Internationalising auditing standards : stakeholder views on Australia's strategic directions

Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.

Design/methodology/approach: – A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial Reporting Council.

Findings: – Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.

Research limitations/implications: – The findings of this study provide an insight into the future of Australia's role in the international arena and increase awareness of stakeholders' views on the international harmonisation of auditing standards.

Originality/value: – While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs.

The metabolic syndrome as a tool for predicting future diabetes : the AusDiab study

Objective. To compare the ability of the metabolic syndrome (MetS), a diabetes prediction model (DPM), a noninvasive risk questionnaire and individual glucose measurements to predict future diabetes.

Design. Five-year longitudinal cohort study. Tools tested included MetS definitions [World Health Organization, International Diabetes Federation, ATPIII and European Group for the study of Insulin Resistance (EGIR)], the FINnish Diabetes RIsk SCore risk questionnaire, the DPM, fasting and 2-h post load plasma glucose.

Setting. Adult Australian population.

Subjects. A total of 5842 men and women without diabetes ≥25 years. Response 58%. A total of 224 incident cases of diabetes.

Results. In receiver operating characteristic curve analysis, the MetS was not a better predictor of incident diabetes than the DPM or measurement of glucose. The risk for diabetes among those with prediabetes but not MetS was almost triple that of those with MetS but not prediabetes (9.0% vs. 3.4%). Adjusted for component parts, the MetS was not a significant predictor of incident diabetes, except for EGIR in men [OR 2.1 (95% CI 1.2–3.7)].

Conclusions. A single fasting glucose measurement may be more effective and efficient than published definitions of the MetS or other risk constructs in predicting incident diabetes. Diagnosis of the MetS did not confer increased risk for incident diabetes independent of its individual components, with an exception for EGIR in men. Given these results, debate surrounding the public health utility of a MetS diagnosis, at least for identification of incident diabetes, is required.

Introduction: IP and the Asia-Pacific ‘spaghetti bowl’ of free trade agreements

The contributions to this book show the strategies and policies of countries in the Asia-Pacific region that have to grapple with international standard setting in what has been called the ‘spaghetti bowl’ of criss-crossing free trade agreements. The chapters show how intellectual property is just one among many political and economic factors that are used in trade off discussions. It leads to an often considerable further raising of IP standards in those countries that agree to higher protection levels, often for reasons that have little to do with the provision of incentives for technological progress. A more nuanced picture of IP protection in Asia shows the different interests of high protection countries, ‘first’ and ‘second tier’ newly industrialized and industrializing countries and the rather peculiar position of Australia and New Zealand. The chapter introduces the contributions to this volume according to these various groups of countries and of international law and the political economy of the region.

Screen-based behaviors of children and cardiovascular risk factors

OBJECTIVE: To determine whether the amount of time spent in screen-based behaviors (SBBs; television viewing, computer use, and playing electronic games) is independently associated with individual and clustered cardiovascular disease (CVD) risk factors among elementary school children. STUDY DESIGN: Baseline data were used from 264 children (age 7-10 years) participating in the Transform-Us! cluster-randomized controlled trial. Time (h/d) spent in SBBs was obtained using a parent proxy-report questionnaire. Anthropometrics, blood pressure (BP), and lipids were measured using standard techniques. A clustered CVD risk score was calculated as the average of the standardized values of the subcomponents (waist circumference [WC], systolic BP, diastolic BP, and lipids). RESULTS: After adjusting for sex, parent education, physical activity (accelerometry), diet, and WC (when adiposity was not the outcome), television viewing time was positively associated with body mass index z-score (P = .002), WC (P = .02), and systolic BP (P = .05). Electronic games was positively associated with low density lipoprotein levels (P = .05), and total screen-time was positively associated with body mass index (P = .02). CONCLUSIONS: Differential associations were observed between types of SBBs and CVD risk factors, indicating that not all SBBs are adversely associated with obesity and CVD risk. There is a need to differentiate between types of SBBs when evaluating the CVD risk associated with screen behaviors in children. TRIAL REGISTRATION: International Standard Randomized Controlled Trial: ISRCTN83725066; Australian New Zealand Clinical Trials Registry: ACTRN12609000715279.

Uma análise do valor social considerado pelo Comitê de Pronunciamentos Contábeis à luz da teoria tridimensional do direito

Esta tese teve como objetivo identificar qual o valor social considerado pelo Comitê de Pronunciamentos Contábeis (CPC) na emissão de seus pronunciamentos contábeis: aproximação ou distanciamento das normas contábeis brasileiras às internacionais. A contabilidade mundial se encontra em um momento histórico, marcado pelo processo de convergência das normas contábeis e da criação de uma linguagem universal. No processo, cada país tem uma abordagem, que pode variar da convergência, onde os países mantêm suas instituições normativas, ao endosso, onde é efetuada uma tradução dos pronunciamentos contábeis. No Brasil, o processo é conduzido pelo CPC, formado sob a égide de seis instituições privadas brasileiras, cada uma representando um diferente grupo de agentes econômicos. O CPC emite um pronunciamento, que entra em audiência pública por no mínimo 30 dias. A nova versão é resultado da análise das sugestões recebidas. Utilizamos na tese a Teoria Tridimensional do Direito, de Miguel Reale, composta por norma, fato e valor, que estão sempre presentes e correlacionados de maneira funcional e dialética, e sofrem interferência do Poder, que determina quais os valores positivos, a serem preservados, e quais os valores negativos, a serem proibidos. Foram utilizados os pronunciamentos contábeis emitidos pelo CPC no que diz respeito a Conceituação Geral e Evidenciação, antes e depois da audiência pública, a norma internacional em que se baseia o pronunciamento brasileiro e as sugestões recebidas pelo CPC sobre os pronunciamentos contábeis. Os resultados apontam para uma forte associação entre sugestões que tinham como finalidade a aproximação das normas internacionais e a aceitação por parte do CPC. Além disso, os atores envolvidos no processo passam a aceitar a aproximação dos pronunciamentos contábeis brasileiros aos internacionais como realidade e aprenderam que o caminho para modificação de algum ponto do pronunciamento brasileiro é a alteração do pronunciamento do IASB.

