885 resultados para internal audit contribution and external audit fees


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Highlights: • The security of the European Union’s gas supplies is crucial to ensuring that supplies to households are not disrupted in freezing winters, that industry can flourish and that the EU cannot be blackmailed in vital foreign policy questions. • Gas supply security should be addressed at EU level because a joint solution would be cheaper, national approaches could undermine the internal energy market and have adverse effects on other countries, and the EU Treaty explicitly calls for energy solidarity. • The current focus on supply diversification and reduction of dependence on imported gas is expensive and does not constitute a systemic response. • Instead of doing everything to reduce gas supplies from key suppliers, gas supply security could more effectively be safeguarded by ensuring that unused alternatives are maintained so that they can be tapped into for an indefinite period in case of supply disruption from a key supplier.This Policy Contribution outlines a market approach that could safeguard gas supply security at very low cost.

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Atualmente os sistemas de pilotagem autónoma de quadricópteros estão a ser desenvolvidos de forma a efetuarem navegação em espaços exteriores, onde o sinal de GPS pode ser utilizado para definir waypoints de navegação, modos de position e altitude hold, returning home, entre outros. Contudo, o problema de navegação autónoma em espaços fechados sem que se utilize um sistema de posicionamento global dentro de uma sala, subsiste como um problema desafiante e sem solução fechada. Grande parte das soluções são baseadas em sensores dispendiosos, como o LIDAR ou como sistemas de posicionamento externos (p.ex. Vicon, Optitrack). Algumas destas soluções reservam a capacidade de processamento de dados dos sensores e dos algoritmos mais exigentes para sistemas de computação exteriores ao veículo, o que também retira a componente de autonomia total que se pretende num veículo com estas características. O objetivo desta tese pretende, assim, a preparação de um sistema aéreo não-tripulado de pequeno porte, nomeadamente um quadricóptero, que integre diferentes módulos que lhe permitam simultânea localização e mapeamento em espaços interiores onde o sinal GPS ´e negado, utilizando, para tal, uma câmara RGB-D, em conjunto com outros sensores internos e externos do quadricóptero, integrados num sistema que processa o posicionamento baseado em visão e com o qual se pretende que efectue, num futuro próximo, planeamento de movimento para navegação. O resultado deste trabalho foi uma arquitetura integrada para análise de módulos de localização, mapeamento e navegação, baseada em hardware aberto e barato e frameworks state-of-the-art disponíveis em código aberto. Foi também possível testar parcialmente alguns módulos de localização, sob certas condições de ensaio e certos parâmetros dos algoritmos. A capacidade de mapeamento da framework também foi testada e aprovada. A framework obtida encontra-se pronta para navegação, necessitando apenas de alguns ajustes e testes.

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Objective. To evaluate the association between nasal obstruction and (1) demographic factors, (2) medical history, (3) physical tests, and (4) nasal exam findings. Study Design. CASE SERIES: Methods. Chart review at a tertiary medical center. Results. Two hundred-forty consecutive patients (52.1 ± 17.5 years old, with a Nasal Obstruction Symptom Evaluation (NOSE) score of 32.0 ± 24.1) were included. Demographic factors and inferior turbinate sizes were not associated with NOSE score or Nasal Obstruction Visual Analog Scale (NO-VAS). A significant association was found between higher NOSE score on univariate analysis and positive history of nasal trauma (p = 0.0136), allergic rhinitis (p < 0.0001), use of nasal steroids (p = 0.0108), higher grade of external nasal deformity (p = 0.0149), higher internal nasal septal deviation grade (p = 0.0024), and narrow internal nasal valve angle (p < 0.0001). Multivariate analysis identified the following as independent predictors of high NOSE score: NO-VAS: ≥50 (Odds Ratio (OR) = 17.6 (95% CI 5.83-61.6), p < 0.0001), external nasal deformity: grades 2-4 (OR = 4.63 (95% CI 1.14-19.9), p = 0.0339), and allergic rhinitis: yes (OR = 5.5 (95% CI 1.77-18.7), p = 0.0041). Conclusion. Allergic rhinitis, NO-VAS score ≥ 50, and external nasal deformity (grades 2-4) were statistically significant independent predictors of high NOSE scores on multivariate analysis. Inferior turbinate size was not associated with NOSE scores or NO-VAS.

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Mémoire récipiendaire de la mention "Excellent", avec les félicitations du jury.

