855 resultados para parecer do auditor


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Pós-graduação em Enfermagem - FMB

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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[ES] Este trabajo presenta algunas posibilidades de aprovechamiento de la opinión cualitativa de un auditor. Se desarrolla en torno a un caso ficticio que contiene las ideas básicas sobre la metodología expuesta.

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[ES]En todo proceso de enseñanza-aprendizaje se utiliza la evaluación como un modo de medir cuantitativamente el progreso de los estudiantes. En este trabajo se presenta una experiencia del uso de la coevaluación en la extinta Facultad de Formación del Profesorado, actual Facultad de Ciencias de la Educación de la Universidad de Las Palmas de Gran Canaria, que se llevó a cabo durante dos cursos académicos para poder determinar los beneficios y/o perjuicios de su uso. Para llevar a cabo este estudio se utilizó una evaluación compartida en la que el profesorado evaluaba un 70% de la asignatura y el alumnado evaluaba un 30%. Aunque a priori pudiera parecer que evaluar el 30% de la asignatura no es suficiente, al ser una propuesta novedosa para los estudiantes estos respondieron positivamente. En este estudio presentamos el proceso que seguimos, la implicación de los estudiantes así como los resultados obtenidos.

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A lo largo de los últimos años, la narrativa extremeña ha producido un buen número de autores y obras cuya calidad destaca en el mundo de la literatura española. Entre otros, Luis Landero, Dulce Chacón, J.A. Gabriel y Galán y Eugenio Fuentes han aportado una importante contribución a las letras españolas de las últimas décadas. Gonzalo Hidalgo Bayal, autor que comparte con los antes citados el origen extremeño, se sitúa por ende en una generación literaria importante. La obra de este narrador, nacido en Higuera de Albalat y actualmente residente en Plasencia, no es muy conocida por el gran público. Sin embargo, no cabe duda de que los escritos de Bayal poseen unas calidades de primario valor. Su obra narrativa se puede dividir en dos agrupaciones principales. La primera es un grupo de narraciones breves, constituido por unas memorias (Campo de amapolas blancas), un conjunto de relatos fantásticos (La princesa y la muerte) y dos relatos brevísimos reunidos en un único volumen (El artista del billar). La segunda està formada por cuatro novelas: una es la interpretación moderna del cuento cervantino El celoso extremeño (Amad a la dama) y las demás (Misera fue, señora, la osadía, El cerco oblicuo y Paradoja del interventor) se desarrollan en época contemporánea, aunque en períodos distintos, y están protagonizadas por diferentes personajes. Al parecer es difícil encontrar un hilo conductor que valga para la entera obra del autor de Plasencia. Los diferentes desenlaces, un estilo que muda y protagonistas distintos proporcionan a los relatos hidalguianos cierta aptitud a la metamórfosis. Para comprender eficazmente la obra de Hidalgo hay que analizar, en primer lugar, su pensamiento estético: “En la literatura, a partir del primer fruto maduro, no hay evolución ni progresión, sino un deambular circular [...] las obras de un escritor son como satélites en torno a su materia” (El desierto de Takla Makán). Con referencia a uno de sus grandes maestros, Rafael Sánchez Ferlosio, el autor habla de la producción literaria como de un movimiento circular alrededor de una sustancia central. Esta sustancia central es constante: las diferentes obras del escritor pueden alejarse o acercarse a ella, describriéndola y descubriéndola con mayor o menor eficacia. Un análisis de la obra del propio Gonzalo Hidalgo debe entonces tener en cuenta de la necesidad de considerar esta materia central: relatos y novelas se mueven, formando un círculo que encierra una sustancia constante. Para investigar la materia alrededor de que la obra de Gonzalo Hidalgo se mueve, se han elegido dos téminos fundamentales del cuento. Lugar (o, mejor dicho, espacio) y personaje son ejes necesarios, cuya evolución puede proporcionar indicios sobre las lineas fundamentales que orientan el rumbo de la narrativa del autor. Se analiza entonces la manera en que Hidalgo describe y hace vivir espacios y personajes, y como estos se penetran recíprocamente. En algunos de los cuentos el autor utiliza un lugar (Murania) cuyas características físicas proceden de la realidad. La agrupación periférica de medio tamaño es el ambiente de la mayoría de los relatos de Gonzalo Hidalgo Bayal y la inspiración que la produce se encuentra en Plasencia, lugar de residencia del escritor. La función narrativa del espacio, de todas formas, varía y se hace cada vez más clara y precisa. Murania y los demás lugares realizan, con una evolución que atraviesa los distintos relatos, un rechazo firme e inapelable que excluye el personaje principal de la comunidad formada por los ciudadanos y, finalmente, por la entera humanidad. De forma cada vez más intensa, desde Misera fue, señora, la osadía hasta Paradoja del interventor (que constituye, por ahora, el punto de llegada del recorrido narrativo hidalguiano), el espacio actúa para excluir (y destruir) el protagonista, moral y físicamente. Manuel Simón Viola, en los estudios y en las reseñas dedicadas a Gonzalo Hidalgo Bayal, evidencia como el autor de Plasencia construye un trayecto que reúne sobre todo tres novelas (Misera fue, señora, la osadía, El Cerco oblicuo e Paradoja del interventor). Estas obras, además de tener algunas características comunes (conexiones temporales, temas, voz narradora), se centran en odiseas personales, protagonizadas por personajes distintos pero con un común denominador. El protagonista evoluciona hacia un pesimismo que se hace concreto en la relación con un mundo exterior, mundo que no permite ilusión nuguna. El fracaso inevitable con que el personaje se enfrenta es la única salida posible para los desenlaces del cuento hidalguiano. Al final de una evolución que incluye todos los personajes de la obra de Gonzalo Hidalgo, la resignación, principal característica del protagonista de Paradoja del interventor, se convierte en un rasgo distintivo. La derrota y el fracaso, por otro lado, funcionan de hilo conductor también en las obras de otros autores extremeños: Luis Landero y Dulce Chacón concentran, como Gonzalo Hidalgo, el esfuerzo literario en la descripción de afanes sin realizar. Con estilos y enfoques propios, comparten entonces una materia literaria que se descubre en la evolución del personaje y en la cada vez más clara definición de la función del espacio. La palabra, medio necesario para la trasmisión del mensaje literario, tiene entonces un valor fundamental. Como enseña Rafael Sánchez Ferlosio, a través del lenguaje el ser humano realiza su encuentro con la naturaleza: las relaciones humanas, el derecho, la ética y la literatura revolotean en torno al don de la palabra. El lenguaje literario es, como sugiere Gonzalo Hidalgo en algunos escritos críticos dedicados a la literatura extremeña, un vértice del tríangulo formado con sujeto y realidad. A través de las formas del lenguaje, elemento imprescindible, se expresa la relación entre persona y relidad exterior, entre yo y otro, entre personaje y espacio. En suma, el triángulo formado por lenguaje, sujeto y realidad es la clave para descubrir los mecanismos del “deambular circular” del escritor en torno a su materia.

