Différences induites par la définition des périodes diurnes et nocturnes sur la pression artérielle et le dipping lors d'une mesure ambulatoire de la pression artérielle [Effects of nighttime and daytime interval definition on blood pressure and dipping in patients referred for ambulatory blood pressure measurement].

Ambulatory blood pressure monitoring (ABPM) has become indispensable for the diagnosis and control of hypertension. However, no consensus exists on how daytime and nighttime periods should be defined. OBJECTIVE: To compare daytime and nighttime blood pressure (BP) defined by an actigraph and by body position with BP resulting from arbitrary daytime and nighttime periods. PATIENTS AND METHOD: ABPM, sleeping periods and body position were recorded simultaneously using an actigraph (SenseWear Armband(®)) in patients referred for ABPM. BP results obtained with the actigraph (sleep and position) were compared to the results obtained with fixed daytime (7a.m.-10p.m.) and nighttime (10p.m.-7a.m.) periods. RESULTS: Data from 103 participants were available. More than half of them were taking antihypertensive drugs. Nocturnal BP was lower (systolic BP: 2.08±4.50mmHg; diastolic BP: 1.84±2.99mmHg, P<0.05) and dipping was more marked (systolic BP: 1.54±3.76%; diastolic BP: 2.27±3.48%, P<0.05) when nighttime was defined with the actigraph. Standing BP was higher (systolic BP 1.07±2.81mmHg; diastolic BP: 1.34±2.50mmHg) than daytime BP defined by a fixed period. CONCLUSION: Diurnal BP, nocturnal BP and dipping are influenced by the definition of daytime and nighttime periods. Studies evaluating the prognostic value of each method are needed to clarify which definition should be used.

The interrater reliability of the pulmonary embolism severity index

RésuméLe PESI (Pulmonary Embolism Severity Index) est un score clinique pronostique s'appliquant à des patients présentant un diagnostic d'embolie pulmonaire. Notre objectif était de démontrer la reproductibilité de ce score entre différents médecins chez des patients présentant une embolie pulmonaire. Nous avons donc identifié, de façon prospective, des patients présentant une embolie pulmonaire nouvellement diagnostiquée aux urgences d'un Hôpital Universitaire (CHUV, Lausanne). Pour tous ces patients, le médecin assistant en charge ainsi que le chef de clinique superviseur ont individuellement collecté les différentes variables permettant d'établir le score selon le PESI. Ils ont, ensuite, de façon indépendante, classifié les patients dans 5 classes de risque (1-V) ainsi qu'en deux groupes à bas risque versus haut risque, respectivement les classes i-ll et les classes III à V.Nous avons examiné la reproductibilité des données entre deux groupes de médecins (médecins assistants vs chefs de clinique), pour chacune des variables constituant le PESI, pour le score total en points, pour l'attribution aux 5 classes de risque ainsi que pour la classification en deux groupes à haut risque versus bas risque. Cette évaluation de la reproductibilité des résultats obtenus par les différents médecins s'est basée sur le calcul du Kappa (K) ainsi sur les Coefficients de Corrélation Intra-classe (ICC).Parmi les 48 patients présentant une Embolie Pulmonaire inclus dans notre étude, les coefficients de reproductibilité entre médecins assistants et chefs de clinique étaient supérieurs à 0.60 pour 10 des 11 variables du PESI. La reproductibilité entre les 2 groupes de médecins, pour le total des points, pour l'attribution à une classe de risque I à V, ainsi que pour la classification en bas versus haut risque était presque parfaite.Nos résultats démontrent la haute reproductibilité du PESI, et appuient donc l'intérêt de son utilisation pour la stratification du risque chez des patients présentant une embolie pulmonaire.

