848 resultados para Auditing, Internal
Resumo:
The residual stress distribution that arises in the glass matrix during cooling of a partially crystallized 17.2Na(2)O-32.1CaO-48.1SiO(2)-2.5P(2)O(5) (mol%) bioactive glass-ceramic was measured using the Vickers indentation method proposed by Zeng and Rowcliffe (ZR). The magnitude of the determined residual stress at the crystal/glass boundary was 1/4-1/3 of the values measured using X-ray diffraction (within the crystals) and calculated using Selsing`s model. A correction for the crack geometry factor, assuming a semi-elliptical shape, is proposed and then good agreement between experimental and theoretical values is found. Thus, if the actual crack geometry is taken into account, the indentation technique of ZR can be successfully used. In addition, a numerical model for the calculation of residual stresses that takes into account the hemispherical shape of the crystalline precipitates at a free surface was developed. The result is that near the sample surface, the radial component of the residual stress is increased by 70% in comparison with the residual stress calculated by Selsing`s model.
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The Early Paleozoic geodynamic evolution in SW Iberia is believed to have been dominated by the opening of the Rheic Ocean. The Rheic Ocean is generally accepted to have resulted from the drift of peri-Gondwanan terranes such as Avalonia from the northern margin of Gondwana during Late Cambrian-Early Ordovician times. The closure of the Rheic Ocean was the final result of a continent-continent collision between Gondwana and Laurussia that produced the Variscan orogen. The Ossa-Morena Zone is a peri-Gondwana terrane, which preserves spread fragments of ophiolites - the Internal Ossa-Morena Zones Ophiolite Sequences (IOMZOS). The final patchwork of the IOMZOS shows a complete oceanic lithospheric sequence with geochemical characteristics similar to the ocean-floor basalts, without any orogenic fingerprint and/or crustal contamination. The IOMZOS were obducted and imbricated with high pressure lithologies. Based on structural, petrological and whole-rock geochemical data, the authors argue that the IOMZOS represent fragments of the oceanic lithosphere from the Rheic Ocean. Zircon SHRIMP U-Pb geochronological data on metagabbros point to an age of ca. 480 Ma for IOMZOS, providing evidence of a well-developed ocean in SW Iberia during this period, reinforcing the interpretation of the Rheic Ocean as a wide ocean among the peri-Gondwanan terranes during Early Ordovician times.
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The ever-increasing robustness and reliability of flow-simulation methods have consolidated CFD as a major tool in virtually all branches of fluid mechanics. Traditionally, those methods have played a crucial role in the analysis of flow physics. In more recent years, though, the subject has broadened considerably, with the development of optimization and inverse design applications. Since then, the search for efficient ways to evaluate flow-sensitivity gradients has received the attention of numerous researchers. In this scenario, the adjoint method has emerged as, quite possibly, the most powerful tool for the job, which heightens the need for a clear understanding of its conceptual basis. Yet, some of its underlying aspects are still subject to debate in the literature, despite all the research that has been carried out on the method. Such is the case with the adjoint boundary and internal conditions, in particular. The present work aims to shed more light on that topic, with emphasis on the need for an internal shock condition. By following the path of previous authors, the quasi-1D Euler problem is used as a vehicle to explore those concepts. The results clearly indicate that the behavior of the adjoint solution through a shock wave ultimately depends upon the nature of the objective functional.
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An international standard, ISO/DP 9459-4 has been proposed to establish a uniform standard of quality for small, factory-made solar heating systerns. In this proposal, system components are tested separatelyand total system performance is calculated using system simulations based on component model parameter values validated using the results from the component tests. Another approach is to test the whole system in operation under representative conditions, where the results can be used as a measure of the general system performance. The advantage of system testing of this form is that it is not dependent on simulations and the possible inaccuracies of the models. Its disadvantage is that it is restricted to the boundary conditions for the test. Component testing and system simulation is flexible, but requires an accurate and reliable simulation model.The heat store is a key component conceming system performance. Thus, this work focuses on the storage system consisting store, electrical auxiliary heater, heat exchangers and tempering valve. Four different storage system configurations with a volume of 750 litre were tested in an indoor system test using a six -day test sequence. A store component test and system simulation was carried out on one of the four configurations, applying the proposed standard for stores, ISO/DP 9459-4A. Three newly developed test sequences for intemalload side heat exchangers, not in the proposed ISO standard, were also carried out. The MULTIPORT store model was used for this work. This paper discusses the results of the indoor system test, the store component test, the validation of the store model parameter values and the system simulations.
