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Sample records for residential audit program

  1. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

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

  2. Auditing measurement control programs

    International Nuclear Information System (INIS)

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

    1979-10-01

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

  3. Recovery Audit Program

    Data.gov (United States)

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

  4. Residential Conservation Service. Model Audit manual

    Energy Technology Data Exchange (ETDEWEB)

    1983-10-01

    The Model Audit is a free technical assistance resource for voluntary use by utilities. The manual contains procedures for customer interviews, residence inspections, and cost and saving calculations. Data forms, calculation aids, weather and other data, and a section on presenting results to the customer are included. This revision incorporates updates issued on the original February 1980 version: improved calculational procedures for cooling load, replacement air conditioners, solar domestic hot water, thermosiphon air panels, sunspaces, and new procedures for several state-added measures.

  5. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

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

  6. Summary of DOD Acquisition Program Audit Coverage

    National Research Council Canada - National Science Library

    2001-01-01

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

  7. Innovative audit program for today's safeguards

    International Nuclear Information System (INIS)

    Lillpop, J.W. Jr.

    1975-01-01

    An internal safeguards audit program was developed and implemented at GE facilities to meet the need for effective audit and accurate, timely reporting to management. The concepts from which the program was evolved are summarized. The documentation and reporting mechanism has worked well for both the auditee and management

  8. Part C and Part D - Program Audits

    Data.gov (United States)

    U.S. Department of Health & Human Services — The purpose of this Web page is to increase transparency related to the Medicare Advantage and Prescription Drug Plan program audits, and other various types of...

  9. 29 CFR 99.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ...-specific audit guide. (However, for fiscal years beginning on or before June 30, 1998, the audit shall be... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits...

  10. 75 FR 59711 - Audit Program for Texas Flexible Permit Holders

    Science.gov (United States)

    2010-09-28

    ... responsible corporate citizens. This Audit Program reflects the purpose and incentives of EPA's Audit Policy... AGENCY Audit Program for Texas Flexible Permit Holders AGENCY: Environmental Protection Agency (EPA). ACTION: Final Notice of Clean Air Act (CAA) voluntary audit compliance program for flexible permit...

  11. Results of the national audits radiotherapy program

    International Nuclear Information System (INIS)

    Alonso Samper, Jose Luis; Alert Silva, Jose; Alfonso Laguardia, Rodolfo

    2009-01-01

    The National Audit Programme in Radiotherapy in Cuba works regularly 8 years visiting each country's radiotherapy service at least once every two years, during the visit involving two physicists and an oncologist radiation therapist. This paper presents the main features of the program and its main . Early detection deficiencies in the work of the Radiation Therapy Services to may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality treatments. During audit visits is reviewed throughout the process of radiation from that the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow quantification of the . It has identified the main gaps in services that affect quality treatments. After each visit, leave recommendations may be directed to service itself, to the direction of the provincial hospital or health. We believe that the National Audit Programme in Radiotherapy is a efficient tool in controlling the quality of treatments given and at the same time with its recommendations to help improve services of continuous quality. (author)

  12. 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.

  13. The Educational Programs Audit Dress Rehearsal; Paradigm One: Practice Makes Perfect or How a New Approach to the Audit Helps Programs Succeed.

    Science.gov (United States)

    Pfeffer, Eileen; Kester, Donald L.

    Described is a procedure (Audit Dress Rehearsal) used in a special education program audit consultation service which included a practice audit designed to lower anxiety and raise awareness of concern for program success. The introduction includes sections dealing with evaluation and audit personnel, planning and implementing an audit, and stages…

  14. Development and Operation of a Voluntary Audit Program.

    Science.gov (United States)

    Murphy, Jerome R.

    This report describes a voluntary audit program implemented by the Educational Testing Service (ETS). The comprehensive audit program was developed to assure that all corporate programs adhere to the ETS Standards for Quality and Fairness. The standards address issues which relate to all ETS activities such as accountability, confidentiality of…

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

    Energy Technology Data Exchange (ETDEWEB)

    Jacobson, Bonnie B.; Lundien, Barbara; Kaufman, Jeffrey; Kreczko, Adam; Ferrey, Steven; Morgan, Stephen

    1991-12-01

    The Weatherization Residential Assistance Partnership,'' or WRAP program, is a fuel-blind conservation program designed to assist Northeast Utilities' low-income customers to use energy safely and efficiently. Innovative with respect to its collaborative approach and its focus on utilizing and strengthening the existing low-income weatherization service delivery network, the WRAP program offers an interesting model to other utilities which traditionally have relied on for-profit energy service contractors and highly centralized program implementation structures. This report presents appendices with surveys, participant list, and computers program to examine and predict potential energy savings.

  16. Fact Sheet: Risk Management Plan (RMP) Audit Program

    Science.gov (United States)

    Risk management programs, which consist of a hazard assessment, a prevention program, and an emergency response program; must be periodically audited to assess whether the plans are adequate or need to be revised to comply with the regulation.

  17. Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

  18. 76 FR 57807 - Medicaid Program; Recovery Audit Contractors

    Science.gov (United States)

    2011-09-16

    ... that it was fundamentally opposed to contingency fees in Medicare and Medicaid auditing. According to... States to coordinate with other contractors and entities auditing Medicaid providers and with State and.... Once a State elects to participate in the program, it is required to comply with its State Plan, as...

  19. Audit program for physical security systems at nuclear power plants

    International Nuclear Information System (INIS)

    Minichino, C.

    1982-01-01

    Licensees of nuclear power plants conduct audits of their physical security systems to meet the requirements of 10 CFR 73, Physical Protection of Plants and Materials. Section 73.55, Requirements for physical Protection of Licensed Activities in Nuclear Power Reactors Against Radiological Sabotage, requires that the security programs be reviewed at least every 12 months, that the audit be conducted by individuals independent of both security management and security supervision, and that the audit program review all aspects of the physical security system: hardware, personnel, and operational and maintenance procedures. This report contains information for the Nuclear Regulatory Commission (NRC) and for the licensees of nuclear power reactors who carry out these comprehensive audits. Guidance on the overall management of the audit function includes organizational structure and issues concerning the auditors who perform the review: qualifications, independence, due professional care, and standards. Guidance in the audit program includes purpose and scope of the audit, planning, techniques, post-audit procedures, reporting, and follow-up

  20. Nuclear materials control and accountability internal audit program

    International Nuclear Information System (INIS)

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

    1991-01-01

    This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

  1. The Family Characteristics of Youth Entering a Residential Care Program

    Science.gov (United States)

    Griffith, Annette K.; Ingram, Stephanie D.; Barth, Richard P.; Trout, Alexandra L.; Hurley, Kristin Duppong; Thompson, Ronald W.; Epstein, Michael H.

    2009-01-01

    Although much is known about the mental health and behavioral functioning of youth who enter residential care programs, very little research has focused on examining the family characteristics of this population. Knowledge about family characteristics is important, however, as it can aid in tailoring programs to meet the needs of families who are…

  2. Program Information System Auditing Theoritical Approach

    Directory of Open Access Journals (Sweden)

    Ahmadi Aidi

    2015-08-01

    Full Text Available Efficient information systems when using fewer resources or minimal in achieving organizational goals are expected. Effective information system capable of completing the organizations objectives. Audit information systems necessary to know the needs of users whether it is in line with the preparation of the decision-making process

  3. John F. Kennedy Space Center, Safety, Reliability, Maintainability and Quality Assurance, Survey and Audit Program

    Science.gov (United States)

    1994-01-01

    This document is the product of the KSC Survey and Audit Working Group composed of civil service and contractor Safety, Reliability, and Quality Assurance (SR&QA) personnel. The program described herein provides standardized terminology, uniformity of survey and audit operations, and emphasizes process assessments rather than a program based solely on compliance. The program establishes minimum training requirements, adopts an auditor certification methodology, and includes survey and audit metrics for the audited organizations as well as the auditing organization.

  4. Audit of Gaining Early Awareness and Readiness for Undergraduate Programs. Final Audit Report.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    An audit was conducted to determine whether the U.S. Department of Education had implemented adequate management controls to administer the Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) in accordance with legislative, regulatory, and internal administrative requirements. The focus was on the fiscal year 2000 grant…

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-27

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

  6. Requirements for auditing of quality assurance programs for nuclear power plants

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

    Requirements and guidance are provided for establishing and implementing a system of internal and external audits of quality assurance programs for nuclear power plants, including the preparation, performance, reporting and follow-up of audits by both the auditing and the audited organizations. This standard is to be used in conjunction with ANSI N45.2

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

    International Nuclear Information System (INIS)

    Backlund, Sandra; Thollander, Patrik

    2015-01-01

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

  8. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  9. Cuban experience in dosimetry quality audit program in radiotherapy

    International Nuclear Information System (INIS)

    Alonso-Samper, J.L.; Dominguez, L.; Yip, F.G.; Laguardia, R.A.; Morales, J.L.; Larrinaga, E.

    2002-01-01

    Full text: Five years ago we started a National Program of Quality Assurance in Radiotherapy. This program was possible thanks to the cooperation between the Cuban Ministry of Health and the International Atomic Energy Agency (IAEA) in the Projects ARCAL XXX and CUB/6/011. In the framework of these projects a total of ten complete dosimetry set were acquired and a large number of medical physicists were trained. At the same time, the Cuban side signed a contract for nine cobalt units, which have been gradually installed and all of them are running at the moment. During more than 20 years Cuba has taken part in the IAEA/WHO TLD postal dose audit programs and our results have been inside the (+/-)5 % acceptance limit. Cuba also joined the IAEA Coordinated Research Program E2 40 07, to extend at a national level the experience of the TLD based audits, using the capability of our SSDL to measure TLD. At the same time the work of the already existing External Audit Group was consolidated. The National Program of Quality Assurance in Radiotherapy works on base of external on-site visits. The main objective is to avoid any accident and to improve the quality of the RT treatments. Every year each Radiotherapy service is visited by a qualified team of physicists with the objective to check the physical aspects of the quality of the RT treatment, it includes: Documents and Records, safety, mechanical and dosimetric aspects, treatment planning, also we use the fixed depth phantom to simulate and verify several techniques. Although the TLD postal audit results are acceptable, in our QA audits we have detected some problems that may deviate the dose delivery to patients in more than 5%, examples of which are: Not all the clinical plans are redundantly checked by an independent person; Not all the controls (daily, monthly and annual) are performed according to the protocols approved by the National QA Committee. In some cases the controls are not well recorded; Clinical

  10. A quality audit program for external beam radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Hanson, W.F.; Stovall, M. [Univ. of Texas, Houston, TX (United States)

    1993-12-31

    For more than 25 years, the University of Texas M. D. Anderson Cancer Center has had a quality audit program using mailed dosimeters to verify radiation therapy machine output. Two programs, one compulsory and one voluntary, presently monitor therapy beams at more than 1000 megavoltage-therapy facilities. A successful program requires two major components: a high-precision thermoluminescent dosimeter (TLD) system and dedicated staff that interact closely with the users to resolve discrepancies. The TLD system, the logistics used, and the human interaction of these programs are described. Examples show that the programs can identify major discrepancies, exceeding 5 %, as well as discrepancies as small as 3%.

  11. A quality audit program for external beam radiotherapy

    International Nuclear Information System (INIS)

    Hanson, W.F.; Stovall, M.

    1993-01-01

    For more than 25 years, the University of Texas M. D. Anderson Cancer Center has had a quality audit program using mailed dosimeters to verify radiation therapy machine output. Two programs, one compulsory and one voluntary, presently monitor therapy beams at more than 1000 megavoltage-therapy facilities. A successful program requires two major components: a high-precision thermoluminescent dosimeter (TLD) system and dedicated staff that interact closely with the users to resolve discrepancies. The TLD system, the logistics used, and the human interaction of these programs are described. Examples show that the programs can identify major discrepancies, exceeding 5 %, as well as discrepancies as small as 3%

  12. Program of TLD audits for quality control in radiotherapy

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  13. Oversight Review: Quality Control Review of Army Audit Agency's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    Science.gov (United States)

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

    2014-07-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1996-09-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-10-01

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

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

    International Nuclear Information System (INIS)

    1994-10-01

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

  20. Auditing an intensive care unit recycling program.

    Science.gov (United States)

    Kubicki, Mark A; McGain, Forbes; O'Shea, Catherine J; Bates, Samantha

    2015-06-01

    The provision of health care has significant direct environmental effects such as energy and water use and waste production, and indirect effects, including manufacturing and transport of drugs and equipment. Recycling of hospital waste is one strategy to reduce waste disposed of as landfill, preserve resources, reduce greenhouse gas emissions, and potentially remain fiscally responsible. We began an intensive care unit recycling program, because a significant proportion of ICU waste was known to be recyclable. To determine the weight and proportion of ICU waste recycled, the proportion of incorrect waste disposal (including infectious waste contamination), the opportunity for further recycling and the financial effects of the recycling program. We weighed all waste and recyclables from an 11-bed ICU in an Australian metropolitan hospital for 7 non-consecutive days. As part of routine care, ICU waste was separated into general, infectious and recycling streams. Recycling streams were paper and cardboard, three plastics streams (polypropylene, mixed plastics and polyvinylchloride [PVC]) and commingled waste (steel, aluminium and some plastics). ICU waste from the waste and recycling bins was sorted into those five recycling streams, general waste and infectious waste. After sorting, the waste was weighed and examined. Recycling was classified as achieved (actual), potential and total. Potential recycling was defined as being acceptable to hospital protocol and local recycling programs. Direct and indirect financial costs, excluding labour, were examined. During the 7-day period, the total ICU waste was 505 kg: general waste, 222 kg (44%); infectious waste, 138 kg (27%); potentially recyclable waste, 145 kg (28%). Of the potentially recyclable waste, 70 kg (49%) was actually recycled (14% of the total ICU waste). In the infectious waste bins, 82% was truly infectious. There was no infectious contamination of the recycling streams. The PVC waste was 37% contaminated

  1. Line Program Environmental Management Audit: Formerly Utilized Sites Remedial Action Program

    International Nuclear Information System (INIS)

    1992-05-01

    This report documents the results of the Line Program Environmental Management Audit completed for the Formerly Utilized Sites Remedial Action Program (FUSRAP). During this Audit, activities and records were reviewed and personnel interviewed at Oak Ridge, Tennessee. Additionally, since FUSRAP falls under the responsibility of the Office of the Assistant Secretary for Environmental Restoration and Waste Management, selected individuals from this office were interviewed in Washington, DC and Germantown, Maryland. The onsite portion of the FUSRAP Audit was conducted from March 16 through 27, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety and Health (EH-1). The scope of the FUSRAP Line Program Environmental Management Audit was comprehensive and included all areas of environmental management with the exception of the National Environmental Policy Act (NEPA). Since the subject of compliance with and implementation of the requirements of NEPA is the responsibility of the DOE Headquarters Office of NEPA Oversight, management issues pertaining to NEPA were not investigated as part of this Audit

  2. 28 CFR 550.53 - Residential Drug Abuse Treatment Program (RDAP).

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Residential Drug Abuse Treatment Program... INSTITUTIONAL MANAGEMENT DRUG PROGRAMS Drug Abuse Treatment Program § 550.53 Residential Drug Abuse Treatment... components: (1) Unit-based component. Inmates must complete a course of activities provided by drug abuse...

  3. 77 FR 10599 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2012-02-22

    ... information gathering. Limited scope of Pilot Program project development activity. Caltrans has not operated... Program areas within the scope and the limitations of the audit, with the exceptions noted in the... Federal Highway Administration Surface Transportation Project Delivery Pilot Program; Caltrans Audit...

  4. 77 FR 28673 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Furnace Fans

    Science.gov (United States)

    2012-05-15

    ... multipliers based on climate, consumer behavior assumptions, and product characteristics (e.g., multi-stage or... Conservation Program for Consumer Products: Test Procedures for Residential Furnace Fans; Proposed Rule #0;#0... Conservation Program for Consumer Products: Test Procedures for Residential Furnace Fans AGENCY: Office of...

  5. Computer program for sizing residential energy recovery ventilator

    International Nuclear Information System (INIS)

    Koontz, M.D.; Lee, S.M.; Spears, J.W.; Kesselring, J.P.

    1991-01-01

    Energy recovery ventilators offer the prospect of tighter control over residential ventilation rates than manual methods, such as opening windows, with a lesser energy penalty. However, the appropriate size of such a ventilator is not readily apparent in most situations. Sizing of energy recovery ventilation software was developed to calculate the size of ventilator necessary to satisfy ASHRAE Standard 62-1989, Ventilation for Acceptable Air Quality, or a user-specified air exchange rate. Inputs to the software include house location, structural characteristics, house operations and energy costs, ventilation characteristics, and HVAC system COP/efficiency. Based on these inputs, the program estimates the existing air exchange rate for the house, the ventilation rate required to meet the ASHRAE standard or user-specified air exchange rate, the size of the ventilator needed to meet the requirement, and the expected changes in indoor air quality and energy consumption. In this paper an illustrative application of the software is provided

  6. Improving pregnancy outcome during imprisonment: a model residential care program.

    Science.gov (United States)

    Siefert, K; Pimlott, S

    2001-04-01

    The female prison population has increased dramatically in recent years. Most women prisoners are involved with drugs, and as many as 25 percent are pregnant or have delivered within the past year. Reproductive health and drug treatment services for women in prison are inadequate, if they are available at all, and although illicit drugs are readily available in prison, drug-involved pregnant women often are incarcerated to protect fetal health. Studies of pregnancy outcome among women prisoners have demonstrated high rates of perinatal mortality and morbidity. This article examines issues related to pregnancy among women prisoners and describes an innovative residential program designed for pregnant, drug-dependent women in a state adult corrections system. Social workers can play an important role in promoting policy reform and improved services for this underserved population.

  7. An augmented audit program for assuring radiation safety during radiographic examination operations

    International Nuclear Information System (INIS)

    Jervey, R.A. Jr.; Papin, P.J.

    1993-01-01

    Auditing a gamma radiography program is required as part of the authorizing license. Checklists and cursory reviews are the typical approach to addressing program requirements. A more proactive approach is recommended. The audit program described was prepared for a specific set of operating conditions but can be applied to any given program. Improvements in the effectiveness of the radiography safety program can be made with additional examination and emphasis on direct observation of licensed activities

  8. Marketing Online Degree Programs: How Do Traditional-Residential Programs Compete?

    Science.gov (United States)

    Adams, Jonathan; Eveland, Vicki

    2007-01-01

    A total of 150 university Web sites were segregated into one of three groups: accredited residential, regionally accredited online, and nonaccredited online institutions. The promotional imagery, marketing messages and marketing themes found on the landing pages of each university program Web sites were analyzed for similarities and differences. A…

  9. Exploring efficacy of residential energy efficiency programs in Florida

    Science.gov (United States)

    Taylor, Nicholas Wade

    Electric utilities, government agencies, and private interests in the U.S. have committed and continue to invest substantial resources in the pursuit of energy efficiency and conservation through demand-side management (DSM) programs. Program investments, and the demand for impact evaluations that accompany them, are projected to grow in coming years due to increased pressure from state-level energy regulation, costs and challenges of building additional production capacity, fuel costs and potential carbon or renewable energy regulation. This dissertation provides detailed analyses of ex-post energy savings from energy efficiency programs in three key sectors of residential buildings: new, single-family, detached homes; retrofits to existing single-family, detached homes; and retrofits to existing multifamily housing units. Each of the energy efficiency programs analyzed resulted in statistically significant energy savings at the full program group level, yet savings for individual participants and participant subgroups were highly variable. Even though savings estimates were statistically greater than zero, those energy savings did not always meet expectations. Results also show that high variability in energy savings among participant groups or subgroups can negatively impact overall program performance and can undermine marketing efforts for future participation. Design, implementation, and continued support of conservation programs based solely on deemed or projected savings is inherently counter to the pursuit of meaningful energy conservation and reductions in greenhouse gas emissions. To fully understand and optimize program impacts, consistent and robust measurement and verification protocols must be instituted in the design phase and maintained over time. Furthermore, marketing for program participation must target those who have the greatest opportunity for savings. In most utility territories it is not possible to gain access to the type of large scale

  10. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-07-01

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

  11. Supporting Residential Student Organization Advisers: A 21st Century Adviser Training and Development Program

    Science.gov (United States)

    Shapiro, Cory Adam

    2012-01-01

    The purpose for this doctoral action research study was to discover if and how an updated training and development curriculum benefited residential student organization advisers at Arizona State University (ASU). Eleven advisers of residential student organizations completed a pilot training and development program and agreed to participate in a…

  12. 76 FR 63211 - Energy Efficiency Program: Test Procedures for Residential Water Heaters, Direct Heating...

    Science.gov (United States)

    2011-10-12

    ... Efficiency Program: Test Procedures for Residential Water Heaters, Direct Heating Equipment, and Pool Heaters... residential water heaters, direct heating equipment, and pool heaters. This rulemaking is intended to fulfill... water heaters, possible clarifications and improvement of the direct heating equipment test procedures...

  13. 75 FR 52892 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Water Heaters...

    Science.gov (United States)

    2010-08-30

    ... for Residential Water Heaters, Direct Heating Equipment, and Pool Heaters AGENCY: Office of Energy... ``Energy Conservation Program for Consumer Products Other Than Automobiles,'' including residential water... energy consumption, and because off mode is not applicable to water heaters, no amendment is required...

  14. 76 FR 56347 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Water Heaters...

    Science.gov (United States)

    2011-09-13

    ... procedure for residential water heaters fully addresses standby mode and off mode energy consumption, this... DEPARTMENT OF ENERGY 10 CFR Part 430 [Docket No. EERE-2009-BT-TP-0013] RIN 1904-AB95 Energy Conservation Program for Consumer Products: Test Procedures for Residential Water Heaters, Direct Heating...

  15. Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program

    OpenAIRE

    Hegarty, John; Gielen, Frédéric; Hirata Baros, Ana Cristina

    2004-01-01

    This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance of Standards and Codes (ROSC) accounting and auditing assessments. It describes the ROSC program, outlines the methodological approach followed, identifies problems common across several...

  16. A Review of a Dental Record Audit Program within a Predoctoral Dental Curriculum.

    Science.gov (United States)

    Logan, Henrietta; Gardner, Thomas

    1988-01-01

    Record maintenance with periodic record audits, conducted by student peer auditors, became part of the curriculum of the University of Iowa College of Dentistry. A review to determine whether the quality of record keeping in the dental clinics had improved as a result of the audit program is reported. (MLW)

  17. Legal audits and investigations: a key component of healthcare corporate compliance programs.

    Science.gov (United States)

    Dowell, M A

    1999-01-01

    In today's complex legal environment, healthcare organizations are increasingly implementing voluntary compliance programs as a means of avoiding severe penalties for violations of the law. The Office of the Inspector General has identified legal audits and investigations as key components of effective compliance programs. The author demonstrates the applicability of legal audits and investigations to healthcare organizations by examining the audit and investigation process from beginning to end. The author also examines the role of attorneys in legal audits and investigations, and explains how information communicated from the healthcare organization to its attorneys can be protected from disclosure. As this Article indicates, the monetary and human resource costs of such compliance audits and investigations are insignificant when compared to the potential costs of defending a legal action or paying monetary penalties.

  18. An effective materials control and accountability audit program

    International Nuclear Information System (INIS)

    Carnival, G.; Jewell, D.L.; Roberts, N.J.

    1988-01-01

    An audit can be an extremely useful tool to assist both the DOE auditors and the contractor in performing their respective jobs. All too often audits are viewed as an adversarial meeting where one side tries to hide what it is doing and/or the other side attempts to ''nail'' someone. This adversarial relationship is often caused by misunderstandings of the purpose and uses of the audit. The authors have presented a scheme that will lead to a more productive audit from the perspective of both sides. If a procedure similar to the one outlined in this paper is in place and observed by all parties to the audit, it will produce both a useful product and a meaningful evaluation of the degree to which the contractor is adhering to established and generally accepted policies and practices

  19. An Overview of Residential Ventilation Activities in the Building America Program (Phase I)

    Energy Technology Data Exchange (ETDEWEB)

    Barley, D.

    2001-05-21

    This report provides an overview of issues involved in residential ventilation; provides an overview of the various ventilation strategies being evaluated by the five teams, or consortia, currently involved in the Building America Program; and identifies unresolved technical issues.

  20. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-07-01

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

  1. The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

    International Nuclear Information System (INIS)

    Lewis, T.J.

    1987-01-01

    The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

  2. Followup Audit of the European Theater C-9A Aircraft Flying Hour Program

    National Research Council Canada - National Science Library

    1999-01-01

    The audit objective was to review the flying hour program to determine the flying hours required, considering a redefined mission for the C-9A aircraft and the flying hours necessary to meet air crew...

  3. Qualification of quality assurance program audit personnel for nuclear power plants - August 1980

    Energy Technology Data Exchange (ETDEWEB)

    1981-01-01

    Appendix B, Quality Assurance Criteria for Nuclear Power Plants and Fuel Reprocessing Plants, to 10 CFR Part 50, Domestic Licensing of Production and Utilization Facilities, establishes overall quality assurance requirements for the design, construction, and operation of safety-related structures, and components of nuclear power plants. Criterion XVIII, Audits, of Appendix B establishes requirements for conducting audits of the quality assurance program. This guide describes a method acceptable to the NRC staff for complying with the Commission's regulations with regard to qualification of quality assurance program audit personnel for nuclear power plants.

  4. Qualification of quality assurance program audit personnel for nuclear power plants - August 1980

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    Appendix B, Quality Assurance Criteria for Nuclear Power Plants and Fuel Reprocessing Plants, to 10 CFR Part 50, Domestic Licensing of Production and Utilization Facilities, establishes overall quality assurance requirements for the design, construction, and operation of safety-related structures, and components of nuclear power plants. Criterion XVIII, Audits, of Appendix B establishes requirements for conducting audits of the quality assurance program. This guide describes a method acceptable to the NRC staff for complying with the Commission's regulations with regard to qualification of quality assurance program audit personnel for nuclear power plants

  5. Audit of the Department of Energy`s Commercial Laboratory Quality Assurance Evaluation Program

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-06-01

    The Department of Energy (Department), through its contractors, contracts with commercial analytical laboratories for the analysis of samples related to environmental management activities and worker health and safety programs. Over 100 commercial laboratories located throughout the United States perform sample analyses for the Department, Because of problems identified during previous audit work, we initiated our audit to determine whether the Department`s commercial laboratory quality assurance evaluation program was effective and efficient.

  6. Audit of the informed consent process as a part of a clinical research quality assurance program.

    Science.gov (United States)

    Lad, Pramod M; Dahl, Rebecca

    2014-06-01

    Audits of the informed consent process are a key element of a clinical research quality assurance program. A systematic approach to such audits has not been described in the literature. In this paper we describe two components of the audit. The first is the audit of the informed consent document to verify adherence with federal regulations. The second component is comprised of the audit of the informed consent conference, with emphasis on a real time review of the appropriate communication of the key elements of the informed consent. Quality measures may include preparation of an informed consent history log, notes to accompany the informed consent, the use of an informed consent feedback tool, and the use of institutional surveys to assess comprehension of the informed consent process.

  7. The Training Audit.

    Science.gov (United States)

    Buckley, Roger; Caple, Jim

    1984-01-01

    This article discusses the role of the auditor and describes a seven-stage training audit model currently being employed by a multinational United Kingdom bank. Stages include familiarization, auditing the client, auditing the program, auditing the program organizer, auditing the consumer, presenting the report, and tasking action agencies. (CT)

  8. State safety oversight program : audit of the tri-state oversight committee and the Washington metropolitan area transit authority, final audit report, March 4, 2010.

    Science.gov (United States)

    2010-03-04

    The Federal Transit Administration (FTA) conducted an on-site audit of the safety program implemented by the Washington Metropolitan Area Transit Authority (WMATA) and overseen by the Tri-State Oversight Committee (TOC) between December 14 and 17, 20...

  9. Environmental, health, and safety management systems and auditing programs: part I--The evolution.

    Science.gov (United States)

    Strasser, Patricia B

    2003-04-01

    Early auditing began as an effort to avoid fines or other action from governmental agencies, without being based on accepted standards. However, for EHS auditing to be accepted as credible in the business world, established standards were necessary. As companies expanded globally, the need for international EHS standards grew, international standards for quality management and environmental program management have now been universally accepted (ISO, 2002). Occupational health nurses increasingly are becoming involved in efforts to help their employers or clients develop management systems to handle EHS issues--whether ISO 9000 (or the automotive equivalent, QS-9000), ISO 14000, or other models are used as the basis for the management system. Many nurses are actively involved in ISO certification efforts. As an extension of those efforts, occupational health nurses are increasingly involved in EHS audits, whether audits are conducted by third parties, by company employees, or as part of a self audit. The next column in this series will focus on strategies to improve the management of occupational health programs so the programs will stand up to rigorous EHS audits.

  10. Review of financial incentive, low-income, elderly and multifamily residential conservation programs

    Energy Technology Data Exchange (ETDEWEB)

    Berry, L.; Hubbard, M.; White, D.

    1986-09-01

    This report describes thirty-nine utility-sponsored residential conservation programs for four types of markets. The program types considered are: (1) financial incentive programs for the general residential market, (2) programs for low-income households, (3) programs for the elderly, and (4) programs for the multifamily market. Each program description contains information on incentive terms, eligibility, conservation measures, program history, design and marketing, and the utility/agency motivation for operating the program. The names, addresses and phone numbers of contact persons also are included. Two methods were used to select the programs to be described. First, nominations of successful programs of each type were solicited from experts on residential energy conservation. Second, managers of the programs on this initial list were asked to describe their programs and to suggest other successful programs that should be included in the sample. Because of the selection process used, this report covers mainly the best known and most frequently studied programs that are aimed at the four market types.

  11. Residential Wilderness Programs: The Role of Social Support in Influencing Self-Evaluations of Male Adolescents

    Science.gov (United States)

    Cook, Emily C.

    2008-01-01

    This qualitative study explores the aspects of a residential wilderness experience that informed self-evaluations in male adolescents, ages 12-16. To assess change in self-evaluations and program factors associated with change, qualitative interviews were conducted with adolescents upon entry to the program and four months later. Participants'…

  12. Library Information Service Programs in Residential Facilities for the Mentally Retarded.

    Science.gov (United States)

    Matthews, Geraldine M.

    The directory lists approximately 120 library information service programs in residential facilities for the mentally retarded. Each program is described in terms of its collection (journals, books, films, and tapes), space, services (story hours, reference questions, bibliographies, and translation services), budget, clientele, and program…

  13. Investigating Positive Psychology Approaches in Case Management and Residential Programming with Incarcerated Youth

    Science.gov (United States)

    Cross, Lara E.; Morrison, William; Peterson, Patricia; Domene, Jose F.

    2012-01-01

    This article examines how a rural Canadian secure custody facility for youth implemented positive psychology principles in its case management protocols and residential programming. A directed content analysis design was utilized to identify specific factors of positive psychology in the facility's policy and programming manual, as well as in…

  14. Do federal and state audits increase compliance with a grant program to improve municipal infrastructure (AUDIT study): study protocol for a randomized controlled trial.

