964 resultados para Matter paragraphs in audit reports


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A sequential batch reactor with suspended biomass and useful volume of 5 L was used in the removal of nutrients and organic matter in workbench scale under optimal conditions obtained by central composite rotational design (CCRD), with cycle time (CT) of 16 h (10.15 h, aerobic phase, and 4.35 h, anoxic phase) and carbon: nitrogen ratio (COD/NO2--N+NO3--N) equal to 6. Complete cycles (20), nitrification followed by denitrification, were evaluated to investigate the kinetic behavior of degradation of organic (COD) and nitrogenated (NH4+-N, NO2--N and NO3--N) matter present in the effluent from a bird slaughterhouse and industrial processing facility, as well as to evaluate the stability of the reactor using Shewhart control charts of individual measures. The results indicate means total inorganic nitrogen (NH4+-N+NO2- -N+NO3--N) removal of 84.32±1.59% and organic matter (COD) of 53.65±8.48% in the complete process (nitrification-denitrification) with the process under statistical control. The nitrifying activity during the aerobic phase estimated from the determination of the kinetic parameters had mean K1 and K2 values of 0.00381±0.00043 min-1 and 0.00381±0.00043 min-1, respectively. The evaluation of the kinetic behavior of the conversion of nitrogen indicated a possible reduction of CT in the anoxic phase, since removals of NO2--N and NO3--N higher than 90% were obtained with only 1 h of denitrification.

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This paper sought to evaluate the behavior of an upflow Anaerobic-Aerobic Fixed Bed Reactor (AAFBR) in the treatment of cattle slaughterhouse effluent and determine apparent kinetic constants of the organic matter removal. The AAFBR was operated with no recirculation (Phase I) and with 50% of effluent recirculation (Phase II), with θ of 11h and 8h. In terms of pH, bicarbonate alkalinity and volatile acids, the results indicated the reactor ability to maintain favorable conditions for the biological processes involved in the organic matter removal in both operational phases. The average removal efficiencies of organic matter along the reactor height, expressed in terms of raw COD, were 49% and 68% in Phase I and 54% and 86% in Phase II for θ of 11h and 8h, respectively. The results of the filtered COD indicated removal efficiency of 52% and k = 0.0857h-1 to θ of 11h and 42% and k = 0.0880h-1 to θ of 8h in the Phase I. In Phase II, the removal efficiencies were 59% and 51% to θ of 11h and 8h, with k = 0.1238h-1 and k = 0.1075 h-1, respectively. The first order kinetic model showed good adjustment and described adequately the kinetics of organic matter removal for θ of 11h, with r² equal to 0.9734 and 0.9591 to the Phases I and II, respectively.

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Suomalaisessa oikeusjärjestelmässä yrityssaneerauksen organisaatio koostuu pääosin kohdeyrityksestä, selvittäjästä ja velkojista. Selvittäjällä on lain mukaan mahdollisuus teettää tilintarkastajalla kohdeyrityksen toimintaan ja hallintoon liittyvä erityistarkastus saneerausmenettelyä edeltävältä ajalta. Saneeraukseen liittyvää erityistarkastusta kutsutaan myös nimellä saneeraustarkastus. Tutkielma käsittelee yrityssaneerausmenettelyn yhteydessä tehtävän saneeraustarkastuksen funktiota ja tarkastuksen lopputuloksena syntyvän tarkastuskertomuksen sisältöä. Tutkielman tarkoitus on selvittää mitä tehtävää saneeraustarkastus palvelee, mitä lisäarvoa saneeraustarkastus tuottaa selvittäjälle ja velkojille, sekä minkälainen tulisi olla tarkastuskertomuksen sisältö. Tutkielma pohjautuu kvalitatiiviseen kyselytutkimukseen, jossa vastaajina ovat toimineet 21 selvittäjää ja 28 velkojaa. Tutkimuksen perusteella velkojilla ja selvittäjillä on pitkälti samanlainen näkemys yrityssaneeraukseen liittyvän erityistarkastuksen funktiosta ja sisällöstä. Molemmat intressiryhmät katsoivat, että kohdeyhtiön vastuuhenkilöiden toimien selvittäminen, etenkin jos kohdeyhtiö ei nauti intressitahojen täyttä luottamusta, tuottaa paljon lisäarvoa. Luottamus kohdeyhtiöön on ratkaisevassa asemassa myös saneeraustarkastuksen tarvetta harkittaessa. Selkeimmäksi eroksi selvittäjien ja velkojien vastausten välil-lä muodostui ainoastaan syy jättää saneeraustarkastus teettämättä. Selvittäjien mielestä todennäköisin syy jättää saneeraustarkastus teettämättä on velallisen varojen puute, kun taas velkojien mielestä todennäköisin syy jättää saneeraustarkastus teettämättä on luottamus velalliseen. Tutkimuksen mukaan saneeraustarkastuskertomukset ovat sisältönsä puolesta korkealaatuisia. Kertomuksia tulisi kuitenkin kehittää tiiviimpään muotoon ilman kattavaa raporttiosuutta, sekä vain merkittäväksi arvioidut havainnot tulisi dokumentoida liiteaineistoon. Vastanneiden mielestä kolme tärkeintä saneeraustarkastuksen laadun mittaria ovat tärkeysjärjestyksessä hinta-laatu-suhde, laadukas raportointi ja nopea toimitusvarmuus. Kaksi tärkeintä laadun kriteeriä vaikuttavat myös eniten saneeraustarkastuksen tekijän valintaan.