Real-time quantitative PCR assay for measurement of bird telomeres

We present the application of a real-time quantitative PCR assay, previously developed to measure relative telomere length in humans and mice, to two bird species, the zebra finch Taeniopygia guttata and the Alpine swift Apus melba. This technique is based on the PCR amplification of telomeric (TTAGGG)(n) sequences using specific oligonucleotide primers. Relative telomere length is expressed as the ratio (T/S) of telomere repeat copy number (T) to control single gene copy number (S). This method is particularly useful for comparisons of individuals within species, or where the same individuals are followed longitudinally. We used glyceraldehyde-3-phosphate dehydrogenase (GAPDH) as a single control gene. In both species, we validated our PCR measurements of relative telomere length against absolute measurements of telomere length determined by the conventional method of quantifying telomere terminal restriction fragment (TRF) lengths using both the traditional Southern blot analysis (Alpine swifts) and in gel hybridization (zebra finches). As found in humans and mice, telomere lengths in the same sample measured by TRF and PCR were well correlated in both the Alpine swift and the zebra finch.. Hence, this PCR assay for measurement of bird telomeres, which is fast and requires only small amounts of genomic DNA, should open new avenues in the study of environmental factors influencing variation in telomere length, and how this variation translates into variation in cellular and whole organism senescence.

Methods for the analysis of two dimensional measurement data of paper web

This work is devoted to the problem of reconstructing the basis weight structure at paper web with black{box techniques. The data that is analyzed comes from a real paper machine and is collected by an o®-line scanner. The principal mathematical tool used in this work is Autoregressive Moving Average (ARMA) modelling. When coupled with the Discrete Fourier Transform (DFT), it gives a very flexible and interesting tool for analyzing properties of the paper web. Both ARMA and DFT are independently used to represent the given signal in a simplified version of our algorithm, but the final goal is to combine the two together. Ljung-Box Q-statistic lack-of-fit test combined with the Root Mean Squared Error coefficient gives a tool to separate significant signals from noise.

Measurement with an automated oscillometric wrist device with position sensor leads to lower values than measurements obtained with an automated oscillometric arm device from the same manufacturer in elderly persons.

OBJECTIVE: Home blood pressure (BP) monitoring is recommended by several clinical guidelines and has been shown to be feasible in elderly persons. Wrist manometers have recently been proposed for such home BP measurement, but their accuracy has not been previously assessed in elderly patients. METHODS: Forty-eight participants (33 women and 15 men, mean age 81.3±8.0 years) had their BP measured with a wrist device with position sensor and an arm device in random order in a sitting position. RESULTS: Average BP measurements were consistently lower with the wrist than arm device for systolic BP (120.1±2.2 vs. 130.5±2.2 mmHg, P<0.001, means±SD) and diastolic BP (66.0±1.3 vs. 69.7±1.3 mmHg, P<0.001). Moreover, a 10 mmHg or greater difference between the arm and wrist device was observed in 54.2 and 18.8% of systolic and diastolic measures, respectively. CONCLUSION: Compared with the arm device, the wrist device with position sensor systematically underestimated systolic as well as diastolic BP. The magnitude of the difference is clinically significant and questions the use of the wrist device to monitor BP in elderly persons. This study points to the need to validate BP measuring devices in all age groups, including in elderly persons.

Directives pratiques de la Société européenne d'hypertension sur la mesure de la pression artérielle à domicile [Practice guidelines of the European Society of Hypertension for home blood pressure measurement].

Self-measurement of blood pressure at home is increasingly used in the diagnostic and therapeutic approach of hypertension. This technique allows multiple measurements of blood pressure away from the clinical setting, making it possible to improve the evaluation of cardiovascular risk. Recently new guidelines on the use of self-measured blood pressure have been made available by the European Society of Hypertension, as summarized in the present paper.

Simultaneous measurement of regional cerebral blood flow by perfusion CT and stable xenon CT: a validation study.