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Background: The Swedish Maternal Health Care Register (MHCR) is a national quality register that has been collecting pregnancy, delivery, and postpartum data since 1999. A substantial revision of the MHCR resulted in a Web-based version of the register in 2010. Although MHCR provides data for health care services and research, the validity of the MHCR data has not been evaluated. This study investigated degree of coverage and internal validity of specific variables in the MHCR and identified possible systematic errors. Methods: This cross-sectional observational study compared pregnancy and delivery data in medical records with corresponding data in the MHCR. The medical record was considered the gold standard. The medical records from nine Swedish hospitals were selected for data extraction. This study compared data from 878 women registered in both medical records and in the MHCR. To evaluate the quality of the initial data extraction, a second data extraction of 150 medical records was performed. Statistical analyses were performed for degree of coverage, agreement and correlation of data, and sensitivity and specificity. Results: Degree of coverage of specified variables in the MHCR varied from 90.0% to 100%. Identical information in both medical records and the MHCR ranged from 71.4% to 99.7%. For more than half of the investigated variables, 95% or more of the information was identical. Sensitivity and specificity were analysed for binary variables. Probable systematic errors were identified for two variables. Conclusions: When comparing data from medical records and data registered in the MHCR, most variables in the MHCR demonstrated good to very good degree of coverage, agreement, and internal validity. Hence, data from the MHCR may be regarded as reliable for research as well as for evaluating, planning, and decision-making with respect to Swedish maternal health care services.
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Expediting new program development can help universities meet student and employer demand while gaining an edge over competitors, but coordinating program development and approval requires careful preparation and execution. This report profiles strategies to measure market demand for new programs, choose programs for accelerated development, and leverage internal resources. The report also suggests ways to structure and staff program development to maximize speed and effectiveness.
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This paper examines structural changes that occur in the total factor productivity (TFP) within countries. It is possible that some episodes of high economic growth or economic decline are associated with permanent productivity shocks, therefore, this research has two objectives. The Örst one is to estimate the structural changes present in TFP for a sample of 81 countries between 1950(60) and 2000. The second one is to identify, whenever possible, episodes in the political and economic history of these countries that may account for the structural breaks in question. The results suggest that about 85% of the TFP time-series present at least one structural break, moreover, at least half the structural changes can be attributed to internal factors, such as independence or a newly adopted constitution, and about 30% to external shocks, such as oil shock or shocks in international interest rates. The majority of the estimated breaks are downwards, indicating that after a break the TFP tends to decrease, implying that institutional rearrangements, external shocks, or internal shocks may be costly and from which it is very di¢ cult to recover.
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The purpose of this study is to identify the strategic vision of the Internal Audit Department of Petrel Brasileiro S.A. PETROBRAS, in comparison with the audit function's proposals and practices in competitive organizations and their reality. It also aims at the verification of the possible solutions, within Petrobras itself, so as to constantly add value to the business and to the shareholders. With this in mind, a research was carried out, contemplating the conceptual proposals and market practices related to auditing and to the current diagnosis and the organizational model of Petrobras, so as to choose elements for comparison and analysis of such vision. The results of this research pointed in the direction of questioning the organizational value of the internal audit action, concluding that it will only be possible to continuously attain such value by means of a permanent coordination with the organization's strategic level. This is especially true if the audit action participates effectively in the process of Corporate Governance, in defining the risks, the internal control system and the measurement of corporate performance, as related to the development of the strategic plan. However, any action along these lines is still heavily impacted and limited by several aspects of culture and relationship of the organizational power as well as by the beliefs of the organization and of the body of auditors. The involvement of the auditors as employees was also considered relevant in the auditing process, by means of the participation of the audited entities in self assessment2. This procedure is still not sufficiently guaranteed by successful experiments in major organizations, considering that there is not a clear demonstration of the effective benefits of adopting this practice, as ompared to the central control, seldom shared but strongly monitored by integrated information systems. Finally, this research points to the need to renew the concept of the formation and role of the auditors in modern competitive organizations, in the face of information technology and of automation of the instrument controls of the business. Therefore, one may conclude that the trend will be toward an action aiming at the revision of formal internal control matrixes, as they are established in such systems. On the other hand, the majority of audit human resources will be increasingly deployed to the evaluation of risk and control, as related to relevant events of a more abstract nature, as in the case of those connected with the uncontrollable factors of the external environment.
