950 resultados para internal audit function


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Chimeric genomes of poliovirus (PV) have been constructed in which the cognate internal ribosomal entry site (IRES) element was replaced by genetic elements of hepatitis C virus (HCV). Replacement of PV IRES with nt 9-332 of the genotype Ib HCV genome, a sequence comprising all but the first eight residues of the 5' nontranslated region (5'NTR) of HCV, resulted in a lethal phenotype. Addition of 366 nt of the HCV core-encoding sequence downstream of the HCV 5'NTR yielded a viable PV/HCV chimera, which expressed a stable, small-plaque phenotype. This chimeric genome encoded a truncated HCV core protein that was fused to the N terminus of the PV polyprotein via an engineered cleavage site for PV proteinase 3CPpro. Manipulation of the HCV core-encoding sequence of this viable chimera by deletion and frameshift yielded results suggesting that the 5'-proximal sequences of the HCV open reading frame were essential for viability of the chimera and that the N-terminal basic region of the HCV core protein is required for efficient replication of the chimeric virus. These data suggest that the bona fide HCV IRES includes genetic information mapping to the 5'NTR and sequences of the HCV open reading frame. PV chimeras replicating under translational control of genetic elements of HCV can serve to study HCV IRES function in vivo and to search for anti-HCV chemotherapeutic agents.

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We have developed a system to transcribe the yeast 5S rRNA gene in the absence of the transcription factor TFIIIA. A long transcript was synthesized both in vitro and in vivo from a hybrid gene in which the tRNA-like promoter sequence of the RPR1 gene was fused to the yeast 5S RNA gene. No internal initiation directed by the endogenous 5S rDNA promoter or any processing of the hybrid transcript was observed in vitro. Yeast cells devoid of transcription factor TFIIIA, which, therefore, could not synthesize any 5S rRNA from the endogenous chromosomal copies of 5S rDNA, could survive if they carried the hybrid RPR1-5S construct on a multicopy plasmid. In this case, the only source of 5S rRNA was the precursor RPR1-5S transcript that gave rise to two RNA species slightly larger than wild-type 5S rRNA. This establishes that the only essential function of TFIIIA is to promote the synthesis of 5S rRNA. However, cells devoid of TFIIIA and surviving with these two RNAs grew more slowly at 30 degrees C compared with wild-type cells and were thermosensitive at 37 degrees C.

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O presente Relatório Detalhado de Atividade Profissional é apresentado no âmbito da obtenção do Grau de Mestre dos Oficiais do Exército licenciados pré-Bolonha pela Academia Militar na Área específica de Administração Militar. A sua redação e estruturação tem por base o definido na NEP 520 e NEP 517/1ª da AM, para esta tipologia de trabalhos, tendo o autor, optado por desenvolver um tema no âmbito da sua atividade profissional, considerado como pioneiro e inovador. O Tenente-Coronel de Administração Militar do Exército Português, Luís Miguel Gonçalves, nasceu a 25 de Novembro de 1971. Do seu percurso académico e formativo, consta frequência pré-Universitária, em estabelecimento militar de ensino, no Instituto Militar dos Pupilos do Exército, na área de Contabilidade e Administração; a Licenciatura em Ciências Militares, na especialidade de Administração Militar, pela Academia Militar, em 1995, com a Classificação final de 13,58 valores; o tirocínio para Oficiais de Administração Militar, com a nota final de 15,38 valores; o Curso de Operações Irregulares, tendo obtido a classificação de 17,67 valores; o Curso de Promoção a Capitão, com 16,63 valores; e o Curso de Promoção a Oficial Superior do Instituto de Altos Estudos Militares, com a classificação final de 14,50 valores. No âmbito da formação de pós-graduação, tem averbado créditos no módulo de Metodologia de Investigação Cientifica, pela Academia Militar, no Ano Letivo 2013/14, com a classificação final de 16,00 valores. Para além destes, o Environmental Course For Portugal – NATO School/ SHAPE; formação em Gestão de Projetos/ Exército - Microsoft Enterprise Project Management; o Curso de Formação Pedagógica Inicial de Formadores do Instituto de Emprego e Formação Profissional, com Homologação das Competências Pedagógicas; e vários certificados de formações no âmbito da Contabilidade, Administração, Finanças Públicas e Auditorias Financeiras, atribuídas pela Direção de Finanças do Exército e pelo Instituto de Gestão e Administração Pública do Porto. Ao longo dos 25 anos de serviço prestado ao Exército Português, como Oficial de Administração Militar, desempenhou diversos cargos e funções de Comando e Chefia, em várias UEO, nas áreas setoriais e funcionais, da formação, da instrução, da componente operacional, da logística, do pessoal, das finanças públicas, das inspeções e auditorias, da gestão e da Administração Militar. Atualmente o Tenente-Coronel Miguel Gonçalves, desempenha as Funções de Comandante de Batalhão na Escola dos Serviços. Para além dos cargos e funções averbadas no seu Curriculum Vitae detalhado, constituiu em 1996 o Núcleo Logístico de Projeção, Implantação, Acompanhamento e Ajuda Técnica no âmbito do emprego dos meios táticos e operacionais da Área de Responsabilidade FND/ IFOR na Bósnia-Herzegovina (Jugoslávia). Tem publicado na Revista da Administração Militar, vários artigos no âmbito da logística operacional, na função de combate Apoio de Serviços. Na área da formação, foi orientador e supervisor de vários trabalhos, individuais e de grupo aos cursos de promoção a capitão; e constitui-se como elemento primariamente responsável pelo planeamento e implementação dos primeiros cursos no Exército, com formação certificado pela Agência Nacional para a Qualificação e Ensino Profissional, I.P., do Sistema Nacional de Qualificações, certificação inserida no Catálogo Nacional de Qualificações. Na área Inspetiva, integrou várias equipas de Inspeção-Geral do Exército, como inspetor responsável pelas áreas de Logística e Finanças, bem como as de Inspetor, para a área dos recursos humanos – Despesas com Pessoal, nas equipas de inspeção do Comando do Pessoal do Exército. No desempenho das funções de Auditor Financeiro do Centro de Finanças do Comando do Pessoal, realizou diversas auditorias financeiras às UEO do Comando do Pessoal, na sua dependência, tendo desenvolvido e implementado um sistema pioneiro e inovador de monitorização e controlo interno, de auditorias “Online” com análise e reporte mensal, às contas das UEO do Comando do Pessoal, tendo em vista a validação das Demonstrações Financeiras para a Conta de Gerência Anual do Exército. A escolha do tema, “O Controlo Interno e a implementação de Auditorias Online no SAFEx em contexto de e-Governance: Tecnologias, desafios e oportunidades” surge na sequência da implementação destes procedimentos pelo autor, numa altura em que o Exército entrava em operativo com o Sistema Integrado de Gestão (SIG/DN), tendo sido à data reconhecido publicamente pelo TGEN Comandante do Pessoal do Exército, como sendo um procedimento inovador, com notáveis vantagens para a eficiência e eficácia do sistema administrativo-financeiro do Comando do Pessoal e consequentemente do Exército.