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La costruzione di un modello efficiente di corporate governance deve offrire una disciplina adeguata dei doveri contabili. Ciò nonostante, gli ordinamenti giuridici configurano i doveri di contabilità in modo incompleto, giacché l’inadempimento di questi non comporta una sanzione diretta per il soggetto inadempiente. Come informazione sulla situazione economica e finanziaria della società, esiste un interesse pubblico nella contabilità, e questa può servire come base di giudizio a soggetti interni ed esterni all’impresa, nell’adozione delle sue scelte. Disporre di un’informazione falsa o inesatta al riguardo può comportare un danno ingiustificato alla società stessa, ai soci o ai terzi, che potranno esercitare le azioni precise per il risarcimento del danno cagionato. Per evitare la produzione di questi danni, da una prospettiva preventiva, la corporate governance delle società di capitali può prevedere dei meccanismi di controllo che riducano il rischio di offrire un’informazione sbagliata. Questi controlli potranno essere esercitati da soggetti interni o esterni (revisori legali) alla struttura della società, ed avranno una configurazione diversa a seconda che le società adottino una struttura monistica o dualistica di governance. Questo ci colloca di fronte ad una eventuale situazione di concorrenza delle colpe, giacché i diversi soggetti che intervengono nel processo d’elaborazione dell’informazione contabile versano la sua attuazione sullo stesso documento: il bilancio. Risulta dunque cruciale determinare il contributo effettivo di ciascuno per analizzare il suo grado di responsabilità nella produzione del danno.

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The ONATRACOM was established by the law number 08/2007 of 03/02/2007 determining the responsibilities, organization and functioning of Rwanda Public Transport Authority with function of promoting public transportation between Rwanda and other countries; participating in the implementation of the public transportation policy of Ministry in charge of transportation; perform any other activity that is directly or indirectly related to its objectives; and establish relations and collaborate with other regional and international agencies with similar attributions. In the recent days many public institutions have been listed by general auditor for being mismanaged and are on the course of deficit. This study aimed at examining internal audit growth of public institutions, case study of ONATRACOM – Rwanda. This research was conducted as a case study using ONATRACOM in NYARUGENGE District. The study was built at four specific objectives which are to determine if internal audit lead to the business growth of ONATRACOM, to find out if achieving internal audit increases the net profit and sales of ONATRACOM, to explore if there is internal sources of funds for pursuing growth opportunities in ONATRACOM, to assess whether ONATRACOM is able to obtain external sources of funds for pursuing growth opportunities as a result of internal audit impact or not. The findings were got from 27 respondents as the sample from the total target population of 96. Questionnaire was used as the technique to obtain primary data, while secondary data were obtained through examining the existing literature about the study. Chapter four presents the finding in form of descriptive statistical tables starting with the profile of the respondent and findings in line with the research objectives, It was found out that ONATRACOM was failure in its services because it was not achieve its targeted objectives and in this company, the internal audit was not effective in order to make performance of that company.