    Science.gov (United States)

    De La O, Ana L; Martel García, Fernando

    2014-09-03

    Poor governance and accountability compromise young democracies' efforts to provide public services critical for human development, including water, sanitation, health, and education. Evidence shows that accountability agencies like superior audit institutions can reduce corruption and waste in federal grant programs financing service infrastructure. However, little is know about their effect on compliance with grant reporting and resource allocation requirements, or about the causal mechanisms. This study protocol for an exploratory randomized controlled trial tests the hypothesis that federal and state audits increase compliance with a federal grant program to improve municipal service infrastructure serving marginalized households. The AUDIT study is a block randomized, controlled, three-arm parallel group exploratory trial. A convenience sample of 5 municipalities in each of 17 states in Mexico (n=85) were block randomized to be audited by federal auditors (n=17), by state auditors (n=17), and a control condition outside the annual program of audits (n=51) in a 1:1:3 ratio. Replicable and verifiable randomization was performed using publicly available lottery numbers. Audited municipalities were included in the national program of audits and received standard audits on their use of federal public service infrastructure grants. Municipalities receiving moderate levels of grant transfers were recruited, as these were outside the auditing sampling frame--and hence audit program--or had negligible probabilities of ever being audited. The primary outcome measures capture compliance with the grant program and markers for the causal mechanisms, including deterrence and information effects. Secondary outcome measure include differences in audit reports across federal and state auditors, and measures like career concerns, political promotions, and political clientelism capturing synergistic effects with municipal accountability systems. The survey firm and research

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

    Science.gov (United States)

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

    2010-01-01

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

  16. Results from the audit process in the Brazilian accreditation program for external individual monitoring services

    International Nuclear Information System (INIS)

    Barbosa, R.A.; Mauricio, C.L.P.; Cunha, P.G. da; Mota, H.C.

    1998-01-01

    In 1997 the Committee for Evaluation of the External Individual Monitoring Services from the Instituto de Radioprotecao e Dosimetria, in Brazil, starded the audit process within the Accreditation Program for 13 Brazilian Services, which are responsible for occupational dose monitoring of more than 45,000 workers. As the audit objective had been check also the Services procedures, a group of dosimeters were irraiated with gamma ray of 6 0 C o. During the audit proccess, the results from the dosimeters, which were previously irradiated at the national Laboratory for Ioninising Radiation Metrology in Rio de Janeiro, Brazil, have been evaluated in he trumpet curves following the rule for which 90% of the points, at least, should be between the curves. This work shows the results from the SMIEs under audit and analyses the necessity of radiation quelities others than 6 0 C o

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1980-09-01

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

  18. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  19. Residential Feedback Devices and Programs: Opportunities for Natural Gas

    Energy Technology Data Exchange (ETDEWEB)

    Kerr, R.; Tondro, M.

    2012-12-01

    Behavior-based approaches have been a growing interest in the energy efficiency field over recent years and the use of residential energy feedback has garnered particular interest. By providing an increased level of detail, feedback can greatly increase a consumer's understanding of how energy is used in their home. This project reviewed the existing body of research on electricity feedback to identify parallel lessons for gas, discussed the benefits and challenges of different types of feedback, and identifying three feedback options that show strong potential for natural gas savings.

  20. Residential Feedback Devices and Programs. Opportunities for Natural Gas

    Energy Technology Data Exchange (ETDEWEB)

    Kerr, R. [Building America Partnership for Improved Residential Construction (BA-PIRC), Cocoa, FL (United States); Tondro, M. [Building America Partnership for Improved Residential Construction (BA-PIRC), Cocoa, FL (United States)

    2012-12-01

    Behavior-based approaches have been a growing interest in the energy efficiency field over recent years and the use of residential energy feedback has garnered particular interest. By providing an increased level of detail, feedback can greatly increase a consumer’s understanding of how energy is used in their home. This project reviewed the existing body of research on electricity feedback to identify parallel lessons for gas, discussed the benefits and challenges of different types of feedback, and identifying three feedback options that show strong potential for natural gas savings.

  1. Environmental program audit, Paducah Gaseous Diffusion Plant, Paducah, Kentucky. Final report

    International Nuclear Information System (INIS)

    1985-08-01

    The environmental monitoring program, environmental control equipment and its use, and the facility's compliance with DOE orders, Federal and State laws and regulations were evaluated in this audit. No imminent threat to public health and safety was discovered. A needed quality assurance program is being added. Recommendations are given

  2. Implementing an Assessment Clinic in a Residential PTSD Program

    Directory of Open Access Journals (Sweden)

    Joan McDowell

    2014-08-01

    Full Text Available Creating useful treatment plans can help improve services to consumers of mental health services. As more evidence-based practices are implemented, deciding what treatment, at what time, for whom becomes an important factor in facilitating positive outcomes. Readiness for trauma-focused treatments for Posttraumatic Stress Disorder (PTSD such as Cognitive Processing Therapy or Prolonged Exposure Therapy may influence whether an individual can successfully complete either protocol. In addition, components of adjunctive therapies such as Acceptance and Commitment Therapy or Dialectical Behavior Therapy may be useful in moving a particular patient toward readiness and successful completion of treatment. Psychological assessment adds valuable data to inform these types of treatment decisions. This paper describes the implementation of a psychological assessment clinic in a residential PTSD treatment setting. Barriers to implementation, use of the data, and Veterans’ reactions to the feedback provided to them are included.

  3. Auditing of quality assurance programs for nuclear power plants - September 1980 - (Rev.1)

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    Appendix B, Quality Assurance Criteria for Nuclear Power Plants and Fuel Reprocessing Plants, to 10 CFR Part 50, Domestic Licensing of Production and Utilization Facilities, establishes overall quality assurance requirements for the design, construction, and operation of structures, systems, and components of nuclear power plants important to safety. Criterion XVIII, Audits, of Appendix B to 10 CFR Part 50 establishes requirements for conducting audits of the quality assurance program. This guide describes a method acceptable to the NRC staff for complying with the Commission's regulations with regard to auditing of quality assurance programs for nuclear power plants. The Advisory Committee on Reactor Safeguards has been consulted concerning this guide and has concurred in the regulatory position

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

    Energy Technology Data Exchange (ETDEWEB)

    Vine, E.

    1995-08-01

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

  5. Evaluation of DOE's Partnership in Low-Income Residential Retrofit (PILIRR) Program

    Energy Technology Data Exchange (ETDEWEB)

    Callaway, J.W.; Lee, A.D.

    1989-05-01

    In July 1986, the US Department of Energy (DOE) awarded competitive grants to five states to conduct pilot projects to establish partnerships and use resource leveraging to stimulate support for low-income residential energy retrofits. The projects were conducted under DOE's Partnerships in Low-Income Residential Retrofit (PILIRR) Program. These projects have been monitored and analyzed through a concurrent process evaluation conducted by the Pacific Northwest Laboratory (PNL). This study reports the findings of that evaluation. The overriding goal of the PILIRR Program was to determine whether the states could stimulate support for low-income residential energy improvements from non-federal sources. The goal for the process evaluation was to conduct an assessment of the processes used by the states and the extent to which they successfully established partnerships and leveraged resources. Five states were selected to participate in the program: Florida, Iowa, Kentucky, Oklahoma and Washington. Each state proposed a different approach to promote non-federal support for low-income residential weatherization. Three of the five states--Florida, Iowa, and Washington--established partnerships that led to retrofits during the monitoring period (October 1986--October 1988). Kentucky established its partnership during the monitoring period, but did not accomplish its retrofits until after monitoring was complete. Oklahoma completed development of its marketing program and had begun marketing efforts by the end of the monitoring period. 16 refs., 7 figs., 1 tab.

  6. Development of a solar-powered residential air conditioner. Program review

    Science.gov (United States)

    1975-01-01

    Progress in the effort to develop a residential solar-powered air conditioning system is reported. The topics covered include the objectives, scope and status of the program. The results of state-of-art, design, and economic studies and component and system data are also presented.

  7. Pomeroy House: A Residential Treatment Program for Recovering Alcoholic Mothers and Their Children.

    Science.gov (United States)

    Norwood, Lucille

    Pomeroy House, a long-term residential treatment program in San Francisco, California, was created to help recovering alcoholic mothers and their children. Eight to 10 families stay at Pomeroy House for a minimum period of 6 months with extensions of up to 9 or 12 months, and the alcoholic mothers care for their children while recovering from…

  8. 75 FR 21981 - Energy Conservation Program: Energy Conservation Standards for Residential Water Heaters, Direct...

    Science.gov (United States)

    2010-04-27

    ... DEPARTMENT OF ENERGY 10 CFR Part 430 [Docket Number EE-2006-BT-STD-0129] RIN 1904-AA90 Energy Conservation Program: Energy Conservation Standards for Residential Water Heaters, Direct Heating Equipment, and Pool Heaters Correction In rule document 2010-7611 beginning on page 20112 in the issue of Friday...

  9. A Case Study in Market Transformation for Residential Energy Efficiency Programs

    Energy Technology Data Exchange (ETDEWEB)

    Building Technologies Office

    2017-09-01

    This case study describes how the Midwest Energy Efficiency Alliance (MEEA) partnered with gas and electric utilities in Iowa to establish the Iowa residential heating, ventilation, and air conditioning System Adjustment and Verified Efficiency (HVAC SAVE) program, taking it to scale improving the performance and energy efficiency of HVAC systems, growing businesses, and gaining consumer trust.

  10. Characteristics of Telephone Applicants to a Residential Rehabilitation Program for Homeless Veterans.

    Science.gov (United States)

    Seidner, Andrea L.; And Others

    1990-01-01

    Gathered descriptive data on 163 telephone applicants to residential rehabilitation program for homeless veterans and compared data with general veteran and homeless populations. Found subjects to be young, educated group of homeless men with histories of relatively high, stable functioning and high rates of medical, substance abuse, psychiatric,…

  11. Corruption and Entrepreneurship: Evidence from a Random Audit Program

    OpenAIRE

    Jamie Bologna; Amanda Ross

    2015-01-01

    In this paper, we examine the effect of corruption on business activity in Brazilian municipalities. Previous research that has examined the impact of corruption has relied primarily on survey or conviction data, which may be problematic as these measures likely to be biased. We use a new measure of corruption that draws upon random audit data of municipal governments’ finances in Brazil. We find that higher levels of corruption cause reductions in the number of businesses operating in an a...

  12. Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-11-01

    Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

  13. Beyond quality improvement: exploring why primary care teams engage in a voluntary audit and feedback program.

    Science.gov (United States)

    Wagner, Daniel J; Durbin, Janet; Barnsley, Jan; Ivers, Noah M

    2017-12-02

    Despite its popularity, the effectiveness of audit and feedback in support quality improvement efforts is mixed. While audit and feedback-related research efforts have investigated issues relating to feedback design and delivery, little attention has been directed towards factors which motivate interest and engagement with feedback interventions. This study explored the motivating factors that drove primary care teams to participate in a voluntary audit and feedback initiative. Interviews were conducted with leaders of primary care teams who had participated in at least one iteration of the audit and feedback program. This intervention was developed by an organization which advocates for high-quality, team-based primary care in Ontario, Canada. Interview transcripts were coded using the Consolidated Framework for Implementation Research and the resulting framework was analyzed inductively to generate key themes. Interviews were completed with 25 individuals from 18 primary care teams across Ontario. The majority were Executive Directors (14), Physician leaders (3) and support staff for Quality Improvement (4). A range of motivations for participating in the audit and feedback program beyond quality improvement were emphasized. Primarily, informants believed that the program would eventually become a best-in-class audit and feedback initiative. This reflected concerns regarding existing initiatives in terms of the intervention components and intentions as well as the perception that an initiative by primary care, for primary care would better reflect their own goals and better support desired patient outcomes. Key enablers included perceived obligations to engage and provision of support for the work involved. No teams cited an evidence base for A&F as a motivating factor for participation. A range of motivating factors, beyond quality improvement, contributed to participation in the audit and feedback program. Findings from this study highlight that efforts to

  14. Environmental program audit: Portsmouth Uranium Enrichment Complex, Piketon, Ohio. Final report

    International Nuclear Information System (INIS)

    Smith, W.M.

    1985-01-01

    The audit was performed by observing operations, inspecting facilities and equipment, examining monitoring procedures and data, and evaluating compliance with applicable DOE Orders and federal and state regulations. On the basis of available information, no imminent danger to public health or safety was disclosed by the audit. Wastewater treatment facilities are well operated, and there appears to be adequate characterization of current hazardous waste. Similarly, regulatory compliance with NPDES surface water monitoring and discharge requirements is satisfactory. Specific deficiencies in the environmental management program are defined for improvement. These areas include the monitoring network and compliance with air quality standards, water quality standards, waste disposal, and record keeping

  15. Improving quality in an internal medicine residency program through a peer medical record audit.

    Science.gov (United States)

    Asao, Keiko; Mansi, Ishak A; Banks, Daniel

    2009-12-01

    This study examined the effectiveness of a quality improvement project of a limited didactic session, a medical record audit by peers, and casual feedback within a residency program. Residents audited their peers' medical records from the clinic of a university hospital in March, April, August, and September 2007. A 24-item quality-of-care score was developed for five common diagnoses, expressed from 0 to 100, with 100 as complete compliance. Audit scores were compared by month and experience of the resident as an auditor. A total of 469 medical records, audited by 12 residents, for 80 clinic residents, were included. The mean quality-of-care score was 89 (95% CI = 88-91); the scores in March, April, August, and September were 88 (95% CI = 85-91), 94 (95% CI = 90-96), 87 (95% CI = 85-89), and 91 (95% CI = 89-93), respectively. The mean score of 58 records of residents who had experience as auditors was 94 (95% CI = 89-96) compared with 89 (95% CI = 87-90) for those who did not. The score significantly varied (P = .0009) from March to April and from April to August, but it was not significantly associated with experience as an auditor with multivariate analysis. Residents' compliance with the standards of care was generally high. Residents responded to the project well, but their performance dropped after a break in the intervention. Continuation of the audit process may be necessary for a sustained effect on quality.

  16. Compliance audits in the federal funds programs of the municipalities of Puerto Rico

    Directory of Open Access Journals (Sweden)

    Dennis M. López

    2011-10-01

    Full Text Available The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The findings of the audits performed in connection with these funds are also discussed. The results indicate that the municipalities in the sample received an average of $8.2 million a year in federal funding. The municipality of San Juan, the capital city of Puerto Rico, received an average of $126.5 million a year and was largest recipient of federal funds during the sample period. The results also indicate that 72.99 percent of the audits disclosed reportable conditions and 31.02 percent disclosed material weaknesses. In addition,auditors issued a qualified opinion report on 33.69 percent of the conducted audits. Lastly, 53.15 percent of all audited funds are associated with programs that disclosed audit findings.

  17. Keys to the House: Unlocking Residential Savings With Program Models for Home Energy Upgrades

    Energy Technology Data Exchange (ETDEWEB)

    Grevatt, Jim [Energy Futures Group (United States); Hoffman, Ian [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Hoffmeyer, Dale [US Department of Energy, Washington, DC (United States)

    2017-07-05

    After more than 40 years of effort, energy efficiency program administrators and associated contractors still find it challenging to penetrate the home retrofit market, especially at levels commensurate with state and federal goals for energy savings and emissions reductions. Residential retrofit programs further have not coalesced around a reliably successful model. They still vary in design, implementation and performance, and they remain among the more difficult and costly options for acquiring savings in the residential sector. If programs are to contribute fully to meeting resource and policy objectives, administrators need to understand what program elements are key to acquiring residential savings as cost effectively as possible. To that end, the U.S. Department of Energy (DOE) sponsored a comprehensive review and analysis of home energy upgrade programs with proven track records, focusing on those with robustly verified savings and constituting good examples for replication. The study team reviewed evaluations for the period 2010 to 2014 for 134 programs that are funded by customers of investor-owned utilities. All are programs that promote multi-measure retrofits or major system upgrades. We paid particular attention to useful design and implementation features, costs, and savings for nearly 30 programs with rigorous evaluations of performance. This meta-analysis describes program models and implementation strategies for (1) direct install retrofits; (2) heating, ventilating and air-conditioning (HVAC) replacement and early retirement; and (3) comprehensive, whole-home retrofits. We analyze costs and impacts of these program models, in terms of both energy savings and emissions avoided. These program models can be useful guides as states consider expanding their strategies for acquiring energy savings as a resource and for emissions reductions. We also discuss the challenges of using evaluations to create program models that can be confidently applied in

  18. National Flood Insurance Program (NFIP) Residential Historical Claims

    Data.gov (United States)

    Department of Homeland Security — The National Flood Insurance Program (NFIP) aims to reduce the impact of flooding—a burden not covered by homeowner’s insurance—by providing insurance to homeowners,...

  19. Final Technical Report. Training in Building Audit Technologies

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-27

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

  20. Program evaluation: Weatherization Residential Assistance Partnership (WRAP) Program. Volume 3, Appendices D, E, F, and G: [Final Report

    Energy Technology Data Exchange (ETDEWEB)

    1991-12-01

    The ``Weatherization Residential Assistance Partnership,`` or WRAP program, is a fuel-blind conservation program designed to assist Northeast Utilities` low-income customers to use energy safely and efficiently. Innovative with respect to its collaborative approach and its focus on utilizing and strengthening the existing low-income weatherization service delivery network, the WRAP program offers an interesting model to other utilities which traditionally have relied on for-profit energy service contractors and highly centralized program implementation structures. This report presents appendices with surveys, participant list, and computers program to examine and predict potential energy savings.

  1. The residential dual-energy program of Hydro-Quebec: An economic analysis

    International Nuclear Information System (INIS)

    Bergeron, C.; Bernard, J.-T.

    1991-01-01

    Higher than expected electricity consumption in recent years and increasing objections to capacity expansion on environmental grounds have led Quebec's government-owned electric utility, Hydro-Quebec, to launch an innovative program to reduce peak period residential electric heating demand. When the outside temperature drops below -12 degree C, customers who have opted for the program are charged 10 cents/kWh for their electricity (substantially above the 4.46 cents/kWh paid by normal residential customers) and they are automatically switched to a non-electric heating source, whereas above -12 degree C they pay 2.75 cents/kWh for all uses. A cost benefit analysis of this dual energy program finds that if, as Hydro-Quebec forecasts, 150,000 residential customers were to opt for this program, they would benefit by $19.0 million per year, while the utility and the government would lose $21.6 million and $1.6 million respectively, with a total net loss to Quebec society of $4.25 million a year. 12 refs., 4 figs., 6 tabs

  2. The Development of Trust in Residential Environmental Education Programs

    Science.gov (United States)

    Ardoin, Nicole M.; DiGiano, Maria L.; O'Connor, Kathleen; Podkul, Timothy E.

    2017-01-01

    Trust, a relational phenomenon that is an important building block of interpersonal relationships and within society, can also be an intermediary outcome of field-based environmental education programs. Trust creates a foundation for collaboration and decision-making, which are core to many ultimate outcomes of environmental education. Yet,…

  3. Predicting compliance with an information-based residential outdoor water conservation program

    Science.gov (United States)

    Landon, Adam C.; Kyle, Gerard T.; Kaiser, Ronald A.

    2016-05-01

    Residential water conservation initiatives often involve some form of education or persuasion intended to change the attitudes and behaviors of residential consumers. However, the ability of these instruments to change attitudes toward conservation and their efficacy in affecting water use remains poorly understood. In this investigation the authors examine consumer attitudes toward complying with a persuasive water conservation program, the extent to which those attitudes predict compliance, and the influence of environmental contextual factors on outdoor water use. Results indicate that the persuasive program was successful in developing positive attitudes toward compliance, and that those attitudes predict water use. However, attitudinal variables explain a relatively small proportion of the variance in objectively measured water use behavior. Recommendations for policy are made stressing the importance of understanding both the effects of attitudes and environmental contextual factors in behavior change initiatives in the municipal water sector.

  4. Residential treatment for dually diagnosed homeless veterans: a comparison of program types.

    Science.gov (United States)

    Kasprow, W J; Rosenheck, R; Frisman, L; DiLella, D

    1999-01-01

    This study compared two types of residential programs that treat dually diagnosed homeless veterans. Programs specializing in the treatment of substance abuse disorders (SA) and those programs addressing both psychiatric disorders and substance abuse problems within the same setting (DDX) were compared on (1) program characteristics, (2) clients' perceived environment, and (3) outcomes of treatment. The study was based on surveys and discharge reports from residential treatment facilities that were under contract to the Department of Veterans Affairs Health Care for Homeless Veterans program, a national outreach and case management program operating at 71 sites across the nation. Program characteristics surveys were completed by program administrators, perceived environment surveys were completed by veterans in treatment, and discharge reports were completed by VA case managers. DDX programs were characterized by lower expectations for functioning, more acceptance of problem behavior, and more accommodation for choice and privacy, relative to SA programs after adjusting for baseline differences. Dually diagnosed veterans in DDX programs perceived these programs as less controlling than SA programs, but also as having lower involvement and less practical and personal problem orientations. At discharge, a lower percentage of veterans from DDX than SA programs left without staff consultation. A higher percentage of veterans from DDX than SA programs were discharged to community housing rather than to further institutional treatment. Program effects were not different for psychotic and non-psychotic veterans. Although differences were modest, integration of substance abuse and psychiatric treatment may promote a faster return to community living for dually diagnosed homeless veterans. Such integration did not differentially benefit dually diagnosed veterans whose psychiatric problems included a psychotic disorder.

  5. Expansion of the residential conservation service program to multi-family and small commercial buildings

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-11-01

    Alternative regulatory provisions are considered which might permit achievement of the building energy conservation regulatory goals at a lower cost. Major issues, regulatory and legislative options, and cost-benefit analyses are discussed for multi-family and commercial buildings. The following are presented: related government programs, urban and community impact analysis, institutional impacts, energy cost, Residential Conservation Service coverage, methods of analysis, and regional studies. (MHR)

  6. Depressive symptoms as a predictor of alcohol relapse after residential treatment programs for alcohol use disorder.

    Science.gov (United States)

    Suter, Marius; Strik, Werner; Moggi, Franz

    2011-10-01

    Alcohol use disorder (AUD) and depressive disorders often co-occur. Findings on the effects of major depressive disorder (MDD) or depressive symptoms on posttreatment alcohol relapse are controversial. The study's aim is to examine the association of MDD and depressive symptoms with treatment outcomes after residential AUD programs. In a naturalistic-prospective, multisite study with 12 residential AUD treatment programs in the German-speaking part of Switzerland, 64 patients with AUD with MDD, 283 patients with AUD with clinically significant depressive symptoms at admission, and 81 patients with AUD with such problems at discharge were compared with patients with AUD only on alcohol use, depressive symptoms, and treatment service utilization. MDD was provisionally identified at admission and definitively defined at discharge. Whereas patients with MDD did not differ from patients with AUD only at 1-year follow-up, patients with AUD with clinically significant depressive symptoms had significantly shorter time-to-first-drink and a lower abstinence rate. These patients also had elevated AUD indices and treatment service utilization for psychiatric disorders. Our results suggest that clinically significant depressive symptoms are a substantial risk factor for relapse so that it may be important to treat them during and after residential AUD treatment programs. Copyright © 2011 Elsevier Inc. All rights reserved.

  7. A prospective study to evaluate a residential community reintegration program for patients with chronic acquired brain injury

    NARCIS (Netherlands)

    Geurtsen, G.J.; Heugten, C.M. van; Martina, J.D.; Rietveld, A.C.; Meijer, R.; Geurts, A.C.H.

    2011-01-01

    OBJECTIVE: To examine the effects of a residential community reintegration program on independent living, societal participation, emotional well-being, and quality of life in patients with chronic acquired brain injury and psychosocial problems hampering societal participation. DESIGN: A prospective

  8. Audit of the Reconnaissance, Surveillance, and Targeting Vehicle Program

    National Research Council Canada - National Science Library

    2001-01-01

    ... technical management responsibility. The demonstrator program's objective is to evaluate the applicability of electric drive propulsion for a wheeled vehicle that can be internally transported in the Marine Corps Osprey aircraft (the MV-22...

  9. The Line Operations Safety Audit Program: Transitioning From Flight Operations to Maintenance and Ramp Operations

    Science.gov (United States)

    2011-09-01

    A Line Operations Safety Audit ( LOSA ) is a voluntary safety program that collects safety data during normal airline operations and was originally...maintenance and ramp operations. This report provides a review of the use of LOSA , discusses LOSA’s essential operating characteristics, lessons learned on...the flight deck, and describes the extension of LOSA to maintenance and ramp operations. The research team developed tools for airlines and

  10. Environmental Programs: Summary Report on the Joint Audit of DoD Wastewater Treatment Systems

    National Research Council Canada - National Science Library

    Gimble, Thomas

    2002-01-01

    ...; Naval Audit Service; and Air Force Audit Agency perform a joint audit to determine whether the Services and the Defense Logistics Agency were reporting correct Clean Water Act information and how well the Services...

  11. Evaluating the effectiveness of a residential rehabilitation program for homeless veterans.

    Science.gov (United States)

    Prabucki, K; Wootton, E; McCormick, R; Washam, T

    1995-04-01

    This study sought to evaluate the effects of a residential rehabilitation program for homeless mentally ill veterans on several measures of subjects' community adjustment. Subjects' housing status, financial and vocational status, psychological stability, utilization of coping resources, and extent of social contacts were measured at entry into the program and at follow-up six months after discharge. Data were available for 58 subjects at follow-up. Outcomes for subjects who successfully completed the program were compared with outcomes for those who did not. As a group, subjects assessed at follow-up showed significant improvement in housing, financial, and vocational status, in severity of several symptoms of psychological and emotional distress, in utilization of some types of coping resources, and in measures of social contacts and satisfaction. However, subjects who completed the program were more likely to have improved their housing, financial, and vocational situations. Comprehensive residential rehabilitation programs can help homeless veterans improve several aspects of their lives and maintain stability in those areas after discharge.

  12. Residential energy efficiency retrofits: How program design affects participation and outcomes

    International Nuclear Information System (INIS)

    Hoicka, Christina E.; Parker, Paul; Andrey, Jean

    2014-01-01

    Better methods of characterizing and addressing heterogeneity in preferences and decision making are needed to stimulate reductions in household greenhouse gas emissions. Four residential energy efficiency programs were delivered consecutively in the Region of Waterloo, Canada, between 1999 and 2011, and each offered a unique combination of information, financial reward structure, and price. A natural quasi-experimental intervention design was employed to assess differences in outcomes across these program structures. Participation at the initial (evaluation by an energy advisor) and follow-up (verification of retrofit) stages, and the material characteristics (e.g., energy performance) were measured and compared between the groups of houses included in each program at each stage. The programs appealed to people with different types of material concerns; each phase of the program was associated with houses with a different mix of material characteristics and depths of recommended and achieved changes. While a performance-based reward attracted fewer houses at each stage than a larger list-based reward, older houses with poorer energy performance were included at each stage. The findings support experimentation with program designs to target sub-populations of housing stock; future program designs should experiment more carefully and with larger performance-based rewards and test parallels with potential carbon market structures. - Highlights: • Multi-program data over 12 years detailing residential energy retrofits. • Natural experimental intervention research design for program evaluation. • Number and attributes of participating households differed by program design. • Financial rewards attracted more participants to the verification stage. • Performance-based incentives have the largest potential for energy savings

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

    Science.gov (United States)

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

    2017-11-01

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

  14. Office of Inspector General audit report on aircraft and air service management programs

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The Department of Energy`s (DOE) Albuquerque Operations Office (Albuquerque) owns seven aircraft that support defense programs, research and development efforts, emergency response programs, and official travel of Government and contractor employees. An Office of Inspector General (OIG) report, issued in 1994, identified concerns with Albuquerque`s cost for air service. Since that report, there have been reductions in cost and personnel indicating changes in air service requirements. This audit was conducted to determine (1) whether costs to operate Albuquerque`s aircraft were excessive and (2) if individual aircraft in the fleet were justified.

  15. Development of a Residential Education Program for Emotionally Deprived Pseudo-Retarded Blind Children, Volume I. Final Report.

    Science.gov (United States)

    Rigby, Mary E.; Woodcock, Charles C.

    To design a residential school program for multiply handicapped blind children and to develop identifying procedures for prospects for this type of program, 15 children (ages 5 to 13, legally blind, educationally retarded, multiply handicapped) of both sexes were enrolled in a 12 month program. The curriculum was based on a systematic presentation…

  16. Psychological changes in alcohol-dependent patients during a residential rehabilitation program.

    Science.gov (United States)

    Giorgi, Ines; Ottonello, Marcella; Vittadini, Giovanni; Bertolotti, Giorgio

    2015-01-01

    Alcohol-dependent patients usually experience negative affects under the influence of alcohol, and these affective symptoms have been shown to decrease as a result of alcohol-withdrawal treatment. A recent cognitive-affective model suggests an interaction between drug motivation and affective symptoms. The aim of this multicenter study was to evaluate the psychological changes in subjects undergoing a residential rehabilitation program specifically designed for alcohol addiction, and to identify at discharge patients with greater affective symptoms and therefore more at risk of relapse. The sample included 560 subjects (mean age 46.91±10.2 years) who completed 28-day rehabilitation programs for alcohol addiction, following a tailored routine characterized by short duration and high intensity of medical and psychotherapeutic treatment. The psychological clinical profiles of anxiety, depression, psychological distress, psychological well-being, and self-perception of a positive change were assessed using the Cognitive Behavioral Assessment - Outcome Evaluation questionnaire at the beginning and at the end of the program. The changes in the psychological variables of the questionnaire were identified and considered as outcome evaluation of the residential intervention. Moreover, differences in the psychological functioning between patients with different characteristics were investigated. The score measured by the Cognitive Behavioral Assessment - Outcome Evaluation showed significant improvements in all the psychological characteristics assessed, and the profile at discharge was within the normal scores. Some significant differences were found in relation to specific characteristics of the sample, such as age, sex, level of education, type of intervention, and polysubstance use. This study shows the changes in psychological profile in subjects undergoing residential rehabilitation from alcohol and how this profile may permit identification of subjects requiring more

  17. Evaluation of a residential Kundalini yoga lifestyle pilot program for addiction in India.

    Science.gov (United States)

    Khalsa, Sat Bir S; Khalsa, Gurucharan S; Khalsa, Hargopal K; Khalsa, Mukta K

    2008-01-01

    Previously reported substance abuse interventions incorporating meditation and spiritual approaches are believed to provide their benefit through modulation of both psychological and pyschosocial factors. A 90-day residential group pilot treatment program for substance abuse that incorporated a comprehensive array of yoga, meditation, spiritual and mind-body techniques was conducted in Amritsar, India. Subjects showed improvements on a number of psychological self-report questionnaires including the Behavior and Symptom Identification Scale and the Quality of Recovery Index. Application of comprehensive spiritual lifestyle interventions may prove effective in treating substance abuse, particularly in populations receptive to such approaches.

  18. Los Alamos National Laboratory environmental restoration program group audit report for underground storage tank removal: Audit ER-92- 04, July 22--August 11, 1992

    International Nuclear Information System (INIS)

    Gillespie, P.F.

    1992-01-01

    Audit ER-92-04 was conducted on activities being performed by Waste Management (EM-7), Environmental Protection (EM-8), and Environmental Restoration (EM-13) groups for the LANL's underground storage tank removal program. Scope of the audit was limited to an evaluation of the implementation of the State of New Mexico requirements for underground storage-tank removal. Activities were evaluated using requirements specified in the State of New Mexico Environmental Improvement Board Underground Storage Tank Regulations, EIB/USTR. Two recommendations are made: (1) that a single organization be given the responsibility and authority for the implementation of the program, and (2) that the requirements of the NM State environmental improvement board underground storage tank regulations be reviewed and a Los Alamos procedure written to address requirements and interfaces not contained in SOP-EM7-D ampersand D-001

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

    International Nuclear Information System (INIS)

    Gettings, M.