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"This material was compiled by the Audit Division, National Office for Orientation of Management Officials in the national, regional and district offices of the Audit Information Management System (AIMS)."

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Thesis (Ph.D.)--University of Washington, 2016-06

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Background: Doctors referring patients to consultant physicians seek reply letters which both educate and assist in ongoing patient management. Highly desirable attributes in specialist letters include clearly stated and justified: (i) diagnostic formulations, (ii) management regimens, (iii) use of clinical investigations, (iv) prog-nostic statements, (v) contingency plans and (vi) follow-up arrangements. Aim: To explicitly evaluate the quality of reply letters for new patients referred to clinics at a tertiary teaching hospital. Methods: Letters were sampled from outpatient clinics of 10 different medical specialties at Princess Alexandra Hospital in Brisbane, Australia. Reply letters for new patient referrals between 1 August 2000 and 31 October 2000 were retrieved, from which data were abstracted to calculate the proportion of letters satisfying prespecified quality attributes. Results: Of 297 new patient referrals, reply letters were retrieved for 204 (69%). Of these, 147 (72%) referrals were accompanied by a referral letter, mostly (113/147; 77%) from general practitioners. For 120 referrals involving diagnostic issues, 69 (56%) letters stated a diagnostic formulation. Of 114 letters recommending further clinical investigations, 61 (53%) described a rationale for such testing. In 125 cases where therapy was a key issue, 83 (66%) letters recommended changes to current treatment for which reasons were specified in 46 (55%) cases, and contingency plans provided in 13 (16%). Prognosis was mentioned in only 18 (9%) cases. Follow-up arrangements were detailed in 123 (60%) letters. Assessments of patient understanding and likely adherence to therapy were stated in less than 15% of -letters. Conclusions: Opportunities exist for improving quality of consultant physicians' reply letters in terms of greater use of problem lists, contingency plans, prognostic statements and patient-centred assessments, as well as more frequent enunciation of consultants' reasoning behind requests for further tests and changes to current management. Use of structured letter templates may facilitate more consistent inclusion of key information to referring doctors.

