754 resultados para tilintarkastuskertomus auditing. auditors
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In the last two decades, trade liberalization under GATT/WTO has been partly offset by an increase in antidumping protection. Economists have argued convincingly that this is partly due to the inclusion of sales below cost in the definition of dumping during the GATT Tokyo Round. The introduction of the cost- based dumping definition gives regulating authorities a better opportunity to choose protection according to their liking. This paper investigates the domestic government's antidumping duty choice in an asymmetric information framework where the foreign firm's cost is observed by the domestic firm, but not by the government. To induce truthful revelation, the government can design a tariff schedule, contingent on firms' cost reports, accompanied by a threat to collect additional information for report verification (i.e., auditing) and, in case misreporting is detected, to set penalty duties. We show that depending on the concrete assumptions, the domestic government may not only be able to extract the true cost information, but also succeeds in implementing the full-information, governmental welfare-maximizing duty. In this case, the antidumping framework within GATT/WTO does not only offer the means to pursue strategic trade policy disguised as fair trade policy, but it also helps overcome the informational problems with regard to correctly determining the optimal strategic trade policy.
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The purpose of this study was twofold: (1) To see if there was any difference in screening for hypercholesterolemia in a Family Practice setting after two national recommendations of 1985 and 1988. (2) To see if presence of coronary heart disease (CHD) risk factors e.g. smoking, hypertension, family history of heart disease, diabetes mellitus, and obesity influenced screening for hypercholesterolemia.^ A retrospective chart auditing was done at the Baylor College of Medicine, Family Practice Center, Houston for the years of 1985, 1986 and 1989. Statistically significant improvement in screening was observed in 1989 (after the second NCEP recommendations of 1988) compared to 1986 data (after the first national recommendations of 1985). But the proportion of target population screened (about 35%) was still far below the NCEP recommendations. Probably due to the small number of patients with CHD risk factors, no significant statistical differences were found in screening for hypercholesterolemia in 1985, 1986 and 1989 in patients with any CHD risk factor. ^
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DEVELOPMENT AND IMPLEMENTATION OF A DYNAMIC HETEROGENEOUS PROTON EQUIVALENT ANTHROPOMORPHIC THORAX PHANTOM FOR THE ASSESSMENT OF SCANNED PROTON BEAM THERAPY by James Leroy Neihart, B.S. APPROVED: ______________________________David Followill, Ph.D. ______________________________Peter Balter, Ph.D. ______________________________Narayan Sahoo, Ph.D. ______________________________Kenneth Hess, Ph.D. ______________________________Paige Summers, M.S. APPROVED: ____________________________ Dean, The University of Texas Graduate School of Biomedical Sciences at Houston DEVELOPMENT AND IMPLEMENTATION OF A DYNAMIC HETEROGENEOUS PROTON EQUIVALENT ANTHROPOMORPHIC THORAX PHANTOM FOR THE ASSESSMENT OF SCANNED PROTON BEAM THERAPY A THESIS Presented to the Faculty of The University of Texas Health Science Center at Houston andThe University of TexasMD Anderson Cancer CenterGraduate School of Biomedical Sciences in Partial Fulfillment of the Requirements for the Degree of MASTER OF SCIENCE by James Leroy Neihart, B.S. Houston, Texas Date of Graduation August, 2013 Acknowledgments I would like to acknowledge my advisory committee members, chair David Followill, Ph.D., Peter Balter, Ph.D, Narayan Sahoo, Ph.D., Kenneth Hess, Ph.D., Paige Summers M.S. and, for their time and effort contributed to this project. I would additionally like to thank the faculty and staff at the PTC-H and the RPC who assisted in many aspects of this project. Falk Pӧnisch, Ph.D. for his breath hold proton therapy treatment expertise, Matt Palmer and Jaques Bluett for proton dosimetry assistance, Matt Kerr for verification plan assistance, Carrie Amador, Nadia Hernandez, Trang Nguyen, Andrea Molineu, Lynda McDonald for TLD and film dosimetry assistance. Finally, I would like to thank my wife and family for their support and encouragement during my research and studies. Development and implementation of a dynamic heterogeneous proton equivalent anthropomorphic thorax phantom for the assessment of scanned proton beam therapy By: James Leroy Neihart, B.S. Chair of Advisory Committee: David Followill, Ph.D Proton therapy has been gaining ground