    2001-01-01

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

  20. Citizens Utilities Company's successful residential new construction market transformation program

    Energy Technology Data Exchange (ETDEWEB)

    Caulfield, T.O.; Shepherd, M.A.

    1998-07-01

    Citizens Utilities Company, Arizona Electric Division (CUC/AED) fielded a Residential New Construction Program (RNC) in the forth quarter of 1994 that had been designed from conception as a market transformation program. The CUC RNC Program encouraged builders to adopt energy efficient building practices for new homes by supplying builders estimates of energy savings, supplying inspections services to assist builders in applying energy efficient building practices while verifying compliance, and posting and promoting the home as energy efficient during the sales period. Measures generally required to qualify for the program were R-38 ceiling insulation, R-21 wall insulation, polysealing of all infiltration gaps during construction, well sealed air-conditioning ducts, and an air conditioner Seasonal Energy Efficiency Rating (SEER) of 11.0 or greater. In less than two years the program achieved over 17% market penetration without offering rebates to builders. This paper reviews the design of the program, including a discussion of the features felt to be primarily responsible for its success. It reviews the levels of penetration achieved, free-ridership, spillover, and market barriers encountered. Finally it proposes improvements to the program designed to carry it the next step toward a self-sustaining market transformation program.

  1. Implementation of an Integrative Medicine Treatment Program at a Veterans Health Administration Residential Mental Health Facility.

    Science.gov (United States)

    Gaddy, Melinda A

    2017-10-12

    A 4-week interdisciplinary integrative medicine program was recently added to the core treatment offerings for veterans participating in the Mental Health Residential Rehabilitation Program at the Dwight D. Eisenhower Veterans Affairs Medical Center. The new integrative medicine program teaches veterans about using meditative practices, nutrition, creative expression, tai chi, hatha yoga, sensory and breathing techniques, and lifestyle changes to enhance well-being. The groups are run by professionals from a variety of disciplines including recreation therapy, art therapy, occupational therapy, psychology, and nutrition. For the first 42 veterans to complete the program, the Short Form 12-item Health Survey was administered before and after participation in the integrative medicine program to assess the potential effectiveness of the program in enhancing physical and psychological well-being. In addition, a brief semistructured interview was used to assess veteran opinions about the program. Results suggest that the program was well received and that both physical and mental health scores improved from before to after treatment in this sample of veterans with complex behavioral health concerns. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  2. A Long-Term Leisure Program for Individuals with Intellectual Disability in Residential Care Settings: Research to Practice

    Science.gov (United States)

    Fox, Robert A.; Burke, Amie M.; Fung, Michael P.

    2013-01-01

    We studied the effectiveness of an individually-tailored leisure program implemented by direct care staff in a residential program for 28 adults with severe to profound intellectual disability using a multiple baseline design across two homes over a 1.5 year baseline and treatment period followed by another nearly 1.5 year maintenance phase. The…

  3. Residential Instability and the McKinney-Vento Homeless Children and Education Program: What We Know, Plus Gaps in Research

    Science.gov (United States)

    Cunningham, Mary; Harwood, Robin; Hall, Sam

    2010-01-01

    As homelessness increased among families and children during the 1980s and 1990s, policymakers created, and strengthened, the McKinney-Vento Education for Homeless Children and Youth (EHCY) program. The McKinney-Vento EHCY program aims to mitigate the effects of residential instability through the identification of homeless children in schools and…

  4. National Program for Solar Heating and Cooling of Buildings. Project Date Summaries. Vol. I: Commercial and Residential Demonstrations.

    Science.gov (United States)

    Energy Research and Development Administration, Washington, DC. Div. of Solar Energy.

    Three volumes present brief abstracts of projects funded by the Energy Research and Development Administration (ERDA) and conducted under the National Program for Solar Heating and Cooling of Buildings through July 1976. The overall federal program includes demonstrations of heating and/or combined cooling for residential and commercial buildings…

  5. Environmental program audit: Oak Ridge Gaseous Diffusion Plant, Roane County, Tennessee. Final report

    International Nuclear Information System (INIS)

    Smith, W.M.; Waller, R.

    1985-01-01

    An environmental audit of the Oak Ridge Gaseous Diffusion Plant (ORGDP) was conducted by a team of NUS scientists and engineers during the week of June 3 through June 7, 1985. ORGDP is owned by the Department of Energy and operated by Martin-Marietta Energy Systems, Inc. To enrich uranium feedstocks for nuclear fuels. The team evaluated ORGDP in terms of compliance with environmental regulations and DOE Orders, the adequacy of pollution control equipment, the effectiveness of environmental monitoring, and the application of quality control procedures to environmental programs. The audit was conducted by observing operations, inspecting facilities, evaluating analysis and monitoring techniques, reviewing reports and data, and interviewing personnel. Overall, the ORGDP environmental program appears to be well structured and has attempted to address all areas of air, water, and land media likely to be affected by the operations of the facility. The plant management is knowledgeable about environmental concerns and has established clear, well-defined goals to address these areas. An adequate professional staff is available to manage the environmental program

  6. Auditing orthopaedic audit.

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-11-01

    Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change.

  7. The meteorological monitoring audit, preventative maintenance and quality assurance programs at a former nuclear weapons facility

    Energy Technology Data Exchange (ETDEWEB)

    Maxwell, D.R. [DynCorp of Colorado, Inc., Golden, CO (United States). Rocky Flats Environmental Technology Site

    1995-12-31

    The purposes of the meteorological monitoring audit, preventative maintenance, and quality assurance programs at the Rocky Flats Environmental Technology Site (Site), are to (1) support Emergency Preparedness (EP) programs at the Site in assessing the transport, dispersion, and deposition of effluents actually or potentially released into the atmosphere by Site operations; and (2) provide information for onsite and offsite projects concerned with the design of environmental monitoring networks for impact assessments, environmental surveillance activities, and remediation activities. The risk from the Site includes chemical and radioactive emissions historically related to nuclear weapons component production activities that are currently associated with storage of large quantities of radionuclides (plutonium) and radioactive waste forms. The meteorological monitoring program provides information for site-specific weather forecasting, which supports Site operations, employee safety, and Emergency Preparedness operations.

  8. The meteorological monitoring audit, preventative maintenance and quality assurance programs at a former nuclear weapons facility

    International Nuclear Information System (INIS)

    Maxwell, D.R.

    1995-01-01

    The purposes of the meteorological monitoring audit, preventative maintenance, and quality assurance programs at the Rocky Flats Environmental Technology Site (Site), are to (1) support Emergency Preparedness (EP) programs at the Site in assessing the transport, dispersion, and deposition of effluents actually or potentially released into the atmosphere by Site operations; and (2) provide information for onsite and offsite projects concerned with the design of environmental monitoring networks for impact assessments, environmental surveillance activities, and remediation activities. The risk from the Site includes chemical and radioactive emissions historically related to nuclear weapons component production activities that are currently associated with storage of large quantities of radionuclides (plutonium) and radioactive waste forms. The meteorological monitoring program provides information for site-specific weather forecasting, which supports Site operations, employee safety, and Emergency Preparedness operations

  9. Navigating the internet safely: recommendations for residential programs targeting at-risk adolescents.

    Science.gov (United States)

    Pridgen, Bryan

    2010-01-01

    Adolescence is a period during human development characterized by a variety of biological, psychological, and social changes. Navigating these changes can be a stressful experience for both adolescents and their families. To complicate matters further, the Internet has altered the landscape of human interaction in a way that may accentuate deficits in the capacity for self-sustaining, reciprocal peer relationships. Adolescents suffering from emotional and behavioral disorders may be especially prone to this influence, as evidenced by our observation of the growing clinical trend of adolescents admitted to inpatient and residential psychiatric units who present with a history of risky cyber-behaviors. Within these settings, education for adolescents and their families around appropriate use of the Internet, as well as social training for the online management of the impulsivity and poor judgment that is so often characteristic of adolescence, is vital. Milieu models employed in the treatment of emotionally troubled adolescents must adapt so as to incorporate the identification of problematic attachment behaviors not only in real-time relationships, but also as those behaviors inevitably occur in more troubling and potentially destructive ways over the Internet. The article addresses this need by offering recommendations for the creation of a skills-based, Internet-focused curriculum for inpatient and residential programs targeting at-risk adolescents. Evaluating the association between online communication habits and the evolution of disturbances in attachment systems is an important future direction for research aimed at safeguarding the emotional and physical well-being of all adolescents.

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

    International Nuclear Information System (INIS)

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

    2001-01-01

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

  11. A NEW TOOL FOR OFFICIAL CONTROL PLANNING AND MANAGEMENT OF AN AUDIT PROGRAM

    Directory of Open Access Journals (Sweden)

    G. Vestrini

    2013-02-01

    Full Text Available The new EU regulation on feed and food confirm audit like the most important tool for valuating GMP and HACCP procedures on food premises. Authors describe planning and results of 2007 audit activities.

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

    International Nuclear Information System (INIS)

    Alvarez R, J T; Tovar M, V M

    2008-01-01

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

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

    Science.gov (United States)

    Álvarez R., J. T.; Tovar M., V. M.

    2008-08-01

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

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

    Science.gov (United States)

    Duong, Phuong-Anh; Little, Brent P

    2014-08-01

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

  15. Qualification of quality assurance program audit personnel for nuclear power plants

    Energy Technology Data Exchange (ETDEWEB)

    1979-01-01

    Requirements and guidance are provided for the qualification of Auditors and Lead Auditors who perform audits for plant owners, contractors or others participating in activities affecting the quality of structures, systems and components of nuclear power plants. The Lead Auditor is the audit team leader, who organizes and directs audits, reports, audit findings, and evaluates corrective action. Auditors include technical specialists, management representatives and auditors-in-training. This standard is to be used in conjunction with ANSI N45.2.12.

  16. Financial Accounting for New Jersey School Districts, 1984. The Audit Program. Draft.

    Science.gov (United States)

    1984

    Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of…

  17. [Evaluation of a residential care and supported housing program in the regional association of Westphalia-Lippe].

    Science.gov (United States)

    Richter, Dirk

    2010-04-01

    During the deinstitutionalisation of psychiatric care in Germany, new psychiatric care approaches have been developed, which have been rarely scientifically evaluated. This study aims at evaluating the residential care and supported housing program of a public service in Westphalia, Northwestern Germany. Data on 1486 clients about sociodemographics, individual biographies, housing, social integration and perspective of care were collected by staff. Individual interviews on the clients' quality of life were conducted with 941 subjects. The residential care and supported housing program clients are chronically mentally ill and disabled. Clients from the supported housing sector have a much more favorable biographical and social background compared to those from residential care. Integration into the regular workforce does usually not happen. Clients from the residential care sector have only few social contacts outside their institution. The quality of life assessment revealed no differences between the settings. More external social contacts should be provided especially for the residential care clients. Motivational interventions might enhance the clients' social inclusion further. Copyright Georg Thieme Verlag KG Stuttgart . New York.

  18. Background information for programs to improve the energy efficiency of Northwest residential rental property

    Energy Technology Data Exchange (ETDEWEB)

    Hendrickson, P.L.

    1986-02-01

    This report was prepared for the Office of Conservation, Bonneville Power Administration. The report will be used by the Office as background information to support future analysis and implementation of electricity conservation programs for owners of residential rental housing in the Northwest. The principal objective of the study was to review market research information relating to attitudes and actions of Northwest rental housing owners and, to a lesser extent, tenants toward energy conservation and energy-efficiency improvements. Available market research data on these subjects were found to be quite limited. The most useful data were two surveys of Seattle rental housing owners conducted in late 1984 for Seattle City Light. Several other surveys provided supplemental market research information in selected areas. In addition to market research information, the report also includes background information on rental housing characteristics in the Northwest.

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

    Science.gov (United States)

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

    2017-11-01

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

  20. A prospective study to evaluate a residential community reintegration program for patients with chronic acquired brain injury

    NARCIS (Netherlands)

    Geurtsen, Gert J.; van Heugten, Caroline M.; Martina, Juan D.; Rietveld, Antonius C.; Meijer, Ron; Geurts, Alexander C.

    2011-01-01

    To examine the effects of a residential community reintegration program on independent living, societal participation, emotional well-being, and quality of life in patients with chronic acquired brain injury and psychosocial problems hampering societal participation. A prospective cohort study with

  1. Community Adaptation of Youth Accessing Residential Programs or a Home-Based Alternative: School Attendance and Academic Functioning

    Science.gov (United States)

    Frensch, Karen; Cameron, Gary; Preyde, Michele

    2009-01-01

    Caregivers of 210 youth receiving residential treatment (RT) or intensive family services (IFS) in Ontario were interviewed about the long term community adaptation of youth after leaving these programs. School attendance and academic functioning data at admission, discharge, and 12-18 months post-discharge were analyzed to explore predictors of…

  2. Laboratory audit as part of the quality assessment of a primary HPV-screening program.

    Science.gov (United States)

    Hortlund, Maria; Sundström, Karin; Lamin, Helena; Hjerpe, Anders; Dillner, Joakim

    2016-02-01

    As primary HPV screening programs are rolled out, methods are needed for routine quality assurance of HPV laboratory analyzes. To explore the use of similar design for audit as currently used in cytology-based screening, to estimate the clinical sensitivity to identify women at risk for CIN 3 or worse (CIN3+). Population-based cohort study conducted within the cervical screening program in Stockholm, Sweden, in 2011-2012. All women with histopathologically confirmed CIN3+ in the following two years were identified by registry analysis. Primary HPV and cytology screening results were collected. For women who had not been HPV tested, biobanked cytology samples were HPV-tested. If the original HPV result had been negative, the sample and subsequent biopsies were analyzed with broad HPV typing (general primer PCR and Luminex). 154 women had a biobanked prediagnostic cytology sample taken up to 2 years before a histopathologically confirmed CIN3+. The high-risk HPV-positivity was 97% (148/154 women), whereas 143/154 (94%) women had had a cytological abnormality. Among the six HPV-negative samples, one sample was HPV 33 positive in repeat testing whereas the other five cases were HPV-negative also on repeat testing, but HPV-positive in the subsequent tumor tissue. A sensitivity of the HPV test that is higher than the sensitivity of cytology suggests adequate quality of the testing. Regular audits of clinical sensitivity, similar to those of cytology-based screening, should be used also in HPV-based screening programs, in order to continuously monitor the performance of the analyzes. Copyright © 2015 Elsevier B.V. All rights reserved.

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

    NARCIS (Netherlands)

    Fleiter, Tobias; Gruber, Edelgard; Eichhammer, Wolfgang; Worrell, Ernst

    2012-01-01

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

  4. Onondaga Community College (NY) Tuition Assistance Program (TAP), 1995-1998. Audit by State Comptroller. Report 98-T-7.

    Science.gov (United States)

    Barber, Jerry

    This document reports on the State Comptroller's audit of records and procedures used in administering the Tuition Assistance Program (TAP) at Onondaga Community College (New York). Onondaga certified 5,543 students for 11,723 TAP awards totaling $8,730,058 during the 1995-96 through 1997-98 academic years. The State Comptroller reviewed a sample…

  5. Assessing the PACE of California residential solar deployment: Impacts of Property Assessed Clean Energy programs on residential solar photovoltaic deployment in California, 2010-2015

    Energy Technology Data Exchange (ETDEWEB)

    Deason, Jeff; Murphy, Sean

    2018-04-04

    A new study by Berkeley Lab found that residential Property Assessed Clean Energy (R-PACE) programs increased deployment of residential solar photovoltaic (PV) systems in California, raising it by about 7-12% in cities that adopt these programs. R-PACE is a financing mechanism that uses a voluntary property tax assessment, paid off over time, to facilitate energy improvements and, in some jurisdictions, water and resilience measures. While previous studies demonstrated that early, regional R-PACE programs increased solar PV deployment, this new analysis is the first to demonstrate these impacts from the large, statewide R-PACE programs dominating the California market today, which use private capital to fund the upfront costs of the improvements. Berkeley Lab estimated the impacts using econometric techniques on two samples: -Large cities only, allowing annual demographic and economic data as control variables -All California cities, without these annual data Analysis of both samples controls for several factors other than R-PACE that would be expected to drive solar PV deployment. We infer that on average, cities with R-PACE programs were associated with greater solar PV deployment in our study period (2010-2015). In the large cities sample, solar PV deployment in jurisdictions with R-PACE programs was higher by 1.1 watts per owner-occupied household per month, or 12%. Across all cities, solar PV deployment in jurisdictions with R-PACE programs was higher by 0.6 watts per owner-occupied household per month, or 7%. The large cities results are statistically significant at conventional levels; the all-cities results are not. The estimates imply that the majority of solar PV deployment financed by R-PACE programs would likely not have occurred in their absence. Results suggest that R-PACE programs have increased PV deployment in California even in relatively recent years, as R-PACE programs have grown in market share and as alternate approaches for financing solar PV

  6. The Royal College of Pathologists of Australasia Quality Assurance Program: Immunohistochemistry Breast Marker Audit Overview 2005-2015.

    Science.gov (United States)

    Haffajee, Zenobia Ayesha Mohamed; Kumar, Beena; Francis, Glenn; Peck, Martyn; Badrick, Tony

    2017-11-20

    The Royal College of Pathologists of Australasia Quality Assurance Program (RCPAQAP) Anatomical Pathology provides a comprehensive External Quality Assurance (EQA) exercise to review the reporting of immunohistochemistry (IHC) and in-situ hybridization (ISH) breast markers through an audit of clinical results. The aim of this exercise was to provide information regarding the quality of breast marker testing within clinical laboratories from 2005 to 2015. This comprehensive audit included estrogen, progesterone, and HER2 marker reporting. This was an important quality assurance activity established in response to ongoing difficulties experienced in laboratories in this area of testing.

  7. 78 FR 151 - Energy Conservation Program: Test Procedures for Residential Clothes Dryers

    Science.gov (United States)

    2013-01-02

    ... (NRDC), Alliance to Save Energy (ASE), Alliance for Water Efficiency (AWE), Northwest Power and... in the docket of the residential dishwasher, dehumidifier, and conventional cooking products test...

  8. Auditing fetal nasal bone images in the first trimester of pregnancy: results from a peer review program.

    Science.gov (United States)

    Palermo, Fernanda Gasparin; Albuquerque, Débora de Paula Soares de Medeiros; Martins, Wellington P; Araujo Júnior, Edward; Bruns, Rafael Frederico

    2016-09-01

    To establish a structured review process to facilitate the identification of the fetal nasal bone (NB) in the first trimester ultrasound scan to improve the quality images. We conducted a retrospective observational study in fetal NB images obtained during ultrasound exams of singleton pregnancies that underwent first trimester screening (crown-rump length 45-84 mm). When the images were obtained the examiner was not aware of the study. Audit was conducted by an examiner according criteria established by the Fetal Medicine Foundation. Fetal NB images were assessed regarding adequate magnification, mid-sagittal view and transducer held parallel to the direction of the nose. The transvaginal and transabdominal as well as anterior and posterior fetal back groups were compared using χ(2) test. We considered 874 fetal NB images for auditing. Fetal NB was considered present in 865 images (99%). During the audit process, we identified 72 (8.2%) cases of disagreement between examiner and auditor assessments. Disagreement was higher when image quality was poor (62 cases = 7%). Transvaginal approach performed better in the following criteria: adequate magnification (p audit program for fetal NB is feasible in a clinical scenario. Image quality appears to play an important role in compliance to image standards audited and in agreement between examiner and auditor.

  9. Socioeconomic residential segregation and public housing policies. An approach from the Program “Mi Casa, Mi Vida”. Case study in the city of Cordoba, Argentina

    Directory of Open Access Journals (Sweden)

    Florencia Molinatti

    2016-07-01

    Full Text Available This paper aims to analyze the possible effects of the housing program “Mi Casa, Mi Vida” in socioeconomic residential segregation in the city of Córdoba (Argentina. These effects are estimated from the study of the socioeconomic residential composition (before and after the implementation of the program, the mapping of residential movements generated by the program and the application of bivariate autocorrelation techniques. Among the key findings, most of the program beneficiaries are concentrated in poor areas surrounded by others in similar conditions. This fact favors the existence of a large cluster of poverty in the peripheries of the city and promotes marginalization and social exclusion.

  10. The North Carolina Field Test: Field Performance of the Preliminary Version of an Advanced Weatherization Audit for the Department of Energy's Weatherization Assistance Program

    Energy Technology Data Exchange (ETDEWEB)

    Sharp, T.R.

    1994-01-01

    The field performance of weatherizations based on a newly-developed advanced technique for selecting residential energy conservation measures was tested alongside current Retro-Tech-based weatherizations in North Carolina. The new technique is computer-based and determines measures based on the needs of an individual house. In addition, it recommends only those measures that it determines will have a benefit-to-cost ratio greater than 1 for the house being evaluated. The new technique also considers the interaction of measures in computing the benefit-to-cost ratio of each measure. The two weatherization approaches were compared based on implementation ease, measures installed, labor and cost requirements, and both heating and cooling energy savings achieved. One-hundred and twenty houses with the following characteristics participated: the occupants were low-income, eligible for North Carolina's current weatherization program, and responsible for their own fuel and electric bills. Houses were detached single-family dwellings, not mobile homes; were heated by kerosene, fuel oil, natural gas, or propane; and had one or two operating window air conditioners. Houses were divided equally into one control group and two weatherization groups. Weekly space heating and cooling energy use, and hourly indoor and outdoor temperatures were monitored between November 1989 and September 1990 (pre-period) and between December 1990 and August 1991 (post-period). House consumption models were used to normalize for annual weather differences and a 68 F indoor temperature. Control group savings were used to adjust the savings determined for the weatherization groups. The two weatherization approaches involved installing attic and floor insulations in near equivalent quantities, and installing storm windows and wall insulation in drastically different quantities. Substantial differences also were found in average air leakage reductions for the two weatherization groups. Average

  11. Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    .... Office of Management and Budget Bulletin No. 01-02, "Audit Requirements for Federal Financial Statements," dated October 16, 2000, establishes the minimum requirements for audits of these financial statements...

  12. 77 FR 74559 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Water Heaters...

    Science.gov (United States)

    2012-12-17

    ... Energy (DOE) is amending its test procedures for residential water heaters, direct heating equipment (DHE... procedures for residential water heaters include a full- year accounting of energy use, both electricity and... water heaters already account for standby mode and off mode energy consumption. III. Discussion In the...

  13. Auditing JTPA. A Report on NACo's Survey of Job Training Partnership Act Programs To Determine the Extent to which Local Job Training Programs Are Being Audited.

    Science.gov (United States)

    Bomberg, Neil E.

    The National Association of Counties (NACo) conducted a mail survey of service delivery areas (SDAs) to disprove allegations that 40 percent of them had not been audited since the start of the Job Training Partnership Act (JTPA) in 1983. A questionnaire was developed and mailed to every third SDA on a list of all SDAs. Of 244 SDAs, 235 or 96…

  14. General Electric Company study for defining the number of residential and non-residential projects, National Solar Demonstration Program

    Energy Technology Data Exchange (ETDEWEB)

    None

    1976-04-01

    The methodology used to perform the ''Parametric Study'' to define a recommended demonstration program involved a decision making process. In this approach, selective solar buying factors were quantitatively evaluated for influencing key decision makers to install solar HVAC equipment. The selection of the recommended demo level also considered the probability of a decision maker actually seeing a demonstration as a function of how far he is located from a demo and how far he is willing to travel to see one. Demonstration levels of 200, 400, 800, 1600 and 3200 were assumed to determine the effects on Solar HVAC market penetration. The 800 demo level program is recommended to effectively stimulate the private sector to install solar HVAC systems. (WDM)

  15. Report on the audit of the Savannah River Site`s quality control program for groundwater sampling

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-20

    The Savannah River Site`s groundwater remediation program was managed by the Department of Energy`s (Department) management and operating contractor for the site, Westinghouse Savannah River Company (Westinghouse). One component of the remediation program was the quality control program. The goal of the groundwater quality control program was to ensure that the results of laboratory analyses of groundwater samples were accurate and precise so that they could be relied upon for making remediation decisions. The objective of this audit was to determine whether Westinghouse acquired the minimal number of laboratory analyses required to ensure that groundwater sampling results met this criteria.

  16. 78 FR 68853 - International Medical Device Regulators Forum; Medical Device Single Audit Program International...

    Science.gov (United States)

    2013-11-15

    ... in 2011 as a forum to discuss future directions in medical device regulatory harmonization. It is a... auditing and monitoring the manufacturing of medical devices to ensure safe medical devices. The IMDRF, at... addition to regulatory authority inspectorates, allows greater coverage in auditing manufacturers as...

  17. Particulate emissions from residential wood combustion: Final report: Norteast regional Biomass Program

    Energy Technology Data Exchange (ETDEWEB)

    1987-01-01

    The objective of this study was to provide a resource document for the Northeastern states when pursuing the analysis of localized problems resulting from residential wood combustion. Specific tasks performed include assigning emission rates for total suspended particulates (TSP) and benzo(a)pyrene (BaP) from wood burning stoves, estimating the impact on ambient air quality from residential wood combustion and elucidating the policy options available to Northeastern states in their effort to limit any detrimental effects resulting from residential wood combustion. Ancillary tasks included providing a comprehensive review on the relevant health effects, indoor air pollution and toxic air pollutant studies. 77 refs., 11 figs., 25 tabs.

  18. 76 FR 56339 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Furnaces and...

    Science.gov (United States)

    2011-09-13

    ...-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing... Refrigeration Institute (AHRI) recommended that to avoid unnecessary burden, the existing test procedure..., and Refrigeration Institute's Directory of Certified Product Performance for Residential Furnaces and...

  19. Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-27

    The Department of Energy Isotope Production and Distribution Program mission is to serve the national need for a reliable supply of isotope products and services for medicine, industry and research. The program produces and sells hundreds of stable and radioactive isotopes that are widely utilized by domestic and international customers. Isotopes are produced only where there is no U.S. private sector capability or other production capacity is insufficient to meet U.S. needs. The Department encourages private sector investment in new isotope production ventures and will sell or lease its existing facilities and inventories for commercial purposes. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund established by the Fiscal Year (FY) 1990 Energy and Water Appropriations Act and maintains financial viability by earning revenues from the sale of isotopes and services and through annual appropriations. The FY 1995 Energy and Water Appropriations Act modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Although the Isotope Program functions as a business, prices set for small-volume, high-cost isotopes that are needed for research purposes may not achieve full-cost recovery. As a result, isotopes produced by the Isotope Program for research and development are priced to provide a reasonable return to the U.S. Government without discouraging their use. Commercial isotopes are sold on a cost-recovery basis. Because of its pricing structure, when selecting isotopes for production, the Isotope Program must constantly balance current isotope demand, market conditions, and societal benefits with its determination to operate at the lowest possible cost to U.S. taxpayers. Thus, this report provides a financial analysis of this situation.

  20. 34 CFR Appendix A to Subpart B of... - Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (GAO)

    Science.gov (United States)

    2010-07-01

    ... standard for governmental auditing is: In matters relating to the audit work, the audit organization and... If the auditor is not fully independent because he or she is an employee of the audited entity, it..., his or her conduct should be governed by the AICPA “Statements on Auditing Procedure.” (c) The auditor...

  1. Implementation of transdiagnostic treatment for emotional disorders in residential eating disorder programs: A preliminary pre-post evaluation.

    Science.gov (United States)

    Thompson-Brenner, Heather; Boswell, James F; Espel-Huynh, Hallie; Brooks, Gayle; Lowe, Michael R

    2018-03-19

    Data are lacking from empirically supported therapies implemented in residential programs for eating disorders (EDs). Common elements treatments may be well-suited to address the complex implementation and treatment challenges that characterize these settings. This study assessed the preliminary effect of implementing a common elements therapy on clinician treatment delivery and patient (N = 616) symptom outcomes in two residential ED programs. The Unified Protocol for Transdiagnostic Treatment of Emotional Disorders was adapted to address ED and co-occurring psychopathology and implemented across sites. Therapists' treatment fidelity was rated independently to assess implementation success. Additionally, longitudinal (pre-post) design compared treatment outcomes among patients treated before and after implementation. Patient outcomes included ED and depressive symptoms, experiential avoidance, anxiety sensitivity, and mindfulness. Following training and implementation, clinicians demonstrated adequate to good fidelity. Relative to pre-implementation, post-implementation patients showed significantly greater improvements in experiential avoidance, anxiety sensitivity, and mindfulness at discharge (ps ≤ .04) and more favorable outcomes on ED symptom severity, depression, and experiential avoidance at 6-month follow up (ps ≤ .0001). Preliminary pilot data support the feasibility of implementing transdiagnostic common elements therapy in residential ED treatment, and suggest that implementation may benefit transdiagnostic outcomes for patients.

  2. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

  3. AN AUDIT OF THE SUDDEN-INFANT-DEATH-SYNDROME PREVENTION PROGRAM IN THE AUCKLAND REGION

    NARCIS (Netherlands)

    Obdeijn, M. C.; Tonkin, S.; Mitchell, E. A.

    1995-01-01

    Aim. An audit of the sudden infant death syndrome (SIDS) prevention programme in the Auckland region. Methods. 107 health professionals working in antenatal classes, postnatal wards, domiciliary midwifery and the Plunket Society were interviewed. Results. Maternal smoking and infant sleeping

  4. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  5. Residential Customer Enrollment in Time-based Rate and Enabling Technology Programs: Smart Grid Investment Grant Consumer Behavior Study Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Todd, Annika [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Cappers, Peter [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Goldman, Charles [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-05-01

    The U.S. Department of Energy’s (DOE’s) Smart Grid Investment Grant (SGIG) program is working with a subset of the 99 SGIG projects undertaking Consumer Behavior Studies (CBS), which examine the response of mass market consumers (i.e., residential and small commercial customers) to time-varying electricity prices (referred to herein as time-based rate programs) in conjunction with the deployment of advanced metering infrastructure (AMI) and associated technologies. The effort presents an opportunity to advance the electric industry’s understanding of consumer behavior.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1997-10-01

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

  7. Environmental audit of the Maywood Site: Formerly Utilized Sites Remedial Action Program, Maywood Interim Storage Site vicinity properties

    Energy Technology Data Exchange (ETDEWEB)

    1990-12-01

    This report presents the results of the Environmental Audit of the Maywood Site managed by the Formerly Utilized Sites Remedial Action Program (FUSRAP). The Audit was carried out from November 7 through 16, 1990. The Audit Team found overall technical competence and knowledge of management and staff to be excellent. This applies to DOE as well as to Bechtel National, Incorporated (BNI). In particular, there was excellent knowledge of federal, state, and local environmental regulations, as well as analysis for applicability of these regulations to FUSRAP. Project management of the Maywood Site is also excellent. BNI and DOE project staff have made frequent contact with members of the community, and all removal actions and remedial investigation activities have been planned, scheduled, and accomplished with competence and attention to total quality principles. To date, all actions taken for the Maywood Site cleanup have been completed ahead of schedule and on or under budget. Weakness noted include self-assessment efforts by DOE, failure to fully implement DOE Order requirements throughout the program, and some discrepancies in formally documenting and reviewing procedures. 7 figs., 10 tabs.