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Study Design. An operator blinded dual modality trial of measurement of the abdominal muscles during drawing-in of the abdominal wall. Objectives. 1) To investigate, using magnetic resonance imaging (MRI), the function of the transversus abdominis muscle bilaterally during a drawing-in of the abdominal wall. 2) To validate the use of real-time ultrasound imaging as a measure of the deep abdominal muscle during a drawing-in of the abdominal wall. Summary of Background Data. Previous research has implicated the deep abdominal muscle, transversus abdominis, in the support and protection of the spine and provided evidence that training this muscle is important in the rehabilitation of low back pain. One of the most important actions of the transversus abdominis is to draw-in the abdominal wall, and this action has been shown to stiffen the sacroiliac joints. It is hypothesized that in response to a draw in, the transversus abdominis muscle forms a deep musculofascial corset and that MRI could be used to view this corset and verify its mechanism of action on the lumbopelvic region. Methods. Thirteen healthy asymptomatic male elite cricket players aged 21.3 +/- 2.1 years were imaged using MRI and ultrasound imaging as they drew in their abdominal walls. Measurements of the thickness of the transversus abdominis and internal oblique muscles and the slide of the anterior abdominal fascia were measured using both MRI and ultrasound. Measurement of the whole abdominal cross-sectional area (CSA) was conducted using MRI. Results. Results of the MRI demonstrated that, as a result of draw-in, there was a significant increase in thickness of the transversus abdominis (P < 0.001) and the internal oblique muscles (P < 0.001). There was a significant decrease in the CSA of the trunk (P < 0.001). The mean slide ( +/- SD) of the anterior abdominal fascia was 1.54 +/- 0.38 cm for the left side and 1.48 +/- 0.35 cm for the right side. Ultrasound measurements of muscle thickness of both transversus abdominis and the internal oblique, as well as fascial slide, correlated with measures obtained using MRI (interclass correlations from 0.78 to 0.95). Conclusions. The MRI results demonstrated that during a drawing-in action, the transversus abdominis contracts bilaterally to form a musculofascial band that appears to tighten (like a corset) and most likely improves the stabilization of the lumbopelvic region. Real-time ultrasound imaging can also be used to measure changes in the transversus abdominis during the draw-in maneuver.

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Objective: To assess the impact of structured diabetes care in a rural general practice. Design and setting: A cohort study of structured diabetes care (care plans, multidisciplinary involvement and regular patient recall) in a large general practice in a medium-sized Australian rural town. Medical care followed each doctor's usual practice. Participants: The first 404 consecutive patients with type 2 diabetes who consented to take part in the program were evaluated 24 months after enrolment in July 2002 to December 2003. Main outcome measures: Change in cardiovascular disease risk factors (waist circumference, body mass index, serum lipid levels, blood pressure); change in indicators of risks associated with poorly controlled diabetes (glycated haemoglobin [HbA1(c]) concentration, foot lesions, clinically significant hypoglycaemia); change in 5-year cardiovascular disease risk. Results: Women had a lower 5-year risk of a cardiovascular event at enrolment than men. Structured care was associated with statistically significant reductions in mean cardiovascular disease risk factors (waist circumference, -2.6 cm; blood pressure [systolic, -3 mmHg; diastolic -7 mmHg]; and serum lipid levels [total cholesterol, -0.5 mmol/L; HDL cholesterol, 0.02 mmol/L; LDL cholesterol, -0.4 mmol/L; triglycerides, -0.3 mmol/L]); and improvements in indicators of diabetic control (proportion with severe hypoglycaemic events, -2.2%; proportion with foot lesions, -14%). The greatest improvements in risk factors occurred in patients with the highest calculated cardiovascular risk. There was a statistically significant increase in the proportion of patients with ideal blood pressure (systolic,

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How does the non-executant state ensure that its agents are fulfilling their obligations to deliver nationally determined policies? In the case of elected local government in England and Wales, this function is carried out by the Audit Commission (AC) for Local Authorities and the Health Service for England and Wales. Since being established in 1983, it is the means by which local authorities are held to account by central government, both for its own purposes and on behalf of other interested stakeholders. Although the primary function of the AC is to ensure that local authorities are fulfilling their obligations, it does so by using different methods. By acting as a regulator, an independent expert, an opinion former and a mediator, the AC steers local authorities to ensure that they are compliant with the regulatory regime and are implementing legislation properly.

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Recently, there has been a considerable research activity in extending topographic maps of vectorial data to more general data structures, such as sequences or trees. However, the representational capabilities and internal representations of the models are not well understood. We rigorously analyze a generalization of the Self-Organizing Map (SOM) for processing sequential data, Recursive SOM (RecSOM [1]), as a non-autonomous dynamical system consisting off a set of fixed input maps. We show that contractive fixed input maps are likely to produce Markovian organizations of receptive fields o the RecSOM map. We derive bounds on parameter $\beta$ (weighting the importance of importing past information when processing sequences) under which contractiveness of the fixed input maps is guaranteed.