recently in radiation oncology. To date, the most successful utilization of proton therapy is in head and neck cases as well as prostate cases. These tumor locations do not suffer from the resulting difficulties of treatment delivery as a result of respiratory motion. Lung tumors require either breath hold or motion tracking, neither of which have been assessed with an end-to-end phantom for proton treatments. Currently, the RPC does not have a dynamic thoracic phantom for proton therapy procedure assessment. Additionally, such a phantom could be an excellent means of assessing quality assurance of the procedures of proton therapy centers wishing to participate in clinical trials. An eventual goal of this phantom is to have a means of evaluating and auditing institutions for the ability to start clinical trials utilizing proton therapy procedures for lung cancers. Therefore, the hypothesis of this study is that a dynamic anthropomorphic thoracic phantom can be created to evaluate end-to-end proton therapy treatment procedures for lung cancer to assure agreement between the measured and calculated dose within 5% / 5 mm with a reproducibility of 2%. Multiple materials were assessed for thoracic heterogeneity equivalency. The phantom was designed from the materials found to be in greatest agreement. The phantom was treated in an end-to-end treatment four times, which included simulation, treatment planning and treatment delivery. Each treatment plan was delivered three times to assess reproducibility. The dose measured within the phantom was compared to that of the treatment plan. The hypothesis was fully supported for three of the treatment plans, but failed the reproducibility requirement for the most aggressive treatment plan.
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El proceso de cambio de una sociedad industrial a una sociedad del conocimiento, que experimenta el mundo globalizado en el siglo XXI, induce a las empresas y organizaciones a desarrollar ventajas competitivas y sostenibles basadas en sus activos intangibles, entre los cuales destacan los sistemas de gestión en general y los sistemas de gestión de la calidad (SGC) en particular. Las organizaciones dedicadas a la producción de petróleo están influenciadas por dicha tendencia. El petróleo es un recurso natural con reservas limitadas, cuya producción y consumo ha crecido progresivamente, aportando la mayor cuota (35 %) del total de la energía que se consume en el mundo contemporáneo, aporte que se mantendrá hasta el año 2035, según las previsiones más conservadoras. Por tanto, se hace necesario desarrollar modelos de producción innovadores, que contribuyan a la mejora del factor de recobro de los yacimientos y de la vida útil de los mismos, al tiempo que satisfagan los requerimientos de producción y consumo diarios de los exigentes mercados globales. El objeto de esta investigación es el desarrollo de un modelo de gestión de la calidad y su efecto en el desempeño organizacional, a través del efecto mediador de los constructos satisfacción del cliente interno y gestión del conocimiento en la producción de petróleo. Esta investigación de carácter explicativo, no experimental, transeccional y ex-postfacto, se realizó en la región petrolífera del lago de Maracaibo, al occidente de Venezuela, la cual tiene más de 70 años en producción y cuenta con yacimientos maduros. La población objeto de estudio fue de 369 trabajadores petroleros, quienes participaron en las mesas técnicas de la calidad, durante los meses de mayo y julio del año 2012, los cuales en su mayoría están en proceso de formación como analistas, asesores y auditores de los SGC. La técnica de muestreo aplicada fue de tipo aleatorio simple, con una muestra de 252 individuos. A la misma se le aplicó un cuestionario diseñado ad hoc, el cual fue validado por las técnicas de juicio de expertos y prueba piloto. El procedimiento de investigación se realizó a través de una secuencia, que incluyó la elaboración de un modelo teórico, basado en la revisión del estado del arte; un modelo factorial, sobre la base del análisis factorial de los datos de la encuesta; un modelo de regresión lineal, elaborado a través del método de regresión lineal simple y múltiple; un modelo de análisis de sendero, realizado con el software Amos 20 SPSS y finalmente, un modelo informático, realizado con el simulador Vensim PLE v.6.2. Los resultados obtenidos indican que el modelo teórico se transformó en un modelo empírico, en el cual, la variable independiente fue el SGC, la variable mediadora fue la integración de las dimensiones eliminación de la no conformidad, satisfacción del cliente interno y aprendizaje organizacional (ENCSCIAO) y la variable respuesta la integración de las dimensiones desempeño organizacional y aprendizaje organizacional (DOOA). Se