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Understanding the trust in organisations and the business relationships have been an emerging trend in past years. Researchers and executives and subject matter experts in companies have recognised the importance of managing the trust in inter-organisational relationships. Further, the interest both in academia and in business has raised an interest to under-stand dyadic relationships. The objective of this thesis was to examine trust in inter-organisational and inter-personal dyadic relationships. Trust and the dyadic relationships were analysed in information technolo-gy services and outsourcing industry. Dyads were established between the supplier company operating in the industry and its customers. The empiric part of the study was carried out by an email survey that was sent to 331 respondents resulting with effective response rate of 48.7 per cent. Statistical analyses were applied to analyse the data sample. In general, results indicated reputation, trustworthiness, capability and collaboration in dyadic trust relationships. Experience grown in duration of the relationship affected the trust positively. No drastic differences in trust were recognised when comparing supplier and customer responses.

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Tutkimuksessa selvitetään tilintarkastajien kokemuksia ja havaintoja kansainvälisen tilintarkastusstandardi ISA 570 vaikutuksista tilintarkastusraportointiin ja taustatekijöitä, jotka vaikuttavat tilintarkastajan toiminnan jatkuvuudesta lausumiseen. Kirjallisuuskatsauksessa perehdytään tilintarkastuksen ja toiminnan jatkuvuuden aiempaan kirjallisuuteen ja tutkimukseen. Toiminnan jatkuvuutta tarkastellaan tilintarkastajan näkökulmasta huomioiden aihealueen lait ja säädökset sekä siihen liittyvät tilintarkastuksen teoriat kuten päämies- agentti- teoria. Empiirisessä osiossa tutkitaan haastattelututkimuksella mitkä kaikki tekijät vaikuttavat tilintarkastajan lausuntoon tai lausumattomuuteen toiminnan jatkuvuudesta. Aineisto kerättiin haastattelututkimuksella keväällä 2013. Tutkimuksessa nousi esiin, että taloudellisten aikojen heikentyminen ja yleisen huomion keskittyminen tilintarkastusvastuisiin ovat vaikuttaneet tilintarkastajan toiminnan jatkuvuutta koskevaan lausuntoon enemmän kuin aikaisemmat oikeudelliset tapaukset tai itse standardin ISA 570 lanseeraus vuonna 2009. Tutkimustulokset vahvistivat, että toiminnan jatkuvuuden antaminen on aina useiden tekijöiden summa, johon vaikuttaa muun muassa oikeudellisen uhan suuruus, asiakkuuden merkittävyys, tilintarkastajan etiikka ja lausunnon seuraukset. Tutkimuksessa tuli ilmi, että yleinen huomio toiminnan jatkuvuutta koskeviin asioihin on lisääntynyt eri sidosryhmien kuten rahoittajien toimesta.

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The relevance of the relationship between cardiac disease and depressive symptoms is well established. White matter hyperintensity, a bright signal area in the brain on T2-weighted magnetic resonance imaging scans, has been separately associated with cardiovascular risk factors, cardiac disease and late-life depression. However, no study has directly investigated the association between heart failure, major depressive symptoms and the presence of hyperintensities. Using a visual assessment scale, we have investigated the frequency and severity of white matter hyperintensities identified by magnetic resonance imaging in eight patients with late-life depression and heart failure, ten patients with heart failure without depression, and fourteen healthy elderly volunteers. Since the frontal lobe has been the proposed site for the preferential location of white matter hyperintensities in patients with late-life depression, we focused our investigation specifically on this brain region. Although there were no significant group differences in white matter hyperintensities in the frontal region, a significant direct correlation emerged between the severity of frontal periventricular white matter hyperintensity and scores on the Hamilton scale for depression in the group with heart failure and depression (P = 0.016, controlled for the confounding influence of age). There were no significant findings in any other areas of the brain. This pattern of results adds support to a relationship between cardiovascular risk factors and depressive symptoms, and provides preliminary evidence that the presence of white matter hyperintensities specifically in frontal regions may contribute to the severity of depressive symptoms in cardiac disease.