BACKGROUND AND PURPOSE: Knowledge of cerebral blood flow (CBF) alterations in cases of acute stroke could be valuable in the early management of these cases. Among imaging techniques affording evaluation of cerebral perfusion, perfusion CT studies involve sequential acquisition of cerebral CT sections obtained in an axial mode during the IV administration of iodinated contrast material. They are thus very easy to perform in emergency settings. Perfusion CT values of CBF have proved to be accurate in animals, and perfusion CT affords plausible values in humans. The purpose of this study was to validate perfusion CT studies of CBF by comparison with the results provided by stable xenon CT, which have been reported to be accurate, and to evaluate acquisition and processing modalities of CT data, notably the possible deconvolution methods and the selection of the reference artery. METHODS: Twelve stable xenon CT and perfusion CT cerebral examinations were performed within an interval of a few minutes in patients with various cerebrovascular diseases. CBF maps were obtained from perfusion CT data by deconvolution using singular value decomposition and least mean square methods. The CBF were compared with the stable xenon CT results in multiple regions of interest through linear regression analysis and bilateral t tests for matched variables. RESULTS: Linear regression analysis showed good correlation between perfusion CT and stable xenon CT CBF values (singular value decomposition method: R(2) = 0.79, slope = 0.87; least mean square method: R(2) = 0.67, slope = 0.83). Bilateral t tests for matched variables did not identify a significant difference between the two imaging methods (P >.1). Both deconvolution methods were equivalent (P >.1). The choice of the reference artery is a major concern and has a strong influence on the final perfusion CT CBF map. CONCLUSION: Perfusion CT studies of CBF achieved with adequate acquisition parameters and processing lead to accurate and reliable results.

Comparison of central macular thickness (CMT) measurement between time domain and spectral domain (SD) optical coherence tomography (OCT) and reproducibility of SD OCT in active neovascular AMD

Purpose: To evaluate the reproducibility of Cirrus-SD OCT measurements and to compare central macular thickness (CMT) measurements between TD-Stratus and SD-Cirrus OCT in patients with active exudative AMD. Methods: Consecutive case series of patients with active exudative AMD seen in the Medical Retina Department. Patients underwent 1 scan with Stratus (macular thickness map protocol) and 5 scans with Cirrus (Macular Cube protocol) at the same visit by the same experienced examiner. To be included, patients best-corrected visual acuity (BCVA) had to be >20/200 while all scans had to be of sufficient quality, well-centered and at least one Cirrus scan with CMT >300 microns. The repeatability of the SD Cirrus was estimated by using all 5 CMT measurements and the mean of the Cirrus measurements was compared with the CMT obtained by TD Stratus. Results: Cirrus OCT demonstrated high intraobserver repeatability at the central foveal region (ICC 96%). The mean of the CMT measurements was 321microns for Stratus and 387 microns for Cirrus. The average difference was 65m (SD=30). The coefficient of concordance between Stratus and Cirrus CMT measurements was rho=0,749 with a high precision and a moderate accuracy. The equation of the line of regression between Stratus and meanCirrus is given by the following: M_stratus = 0,848 x m_cirrus - 4,496 (1).Conclusions: The Cirrus macular cube protocol allows reproducible CMT measurements in patients with active exudative AMD. In cases of upgrading from TD to SD use and vice versa, there is the possibility to predict the measurements by using the equation (1). These real life data and conclusions can help in improving our clinical management of patients with neovascular AMD.

Machine vision measurement system for paper printability assessments

This work had two primary objectives: 1) to produce a working prototype for automated printability assessment and 2) to perform a study of available machine vision and other necessary hardware solutions. The three printability testing methods, IGT Picking,He¬liotest, and mottling, considered in this work have several different requirements and the task was to produce a single automated testing system suitable for all methods. A system was designed and built and its performance was tested using the Heliotest. Working proto¬types are important tools for implementing theoretical methods into practical systems and testing and demonstrating the methodsin real life conditions. The system was found to be sufficient for the Heliotest method. Further testing and possible modifications related to other two test methods were left for future works. A short study of available systems and solutions concerning image acquisition of machine vision was performed. The theoretical part of this study includes lighting systems, optical systems and image acquisition tools, mainly cameras and the underlying physical aspects for each portion.

