados obtenidos revelan, entre otros aspectos, que en la elección de auditor priman especialmente factores como las características técnicas del servicio y la imagen publica de la firma de auditoria. En el cambio de auditores, sin embargo, influyen especialmente las relaciones mantenidas entre empresa y auditor. There are several factors that influence, in different ways, the decision to choose and change an auditor. Even though empirical research seeking to determine these factors has been carried out in other countries, until now there have no studies in Spain seeking to show which variables affect both decisions and with what degree of significance. This paper presents the results of an empirical analysis that brings together the assessments provided by 60 firms, responding to a questionnaire, of 41 possible factors to bear in mind when choosing and changing an auditor. The results obtained indicate, among other things, that factors such as technical characteristics of the auditing service and the public prestige of the audit firm are predominant in choosing an auditor. As regards the decision to change auditors, however, the relationship between firm and auditor is particularly influential.

  17. MIST VR. A laparoscopic surgery procedures trainer and evaluator.

    Science.gov (United States)

    Sutton, C; McCloy, R; Middlebrook, A; Chater, P; Wilson, M; Stone, R

    1997-01-01

    The key bimanual instrument tasks involved in laparoscopic surgery have been abstracted for use in a virtual reality surgical skills evaluator and trainer. The trainer uses two laparoscopic instruments mounted on a frame with position sensors which provide instrument movement data that is translated into interactive real time graphics on a PC (P133, 16 Mb RAM, graphics acceleration card). An accurately scaled operating volume of 10 cm3 is represented by a 3D cube on the computer screen. "Camera" position and size of target objects can be varied for different skill levels. Targets appear randomly within the operating volume according to the skill task and can be grasped and manipulated with the instruments. Accuracy and errors during the tasks and time to completion are logged. Mist VR has tutorial, training, examination, analysis and configuration modes. Six tasks have been selected and include combinations of instrument approach, target acquisition, target manipulation and placement, transfer between instruments, target contact with optional diathermy, and controlled instrument withdrawal/replacement. Tasks can be configured for varying degrees of difficulty and the configurations saved to a library for reuse. Specific task configurations can be assigned to individual students. In the examination mode the supervisor can select the tasks, repetitions and order and save to a specific file for that trainee. Progress can be assessed and there is the option for playback of the training session or examination. Data analyses permit overall, including task, and right or left hand performances to be quantified. Mist VR represents a significant advance over the subjective assessment of training performances with existing "plastic box" basic trainers.

  18. Organizational commitment among intercollegiate head athletic trainers: examining our work environment.

    Science.gov (United States)

    Winterstein, A P

    1998-01-01

    To 1) examine the commitment of head athletic trainers to their intercollegiate work environments, 2) develop a model that better reflects the head athletic trainer's daily work setting, and 3) use new techniques to describe the various ways head athletic trainers demonstrate commitment to their organizations. Organizational commitment (OC) surveys were sent to 461 head athletic trainers identified for the sample. A response rate of 71.5% (330/461) was obtained from the mail survey. A proportional random sample of head athletic trainers was taken from a population identified in the National Association of Collegiate Directors of Athletics (NACDA) directory of intercollegiate athletics as Division I, II, and III institutions. Returned OC surveys were analyzed using descriptive and inferential statistics for all demographic and OC variables. Exploratory cluster analysis was performed to examine naturally clustering groups. Exploratory cluster analysis revealed five naturally clustering groups that represent the head athletic trainers' patterns of commitment across the specific organizational targets. Paired t tests indicated that the continuance commitment scores were significantly lower than the affective and normative scores across the sample. Analysis of variance tests indicated significant differences for specific commitment dimensions based on gender and NCAA division demographics. Beyond that, the five-cluster solution revealed no particular demographic characteristics that predisposed individuals to specific clusters. THE FINDINGS REINFORCE A CENTRAL THEME IN INTERCOLLEGIATE ATHLETIC TRAINING: that student-athletes and student athletic trainers are the primary focus of the head athletic trainers' commitment. Positive attachment and obligation directed toward student-athletes and student athletic trainers link the five clusters. Commitment patterns in areas other than student-athletes and student athletic trainers define the cluster membership or head athletic