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Previous cross-sectional magnetic resonance imaging (MRI) studies of healthy aging in young adults have indicated the presence of significant inverse correlations between age and gray matter volumes, although not homogeneously across all brain regions. However, such cross-sectional studies have important limitations and there is a scarcity of detailed longitudinal MRI studies with repeated measures obtained in the same individuals in order to investigate regional gray matter changes during short periods of time in non-elderly healthy adults. In the present study, 52 healthy young adults aged 18 to 50 years (27 males and 25 females) were followed with repeated MRI acquisitions over approximately 15 months. Gray matter volumes were compared between the two times using voxel-based morphometry, with the prediction that volume changes would be detectable in the frontal lobe, temporal neocortex and hippocampus. Voxel-wise analyses showed significant (P < 0.05, family-wise error corrected) relative volume reductions of gray matter in two small foci located in the right orbitofrontal cortex and left hippocampus. Separate comparisons for males and females showed bilateral gray matter relative reductions in the orbitofrontal cortex over time only in males. We conclude that, in non-elderly healthy adults, subtle gray matter volume alterations are detectable after short periods of time. This underscores the dynamic nature of gray matter changes in the brain during adult life, with regional volume reductions being detectable in brain regions that are relevant to cognitive and emotional processes.

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The common bean (Phaseolus vulgaris L.) is a staple food in the Brazilian diet and represents the major source of dietary protein and other micronutrients and minerals. Despite the considerable protein concentration in beans, the food is considered of low biological value when compared to animal proteins and other plant protein sources. To improve the availability of protein in beans, enzymatic treatments were performed in four cultivars (ON, OPNS, TAL and VC3). The approach was a completely randomized design with four replicates. We used a 4 × 3 factorial arrangement (four cultivars and three treatments: treatment 1-addition of commercial protease (Trypsin 250, Difco), treatment 2-addition of protease from Bacillus sp., and treatment 3:-control without enzyme addition). The enzyme: substrate ratio was 5% w/w (amount of enzyme per total protein in bean flour). The approach was a completely randomized design with four replicates. A 4 × 3 factorial arrangement (four cultivars and three treatments, the same as those mentioned above) was used. The concentration of total protein (g.100 g-1 of dry matter) in the samples ranged from 16.94 to 18.06%, while the concentration of total phenolics was between 0.78 and 1.12% (g Eq. tannic acid.100 g-1 dry matter). The in vitro protein digestibility of enzymatically untreated bean flour (control) ranged from 47.30 to 56.17% based on the digestibility of casein. Concentrations of P, K, Ca, Mg, and Zn observed in the four cultivars tested were within the average values available in the literature. Treatment 2 with protease from Bacillus sp. induced decreases in the levels of Cu and Mn. The average Fe content increased in all bean flour samples when treated with proteases, reaching a maximum increase of 102% in the TAL flour treated with protease from Bacillus sp. The digestibility of all beans tested was significantly increased (p < 0.05) after the enzyme treatment. The greatest change was observed in the OPNS cultivar treated with protease from Bacillus sp., which increased its digestibility from 54.4% (control treatment) to 81.6%.