verificó el efecto mediador del ENSCIAO sobre la relación SGC-DOOA con una bondad del ajuste, del 42,65%. En el modelo de regresión múltiple se encontró que las variables determinantes son eliminación de la no conformidad (ENC), conocimiento adquirido (CA) y conocimiento espontáneo (CE), lo cual fue corroborado con el modelo de análisis de sendero. El modelo informático se desarrolló empleando datos aproximados de una unidad de producción tipo, generándose cuatro escenarios; siendo el más favorable, aquel en el cual se aplicaba el SGC y variables relacionadas, reduciendo la desviación de la producción, incrementando el factor de recobro y ampliando la vida útil del yacimiento. Se concluye que la aplicación del SGC y constructos relacionados favorece el desempeño y la producción de las unidades de explotación de yacimientos petrolíferos maduros. Los principales aportes de la tesis son la obtención de un modelo de gestión de la producción de petróleo en yacimientos maduros, basado en los SGC. Asimismo, el desarrollo de un concepto de gestión de la calidad asociado a la reducción de la desviación de la producción petrolífera anual, al incremento del factor de recobro y al aumento de la vida útil del yacimiento. Las futuras líneas de investigación están orientadas a la aplicación del modelo en contextos reales y específicos, para medir su impacto y realizar los ajustes pertinentes. ABSTRACT The process of change from an industrial society to a knowledge-based society, which undergoes the globalized world in the twenty-first century, induces companies and organizations to develop a sustainable and competitive advantages based on its intangible assets, among which are noteworthy the management systems in general and particularly the quality management systems (QMS). Organizations engaged in oil production are influenced by said trend. Oil is a natural resource with limited reserves, where production and consumption has grown progressively, providing the largest share (35%) of the total energy consumed in the contemporary world, a contribution that will remain until the year 2035 according to the more conservative trust estimations. Therefore, it becomes necessary to develop innovative production models which contribute with the improvement of reservoirs´ recovery factor and the lifetime thereof, while meeting the production requirements and daily consumption of demanding global markets. The aim of this research is to develop a model of quality management and its effect on organizational performance through the mediator effect of the constructs, internal customer satisfaction and knowledge management in oil production. This research of explanatory nature, not experimental, transactional and expos-facto was carried out in the oil-region of Maracaibo Lake located to the west of Venezuela, which has more than 70 years in continuous production and has mature reservoirs. The population under study was 369 oil workers who participated in the technical quality workshops, during the months of May and July of 2012, the majority of which were in the process of training as analysts, consultants and auditors of the QMS. The sampling technique applied was simple random type. To a sample of 252 individuals of the population it was applied an ad hoc designed questionnaire, which was validated by the techniques of expert judgment and pilot test. The research procedure was performed through a sequence, which included the elaboration of a theoretical model, based on the review of the state of the art; a factorial model with based on factorial analysis of the survey data; a linear regression model, developed through the method of simple and multiple linear regression; a structural equation model, made with software °Amos 20 SPSS° and finally, a computer model, performed with the simulator Vensim PLE v.6.2. The results indicate that the theoretical model was transformed into an empirical model, in which the independent variable was the QMS, the mediator variable was the integration of the dimensions: elimination of non-conformity, internal customer satisfaction and organizational learning (ENCSCIAO) and the response variable the integration of the dimensions, organizational performance and learning organizational (DOOA). ENSCIAO´s mediator effect on the relation QMS-DOOA was verified with a goodness of fit of 42,65%. In the multiple regression model was found to be the determining variables are elimination of nonconformity (ENC), knowledge acquired (CA) and spontaneous knowledge (EC), which was verified with the structural equation model. The computer model was developed based on approximate data of an oil production unit type, creating four (04) scenarios; being the most favorable, that one which it was applied the QMS and related variables, reducing the production deviation, increasing the recovery factor and extending the lifetime of the reservoir. It is concluded that QMS implementation powered with the related constructs, favors performance and production of mature oilfield of exploitation reservoirs units. The main contributions of this thesis are obtaining a management model for oil production in mature oilfields, based on QMS. In addition, development of a concept of quality associated to reduce the annual oil production deviation, increase the recovery factor and increase oilfield lifetime. Future lines of research are oriented to the implementation of this model in real and specific contexts to measure its impact and make the necessary adjustments that might take place.