  19. ¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

    Directory of Open Access Journals (Sweden)

    Estíbaliz Biedma López

    2011-01-01

    Full Text Available La dependencia económica del auditor respecto de su cliente es considerada una amenaza para su independencia. El comité de auditoría puede actuar como salvaguarda, sin embargo, es una medida creada por la empresa auditada y de ella depende que cuente con las características necesarias para ser eficaz. Este trabajo analiza si las empresas gradúan el nivel de independencia del comité de auditoría dependiendo del nivel de dependencia económica de su auditor. Aplicando la técnica de datos de panel a una muestra de empresas españolas cotizadas entre los años 1998 y 2005, los resultados confirman la existencia de una relación significativa entre el nivel de independencia del comité de auditoría y el nivel de dependencia económica del auditor, siendo las empresas con auditores menos dependientes las que forman comités más independientes. Estos resultados suponen una importante contribución a la literatura previa en tanto que aportan evidencia sobre la estrategia seguida por las empresas en el diseño conjunto de mecanismos de garantía de la calidad de la información financiera. Asimismo, se han obtenido teniendo en cuenta algunas de las limitaciones metodológicas que han sido señaladas como principales obstáculos en las investigaciones sobre gobierno corporativo, tales como la endogeneidad y la heterogeneidad inobservable.

  20. Examen de Auditoría Integral a las áreas de ventas, inventarios y cartera de la empresa Latinoamericana de Computadoras & Sistemas Cía. Ltda, correspondiente al período 2012

    OpenAIRE

    Paula Alarcon, Gema Viviana

    2014-01-01

    La auditoría integral es un examen que proporciona una evaluación objetiva y constructiva acerca del grado en que los recursos humanos, financieros y materiales son manejados con debidas economías, eficacia y eficiencia, los cuales se persiguen en las diferentes modalidades de la auditoría como son: auditoría financiera, auditoría de cumplimiento, auditoría de gestión y control interno. La Auditoría Integral es asesora de la administración y sus recomendaciones deben ser oportunas y adecuada...

  1. Desarrollo de un manual de auditoría informática aplicado a Cooperativas de Ahorro y Crédito

    OpenAIRE

    Sarango Ontaneda, Carlos Alberto

    2013-01-01

    La auditoría informática es una función (en ocasiones un servicio) que apoya al trabajo de las unidades de auditoría interna de las Cooperativas de Ahorro y Crédito. Sin embargo, el trabajo a realizarse exige que los profesionales en auditoría informática cumplan con ciertas normas y requerimientos tanto legales como profesionales. El uso de marcos de buenas prácticas, análisis de riesgos y la observación de las normas de auditoría son fundamentales para el desarrollo de las evaluaciones de ...

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

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2015-12-01

    Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

  3. Influencia del capital humano en la calidad de la auditoría contable

    Directory of Open Access Journals (Sweden)

    Mónica Fernández

    2013-12-01

    Full Text Available Objeto: Se estudian los determinantes de calidad del capital humano y del servicio en empresas de auditoría y principalmente cómo cualidades del capital humano inciden en la calidad del servicio prestado. Diseño/metodología: Se realizó un cuestionario a una muestra de socios de una firma de auditoría relevante. Con los datos de los cuestionarios se obtuvieron los mejores indicadores de calidad de capital humano y calidad del servicio respectivamente. Posteriormente, se elaboran tablas de contingencia, con los datos tratados, para determinar las probabilidades de encontrar equipos con elevado nivel de capital humano, equipos con elevado nivel de servicio y ver si dentro de los equipos con alto desarrollo de su personal, el nivel del servicio es más alto o no. Aportaciones y resultados: La calidad del factor humano es un activo intangible determinante en las organizaciones, especialmente en las que prestan servicios que requieren una alta capacitación profesional como ocurre en el sector de auditoría. Los resultados ponen de manifiesto que determinadas capacidades del capital humano inciden de forma relevante en factores asociados a la calidad del servicio de auditoría. El análisis realizado sugiere que una buena gestión e inversión en el capital humano de las mencionadas empresas, incide en la calidad del servicio prestado al cliente. Limitaciones: El trabajo se ha podido realizar en una única firma de auditoría y la muestra no ha sido muy elevada. Pretendemos conseguir ampliar las muestras y las firmas participantes en próximas investigaciones. Valor añadido: En este análisis la variable más destacada, en cuanto a capital humano se refiere, es la experiencia y formación en la industria. Políticas de buena gestión del capital humano pueden fomentar una cultura donde el objetivo de ética y transparencia, contribuyan a mejorar los servicios prestados.

