835 resultados para independent auditor


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Cloud computing is increasingly being adopted in different scenarios, like social networking, business applications, scientific experiments, etc. Relying in virtualization technology, the construction of these computing environments targets improvements in the infrastructure, such as power-efficiency and fulfillment of users’ SLA specifications. The methodology usually applied is packing all the virtual machines on the proper physical servers. However, failure occurrences in these networked computing systems can induce substantial negative impact on system performance, deviating the system from ours initial objectives. In this work, we propose adapted algorithms to dynamically map virtual machines to physical hosts, in order to improve cloud infrastructure power-efficiency, with low impact on users’ required performance. Our decision making algorithms leverage proactive fault-tolerance techniques to deal with systems failures, allied with virtual machine technology to share nodes resources in an accurately and controlled manner. The results indicate that our algorithms perform better targeting power-efficiency and SLA fulfillment, in face of cloud infrastructure failures.

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Embedded real-time systems often have to support the embedding system in very different and changing application scenarios. An aircraft taxiing, taking off and in cruise flight is one example. The different application scenarios are reflected in the software structure with a changing task set and thus different operational modes. At the same time there is a strong push for integrating previously isolated functionalities in single-chip multicore processors. On such multicores the behavior of the system during a mode change, when the systems transitions from one mode to another, is complex but crucial to get right. In the past we have investigated mode change in multiprocessor systems where a mode change requires a complete change of task set. Now, we present the first analysis which considers mode changes in multicore systems, which use global EDF to schedule a set of mode independent (MI) and mode specific (MS) tasks. In such systems, only the set of MS tasks has to be replaced during mode changes, without jeopardizing the schedulability of the MI tasks. Of prime concern is that the mode change is safe and efficient: i.e. the mode change needs to be performed in a predefined time window and no deadlines may be missed as a function of the mode change.

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O objetivo central deste estudo consiste em demonstrar de que forma o trabalho do auditor interno contribui no processo de gestão de riscos empresariais. Neste sentido, faz-se uma abordagem sobre o conceito de Auditoria Interna, sendo uma atividade destinada a acrescentar valor à organização na medida em que a auxilia na consecução dos seus objetivos, proporcionando-lhe informações oportunas e relevantes para a tomada de decisão. Faz também considerações ao Controlo Interno, no sentido de que as organizações vão sentir diferentes necessidades de controlo interno dependendo da sua dimensão e complexidade do negócio. O controlo interno é um processo desenvolvido pelos Orgãos de Gestão com o propósito de garantir uma segurança razoável no cumprimento dos objetivos estabelecidos. Cabe ao auditor interno auxiliar nesse sentido, ou seja, debruçar-se sobre a avaliação da adequação e eficiência do Sistema de Controlo Interno. Por fim é abordada a importância da Gestão do Risco, neste contexto as organizações têm como compromisso prioritário a implementação de mecanismos de avaliação e gestão dos riscos que possam afetar as suas operações e o cumprimento dos objetivos estratégicos definidos. A Auditoria Interna vai fornecer segurança acerca da eficácia das atividades de gestão do risco das organizações para assegurar que os principais riscos de negócio estão a ser geridos de forma apropriada bem como os sistemas de controlo interno estão a funcionar eficazmente. Ainda na gestão do risco é abordado o modelo COSO ERM, instrumento importante para as organizações na medida em que melhoram a performance e o desempenho dos controlos internos implementados e progridem para um processo de gestão do risco. Faz-se também uma breve referência sobre a Lei Sox, que veio promover uma profunda reforma na elaboração dos relatórios financeiros, no detalhe minucioso sobre os aspetos do controlo interno nas organizações e na transparência das informações divulgadas pelas organizações.

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Waveform tomographic imaging of crosshole georadar data is a powerful method to investigate the shallow subsurface because of its ability to provide images of pertinent petrophysical parameters with extremely high spatial resolution. All current crosshole georadar waveform inversion strategies are based on the assumption of frequency-independent electromagnetic constitutive parameters. However, in reality, these parameters are known to be frequency-dependent and complex and thus recorded georadar data may show significant dispersive behavior. In this paper, we evaluate synthetically the reconstruction limits of a recently published crosshole georadar waveform inversion scheme in the presence of varying degrees of dielectric dispersion. Our results indicate that, when combined with a source wavelet estimation procedure that provides a means of partially accounting for the frequency-dependent effects through an "effective" wavelet, the inversion algorithm performs remarkably well in weakly to moderately dispersive environments and has the ability to provide adequate tomographic reconstructions.

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ABSTRACT: q-Space-based techniques such as diffusion spectrum imaging, q-ball imaging, and their variations have been used extensively in research for their desired capability to delineate complex neuronal architectures such as multiple fiber crossings in each of the image voxels. The purpose of this article was to provide an introduction to the q-space formalism and the principles of basic q-space techniques together with the discussion on the advantages as well as challenges in translating these techniques into the clinical environment. A review of the currently used q-space-based protocols in clinical research is also provided.