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O objetivo deste trabalho foi explorar a relação existente entre a literatura sobre técnicas de amostragem em auditoria e as técnicas efetivamente utilizadas pelos serviços de auditoria interna das empresas no Brasil. Procurou-se analisar quais os principais problemas encontrados na utilização dessas técnicas, além de verificar se havia diferença quanto ao uso de técnicas de amostragem mais sofisticadas pelas empresas de origem nacional privada, estatais e estrangeiras. (Capítulo I) A revisão de literatura buscou reunir e sumarizar algumas das diversas técnicas de amostragem, que as auditorias internas das empresas têm à disposição. (Capítulo II) A seguir, evidenciou-se a metodologia utilizada na pesquisa e a respectiva razão de seu emprego. (Capítulo Ill) A descrição dos casos, realizada através da aplicação do questionário em nove empresas, está reunida neste capítulo onde cada caso é descrito individualmente. (Capítulo IV) Os resultados obtidos foram analisados de acordo com cada item do questionário e possibilitaram uma análise abrangente das técnicas de amostragem utilizadas pelos serviços de auditoria interna das empresas no Brasil. (Capítulo V) Finalmente, são apresentados o sumário e as conclusões da pesquisa à luz dos fundamentos teóricos, formulando-se recomendações e sugestões para novas pesquisas. (Capítulo VI)
Resumo:
o objetivo desta pesquisa foi explorar a relação existente entre a literatura sobre as técnicas de auditoria analítica e as técnicas efetivamente utilizadas pelas empresas de auditoria independente com sede ou escritório no Brasil. Buscou-se analisar quais os principais problemas encontrados na utilização dessas técnicas, além de verificar se havia diferença quanto ao uso de técnicas de auditoria analítica mais sofisticadas, pelo fato de serem essas empresas de origem nacional e/ ou estrangeira (capítulo 1). Na revisão de literatura, procurou-se resumir e sumariar a evolução das técnicas de auditoria analítica em face do crescimento, em tamanho e complexidade, da empresa moderna, e sofisticação dos sistemas contábeis e dos controles internos respectivos, de modo a evidenciar as vantagens de sua utilização por parte das empresas de auditoria independente (capítulo 2). A seguir, evidenciou-se a metodologia utilizada na_ pesquisa e a respectiva , razão de seu emprego, desenvolvendo-se um plano de referência sobre as técnicas de auditoria analítica para ser testada neste trabalho (capítulo 3). A descrição dos casos, realizada através da aplicação do questionário em oito empresas, está reunida neste capítulo, onde cada caso é descrito individualmente (capítulo 4). Os resultados obtidos foram analisados de acordo com cada item do questionário e possibilitaram uma análise abrangente das técnicas de auditoria analítica utilizadas pelas firmas de auditoria independente no Brasil (capítulo 5). Finalmente, são apresentados o resumo e as conclusões da pesquisa à luz dos fundamentos teóricos, apresentando-se recomendações e sugestões para novas pesquisas (capítulo 6).
Resumo:
Esta pesquisa teve como principal objetivo analisar os serviços de auditoria interna em sua modalidade operacional nas empresas industriais de transformação na cidade do Rio de Janeiro, no que concerne a estrutura organizacional e seu funcionamento, considerando-se suas características individuais em conformidade com a área ou setor de atuação de cada empresa, em relação com a literatura estudada. A revisão de literatura apresentada no capítulo II, enfoca aspectos relevantes que foram usados como fundamentos teóricos para nortear o presente estudo. No capítulo III é apresentada a metodologia utilizada, onde se chama a atenção para a utilização do método de estudo de casos, levando-se em consideracão a carência de verificações empíricas na área de auditoria, utilizadas nas empresas pesquisadas. A seguir, no capítulo IV, são descritos os casos estudados, abordando-se as características de cada Departamento de Auditoria, e as respectivas formas com que desenvolvem os seus trabalhos. No capítulo V é apresentado a análise dos casos através de comparações com os pontos vistos como importantes na literatura. Finalmente, no capitulo VI, são apresentadas as conclusões, recomendações e sugestões de novos estudos.
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This paper studies the incentives underlying the relations between foreign countries and rival domestic groups. It models the interaction in a infinitely-repeated game between these three players. The domestic groups bargain for a split of the domestic surplus and may engage in violent dispute for power and in unilateral mass killing processes. The foreign country may choose to support one of these groups in exchange for monetary transfers. The paper characterizes the parametric set in which strategies leading to no violent disputes nor mass killings are Subgame Perfect Nash Equilibra in the presence of foreign support, but not in its absence.
Resumo:
Leaf-cutting ants of the genera Atta and Acromyrmex (tribe Attini) are symbiotic with basidiomycete fungi of the genus Leucoagaricus (tribe Leucocoprineae), which they cultivate on vegetable matter inside their nests. We determined the variation of the 28S, 18S, and 5.8S ribosomal DNA (rDNA) gene loci and the rapidly evolving internal transcribed spacers 1 and 2 (ITS1 and ITS2) of 15 sympatric and allopatric fungi associated with colonies of 11 species of leafcutter ants living up to 2,600 km apart in Brazil. We found that the fungal rDNA and ITS sequences from different species of ants were identical (or nearly identical) to each other, whereas 10 GenBank Leucoagaricus species showed higher ITS variation. Our findings suggest that Atta and Acromyrmex leafcutters living in geographic sites that are very distant from each other cultivate a single fungal species made up of closely related lineages of Leucoagaricus gongylophorus. We discuss the strikingly high similarity in the ITS1 and ITS2 regions of the Atta and Acromyrmex symbiotic L. gongylophorus studied by us, in contrast to the lower similarity displayed by their non-symbiotic counterparts. We suggest that the similarity of our L. gongylophorus isolates is an indication of the recent association of the fungus with these ants, and propose that both the intense lateral transmission of fungal material within leafcutter nests and the selection of more adapted fungal strains are involved in the homogenization of the symbiotic fungal stock.
Resumo:
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)