  4. Ethical Issues of ICT Use by Teacher Trainers: Use of E-Books in Academic Settings

    Science.gov (United States)

    Kilickaya, Ferit; Krajka, Jaroslaw

    2015-01-01

    In an attempt to address the issue of ethics in ICT use by university teacher trainers, the current study aimed to investigate academics' downloading and sharing e-books as well as the reasons that led them to be involved in this piracy. The participants included 140 teacher trainers working at faculties of education in Turkey, and a questionnaire…

  5. Supporting teachers and trainers for successful reforms and quality of VET

    DEFF Research Database (Denmark)

    Kruse, Katrine; Gottlieb, Susanne; Andersen, Ole Dibbern

    This article presents how teachers and trainers in the Danish vocational education and training (VET) system are prepared for their work as professionals in an educational system undergoing rapid changes.......This article presents how teachers and trainers in the Danish vocational education and training (VET) system are prepared for their work as professionals in an educational system undergoing rapid changes....

  6. Elbows higher! Performing, observing and correcting exercises by a Virtual Trainer

    NARCIS (Netherlands)

    Ruttkay, Z.M.; van Welbergen, H.

    2008-01-01

    In the framework of our Reactive Virtual Trainer (RVT) project, we are developing an Intelligent Virtual Agent (IVA) capable to act similarly to a real trainer. Besides presenting the physical exercises to be performed, she keeps an eye on the user. She provides feedback whenever appropriate, to

  7. Concussion Assessment in California Community College Football: Athletic Trainers' Strides toward a Safer Return to Play

    Science.gov (United States)

    Chinn, Nancy Resendes

    2010-01-01

    The purpose of this mixed method study was to compare current practices of athletic trainers in the management of concussion in football at California Community Colleges (CCC) with the concussion management guidelines set forth by the National Athletic Trainers Association (NATA). The study also set out to gain understanding of why some athletic…

  8. Realism of procedural task trainers in a pediatric emergency medicine procedures course.

    Science.gov (United States)

    Shefrin, Allan; Khazei, Afshin; Cheng, Adam

    2015-01-01

    Pediatric emergency medicine (PEM) physicians have minimal experience in life saving procedures and have turned to task trainers to learn these skills. Realism of these models is an important consideration that has received little study. PEM physicians and trainees participated in a day long procedural training course that utilized commercially available and homemade task trainers to teach pericardiocentesis, chest tube insertion, cricothyroidotomy and central line insertion. Participants rated the realism of the task trainers as part of a post-course survey. The homemade task trainers received variable realism ratings, with 91% of participants rating the pork rib chest tube model as realistic, 82% rating the gelatin pericardiocentesis mold as realistic and 36% rating the ventilator tubing cricothyroidotomy model as realistic. Commercial trainers also received variable ratings, with 45% rating the chest drain and pericardiocentesis simulator as realistic, 74% rating the crichotracheotomy trainer as realistic and 80% rating the central line insertion trainer as realistic. Task training models utilized in our course received variable realism ratings. When deciding what type of task trainer to use future courses should carefully consider the desired aspect of realism, and how it aligns with the procedural skill, balanced with cost considerations.