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Pesquisa realizada nos principais veículos da mídia impressa nacional, entre os meses de julho e dezembro de 2007, com o objetivo de verificar qual é a imagem do Poder Judiciário Brasileiro divulgada pelos veículos, interpretando os principais temas abordados nas publicações e a angulação das matérias. Utilizou-se a análise de conteúdo e a ferramenta da auditoria de imagem na mídia. Concluiu-se na pesquisa que o Poder Judiciário Brasileiro é foco da mídia impressa principalmente quando analisa processos relativos a pessoas públicas, especialmente parlamentares. Também por esse motivo, observou-se que a maior parte das matérias citava a atuação do Supremo Tribunal Federal, órgão máximo da justiça brasileira e responsável pelo julgamento de senadores, principais focos das matérias e autoridades com di-reito a foro privilegiado. Além disso, chegou-se à conclusão de que a maioria das matérias re-fere-se a processos ainda em curso, evidenciando-se que não há um acompanhamento fre-qüente das decisões e sentenças dos órgãos do judiciário. Embora a análise seja referente a um período delimitado, evidenciaram-se falhas na comunicação do judiciário e foram apresenta-das sugestões para aprimorar essa comunicação. (AU)
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Pesquisa realizada nos principais veículos da mídia impressa nacional, entre os meses de julho e dezembro de 2007, com o objetivo de verificar qual é a imagem do Poder Judiciário Brasileiro divulgada pelos veículos, interpretando os principais temas abordados nas publicações e a angulação das matérias. Utilizou-se a análise de conteúdo e a ferramenta da auditoria de imagem na mídia. Concluiu-se na pesquisa que o Poder Judiciário Brasileiro é foco da mídia impressa principalmente quando analisa processos relativos a pessoas públicas, especialmente parlamentares. Também por esse motivo, observou-se que a maior parte das matérias citava a atuação do Supremo Tribunal Federal, órgão máximo da justiça brasileira e responsável pelo julgamento de senadores, principais focos das matérias e autoridades com di-reito a foro privilegiado. Além disso, chegou-se à conclusão de que a maioria das matérias re-fere-se a processos ainda em curso, evidenciando-se que não há um acompanhamento fre-qüente das decisões e sentenças dos órgãos do judiciário. Embora a análise seja referente a um período delimitado, evidenciaram-se falhas na comunicação do judiciário e foram apresenta-das sugestões para aprimorar essa comunicação. (AU)
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Mutations of the human adenomatosis polyposis coli (APC) gene are associated with the development of familial as well as sporadic intestinal neoplasia. To examine the in vivo function of APC, 129/Sv embryonic stem (ES) cells were transfected with DNA encoding the wild-type human protein under the control of a promoter that is active in all four of the small intestine's principal epithelial lineages during their migration-associated differentiation. ES-APC cells were then introduced into C57BL/6-ROSA26 blastocysts. Analyses of adult B6-ROSA26<-->129/Sv-APC chimeric mice revealed that forced expression of APC results in markedly disordered cell migration. When compared with the effects of forced expression of E-cadherin, the data suggest that APC-catenin and E-cadherin-catenin complexes have opposing effects on intestinal epithelial cell movement/adhesiveness; augmentation of E-cadherin-beta-catenin complexes produces a highly ordered, "adhesive" migration, whereas augmentation of APC-beta-catenin complexes produces a disordered, nonadhesive migratory phenotype. We propose that APC mutations may promote tumorigenesis by increasing the relative activity of cadherin-catenin complexes, resulting in enhanced adhesiveness and functional anchorage of initiated cells within the intestinal crypt. Our studies also indicate that chimeric mice generated from B6-ROSA26 blastocysts and genetically manipulated ES cells should be useful for auditing gene function in the gastrointestinal tract and in other tissues.
