Modelo integrado de cuantificación del nivel de significación y de asignación del error tolerable en procesos de auditoría de estados contables

El objetivo que persigue un proceso de auditoría de estados contables es la comunicación por parte del auditor de una conclusión en relación al grado de razonabilidad con que tales estados reflejan la situación patrimonial, económica y financiera del ente de acuerdo a los criterios plasmados en las normas contables de referencia a ser utilizadas. El hecho que un auditor emita una conclusión errónea como consecuencia de su labor puede implicar la asunción de responsabilidades profesionales, civiles y penales como consecuencia de reclamos de usuarios de los estados contables que pudieran haberse visto perjudicados como consecuencia de la emisión de la conclusión errónea. Las normas contables a nivel nacional e internacional admiten la existencia de errores u omisiones en la información contenida en los estados contables, en la medida que tales desvíos no provoquen en los usuarios interesados en tales estados una decisión distinta a la que tomarían en caso de no existir los errores u omisiones aludidos. De lo expuesto en el párrafo anterior surge la cabal importancia que la determinación del nivel de significación total (nivel de desvíos admitidos por los usuarios de los estados contables en la información por ellos contenida) adquiere en los procesos de auditoría, como así también la asignación de tal nivel entre los distintos componentes de los estados contables (asignación del error tolerable) a los efectos de que los auditores eviten asumir responsabilidades de índole profesional, civil y/o penal. Hasta el momento no se conoce la existencia de modelos matemáticos que respalden de modo objetivo y verificable el cálculo del nivel de significación total y la asignación del error tolerable entre los distintos elementos conformantes de los estados contables. Entendemos que el desarrollo e integración de un modelo de cuantificación del nivel de significación total y de asignación del error tolerable tiene las siguientes repercusiones: 1 – Representaría para el auditor un elemento que respalde el modo de cuantificación del nivel de significación y la asignación del error tolerable entre los componentes de los estados contables. 2 – Permitiría que los auditores reduzcan las posibilidades de asumir responsabilidades de carácter profesional, civil y/o penales como consecuencia de su labor. 3 – Representaría un principio de avance a los efectos de que los organismos emisores de normas de auditoría a nivel nacional e internacional recepten elementos a los efectos de fijar directrices en relación al cálculo del nivel de significación y de asignación del error tolerable. 4 - Eliminaría al cálculo del nivel de significación como una barrera que afecte la comparabilidad de los estados contables.

Ireland’s understudied flatfish: reproduction, age and growth of the dab Limanda limanda (L.) in Irish coastal waters

In Ireland, although flatfish form a valuable fishery, little is known about the smallest, the dab Limanda limanda. In this study, a variety of parameters of reproductive development, including ovarian phase description, gonadosomatic index (GSI), hepatosomatic index (HSI), relative condition (Kn) and oocyte size were analysed to provide information on the dab’s reproductive cycle and spawning periods. Sampling were collected monthly over an 18-month period using bottom trawls of the Irish coastline. A six phase macroscopic guide was developed for both sexes of dab, and verified using histology. In comparisons of macroscopic and microscopic phases, there was high agreement in the proposed female guide (86%), with males demonstratively lower (62%). No significant bias was observed between the the two reproductive methods. When the male macroscopic guide was examined, misclassification was high in phase 5 and phase 5 (41%), with 96% of misclassification occurring in adjacent phases. The sampled population was primarily composed of females, with ratios of females to males 1:0.6, although the predominance of females was less noticeable during the reproductive season. Oocyte growth in dab follows asynchronous development, and spawn over a protracted period indicating a batch spawning strategy. Spawning occurred mainly in early spring, with total regeneration of gonads by May. The length at which 50% of the population was reproductively mature was identified as 14cm and 17cm, for male and female dab, respectively. Precision and bias in age determinations using whole otoliths to age dab was investigated using six age readers from various institutions. Low levels of precision were obtained (CV: 10-23%) inferring the need for an alternative methodology. Precision and bias was influence by the level of experience of the reader, with ageing error attributed to interpretative differences and difficulty in edge determination. Sectioned otolith age determinations were subsequently compared to whole otolith age determinations using two age readers experienced in dab ageing. Although increased precision was observed in whole otoliths from previous estimates (CV=0%, 0% APE), sectioned otoliths were used for growth models. This was based on multinominal logistic regression on age length keys developed using both ageing methods. Biological data (length and age) for both sexes was applied to four growth models, where the Akaike criterion and Multi model Inference indicated the logistic model as having the best fit to the collected data. In general, female dab attained a longer length then males, with growth rates significantly different between the two sexes. Length weight relationships between the two sexes were also significantly different.