  9. Ocena preferowanych predyspozycji trenera personalnego = Rating preferred predisposition personal trainer

    Directory of Open Access Journals (Sweden)

    Tadeusz Stefaniak

    2016-09-01

    Abstract                 Services provided by personal trainers in Poland are becoming more popular. The legal situation of this professional group in Poland is unregulated, which creates many doubts about the competence and suitability personal trainer.                 The essence of the work presented in the study is to determine the changes in terms of perception of competence coach, taking place in recent years. The research was conducted in 2009 and repeated in 2015 in fitness clubs coming in Lower Silesia.                 The study involved 240 respondents, including 72 women and 168 men.                 Research results indicate that over the years, the number of people regularly using the services of a coach nearly doubled. The significant number of people for whom the profession of coaching combined with better and better assessment of the social and his authority continues to grow. 67.5% of respondents think that the coach should be well built and have mixed personality traits.

  10. A PC based multi-CPU severe accident simulation trainer

    International Nuclear Information System (INIS)

    Jankowski, M.W.; Bienarz, P.P.; Sartmadjiev, A.D.

    2004-01-01

    MELSIM Severe Accident Simulation Trainer is a personal computer based system being developed by the International Atomic Energy Agency and Risk Management Associates, Inc. for the purpose of training the operators of nuclear power stations. It also serves for evaluating accident management strategies as well as assessing complex interfaces between emergency operating procedures and accident management guidelines. The system is being developed for the Soviet designed WWER-440/Model 213 reactor and it is plant specific. The Bohunice V2 power station in the Slovak Republic has been selected for trial operation of the system. The trainer utilizes several CPUs working simultaneously on different areas of simulation. Detailed plant operation displays are provided on colour monitor mimic screens which show changing plant conditions in approximate real-time. Up to 28 000 curves can be plotted on a separate monitor as the MELSIM program proceeds. These plots proceed concurrently with the program, and time specific segments can be recalled for review. A benchmarking (limited in scope) against well validated thermal-hydraulic codes and selected plant accident data (WWER-440/213 Rovno NPP, Ukraine) has been initiated. Preliminary results are presented and discussed. (author)

  11. The modern state and problems of training of fitness trainers in the USA

    Directory of Open Access Journals (Sweden)

    Vasilenko M.N.

    2012-12-01

    Full Text Available The analytical revue of system of professional fitness trainers' training in the USA is presented in the article. Analysis of 40 literature's sources is performed. The mechanisms of obtaining the profession "fitness trainers" ("personal trainers" in the USA are concretized. Investigated, that certification of competence is a necessary condition for a fitness trainers working, but the higher education (on the level of Bachelor's or Master's curriculum isn't needed. Found, that organizations and education institutes are engaged in the certification of fitness specialists. They quickly react to the emergence of new popular fitness technologies, operatively develop educational programs and offer them to the education market. There is a tendency to the emergence of specialized curriculum of Bachelor and Master in higher education. The benefits of the national American education system of future fitness trainers are singled.

  12. The influence of the Re-Link Trainer on gait symmetry in healthy adults.

    Science.gov (United States)

    Ward, Sarah; Wiedemann, Lukas; Stinear, Cathy; Stinear, James; McDaid, Andrew

    2017-07-01

    Walking function post-stroke is characterized by asymmetries in gait cycle parameters and joint kinematics. The Re-Link Trainer is designed to provide kinematic constraint to the paretic lower limb, to guide a physiologically normal and symmetrical gait pattern. The purpose of this pilot study was to assess the immediate influence of the Re-Link Trainer on measures of gait symmetry in healthy adults. Participants demonstrated a significantly lower cadence and a 62% reduction in walking speed in the Re-Link Trainer compared to normal walking. The step length ratio had a significant increase from 1.0 during normal walking to 2.5 when walking in the Re-Link Trainer. The results from this pilot study suggest in its current iteration the Re-Link Trainer imposes an asymmetrical constraint on lower limb kinematics.

