803 resultados para Forensic audit
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The call to access and preserve the state records that document crimes committed by the state during Guatemala’s civil war has become an archival imperative entangled with neoliberal human rights discourses of “truth, justice, and memory.” 200,000 people were killed and disappeared in Guatemala’s civil war including acts of genocide in which 85% of massacres involved sexual violence committed against Mayan women. This dissertation argues that in an attempt to tell the official story of the civil war, American Human Rights organizations and academic institutions have constructed a normative identity whose humanity is attached to a scientific and evidentiary value as well as an archival status representing the materiality and institutionality of the record. Consequently, Human Rights discourses grounded in Western knowledges, in particular archival science and law, which prioritize the appearance of truth erase the material and epistemological experience of indigenous women during wartimes. As a result, the subjectivity that has surfaced on the record as most legible has mostly pertained to non-indigenous, middle class, urban, leftist men who were victims of enforced disappearance not genocide. This dissertation investigates this conflicting narrative that remembers a non-indigenous revolutionary masculine hero and grants him justice in human rights courtrooms simply because of a document attesting to his death. A main research question addressed in this project is why the promise of "truth and justice" under the name of human rights becomes a contentious site for gendered indigenous bodies? I conduct a discursive and rhetorical analysis of documentary film, declassified Guatemalan police and military records such as Operation Sofia, a military log known for “documenting the genocide” during rural counterinsurgencies executed by the military. I interrogate the ways in which racialized feminicides or the hyper-sexualized racial violence that has historically dehumanized indigenous women falls outside of discourses of vision constructed by Western positivist knowledges to reinscribe the ideal human right subject. I argue for alternative epistemological frames that recognize genocide as sexualized and gendered structures that have simultaneously produced racialized feminicides in order to disrupt the colonial structures of capitalism, patriarchy and heterosexuality. Ironically, these structures of power remain untouched by the dominant human rights discourse and its academic, NGO, and state collaborators that seek "truth and justice" in post-conflict Guatemala.
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Audit firms are organized along industry lines and industry specialization is a prominent feature of the audit market. Yet, we know little about how audit firms make their industry portfolio decisions, i.e., how audit firms decide which set of industries to specialize in. In this study, I examine how the linkages between industries in the product space affect audit firms’ industry portfolio choice. Using text-based product space measures to capture these industry linkages, I find that both Big 4 and small audit firms tend to specialize in industry-pairs that 1) are close to each other in the product space (i.e., have more similar product language) and 2) have a greater number of “between-industries” in the product space (i.e., have a greater number of industries with product language that is similar to both industries in the pair). Consistent with the basic tradeoff between specialization and coordination, these results suggest that specializing in industries that have more similar product language and more linkages to other industries in the product space allow audit firms greater flexibility to transfer industry-specific expertise across industries as well as greater mobility in the product space, hence enhancing its competitive advantage. Additional analysis using the collapse of Arthur Andersen as an exogenous supply shock in the audit market finds consistent results. Taken together, the findings suggest that industry linkages in the product space play an important role in shaping the audit market structure.
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Employee involvement is a common goal for most companies. This research started when managers of a familyrun horticultural firm decided to increase employee commitment and improve organizational climate. To help them, we considered the possibility of developing a cultural audit, adapting the tool to the fact that it was a small family business. Therefore, this paper will firstly review the existing literature concerning organizational culture, specially which cultural characteristics should be more valuable to achieve employee commitment and involvement and how to run a cultural audit. Secondly, it will expose the design and implementation of a cultural audit at this company, through an explicative case study that aims to compare the existing culture with the characteristics described theoretically. The study discusses the lack of trust, of a creative atmosphere, and of a shared vission, and suggests some recommendations to develop these characteristics, in order to gain the desired level of employee involvement. Key words: Employee involvement, organizational
Resumo:
(English)The Swedish industrial sector has overcome the oil crisis and has maintained the energy use constant even though the production has grown. This has been achieved thanks to the development of several energy policies, by the Swedish government, towards the 2020 goals. This thesis carries on this path and performs an energy audit for an old industrial building in Gävle (Sweden) in order to propose different energy efficiency measures to use less energy while maintaining the thermal comfort. The building is in quite a bad shape and some of the areas are unused making them a waste of money. By means of the invoices provided by different companies, the information from the staff and some measures that have been carried out in-situ, the energy balance has been calculated from where conclusions have been drawn. Although it is an industrial building, the study is not going to be focused in the industrial process but in the building’s envelope and support processes, since the unit combines both production and office areas. Therefore, the energy balance is divided in energy supplies (district heating, free heating and sun irradiation) and energy losses (transmission, ventilation hot tap water and infiltrations). The results show that the most important supply is that of the DH whereas the most important losses are the transmission and infiltration. Thus, the measures proposed are focused on the reduction of this relevant parameters. The most important measures are the renovation of the windows, heating systems valves and the ventilation. The glazing of the dwelling is old and some of it is broken accounting for quite a large amount of the losses. The radiator valves are not properly working and there does not exist any temperature control. Therefore the installation of thermostatic valves turns out to be a must. Moreover, some part of the building has no mechanical ventilation but conserves the ducts. These could be utilized if they are connected to the workshop’s ventilation which is capable of generating sufficient flow for the entire building. Finally, although other measures could also be carried out, the ones proposed appear to be the essential ones. A further analysis should be carried out in order to analyze the payback time or investment capability of the company so as to decide between one measure or another. A market study for possible new tenants for the unused parts of the building is also advisable.
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Poster presented at the First International Congress of CIIEM: From Basic Sciences to Clinical Research. Egas Moniz, Monte de Caparica, 27 e 28 de Novembro 2015
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This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.