O Contributo da auditoria interna para uma gestão eficaz

Com a globalização da economia e o crescimento dos mercados financeiros, surge cada vez mais a necessidade de obter informação útil e atempada, que permita aos gestores das organizações tomar as melhores decisões para a consecução dos objectivos e para o desenvolvimento de estratégias. É neste contexto que a auditoria interna assume um papel relevante, indo ao encontro dos interesses dos gestores, na medida em que audita não só os procedimentos relativos ao reporte financeiro, como também todos os outros procedimentos de controlo interno, contribuindo assim para um controlo mais amplo e completo em toda a organização. O presente trabalho tem como objectivo verificar até que ponto a auditoria interna contribui para uma gestão eficaz das organizações. Para tal, realizaram-se pesquisas sobre os principais conceitos, funções e procedimentos relacionados com auditoria interna e a sua relação com a gestão das organizações. Seguidamente, procedeu-se à explicação da metodologia praticada e à exposição do caso empírico, que teve como base a elaboração de dois questionários basicamente semelhantes, que foram enviados às 200 empresas que apresentaram maior Volume de Negócios, retiradas do universo das “1000 MAIORES EMPRESAS” a actuarem no mercado português durante o ano de 2010. Esses questionários tiveram como objectivo cruzar as opiniões de gestores e auditores, a fim de concluir se existe ou não um contributo da auditoria interna para uma gestão eficaz. Na posse da informação recolhida foi possível ressaltar o contributo da auditoria interna como ferramenta indispensável para uma gestão eficaz, no sentido que procura adequar os custos, aumentar a produtividade, auxiliar no processo de gestão dos riscos e no processo de tomada de decisão, de modo a tornar as organizações mais competitivas e garantindo-lhes um crescimento sustentado.

A modified debugging infrastructure to assist real time fault injection campaigns

Fault injection is frequently used for the verification and validation of the fault tolerant features of microprocessors. This paper proposes the modification of a common on-chip debugging (OCD) infrastructure to add fault injection capabilities and improve performance. The proposed solution imposes a very low logic overhead and provides a flexible and efficient mechanism for the execution of fault injection campaigns, being applicable to different target system architectures.

Adapting Meeting Tools to Agent Decision

Electricity markets are complex environments comprising several negotiation mechanisms. MASCEM (Multi- Agent System for Competitive Electricity Markets) is a simulator developed to allow deep studies of the interactions between the players that take part in the electricity market negotiations. ALBidS (Adaptive Learning Strategic Bidding System) is a multiagent system created to provide decision support to market negotiating players. Fully integrated with MASCEM it considers several different methodologies based on very distinct approaches. The Six Thinking Hats is a powerful technique used to look at decisions from different perspectives. This paper aims to complement ALBidS strategies usage by MASCEM players, providing, through the Six Thinking Hats group decision technique, a means to combine them and take advantages from their different perspectives. The combination of the different proposals resulting from ALBidS’ strategies is performed through the application of a Genetic Algorithm, resulting in an evolutionary learning approach.

Affordable Housing in Iowa: Meeting New Challenges, 2007

Iowa faces a signifi cant challenge over the next decade. In the words of a recent report, “The state faces the danger of worker and skill gaps that could undermine its businesses, erode the earning power of its workers, and slow its economic growth.” (Iowa Works Campaign, 2006) Iowa’s economic and demographic stability depends on attracting new immigrants and slowing the departure of residents. Eroding housing affordability and quality will make this more difficult. Housing alone cannot solve the problem, but it must be part of the solution. This study examines trends in the state’s major housing markets, analyzes the achievements of housing programs in the recent past, and incorporates input from more than 80 housing experts across the state. The second part of this study (included on the attached CD) analyzes housing’s impact on the economy. We developed three major policy recommendations.

Atrial assist device, a new alternative to lifelong anticoagulation?

OBJECTIVE: Atrial fibrillation is a very common heart arrhythmia, associated with a five-fold increase in the risk of embolic strokes. Treatment strategies encompass palliative drugs or surgical procedures all of which can restore sinus rhythm. Unfortunately, atria often fail to recover their mechanical function and patients therefore require lifelong anticoagulation therapy. A motorless volume displacing device (Atripump) based on artificial muscle technology, positioned on the external surface of atrium could avoid the need of oral anticoagulation and its haemorrhagic complications. An animal study was conducted in order to assess the haemodynamic effects that such a pump could provide. METHODS: Atripump is a dome-shape siliconecoated nitinol actuator sewn on the external surface of the atrium. It is driven by a pacemaker-like control unit. Five non-anticoagulated sheep were selected for this experiment. The right atrium was surgically exposed, the device sutured and connected. Haemodynamic parameters and intracardiac ultrasound (ICUS) data were recorded in each animal and under three conditions; baseline; atrial fibrillation (AF); atripump assisted AF (aaAF). RESULTS: In two animals, after 20 min of AF, small thrombi appeared in the right atrial appendix and were washed out once the pump was turned on. Assistance also enhanced atrial ejection fraction. 31% baseline; 5% during AF; 20% under aaAF. Right atrial systolic surfaces (cm2) were; 5.2 +/- 0.3 baseline; 6.2 +/- 0.1 AF; 5.4 +/- 0.3 aaAF. CONCLUSION: This compact and reliable pump seems to restore the atrial "kick" and prevents embolic events. It could avoid long-term anticoagulation therapy and open new hopes in the care of end-stage heart failure.

13/5/20, meeting de la CGT au Pré-Saint-Gervais : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59270

13/5/20, meeting de la CGT au Pré-Saint-Gervais : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59271

Official Opening Programme

The programme for the official opening held in 1964.

Official Opening

Pictured here at the Official Opening from left to right are: Mrs. J. A. Gibson; D. G. Willmot, Chairman Founders' Committee; His Excellency Governor General Vanier; Dr. J. A. Gibson; Madame Vanier; Honourable W. G. Davis, Minister of University Affairs; Mrs. Willmot.

Official Opening Ceremony

Dr. Gibson addresses the audience at the official opening ceremony at the Glenridge Campus.