865 resultados para frequency of audit reports


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The lamination and burrowing patterns in 17 box cores were analyzed with the aid of X-ray photographs and thin sections. A standardized method of log plotting made statistical analysis of the data possible. Several 'structure types' were established, although it was realized that the boundaries are purely arbitrary divisions in what can sometimes be a continuous sequence. In the transition zone between marginal sand facies and fine-grained basin facies, muddy sediment is found which contains particularly well differentiated, alternating laminae. This zone is also characterized by layers rich in plant remains. The alternation of laminae shows a high degree of statistical scattering. Even though a small degree of cyclic periodicity could be defined, it was impossible to correlate individual layers from core to core across the bay. However, through a statistical handling of the plots, zones could be separated on the basis of the number of sand layers they contained. These more or minder sandy zones clarified the bottom reflections seen in the records of the echograph from the area. The manner of facies change across the bay, suggests that no strong bottom currents are effective in the Eckernförde Bay. The marked asymmetry between the north and south flanks of the profile can be attributed to the stronger action of waves on the more exposed areas. Grain size analyses were made from the more homogeneous units found in a core from the transition-facies zone. The results indicate that the most pronounced differences between layers appear in the silt range, and although the differences are slight, they are statistically significant. Layers rich in plant remains were wet-sieved in order to separate the plant detritus. This was than analyzed in a sediment settling balance and found to be hydrodynamically equivalent to a well-sorted, finegrained sand. A special, rhythmic cross-bedding type with dimensions in the millimeter range, has been named 'Crypto-cross-lamination' and is thought to represent rapid sedimentation in an area where only very weak bottom currents are present. It is found only in the deepest part of the basin. Relatively large sand grains, scattered within layers of clayey-silty matrix, seem to be transported by flotation. Thin section examination showed that the inner part of Eckernförder Bay carbonate grains (e. g. Foraminifera shells) were preserved throughout the cores, while in the outer part of the bay they were not present. Well defined tracks and burrows are relatively rare in all of the facies in comparision to the generally strongly developed deformation burrowing. The application of special measures for the deformation burrowing allowed to plot their intensity in profile for each core. A degree of regularity could be found in these burrowing intensity plots, with higher values appearing in the sandy facies, but with no clear differences between sand and silt layers in the transition facies. Small sections in the profiles of the deepest part of the bay show no bioturbation at all.

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This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

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The present study focuses on the frequency of phrasal verbs with the particle up in the context of crime and police investigative work. This research emerges from the need to enlarge McCarthy and O’Dell’s (2004) scope from purely criminal behavior to police investigative actions. To do so, we relied on a corpus of 504,124 running words made up of spoken dialogues extracted from the script of the American TV series Castle shown on ABC since 2009. Based on Rudzka-Ostyn’s (2003) cognitive motivations for the particle up, we have identified five different meaning extensions for our phrasal verbs. Drawing from these findings, we have designed pedagogical activities for those L2 learners that study English at the Police Academy.

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It is important for young people to be able to read science-related media reports with discernment. ‘Getting Newswise’ was a research project designed to enable science and English teachers, working collaboratively, to equip pupils through the curriculum with critical reading skills appropriate for science news. Phase one of the study found that science and English teachers respond differently to science news articles and eight categories of critical response were identified. These findings informed phase two, in which classroom activities were devised whereby pupils examined, evaluated and responded to science-related news reports. Science-English collaboration had positive outcomes for pupil understanding

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Borderline ovarian tumors represent an understudied subset of ovarian tumors. Most studies investigating aberrations in borderline tumors have focused on KRAS/BRAF mutations. In this study, we conducted an extensive analysis of mutations and single-nucleotide polymorphisms (SNPs) in borderline ovarian tumors. Using the Sequenom MassArray platform, we investigated 160 mutations/polymorphisms in 33 genes involved in cell signaling, apoptosis, angiogenesis, cell cycle regulation and cellular senescence. Of 52 tumors analyzed, 33 were serous, 18 mucinous and 1 endometrioid. KRAS c.35G>A p.Gly12Asp mutations were detected in eight tumors (six serous and two mucinous), BRAF V600E mutations in two serous tumors, and PIK3CA H1047Y and PIK3CA E542K mutations in a serous and an endometrioid BOT, respectively. CTNNB1 mutation was detected in a serous tumor. Potentially functional polymorphisms were found in vascular endothelial growth factor (VEGF), ABCB1, FGFR2 and PHLPP2. VEGF polymorphisms were the most common and detected at four loci. PHLPP2 polymorphisms were more frequent in mucinous as compared with serous tumors (P=0.04), with allelic imbalance in one case. This study represents the largest and most comprehensive analysis of mutations and functional SNPs in borderline ovarian tumors to date. At least 25% of borderline ovarian tumors harbor somatic mutations associated with potential response to targeted therapeutics.

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We report on a series of Spanish patients with acute lymphoblastic leukaemia in whom the t(12;21) [TEL/AML1] translocation could not be identified with two sensitive techniques: reverse transcript-polymerase chain reaction (RT-PCR) and fluorescence in-situ hybridization (FISH). 101 cases were analysed: 38 children (29 B-cell precursor; nine T-cell precursor) and 63 adults (48 B-cell precursor; 15 T-cell precursor). Specific RT-PCR to amplify the TEL/AML1 fusion transcript was negative in all 101 cases. Moreover, all 38 paediatric samples were also negative by interphase FISH analysis for the presence of the TEL/AML1 fusion. These results suggest the existence of geographic/race variations in the genotype of acute lymphoblastic leukaemia (ALL).