Use of field measurements in fatigue analysis of forestry cranes

Tässä työssä on esitetty väsyttävän kuormituksen mittaamiseen ja mittausdatan jälkikäsittelyyn sekä väsymismitoitukseen liittyviä menetelmiä. Menetelmien sovelluskohteena oli metsäkoneen kuormain, joka on väsyttävästi kuormitettu hitsattu rakenne. Teoriaosassa on kuvattu väsymisilmiötä ja väsymismitoitusmenetelmiä sekä kuormitusten tunnistamiseen ja mittausten jälkikäsittelyyn liittyviä menetelmiä. Yleisimmin käytettyjen väsymismitoitusmenetelmien rinnalle on esitetty luotettavuuteen perustuvaa väsymismitoitusmenetelmää. Kuormainten suunnittelussa on keveys- j a kestoikävaatimusten takia erityisen suuri merkitys väsymisen huomioimisella. Rakenteille on ominaista tietyt toiminnan kannalta välttämättömät hitsatut yksityiskohdat, jotka usein määräävät koko rakenteen kestoiän. Koska nämä ongelmakohdat pystytään useimmiten tunnistamaan jo suunnitteluvaiheessa, voidaan yksityiskohtien muotoilulla usein parantaa huomattavasti koko rakenteen kestoikää. Näiden yksityiskohtien optimointi on osittain mahdollista toteuttaa ilman kuormituskertymätietoa, mutta useimmiten kuormitusten tunnistaminen on edellytys parhaan ratkaisun löytymiselle. Tällöin toistaiseksi paras keino todellisen väsyttävän kuormituksen tunnistamiseksi on pitkäaikaiset kenttämittaukset. Kenttämittauksilla selvitetään rakenteeseen kohdistuvat kuormitukset venymäliuskojen avulla. Kuormitusten tunnistamisella on erityisen suuri merkitys kun halutaan määrittää rakenteen kestoikä. Väsyminen ja väsyttävä kuormitus ovat kuitenkin tilastollisia muuttujia j a yksittäiselle rakenteelle ei ole mahdollista määrittää tarkkaa k estoikää. Tilastollisia menetelmiä käyttäen on kuitenkin mahdollista määrittää rakenteen vaurioitumisriski. Laskettaessa vaurioitumisriskiä suurelle määrälle yksittäisiä rakenteita voidaan muodostaa tarkkojakin ennusteita mahdollisten vaurioiden lukumäärästä. Tällöin kuormituskertymätiedosta voi olla tavanomaisen suunnittelun lisäksi laajempaa hyötyä esimerkiksi takuukäsittelyssä. Tässä työssä on sovellettu esitettyjä teorioita käytännössä metsäkoneen harvesterin puomiston väsymistarkasteluun. Kyseisen rakenteen kuormituksia mitattiin kahden viikon aikana yhteensä 35 tuntia, jonka perusteella laskettiin väsyttävän kuormituksen tilastollinen jakauma esimerkkitapaukselle. Mittauksen perusteella ei voitu tehdä kuitenkaan johtopäätöksiä tuotteen koko elinkaaren kuormituksista eikä muiden samanlaisten tuotteiden kuormituksista, koska mitattu otos oli suhteellisen lyhyt ja rajoittui vain yhteen käyttäjään ja muutamaan käyttökohteeseen. Menetelmien testaamiseksi kyseinen otos oli kuitenkin riittävä. Kuormituskertymätietoa käytettiin hyväksi myös laatumääritysten muodostamisessaesimerkkitapaukselle. Murtumismekaniikkaan perustuvalla menetelmällä arvioitiinharvesteripilarin valun mahdollisten valuvirheiden suurin sallittu koko. Luotettavuuteen pohjautuvan mitoitusmenettelyn tarve näyttää olevanlisääntymässä, joten pitkäaikaisten kenttämittausten tehokas hyödyntäminen tulee olemaan keskeinen osa väsymismitoitusta lähitulevaisuudessa. Menetelmiä olisi mahdollista tehostaa yhdistämällä kuormituskertymään erilaisia kuormitusten suhteen riippuvia tunnettuja suureita kuten käsiteltävän puun halkaisija. Todellisettuotekohtaiset tilastolliset jakaumat kuormituksista voitaisiin muodostaa mahdollisesti tehokkaammin, jos esimerkiksi kuormitusten riippuvuus metsätyypistä pystyttäisiin ensin määrittämään.