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Tumor-initiating cells with stem cell properties are believed to sustain the growth of gliomas, but proposed markers such as CD133 cannot be used to identify these cells with sufficient specificity. We report an alternative isolation method purely based on phenotypic qualities of glioma-initiating cells (GICs), avoiding the use of molecular markers. We exploited intrinsic autofluorescence properties and a distinctive morphology to isolate a subpopulation of cells (FL1(+)) from human glioma or glioma cultures. FL1(+) cells are capable of self-renewal in vitro, tumorigenesis in vivo and preferentially express stem cell genes. The FL1(+) phenotype did not correlate with the expression of proposed GIC markers. Our data propose an alternative approach to investigate tumor-initiating potential in gliomas and to advance the development of new therapies and diagnostics.

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Metastases are responsible for most cancer-related deaths. One of the hallmarks of metastatic cells is increased motility and migration through extracellular matrixes. These processes rely on specific small GTPases, in particular those of the Rho family. Deleted in liver cancer-1 (DLC1) is a tumor suppressor that bears a RhoGAP activity. This protein is lost in most cancers, allowing malignant cells to proliferate and disseminate in a Rho-dependent manner. However, DLC1 is also a scaffold protein involved in alternative pathways leading to tumor and metastasis suppressor activities. Recently, substantial information has been gathered on these mechanisms and this review is aiming at describing the potential and known alternative GAP-independent mechanisms allowing DLC1 to impair migration, invasion, and metastasis formation.

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BACKGROUND: Earlobe crease (ELC) has been associated with cardiovascular diseases (CVD) or risk factors (CVRF) and could be a marker predisposing to CVD. However, most studies studied only a small number of CVRF and no complete assessment of the associations between ELC and CVRF has been performed in a single study. METHODS: Population-based study (n = 4635, 46.7 % men) conducted between 2009 and 2012 in Lausanne, Switzerland. RESULTS: Eight hundred six participants (17.4 %) had an ELC. Presence of ELC was associated with male gender and older age. After adjusting for age and gender (and medication whenever necessary), presence of ELC was significantly (p < 0.05) associated with higher levels of body mass index (BMI) [adjusted mean ± standard error: 27.0 ± 0.2 vs. 26.02 ± 0.07 kg/m(2)], triglycerides [1.40 ± 0.03 vs. 1.36 ± 0.01 mmol/L] and insulin [8.8 ± 0.2 vs. 8.3 ± 0.1 μIU/mL]; lower levels of HDL cholesterol [1.61 ± 0.02 vs. 1.64 ± 0.01 mmol/L]; higher frequency of abdominal obesity [odds ratio and (95 % confidence interval) 1.20 (1.02; 1.42)]; hypertension [1.41 (1.18; 1.67)]; diabetes [1.43 (1.15; 1.79)]; high HOMA-IR [1.19 (1.00; 1.42)]; metabolic syndrome [1.28 (1.08; 1.51)] and history of CVD [1.55 (1.21; 1.98)]. No associations were found between ELC and estimated cardiovascular risk, inflammatory or liver markers. After further adjustment on BMI, only the associations between ELC and hypertension [1.30 (1.08; 1.56)] and history of CVD [1.47 (1.14; 1.89)] remained significant. For history of CVD, further adjustment on diabetes, hypertension, total cholesterol and smoking led to similar results [1.36 (1.05; 1.77)]. CONCLUSION: In this community-based sample ELC was significantly and independently associated with hypertension and history of CVD.

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The objective of this thesis is to study the involvement of the Auditor General in the proposal, implementation and review of major public service reform initiatives during a period spanning nearly forty years, from the early 1960s to 2001 . This period began with the Glassco Commission and concludes at the end of the term in office of Auditor General Denis Desautels in 2001. It has been demonstrated throughout this work that the role of the OAG has varied, from proponent to critic, from instigator to reviewer. In the past forty years the OAG's mandate has changed to meet the requirements of critical analysis of government operations and this has been aptly demonstrated in the office's relationship to the issue of public service reform. It has been argued that many of the problems facing the public service are cultural in nature. Reform initiatives have taken on a number of various forms with each addressing a different set of priorities. However, there has been a great deal of consistency in the cultural values that these initiatives articulate. Throughout this thesis attention has been paid to values. Values define a culture and cultural change is required within the Canadian federal public service. How and when this cultural change will occur is but one question to be answered. During the period under consideration in this thesis the government undertook several significant public service reform initiatives. Those examined in this thesis include: The Royal Commission on Government Organization, The Special Committee on the Review of Personnel Management and the Merit Principle, The Royal Commission on Financial Management and Accountability, Increased Ministerial Authority and Accountability, Public Service 2000, Program Review and finally La Releve. The involvement, or interest, of the Auditor General's Office on the subject of public service reform is generally articulated through the means of its annual reports to Parliament although there have been supplementary undertakings on this issue. Such material relevant to this study include: Towards Better Governance: Public Service Reform in New Zealand (1984-94) and its Relevance to Canada and Reform in the Australian Public Service. Annual reports to Parliament include: "Values, Service and Performance," (1990), "Canada's Public Service Reform and Lessons Learned from Selected Jurisdictions," (1993), "Maintaining a Competent and Efficient Public Service," (1997), and "Expenditure and Work Force Reduction in Selected Departments,"