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Foi desenvolvida uma proposta de sistemática para implementação de Sistema de Gestão da Segurança de Alimentos com base na Norma ISO 22000:2005 (NBR ISO 22000:2006). Esta sistemática está composta por: A) Mapeamento da documentação; B) Formulários para o Planejamento do sistema APPCC/ HACCP com base na norma ISO 22000, bem como Instrução para seu uso, incluindo tanto as etapas preliminares como os 7 Princípios estabelecidos pelo Codex Alimentarius; C) Documentos para a verificação dos sistemas: Checklist para auditoria de verificação, tanto de adequação como de implementação, e Mapeamento da comunicação. Esta sistemática foi aplicada em uma linha de produtos em pó de empresa real, de porte médio, denominada, ficticiamente, empresa EXEMPLO. Foram dados os treinamentos necessários, adequados ao nível de conhecimento da equipe de segurança de alimentos, e realizadas reuniões de consultoria. Após implementação da sistemática proposta pela equipe da empresa EXEMPLO na linha de produtos escolhida para este fim, foi realizada uma auditoria de verificação para a avaliação da adequação do Sistema de Gestão da Segurança de Alimentos com base na Norma ISO 22000. A equipe foi composta por três auditores, sendo dois deles com formação nível auditor líder de ISO 22000. Concluiu-se que a sistemática é eficaz e adequada, atendendo plenamente às exigências da Norma ISO 22000. Foi, também, incluído no trabalho exemplo prático da documentação básica resultante da implementação na empresa EXEMPLO. A sistemática e modelos desenvolvidos, bem como a visualização de um exemplo prático, podem auxiliar as empresas a diminuir significativamente o tempo de implementação, embora ajustes devam ser feitos para adequação à sua realidade. Os ajustes necessários devem considerar os requisitos regulamentares, dependendo do tipo de produto e do órgão regulatório responsável pela sua regulamentação e fiscalização, bem como requisitos estatutários que possam impactar na sistemática desenvolvida.
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Women and Performance in Corporate America The glass ceiling has been shattered. Women like Indra Nooyi, the CEO of PepsiCo.; Angela Braly, the CEO of Wellpoint; and Patricia Woertz, the CEO of Archer Daniels Midland, are proof that women can achieve top leadership positions in corporate America. However, the scarcity of female leaders occupying the top ranks of corporate America, and the significant wage gap between men and women, suggest that there are significant complications along the path toward success for women in the corporate world.The data show that a disproportionately small number of women are making it to top leadership positions in corporate America. According to the US Department of Labor, in 2007 women accounted for 46% of the total work force, and 51 % of all workers in management, professional, and related occupations. Women outnumbered men in occupations including financial managers, human resource managers, education administrators, medical and health service managers, accountants and auditors, budget analysts, and property, real estate, and social and community association managers (US Department of Labor, 2007). However, women hold only 15.2% of board director positions, 15.7% of corporate officer positions, and 6.2% of top earner positions (Catalyst, 2009b). Additionally, according to a 2008 Corporate Library survey, only 2.6% of Fortune 500 companies currently have female CEOs (as cited in Jones, 2009).The data also show that women earn less than men in the work force. The US Department of Labor found that women working full time in 2007 made only 80% of the salaries of men (US Department of Labor, 2008). Studies designed to control for factors other than gender have not been able to account for the wage gap between men and women (Eagly & Carli, 2007, US Government Accountability Office, 2003). Even among CEO's of fortune 500 companies, female CEO's make only 85% of the salaries of male CEO's (Jones, 2009).