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This paper investigates the associations between audit pricing and multidimensional characteristics of local governments by using a sample of Greek municipalities. The Greek institutional setting is interesting because it is politically pluralistic. Moreover, independent auditors appointed through a bid process exclusively perform the audits. Our results suggest a considerable variation on audit fees which is mainly driven by politically related factors indicating the importance of relevant theoretical anticipations in audit pricing in the public sector. Agency costs appear strong enough to explain audit pricing. We also confirm prior findings on the significance of audit complexity and size. Results also suggest that audit fees are reduced when an internal team dedicated to accrual accounting is appointed. Therefore, our conclusions offer practical implications for policy setters and regulators in the public sector in relation to audit quality.

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This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management.

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Internal quantum efficiency (IQE) of a blue high-brightness InGaN/GaN light-emitting diode (LED) was evaluated from the external quantum efficiency measured as a function of current at various temperatures ranged between 13 and 440 K. Processing the data with a novel evaluation procedure based on the ABC-model, we have determined the temperature-dependent IQE of the LED structure and light extraction efficiency of the LED chip. Separate evaluation of these parameters is helpful for further optimization of the heterostructure and chip designs. The data obtained enable making a guess on the temperature dependence of the radiative and Auger recombination coefficients, which may be important for identification of dominant mechanisms responsible for the efficiency droop in III-nitride LEDs. Thermal degradation of the LED performance in terms of the emission efficiency is also considered.

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Internal quantum efficiency (IQE) of a high-brightness blue LED has been evaluated from the external quantum efficiency measured as a function of current at room temperature. Processing the data with a novel evaluation procedure based on the ABC-model, we have determined separately IQE of the LED structure and light extraction efficiency (LEE) of UX:3 chip. Full text Nowadays, understanding of LED efficiency behavior at high currents is quite critical to find ways for further improve­ment of III-nitride LED performance [1]. External quantum ef­ficiency ηe (EQE) provides integral information on the recom­bination and photon emission processes in LEDs. Meanwhile EQE is the product of IQE ηi and LEE ηext at negligible car­rier leakage from the active region. Separate determination of IQE and LEE would be much more helpful, providing correla­tion between these parameters and specific epi-structure and chip design. In this paper, we extend the approach of [2,3] to the whole range of the current/optical power variation, provid­ing an express tool for separate evaluation of IQE and LEE. We studied an InGaN-based LED fabricated by Osram OS. LED structure grown by MOCVD on sapphire substrate was processed as UX:3 chip and mounted into the Golden Dragon package without molding. EQE was measured with Labsphere CDS-600 spectrometer. Plotting EQE versus output power P and finding the power Pm corresponding to EQE maximum ηm enables comparing the measurements with the analytical rela­tionships ηi = Q/(Q+p1/2+p-1/2) ,p = P/Pm , and Q = B/(AC) 1/2 where A, Band C are recombination constants [4]. As a result, maximum IQE value equal to QI(Q+2) can be found from the ratio ηm/ηe plotted as a function of p1/2 +p1-1/2 (see Fig.la) and then LEE calculated as ηext = ηm (Q+2)/Q . Experimental EQE as a function of normalized optical power p is shown in Fig. 1 b along with the analytical approximation based on the ABC­model. The approximation fits perfectly the measurements in the range of the optical power (or operating current) variation by eight orders of magnitude. In conclusion, new express method for separate evaluation of IQE and LEE of III-nitride LEDs is suggested and applied to characterization of a high-brightness blue LED. With this method, we obtained LEE from the free chip surface to the air as 69.8% and IQE as 85.7% at the maximum and 65.2% at the operation current 350 rnA. [I] G. Verzellesi, D. Saguatti, M. Meneghini, F. Bertazzi, M. Goano, G. Meneghesso, and E. Zanoni, "Efficiency droop in InGaN/GaN blue light-emitting diodes: Physical mechanisms and remedies," 1. AppL Phys., vol. 114, no. 7, pp. 071101, Aug., 2013. [2] C. van Opdorp and G. W. 't Hooft, "Method for determining effective non radiative lifetime and leakage losses in double-heterostructure las­ers," 1. AppL Phys., vol. 52, no. 6, pp. 3827-3839, Feb., 1981. [3] M. Meneghini, N. Trivellin, G. Meneghesso, E. Zanoni, U. Zehnder, and B. Hahn, "A combined electro-optical method for the determination of the recombination parameters in InGaN-based light-emitting diodes," 1. AppL Phys., vol. 106, no. II, pp. 114508, Dec., 2009. [4] Qi Dai, Qifeng Shan, ling Wang, S. Chhajed, laehee Cho, E. F. Schubert, M. H. Crawford, D. D. Koleske, Min-Ho Kim, and Yongjo Park, "Carrier recombination mechanisms and efficiency droop in GalnN/GaN light-emitting diodes," App/. Phys. Leu., vol. 97, no. 13, pp. 133507, Sept., 2010. © 2014 IEEE.