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Suuryritysten skandaalit ovat herättäneet huolenaiheita organisaatioiden tilintarkas-tuksen hallintajärjestelmistä. Tietokonepohjainen tilintarkastuksen tukijärjestelmä voi auttaa tilintarkastajaa suorittamaan valvontaa ja varmistuskokeita, tilinpäätöstietojen analysointia ja tarkistusta sekä jatkuvaa seurantaa ja tilintarkastusta. Tilintarkastuk-sen hallintaohjelmiston avulla voidaan tehostaa työnkulkua ja vähentää virheiden riskiä. Tämän tutkielman tavoitteena on tutkia sähköisen tukijärjestelmän käyttöä tilintarkastusprosessissa sekä tilintarkastukseen liittyvien riskien hallinnassa. Tavoit-teena on saada selville, miten sähköistä tukijärjestelmää käytetään hyväksi tilintar-kastusriskien hallitsemisessa osana tilintarkastusprosessia. Tutkimus on toteutettu laadullisena tutkimuksena. Tutkimuksen empiirinen aineisto koostuu neljästä teemahaastattelusta. Kaikki haastateltavat ovat samasta tilintar-kastusyhteisöstä. Teemahaastattelun aiheet on koottu aikaisemmissa tutkimuksissa esiinnousseista teemoista. Tutkielman empiiristen tutkimustulosten mukaan sähköiset järjestelmät ovat vaikut-taneet merkittävästi tilintarkastajan työhön. Järjestelmätarkastuksen avulla saadaan tarkastettua tehokkaasti suuria aineistomääriä, ja näin koko tarkastus nopeutuu. Laatuvaatimukset ovat kuitenkin kiristyneet, mikä osaltaan syö tehokkuutta. Järjes-telmätarkastajilla on käytössään monenlaisia sähköisiä tilintarkastuksen järjestel-miä, joilla voidaan hakea ja analysoida dataa asiakkaan järjestelmästä. Tämän jäl-keen tarkastajilla on mahdollisuus käydä läpi analysoitua dataa erilaisten raporttien muodossa. Järjestelmätarkastajien toimesta voidaan käydä läpi asiakkaan koko populaatio. Tämä osaltaan auttaa tilintarkastuksen riskienhallinnassa.

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Core samples of postglacial sediments and sediment surface samples from Shepherd Lake on the Bruce Peninsula, Harts Lake on the Canadian Shield, and two cores from Georgian Bay (core P-l in the western deep part and core P-7 in the eastern shallow part) have been analyzed for pH, grain size distribution, water content, bulk density, loss on ignition at 4500C and 11000 C, major oxides (Si02 ,A1203,!FeO,MgO,CaO, Na20,K20,Ti02 ,MnO and P205) and trace elements (Ba,Zr,Sr,y,S, Zn,Cu,Ni,Ce and Rb). The sediment in Georgian Bay are generally fine grained (fine silt to very fine silty clay) and the grain size decreases from the Canadian Shield (core p-7) towards the Bruce Peninsula (core P-l) along the assumed direction of sediment transport. This trend coincides with a decrease in sorting coefficient and an increase in roundness. Other physical characteristics, such as water content, bulk density and loss on ignition are positively correlated with the composition of sediments and their compaction, as well as with the energy of the depositional environment. Analyses of sediment surface samples from Shepherd Lake and Harts Lake indicate the influence of bedrock and surficial deposits in the watershed on pH condition that is also influenced by the organic matter content and probably I ! I man's activities. Organic matter content increases significantly in the surface sediment in these small lakes as a result of either natural eutrophication or anthropogenic organic loading. The extremely high organic matter content in Shepherd Lake sediment indicates rapid natural eutrophication in this closed basin and high biological productivity during postglacial time, probably due to high nutrient levels and shallow depth. The chemical composition of the Canadian Shield bedrock is positively correlated with the chemical characteristics of predominantly inorganic lake sediments that were derived from the Shield rocks by glacial abrasion and by postglacial weathering and erosion of both bedrock and surficial deposits. High correlation coefficients were found between organic matter in lake sediments and major oxides (Si02,AI203,.~FeO, MgO,CaO,K20 and MnO) , as well as some trace elements (Ba,Y, S,Zn,Cu,Ni and Rb). The chemical composition of sediments in Harts Lake and core P-7 in Georgian Bay on the Canadian Shield differs from the chemistry of sediments in Shepherd Lake and core P-l in Georgian Bay on the Bruce Peninsula. The difference between cores P-l and P-7 is indicated by values of Si02 , AI203 ,:LFeo,Mgo,CaO,Ba,Zr,Sr,y and S, and also by the organic matter content. This study indicates that the processes of sediment transport, depositional environment, weathering of the rocks and surficial deposits in the watershed, as well as chemical composition of source rocks all affect the chemical characteristics of lake sediments. The stratigraphic changes and variations in lake sediment chemistry with regard to major oxides, trace elements, and organic matter content are probably related to the history of glacial and postglacial lake stages of the Georgian Bay Region and, therefore, the geochemical data can make a useful contribution to a better understanding of the Late-Quaternary history of the Great Lakes.

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The present study explored processing strategies used by individuals when they begin to read c;l script. Stimuli were artificial words created from symbols and based on an alphabetic system. The words were.presented to Grade Nine and Ten students, with variations included in the difficulty of orthography and word familiarity, and then scores were recorded on the mean number of trials for defined learning variables. Qualitative findings revealed that subjects 1 earned parts of the visual a'nd auditory features of words prior to hooking up the visual stimulus to the word's name. Performance measures-which appear to affect the rate of learning were as follows: auditory short-term memory, auditory delayed short-term memory, visual delayed short- term memory, and word attack or decod~ng skills. Qualitative data emerging in verbal reports by the subjects revealed that strategies they pefceived to use were, graphic, phonetic decoding and word .reading.