  8. Perception of Helpfulness among Participants in a Prison-Based Residential Substance Abuse Treatment Program

    Science.gov (United States)

    Raney, Valerie K.; Magaletta, Philip; Hubbert, Timothy A.

    2005-01-01

    The purpose of the current study was to determine the extent to which an early prison release incentive impacted inmates' perceptions of substance abuse treatment helpfulness, overall satisfaction and focus on treatment issues. Three groups of inmates participating in their first, third or sixth month of residential drug abuse treatment were…

  9. 78 FR 19606 - Energy Conservation Program for Consumer Products: Test Procedures for Residential Furnace Fans

    Science.gov (United States)

    2013-04-02

    ... Procedures for Residential Furnace Fans AGENCY: Office of Energy Efficiency and Renewable Energy, Department... referred to as ``furnace fans.'' DOE proposes a test procedure that would be applicable to furnace fans..., even though DOE interprets its authority as encompassing more than just circulation fans used in...

  10. 76 FR 67037 - Energy Conservation Program: Energy Conservation Standards for Residential Furnaces and...

    Science.gov (United States)

    2011-10-31

    ... systems are relatively high due to the price of electricity, so using an electric system in a cold climate... marginal residential and commercial electricity prices in its life-cycle-cost analysis; (4) technical...;Prices of new books are listed in the first FEDERAL REGISTER issue of each #0;week. #0; #0; #0; #0;#0...

  11. 77 FR 65941 - Energy Conservation Program: Test Procedures for Residential Dishwashers, Dehumidifiers, and...

    Science.gov (United States)

    2012-10-31

    ... designed to improve energy efficiency. (All references to EPCA refer to the statute as amended through the... cooking products,'' as used in this notice, refers to residential electric and gas kitchen ovens, ranges... section shall be reasonably designed to produce test results which measure energy efficiency, energy use...

  12. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  13. An inexact two-stage stochastic robust programming for residential micro-grid management-based on random demand

    International Nuclear Information System (INIS)

    Ji, L.; Niu, D.X.; Huang, G.H.

    2014-01-01

    In this paper a stochastic robust optimization problem of residential micro-grid energy management is presented. Combined cooling, heating and electricity technology (CCHP) is introduced to satisfy various energy demands. Two-stage programming is utilized to find the optimal installed capacity investment and operation control of CCHP (combined cooling heating and power). Moreover, interval programming and robust stochastic optimization methods are exploited to gain interval robust solutions under different robustness levels which are feasible for uncertain data. The obtained results can help micro-grid managers minimizing the investment and operation cost with lower system failure risk when facing fluctuant energy market and uncertain technology parameters. The different robustness levels reflect the risk preference of micro-grid manager. The proposed approach is applied to residential area energy management in North China. Detailed computational results under different robustness level are presented and analyzed for providing investment decision and operation strategies. - Highlights: • An inexact two-stage stochastic robust programming model for CCHP management. • The energy market and technical parameters uncertainties were considered. • Investment decision, operation cost, and system safety were analyzed. • Uncertainties expressed as discrete intervals and probability distributions

  14. Quality Assurance Audit of Technique Failure and 90-Day Mortality after Program Discharge in a Canadian Home Hemodialysis Program.

    Science.gov (United States)

    Shah, Nikhil; Reintjes, Frances; Courtney, Mark; Klarenbach, Scott W; Ye, Feng; Schick-Makaroff, Kara; Jindal, Kailash; Pauly, Robert P

    2017-07-24

    Little is known about patients exiting home hemodialysis. We sought to characterize the reasons, clinical characteristics, and pre-exit health care team interactions of patients on home hemodialysis who died or underwent modality conversion (negative disposition) compared with prevalent patients and those who were transplanted (positive disposition). We conducted an audit of all consecutive patients incident to home hemodialysis from January of 2010 to December of 2014 as part of ongoing quality assurance. Records were reviewed for the 6 months before exit, and vital statistics were assessed up to 90 days postexit. Ninety-four patients completed training; 25 (27%) received a transplant, 11 (12%) died, and 23 (25%) were transferred to in-center hemodialysis. Compared with the positive disposition group, patients in the negative disposition group had a longer mean dialysis vintage (3.15 [SD=4.98] versus 1.06 [SD=1.16] years; P =0.003) and were performing conventional versus a more intensive hemodialysis prescription (23 of 34 versus 23 of 60; P <0.01). In the 6 months before exit, the negative disposition group had significantly more in-center respite dialysis sessions, had more and longer hospitalizations, and required more on-call care team support in terms of phone calls and drop-in visits (each P <0.05). The most common reason for modality conversion was medical instability in 15 of 23 (65%) followed by caregiver or care partner burnout in three of 23 (13%) each. The 90-day mortality among patients undergoing modality conversion was 26%. Over a 6-year period, approximately one third of patients exited the program due to death or modality conversion. Patients who die or transfer to another modality have significantly higher health care resource utilization ( e.g. , hospitalization, respite treatments, nursing time, etc. ). Copyright © 2017 by the American Society of Nephrology.

  15. Promoting supportive parenting in new mothers with substance-use problems: a pilot randomized trial of residential treatment plus an attachment-based parenting program.

    Science.gov (United States)

    Berlin, Lisa J; Shanahan, Meghan; Appleyard Carmody, Karen

    2014-01-01

    This pilot randomized trial tested the feasibility and efficacy of supplementing residential substance-abuse treatment for new mothers with a brief, yet rigorous, attachment-based parenting program. Twenty-one predominantly (86%) White mothers and their infants living together in residential substance-abuse treatment were randomly assigned to the program (n = 11) or control (n = 10) group. Program mothers received 10 home-based sessions of Dozier's Attachment and Biobehavioral Catch-up (ABC) intervention. Postintervention observations revealed more supportive parenting behaviors among the randomly assigned ABC mothers. © 2013 Michigan Association for Infant Mental Health.

  16. 14 CFR 330.37 - Are carriers which participate in this program subject to audit?

    Science.gov (United States)

    2010-01-01

    ... retain are also subject to audit. (b) Except as provided in paragraph (d) of this section, before you are... the core requirements for the independent public accountant's review: (1) Determine that the earnings... the carrier or the financial statements included in the carrier's Securities and Exchange Commission...

  17. 75 FR 9638 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2010-03-03

    ... Assistance Training Plan--This finding was not revisited as to its status during the fourth audit. Effective... that Caltrans will work with all other appropriate Federal agencies concerning the laws, guidance, and... experienced attorney near the end of 2008. This retirement has resulted in two of Caltrans' legal offices...

  18. The Value of Energy Efficiency Programs for U.S. Residential and Commercial Buildings in a Warmer World

    Energy Technology Data Exchange (ETDEWEB)

    Scott, Michael J; Dirks, James A; Cort, Katherine A

    2007-06-15

    U.S. residential and commercial buildings currently use about 39 quadrillion Btu (quads) of energy per year and account for 0.6 gigatonnes (GT) of carbon emitted to the atmosphere (38% of U.S. total emissions of 1.6 GT and approximately 9% of the world fossil-fuel related anthropogenic emissions of 6.7 GT). U.S. government buildings-related energy efficiency research and implementation programs are expected to reduce energy consumption in buildings. This has value both in reducing carbon emissions that result in global warming and adapting the U.S. residential and commercial building stock to a potentially warmer world. Analyses conducted by the Intergovernmental Panel on Climate Change (IPCC) show that the world’s climate could warm relative to 1990 by 0.4ºC to 1.2°C by the year 2030 and by 1.4°C to 5.8°C by the end of the 21st century. This paper shows that the effect of the regional projected warming on energy consumption in U.S. residential and commercial buildings is a net decrease ranging from about 5% in 2020 to as much as 20% in 2080, but with an increase of as much as 25% in space cooling. Buildings-related energy efficiency programs should reduce energy consumption in buildings by more than 2 quads in 2020, which would more than offset the growth in space cooling due to climate and growth in building stock combined, and would be worth between $28 and $33 billion.

  19. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  20. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

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

    International Nuclear Information System (INIS)

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

    2015-01-01

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

  2. Nuclear science and technology, a four-week residential summer program for high school rising seniors at NCSU

    International Nuclear Information System (INIS)

    Stam, E.

    1992-01-01

    In 1982, the North Carolina State University (NCSU) Department of Nuclear Engineering (NE Department) established a 2-week residential summer program on nuclear science and technology for high school rising seniors to stimulate their interest in nuclear engineering as a career. The program was designed with the following goals in mind: (1) to expose the students to mathematics and science fundamentals, which are essential for a career in science or engineering; (2) to demonstrate the use of nuclear energy and nuclear techniques in areas that affect the well being, technical progress, and the shape of our society; (3) to acquaint the students with the resources of NCSU when contemplating a career in science of engineering; and (4) to provide a relaxed setting for student-faculty interaction, which can provide motivation and guidance toward a career in science or engineering and ease the transition from high school to college

  3. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  4. Moderating Effect of Residential History on the Effects of a Fatherhood Program on Parenting Skills Satisfaction among Nonresident African American Fathers

    Directory of Open Access Journals (Sweden)

    Yiqing Qian

    2018-02-01

    Full Text Available Nonresident African American (AA fathers sometimes face challenges to achieving satisfaction with their parenting skills, which may inhibit their motivations for parenting. Studies have found that residential history of fathers is associated with parental involvement; however, current fatherhood programs rarely consider the influence of different residential history on fathering. In the current study, we examined whether nonresident AA fathers’ residential history with their sons moderated their parenting skills satisfaction after participating in the Fathers and Sons Program. Our results indicated that after controlling for fathers’ pretest parenting skills satisfaction, age, education, marital status, employment, and ever lived with their son’s mother; there was a moderating effect of residential history on the intervention’s effects on posttest parenting skills satisfaction. The regression analyses showed that fathers in the intervention group who had lived with their son increased their parenting skills satisfaction more at posttest compared with fathers who had never lived with their sons. However, fathers in the comparison group who had lived with their sons had lower posttest parenting skills satisfaction. Future fatherhood programs for nonresident AA fathers should develop more nuanced group-specific interventions that consider residential history as a critical factor to enhance their parenting skills satisfaction as a strategy for improving father involvement.

  5. Moderating Effect of Residential History on the Effects of a Fatherhood Program on Parenting Skills Satisfaction among Nonresident African American Fathers.

    Science.gov (United States)

    Qian, Yiqing; De Loney, E Hill; Caldwell, Cleopatra Howard

    2018-02-09

    Nonresident African American (AA) fathers sometimes face challenges to achieving satisfaction with their parenting skills, which may inhibit their motivations for parenting. Studies have found that residential history of fathers is associated with parental involvement; however, current fatherhood programs rarely consider the influence of different residential history on fathering. In the current study, we examined whether nonresident AA fathers' residential history with their sons moderated their parenting skills satisfaction after participating in the Fathers and Sons Program. Our results indicated that after controlling for fathers' pretest parenting skills satisfaction, age, education, marital status, employment, and ever lived with their son's mother; there was a moderating effect of residential history on the intervention's effects on posttest parenting skills satisfaction. The regression analyses showed that fathers in the intervention group who had lived with their son increased their parenting skills satisfaction more at posttest compared with fathers who had never lived with their sons. However, fathers in the comparison group who had lived with their sons had lower posttest parenting skills satisfaction. Future fatherhood programs for nonresident AA fathers should develop more nuanced group-specific interventions that consider residential history as a critical factor to enhance their parenting skills satisfaction as a strategy for improving father involvement.

  6. Optimum residential load management strategy for real time pricing (RTP) demand response programs

    International Nuclear Information System (INIS)

    Lujano-Rojas, Juan M.; Monteiro, Cláudio; Dufo-López, Rodolfo; Bernal-Agustín, José L.

    2012-01-01

    This paper presents an optimal load management strategy for residential consumers that utilizes the communication infrastructure of the future smart grid. The strategy considers predictions of electricity prices, energy demand, renewable power production, and power-purchase of energy of the consumer in determining the optimal relationship between hourly electricity prices and the use of different household appliances and electric vehicles in a typical smart house. The proposed strategy is illustrated using two study cases corresponding to a house located in Zaragoza (Spain) for a typical day in summer. Results show that the proposed model allows users to control their diary energy consumption and adapt their electricity bills to their actual economical situation. - Highlights: ► This work shows an optimal load management strategy for residential consumers. ► It has been considered the communication infrastructure of the future smart grid. ► A study case shows the optimal utilization of some appliances and electric vehicles. ► Results showed that the proposed model allows users to reduce their electricity bill.

  7. Results of the Joule II program, energy audit and air quality in office buildings; Resultats du programme joule II audit energie, qualite de l`air d`immeubles de bureaux

    Energy Technology Data Exchange (ETDEWEB)

    Kirchner, S.; Riberon, J.; Cochet, C. [Centre Scientifique et Technique du Batiment, (CSTB), 77 - Marne-la-Vallee (France); Bluyssen, P. [TNO, Building and Construction Research, Dept of Indoor Environment, Building Physics and Systems, Delft (Netherlands)

    1995-10-01

    56 office buildings in nine european countries have been audited during the 1993-1994 heating period, according to the same methodology as defined by the Joule II EEC program ``European audit project to optimize indoor quality and energy consumption in office buildings``. The main objective of the program was to develop a common multidisciplinary investigation procedure for air quality, with evaluation of ventilation and indoor air pollution sources, taking into consideration occupant perception, effects on health and energy consumption. Results show that air quality is generally perceived as poor, although ventilation rates were correct; enhancement of air quality should be provided through air pollution abatement (the main pollutant sources are identified as building materials, cleaning products and ventilation system components), rather than by increasing ventilation rates

  8. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures"

  9. 41 CFR 102-118.275 - What must my agency consider when designing and implementing a prepayment audit program?

    Science.gov (United States)

    2010-07-01

    ... MANAGEMENT REGULATION TRANSPORTATION 118-TRANSPORTATION PAYMENT AND AUDIT Prepayment Audits of Transportation... services, your agency should ensure that each TSP bill or employee travel voucher contains enough information for the prepayment audit to determine which contract or rate tender is used and that the type and...

  10. 45 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... audits: (i) A financial related audit (as defined in the Government Auditing Standards, GPO Stock #020... multiple HHS programs, a financial related audit of all HHS awards in accordance with Government Auditing... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS...

  11. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  12. NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

    Science.gov (United States)

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

  13. Internet addiction disorder and problematic use of Google Glass™ in patient treated at a residential substance abuse treatment program.

    Science.gov (United States)

    Yung, Kathryn; Eickhoff, Erin; Davis, Diane L; Klam, Warren P; Doan, Andrew P

    2015-02-01

    Internet addiction disorder (IAD) is characterized by the problematic use of online video games, computer use, and mobile handheld devices. While not officially a clinical diagnosis according to the most recent version of the Diagnostic and Statistical Manual of Mental Disorders (DSM), individuals with IAD manifest severe emotional, social, and mental dysfunction in multiple areas of daily activities due to their problematic use of technology and the internet. We report a 31year-old man who exhibited problematic use of Google Glass™. The patient has a history of a mood disorder most consistent with a substance induced hypomania overlaying a depressive disorder, anxiety disorder with characteristics of social phobia and obsessive compulsive disorder, and severe alcohol and tobacco use disorders. During his residential treatment program at the Navy's Substance Abuse and Recovery Program (SARP) for alcohol use disorder, it was noted that the patient exhibited significant frustration and irritability related to not being able to use his Google Glass™. The patient exhibited a notable, nearly involuntary movement of the right hand up to his temple area and tapping it with his forefinger. He reported that if he had been prevented from wearing the device while at work, he would become extremely irritable and argumentative. Over the course of his 35-day residential treatment, the patient noted a reduction in irritability, reduction in motor movements to his temple to turn on the device, and improvements in his short-term memory and clarity of thought processes. He continued to intermittently experience dreams as if looking through the device. To our knowledge, this is the first reported case of IAD involving problematic use of Google Glass™. Published by Elsevier Ltd.

  14. Integrating mental health care into residential homes for the elderly: an analysis of six Dutch programs for older people with severe and persistent mental illness

    NARCIS (Netherlands)

    Depla, Marja F. I. A.; Pols, Jeannette; de Lange, Jacomine; Smits, Carolien H. M.; de Graaf, Ron; Heeren, Thea J.

    2003-01-01

    Integrating mental health care into residential homes for the elderly is a potentially effective model to address the complex care needs of older chronically mentally ill people. Because no research was available on the implementation of such integrated care in practice, six programs already

  15. Using MMPI-A Profiles to Predict Success in a Military-Style Residential Treatment Program for Adolescents with Academic and Conduct Problems

    Science.gov (United States)

    Weis, Robert; Crockett, Thomas E.; Vieth, Sasha

    2004-01-01

    Military-style residential treatment for adolescents with academic and conduct problems is an increasingly popular alternative to traditional school-based services. However, dropout from "boot camp" programs is a primary reason for their high cost. Social-emotional functioning before referral may differentiate adolescents who…

  16. Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

    Science.gov (United States)

    Barba, J. David

    The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

  17. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit. 92.506 Section 92.506 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating...

  18. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 954.503 Section 954.503 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... PROGRAM Program Administration § 954.503 Audit. Audits of the grantee and subgrantees must be conducted in...

  19. 10 CFR 835.102 - Internal audits.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Internal audits. 835.102 Section 835.102 Energy DEPARTMENT OF ENERGY OCCUPATIONAL RADIATION PROTECTION Management and Administrative Requirements § 835.102 Internal audits. Internal audits of the radiation protection program, including examination of program...

  20. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  1. Improved Clinical Outcomes Combining House Staff Self-Assessment with an Audit-Based Quality Improvement Program

    Science.gov (United States)

    Kurtz, Susannah; Astiz, Mark

    2010-01-01

    ABSTRACT BACKGROUND There is a focus on integrating quality improvement with medical education and advancement of the American College of Graduate Medical Education (ACGME) core competencies. OBJECTIVE To determine if audits of patients with unexpected admission to the medical intensive care unit using a self-assessment tool and a focused Morbidity and Mortality (M&M) conference improves patient care. DESIGN Charts from patients transferred from the general medical floor (GMF) to the medical intensive care unit (ICU) were reviewed by a multidisciplinary team. Physician and nursing self-assessment tools and a targeted monthly M&M conference were part of the educational component. PARTICIPANTS Physicians and nurses participated in root cause analysis. MEASURES Records of all patients transferred from a general medical floor (GMF) to the ICU were audited. One hundred ninety-four cases were reviewed over a 10-month period. RESULTS New policies regarding vital signs and house staff escalation of care were initiated. The percentage of calls for patients who met medical emergency response team/critical care consult criteria increased from 53% to 73%, nurse notification of a change in a patient’s condition increased from 65% to 100%, nursing documentation of the change in the patients condition and follow-up actions increased from 65% percent to a high of 90%, the number of cardiac arrests on a GMF decreased from 3.1/1,000 discharges to 0.6/1,000 discharges (p = 0.002), and deaths on the Medicine Service decreased from 34/1,000 discharges to 24/1,000 discharges (p = 0.024). CONCLUSION We describe an audit-based program that involves nurses, house staff, a self-assessment tool and a focused M&M conference. The program resulted in significant policy changes, more rapid assessment of unstable patients and improved hospital outcomes. Electronic supplementary material The online version of this article (doi:10.1007/s11606-010-1427-5) contains supplementary material

  2. Make a Move: A Comprehensive Effect Evaluation of a Sexual Harassment Prevention Program in Dutch Residential Youth Care.

    Science.gov (United States)

    van Lieshout, Sanne; Mevissen, Fraukje E F; van Breukelen, Gerard; Jonker, Marianne; Ruiter, Robert A C

    2016-06-27

    Sexual harassment-unwanted sexual comments, advances, or behaviors-and sexual violence are still prevalent worldwide, leading to a variety of physical, cognitive, and emotional problems among those being harassed. In particular, youth in care are at risk of becoming perpetrators (and victims) of sexual harassment. However, in general, there are very few interventions targeting this at-risk group, and no such programs exist in the Netherlands. To this end, a group intervention program-Make a Move-targeting determinants of sexual harassment was developed. This program was implemented and evaluated among boys (N = 177) in Dutch residential youth care (20 institutions). A pre-test, post-test, and 6-month follow-up design including an intervention and a waiting list control group with randomized assignment of institutions (cluster randomized trial) was used to measure the effects of the intervention on determinants of sexual harassment. Multilevel (mixed) regression analysis with Bonferroni correction for multiple testing (α = .005) showed no significant effects of Make a Move on determinants of sexual harassment (ps > .03, Cohen's ds < .44). Results are discussed in light of a three-way explanatory model focusing on intervention content, evaluation, and implementation as potential explanations for not finding any measurable intervention effects. © The Author(s) 2016.

  3. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

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

  4. 77 FR 32381 - Energy Conservation Program: Energy Conservation Standards for Residential Clothes Washers

    Science.gov (United States)

    2012-05-31

    ... Program for Consumer Products Other Than Automobiles,\\1\\ a program covering most major household... reflect a declining trend using the default product price trend in the Primary Estimate and High Benefits.... Although the price trends in the Primary Estimate and the High Benefits Estimate are the same, the...

  5. 75 FR 57556 - Energy Conservation Program for Consumer Products: Test Procedure for Residential Clothes Washers

    Science.gov (United States)

    2010-09-21

    ... technologies not covered by the current procedure; (2) more accurately reflect current consumer behavior and... Part II Department of Energy 10 CFR Part 430 Energy Conservation Program for Consumer Products... [Docket No. EERE-2010-BT-TP-0021] RIN 1904-AC08 Energy Conservation Program for Consumer Products: Test...

  6. 75 FR 57555 - Energy Conservation Program for Consumer Products: Test Procedure for Residential Clothes Washers

    Science.gov (United States)

    2010-09-21

    ... technologies not covered by the current procedure; (2) more accurately reflect current consumer behavior and... Part II Department of Energy 10 CFR Part 430 Energy Conservation Program for Consumer Products... [Docket No. EERE-2010-BT-TP-0021] RIN 1904-AC08 Energy Conservation Program for Consumer Products: Test...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-08-02

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

  8. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  9. Audit of a diabetic health education program at a large Primary Health Care Center in Asir region.

    Science.gov (United States)

    Al-Khaldi, Y M; Khan, M Y

    2000-09-01

    To evaluate the health education program in a large Primary Health Care Center, to find out the problems faced by the staff and to suggest the practical and relevant solutions. This study was carried out at Wasat Abha Primary Health Care Center, Asir region during 1997. The files of diabetics who attended the center were evaluated for health education topics by using a checklist. The essential structure of diabetic health education program was assessed by using another check list designed by the investigators. Data entry and analysis was carried out through SPSS package. Chi-square test was applied wherever necessary. The total number of diabetics who attended Wasat Abha Primary Health Care Center was 198. The duration of diabetes mellitus was 7.7+5.8 years. Ninety percent of these were married, 50.5% were educated and 79% were employed. Compliance to appointment was good in 60% and poor in 30% of diabetics. About 73% of the diabetics received at least one health education topic while 27% did not receive any health education at all. Only 33% of diabetic patients had adequate health education. Ninety one percent were provided with diabetic identification cards, 80% were explained about diabetes and 77% were educated about the role of diet. Essential structure for diabetes education program was found to be unsatisfactory. Effective diabetic health education program needs the availability of all essential structures, community participation and integration of the government and private sectors. The deficiencies in the structures and the process of health education programs in our practice are almost universal to other Primary Health Care Centers in the Asir region. Providing the Primary Health Care Centers with all essential structures and annual auditing are complimentary to a successful diabetic health education program.

  10. Military Emergency Medical Service System Assessment: Application of the National Park Service Needs Assessment and Program Audit to Objectively Evaluate the Military EMS System of Okinawa, Japan.

    Science.gov (United States)

    Ross, Elliot M; Harper, Stephen A; Cunningham, Cord; Walrath, Benjamin D; DeMers, Gerard; Kharod, Chetan U

    2017-03-01

    As part of a Military Emergency Medical Services (EMS) system process improvement initiative, the authors sought to objectively evaluate the U.S. military EMS system for the island of Okinawa. They applied a program evaluation tool currently utilized by the U.S. National Park Service (NPS). A comprehensive needs assessment was conducted to evaluate the current Military EMS system in Okinawa, Japan. The NPS EMS Program Audit Worksheet was used to get an overall "score" of our assessment. After all the data had been collected, a joint committee of Military EMS physicians reviewed the findings and made formal recommendations. From 2011 to 2014, U.S. military EMS on Okinawa averaged 1,345 ± 137 patient transports annually. An advanced life support (ALS) provider would have been dispatched on 558 EMS runs (38%) based on chief complaint in 2014 had they been available. Over 36,000 man-hours were expended during this period to provide National Registry Emergency Medical Technician (EMT)-accredited instruction to certify 141 Navy Corpsman as EMT Basics. The NPS EMS Program Audit Worksheet was used and the program scored a total of 31, suggesting the program is well planned and operating within standards. This evaluation of the Military EMS system on Okinawa using the NPS program assessment and audit worksheet demonstrates the NPS evaluation instruments may offer a useful assessment tool for the evaluation of Military EMS systems. Reprint & Copyright © 2017 Association of Military Surgeons of the U.S.

  11. A Survey of State and Local PV Program Response to Financial Innovation and Disparate Federal Tax Treatment in the Residential PV Sector

    Energy Technology Data Exchange (ETDEWEB)

    Bolinger, Mark [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Holt, Edward [Ed Holt & Associates, Inc., Harpswell, ME (United States)

    2015-06-01

    High up-front costs and a lack of financing options have historically been the primary barriers to the adoption of photovoltaics (PV) in the residential sector. State clean energy funds, which emerged in a number of states from the restructuring of the electricity industry in the mid-to-late 1990s, have for many years attempted to overcome these barriers through PV rebate and, in some cases, loan programs. While these programs (rebate programs in particular) have been popular, the residential PV market in the United States only started to achieve significant scale in the last five years – driven in large part by an initial wave of financial innovation that led to the rise of third-party ownership.

  12. The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?

    Science.gov (United States)

    Lueken, Martin F.

    2016-01-01

    This report follows up on previous work that examined the fiscal effects of private school voucher programs. It estimates the total fiscal effects of tax-credit scholarship programs--another type of private school choice program--on state governments, state and local taxpayers, and school districts combined. Based on a range of assumptions, these…

  13. Marketing and design of residential energy conservation programs for the elderly

    Energy Technology Data Exchange (ETDEWEB)

    Berry, L.; Schweitzer, M.; Freeman, E.

    1988-02-01

    This report describes barriers to energy conservation by the elderly. Because of these barriers, they have a greater need for programs that assist with the installation of energy-efficiency improvements. In response to this need, a number of specialized programs are operated for the elderly. This report contains descriptions of 39 energy conservation programs for the elderly. Telephone interviews were conducted with the managers of these programs to identify marketing techniques and organizational structures. Interagency networking, presentations and referrals are the most common methods of recruiting clients. Other marketing techniques in order of the frequency of use are: direct mail, bill inserts, television, radio, printed materials, and telemarketing. Many managers consider word-of-mouth advertising from satisfied clients the most effective form of marketing. Interagency networking and support (financial, structural and in-kind) can offer real advantages in the operation of conservation programs for the elderly. The use of specific marketing techniques is probably less important to success in recruiting clients than the degree of trust potential clients have in the sponsoring organization(s). 4 figs., 10 tabs.

  14. Photovoltaics (PV) as an Eligible Measure in Residential PACE Programs: Benefits and Challenges (Fact Sheet)

    Energy Technology Data Exchange (ETDEWEB)

    Coughlin, J.

    2010-06-01

    Property Assessed Clean Energy (PACE) financing is one of several new financial models broadening access to clean energy by addressing the barrier of initial capital cost. The majority of the PACE programs in the market today include PV as an eligible measure. PV appeals to homeowners as a way to reduce utility bills, self-generate sustainable power, increase energy independence and demonstrate a commitment to the environment. If substantial state incentives for PV exist, PV projects can be economic under PACE, especially when partnered with good net metering policies. At the same time, PV is expensive relative to other eligible measures with a return on investment horizon that might exceed program targets. This fact sheet reviews the benefits and potential challenges of including PV in PACE programs.

  15. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

    Jan 6, 2010 ... A good way to describe the first surgical audits is that they were 'polite, restrained discussions'. This was the situation before the development of quality assurance in the business world. As this slowly infiltrated into the medical profession the discussions changed to more cri- teria based surgical audits.

  16. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 214.500 Section 214.500... PROGRAM Other Federal Requirements § 214.500 Audit. Housing counseling grant recipients and subrecipients shall be subject to the audit requirements contained in 24 CFR parts 84 and 85. HUD must be provided a...

  17. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

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

  18. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. [50 FR...

  19. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained by...

  20. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

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

  1. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

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

  2. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

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

  3. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

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

  4. An energy integrated, multi-microgrid, MILP (mixed-integer linear programming) approach for residential distributed energy system planning – A South Australian case-study

    International Nuclear Information System (INIS)

    Wouters, Carmen; Fraga, Eric S.; James, Adrian M.

    2015-01-01

    The integration of distributed generation units and microgrids in the current grid infrastructure requires an efficient and cost effective local energy system design. A mixed-integer linear programming model is presented to identify such optimal design. The electricity as well as the space heating and cooling demands of a small residential neighbourhood are satisfied through the consideration and combined use of distributed generation technologies, thermal units and energy storage with an optional interconnection with the central grid. Moreover, energy integration is allowed in the form of both optimised pipeline networks and microgrid operation. The objective is to minimise the total annualised cost of the system to meet its yearly energy demand. The model integrates the operational characteristics and constraints of the different technologies for several scenarios in a South Australian setting and is implemented in GAMS. The impact of energy integration is analysed, leading to the identification of key components for residential energy systems. Additionally, a multi-microgrid concept is introduced to allow for local clustering of households within neighbourhoods. The robustness of the model is shown through sensitivity analysis, up-scaling and an effort to address the variability of solar irradiation. - Highlights: • Distributed energy system planning is employed on a small residential scale. • Full energy integration is employed based on microgrid operation and tri-generation. • An MILP for local clustering of households in multi-microgrids is developed. • Micro combined heat and power units are key components for residential microgrids

  5. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

  6. Evaluation of the Defense Contract Audit Agency Audit Coverage of Tricare Contracts

    National Research Council Canada - National Science Library

    Brannin, Patricia

    2000-01-01

    Our objective was to evaluate the adequacy of the Defense Contract Audit Agency (DCAA) audit coverage of contracts for health care provided under TRICARE and the former Civilian Health Care and Medical Program of the Uniformed Services...

  7. Social Diffusion of Water Conservation: A Study of Residential Turf Rebate Programs in Orange County, California

    Science.gov (United States)

    Duong, K.; Grant, S. B.; Rippy, M.; Feldman, D.