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The purpose of this work is to study the mobility and budget of Fe isotopes in the oceanic crust and in particular during low-temperature interaction of seawater with oceanic basalt. We carried out this investigation using samples from Ocean Drilling Program (ODP) Site 801C drilled during Leg 129 and Leg 185 in Jurassic Pacific oceanic crust seaward of the Mariana Trench. The site comprises approximately 450 m of sediment overlying a section of 500 m of basalt, which includes intercalated pelagic and chemical sediments in the upper basaltic units and two low-temperature (10-30°C) ocherous Si-Fe hydrothermal deposits. Fe was chemically separated from 70 selected samples, and 57Fe/54Fe ratios were measured by MC-ICP-MS Isoprobe. The isotopic ratios were measured relative to an internal standard solution and are reported relative to the international Fe-standard IRMM-14. Based on duplicate measurements of natural samples, an external precision of 0.2? (2 sigma) has been obtained. The results indicate that the deep-sea sediment section has a restricted range of d57Fe, which is close to the igneous rock value. In contrast, large variations are observed in the basaltic section with positive d57Fe values (up to 2.05?) for highly altered basalts and negative values (down to ?2.49?) for the associated alteration products and hydrothermal deposits. Secondary Fe-minerals, such as Fe-oxyhydroxides or Fe-bearing clays (celadonite and saponite), have highly variable d57Fe values that have been interpreted as resulting from the partial oxidation of Fe(2+) leached during basalt alteration and precipitated as Fe(3+)-rich minerals. In contrast, altered basalts at Site 801C, which are depleted in Fe (up to 80%), display an increase in d57Fe values relative to fresh values, which suggest a preferential leaching of light iron during alteration. The apparent fractionation factor between dissolved Fe(2+) and Fe remaining in the mineral is from 0.5? to 1.3? and may be consistent with a kinetic isotope fractionation where light Fe is stripped from the minerals. Alternatively, the formation of secondary clays minerals, such as celadonite during basalt alteration may incorporate preferentially the heavy Fe isotopes, resulting in the loss of light Fe isotopes in the fluids. Because microbial processes within the oceanic crust are of potential importance in controlling rates of chemical reactions, Fe redox state and Fe-isotope fractionation, we evaluated the possible effect of this deep biosphere on Fe-isotope signatures. The Fe-isotope systematics presented in this study suggest that, even though iron behavior during seafloor weathering may be mediated by microbes, such as iron-oxidizers, d57Fe variations of more than 4? may also be explained by abiotic processes. Further laboratory experiments are now required to distinguish between various processes of Fe-isotope fractionation during seafloor weathering.

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"The general purpose of this handbook is to inform our clients (internal and external) of the policies governing all grants awarded from the Illinois State Board of Education, to communicate with our clients, the procedures and guidelines, to ensure sound accounting practices and to provide consistency throughout the State Board in the administration of grants. The procedures and guidelines do not supersede the rules and regulations governing each specific program."--P. 2.

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The regulation of breathing.--The readjustments of regulation in acclimatisation and disease.--Regulation of the environment, internal and external.--Organic regulation as the essence of life. Inadequacy of mechanistic and vitalistic conceptions.

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Background: Nutrition-related disorders, including vitamin A deficiency (VAD) and chronic diseases, are serious problems in the Federated States of Micronesia (FSM). Many suggest that these disorders are new problems related to dietary and lifestyle changes. In the past four decades, imported foods, such as white rice, flour, sugar, refined foods and fatty meats, have increasingly replaced local foods in the diet. Aim: A literature review was conducted to understand underlying issues related to dietary change and obtain insights for nutrition research and interventions. Method: Published and unpublished papers from different disciplines were reviewed and collated for information on food and nutrition in FSM. Topics covered were historical background, local foods, infant and child feeding, dietary assessment, and nutritional status. Particular focus was on information and data relating to VAD, the primary topic that led to the review of the literature. Conclusions: FSM, a tropical country of abundant agricultural resources, has suffered a great loss in production and consumption of local foods. Inconsistent external and internal government policies and food aid programmes have contributed to the problem. Further research on the nutrient content of local foods and factors affecting production, acquisition and consumption is needed, as well as a broad, well-planned, intersectoral intervention aimed at dietary improvement for all age groups in the population.

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A method is presented for calculating the winding patterns required to design independent zonal and tesseral biplanar shim coils for magnetic resonance imaging. Streamline, target-field, Fourier integral and Fourier series methods are utilized. For both Fourier-based methods, the desired target field is specified on the surface of the conducting plates. For the Fourier series method it is possible to specify the target field at additional depths interior to the two conducting plates. The conducting plates are confined symmetrically in the xy plane with dimensions 2a x 2b, and are separated by 2d in the z direction. The specification of the target field is symmetric for the Fourier integral method, but can be over some asymmetric portion pa < x < qa and sb < y < tb of the coil dimensions (-1 < p < q < 1 and -1 < s < t < 1) for the Fourier series method. Arbitrary functions are used in the outer sections to ensure continuity of the magnetic field across the entire coil face. For the Fourier series case, the entire field is periodically extended as double half-range sine or cosine series. The resultant Fourier coefficients are substituted into the Fourier series and integral expressions for the internal and external magnetic fields, and stream functions on both the conducting surfaces. A contour plot of the stream function directly gives the required coil winding patterns. Spherical harmonic analysis of field calculations from a ZX shim coil indicates that example designs and theory are well matched.