Defining Europe's Capital Markets Union. Bruegel Policy Contribution Issue 2014/12, 13 November 2014
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The new European Commission has signalled that it will work to create a ‘capital markets union’. This is understood as an agenda to expand the non-bank part of Europe’s financial system, which is currently underdeveloped. The aim in the short term is to unlock credit provision as banks are deleveraging, and in the longer term, to favour a more diverse, competitive and resilient financial system. Direct regulation of individual non-bank market segments (such as securitisation, private placements or private equity) might be useful at the margin, but will not per se lead to significant capital markets development or the rebalancing of Europe’s financial system away from the current dominance by banks. To reach these goals, the capital markets union agenda must be broadened to address the framework conditions for the development of individual market segments. Six possible areas for policy initiative are, in increasing order of potential impact and political difficulty: regulation of securities and specific forms of intermediation; prudential regulation, especially of insurance companies and pension funds; regulation of accounting, auditing and financial transparency requirements that apply to companies that seek external finance; a supervisory framework for financial infrastructure firms, such as central counterparties, that supports market integration; partial harmonisation and improvement of insolvency and corporate restructuring frameworks;and partial harmonisation or convergence of tax policies that specifically affect financial investment.
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Policy errors occur regularly in EU Member States. Learning from these errors can be beneficial. This paper explains how the European Union can facilitate this learning. At present, much attention is given to “best practices”. But learning from mistakes is also valuable. The paper develops the concept of “avoidable error” and examines evidence from infringement proceedings and special reports of the European Court of Auditors which indicate that Member States do indeed commit avoidable errors. The paper considers how Member States may take measures not to repeat avoidable or predictable errors and makes appropriate proposals.
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This paper analyses the EU budgetary responses to the ‘refugee crisis’ in Europe. The European Commission has proposed several changes to the EU budget as well as the establishment of new funding instruments. The paper explores what the announced funding consists of, what role it plays in policy-making and what issues it generates. Throughout these budgetary responses the search for flexibility has been dominant, motivated by the need to respond more swiftly to humanitarian and operational needs. In addition, the paper argues that beyond implementation or management, the role of funding is also symbolic and communicative. In light of limited competences that are difficult to exercise, funding represents a powerful tool enabling the Commission to shape policy-making in times of crisis. At the same time, the dominant search for flexibility also challenges established funding rules and procedures. It has furthermore led to reduced space for democratic scrutiny by the European Parliament. More profoundly, EU funding for cooperation with third countries to prevent the inflow of refugees and asylum seekers has monetised questions over the responsibility for these individuals. As the EU–Turkey agreement shows, this has created a self-imposed dependence on third countries, with the risk of potentially insatiable demands for EU funding. This paper questions the proportionality and rule of law compliance of allocating funding for the implementation of this agreement. Moreover, it proposes that the Commission take steps to practically safeguard the humanitarian aid principles in the management structures of the new funding instruments, and it stresses the need for more scrutiny of the reconfigured funding landscape by the European Parliament and the European Court of Auditors.
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Shipping list no.: 2001-0052-P.
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Shipping list no.: 93-0302-P.
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"October 1985."