    2017-12-01

    From 2011 to 2017, the combination of record low precipitation and extreme warm temperatures resulted in the most severe drought in California's written history. In April 2015, Governor Jerry Brown issued an executive order mandating a statewide 25% reduction in potable urban water usage. Under such circumstances, outdoor watering is an obvious target for restriction, because it can account for a large fraction of total domestic water usage, up to 50% in the arid southwest [Syme et. al 2004, Cameron et. al 2012]. In this study we analyzed one such effort, in which the Irvine Ranch Water District (IRWD) in Orange County (California) offered a financial incentive through a turf rebate program to encourage Irvine residents to replace turf grass with drought tolerant landscaping. We focused specifically on the number of residents who applied to the turf rebate program. Our hypothesis was that the observed application rate (number of applicants per month) is influenced by a combination of (a) financial incentives issued by IRWD, (b) drought awareness, and (c) the fraction of neighbors that have already applied to the program (a phenomenon that can be described quantitatively through models of social contagion or social diffusion [Karsai et. al 2014]). Our preliminary results indicate that applications to the program occurred in geographic "hot spots", consistent with the idea that early adopters may have influenced neighbors to retrofit their lawns. We are currently evaluating the geographic, demographic, and temporal drivers that influence the rate of spontaneous adoption, the rate of adoption under influence, and the total size of the susceptible population. Overall, our goal is to identify the key factors that contribute to early rapid uptake of conservation behavior, and the rapid diffusion of that behavior through the community.

  8. Residential energy-consumption analysis utilizing the DOE-1 computer program

    Energy Technology Data Exchange (ETDEWEB)

    Arentsen, S K

    1979-04-01

    The DOE-1 computer program is used to examine energy consumption in a typical middle-class household in Cincinnati, Ohio. The program is used to compare energy consumption under different structural and environmental conditions, including various levels of insulation in the walls and ceiling, double and single glazing of windows, and thermostat setback schedules. In addition, the DOE-1 program is used to model the house under three energy distribution systems: a unit heater, a single-zone fan system with optional subzone reheat; and a unitary heat pump. A plant equipment simulation is performed to model the heating and cooling plant currently installed in the house. A simple economic analysis of life-cycle costs for the house is done utilizing the economic simulation portion of DOE-1. Utility bills over the past six years are analyzed to gain an actual energy-use profile for the house to compare with computer results. Results indicate that a 35% savings in heating load may be obtained with addition of proper amounts of insulation as compared with the house with no insulation. The installation of double glazing on windows may save close to 6% on heating load. Thermostat setbacks may result in savings of around 25% on energy consumed for heating. Similar results are achieved with regard to cooling load. Comparison of actual energy consumed by the household (from utility bills) with the computer results shows a 4.25% difference in values between the two. This small percent difference certainly strengthens the case for future use of computer programs in comparing construction alternatives and predicting building energy consumption.

  9. Evaluation of an Exercise Program for Older Adults in a Residential Environment.

    Science.gov (United States)

    Shin, Juh Hyun

    The aim of this study was to examine the effectiveness of an older adult exercise program in a senior-living complex campus. A longitudinal one-group design was used. To supply residents with tools to maintain or improve general quality of life, balance, endurance, depression, and functional mobility, the Wellness and Fitness Center at the research setting provided a wide assortment of user-friendly equipment with many options. One fitness director in the selected setting evaluated participants every 6 months with 33 participants using the Senior Fitness Test (SFT). Repeated ANOVAs identified factors impacting the effects of the exercise program using PROC MIXED SAS 9.0. The improvement or deterioration rate of SFT scores was tested as a time effect in balance, upper body strength, and lower body flexibility. A statistically significant gender effect emerged on the 6-minute walk, which measured aerobic endurance and the chair sit-and-reach test, which measured lower body flexibility. The 8-foot up-and-go, arm curl, chair stand, and chair sit-and-reach tests showed statistically significant improvement over time, which means balance, upper body strength, lower body strength, and lower body flexibility improved. Developing customized exercise protocols and using standardized measurement tools should be encouraged to enhance effective research and consistent measurement of exercise programs.

  10. DOD Residential Proton Exchange Membrane (PEM) Fuel Cell Demonstration Program. Volume 1. Summary of the Fiscal Year 2001 Program

    National Research Council Canada - National Science Library

    White, Melissa K; Holcomb, Franklin H; Josefik, Nicholas M; Lux, Scott M; Binder, Michael J

    2004-01-01

    ...) fuel cells at military facilities. The objective of the program was to assess PEM fuel cells in supporting sustainability in military installations, increasing efficiency in installation, operation, and maintenance of fuel cells...

  11. Audit of a program to increase the use of vacuum extraction in Mulago Hospital, Uganda

    OpenAIRE

    Nolens, Barbara; Lule, John; Namiiro, Flavia; van Roosmalen, Jos; Byamugisha, Josaphat

    2016-01-01

    Background Prolonged second stage of labour is a major cause of perinatal and maternal morbidity and mortality in low-income countries. Vacuum extraction is a proven effective intervention, hardly used in Africa. Many authors and organisations recommend (re)introduction of vacuum extraction, but successful implementation has not been reported. In 2012, a program to increase the use of vacuum extraction was implemented in Mulago Hospital, Uganda. The program consisted of development of a vacuu...

  12. The role of information for energy efficiency in the residential sector

    International Nuclear Information System (INIS)

    Ramos, A.; Gago, A.; Labandeira, X.; Linares, P.

    2015-01-01

    In spite of the large potential and existing efforts to foster energy efficiency in the residential sector, much remains to be achieved. This may be partially due to the many barriers and market failures faced by energy efficiency, which are even greater in this sector. In particular, informational failures seem to be pervasive and relevant in this area. Addressing these issues requires specific policy instruments and strategies. This paper reviews the empirical evidence on the effectiveness of such instruments, focusing on energy certificates, feedback programs, and energy audits. Results show that energy certificates and feedback programs can be effective, but only if they are carefully designed, whereas the evidence about the effectiveness of energy audits is mixed. In addition, the paper points out the large potential for new instruments as well as combinations of existing ones.

  13. RCS auditor trainee manual: renewable resource measures (revised). United States Department of Energy Technical Assistance Program for the Residential Conservation Service Program

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-10-01

    This manual describes the use of renewable measures and the procedures used to audit for them. Included are active solar space and water heating systems, passive solar space and water heating systems, and wind energy systems. Sample audit forms are completed for a house in Oklahoma City, Oklahoma. A summary of installation standards for active solar systems is included. (WHK)

  14. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... IDRC supports “Innovating for Development” and is committed to excellence in all spheres of its activities including ... with the President, review of the performance of the Internal Audit function and the sufficiency ... Establishing and maintaining a quality assurance program that covers all aspects of the.

  15. An Outlook of Public Accounting Undergraduate Programs in Colombia Regarding Forensic Auditing and Financial Crime Prevention Contents

    OpenAIRE

    Baracaldo-Lozano, Natalia Andrea; Universidad de la Salle. Universidad Santiago de Chile. ontificia Universidad Javeriana; Daza-Giraldo, Luis Eduardo; Pontificia Universidad Javeriana

    2016-01-01

    Recent cases of economic and financial crimes, financial fraud, corruption, and corporate malpractice in the local and international corporate environment have created the need to have professionals trained to face the challenges related to their investigation and analysis, activities carried out by forensic auditing.This article highlights several key aspects to understand why is important to specifically include forensic auditing as a subject in curricula during the studies of public accoun...

  16. Data-driven management using quantitative metric and automatic auditing program (QMAP) improves consistency of radiation oncology processes.

    Science.gov (United States)

    Yu, Naichang; Xia, Ping; Mastroianni, Anthony; Kolar, Matthew D; Chao, Samuel T; Greskovich, John F; Suh, John H

    Process consistency in planning and delivery of radiation therapy is essential to maintain patient safety and treatment quality and efficiency. Ensuring the timely completion of each critical clinical task is one aspect of process consistency. The purpose of this work is to report our experience in implementing a quantitative metric and automatic auditing program (QMAP) with a goal of improving the timely completion of critical clinical tasks. Based on our clinical electronic medical records system, we developed a software program to automatically capture the completion timestamp of each critical clinical task while providing frequent alerts of potential delinquency. These alerts were directed to designated triage teams within a time window that would offer an opportunity to mitigate the potential for late completion. Since July 2011, 18 metrics were introduced in our clinical workflow. We compared the delinquency rates for 4 selected metrics before the implementation of the metric with the delinquency rate of 2016. One-tailed Student t test was used for statistical analysis RESULTS: With an average of 150 daily patients on treatment at our main campus, the late treatment plan completion rate and late weekly physics check were reduced from 18.2% and 8.9% in 2011 to 4.2% and 0.1% in 2016, respectively (P < .01). The late weekly on-treatment physician visit rate was reduced from 7.2% in 2012 to <1.6% in 2016. The yearly late cone beam computed tomography review rate was reduced from 1.6% in 2011 to <0.1% in 2016. QMAP is effective in reducing late completions of critical tasks, which can positively impact treatment quality and patient safety by reducing the potential for errors resulting from distractions, interruptions, and rush in completion of critical tasks. Copyright © 2016 American Society for Radiation Oncology. Published by Elsevier Inc. All rights reserved.

  17. Prevalence and motivations for kratom use in a sample of substance users enrolled in a residential treatment program.

    Science.gov (United States)

    Smith, Kirsten Elin; Lawson, Thomas

    2017-11-01

    Kratom use in the West has increased recently, yet the prevalence and motives for use among individuals with a history of substance use disorder (SUD) have not been fully examined. Kratom has been documented as a means of treating chronic pain, mitigating drug dependence, and easing withdrawal symptoms, yet it is unclear if substance users are utilizing kratom as a self-medication. Abuse liability, side effects, and overall appeal of kratom remain uncertain. In April 2017, an anonymous survey regarding kratom use and motivations was completed by clients enrolled in a 12-Step-oriented residential program. 500 respondents with a self-reported history of SUD completed the survey. 20.8% of respondents endorsed lifetime kratom use and 10.2% reported past-12-month use. Kratom-users were younger (=32.1 vs. 35.9, pkratom-users reported having used the drug as a means of reducing or abstaining from non-prescription opioids (NPO) and/or heroin, and 64.1% reported using kratom as a substitute for NPO/heroin. 18.4% of kratom-users reported using the drug due to a disability or chronic pain. One-third of kratom-users stated that kratom was a helpful substance and that they would try it again. However, kratom was not preferred and was indicated as having less appeal than NPO, heroin, amphetamines, and Suboxone. Among substance users, kratom use may be initiated for a variety of reasons, including as a novel form of harm-reduction or drug substitution, particularly in the context of dependence and withdrawal from other substances. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

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

  19. Residential Waste

    DEFF Research Database (Denmark)

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

    2011-01-01

    are discussed in this chapter. Characterizing residential waste is faced with the problem that many residences already divert some waste away from the official collection systems, for example performing home composting of vegetable waste and garden waste, having their bundled newspaper picked up by the scouts...... twice a year or bringing their used furniture to the flea markets organized by charity clubs. Thus, much of the data available on residential waste represents collected waste and not necessarily all generated waste. The latter can only be characterized by careful studies directly at the source...

  20. Environmental auditing: Capabilities and management utility of recreation impact monitoring programs

    Science.gov (United States)

    Marion, J.L.

    1995-01-01

    A recreation impact monitoring system was developed and applied in 1984?1986 and in 1991 to all backcountry river-accessed campsites within Delaware Water Gap National Recreation Area, Pennsylvania and New Jersey. Results suggest that actions implemented by park managers in response to problems identified by the initial survey were highly effective in reducing resource degradation caused by camping. In particular, the elimination of some designated campsites and installation of anchored firegrates reduced the total area of disturbance by 50%. Firegrate installation provided a focal point that increased the concentration of camping activities, allowing peripheral areas to recover. As suggested by predictive models, additional resource degradation caused by increased camping intensities is more than offset by improvements in the condition of areas where use is eliminated. The capabilities and management utility of recreation impact monitoring programs, illustrated by the Delaware Water Gap monitoring program, are also presented and discussed.

  1. The U.S. Department of Energy`s Value Engineering Program: Audit report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    Value Engineering (VE) is defined as the organized analysis of the functions of a program, project, system product, item or equipment, building, facility, service, or supply of an executive agency. This analysis reduces these functions to their most basic elements and then looks for cost-efficient alternatives. VE contributes to the overall management objectives of streamlining operations, improving performance, reliability, quality, safety and reducing life-cycle costs. Further, it can result in the increased use of environmentally-sound and energy-efficient practices and materials. VE benefits have been documented by the General Accounting Office, which reported that VE usually produces a net savings of 3 to 5 percent of project costs. The Department of Energy (Department) used the VE methodology primarily in construction related processes, including design reviews, and reported savings of $31.3 million for Fiscal Year 1996. The VE program was primarily executed by the Department`s management and operating and other prime contractors. The objectives of this review were to assess the effectiveness of the Department`s VE program and test the validity of VE savings reported for FY 1996.

  2. 10 CFR 26.41 - Audits and corrective action.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Audits and corrective action. 26.41 Section 26.41 Energy NUCLEAR REGULATORY COMMISSION FITNESS FOR DUTY PROGRAMS Program Elements § 26.41 Audits and corrective... these programs are audited and that corrective actions are taken to resolve any problems identified. (b...

  3. Study of the Effect of Time-Based Rate Demand Response Programs on Stochastic Day-Ahead Energy and Reserve Scheduling in Islanded Residential Microgrids

    DEFF Research Database (Denmark)

    Vahedipour-Dahraie, Mostafa; Najafi, Hamid Reza; Anvari-Moghaddam, Amjad

    2017-01-01

    In recent deregulated power systems, demand response (DR) has become one of the most cost-effective and efficient solutions for smoothing the load profile when the system is under stress. By participating in DR programs, customers are able to change their energy consumption habits in response...... to energy price changes and get incentives in return. In this paper, we study the effect of various time-based rate (TBR) programs on the stochastic day-ahead energy and reserve scheduling in residential islanded microgrids (MGs). An effective approach is presented to schedule both energy and reserve...... in presence of renewable energy resources (RESs) and electric vehicles (EVs). An economic model of responsive load is also proposed on the basis of elasticity factor to model the behavior of customers participating in various DR programs. A two-stage stochastic programming model is developed accordingly...

  4. "Ready to take on the world": Experiences and understandings of independence after attending residential immersive life skills programs for youth with physical disabilities.

    Science.gov (United States)

    McPherson, Amy C; Rudzik, Alanna; Kingsnorth, Shauna; King, Gillian; Gorter, Jan Willem; Morrison, Andrea

    2018-02-01

    Life skills programs aim to equip youth with physical disabilities with the foundational skills required for adulthood. This study explored the perceived impact of residential immersive life skills (RILS) programs on the lives of participants. Qualitative interviews were conducted with alumni of three RILS programs. Data were thematically analyzed using a phenomenological approach. Themes identified from fourteen interviews were: (1) enhancing higher-order skills; (2) new notions of independence; and (3) identity change, empowerment, and advocacy. Opportunities to learn and practise a variety of skills in a structured, facilitative environment led to increased competence and motivation to engage in independent activities. Engaging with peers undergoing similar experiences also helped some youth integrate disability into their identity. Providing youth with physical disabilities opportunities to engage with others sharing similar experiences and challenges is essential. The study contributes toward the development of evidence-based best practices for life skills programs.

  5. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  6. Common body of knowledge in internal auditing : A state of the art in Europe

    NARCIS (Netherlands)

    Allegrini, M.; Paape, L.; D'Onza, G.; Melville, L.; Sarens, R.

    2008-01-01

    Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal

  7. AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

    OpenAIRE

    Rita Yuniarti Author_Email:

    2011-01-01

    This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West Java, Indonesia. This type of research is descriptive verification research, because it describes the variables and ...

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

    International Nuclear Information System (INIS)

    1993-03-01

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

  9. Comparison of Test Procedures and Energy Efficiency Criteria in Selected International Standards & Labeling Programs for Copy Machines, External Power Supplies, LED Displays, Residential Gas Cooktops and Televisions

    Energy Technology Data Exchange (ETDEWEB)

    Zheng, Nina [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Zhou, Nan [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Fridley, David [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2012-03-01

    This report presents a technical review of international minimum energy performance standards (MEPS), voluntary and mandatory energy efficiency labels and test procedures for five products being considered for new or revised MEPS in China: copy machines, external power supply, LED displays, residential gas cooktops and flat-screen televisions. For each product, an overview of the scope of existing international standards and labeling programs, energy values and energy performance metrics and description and detailed summary table of criteria and procedures in major test standards are presented.

  10. Health status, quality of life, residential stability, substance use, and health care utilization among adults applying to a supportive housing program.

    Science.gov (United States)

    Hwang, Stephen W; Gogosis, Evie; Chambers, Catharine; Dunn, James R; Hoch, Jeffrey S; Aubry, Tim

    2011-12-01

    Supportive housing, defined as subsidized housing in conjunction with site-based social services, may help improve the health and residential stability of highly disadvantaged individuals. This study examined changes in health status, quality of life, substance use, health care utilization, and residential stability among 112 homeless and vulnerably housed individuals who applied to a supportive housing program in Toronto, Canada, from December 2005 to June 2007. Follow-up interviews were conducted every 6 months for 18 months. Comparisons were made between individuals who were accepted into the program (intervention) and those who were wait-listed (usual care) using repeated-measures analyses. Individuals who were accepted into the housing program experienced significantly greater improvements in satisfaction with living situation compared with individuals in the usual care group (time, F(3,3,261) = 47.68, p homeless individuals was limited by the small number of participants who were literally homeless at baseline and by the large number of participants who gained stable housing during the study period regardless of their assigned housing status. Nonetheless, this study shows that highly disadvantaged individuals with a high prevalence of poor physical and mental health and substance use can achieve stable housing.

  11. Coping modeling problem solving versus mastery modeling: effects on adherence, in-session process, and skill acquisition in a residential parent-training program.

    Science.gov (United States)

    Cunningham, C E; Davis, J R; Bremner, R; Dunn, K W; Rzasa, T

    1993-10-01

    This trial compared two approaches used to introduce parenting skills in a residential staff training program. Fifty staff were randomly assigned to: mastery modelling in which videotaped models demonstrated new skills, coping modelling problem solving (CMPS) in which participants formulated their own solutions to the errors depicted by videotaped models, or a waiting-list control group. In both, leaders used modelling, role playing, and homework projects to promote mastery and transfer of new skills. The skills of all groups improved, but CMPS participants attended more sessions, were late to fewer sessions, completed more homework, engaged in more cooperative in-session interaction, rated the program more positively, and reported higher job accomplishment scores. These data suggest that CMPS allowing participants to formulate their own solutions may enhance adherence and reduce the resistance observed in more didactic programs.

  12. 10 CFR 26.415 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Audits. 26.415 Section 26.415 Energy NUCLEAR REGULATORY COMMISSION FITNESS FOR DUTY PROGRAMS FFD Program for Construction § 26.415 Audits. (a) Licensees and other... continuing effectiveness and that corrective actions are taken to resolve any problems identified. Licensees...

  13. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

    The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the ...

  14. 15 CFR 295.10 - Special reporting and auditing requirements.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Special reporting and auditing... ADVANCED TECHNOLOGY PROGRAM General § 295.10 Special reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing...

  15. 15 CFR 296.12 - Reporting and auditing requirements.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Reporting and auditing requirements... INNOVATION PROGRAM General § 296.12 Reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing requirements to...

  16. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

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

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

    Science.gov (United States)

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

    2017-06-01

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

  18. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

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

  19. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  20. Indoor air quality: potential audit strategies

    Energy Technology Data Exchange (ETDEWEB)

    Traynor, G.W.

    1981-03-01

    Techniques for measuring CO, NO/sub 2/, formaldehyde, radon, and particulates in residential indoor air space are described. A basic indoor air quality audit is proposed comprising two steps: compiling an inventory of indoor pollutant sources (through an owner questionnaire or visual audit) and assessing the amount of pollutants injected into the home from known sources - sources with a narrow range of emission rates (e.g., gas stoves) and secondly, measuring the pollutant source strengths of unknown sources - sources with emission rates that vary widely (e.g., radon). (MCW)

  1. Audits and their effectiveness in improving plant performance

    International Nuclear Information System (INIS)

    Callen, L.J.

    1986-01-01

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

  2. A comparison of four methods to evaluate the effect of a utility residential air-conditioner load control program on peak electricity use

    Energy Technology Data Exchange (ETDEWEB)

    Newsham, Guy R., E-mail: guy.newsham@nrc-cnrc.gc.ca [National Research Council Canada-Institute for Research in Construction, Building M24, 1200 Montreal Road, Ottawa, Ontario, K1A 0R6 (Canada); Birt, Benjamin J. [National Research Council Canada-Institute for Research in Construction, Building M24, 1200 Montreal Road, Ottawa, Ontario, K1A 0R6 (Canada); Rowlands, Ian H. [University of Waterloo, Ontario (Canada)

    2011-10-15

    We analyzed the peak load reductions due to a residential direct load control program for air-conditioners in southern Ontario in 2008. In this program, participant thermostats were increased by 2 deg. C for four hours on five event days. We used hourly, whole-house data for 195 participant households and 268 non-participant households, and four different methods of analysis ranging from simple spreadsheet-based comparisons of average loads on event days, to complex time-series regression. Average peak load reductions were 0.2-0.9 kWh/h per household, or 10-35%. However, there were large differences between event days and across event hours, and in results for the same event day/hour, with different analysis methods. There was also a wide range of load reductions between individual households, and only a minority of households contributed to any given event. Policy makers should be aware of how the choice of an analysis method may affect decisions regarding which demand-side management programs to support, and how they might be incentivized. We recommend greater use of time-series methods, although it might take time to become comfortable with their complexity. Further investigation of what type of households contribute most to aggregate load reductions would also help policy makers better target programs. - Highlights: > We analyzed peak load reductions due to residential a/c load control. > We used four methods, ranging from simple comparisons to time-series regression. > Average peak load reductions were 0.2-0.9 kW per household, varying by method. > We recommend a move towards time-series regression for future studies. > A minority of participant households contributed to a given load control event.

  3. Children's residential weight-loss programs can work: a prospective cohort study of short-term outcomes for overweight and obese children.

    Science.gov (United States)

    Gately, Paul J; Cooke, Carlton B; Barth, Julian H; Bewick, Bridgette M; Radley, Duncan; Hill, Andrew J

    2005-07-01

    The evidence base for child obesity treatment is weak. Children's weight-loss camps, despite their popularity, have not been properly evaluated. This study evaluated the effectiveness of a residential weight-loss camp program for overweight and obese children. A total of 185 overweight children (mean age: 13.9 years) enrolled in 1 of 4 consecutive programs between 1999 and 2002 (intervention group) were compared with 94 children of similar ages who were not camp attendees, ie, 38 overweight children and 56 normal-weight children. The intervention group attended a 6-week (maximum) summer residential weight-loss camp. The program included a daily schedule of six 1-hour, skill-based, fun, physical activity sessions, moderate dietary restriction, and group-based educational sessions. All children were assessed for body weight, height, and other anthropometric measures, blood pressure, aerobic fitness, self-esteem, and selected sports skills. Campers, who stayed for a mean of 29 days, lost 6.0 kg, reduced their BMI by 2.4 units, and reduced their BMI SD scores by 0.28. Fat mass decreased significantly (from 42.7 to 37.1 kg), whereas fat-free mass did not change. In contrast, both comparison groups gained weight during this period. Camp attendees also showed significant improvements in blood pressure, aerobic fitness, and self-esteem. Longer durations of stay were associated with greater improvements in outcomes. In the short term at least, this weight-loss program was effective across a range of health outcomes. Ongoing research is examining the maintenance of these improvements. Future research should investigate whether benefits can be generalized across weight-loss camps and how the intervention can be adapted to nonresidential, term-time settings.

  4. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

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

  5. 7 CFR 248.18 - Audits.

    Science.gov (United States)

    2010-01-01

    ... of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) Monitoring and Review of State... the purpose of making surveys, audits, examinations, excerpts, and transcripts. (b) State agency...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-07-01

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

  7. Indoor temperature changes after retrofit: inferences based on electricity billing data for nonparticipants and participants in the BPA Residential Weatherization Program

    Energy Technology Data Exchange (ETDEWEB)

    Hirst, E.; White, D.

    1985-07-01

    This report discusses changes in indoor temperatures in response to retrofit improvements. The data on which this analysis is based are from an evaluation of the Bonneville Power Administration (BPA) interim Residential Weatherization Program. The BPA program, operated through participating private and public utilities throughout the Pacific Northwest, offered financial assistance (generally a cash rebate) to encourage installation of energy-efficiency improvements to existing homes in the region. These retrofits included attic, wall, floor and heating duct insulation; storm windows and doors; clock thermostats; and caulking and weatherstripping. This program, which operated during 1982 and 1983, weatherized 104 thousand homes at a total cost to BPA of $157 million. In mid-1983, staff at Oak Ridge National Laboratory and Evaluation Research Corporation began an evaluation of the BPA program. The primary focus of this evaluation was assessment of the actual electricity saving that can be attributed to the program (Hirst, et al., 1985). These savings estimates were used to help assess the economic attractiveness of the program to participants, the BPA power system, and the Pacific Northwest region as a whole.

  8. Pain in People with Learning Disabilities in Residential Settings--The Need for Change

    Science.gov (United States)

    Beacroft, Monica; Dodd, Karen

    2010-01-01

    This audit investigated residential staff beliefs around pain thresholds and strategies they adopt to recognise and manage pain in people with learning disabilities across Surrey. A structured interview was constructed to elicit information. Results demonstrated that pain is not being effectively recognised or managed by residential staff in…

  9. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-09-15

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

  10. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  11. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

    1992-10-01

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

  12. [Medical auditing: procedures assessment in the women's integral health care program in the Vila Municipal Health Clinic, Pelotas, Rio Grande do Sul, Brazil

    Science.gov (United States)

    Costa; Roman; Luz; Manzolli; Correa; Recuero

    1998-04-30

    This study is based on a medical audit of the Vila Municipal Health Clinic, Pelotas, Rio Grande do Sul. We collected data from family medical records in 1992,1993, and 1994. The data concerned the Women's Integral Health Care Program. We collected information on age, visits for medical and non-medical reasons, blood pressure, breast examination, coverage of Pap smear testing, and contraceptive methods. On average, women visited the clinic 3.5 to 4 times a year; 53% of the women were between 20 and 39 years of age; 42.5% of the women had had a Pap smear in the previous three years; 19% of the women had had their breasts examined. Blood pressure measurement was the most common procedure recorded in this clinic. We believe quality of medical records is a factor in patient care. We expect a critique of the low-quality medical records found in this audit can serve as the basis for a discussion among the health care team, with a view towards improving medical care, thereby benefiting patients.

  13. Guidelines for residential commissioning

    Energy Technology Data Exchange (ETDEWEB)

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

    2003-01-31

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

  14. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

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

  15. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

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

  16. Performance improvement through management audits

    International Nuclear Information System (INIS)

    Arter, D.R.

    1986-01-01

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

  17. Sex differences in the relation of weight loss self-efficacy, binge eating, and depressive symptoms to weight loss success in a residential obesity treatment program.

    Science.gov (United States)

    Presnell, Katherine; Pells, Jennifer; Stout, Anna; Musante, Gerard

    2008-04-01

    The aim of the current study was to examine whether weight loss self-efficacy, binge eating, and depressive symptoms predicted weight loss during treatment, and whether gender moderates these associations with prospective data from 297 participants (223 women and 74 men) enrolled in a residential obesity treatment program. Men reported higher initial levels of self-efficacy than women, whereas women reported greater pre-treatment levels of binge eating and depressive symptoms. Higher pre-treatment levels of weight control self-efficacy, binge eating, and depressive symptoms predicted greater weight loss in men, but not in women. Results suggest that certain psychological and behavioral factors should be considered when implementing weight loss interventions, and indicate a need to consider gender differences in predictors of weight loss treatment. Future research should seek to identify predictors of weight loss among women.

  18. Implications of Cost Effectiveness Screening Practices in a Low Natural Gas Price Environment: Case Study of a Midwestern Residential Energy Upgrade Program

    Energy Technology Data Exchange (ETDEWEB)

    Hoffman, Ian M. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Borgeson, Merrian Goggio [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Zimring, Mark [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-04-12

    With the proliferation of statewide energy savings targets and other policies favorable to energy efficiency, savings from utility customer-funded energy efficiency programs could rise to offset much of annual load growth by 2025 (Barbose et al 2013). For these increased savings to occur, however, nearly all of these programs must pass screening for cost effectiveness. Some program administrators and state regulators are finding that conventional analyses, which only consider a narrow set of energy-savings related efficiency program benefits, are now resulting in some natural gas efficiency programs failing their cost-effectiveness criteria in the new low natural gas price environment. Regulators are considering whether to scale back or terminate gas portfolios in at least four states (WA, OR, ID, NM) because of cost-effectiveness concerns. Stakeholders in several regions of the country have asked LBNL to help assess alternatives to reducing the pursuit of energy savings in their regions. We address these requests by producing two working papers: one exploring cost-effectiveness screening policy implications of low to moderate natural gas prices, and a second assessing some of the values that policymakers may take into account in weighing the pros and cons of ending natural gas efficiency programs. In this policy brief, we lay out the challenges that low gas prices pose for cost effectiveness of an electric-gas efficiency program and portfolio. We then quantify options available to regulators and administrators who want to evaluate the tradeoffs among multiple policy objectives. A multi-measure, residential energy upgrade program in the Midwest is used as a lens to explore the implications of common and emerging cost-effectiveness policies in the context of low prices for natural gas. We illustrate the results across a range of cost-effectiveness screening options, including different discount rates, levels of test application, various benefit-cost tests, and the

  19. Creative musical expression as a catalyst for quality-of-life improvement in inner-city adolescents placed in a court-referred residential treatment program.

    Science.gov (United States)

    Bittman, Barry; Dickson, Larry; Coddington, Kim

    2009-01-01

    Obstacles to effectively rehabilitate inner-city adolescents in staff-secure residential treatment centers should not be underestimated. Effective evidence-based protocols are lacking to help juveniles who are often angry, detached, frustrated, and in direct conflict with their peers. Facing a myriad of issues ranging from youth delinquency offenses to trauma, abuse, drug/alcohol use, peer pressure/gang-related activities, lack of structure in home environments, mental health diagnoses, and cognitive functioning difficulties, these adolescents present extraordinary challenges to an over-stressed juvenile justice system. A randomized controlled crossover study is utilized to comprehensively evaluate the effectiveness of a novel creative musical expression protocol as a catalyst for nonverbal and verbal disclosure leading to improvements in quality of life for inner-city youth in a court-referred residential treatment program. A total of 52 (30 females and 22 males) African-American, Asian, Caucasian, and Puerto Rican subjects ranging in age from 12 to 18 (mean age 14.5) completed the study. Dependent variable measures included the Child and Adolescent Functional Assessment Scale (CAFAS), the Adolescent Psychopathology Scale (APS), the Adolescent Anger Rating Scale (AARS), the Reynolds Adolescent Depression Scale, 2nd edition (RADS 2), and the Adolescent Visual-Analog Recreational Music Making Assessment (A-VARMMA). Statistically significant (experimental vs control) improvements in multiple parameters include school/work role performance, total depression, anhedonia/negative affect, negative self-evaluation, and instrumental anger. In addition, extended impact (experimental vs control) is characterized by statistically significant improvements 6 weeks after completion of the protocol, for school/work role performance, behavior toward others, anhedonia/negative affect, total anger, instrumental anger, anger, and interpersonal problems. The primary limitations of this

  20. Guide to the TEAC Audit, 2011-2012

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

    This guide to the Teacher Education Accreditation Council (TEAC) audit is primarily for the faculty, staff, and administrators of TEAC member programs preparing for the audit of their "Inquiry Brief" or "Inquiry Brief Proposal." It is designed for use in preparing for the audits that are part of both initial and continuing…

  1. Hospital in the Nursing Home program reduces emergency department presentations and hospital admissions from residential aged care facilities in Queensland, Australia: a quasi-experimental study.