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This study examined the utility of a stress/coping model in explaining adaptation in two groups of people at-risk for Huntington's Disease (HD): those who have not approached genetic testing services (non-testees) and those who have engaged a testing service (testees). The aims were (1) to compare testees and non-testees on stress/coping variables, (2) to examine relations between adjustment and the stress/coping predictors in the two groups, and (3) to examine relations between the stress/coping variables and testees' satisfaction with their first counselling session. Participants were 44 testees and 40 non-testees who completed questionnaires which measured the stress/coping variables: adjustment (global distress, depression, health anxiety, social and dyadic adjustment), genetic testing concerns, testing context (HD contact, experience, knowledge), appraisal (control, threat, self-efficacy), coping strategies (avoidance, self-blame, wishful thinking, seeking support, problem solving), social support and locus of control. Testees also completed a genetic counselling session satisfaction scale. As expected, non-testees reported lower self-efficacy and control appraisals, higher threat and passive avoidant coping than testees. Overall, results supported the hypothesis that within each group poorer adjustment would be related to higher genetic testing concerns, contact with HD, threat appraisals, passive avoidant coping and external locus of control, and lower levels of positive experiences with HD, social support, internal locus of control, self-efficacy, control appraisals, problem solving, emotional approach and seeking social support coping. Session satisfaction scores were positively correlated with dyadic adjustment, problem solving and positive experience with HD, and inversely related to testing concerns, and threat and control appraisals. Findings support the utility of the stress/coping model in explaining adaptation in people who have decided not to seek genetic testing for HD and those who have decided to engage a genetic testing service.

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This study was to investigate the impacts of operating conditions and liquid properties on the hydrodynamics and volumetric mass transfer coefficient in activated sludge air-lift reactors. Experiments were conducted in internal and external air-lift reactors. The activated sludge liquid displayed a non-Newtonian rheological behavior. With an increase in the superficial gas velocity, the liquid circulation velocity, gas holdup and mass transfer coefficient increased, and the gas residence time decreased. The liquid circulation velocity, gas holdup and the mass transfer coefficient decreased as the sludge loading increased. The flow regime in the activated sludge air-lift reactors had significant effect on the liquid circulation velocity and the gas holdup, but appeared to have little impact on the mass transfer coefficient. The experimental results in this study were best described by the empirical models, in which the reactor geometry, superficial gas velocity and/or power consumption unit, and solid and fluid properties were employed. (c) 2006 Elsevier B.V. All rights reserved.

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Esse estudo investiga como a aprendizagem organizacional pode influenciar a inovação em produtos nas empresas de base tecnológica. As empresas estudadas estão localizadas no Arranjo Produtivo Local Eletroeletrônico, conhecido informalmente como Vale da Eletrônica, na cidade de Santa Rita do Sapucaí, Minas Gerais. O arcabouço teórico envolve a exploração dos temas principais: aprendizagem organizacional e inovação. A decisão em estudar algumas empresas localizadas nessa cidade se deu por este ambiente ser composto de uma estrutura voltada à produção de conhecimentos tecnológicos dotados de inovações. Como objetivos específicos, esta pesquisa busca identificar as formas, fontes e o processo de aprendizagem organizacional que influenciaram as inovações apresentadas pelas empresas. Trata-se de uma pesquisa qualitativa, de caráter exploratório e descritivo. Os dados empíricos foram coletados por meio de entrevistas semiestruturadas a proprietários e gestores das empresas. O resultado evidenciou que formas e fontes internas e externas de aprendizagem e a proximidade da academia como coadjuvante no desenvolvimento das inovações contribuíram e influenciaram a inovação de produtos responsáveis pelo aumento de vantagem competitiva nas empresas. Esse estudo também permitiu apontar a relevância e a contribuição da aprendizagem organizacional na inovação de produtos e abre caminhos para estudos em outras empresas de base tecnológica.

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This is a theoretical paper that examines the interplay between individual and collective capabilities and competencies and value transactions in collaborative environments. The theory behind value creation is examined and two types of value are identified, internal value (Shareholder value) and external value (Value proposition). The literature on collaborative enterprises/network is also examined with particular emphasis on supply chains, extended/virtual enterprises and clusters as representatives of different forms and maturities of collaboration. The interplay of value transactions and competencies and capabilities are examined and discussed in detail. Finally, a model is presented which consists of value transactions and a table which compares the characteristics of different types of collaborative enterprises/networks. It is proposed that this model presents a platform for further research to develop an in-depth understanding into how value may be created and managed in collaborative enterprises/networks.