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Metal Music as Critical Dystopia: Humans, Technology and the Future in 1990s Science Fiction Metal seeks to demonstrate that the dystopian elements in metal music are not merely or necessarily a sonic celebration of disaster. Rather, metal music's fascination with dystopian imagery is often critical in intent, borrowing themes and imagery from other literary and cinematic traditions in an effort to express a form of social commentary. The artists and musical works examined in this thesis maintain strong ties with the science fiction genre, in particular, and tum to science fiction conventions in order to examine the long-term implications of humanity's complex relationship with advanced technology. Situating metal's engagements with science fiction in relation to a broader practice of blending science fiction and popular music and to the technophobic tradition in writing and film, this thesis analyzes the works of two science fiction metal bands, VOlvod and Fear Factory, and provides close readings of four futuristic albums from the mid to late 1990s that address humanity's relationship with advanced technology in musical and visual imagery as well as lyrics. These recorded texts, described here as cyber metal for their preoccupation with technology in subject matter and in sound, represent prime examples of the critical dystopia in metal music. While these albums identify contemporary problems as the root bf devastation yet to come, their musical narratives leave room for the possibility of hope , allowing for the chance that dystopia is not our inevitable future.

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The goal of this study was to examine the change, over a two year period, in mothers' reports of children's challenging behaviour and family conflict as they relate to change in parenting hassles (stress) among families who have preschool children with and without communication delays. Forty-four parent-child dyads participated in this Family Resource Project study that was funded by the Canadian Language and Literacy Research Network. Thirty-one ofthese families had preschool children with communication delays and 13 children were identified as not having communication delays. Child behaviour was evaluated using the Oppositional Subscale and ADHD Index of the Conners Parent Rating Scale (CPRS-R:S), the Conflict Subscale ofthe Family Environment Scale was used to examine family conflict, and the Parent Hassles Scale was used to examine parental stress. Results showed that change in mothers' daily hassles was influenced by change in their preschool children's ADHD behaviour and change in family conflict. Change in child oppositional behaviour did not predict change in mothers' hassles scores.

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Formal amendments to the division of powers provisions of Canada's 1867 federal constitution have always proved difficult to achieve. However, since 1982, this task has become hopelessly unachievable. Modifications to, and adaptation of, the division of power has consequently been left to judges called upon to interpret sections 91 to 95 of the Constitution Act, 1867, and to executives officers of the central and regional governments as they negotiate intergovernmental agreements. The end result of theses two processes has been highly favourable to the central government. Courts have given a liberal interpretation to the central government's exclusive fields of jurisdiction. Moreover, the latter's spending power, unobstructed by the fragile legal framwork imposed under interprovincial agreements, has enabled it to encroach upon the exclusive heads of power of the provinces. As we will see, one of the main reason behind the Canadian constitutional stalemate, and for the recurrent isolation of Quebec - even where informal modification are concerned - is the different conceptions of Canadian federalism respectively held by Quebecers and by English Canadian.

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BACKGROUND: Increased intracranial pressure (ICP) worsens the outcome of acute liver failure (ALF). This study investigates the underlying pathophysiological mechanisms and evaluates the therapeutic effect of albumin dialysis in ALF with use of the Molecular Adsorbents Recirculating System without hemofiltration/dialysis (modified, M-MARS). METHODS: Pigs were randomized into three groups: sham, ALF, and ALF + M-MARS. ALF was induced by hepatic devascularization (time = 0). M-MARS began at time = 2 and ended with the experiment at time = 6. ICP, arterial ammonia, brain water, cerebral blood flow (CBF), and plasma inflammatory markers were measured. RESULTS: ICP and arterial ammonia increased significantly over 6 hrs in the ALF group, in comparison with the sham group. M-MARS attenuated (did not normalize) the increased ICP in the ALF group, whereas arterial ammonia was unaltered by M-MARS. Brain water in the frontal cortex (grey matter) and in the subcortical white matter at 6 hrs was significantly higher in the ALF group than in the sham group. M-MARS prevented a rise in water content, but only in white matter. CBF and inflammatory mediators remained unchanged in all groups. CONCLUSION: The initial development of cerebral edema and increased ICP occurs independently of CBF changes in this noninflammatory model of ALF. Factor(s) other than or in addition to hyperammonemia are important, however, and may be more amenable to alteration by albumin dialysis.