  13. Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012

    Directory of Open Access Journals (Sweden)

    Mukhtaruddin

    2015-03-01

    Full Text Available One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. This research aims to empirically examine the influence of firm size, operation complexity, auditor quality, and auditor's opinion on audit report lag of manufacturing companies listed in Indonesia Stock Exchange. The population of this research consists of manufacturing companies, listed on Indonesia Stock Exchange from 2008 to 2012 as many as 111 companies with the research’s sample of 65 companies or 325 observational data, which were selected by purposive sampling method. The data are secondary data obtained from Indonesia Stock Exchange. The research proves that simultaneously, all variables significantly influence the audit report lag. Subsequently in partial, variables ‘firm size’, ‘auditor's opinion’ have a significant and positive effect on audit report lag, the ‘auditor quality’ has a significant and negative effect on audit report lag, while the variable ‘operation complexity’ has no significant effect on audit report lag. The coefficient of determination ?(R?^2 in this study was 0.192 or 19.2 % and the remaining 80.8 % is influenced by other factors that were not examined.

  14. ¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

    Directory of Open Access Journals (Sweden)

    Estíbaliz Biedma López

    2011-06-01

    Full Text Available ABSTRACTLiterature states that the auditor’s economic bond on a client company could undermine auditor independence. One of the primary functions of an audit committee is to safeguard auditor independence. However, the audit committee is a mechanism within the governance structure of the client firm. Therefore, it depends on this firm that its audit committee possesses the characteristics necessary to be effective. This study analyses whether firms’ decision regarding the degree of independence of the audit committee is determined by the level of economic dependence of their auditors. By mean of a panel data analysis in a sample of Spanish companies between 1998 and 2005, results confirm the existence of a significant relation between the level of independence of the audit committee and the degree of economic dependence of the auditor.Moreover, firms with auditors less economically dependent are those which establish more independent audit committees. These results represent an important contribution to previous literature as provide evidence concerning the strategy followed by firms in the joint design of mechanisms which guarantee the quality of financial reporting system. In addition, they were obtained taking into consideration some of the methodological limitations that have been identified as major obstacles in research on corporate governance, such as endogeneity and unobservable heterogeneity.RESUMENLa dependencia económica del auditor respecto de su cliente es considerada una amenaza para su independencia. El comité de auditoría puede actuar como salvaguarda, sin embargo, es una medida creada por la empresa auditada y de ella depende que cuente con las características necesarias para ser eficaz. Este trabajo analiza si las empresas gradúan el nivel de independencia del comité de auditoría dependiendo del nivel de dependencia económica de su auditor. Aplicando la técnica de datos de panel a una muestra de empresas espa

  15. The study of gravity makeup to RCS for the loss of RHR event during mid-loop operation

    International Nuclear Information System (INIS)

    Oh, H. S.; Yoon, D. J.; Ha, S. J.; Lee, C. S.

    2004-01-01

    In case of the loss of residual heat removal system (RHR) event during mid-loop operation, one of the mitigation actions to prevent core uncovery is gravity makeup to the RCS. This study includes the mitigation actions for gravity makeup to the RCS for 3-loop nuclear power plant, minimum gravity makeup flow for prevention of core boiling and core uncovery and possible pass of gravity make up. Also, the evaluation of minimum gravity makeup to prevent core boiling and core uncovery was performed using the RELAP/MOD3.2.2beta code. The results of this study show that the minimum flow to prevent core uncovery in case of cold leg injection (about 20m 3 /hr) is too small to recover the core water level. So, our conclusion is that the minimum flow to prevent core boiling (about 170m 3 /hr) is enough to recover core water level

  16. Electrophysiological studies of the feasibility of suprachoroidal-transretinal stimulation for artificial vision in normal and RCS rats.

    Science.gov (United States)

    Kanda, Hiroyuki; Morimoto, Takeshi; Fujikado, Takashi; Tano, Yasuo; Fukuda, Yutaka; Sawai, Hajime