    Science.gov (United States)

    Fan, Lijun; Hou, Xiang-Yu; Zhao, Jingzhou; Sun, Jiandong; Dingle, Kaeleen; Purtill, Rhonda; Tapp, Sam; Lukin, Bill

    2016-02-09

    There has been considerable publicity regarding population ageing and hospital emergency department (ED) overcrowding. Our study aims to investigate impact of one intervention piloted in Queensland Australia, the Hospital in the Nursing Home (HiNH) program, on reducing ED and hospital attendances from residential aged care facilities (RACFs). A quasi-experimental study was conducted at an intervention hospital undertaking the program and a control hospital with normal practice. Routine Queensland health information system data were extracted for analysis. Significant reductions in the number of ED presentations per 1000 RACF beds (rate ratio (95 % CI): 0.78 (0.67-0.92); p = 0.002), number of hospital admissions per 1000 RACF beds (0.62 (0.50-0.76); p Home program could be effective in reducing ED presentations and hospital admissions from RACF residents. Implementation of the program across a variety of settings is preferred to fully assess the ongoing benefits for patients and any possible cost-savings.

  2. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

    Mar 30, 2015 ... The Chief Audit Executive, staff and consultants do not assume any responsibility or authority over any Centre activities outside of the. Risk Management and Internal Audit unit. The performance of internal audit activities does not relieve management of any of their assigned responsibilities. The Chief Audit ...

  3. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

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

    1990-01-01

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

  4. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

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

  5. Health and Safety Audit Design Manual

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-10-01

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

  6. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  7. The development of rural area residence based on participatory planning case study: A rural residential area of Pucungrejo village, Magelang through "neighborhood development" program

    Science.gov (United States)

    KP, R. M. Bambang Setyohadi; Wicaksono, Dimas

    2018-03-01

    The poverty is one of the prevailing problems in Indonesia until now. Even a change of the era of governance has not succeeded in eradicating the problem of poverty. The program of poverty alleviation program has always been a focus in the budget allocation in all era of leadership in Indonesia. Those programs were strategic because it prepared the foundation of community self-reliance in the form of representative, entrenched and conducive community leadership institutions to develop of social capital of society in the future. Developing an area of the village requires an integrated planning (Grand Design) to figure out the potential and the problems existing in the rural area as well as the integration of the rural area surrounding. In addition, the grand design needs to be synchronized to the more comprehensive spatial plan with a hierarchical structure such as RTBL, RDTRK / RRTRK, RTRK, and RTRW. This rural area management plan can be oriented or refer to the pattern developed from neighborhood Development program which is part of the PNPM Mandiri program. The neighborhood development program is known as residential area development plan whose process involves of the entire community. Therefore, the regional development up to the scale of the environment requires the planning phase. Particularly, spatial planning which emphasizes the efforts to optimize sectorial development targets to be integrated into an integrated development process must be conducted, in addition to taking into consideration the opportunities, potentials and limitations of the resources, the level of interconnection with the central government within the district and between sub-districts and rural areas.

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

    LENUS (Irish Health Repository)

    Doran, J-P

    2012-02-01

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

  9. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  10. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    parameters; implement, train, measure and benchmark them. And then audit , audit , audit . Today, more than ever, Organizational Security is an essential...their operations to protect them from either incidental or deliberate attack. Internal (or self-) auditing is essential to the hardening process...moving from planning to executing their missions. Auditing Organizational Security Eugene A. Razzetti 49 Defense AT&L: January–February 2017 Defense

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

    International Nuclear Information System (INIS)

    1993-01-01

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

  12. Peranan Audit Internal Terhadap Penerapan Good Corporate Governance Pada PT. Bank Sulselbar

    OpenAIRE

    2012-01-01

    Penelitian ini bertujuan untuk mengetahui peranan audit internal terhadap penerapan good corporate governance pada PT. Bank Sulselbar di Makassar. Data penelitian ini diperoleh dari kuesioner dan wawancara kepada pihak yang terkait serta beberapa informasi melalui penelitian kepustakaan. Temuan penelitian menunjukkan bahwa variabel audit internal yang terdiri dari independensi, kompetensi, program audit internal, pelaksanaan audit in...

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

    International Nuclear Information System (INIS)

    1994-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

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

  15. Evaluation of Multi Residential House Renovation Efficiency

    Directory of Open Access Journals (Sweden)

    Daiva Rapcevičienė

    2011-03-01

    Full Text Available Analyzed multi residential house renovation investment projects efficiency evaluation methods: economic-social, and environmental, as well as key financial valuation methods: simple pay-back period, the energy cost savings, the net present value, internal rate of return. Building walls condition regenerative rate which is used to evaluate investments in energy-saving measures is also discussed. According to reconstruction investments of multi residential house, three government financing programs of multi residential house are evaluated and selected the most effective program by comparing financial valuation methods taking and without taking into account building walls condition regenerative rate. Article in Lithuanian

  16. Developing and establishing the validity and reliability of the perceptions toward Aviation Safety Action Program (ASAP) and Line Operations Safety Audit (LOSA) questionnaires

    Science.gov (United States)

    Steckel, Richard J.

    Aviation Safety Action Program (ASAP) and Line Operations Safety Audits (LOSA) are voluntary safety reporting programs developed by the Federal Aviation Administration (FAA) to assist air carriers in discovering and fixing threats, errors and undesired aircraft states during normal flights that could result in a serious or fatal accident. These programs depend on voluntary participation of and reporting by air carrier pilots to be successful. The purpose of the study was to develop and validate a measurement scale to measure U.S. air carrier pilots' perceived benefits and/or barriers to participating in ASAP and LOSA programs. Data from these surveys could be used to make changes to or correct pilot misperceptions of these programs to improve participation and the flow of data. ASAP and LOSA a priori models were developed based on previous research in aviation and healthcare. Sixty thousand ASAP and LOSA paper surveys were sent to 60,000 current U.S. air carrier pilots selected at random from an FAA database of pilot certificates. Two thousand usable ASAP and 1,970 usable LOSA surveys were returned and analyzed using Confirmatory Factor Analysis. Analysis of the data using confirmatory actor analysis and model generation resulted in a five factor ASAP model (Ease of use, Value, Improve, Trust and Risk) and a five factor LOSA model (Value, Improve, Program Trust, Risk and Management Trust). ASAP and LOSA data were not normally distributed, so bootstrapping was used. While both final models exhibited acceptable fit with approximate fit indices, the exact fit hypothesis and the Bollen-Stine p value indicated possible model mis-specification for both ASAP and LOSA models.

  17. The Development, Diffusion and Evaluation of a Fall Hazard Safety Training Program for Residential Construction Workers Utilizing Instructor Led and New Media Delivery

    Science.gov (United States)

    Fullen, Mark D.

    2009-01-01

    The numbers of workers in the residential construction industry are on the rise. Falls have continually been the largest contributor to residential construction worker deaths and injuries. These workers are largely self-employed or working for small companies. These individuals are difficult to reach through traditional methods. This research…

  18. Encouraging PV Adoption in New Market-Rate ResidentialConstruction: A Critical Review of Program Experiences to Date

    Energy Technology Data Exchange (ETDEWEB)

    Barbose, Galen; Wiser, Ryan; Bolinger, Mark

    2006-04-24

    In this paper, we review experiences with programs to support the deployment of photovoltaics (PV) in new, market-rate homes, drawing upon interviews with program managers around the country, project data, and publicly-available documentation on program design, impacts, and experiences. We focus on state clean energy funds, which have been established in 14 U.S. states to build markets for clean energy resources, as well as a select number of other state or local organizations whose activities are particularly noteworthy. We describe the types of programs implemented and their impacts to date, and discuss key issues and lessons learned for initiatives aimed at growing the new home market for PV.

  19. Searching for public benefits in solar subsidies: A case study on the Australian government's residential photovoltaic rebate program

    International Nuclear Information System (INIS)

    Macintosh, Andrew; Wilkinson, Deb

    2011-01-01

    The Australian Government ran a renewable energy program in the 2000s that provided rebates to householders who acquired solar Photovoltaic (PV) energy systems. Originally called the Photovoltaic Rebate Program (PVRP), it was rebranded the Solar Homes and Communities Plan (SHCP) in November 2007. This paper evaluates both the PVRP and SHCP using measures of cost-effectiveness and fairness. It finds that the program was a major driver of a more than six-fold increase in PV generation capacity in the 2000s, albeit off a low base. In 2010, solar PV's share of the Australian electricity market was still only 0.1%. The program was also environmentally ineffective and costly, reducing emissions by 0.09 MtCO 2 -e/yr over the life of the rebated PV systems at an average cost of between AU$238 and AU$282/tCO 2 -e. In addition, the data suggest there were equity issues associated with the program, with 66% of all successful applicants residing in postal areas that were rated as medium-high or high on a Socio-economic Status (SES) scale. - Research highlights: → We evaluated a solar photovoltaic (PV) rebate program. → The program was ineffective, reducing emissions by 0.09 MtCO 2 -e/yr. → The average abatement cost was ∼AU$250/tCO 2 -e. → The program had a relatively minor impact as an industry assistance measure. → The distribution of rebates was skewed toward higher SES areas.

  20. The basics of IT audit purposes, processes, and practical information

    CERN Document Server

    Gantz, Stephen D

    2013-01-01

    The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistent

  1. Making the audit work for you

    International Nuclear Information System (INIS)

    Wilczynski, E.J.

    1991-10-01

    These slides presented at an Environmental Auditing Conference, focus on one aspect of environmental auditing: its important role in the even broader practice of Environmental Management. The use of audits by the Department of Energy will be examined within the context of sound environmental management to illustrate the delicate practice of ''Making the Audit Work for You.'' A summary of the main points to be covered follows. (1) Brief description of DOE Environmental Audit process; disciplines covered, DOE Orders reviewed, management/operations evaluated. (2) Brief discussion of DOE/Secretary Watkin's Tiger Team initiative as the cornerstone of his plan to strengthen the Department's Environment, Safety, and Health (ESH) programs. (3) Examples given of the types of findings presented in each of these areas, along with brief examples of root causes, lessons learned, trends, and noteworthy practices. (4) Discussion of the relationships between environmental audits, safety and health assessments, and management and organization assessments. (5) Discussion of Environmental Auditing/Assessment and its recurring role in the Environmental Management continuum. (6) DOE is cited as an example of an organization that uses audits as a powerful environmental management tool to help achieve its objectives and multiple goals

  2. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

    Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.

  3. Instructor and Adult Learner Perceptions of the Use of Internet-Enabled Devices in Residential Outdoor Education Programs

    Science.gov (United States)

    Bolliger, Doris U.; Shepherd, Craig E.

    2018-01-01

    As more adults frequent wilderness areas, they bring Internet-enabled devices (e.g., smart phones, tablets) with them. This study focuses on adults' perceptions of these devices in relation to desired outdoor learning experiences. Specifically, researchers examined the perspectives of naturalists who taught outdoor education programs and park…

  4. Audit Information Management System

    Data.gov (United States)

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

  5. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

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

  6. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

  7. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

    This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies...... was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two...... years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find...

  8. I and C security audit of nuclear facilities: implementation guide - TAFICS/IG/3

    International Nuclear Information System (INIS)

    2017-05-01

    This document provides guidance to I and C Security audit team to prepare, plan, and execute security audit of Instrumentation and Control (I and C) systems at DAE's nuclear facilities, including I and C system development and manufacturing organisations. The audit is expected to check efficacy of I and C security program - plan, policies, procedures and controls - implemented at a nuclear facility to protect I and C systems from potential cyber attacks. The document contains detailed audit procedures, which specify the audit objectives, audit objects and audit methods for each element of I and C security described in implementation guides promulgated by TAFICS to all DAE Units. (author)

  9. Essays on audit quality

    OpenAIRE

    Zerni, M. (Mikko)

    2009-01-01

    Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputa...

  10. Development of a brachytherapy audit checklist tool.

    Science.gov (United States)

    Prisciandaro, Joann; Hadley, Scott; Jolly, Shruti; Lee, Choonik; Roberson, Peter; Roberts, Donald; Ritter, Timothy

    2015-01-01

    To develop a brachytherapy audit checklist that could be used to prepare for Nuclear Regulatory Commission or agreement state inspections, to aid in readiness for a practice accreditation visit, or to be used as an annual internal audit tool. Six board-certified medical physicists and one radiation oncologist conducted a thorough review of brachytherapy-related literature and practice guidelines published by professional organizations and federal regulations. The team members worked at two facilities that are part of a large, academic health care center. Checklist items were given a score based on their judged importance. Four clinical sites performed an audit of their program using the checklist. The sites were asked to score each item based on a defined severity scale for their noncompliance, and final audit scores were tallied by summing the products of importance score and severity score for each item. The final audit checklist, which is available online, contains 83 items. The audit scores from the beta sites ranged from 17 to 71 (out of 690) and identified a total of 7-16 noncompliance items. The total time to conduct the audit ranged from 1.5 to 5 hours. A comprehensive audit checklist was developed which can be implemented by any facility that wishes to perform a program audit in support of their own brachytherapy program. The checklist is designed to allow users to identify areas of noncompliance and to prioritize how these items are addressed to minimize deviations from nationally-recognized standards. Copyright © 2015 American Brachytherapy Society. All rights reserved.

  11. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    , in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process...

  12. Residential Energy Performance Metrics

    Directory of Open Access Journals (Sweden)

    Christopher Wright

    2010-06-01

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

  13. Audit mode change, corporate governance and audit effort

    OpenAIRE

    Cao, Limei; Li, Wanfu; Zhang, Limin

    2015-01-01

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

  14. System Critical Design Audit (CDA). Books 1, 2 and 3; [Small Satellite Technology Initiative (SSTI Lewis Spacecraft Program)

    Science.gov (United States)

    1995-01-01

    Small Satellite Technology Initiative (SSTI) Lewis Spacecraft Program is evaluated. Spacecraft integration, test, launch, and spacecraft bus are discussed. Payloads and technology demonstrations are presented. Mission data management system and ground segment are also addressed.

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

    International Nuclear Information System (INIS)

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

    1998-01-01

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

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

    Science.gov (United States)

    Grieve, Jennifer

    2006-03-01

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

  17. Chapter 17: Residential Behavior Protocol

    Energy Technology Data Exchange (ETDEWEB)

    Stewart, James [Cadmus Group, Waltham, MA (United States); Todd, Annika [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2015-01-01

    Residential behavior-based (BB) programs use strategies grounded in the behavioral social sciences to influence household energy use. Strategies may include providing households with real-time or delayed feedback about their energy use; supplying energy-efficiency education and tips; rewarding households for reducing their energy use; comparing households to their peers; and establishing games, tournaments, and competitions. BB programs often target multiple energy end uses and encourage energy savings, demand savings, or both. Savings from BB programs are usually a small percentage of energy use, typically less than 5%.

  18. The effect of a comprehensive injury audit program on injury incidence in ballet: a 3-year prospective study.

    Science.gov (United States)

    Allen, Nick; Nevill, Alan M; Brooks, John H M; Koutedakis, Yiannis; Wyon, Matthew A

    2013-09-01

    The aim of this study was to determine whether an intervention with individualized conditioning program based on injury history and functional movement screening would be effective in reducing ballet injury incidence. Prospective 3-year epidemiological study. Professional ballet company and its in-house medical facility. Dancers from a professional ballet company over the 3-year study period. Participant numbers ranged from 52 to 58 (year 1: 52; year 2: 58; year 3: 53). The intervention consisted of individual conditioning programs developed using injury history and functional movement screening. Analysis was undertaken of the all dancers who were present in the company during the study period. The significance of change in injuries over a 3-year period was determined using a Poisson distribution model. To determine whether individual conditioning programs resulted in a decrease in injury incidence over the study period. The injury count reduced significantly in years 2 and 3 (P ballet. The implementation of well-structured injury surveillance programs can impact on injury incidence through its influence on intervention programs.

  19. 7 CFR 215.13 - Management evaluations and audits.

    Science.gov (United States)

    2010-01-01

    ..., DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SPECIAL MILK PROGRAM FOR CHILDREN § 215.13 Management evaluations and audits. (a) Unless otherwise exempt, audits at the State and school food authority/child care... opportunity to conduct management evaluations (including visits to schools and child-care institutions) of any...

  20. 10 CFR 611.109 - Audit and access to records.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Audit and access to records. 611.109 Section 611.109 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS ADVANCED TECHNOLOGY VEHICLES MANUFACTURER ASSISTANCE PROGRAM Direct Loan Program § 611.109 Audit and access to records. (a) The Agreement and related...

  1. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

    Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  2. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

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

  3. The American Indian Summer Institute in Earth System Science (AISESS) at UC Irvine: A Two-Week Residential Summer Program for High School Students

    Science.gov (United States)

    Johnson, K. R.; Polequaptewa, N.; Leon, Y.

    2012-12-01

    Native Americans remain severely underrepresented in the geosciences, despite a clear need for qualified geoscience professionals within Tribal communities to address critical issues such as natural resource and land management, water and air pollution, and climate change. In addition to the need for geoscience professionals within Tribal communities, increased participation of Native Americans in the geosciences would enhance the overall diversity of perspectives represented within the Earth science community and lead to improved Earth science literacy within Native communities. To address this need, the Department of Earth System Science and the American Indian Resource Program at the University California have organized a two-week residential American Indian Summer Institute in Earth System Science (AISESS) for high-school students (grades 9-12) from throughout the nation. The format of the AISESS program is based on the highly-successful framework of a previous NSF Funded American Indian Summer Institute in Computer Science (AISICS) at UC Irvine and involves key senior personnel from the AISICS program. The AISESS program, however, incorporates a week of camping on the La Jolla Band of Luiseño Indians reservation in Northern San Diego County, California. Following the week of camping and field projects, the students spend a week on the campus of UC Irvine participating in Earth System Science lectures, laboratory activities, and tours. The science curriculum is closely woven together with cultural activities, native studies, and communication skills programs The program culminates with a closing ceremony during which students present poster projects on environmental issues relevant to their tribal communities. The inaugural AISESS program took place from July 15th-28th, 2012. We received over 100 applications from Native American high school students from across the nation. We accepted 40 students for the first year, of which 34 attended the program. The

  4. Does progressive resistance and balance exercise reduce falls in residential aged care? Randomized controlled trial protocol for the SUNBEAM program

    Directory of Open Access Journals (Sweden)

    Hewitt J

    2014-02-01

    Full Text Available Jennifer Hewitt,1 Kathryn M Refshauge,1 Stephen Goodall,2 Timothy Henwood,3 Lindy Clemson1 1Faculty of Health Sciences, University of Sydney, 2Centre for Health Economic Research and Evaluation, University of Technology, Sydney, NSW, 3University of Queensland/Blue Care Research and Practice Development Centre, The University of Queensland, Brisbane, QLD, Australia Introduction: Falls are common among older adults. It is reported that approximately 60% of residents of aged care facilities fall each year. This is a major cause of morbidity and mortality, and a significant burden for health care providers and the health system. Among community dwelling older adults, exercise appears to be an effective countermeasure, but data are limited and inconsistent among studies in residents of aged care communities. This trial has been designed to evaluate whether the SUNBEAM program (Strength and Balance Exercise in Aged Care reduces falls in residents of aged care facilities. Research question: Is the program more effective and cost-effective than usual care for the prevention of falls? Design: Single-blinded, two group, cluster randomized trial. Participants and setting: 300 residents, living in 20 aged care facilities. Intervention: Progressive resistance and balance training under the guidance of a physiotherapist for 6 months, then facility-guided maintenance training for 6 months. Control: Usual care. Measurements: Number of falls, number of fallers, quality of life, mobility, balance, fear of falling, cognitive well-being, resource use, and cost-effectiveness. Measurements will be taken at baseline, 6 months, and 12 months. Analysis: The number of falls will be analyzed using a Poisson mixed model. A logistic mixed model will be used to analyze the number of residents who fall during the study period. Intention-to-treat analysis will be used. Discussion: This study addresses a significant shortcoming in aged care research, and has potential to impact

  5. Tribal Renewable Energy Report - Final Report: Bishop Paiute Tribe Residential Solar Program. Phase 1 (DOE Award # DE-EE0006949)

    Energy Technology Data Exchange (ETDEWEB)

    Adkins, Brian [Bishop Paiute Tribe; Castilone, Lisa

    2018-03-30

    The objective of the project was to provide affordable renewable energy to 22 low income reservation homeowners; provide job training to tribal members and reduce air pollution by equivalent carbon offsets. The project exceeded grant objectives installing 66kW of rooftop solar on 22 low income single family homes and providing hands-on PV rooftop solar installation training to 24 tribal individuals (four more than planned). The project was a phased installment of an on-going partnership between the Tribe and GRID that was initiated in 2013 whereby 62 rooftop solar units were installed prior to this funded effort. The reported work in this report describes the funded effort where US Department of Energy provided partial funding through grant award IE0006949 and marks the first phase of an effort matching California Solar SASH Initiative funding with DOE Office of Indian Energy Funding and brings the total for the program to 84 installed systems (running total of 271 Kw installed) and the end of the project. Tribal workforce development was a key aspect of the project and trained 24tribal members for a total 1168 cumulative on-job training hours. The solar installations and training efforts were fully completed by September of 2016 with 66.6 kW installed - 8 kW more than the original estimate stated in the grant application.

  6. Joanna Briggs Collaboration Aged Care Fellowship Project: implementing a smoking cessation program in a young, frail aged residential care facility.

    Science.gov (United States)

    Nicholson, Elayne

    2008-03-01

    Background  The subject site (Ian George Court) caters for clients from a socially disadvantaged background. All clients have been homeless or at risk of homelessness and have a history of alcohol and substance abuse often linked to mental health issues. This project was developed to examine if the site provided best practice in the promotion of smoking cessation. Objectives  The first objective of this project was to improve client knowledge to make informed choice about smoking cessation, ensuring that client advice was given in line with best available evidence and assist the client in accessing community programs. The second objective was to fully review the current assessment tool used in relation to gathering baseline data about smoking habits and act on the information provided. Search strategy  The search strategy sought to find published studies and papers. An initial limited search of MEDLINE and CINAHL was undertaken followed by an analysis of the text words contained in the title and abstract. A second extensive search was then undertaken using all identified keywords. Conclusion  A smoking assessment tool was developed and is now in use across all Anglicare sites in South Australia. This provides staff with consistent baseline information and offers evidence-based health care in a package format to aid clients in smoking cessation. © 2008 The Author.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

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

  8. Equity implications of utility energy conservation programs

    Energy Technology Data Exchange (ETDEWEB)

    Sutherland, R.J.

    1994-03-15

    This paper uses the Residential Energy Consumption Survey undertaken by the Energy Information Administration in 1990 to estimate the statistical association between household income and participation in electric utility energy conservation programs and the association between participation and the electricity consumption. The results indicate that utility rebates, energy audits, load management programs and other conservation measures tend to be undertaken at greater frequency by high income households than by low income households. Participants in conservation programs tend to occupy relatively new and energy efficient residences and undertake conservation measures other than utility programs, which suggests that utility sponsored programs are substitutes for other conservation investments. Electricity consumption during 1990 is not significantly less for households participating in utility programs than for nonparticipants, which also implies that utility conservation programs are displacing other conservation investments. Apparently, utility programs are not avoiding costs of new construction and instead are transferring wealth, particularly to high income participating households.

  9. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-07-01

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

  10. Suitcase to Audit Solar Installations

    International Nuclear Information System (INIS)

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

    2001-01-01

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

  11. Expanding the Navy’s Managers Internal Control Program’s (MICP) Capability to Prepare for External Financial Audits

    Science.gov (United States)

    2015-06-01

    the Department is well managed. In 2013, The Committee of Sponsoring Organizations of the Treadway Commission ( COSO ) added 17 principles to the five...analyzing the content of the MICP against the COSO and GAO publications, this thesis developed templates to supplement the MICP in order to bring the...Commission’s ( COSO ) 17 Principles, Office of Financial Operations (FMO), Managers’ Internal Control Program, Managers’ Internal Control Manual. 15. NUMBER OF

  12. Energy audit of three energy-conserving devices in a steel industry demonstration program. Task III. GTE high temperature recuperation

    Energy Technology Data Exchange (ETDEWEB)

    Holden, F.C.; Hoffman, A.O.; Lownie, H.W.

    1983-06-01

    The Office of Industrial Programs of the Department of Energy has undertaken a program to demonstrate to industry the benefits of installing various energy-conserving devices and equipment. This report presents results on one of those systems, a high-temperature ceramic recuperator designed and manufactured by Sylvania Chemical and Metallurgical Division, GTE Products Corporation of Towanda, Pennsylvania. The ceramic cross-flow recuperator unit recovers waste heat from the hot combustion gases and delivers preheated air to high-temperature burners of various manufacture. Of the 38 host site installations included in the program, sufficient operating data were obtained from 28 sites to evaluate the benefits in terms of energy and economic savings that can be achieved. Performance and cost data are analyzed and presented for those 28 installations, which covered a variety of applications, sizes, and industry types. Except for 5 sites where unusual operating or data-collection problems were encountered, the improvements in performance of the recuperated furnaces equalled or exceeded estimates; the average of the total fuel savings for these 23 sites was 44.0 percent, some portion of which resulted from furnace improvements other than recuperation. Payback times were calculated for both total costs and for recuperator-related costs, using a cumulative annual after-tax cash flow method which includes tax investment credits, estimates of general and fuel-price inflation, and maintenance costs.

  13. Risk Assessment in Audit

    Directory of Open Access Journals (Sweden)

    N. I.

    2017-12-01

    Full Text Available The article’s objective is to demonstrate the causality of risks involved in the audit, in order to minimize the audit risk associated with formulating the adequate audit conclusion based on the risks of the company’s financial reporting and the effectiveness of company’s internal control. The meaning of entrepreneurial risk and risk management methods at company level are discussed, with emphasizing the impact of risks on the reliability of financial reporting. Four components of the risk involved in external audit are outlined and discussed: entrepreneurial risk, risk of financial reporting, risk of taking obligations, risk of audit. The causality between risk components having impact on audit is illustrated. The essence and methods of risk management in audit are analyzed. It is demonstrated that the issue of whether or not a client be accepted for audit service and whether or not the audit-based cooperation with it be prolonged constitutes a primary decision with respect to each audit. Factors behind the auditor’s decision to accept a new client or continue to work with the previous one are highlighted. It is emphasized that the honesty of management personnel has the foremost importance for an auditor; sources of information about the honesty of management personnel are shown.

  14. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance and...

  15. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  16. Internal audit of a comprehensive IMRT program for prostate cancer: a model for centers in developing countries?

    Science.gov (United States)

    Koh, Wee Yao; Ren, Wei; Mukherjee, Rahul K; Chung, Hans T

    2009-08-01

    With improving regional prosperity, significant capital investments have been made to rapidly expand radiotherapy capacity across Southeast Asia. Yet little has been reported on the implementation of adequate quality assurance (QA) in patient management. The objective of this study is to perform an in-depth QA assessment of our definitive intensity-modulated radiotherapy (IMRT) program for prostate cancer since its inception. The department's prostate IMRT program was modeled after that of the University of California San Francisco. A departmental protocol consisting of radiotherapy volume/dose and hormone sequencing/duration and a set of 18 dose objectives to the target and critical organs were developed, and all plans were presented at the weekly departmental QA rounds. All patients treated with definitive IMRT for nonmetastatic prostate cancer were retrospectively reviewed. Protocol adherence, dosimetry data, toxicities, and outcomes were evaluated. Since 2005, 76 patients received IMRT: 54 with whole-pelvis and 22 with prostate-only treatment. Of the 1,140 recorded dosimetric end points, 39 (3.3%) did not meet the protocol criteria. At QA rounds, no plans required a revision. Only one major protocol violation was observed. Two and two cases of Grade 3-4 acute and late toxicities, respectively, were observed. Five (8.8%) patients developed proctitis, but only one required argon laser therapy. Our comprehensive, practice-adapted QA measures appeared to ensure that we were able to consistently generate conforming IMRT plans with acceptable toxicities. These measures can be easily integrated into other clinics contemplating on developing such a program.

  17. 28 CFR 550.52 - Non-residential drug abuse treatment services.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Non-residential drug abuse treatment... INSTITUTIONAL MANAGEMENT DRUG PROGRAMS Drug Abuse Treatment Program § 550.52 Non-residential drug abuse treatment services. All institutions must have non-residential drug abuse treatment services, provided...

  18. Internal Audits and Quality Assurance Surveillance in NPP Krsko

    International Nuclear Information System (INIS)

    Cavajda, M.; Bracic, I.

    1996-01-01

    This paper is describing establishment of the requirements for the development and execution of the Internal Audit and Quality Assurance Surveillance Program in the NPP Krsko, to identify relevant regulatory commitment and other documents, and to exhibit different functional areas, levels and work categories and factors that impact selecting and scheduling an audit or surveillance. It is not intention of this paper to explain how and by whom an audit or surveillance has to be done. (author)

  19. Application of Business Risk Auditing among Audit Firms in Western ...

    African Journals Online (AJOL)

    Toshiba

    -sectional survey research design was used. The target population of the study is 48 Audit firms in which saturated sampling technique was used. Respondents comprised of Audit Senior and Audit manager selected purposively from each firm.

  20. Modeling radon transport in multistory residential buildings

    International Nuclear Information System (INIS)

    Persily, A.K.

    1993-01-01

    Radon concentrations have been studied extensively in single-family residential buildings, but relatively little work has been done in large buildings, including multistory residential buildings. The phenomena of radon transport in multistory residential buildings is made more complicated by the multizone nature of the airflow system and the numerous interzone airflow paths that must be characterized in such a system. This paper presents the results of a computer simulation of airflow and radon transport in a twelve-story residential building. Interzone airflow rates and radon concentrations were predicted using the multizone airflow and contaminant dispersal program (CON-TAM88). Limited simulations were conducted to study the influence of two different radon source terms, indoor-outdoor temperature difference and exterior wall leakage values on radon transport and radon concentration distributions

  1. Energy efficiency through energy audit

    International Nuclear Information System (INIS)

    Esan, A. A.