Analytical and numerical investigation of two-phase flows

Multiphase flows, hyperbolic model, Godunov method, nozzle flow, nonstrictly hyperbolic

Optical measurements in disperse two-phase flows : application to rain formation in cumulus clouds

Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2012

Assessment of Autonomic Function by Phase Rectification of RRInterval Histogram Analysis in Chagas Disease

Background:In chronic Chagas disease (ChD), impairment of cardiac autonomic function bears prognostic implications. Phase‑rectification of RR-interval series isolates the sympathetic, acceleration phase (AC) and parasympathetic, deceleration phase (DC) influences on cardiac autonomic modulation.Objective:This study investigated heart rate variability (HRV) as a function of RR-interval to assess autonomic function in healthy and ChD subjects.Methods:Control (n = 20) and ChD (n = 20) groups were studied. All underwent 60-min head-up tilt table test under ECG recording. Histogram of RR-interval series was calculated, with 100 ms class, ranging from 600–1100 ms. In each class, mean RR-intervals (MNN) and root-mean-squared difference (RMSNN) of consecutive normal RR-intervals that suited a particular class were calculated. Average of all RMSNN values in each class was analyzed as function of MNN, in the whole series (RMSNNT), and in AC (RMSNNAC) and DC (RMSNNDC) phases. Slopes of linear regression lines were compared between groups using Student t-test. Correlation coefficients were tested before comparisons. RMSNN was log-transformed. (α < 0.05).Results:Correlation coefficient was significant in all regressions (p < 0.05). In the control group, RMSNNT, RMSNNAC, and RMSNNDCsignificantly increased linearly with MNN (p < 0.05). In ChD, only RMSNNAC showed significant increase as a function of MNN, whereas RMSNNT and RMSNNDC did not.Conclusion:HRV increases in proportion with the RR-interval in healthy subjects. This behavior is lost in ChD, particularly in the DC phase, indicating cardiac vagal incompetence.

Simulation of the deformation behaviour of two-phase composites

Two-phase polycrystal, elasto-viscoplastic material model, heterogeneity, anisotropy, flow behaviour, crystallographic texture, strain field

Non-classical error bounds in the central limit theorem

The classical central limit theorem states the uniform convergence of the distribution functions of the standardized sums of independent and identically distributed square integrable real-valued random variables to the standard normal distribution function. While first versions of the central limit theorem are already due to Moivre (1730) and Laplace (1812), a systematic study of this topic started at the beginning of the last century with the fundamental work of Lyapunov (1900, 1901). Meanwhile, extensions of the central limit theorem are available for a multitude of settings. This includes, e.g., Banach space valued random variables as well as substantial relaxations of the assumptions of independence and identical distributions. Furthermore, explicit error bounds are established and asymptotic expansions are employed to obtain better approximations. Classical error estimates like the famous bound of Berry and Esseen are stated in terms of absolute moments of the random summands and therefore do not reflect a potential closeness of the distributions of the single random summands to a normal distribution. Non-classical approaches take this issue into account by providing error estimates based on, e.g., pseudomoments. The latter field of investigation was initiated by work of Zolotarev in the 1960's and is still in its infancy compared to the development of the classical theory. For example, non-classical error bounds for asymptotic expansions seem not to be available up to now ...

Quantum phase transitions in magnetic systems: application of coupled cluster method

Magdeburg, Univ., Fak. für Naturwiss., Diss., 2009

maintenance model for systems with phase-type distributed times to failure

Magdeburg, Univ., Fak. für Mathematik, Diss., 2010

Numerical methods for multiphase mixture conservation laws with phase transition

Magdeburg, Univ., Fak. für Mathematik, Diss., 2010

Gradient injection in preparative chromatography : exploitation of sample solvents different than the mobile phase

Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2010

Vergleich der Effektivität von CT-gesteuerter Brachytherapie gegenüber transarterieller Chemoembolisation bei Patienten mit inoperablem HCC : Interimsanalyse zur entgültigen Fallzahlplanung einer randomisierten Phase-III-Studie

Magdeburg, Univ., Med. Fak., Diss., 2011

Growth of semi-polar GaN on high index silicon (11h) substrates by metal organic vapor phase epitaxy

Magdeburg, Univ., Fak. für Naturwiss., Diss., 2014

A comparative analysis of Cobb-Douglas model with additive and multiplicative error

This paper dis cusses the fitting of a Cobb-Doug las response curve Yi = αXβi, with additive error, Yi = αXβi + e i, instead of the usual multiplicative error Yi = αXβi (1 + e i). The estimation of the parameters A and B is discussed. An example is given with use of both types of error.

Stability and error analysis for a numerical scheme to approximate elastic flow

Otto-von-Guericke-Universität Magdeburg, Fakultät für Mathematik, Univ., Dissertation, 2015