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The literature on the vice principalship characterizes the position as one filled with clerical record keeping and student discipline and paints a picture of role conflict and general discontent. Research suggests that vice principals desire to take on a more significant role, specifically a role in curriculum leadership. Using open-ended interviews, a focus group interview, document analysis, and my research journal, I have explored the work ofa group of vice principals who have taken on the role of curriculum leader in independent Christian elementary schools in Ontario. When asked to explain their understanding of curriculum, the participants referred to written programs of study. However, their leadership activities reveal a broader understanding of curriculum as something that is in fact dynamic in nature. This leadership is enabled and shaped by their middle position on staff that combines the authority of an administrator and the credibility of a teacher. Although this dual identity creates tension, it also provides opportunities for genuine curriculum leadership. As middle leaders, the participants in this study often pull together or connect elements of the curriculum (teachers, principals, and programs) that have become separated. Such connective leadership is characterized by transformational (Van Brummelen, 2002) tendencies. This research suggests that the further along the continuum one goes from the understanding of curriculum as planned (Eisner, 1994) to acknowledging a lived curriculum (Aoki, 1993), the more transformational one's leadership style becomes.

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The purpose of this study was to evaluate the oral health status of residents residing in 2 long-term care facilities and determine if dental hygiene education was required in order to improve their current oral health. The oral health status of 6 independent and 4 dependent individuals residing in 2 long-term care facilities was evaluated. In addition, the current oral health and disease prevention practices employed by 4 caregivers who were responsible for providing oral care to dependent residents in the long-term care facilities were evaluated. Furthermore, an evaluation of the oral care practices of independent residents who were responsible for providing their own care was conducted. Finally, the challenges that caregivers and independent residents faced when performing oral care were determined, and methodological changes were proposed. Using a generic qualitative research methodology, data collection was comprised of semi structured interviews, field observations, and documentation. The oral health status of the residents was reevaluated 3 months later. The findings of this study demonstrated an increase in plaque accumulation, gingival inflammation, and unhealthy gingival tissue colour changes among the residents over the 3-month period. The study revealed that poor oral health among the residents was a result of inadequate oral hygiene care techniques, difficulties accessing oral health care, financial limitations, insufficient care staff, insufficient time for personal care duties, lack of professional development, minimal interprofessional collaboration of health disciplines, and lack of perseverance on the part of the caregivers and residents. Overall, oral health is essential, and maintaining optimal oral health requires increased collaboration and communication between health care providers.

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Caseflow Management is a public sector program designed to promote effective management of cases through the resolution process in the public court system. Given its public nature caseflow management policy is ultimately an exercise in political will. To date that political will has been dominated by the legal profession which has influenced the Ministry of the Attorney General to limit the term~ of reference for caseflow management and its application to a narrow range of alternatives which are primarily in the interest of the legal profession. This thesis will explain the nature and extent of the politics within the legal profession that impact on caseflow management and demonstrate the potential for better serving the public interest by eXl~anding its terms of reference to incorporate independent paralegals and public / private sector partnerships in the Ontario Provincial Court System for highway traffic offences and other matters of a summary conviction nature.

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One hundred and thirty-three parents of students new ~o ~ive independent schools in Ontario wer. surveyed to inve~tigate school choice behaviour. Paren~s were asKed to indicate their reasons for changing schooling, ~he criteria for selection o~ a school and the nature of the search process. Parents were also asKed to ranK speci~ic precipitants for change and criteria for choice. Spearman RanK Correla.tion tests were run comparing precipitants for change and criteria for choice for the entire sample and sub-groups based on socioeconomic status, gender of the child and family size. No signl~icant differences were found between the various $ub-groups, however, there was a strong positive correlation between precipitants for change and criteria for choice.Chi sq,uare tests were run compa.ring the number of information sources utilized in the search process, and a comparison was made between the importance of the va.rious sources of information. The majority of parents were classified as ac~ive searchers, researching one alternative more carefully than others. Socioeconomic status was the only factor to have a sign ific:ant- effect on the ranKing of information sources.