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Modern medicine began in the last half of the nineteenth century when doctors started practising the scientific method at the bedside. However, in his presidential address to the Association of American Physicians in 1979 James Wyngaarden postulated that the clinical scientist was an endangered species. Several reasons for this have been suggested, including “the seductive incomes that now derive from procedure-based specialty medicine”. Others have suggested that it is simply because the things left to be discovered at bedside have become exhausted, and that all the big medical advances will now be made by high-powered institutions.

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The Questionnaire on the Frequency of and Satisfaction with Social Support (QFSSS) was designed to assess the frequency of and the degree of satisfaction with perceived social support received from different sources in relation to three types of support: emotional, informational, and instrumental. This study tested the reliability of the questionnaire scores and its criterion and structural validity. The data were drawn from survey interviews of 2042 Spanish people. The results show high internal consistency (values of Cronbach's alpha ranged from .763 to .952). The correlational analysis showed significant positive associations between QFSSS scores and measures of subjective well-being and perceived social support, as well as significant negative associations with measures of loneliness (values of Pearson's r correlation ranged from .11 to .97). Confirmatory factor analysis using structural equation modelling verified an internal 4-factor structure that corresponds to the sources of support analysed: partner, family, friends, and community (values ranged from .93 to .95 for the Goodness of Fit Index (GFI); from .95 to .98 for the Comparative Fit Index (CFI); and from .10 to .07 for the Root Mean Square Error of Approximation (RMSEA)). These results confirm the validity of the QFSSS as a versatile tool which is suitable for the multidimensional assessment of social support.

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The European Journal of Case Reports in Internal Medicine (EJCRIM) is just over two years old. To date 400 reports have been submitted and just under half have been accepted for publication. In order to keep costs down our initial policy was to charge a small fee for all submissions, and a further small publication fee for papers that were accepted. However, we have now abolished the submission charge and replaced it with a single, slightly increased, publication charge for all accepted papers.

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The dynamics of intracellular Ca²⁺ is driven by random events called Ca²⁺ puffs, in which Ca²⁺ is liberated from intracellular stores. We show that the emergence of Ca²⁺ puffs can be mapped to an escape process. The mean first passage times that correspond to the stochastic fraction of puff periods are computed from a novel master equation and two Fokker-Planck equations. Our results demonstrate that the mathematical modeling of Ca²⁺ puffs has to account for the discrete character of the Ca²⁺ release sites and does not permit a continuous description of the number of open channels.

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Objectives: To determine the frequency of metabolic syndrome (MS) in patients with menopause, and to compare the incidence of MS between surgical and natural menopause. Methods: This was an observational, longitudinal, descriptive, retrospective, unblinded study of cases seen at the Menopause Clinic of the University Hospital “Dr. José eleuterio González” of the Universidad Autónoma de Nuevo León from March 2009 to December 2011. The frequency of MS was determined based on Adult Treatment Panel III (ATPIII) classiication. Results: at the end of the study, 391 patients were evaluated. The mean age was 50.1 years. We found a frequency of MS of 38.1%, the risk factor most often found was low HDL cholesterol (62.5%), followed by obesity (46.5%), hypercholesterolemia (42.3%), hyperglycemia (11.5%), and hypertension (7.7%). The incidence of natural and surgical menopause was 37.6% vs. 39.2% respectively; however, the result was not statistically signiicant (p = 0.093). Conclusions: Patients with menopause are at increased risk of developing MS. it is important to detect MS early in this of patients, when they have one risk factor to avoid complications which may trigger the syndrome. We recommend screening for MS during perimenopause, in order to detect and try to delay it in a timely manner and recommend primary prevention (diet and exercise), or secondary prevention in cases with one or more risk factors.

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Objectives: To determine the frequency of metabolic syndrome (MS) in patients with menopause, and to compare the incidence of MS between surgical and natural menopause. Methods: This was an observational, longitudinal, descriptive, retrospective, unblinded study of cases seen at the Menopause Clinic of the University Hospital “Dr. José eleuterio González” of the Universidad Autónoma de Nuevo León from March 2009 to December 2011. The frequency of MS was determined based on Adult Treatment Panel III (ATPIII) classiication. Results: at the end of the study, 391 patients were evaluated. The mean age was 50.1 years. We found a frequency of MS of 38.1%, the risk factor most often found was low HDL-cholesterol (62.5%), followed by obesity (46.5%), hypercholesterolemia (42.3%), hyperglycemia (11.5%), and hypertension (7.7%). The incidence of natural and surgical menopause was 37.6% vs. 39.2% respectively; however, the result was not statistically signiicant (p = 0.093). Conclusions: Patients with menopause are at increased risk of developing MS. it is important to detect MS early in this of patients, when they have one risk factor to avoid complications which may trigger the syndrome. We recommend screening for MS during perimenopause, in order to detect and try to delay it in a timely manner and recommend primary prevention (diet and exercise), or secondary prevention in cases with one or more risk factors.

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Background: Cystic fibrosis (CF) is the most prevalent lethal autosomal recessive disease with a broad spectrum of phenotypes. Mutation of ΔF508 in the CFTR gene is the most important and lethal mutation in CF, which contains 70% of all predisposing mutations for CF worldwide. Objectives: Determining frequency of genotypes with ΔF508 mutation in CFTR gene, and evaluation of correlation between genotype and phenotype of Iranian patients with CF. Patients and Methods: Thirty six patients were included in this cross sectional study. ΔF508 mutations in both alleles of the CFTR gene were checked. Results: Among 36 pediatric patients, ΔF508 mutation was detected in 9 (25%) patients; 2 patients were heterozygous, and 7 patients homozygous for this mutation. From overall 72 tracked alleles, 11 (15.2%) were found to have ΔF508 mutations. Differences in prevalence of dyspnea and bronchiectasis were significant in homozygote group, compared with non-mutated group for ΔF508. Conclusions: It seems that more ΔF508 mutated alleles lead to more severe symptoms of CF.