    2004-02-01

    Assessment of a novel method of retinal stimulation, known as suprachoroidal-transretinal stimulation (STS), which was designed to minimize insult to the retina by implantation of stimulating electrodes for artificial vision. In 17 normal hooded rats and 12 Royal College of Surgeons (RCS) rats, a small area of the retina was focally stimulated with electric currents through an anode placed on the fenestrated sclera and a cathode inserted into the vitreous chamber. Evoked potentials (EPs) in response to STS were recorded from the surface of the superior colliculus (SC) with a silver-ball electrode, and their physiological properties and localization were studied. In both normal and RCS rats, STS elicited triphasic EPs that were vastly diminished by changing polarity of stimulating electrodes and abolished by transecting the optic nerve. The threshold intensity (C) of the EP response to STS was approximately 7.2 +/- 2.8 nC in normal and 12.9 +/- 7.7 nC in RCS rats. The responses to minimal STS were localized in an area on the SC surface measuring 0.12 +/- 0.07 mm(2) in normal rats and 0.24 +/- 0.12 mm(2) in RCS rats. The responsive area corresponded retinotopically to the retinal region immediately beneath the anodic stimulating electrode. STS is less invasive in the retina than stimulation through epiretinal or subretinal implants. STS can generate focal excitation in retinal ganglion cells in normal animals and in those with degenerated photoreceptors, which suggests that this method of retinal stimulation is suitable for artificial vision.

  17. Recommendations to increase customer conversion rates through website optimization and online marketing Case company: RCS Training Center

    OpenAIRE

    Bogdanova, Daria

    2016-01-01

    The goal of this thesis is to establish effective online marketing strategy for a small B2C wellness studio. The commissioning company RCS Training Center wishes to attract more customers through their website and social media sites, such as Facebook and Instagram. This objective is justified by the popularity of the wellness and fitness niche online, which creates big market potential in the homeland and internationally. However, popularity also means high competition. A lack of experience i...

  18. World Register of marine Cave Species (WoRCS: a new Thematic Species Database for marine and anchialine cave biodiversity

    Directory of Open Access Journals (Sweden)

    Vasilis Gerovasileiou

    2016-09-01

    Full Text Available Scientific exploration of marine cave environments and anchialine ecosystems over recent decades has led to outstanding discoveries of novel taxa, increasing our knowledge of biodiversity. However, biological research on underwater caves has taken place only in a few areas of the world and relevant information remains fragmented in isolated publications and databases. This fragmentation makes assessing the conservation status of marine cave species especially problematic, and this issue should be addressed urgently given the stresses resulting from planned and rampant development in the coastal zone worldwide. The goal of the World Register of marine Cave Species (WoRCS initiative is to create a comprehensive taxonomic and ecological database of known species from marine caves and anchialine systems worldwide and to present this as a Thematic Species Database (TSD of the World Register of marine Species (WoRMS. WoRCS will incorporate ecological data (e.g., type of environment, salinity regimes, and cave zone as well as geographical information on the distribution of species in cave and anchialine environments. Biodiversity data will be progressively assembled from individual database sources at regional, national or local levels, as well as from literature sources (estimate: >20,000 existing records of cave-dwelling species scattered in several databases. Information will be organized in the WoRCS database following a standard glossary based on existing terminology. Cave-related information will be managed by the WoRCS thematic editors with all data dynamically linked to WoRMS and its team of taxonomic editors. In order to mobilize data into global biogeographic databases, a Gazetteer of the Marine and Anchialine Caves of the World will be established. The presence records of species could be eventually georeferenced for submission to the Ocean Biogeographic Information System (OBIS and constitute an important dataset for biogeographical and

  19. Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitivitas Etika Profesi terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan)

    OpenAIRE

    Wiguna, Meilda; Sari, Ria Nelly; Afifah, Ulfa

    2015-01-01

    This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data process...

  20. Auditoría informática basada en riesgos del core bancario de una institución financiera de acuerdo al plan anual 2014 de auditoría interna

    OpenAIRE

    Arciniega Vera, Andrea Johanna; Ludeña González, Verónica Isabel

    2015-01-01

    El presente proyecto de tesis consiste en desarrollar y ejecutar una Auditoría Informática Basada en Riesgos del Core Bancario de una Institución Financiera de la ciudad de Loja, para dar cumplimiento a lo solicitado por organismos de control como la Súper Intendencia de Bancos y Seguros (SBS), para garantizar la confianza depositada por los clientes y la buena imagen institucional. Por tal motivo el departamento de Auditoría Interna de la institución financiera da la oportunidad de participa...