Kunnossapidon kehitysmalli sanomalehtipainon tuotannon luotettavuuden, tuottavuuden ja tuotteen laadun turvaamiseksi

Diplomityössä käsitellään ne toimet, jotka Esa Lehtipaino Oy:ssä tarvitsee tehdä kunnossapidon kehittämiseksi sanomalehtipainoprosessin kunnossapidossa. Työssä käytettiin luotettavuuskeskeisen ja kokonaisvaltaisen tuottavuuskeskeisen kunnossapidon strategioiden osia sekä PSK Standardisoinnin PSK 5705:2006standardin mukaista menetelmää määrittämään kunnossapidon kannalta tärkeimmät kohteet ja osa-alueet. PSK 5705:2006 on kunnonvalvonnan värähtelymittausten mittaustoiminnan suunnitteluun luotu standardi, jonka perusteella rakennettiin sanomalehtipainoprosessiin sopiva tuotantolaitteiston luokitusjärjestelmä. Luokituksenperusteella kohdennetaan kunnossapidon resurssit tuotantojärjestelmän luotettavuuden kannalta oikeisiin, tuottavimpiin kohteisiin. Tuotantohenkilöstön kunnossapitohenkilökunnalle tekemien vikailmoitusten välitykseen rakennettiin Microsoft Access -pohjainen Vikaloki-lomake. Kunnossapitotoiminnan kehityksen tuloksien seuraamiseksi määritettiin PSK 6201:2003 standardin mukainen tuotannon kokonaistehokkuutta kuvaava KNL-luku. KNL-luvusta luotiin ennuste kunnossapidon kehittämistarpeista regressioanalyysin avulla. Kehitysmalli esittää, että kohdeyrityksessä tulee toiminnan kehittäminen aloittaa päivittämällä tietokonepohjainen toiminnanohjausjärjestelmä, johon lisätään ennakoivat suunnitellut kunnossapitotoimet. Toimet määriteltiin yllämainitun kriittisyysluokituksen perusteella.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

Visual measurement of laser-arc hybrid welding

Tässä työssä raportoidaan hybridihitsauksesta otettujen suurnopeuskuvasarjojen automaattisen analyysijärjestelmän kehittäminen.Järjestelmän tarkoitus oli tuottaa tietoa, joka avustaisi analysoijaa arvioimaan kuvatun hitsausprosessin laatua. Tutkimus keskittyi valokaaren taajuuden säännöllisyyden ja lisäainepisaroiden lentosuuntien mittaamiseen. Valokaaria havaittiin kuvasarjoista sumean c-means-klusterointimenetelmän avullaja perättäisten valokaarien välistä aikaväliä käytettiin valokaaren taajuuden säännöllisyyden mittarina. Pisaroita paikannettiin menetelmällä, jossa yhdistyi pääkomponenttianalyysi ja tukivektoriluokitin. Kalman-suodinta käytettiin tuottamaan arvioita pisaroiden lentosuunnista ja nopeuksista. Lentosuunnanmääritysmenetelmä luokitteli pisarat niiden arvioitujen lentosuuntien perusteella. Järjestelmän kehittämiseen käytettävissä olleet kuvasarjat poikkesivat merkittävästi toisistaan kuvanlaadun ja pisaroiden ulkomuodon osalta, johtuen eroista kuvaus- ja hitsausprosesseissa. Analyysijärjestelmä kehitettiin toimimaan pienellä osajoukolla kuvasarjoja, joissa oli tietynlainen kuvaus- ja hitsausprosessi ja joiden kuvanlaatu ja pisaroiden ulkomuoto olivat samankaltaisia, mutta järjestelmää testattiin myös osajoukon ulkopuolisilla kuvasarjoilla. Testitulokset osoittivat, että lentosuunnanmääritystarkkuus oli kohtuullisen suuri osajoukonsisällä ja pieni muissa kuvasarjoissa. Valokaaren taajuuden säännöllisyyden määritys oli tarkka useammassa kuvasarjassa.