    2000-08-01

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

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

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

  3. Preliminary Audit Report on "Management Controls over the Commonwealth of Virginia's Efforts to Implement the American Recovery and Reinvestment Act Weatherization Assistance Program"

    Energy Technology Data Exchange (ETDEWEB)

    None

    2010-05-01

    The Department of Energy's (Department) Weatherization Assistance Program received $5 billion under the American Recovery and Reinvestment Act of 2009 (Recovery Act) to improve the energy efficiency of homes, multi-family rental units and mobile homes owned or occupied by low-income persons. Subsequently, the Department awarded a three-year Weatherization Assistance Program grant for $94 million to the Commonwealth of Virginia (Virginia). This grant provided more than a ten-fold increase in funds available to Virginia for weatherization over that authorized in Fiscal Year (FY) 2009. Corresponding to the increase in funding, the Recovery Act increased the limit on the average amount spent to weatherize a home (unit) from $2,500 to $6,500. Virginia's Department of Housing and Community Development (DHCD) administers the Recovery Act grant through 22 local community action agencies. These agencies (sub-grantees) are responsible for determining applicant eligibility, weatherizing homes, and conducting home assessments and inspections. Typical weatherization services include installing insulation; sealing ducts; tuning and repairing furnaces; and, mitigating heat loss through windows, doors and other infiltration points. Virginia plans to use its Recovery Act Weatherization funding to weatherize about 9,193 units over the life of the grant - a significant increase over the 1,475 housing units that were planned to be completed in FY 2009. Given the significant increase in funding and the demands associated with weatherizing thousands of homes, we initiated this audit to determine if Virginia had adequate safeguards in place to ensure that the Weatherization Program was managed efficiently and effectively. The State of Virginia's DHCD had not implemented financial and reporting controls needed to ensure Weatherization Program funds are spent effectively and efficiently. Specifically, DHCD had not: (1) Performed on-site financial monitoring of any of its sub

  4. Electricity: Residential Wiring. Secondary Schools. Curriculum Guide.

    Science.gov (United States)

    Trust Territory of the Pacific Islands Dept. of Education, Saipan.

    This curriculum guide on residential wiring for secondary students is one of six developed for inservice teachers at Marianas High School in Saipan. The guide provides the rationale, description, goals, and objectives of the program; the program of studies and performance objectives by levels; samples of lesson plans for effective delivery of…

  5. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  6. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    2010-06-01

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

  8. Environmental audit: Fossil energy sites in Wyoming

    International Nuclear Information System (INIS)

    1992-08-01

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

  9. A National Framework for Energy Audit Ordinances

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-08-26

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

  10. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  11. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

    Full Text Available The purpose of this work is to point to the possibilities of more efficient auditing. In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims and the volume of auditing do not change when the audit is done in the computer-informatics environment. The computer assisted audit technique (CAATs can improve the efficiency and productivity of audit procedures. In the computerized information system, the CAATs are the ways in which an auditor can use computer to gather or as help in gathering auditing evidence. There are more reasons why the auditors apply computer techniques that help in auditing. Most often, they do it to achieve improvement of auditing efficiency when the data volume is large. It depends on several factors whether the auditors will apply the computer techniques that help auditing and to what degree respectively. If they do it, the most important are the computer knowledge, professional skill, experience of auditors, and availability of computer technique, and adequacy of computer supports, infeasibility of hand tests, efficiency and time limit. Through several examples from practice, we showed the possibilities of ACL as one of the CAAT tools.

  12. 7 CFR 249.18 - Audits.

    Science.gov (United States)

    2010-01-01

    ... of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of State... State agency and their contractors, for the purpose of making surveys, audits, examinations, excerpts...

  13. The North Carolina Field Test: Field performance of the preliminary version of an advanced weatherization audit for the Department of Energy`s Weatherization Assistance Program

    Energy Technology Data Exchange (ETDEWEB)

    Sharp, T.R.

    1994-06-01

    The field performance of weatherizations based on a newly-developed advanced technique for selecting residential energy conservation measures was tested alongside current Retro-Tech-based weatherizations in North Carolina. The new technique is computer-based and determines measures based on the needs of an individual house. In addition, it recommends only those measures that it determines will have a benefit-to-cost ratio greater than 1 for the house being evaluated. The new technique also considers the interaction of measures in computing the benefit-to-cost ratio of each measure. The two weatherization approaches were compared based on implementation ease, measures installed, labor and cost requirements, and both heating and cooling energy savings achieved. One-hundred and twenty houses with the following characteristics participated: the occupants were low-income, eligible for North Carolina`s current weatherization program, and responsible for their own fuel and electric bills. Houses were detached single-family dwellings, not mobile homes; were heated by kerosene, fuel oil, natural gas, or propane; and had one or two operating window air conditioners. Houses were divided equally into one control group and two weatherization groups. Weekly space heating and cooling energy use, and hourly indoor and outdoor temperatures were monitored between November 1989 and September 1990 (pre-period) and between December 1990 and August 1991 (post-period). House consumption models were used to normalize for annual weather differences and a 68{degrees}F indoor temperature. Control group savings were used to adjust the savings determined for the weatherization groups. The two weatherization approaches involved installing attic and floor insulations in near equivalent quantities, and installing storm windows and wall insulation in drastically different quantities. Substantial differences also were found in average air leakage reductions for the two weatherization groups.

  14. Software Quality Assurance Audits Guidebooks

    Science.gov (United States)

    1990-01-01

    The growth in cost and importance of software to NASA has caused NASA to address the improvement of software development across the agency. One of the products of this program is a series of guidebooks that define a NASA concept of the assurance processes that are used in software development. The Software Assurance Guidebook, NASA-GB-A201, issued in September, 1989, provides an overall picture of the NASA concepts and practices in software assurance. Second level guidebooks focus on specific activities that fall within the software assurance discipline, and provide more detailed information for the manager and/or practitioner. This is the second level Software Quality Assurance Audits Guidebook that describes software quality assurance audits in a way that is compatible with practices at NASA Centers.

  15. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

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

  16. Routine environmental audit of Ames Laboratory, Ames, Iowa

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-09-01

    This document contains the findings identified during the routine environmental audit of Ames Laboratory, Ames, Iowa, conducted September 12--23, 1994. The audit included a review of all Ames Laboratory operations and facilities supporting DOE-sponsored activities. The audit`s objective is to advise the Secretary of Energy, through the Assistant Secretary for Environment, Safety and Health, as to the adequacy of the environmental protection programs established at Ames Laboratory to ensure the protection of the environment, and compliance with Federal, state, and DOE requirements.

  17. Breast cancer characteristics and survival differences between Maori, Pacific and other New Zealand women included in the Quality Audit program of Breast Surgeons of Australia and New Zealand.

    Science.gov (United States)

    Campbell, Ian; Scott, Nina; Seneviratne, Sanjeewa; Kollias, James; Walters, David; Taylor, Corey; Roder, David

    2015-01-01

    The Quality Audit (BQA) program of the Breast Surgeons of Australia and New Zealand (NZ) collects data on early female breast cancer and its treatment. BQA data covered approximately half all early breast cancers diagnosed in NZ during roll-out of the BQA program in 1998-2010. Coverage increased progressively to about 80% by 2008. This is the biggest NZ breast cancer database outside the NZ Cancer Registry and it includes cancer and clinical management data not collected by the Registry. We used these BQA data to compare socio-demographic and cancer characteristics and survivals by ethnicity. BQA data for 1998-2010 diagnoses were linked to NZ death records using the National Health Index (NHI) for linking. Live cases were followed up to December 31st 2010. Socio-demographic and invasive cancer characteristics and disease-specific survivals were compared by ethnicity. Five-year survivals were 87% for Maori, 84% for Pacific, 91% for other NZ cases and 90% overall. This compared with the 86% survival reported for all female breast cases covered by the NZ Cancer Registry which also included more advanced stages. Patterns of survival by clinical risk factors accorded with patterns expected from the scientific literature. Compared with Other cases, Maori and Pacific women were younger, came from more deprived areas, and had larger cancers with more ductal and fewer lobular histology types. Their cancers were also less likely to have a triple negative phenotype. More of the Pacific women had vascular invasion. Maori women were more likely to reside in areas more remote from regional cancer centres, whereas Pacific women generally lived closer to these centres than Other NZ cases. NZ BQA data indicate previously unreported differences in breast cancer biology by ethnicity. Maori and Pacific women had reduced breast cancer survival compared with Other NZ women, after adjusting for socio-demographic and cancer characteristics. The potential contributions to survival

  18. Use of an audit in violence prevention research.

    Science.gov (United States)

    Erwin, Elizabeth Hite; Meyer, Aleta; McClain, Natalie

    2005-05-01

    Auditing is an effective tool for articulating the trustworthiness and credibility of qualitative research. However, little information exists on how to conduct an audit. In this article, the authors illustrate their use of an audit team to explore the methods and preliminary findings of a study aimed at identifying the relevant and challenging problems experienced by urban teenagers. This study was the first in a series of studies to improve the ecological validity of violence prevention programs for high-risk urban teenagers, titled Identifying Essential Skills for Violence Prevention. The five phases of this audit were engaging the auditor, becoming familiar with the study, discussing methods and determining strengths and limitations, articulating audit findings, and planning subsequent research. Positioning the audit before producing final results allows researchers to address many study limitations, uncover potential sources of bias in the thematic structure, and systematically plan subsequent steps in an emerging design.

  19. RESIDENTIAL MORTGAGE IN MODERN RUSSIA

    Directory of Open Access Journals (Sweden)

    Dementiev N. P.

    2015-03-01

    Full Text Available The article presents a comparative analysis of residential mortgages in Russia and the United States. The primary ways of mortgage refinancing are outlined. Predominance of the elements of two-level refinancing system of residential mortgage in Russia and the United States is shown. The activity of the Agency for Housing Mortgage Lending (AHML, the basic tool of the Russian government’s mortgage policy, is described in detail. In its objectives and functions the AHML is similar to the American mortgage agencies Ginnie Mae, Fannie Mae and Freddie Mac. Similarities were identified in the Russian and US residential mortgages in the pre-crisis period (high rates of mortgage growth, favourable economic conjuncture, low interest rates, large increase in house prices, speculative housing demand. During the mortgage crisis, the policies of the Russian and US governments and monetary authorities had also much in common (monetary policy easing, cheap central banks loans, extended facilities of mortgage refinancing on the part of state agencies, mortgage rescue scheme, social mortgage programs. But the scope of mortgage in Russia is enormously narrow as compared to the US mortgage. The most important reason for that - low incomes of the Russian population.

  20. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  1. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  2. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  3. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements for small companies. However...

  4. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  5. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  6. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  7. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  8. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and In...

  9. Response to in-depth safety audit of the L Lake sampling station

    Energy Technology Data Exchange (ETDEWEB)

    Gladden, J.B.

    1986-10-15

    An in-depth safety audit of several of the facilities and operations supporting the Biological Monitoring Program on L Lake was conducted. Subsequent to the initial audit, the audit team evaluated the handling of samples taken for analysis of Naegleria fowleri at the 704-U laboratory facility.

  10. Residential Education as an Option for At-Risk Youth.

    Science.gov (United States)

    Beker, Jerome, Ed.; Magnuson, Douglas, Ed.

    Residential treatment centers have always steered a course between bureaucracy and anarchy. The conventional professional wisdom in the United States holds that residential group care programs for children and youth are intrinsically flawed. This volume seeks to remedy this perception by making a case for the adoption of Israeli and European…

  11. 2011 Residential Energy Efficiency Technical Update Meeting Summary Report

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2011-11-01

    This report provides an overview of the U.S. Department of Energy Building America program's Summer 2011 Residential Energy Efficiency Technical Update Meeting. This meeting was held on August 9-11, 2011, in Denver, Colorado, and brought together more than 290 professionals representing organizations with a vested interest in energy efficiency improvements in residential buildings.

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

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

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

    Science.gov (United States)

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

    2013-01-01

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

  15. Implementing Major Trauma Audit in Ireland.

    Science.gov (United States)

    Deasy, Conor; Cronin, Marina; Cahill, Fiona; Geary, Una; Houlihan, Patricia; Woodford, Maralyn; Lecky, Fiona; Mealy, Ken; Crowley, Philip

    2016-01-01

    There are 27 receiving trauma hospitals in the Republic of Ireland. There has not been an audit system in place to monitor and measure processes and outcomes of care. The National Office of Clinical Audit (NOCA) is now working to implement Major Trauma Audit (MTA) in Ireland using the well-established National Health Service (NHS) UK Trauma Audit and Research Network (TARN). The aim of this report is to highlight the implementation process of MTA in Ireland to raise awareness of MTA nationally and share lessons that may be of value to other health systems undertaking the development of MTA. The National Trauma Audit Committee of the Royal College of Surgeons in Ireland, consisting of champions and stakeholders in trauma care, in 2010 advised on the adaptation of TARN for Ireland. In 2012, the Emergency Medicine Program endorsed TARN and in setting up the National Emergency Medicine Audit chose MTA as the first audit project. A major trauma governance group was established representing stakeholders in trauma care, a national project co-ordinator was recruited and a clinical lead nominated. Using Survey Monkey, the chief executives of all trauma receiving hospitals were asked to identify their hospital's trauma governance committee, trauma clinical lead and their local trauma data co-ordinator. Hospital Inpatient Enquiry systems were used to identify to hospitals an estimate of their anticipated trauma audit workload. There are 25 of 27 hospitals now collecting data using the TARN trauma audit platform. These hospitals have provided MTA Clinical Leads, allocated data co-ordinators and incorporated MTA reports formally into their clinical governance, quality and safety committee meetings. There has been broad acceptance of the NOCA escalation policy by hospitals in appreciation of the necessity for unexpected audit findings to stimulate action. Major trauma audit measures trauma patient care processes and outcomes of care to drive quality improvement at hospital and

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

    Science.gov (United States)

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

    2017-02-16

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

  17. Evaluation of Boulder, CO, SmartRegs Ordinance and Better Buildings Program

    Energy Technology Data Exchange (ETDEWEB)

    Arena, L.; Vijayakumar, G.

    2012-04-01

    Under the SmartRegs ordinance in the city of Boulder, Colorado, all rental properties in the city must achieve an energy efficiency level comparable to a HERS Index of approximately 120 points or lower by the year 2019. The City of Boulder received a $12 million grant from the DOE's Better Buildings initiative to create and incentivize their EnergySmart Program. In this report, the Consortium for Advanced Residential Buildings (CARB) describes its work with the program, including energy audits of rental properties, developing training programs for insulators and inspectors, and conducting interviews with property owners.

  18. Evaluation of Boulder, CO,SmartRegs Ordinance and Better Buildings Program

    Energy Technology Data Exchange (ETDEWEB)

    Arena, L. [Consortium for Advanced Residential Buildings (CARB), Norwalk, CT (United States); Vijayakumar, G. [Consortium for Advanced Residential Buildings (CARB), Norwalk, CT (United States)

    2012-04-01

    Under the SmartRegs ordinance in the city of Boulder, Colorado, all rental properties in the city must achieve an energy efficiency level comparable to a HERS Index of approximately 120 points or lower by the year 2019. The City of Boulder received a $12 million grant from the DOE’s Better Buildings initiative to create and incentivize their EnergySmart Program. In this report, the Consortium for Advanced Residential Buildings (CARB) describes its work with the program, including energy audits of rental properties, developing training programs for insulators and inspectors, and conducting interviews with property owners.

  19. Keys to effective third-party process safety audits

    International Nuclear Information System (INIS)

    Birkmire, John C.; Lay, James R.; McMahon, Mona C.

    2007-01-01

    The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally

  20. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  1. The environmental audit. II. Application to stream network design

    Science.gov (United States)

    Perry, James A.; Schaeffer, David J.; Kerster, Harold W.; Herricks, Edwin E.

    1985-05-01

    The planning and execution of water quality management programs requires careful collection and analysis of data coupled with a systematic review and analysis of programmatic success. The environmental audit is a tool which facilitates improved water quality planning and management. This article demonstrates the utility of the environmental audit by reviewing portions of a comprehensive review of the water quality management program for the state of Idaho. The audit is a tool which forces careful design of a sampling program before data are collected. In the audit approach, program objectives are clearly stated prior to initiation of sampling. Stated objectives are also evaluated regularly to identify tension points, that is, conflicts between expectations and reality. In the example taken from Idaho, a management review team followed a directive to redesign the water quality monitoring program. We present a summary of the redesign as proposed by that team, to illustrate the results of a typical review of monitoring programs. That summary is followed by an example of how the proposed program would differ if the audit approach had been used. The two approaches offered both coincident and conflicting recommendations. Management review team and audit recommendations for lake sampling programs were similar even though a different process was used to develop the recommendations. The most striking contrast between the two results lies in the review team's approach to the problem. The directives followed, and the team's responses, concentrate on tools, such as increasing biological monitoring or reliance on monthly BWMP stations. In contrast, the audit results stress addressing management questions for which clear objectives have been stated, depending on specific tools only as needed to meet stated objectives. Although the audit does integrate externalities in its structure, it is little affected by economic or political influences. A major strength of the audit approach

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-01-01

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

  3. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  4. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

    This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

  5. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

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

  6. Continuity of Care and Outcomes in Residential Care: A Comparison of Two Care Giving Models

    Science.gov (United States)

    Jones, Loring

    2006-01-01

    This study examined differences in two residential care giving models (houseparent vs. child care worker) in providing continuity of care for youth in residential placement, and the effect that a care giving model had on selected program outcomes. Data for this research were collected in a residential facility that used both models. Youth with…

  7. 25 CFR 39.218 - Are there different formulas for different levels of residential services?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Are there different formulas for different levels of residential services? 39.218 Section 39.218 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR... Verifications Residential Programs § 39.218 Are there different formulas for different levels of residential...

  8. A formula for continued improvement: Audit follow-up

    International Nuclear Information System (INIS)

    Maday, J.H. Jr.

    1989-10-01

    In his book Management Audits, Allan J. Sayle states, ''QA standards stipulate that corrective action, required as a result of performing an audit, be followed up and closed out. There would, indeed, be little point in performing audits, requiring corrective action, or having a QA system at all if the auditee knows that the auditor will never verify that the corrective action has been efficaciously implemented.'' The QA auditor has an obligation to include follow-up in the overall audit planning. All too often the auditor will go to great lengths to plan and perform an audit only to have a recurring finding in the next audit. The proposed corrective action was only promissory and was not designed to stop the problem from recurring or to identify its root cause. Auditors do a disservice to the overall QA program and particularly to the customer when they fail to follow up and verify that an audit corrective action has been effectively implemented. In this paper, the techniques used by the quality assurance auditors at the Pacific Northwest Laboratory (PNL) will be presented. Although PNL is a research and development laboratory, the techniques outlined in this paper could be applied to any industry conducting quality assurance audits. Most important, they provide a formula for continued improvement by assuring that audit follow-up is timely, meaningful, and permanent

  9. A Practical Model to Perform Comprehensive Cybersecurity Audits

    Directory of Open Access Journals (Sweden)

    Regner Sabillon

    2018-03-01

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

  10. Exploring staff diabetes medication knowledge and practices in regional residential care: triangulation study.

    Science.gov (United States)

    Wellard, Sally Jane; Rasmussen, Bodil; Savage, Sally; Dunning, Trisha

    2013-07-01

    This study is drawn from a larger project that aimed to identify the staffing and organisational factors influencing the quality of diabetes care for older people living in residential care in regional Victoria, Australia. The focus of the current study is on medication management for residents with diabetes. With a continuous rise in diabetes in the population, there is an associated increase in the prevalence of diabetes in aged care residential settings. However, there is little specific guidance on how to manage diabetes in older people living in institutional settings who experience multiple concurrent chronic conditions. A triangulation strategy consisting of three phases. A one-shot cross-sectional survey (n = 68) focus group interviews and a case file audit (n = 20). Data were collected between May 2009-January 2010. Staff knowledge of diabetes and its contemporary medication management was found to be suboptimal. Challenges to managing residents with diabetes included limited time, resident characteristics and communication systems. Additionally, the variability in medical support available to residents and a high level of polypharmacy added to the complexity of medication management of resident. The current study suggests administering medicine to residents in aged care settings is difficult and has potentially serious medical, professional and economic consequences. Limitations to staff knowledge of contemporary diabetes care and medications potentially place residents with diabetes at risk of receiving less than optimal diabetes care. Providing evidence-based guidelines about diabetes care in residential care settings is essential to achieve acceptable outcomes and increase the quality of life for residents in public aged care. Continuing education programs in diabetes care specifically related to medication must be provided to all health professionals and encompass scope of practice. © 2013 John Wiley & Sons Ltd.

  11. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

    Auditing is introduced into a model of bank capital regulation. Deterministic and stochastic auditing strategies are studied. Contrary to intuition, auditing of bank risk should be focused on the safest banks because they hold the least amount of capital. Risky banks, which hold more capital, need to be audited less. The importance of auditing by regulators and penalties for non-compliance are discussed in light of the Basel II capital regulation proposals. Emphasis is placed on the importanc...

  12. Research Award: Risk Management and Internal Audit

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

    Corey Piccioni

    2013-08-07

    Aug 7, 2013 ... manage research; and. • idenfying competencies, key success factors or performance indicators most crical to research instuons. In addion to their research project, the RMIA Research Awardee will be involved in a range of acvies to contribute to the ongoing program of risk management and internal audit ...

  13. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE... audits are to determine whether: (1) Financial operations are conducted properly; (2) The financial... federally assisted programs; and (5) Financial reports to the Federal Government contain accurate and...

  14. TTVP Audit Database

    Data.gov (United States)

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

  15. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  16. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  17. Audit of audit: review of a clinical audit programme in a teaching hospital intensive care unit.

    Science.gov (United States)

    Anderson, Peter; Fee, Peter; Shulman, Rob; Bellingan, Geoffrey; Howell, David

    2012-09-01

    A comprehensive review of the clinical audit programme in a teaching hospital intensive care unit. A retrospective analysis of the clinical audit projects undertaken within the intensive care unit over the preceding 2 years and compared with published national guidelines for clinical audit. A 27-bedded teaching hospital intensive care unit in the UK. Each audit project was reviewed independently by two assessors. The following questions were assessed. 1. Were the projects true audits? 2. Were they prospective of retrospective? 3. Did the projects have input from appropriate members of the multidisciplinary team. 4. How many of the audit projects were re-audits? 5. Of the re-audits how many showed evidence of service improvement? each audit project was also scored against the Audit Project Assessment Tool produced by the UK Clinical Governance Support Team. Of the twenty five audit projects reviewed twenty two were considered to be true audits. All of the projects used only retrospective data. Audit projects were contributed from all sections of the multidisciplinary critical care team but there were few truly multidisciplinary projects. Four of the audit projects were re-audits, of these three showed service improvement and one showed deterioration. Of the twenty two true audit projects reviewed, eleven were classified as good quality projects using the Audit Project Assessment Tool. Despite the clinical audit programme being active and well supported, objective evidence of clinical governance benefit was lacking. The overall clinical audit programme has been revitalised by a series of improvements since undertaking this review and this approach is recommended to other organizations who are interested in improving their clinical audit performance.

  18. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  19. Solar Photovoltaic Financing: Residential Sector Deployment

    Energy Technology Data Exchange (ETDEWEB)

    Coughlin, J.; Cory, K.

    2009-03-01

    This report presents the information that homeowners and policy makers need to facilitate PV financing at the residential level. The full range of cash payments, bill savings, and tax incentives is covered, as well as potentially available solar attribute payments. Traditional financing is also compared to innovative solutions, many of which are borrowed from the commercial sector. Together, these mechanisms are critical for making the economic case for a residential PV installation, given its high upfront costs. Unfortunately, these programs are presently limited to select locations around the country. By calling attention to these innovative initiatives, this report aims to help policy makers consider greater adoption of these models to benefit homeowners interested installing a residential PV system.

  20. Restraint of the Automobile in American Residential Neighborhoods

    Science.gov (United States)

    1978-04-01

    Two techniques for restraining the use of the automobile have recently become popular in the United States: residential parking permit programs and traffic restraint devices. While both the these approaches are aimed at restraining the use of the aut...

  1. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...... audits to be a net burden. Furthermore, based on DeAngelo's (1981) initial audit pricing model and legislators' claim that joint audits are an unnecessary economic burden to the companies we predict and find discounts (of around 25%) in audit fees in companies that change to single audits. The primary...

  2. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  3. The Registry and Follow-Up of Complex Pediatric Therapies Program of Western Canada: A Mechanism for Service, Audit, and Research after Life-Saving Therapies for Young Children

    Directory of Open Access Journals (Sweden)

    Charlene M. T. Robertson

    2011-01-01

    Full Text Available Newly emerging health technologies are being developed to care for children with complex cardiac defects. Neurodevelopmental and childhood school-related outcomes are of great interest to parents of children receiving this care, care providers, and healthcare administrators. Since the 1970s, neonatal follow-up clinics have provided service, audit, and research for preterm infants as care for these at-risk children evolved. We have chosen to present for this issue the mechanism for longitudinal follow-up of survivors that we have developed for western Canada patterned after neonatal follow-up. Our program provides registration for young children receiving complex cardiac surgery, heart transplantation, ventricular assist device support, and extracorporeal life support among others. The program includes multidisciplinary assessments with appropriate neurodevelopmental intervention, active quality improvement evaluations, and outcomes research. Through this mechanism, consistently high (96% follow-up over two years is maintained.

  4. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel CARDOȘ

    2014-11-01

    Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.

  5. Results of the national audit in radiotherapy

    International Nuclear Information System (INIS)

    Alonso Samper, Jose Luis; Dominguez, Lourdes; Alert Silva, Jose; Alfonso Laguardia, Rodolfo; Larrinaga Cortina, Eduardo; Garcia Yip, Fernando; Rodriguez Machado, Jorge; Morales Lopez, Jorge Luis; Silvestre Patallo, Ileana

    2009-01-01

    The National Audit Programme in Radiotherapy in Cuba working for 8 years regularly visiting each country's radiotherapy service at least once every two years, during the visit involving two medical physicists and radiation oncologist. This paper presents the main features of the program and its main results. Early detection deficiencies in the work of the Radiation Therapy Services that may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality of care. During audit visits is reviewed the whole process of radiotherapy, since the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects: Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow the quantification of results. It has identified the main gaps in services that affect the quality of care. After each visit, leave recommendations may be directed to the service itself, to the direction of the provincial hospital or health. Conclusions. We believe that the National Audit Programme in Radiotherapy is an effective tool in controlling the quality of the treatments offered and at the same time with its recommendations helps services to continually improve quality. (Author)

  6. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

  7. Health, safety, and environmental auditing in the E and P industry

    International Nuclear Information System (INIS)

    Sexton, K.; Visser, K.

    1991-01-01

    This paper gives an overview of the development of auditing within the field of Health, Safety and Environmental (HSE) management in the E and P industry. Auditing of these aspects of the business is relatively recent, and the adoption of formal audit programmes is increasingly regarded as an essential element of the HSE management program. Auditing provides assurance that internal controls are working effectively, and provides vital information for system improvement. An overview will be given of the transitional phases that the HSE auditing process has been through; the factors that have influenced those developments; and some views on potential future developments

  8. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

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

  9. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

  10. Objectives and Principles in the Statutary Audit

    OpenAIRE

    Marcu Niculina

    2011-01-01

    Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services (compilation) of information. Therefore, global perspective on statutory audits ia looked upon as a part of the whole.

  11. Residential ventilation standards scoping study

    Energy Technology Data Exchange (ETDEWEB)

    McKone, Thomas E.; Sherman, Max H.

    2003-10-01

    The goals of this scoping study are to identify research needed to develop improved ventilation standards for California's Title 24 Building Energy Efficiency Standards. The 2008 Title 24 Standards are the primary target for the outcome of this research, but this scoping study is not limited to that timeframe. We prepared this scoping study to provide the California Energy Commission with broad and flexible options for developing a research plan to advance the standards. This document presents the findings of a scoping study commissioned by the Public Interest Energy Research (PIER) program of the California Energy Commission to determine what research is necessary to develop new residential ventilation requirements for California. This study is one of three companion efforts needed to complete the job of determining the ventilation needs of California residences, determining the bases for setting residential ventilation requirements, and determining appropriate ventilation technologies to meet these needs and requirements in an energy efficient manner. Rather than providing research results, this scoping study identifies important research questions along with the level of effort necessary to address these questions and the costs, risks, and benefits of pursuing alternative research questions. In approaching these questions and corresponding levels of effort, feasibility and timing were important considerations. The Commission has specified Summer 2005 as the latest date for completing this research in time to update the 2008 version of California's Energy Code (Title 24).

  12. Residential Mechanical Precooling

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-12-01

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

  13. Residential Solar Systems.

    Science.gov (United States)

    Fulkerson, Dan

    This publication contains student and teacher instructional materials for a course in residential solar systems. The text is designed either as a basic solar course or as a supplement to extend student skills in areas such as architectural drafting, air conditioning and refrigeration, and plumbing. The materials are presented in four units…

  14. Winning a prudence audit

    International Nuclear Information System (INIS)

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

    1989-01-01

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

  15. Application of Business Risk Auditing among Audit Firms in Western ...

    African Journals Online (AJOL)

    Auditing remains an important tool of management oversight. Auditing theory indicates that the discipline draws its legitimacy on its ability to enhance confidence on the financial statements by its users. However, there has been increasing criticisms addressed to the audit profession in the recent past especially after the ...

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

    African Journals Online (AJOL)

    The audit profession has been highly scrutinized among researchers and regulators following the fall of giant companies in the west. One of the issues that gained momentum has been to analyze the audit fee structure and the various auditor-client relationships. This study investigates the determinants of audit fees and the ...

  17. Gas-heating alternatives to the residential electric heat pump. Gas Appliance Technology Center 1987 program. Topical report for Work Area 1.1, October 1989-March 1990

    International Nuclear Information System (INIS)

    Haas, C.

    1990-05-01

    The characteristics of electric heat pumps are described. Options are defined and assessed for utilizing gas heating in conjunction with existing residential electric heat pumps. These options include gas heat introduced into the refrigeration circuit, a flue gas-heated tube bank in the air supply duct, and a hot-water-to-air coil in the supply duct. Economics are presented for conversion of a residence's total space and water heating from electric to gas in New York City and Atlanta. Potential marketing strategies are discussed, and potential gas sales volumes from conversions are estimated. The study concludes that the use of gas water heating coupled with a hydronic coil in the supply ductwork from the air handler is the most advantageous option for the gas industry

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-07-31

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

  19. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

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

    1996-01-01

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

  20. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    Purpose: The authors aim to exploit a natural experment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach: Regression analysis is used. The authors apply both a core audit fee...... determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach...

  1. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

    Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

  2. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  3. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

    In quality management, the audit means a review of products quality, services, processes of an enterprise or of quality systems in general. The audit results are defined the corrective required actions , which takes into account the identification and elimination causes of nonconformities detected to prevent their repetition.“Quality audit is a systematic, independent and documented process, in purpose of obtaining the audit proofs and evaluate them objectively to determine the extent to whic...