Ambiente computacional paradesenvolvimento de aplicações de controladores lógicos programáveis baseado em linguagens SFC e ST

This work proposes an environment for programming programmable logic controllers applied to oil wells with BCP type method of artificially lifting. The environment will have an editor based in the diagram of sequential functions for programming of PLCs. This language was chosen due to the fact of being high-level and accepted by the international standard IEC 61131-3. The use of these control programs in real PLC will be possible with the use of an intermediate level of language based on XML specification PLCopen T6 XML. For the testing and validation of the control programs, an area should be available for viewing variables obtained through communication with a real PLC. Thus, the main contribution of this work is to develop a computational environment that allows: modeling, testing and validating the controls represented in SFC and applied in oil wells with BCP type method of artificially lifting

Digital radiography using digital detector arrays fulfills critical applications for offshore pipelines

Digital radiography in the inspection of welded pipes to be installed under deep water offshore gas and oil pipelines, like a presalt in Brazil, in the paper has been investigated. The aim is to use digital radiography for nondestructive testing of welds as it is already in use in the medical, aerospace, security, automotive, and petrochemical sectors. Among the current options, the DDA (Digital Detector Array) is considered as one of the best solutions to replace industrial films, as well as to increase the sensitivity to reduce the inspection cycle time. This paper shows the results of this new technique, comparing it to radiography with industrial films systems. In this paper, 20 test specimens of longitudinal welded pipe joints, specially prepared with artificial defects like cracks, lack of fusion, lack of penetration, and porosities and slag inclusions with varying dimensions and in 06 different base metal wall thicknesses, were tested and a comparison of the techniques was made. These experiments verified the purposed rules for parameter definitions and selections to control the required digital radiographic image quality as described in the draft international standard ISO/DIS 10893-7. This draft is first standard establishing the parameters for digital radiography on weld seam of welded steel pipes for pressure purposes to be used on gas and oil pipelines.

Um estudo sobre a relação do sistema de gestão ambiental ISO 14001 com a adoção de procedimentos de produção mais limpa em empresas industriais brasileiras

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Criador e criatura: os Estados Unidos e a Organização Mundial do Comércio (OMC)

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Avaliação do nível de suscetibilidade de linhagens de Aedes aegypti (Díptera: Culicidae) aos inseticidas utilizados para seu controle

Pós-graduação em Saúde Coletiva - FMB

Uranium-lead dating method at the Pará-Iso isotope geology laboratory, UFPA, Belém – Brazil

ABSTRACT: Analytical procedures for U-Pb isotope dilution analyses at the Pará-Iso isotope geology laboratory of the Federal University of Pará (UFPA) are described in detail. The procedures are applied to zircon, titanite, rutile, apatite, columbite-tantalite and whole rock. Reagent preparation and chemical processing are done in clean-room conditions. Samples are dissolved using Teflon™ microcapsules in steel jacket Teflon™ Parr Instrument™ bomb or Teflon™ screw cap containers. U and Pb are separated using anion exchange AG 1x8 resin columns. Typical blanks for mineral sample amounts of 0.01 to 1.0 mg are less than 1 pg U and 20-30 pg Pb. Isotope analysis of the U and Pb from the same filament are carried out using a Finnigan MAT 262 mass-spectrometer in static and dynamic modes. The current analytical level is demonstrated on analyses of international standard zircon 91500 with three different ²³⁵U-²⁰⁵Pb and ²³⁵U-²⁰⁸Pb isotope tracers and whole rock standards. Results of analyses of two zircon samples are also presented.

Estudo do comportamento térmico e eletroquímico do sistema 'PT 'RH' 15%- 'HG/CU'

Pós-graduação em Química - IQ

A representação da informação do documento de arquivo: perspectivas metodológicas para elaboração de pontos de acesso

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Levantamento para a implantação de um sistema de gestão da qualidade segundo a norma NBR ISO/IEC 17025:2005 no Laboratório de celulose e papel da UNESP-Itapeva

The aim of this study is to perform a situational analysis of the Laboratory of pulp and paper-UNESP ITAPEVA for conducting proposal the accreditation according to ISO / IEC 17025:2005. The ISO / IEC 17025 establishes the criteria for those laboratories wishing to demonstrate their technical competence, which have an effective quality system and are able to generate technically valid results, establishing a single international standard for certifying the competence of laboratories to carry tests and / or calibrations, including sampling. The case study was conducted on laboratory Pulp and Paper Universidade Estadual Paulista (UNESP), campus Itapeva, where we compared the views of the technician responsible for the laboratory and a regular user. The generated conclusion is that the laboratory is unable to initiate an accreditation process, because it fails the requirements such as quality manual, register of subcontractors, research of customer satisfaction, schedule of internal audits, schedule for completion of critical analysis, profile of the functions required, functions current description, documentation of technical requirements for accommodation and environmental conditions, calibration programs, equipment calibration program, programs calibration standards and reports and / or certificate of test and / or calibration, that are in accordance with ISO / IEC 17025:2005, beyond that there is not the possibility to develop and implement a quality system without the commitment of everyone involved, regardless of the functional hierarchy