  4. Costs of day hospital and community residential chemical dependency treatment.

    Science.gov (United States)

    Kaskutas, Lee Ann; Zavala, Silvana K; Parthasarathy, Sujaya; Witbrodt, Jane

    2008-03-01

    Patient placement criteria developed by the American Society of Addiction Medicine (ASAM) have identified a need for low-intensity residential treatment as an alternative to day hospital for patients with higher levels of severity. A recent clinical trial found similar outcomes at social model residential treatment and clinically-oriented day hospital programs, but did not report on costs. This paper addresses whether the similar outcomes in the recent trial were delivered with comparable costs, overall and within gender and ethnicity stratum. This paper reports on clients not at environmental risk who participated in a randomized trial conducted in three metropolitan areas served by a large pre-paid health plan. Cost data were collected using the Drug Abuse Treatment Cost Analysis Program (DATCAP). Costs per episode were calculated by multiplying DATCAP-derived program-specific costs by each client's length of stay. Differences in length of stay, and in per-episode costs, were compared between residential and day hospital subjects. Lengths of stay at residential treatment were significantly longer than at day hospital, in the sample overall and in disaggregated analyses. This difference was especially marked among non-Whites. The average cost per week was USD 575 per week at day hospital, versus USD 370 per week at the residential programs. However, because of the longer stays in residential, per-episode costs were significantly higher in the sample overall and among non-Whites (and marginally higher for men). These cost results must be considered in light of the null findings comparing outcomes between subjects randomized to residential versus day hospital programs. The longer stays in the sample overall and for non-White clients at residential programs came at higher costs but did not lead to better rates of abstinence. The short stays in day hospital among non-Whites call into question the attractiveness of day hospital for minority clients. Outcomes and costs

  5. Effect of a Residential Integrated Yoga Program on Blood Glucose Levels, Physiological Variables, and Anti-Diabetic Medication Score of Patients with Type 2 Diabetes Mellitus: A Retrospective Study

    Directory of Open Access Journals (Sweden)

    Amit Singh

    2018-04-01

    Full Text Available Background: Type 2 diabetes mellitus (T2DM is a highly prevalent disease characterized by chronic hyperglycemia. Yoga is a form of mind-body intervention shown to have a positive impact on several health conditions in both healthy and diseased patients. The present study is intended to assess the effects of the Residential Integrated Yoga Program (RIYP on blood glucose levels in patients with T2DM. Material and Methods: Data of 598 (186 females T2DM patients from a holistic health center in Bengaluru, India, who attended a 15-day RIYP between January 2013 and December 2015 was obtained retrospectively. Average age of the participants was 56.45 ± 11.02 years. All subjects underwent a 15-day RIYP which involved yoga-based lifestyle changes with components of regulated sleep, balanced diet, asanas, pranayama, relaxation techniques, meditations, yogic cleaning procedures, and tuning to the nature. Fasting and post-prandial blood sugar, medication score, symptom score, systolic and diastolic blood pressure, pulse rate, and respiratory rate were assessed before and after intervention. Result: There was a significant decrease in fasting (p < 0.001 and post-prandial blood sugar levels (p < 0.001 along with a significant reduction in medication and symptom scores after 15 days of RIYP compared to baseline. Conclusion: The present study indicates that 2 weeks of a yoga-based residential program improves blood glucose levels, blood pressure, and medication score in patients with T2DM. However, further randomized controlled studies need to be performed in order to confirm the present findings.

  6. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

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

  7. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  8. PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015

    Directory of Open Access Journals (Sweden)

    Deddy Kurniawansyah

    2016-11-01

    Full Text Available The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS. The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry.

  9. Improvement of organization and audit methods of production reserves at the enterprise

    Directory of Open Access Journals (Sweden)

    M.I. Skrypnyk

    2016-12-01

    Full Text Available The current research deals with the scientific substantiation of theoretical positions and development of practical recommendations for improving the organization and audit methodology of production reserves at an enterprise. The authors apply the methods of specification. Testing, analysis, synthesis, generalization are the basis for the improvement of the organization and audit methodology of production reserves at an enterprise. The researchers formulate the goals, objectives, information sources and basic methods used in the audit of production reserves. The article examines the main stages of the audit of production reserves and the methodology of its implementation. The algorithm of auditing of production reserves is defined. The paper examines the basic working papers of the auditor for auditing of production reserves such as the test on internal control of production reserves, the audit plan of production reserves, the audit program of production reserves, the comparative statement of inventory resultsof capital assets. These documents, in their turn, will increase the level of control and improve the quality of audit operations with production reserves. The article determines the common errors that occur during operations with production reserves tand you can avoid the errors using the developed plan, program and audit working papers used to conduct the audit of production reserves.

  10. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label ...

  11. Research in auditing: main themes

    Directory of Open Access Journals (Sweden)

    Marcelo Porte

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

  12. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...

  13. Internal Audit in Higher Education.

    Science.gov (United States)

    Holmes, Alison, Ed.; Brown, Sally, Ed.

    This book describes a range of examples of internal audit in higher education as part of a process of the exchange of good practice. The book recognizes well-established links with audit theory from other contexts and makes use of theoretical perspectives explored in the financial sector. The chapters are: (1) "Quality Audit Issues"…

  14. Environmental audit, Bonneville Power Administration, lower Columbia area

    Energy Technology Data Exchange (ETDEWEB)

    1990-11-01

    This report documents the results of the US Department of Energy's (DOE's) Environmental Audit conducted by the DOE Headquarters Office of Environmental Audit within the Bonneville Power Administration's (BPA's) Lower Columbia Area. The BPA facilities included in the Audit are the Ross Complex in Vancouver, Washington; the substations of North Bonneville, North Bonneville Annex, Camas, and Longview within the state of Washington; and the Acton and Troutdale Substations within the state of Oregon. The independent Audit was conducted by a team of professionals from DOE and contractors. The purpose of the Audit is to provide the Secretary of Energy, Admiral James D. Watkins, Ret., with the status of environmental programs within BPA's Lower Columbia Area. The Environmental Audit team identified 25 findings dealing with the lack of conformance with federal and state laws and regulations and DOE Orders, and 7 findings in which BMPs were not attained. Although all findings require corrective action, none required cessation of operations or reflect situations that present an immediate risk to public health or the environment. The Audit team noted inadequacies in PCB management included storage, labeling, reporting, and spill control. The most significant causal factors for the findings include lack of policy implementation throughout the Lower Columbia Area, inadequate training of personnel charged with environmental protection, lack of standard operating procedures for many programs, lack of reviews and appraisals, and an inaccurate perception of low risk for environmental concerns.

  15. Eficácia da escolha do protetor auditivo pequeno, médio e grande em programa de conservação auditiva Efficacy in the choice of small, medium or large auricular protector under auditive conservation program

    Directory of Open Access Journals (Sweden)

    Marleide Aparecida Griggio Rodrigues

    2006-12-01

    Full Text Available OBJETIVO: verificar a eficácia da escolha do protetor auditivo por tamanhos Pequeno, Médio, Grande em um programa de conservação auditiva. MÉTODO: fizeram parte do estudo 30 indivíduos com audição normal previamente avaliados, de 18 a 45 anos de idade, sendo 15 do gênero feminino e 15 do gênero masculino, de Indústria Moveleira. Os sujeitos foram submetidos à avaliação audiológica convencional, audiometria em campo livre sem protetor auricular de inserção, com protetor tamanho universal e com tamanho adequado a cada indivíduo. Para análise estatística foi aplicado teste T Paramétrico para análise das diferenças. RESULTADOS: O teste T Paramétrico pareado, mostrou significância, na comparação dos protetores auriculares na freqüência de 4KHz. CONCLUSÃO: os resultados mostraram eficácia dos protetores auriculares pequeno e grande sobre os protetores tamanho universal em um programa de conservação auditiva.PURPOSE: to check the efficacy in the choice of small, medium or large auricular protector under auditive conservation program. METHODS: 30 individuals, between 18 to 45-year old, with normal hearing, were part of the study previously evaluated: 15 women and 15 men, all working in a furniture industry. The individuals were submitted to the conventional audiological evaluation, audiometry in free field without auricular insertion protector, with universal size protector and with size adequate to each individual. For statistical analysis we used Parametric T test for analyzing the differences. RESULTS: the Parametric T test showed significance, during the comparison of the auricular protectors in the frequency of 4KHz. CONCLUSION: these results demonstrate efficacy in choice of small, medium or large auditive protector, under auditive conservation program.

  16. Routine environmental audit of Ames Laboratory, Ames, Iowa

    International Nuclear Information System (INIS)

    1994-09-01

    This document contains the findings identified during the routine environmental audit of Ames Laboratory, Ames, Iowa, conducted September 12--23, 1994. The audit included a review of all Ames Laboratory operations and facilities supporting DOE-sponsored activities. The audit's objective is to advise the Secretary of Energy, through the Assistant Secretary for Environment, Safety and Health, as to the adequacy of the environmental protection programs established at Ames Laboratory to ensure the protection of the environment, and compliance with Federal, state, and DOE requirements

  17. Quality Management Of Audit Process In External Audit

    Directory of Open Access Journals (Sweden)

    Lidija Pernar

    2009-07-01

    Full Text Available This work clears up the question of how to achieve high quality of audit process through describing basic conceptions, principles and preliminary conditions on which we should base the efficient access for ensuring high quality work and audit reports through use of international experience for description the example of “good practice” that should be adopted and used by each audit. General message of this work is for institutions of external audit to make more and more efforts in the insurance of high quality audit process but also to pay much more attention to this process. The work simultaneously recommends certain possibilities of how to work for a while on the promotion of management quality of the audit increasing at the same time the control degree of audit process quality.

  18. The pre-audit assessment: A homework assignment for auditors

    Energy Technology Data Exchange (ETDEWEB)

    Marschman, S.C.

    1993-02-01

    The role of the quality assurance audit is evolving from compliance verification to a much broader assessment of programmatic and management performance. In the past, audits were poorly understood and caused fear and trepidation. Auditees turned an audit into a cat-and-mouse game using coverup strategies and decoy discrepancies. These games were meant to give the auditors what they want, namely a few findings that could later be easily corrected. At Pacific Northwest Laboratory (PNL), I observed auditing become a spectator sport. Matching a compliance-oriented auditor against a crafty group of scientists provided hours of entertainment. As a program manager, it was clear these games were neither productive useful nor cost effective. Fortunately, over the past few years several concepts embraced by total quality management' have begun to emerge at PNL. These concepts are being adopted by most successful organizations, and based on these concepts new tools and ideas are emerging to help organizations improve productivity and quality. Successful organizations have been and are continuing to develop management strategies that rely on participative approaches to their operations. These approaches encourage the empowerment of organization staff at all levels, with the goal of instilling ownership of quality in every staff member. As management philosophies are changing, so are the responsibilities and expectations of managers. Managers everywhere are experimenting with new tools to help them improve their operations and competitiveness. As the quality audit evolves, managers and other customers of the audit process have developed expectations for the auditing process that never existed in years past. These expectations have added complexity to the audit process. It is no longer adequate to prepare a checklist, perform the audit, and document the results. When viewed as a tool for verifying performance, a quality audit becomes more than a compliance checklist.

  19. The pre-audit assessment: A homework assignment for auditors

    Energy Technology Data Exchange (ETDEWEB)

    Marschman, S.C.

    1993-02-01

    The role of the quality assurance audit is evolving from compliance verification to a much broader assessment of programmatic and management performance. In the past, audits were poorly understood and caused fear and trepidation. Auditees turned an audit into a cat-and-mouse game using coverup strategies and decoy discrepancies. These games were meant to ``give the auditors what they want, namely a few findings that could later be easily corrected. At Pacific Northwest Laboratory (PNL), I observed auditing become a spectator sport. Matching a compliance-oriented auditor against a crafty group of scientists provided hours of entertainment. As a program manager, it was clear these games were neither productive useful nor cost effective. Fortunately, over the past few years several concepts embraced by ``total quality management` have begun to emerge at PNL. These concepts are being adopted by most successful organizations, and based on these concepts new tools and ideas are emerging to help organizations improve productivity and quality. Successful organizations have been and are continuing to develop management strategies that rely on participative approaches to their operations. These approaches encourage the empowerment of organization staff at all levels, with the goal of instilling ownership of quality in every staff member. As management philosophies are changing, so are the responsibilities and expectations of managers. Managers everywhere are experimenting with new tools to help them improve their operations and competitiveness. As the quality audit evolves, managers and other customers of the audit process have developed expectations for the auditing process that never existed in years past. These expectations have added complexity to the audit process. It is no longer adequate to prepare a checklist, perform the audit, and document the results. When viewed as a tool for verifying performance, a quality audit becomes more than a compliance checklist.

  20. Hip fracture audit: the Nottingham experience.

    Science.gov (United States)

    Gunasekera, N; Boulton, C; Morris, C; Moran, C

    2010-12-01

    The hip fracture audit in Nottingham started in May 1999. Using our data, we have developed the Nottingham Hip Fracture score and are able to predict long-term survival. High quality data collection is best achieved by trained staff dedicated to data collection and analysis. We have found it very cost-effective to train audit clerks in basic data analysis and statistical techniques, allowing for rapid analysis of data. We have developed a pre-operative scoring system to predict 30-day mortality for patients undergoing hip fracture surgery and the score is calculated for all patients over 65 years. In 2008, our audit data were used to assess mortality associated with hip fractures in the geriatric population at 5 years, and to identify the influence of pre-operative age, cognitive state, mobility and residential status on long-term survival. This study allows us to identify patients with a higher chance of long-term survival and consider surgical management that may provide a better long-term outcome. The prevalence of hip fracture in our population has steadily increased over the past decade and we are able to report a fall in the 30-day mortality and the 1-year mortality with time. Using the Nottingham Hip Fracture score which identifies patients pre-operatively that are at high risk of mortality has proved extremely useful in clinical practise. The United Kingdom National Hip Fracture Database was established in 2007 to improve the quality and cost-effectiveness of care for hip fracture patients. Variation in quality of care should be reduced between units and best practise adopted throughout the health service.

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

    International Nuclear Information System (INIS)

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

    1990-06-01

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

  2. The use of safety audits

    International Nuclear Information System (INIS)

    Waldram, I.M.

    1991-01-01

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

  3. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

    Walls, S.K.

    1992-01-01

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

  4. Scheduling Internal Audit Activities: A Stochastic Combinatorial Optimization Problem

    NARCIS (Netherlands)

    Rossi, R.; Tarim, S.A.; Hnich, B.; Prestwich, S.; Karacaer, S.

    2010-01-01

    The problem of finding the optimal timing of audit activities within an organisation has been addressed by many researchers. We propose a stochastic programming formulation with Mixed Integer Linear Programming (MILP) and Constraint Programming (CP) certainty-equivalent models. In experiments

  5. Load curve modelling of the residential segment electric power consumption applying a demand side energy management program; Modelagem da curva de carga das faixas de consumo de energia eletrica residencial a partir da aplicacao de um programa de gerenciamento de energia pelo lado da demanda

    Energy Technology Data Exchange (ETDEWEB)

    Rahde, Sergio Barbosa [Pontificia Univ. Catolica do Rio Grande do Sul, Porto Alegre (Brazil). Dept. de Engenharia Mecanica e Mecatronica]. E-mail: sergio@em.pucrs.br; Kaehler, Jose Wagner [Pontificia Univ. Catolica do Rio Grande do Sul, Porto Alegre (Brazil). Faculdade de Engenharia]. E-mail: kaehlerjw@pucrs.br

    2000-07-01

    The dissertation aims to offer a current vision on the use of electrical energy inside CEEE's newly defined area of operation. It also intends to propose different alternatives to set up a Demand Side Management (DSM) project to be carried out on the same market segment, through a Residential Load Management program. Starting from studies developed by DNAEE (the Brazilian federal government's agency for electrical energy), to establish the load curve characteristics, as well as from a research on electrical equipment ownership and electricity consumption habits, along with the contribution supplied by other utilities, especially in the US, an evaluation is offered, concerning several approaches to residential energy management, setting up conditions that simulate the residential segment's scenarios and their influence on the general system's load. (author)

  6. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  7. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  8. Mass and Energy Audit

    African Journals Online (AJOL)

    A mass and energy audit study of an iron and steel smelting factory in Nigeria was carried out. Information was obtained on ... into the system must come out. Emissions are ..... Nuclear Instruments and Methods in Physics Research B, 194: 65-68. (12) OECD/IEA/Eurostat 2004. Energy. Statistics Manual. Available at website:.

  9. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  10. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  11. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  12. internal audit charter

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

    kallache

    2006-06-27

    Jun 27, 2006 ... designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” The services that the IDRC's Audit Services ...

  13. Scrub skills audit.

    Science.gov (United States)

    Cuttell, Jenny

    2013-11-01

    The aim of this study was to improve the knowledge and understanding of the evidence which encompasses extended roles and advanced practice for theatre scrub practitioners. The intention was also to develop a local policy and training strategy for advanced roles, benchmarked against professional standards (PCC 2007) and clinical practice audit.

  14. Detailed residential electric determination

    Energy Technology Data Exchange (ETDEWEB)

    1984-06-01

    Data on residential loads has been collected from four residences in real time. The data, measured at 5-second intervals for 53 days of continuous operation, were statistically characterized. An algorithm was developed and incorporated into the modeling code SOLCEL. Performance simulations with SOLCEL using these data as well as previous data collected over longer time intervals indicate that no significant errors in system value are introduced through the use of long-term average data.

  15. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

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

  16. Faktor - Faktor Yang Mempengaruhi Audit Delay

    OpenAIRE

    Christine Tamba

    2010-01-01

    The aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009. The results show that tight issue, audit committee education, and firm leverage significantly influence on audit delay. But, audit opinion and financial leverage do not significantly influence on audit delay. Keywords : Right isisue, Leverage, Education, Perfo...

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

    International Nuclear Information System (INIS)

    Shen Bo; Price, Lynn; Lu Hongyou

    2012-01-01

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

  18. ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

    Directory of Open Access Journals (Sweden)

    Alfa Firdaus

    2015-12-01

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

  19. PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL

    Directory of Open Access Journals (Sweden)

    Adanan Silaban

    2011-11-01

    Full Text Available The purposes of this study are two fold. First is to examine validity of Meyer et al.’s (1993three-component model of commitment professional among on auditor which working in auditfirms. The second is to examine relations dimension of commitment professional todysfunctional audit behaviors. Dysfunctional audit behaviors include auditors’ act duringperformance audit program which directly or indirectly reduced audit quality namely auditquality reduction (AQR and Under Reporting of Time (URT behaviors. This study conductedwith survey method on auditors working in audit firms at three mayor cities in Indonesia i.e.;Jakarta, Surabaya, and Medan. Research samples are 348 respondents. Data analysis withStructural Equation Modeling used AMOS. The result of confirmatory factor analyses andtest of reliability and validity provide support for three separate dimensions of professionalcommitment. Affective professional commitment has negative associated with AQR behavior,but it relationship with URT behavior is not significant. The influence of continuanceprofessional commitment to AQR and URT behaviors is not significant. Normativeprofessional commitment is inversely related to AQR and URT behaviors. The results ofresearch contribute to literature and interpreting the prior research and for consideringfuture research on auditors’ commitment professional are presented. Keywords:dysfunctional audit behaviors, audit quality reduction behavior, underreporting oftime behaviors, multi-dimension professional commitment.

  20. 'Nothing works' in secure residential youth care?

    NARCIS (Netherlands)

    Souverein, F.A.; van der Helm, G.H.P.; Stams, G.J.J.M.

    2013-01-01

    A debate about the effectiveness of secure residential youth care is currently going on. While some continue to support secure residential youth care, others conclude that ‘nothing works’ in secure residential youth care, and argue that non-residential treatment is superior to secure residential

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

    International Nuclear Information System (INIS)

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

    1995-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-11-01

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

  3. PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN

    Directory of Open Access Journals (Sweden)

    Siti Istiana

    2016-02-01

    Full Text Available This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance. The sample which used in this research is Manufacture Company which registered in Indonesia Stock Exchange use of 2006-2008. The sample was taken with purposive sampling method and the result 53 companies were match and fulfill the sample criteria. Hypotheses testing was done whit logistic regression test tool from SPSS application program. The research result show that audit quality does not effect to the possibility of going concern audit opinion acceptance, opinion shopping does not effect to the possibility of going concern audit opinion acceptance, debt default have effect to the possibility of going concern audit opinion acceptance, company growth does not effect to the possibility of going concern audit opinion acceptance, and company financial condition have effect to the possibility of going concern audit opinion acceptance.

  4. Re-thinking residential mobility

    Science.gov (United States)

    van Ham, Maarten; Findlay, Allan M.

    2015-01-01

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

  5. Large-Scale Residential Demolition

    Science.gov (United States)

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

  6. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

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

  7. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

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

  8. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

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

  9. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

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

  10. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

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

  11. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  12. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory committee... supervisory committee shall submit the audit report to the board of directors. A copy of the audit report, and... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit requirements. 704.15 Section 704.15 Banks...

  13. Exposing Corrupt Politicians: The Effect of Brazil's Publicly Released Audits on Electoral Outcomes

    OpenAIRE

    Finan, Frederico; Ferraz, Claudio

    2005-01-01

    This paper examines the extent to which access to information enhances political accountability. Based upon the results of Brazil’s recent anti-corruption program that randomly audits municipal expenditures of federally-transferred funds, it estimates the effect of the disclosure of local government corruption practices upon the re-election success of incumbent mayors in municipal elections. Comparing municipalities which were randomly audited before the elections with those audited after, th...

  14. Audits contribute to pride, productivity and profit

    International Nuclear Information System (INIS)

    White, Q.

    1984-01-01

    The object of this writing is to demonstrate that audits (in general) when used as a ''management tool' can contribute to pride, productivity, and profit. The goal of ''pride'' achievement is demonstrated through the use of techniques developed from behavioral sciences. Discussed is dealing with people and their basic needs. This is intended to point out the fact that satisfying individual needs and concerns is the first step to achieving the goals of pride, productivity, and profit. Also discussed are the basic needs of safety (security), social, ego/esteem, and self-fulfillment as well as providing some basic techniques of auditing which will help assure general satisfaction of these needs. Also noted are reporting methods. The goal of ''productivity'' is approached by demonstrating that objectives must be clear and workable. Objectives must be translated into specific action and that action must be compatible with the overall company objectives. All objectives must be known and understood by those affected. Consideration must be given to men, money, and machines (present technology). All of the objectives must also be weighed against external constraints. The goal of ''profit'' then becomes the product of a combination of ''pride'' and ''productivity''. Audits must be cost conscious. Value engineer the problem, the cause, and the solution. Discussion continues with quality cost programs briefly indicating that ''Q'' costs could be considered a type of audit. Identifying deficiencies and weaknesses, then correcting them, contributes to profit. Increased pride and productivity contributes to profit. Consider the employee's awareness and commitment for doing a good job when auditing

  15. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

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

  16. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

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

  17. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

    Full Text Available While mobile learning (m-learning applications have proven their value in educational activities, there is a need to measure their reliability, accessibility and further more their trustworthiness. Mobile devices are far more vulnerable then classic computers and present inconvenient interfaces due to their size, hardware limitations and their mobile connectivity. Mobile learning applications should be audited to determine if they should be trusted or not, while multimedia contents like automatic speech recognition (ASR can improve their accessibility. This article will start with a brief introduction on m-learning applications, then it will present the audit process for m-learning applications, it will iterate their specific security threats, it will define the ASR process, and it will elaborate how ASR can enhance accessibility of these types of applications.

  18. ASHRAE and residential ventilation

    Energy Technology Data Exchange (ETDEWEB)

    Sherman, Max H.

    2003-10-01

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

  19. Automated ISMS control auditability

    OpenAIRE

    Suomu, Mikko

    2015-01-01

    This thesis focuses on researching a possible reference model for automated ISMS’s (Information Security Management System) technical control auditability. The main objective was to develop a generic framework for automated compliance status monitoring of the ISO27001:2013 standard which could be re‐used in any ISMS system. The framework was tested with Proof of Concept (PoC) empirical research in a test infrastructure which simulates the framework target deployment environment. To fulfi...

  20. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

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

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

    OpenAIRE

    Pohan, Nur Aisah

    2015-01-01

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

  2. Residential fuel choice in the Pacific Northwest

    Energy Technology Data Exchange (ETDEWEB)

    Lee, A.D.; Englin, J.E.; Harkreader, S.A.

    1989-02-01

    In 1983, the Northwest Power Planning Council (Council) issued Model Conservation Standards (MCS) designed to improve the efficiency of electrically heated buildings. Since then, the standards have been adopted by numerous local governments and utilities. The Bonneville Power Administration (Bonneville) has played an active role in marketing residential energy efficiency improvements through the Super Good Cents Program (SGCP) and encouraging the adoption and implementation of the MCS as local codes through the Early Adopter Program (EAP). Since the inception of the MCS, however, questions have arisen about the effect of the code and programs on the selection of heating fuels for new homes. Recently, Bonneville has proposed a gradual reduction in the incentive levels under these two programs prior to 1995 based on several assumptions about the market for MCS homes: builder costs will decline as builders gain experience building them; buyers will seek out MCS homes as their appreciation for their lower energy costs and greater comfort increases; and the resale market will increasingly reflect the greater quality of MCS homes. The growing availability of data from several jurisdictions where the MCS have been implemented has recently made it possible to begin assessing the effect of the MCS programs on residential fuel choice and evaluating assumptions underlying the programs and Bonneville's plans to revise them. This study is the first such assessment conducted for Bonneville.

  3. AUDIT QUALITY AND MANAGERIAL DECISION

    OpenAIRE

    Stelian Selisteanu

    2013-01-01

    The following material addresses the problem from the perspective of quality audit work procedures and legislation as well as the auditor's judgment which often offer the guarantee to obtain an opinion as to mirror the reality of operations audited. Implementation of the recommendations made by the auditor, followed by auditees getting some performance in specific activity, is in fact a confirmation of the performance of quality audits concluded with the formulation of appropriate opinions.

  4. 77 FR 29322 - Updating State Residential Building Energy Efficiency Codes

    Science.gov (United States)

    2012-05-17

    ... the Buildings Technologies Program-Building Energy Codes Program Manager, U.S. Department of Energy... hotel, motel, and other transient residential building types of any height as commercial buildings for... insulation and length requirements Skylight definition change Penalizing electric resistance heating in the...

  5. Memories as Useful Outcomes of Residential Outdoor Environmental Education

    Science.gov (United States)

    Liddicoat, Kendra R.; Krasny, Marianne E.

    2014-01-01

    Residential outdoor environmental education (ROEE) programs for youth have been shown to yield lasting autobiographical episodic memories. This article explores how past program participants have used such memories, and draws on the memory psychology literature to offer a new perspective on the long-term impacts of environmental education.…

  6. Department of Energy MHTGR (Modular High Temperature Gas Reactor) Plant Design Control Office quality assurance audit report

    Energy Technology Data Exchange (ETDEWEB)

    Gildner, M.L.

    1990-05-31

    The audit was conducted at the SILOE reactor facility of CENG at Grenoble, France. This audit was authorized by DOE of the COMEDIE fission product behavior testing activities being conducted by CEA under contract to MMES (41X-SA348-V). The data from these tests will be used as the basis for the fission product transport predictions in the licensing of the MHTGR. The audit was to verify CENG personnel compliance with the COMEDIE Specific Quality Assurance Plan and evaluate their performance against DOE-MHTGR program quality requirements. The audit team observed several practices within the COMEDIE project which deserve recognition as better than the requirements or standard practices. The audit team agreed that personnel interviewed during the course of the audit appeared capable and knowledgeable in their respective areas. the audit team concluded that the COMEDIE Quality Assurance Program has been effective in controlling the project for activities accomplished to date.

  7. Residential Mechanical Precooling

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-12-01

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

  8. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-09-01

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

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

    International Nuclear Information System (INIS)

    1994-09-01

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

  12. A Review on Audit Quality Factors

    OpenAIRE

    Seyed Mahmoud Hosseinniakani; Helena Inacio; Rui Mota

    2014-01-01

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

  13. Continuous Auditing Paradigma Baru dalam Pengauditan

    OpenAIRE

    Sihaloho, Ferry

    2005-01-01

    One of the advanced information system that can produce financial statement in timely manner is the Real Time Accounting System in which will produce financial information without audit trail. Audit trails were common problem in recently audit practice because of the advanced information systemnot produce it. Auditor should change old paradigm in auditing related to audit procedures that used to examine the Accounting Information System by which can produce audit trail. Auditor must focus on ...

  14. Dynamic management of integrated residential energy systems

    Science.gov (United States)

    Muratori, Matteo

    This study combines principles of energy systems engineering and statistics to develop integrated models of residential energy use in the United States, to include residential recharging of electric vehicles. These models can be used by government, policymakers, and the utility industry to provide answers and guidance regarding the future of the U.S. energy system. Currently, electric power generation must match the total demand at each instant, following seasonal patterns and instantaneous fluctuations. Thus, one of the biggest drivers of costs and capacity requirement is the electricity demand that occurs during peak periods. These peak periods require utility companies to maintain operational capacity that often is underutilized, outdated, expensive, and inefficient. In light of this, flattening the demand curve has long been recognized as an effective way of cutting the cost of producing electricity and increasing overall efficiency. The problem is exacerbated by expected widespread adoption of non-dispatchable renewable power generation. The intermittent nature of renewable resources and their non-dispatchability substantially limit the ability of electric power generation of adapting to the fluctuating demand. Smart grid technologies and demand response programs are proposed as a technical solution to make the electric power demand more flexible and able to adapt to power generation. Residential demand response programs offer different incentives and benefits to consumers in response to their flexibility in the timing of their electricity consumption. Understanding interactions between new and existing energy technologies, and policy impacts therein, is key to driving sustainable energy use and economic growth. Comprehensive and accurate models of the next-generation power system allow for understanding the effects of new energy technologies on the power system infrastructure, and can be used to guide policy, technology, and economic decisions. This

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-03-01

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

  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. Audit Database and Information Tracking System

    Data.gov (United States)

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

  18. Phase I - Smart Grid Data Access Pilot Program: Utilizing STEM Education as a Catalyst for Residential Consumer Decision Making and Change

    Energy Technology Data Exchange (ETDEWEB)

    Lishness, Alan [Gulf Of Maine Research Inst., Portland, ME (United States); Peake, Leigh [Gulf Of Maine Research Inst., Portland, ME (United States)

    2014-11-19

    Under Phase I of the Smart Grid Data Access Pilot Program, the Gulf of Maine Research Institute (GMRI) partnered with Central Maine Power (CMP), and the Maine Mathematics and Science Alliance (MMSA) and engaged key vendors Tilson Government Services, LLC (Tilson), and Image Works to demonstrate the efficacy of PowerHouse, an interactive online learning environment linking middle school students with their home electricity consumption data provided through CMP’s Advanced Metering Infrastructure (AMI). The goal of the program is to harness the power of youth to alter home energy consumption behaviors using AMI data. Successful programs aimed at smoking cessation, recycling, and seat belt use have demonstrated the power of young people to influence household behaviors. In an era of increasing concern about energy costs, availability, and human impacts on global climate, GMRI sought to demonstrate the effectiveness of a student-focused approach to understanding and managing household energy use. We also sought to contribute to a solid foundation of science-literate students who can analyze evidence to find solutions to increasingly complex energy challenges.

  19. College residential sleep environment.

    Science.gov (United States)

    Sexton-Radek, Kathy; Hartley, Andrew

    2013-12-01

    College students regularly report increased sleep disturbances as well as concomitant reductions in performance (e.g., academic grades) upon entering college. Sleep hygiene refers to healthy sleep practices that are commonly used as first interventions in sleep disturbances. One widely used practice of this sort involves arranging the sleep environment to minimize disturbances from excessive noise and light at bedtime. Communal sleep situations such as those in college residence halls do not easily support this intervention. Following several focus groups, a questionnaire was designed to gather self-reported information on sleep disturbances in a college population. The present study used The Young Adult Sleep Environment Inventory (YASEI) and sleep logs to investigate the sleep environment of college students living in residential halls. A summary of responses indicated that noise and light are significant sleep disturbances in these environments. Recommendations are presented related to these findings.

  20. The Culture Audit: A Leadership Tool for Assessment and Strategic Planning in Diverse Schools and Colleges

    Science.gov (United States)

    Bustamante, Rebecca M.

    2006-01-01

    This module is designed to introduce educational leaders to an organizational assessment tool called a "culture audit." Literature on organizational cultural competence suggests that culture audits are a valuable tool for determining how well school policies, programs, and practices respond to the needs of diverse groups and prepare…