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One of the primary accomplishments of Governor Forrest Anderson in 1969-71 was the reorganization of the Executive Branch of Montana government, something that had been attempted six different times between 1919 and 1962 as state government had grown from twenty agencies to almost 200 uncontrolled boards, bureaus and commissions. The chaotic structure of the executive branch disempowered governors of both parties and empowered the private corporations and organizations that were the power structure of Montana. With remarkable political acumen, Governor Anderson figured out how to get that near impossible job done. Central to his efforts was the creation of an Executive Reorganization Commission, including eight legislators and the Governor, the adoption of a Constitutional Amendment that limited the executive branch to no more than twenty departments under the Governor, and the timely completion of a massive research effort to delineate the actual structure of the twenty departments. That story is told in this episode by three major players in the effort, all involved directly with the Executive Reorganization Commission: Tom Harrison, Diana Dowling and Sheena Wilson. Their recollections reflect an insider’s perspective of this significant accomplishment that helped change Montana “In the Crucible of Change.” Tom Harrison is a former Republican State Representative and State Senator from Helena, who was a member of the Executive Reorganization Commission. As Majority Leader in the Montana House of Representatives in 1971, he was the primary sponsor of the House’s executive reorganization bill and helped shepherd the Senate’s version to passage. Harrison was the Republican candidate for Attorney General in 1976 after which he practiced private law for 3 more decades. He served in the Montana Army National Guard for almost 34 years, rising to the rank of Colonel in the position of Judge Advocate General. He was a founding Director of Federal Defenders of Montana (legal representation for indigents accused within the Federal Judicial System); appointed Chairman of the original Montana State Fund (workers' compensation insurance) by Gov. Stephens; served as President of the Montana Trial Lawyers Association, Helena Kiwanis Club and St. Peter's Community Hospital Foundation, as well as Chairman and Director of AAA MountainWest; and was a founder, first Chairman and Director of the Valley Bank of Helena for over 25 years. Diana Dowling was an attorney for the Executive Reorganization Commission and helped draft the legislation that was passed. She also worked for Governor Forrest Anderson and for the 1972 Constitutional Convention where she prepared and directed publication of official explanation of the new Constitution that was mailed to all Montana voters. Diana was Executive Director of the Montana Bar Association and for 20 years held various legal positions with the Montana Legislative Council. For 12 years she was a commissioner on the National Conference of Commissioners on Uniform State Laws and for 7 years was a member of Montana State Board of Bar Examiners. Diana was the first director of the Montana Lottery, an adjunct professor at both Carroll College and the UM Law School, and an administrative officer for Falcon Press Publishing Co. Diana is currently - and intends to continue being - a perpetual college student. Sheena Wilson came fresh out of the University of Montana to become a Research Assistant for the Executive Reorganization Commission. Later she worked for seven years as a field representative in Idaho and Montana for the Mountain Plains Family Education Program, for thirteen years with Congressman Pat Williams as Executive Assistant in Washington and Field Assistant here in Montana, owned and managed a Helena restaurant for seven years, worked as Executive Assistant for State Auditor John Morrison and was Deputy Chief of Staff for Governor Brian Schweitzer his full 8 years in the Governorship. Though currently “retired”, Sheena serves on the Montana Board of Investments, the Public Employees Retirement Board and the Capitol Complex Advisory Council and is a partner in a dry-land wheat farm in Teton County that was homesteaded by her great uncle.

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Potential home buyers may initiate contact with a real estate agent by asking to see a particular advertised house. This paper asks whether an agent's response to such a request depends on the race of the potential buyer or on whether the house is located in an integrated neighborhood. We build on previous research about the causes of discrimination in housing by using data from fair housing audits, a matched-pair technique for comparing the treatment of equllay qualified black and white home buyers. However, we shift the focus from differences in the treatment of paired buyers to agent decisions concerning an individual housing unit using a sample of all houses seen during he 1989 Housing Discrimination study. We estimate a random effect, multinomial logit model to explain a real estate agent's joint decisions concerning whether to show each unit to a black auditor and to a white auditor. We find evidence that agents withhold houses in suburban, integrated neighborhoods from all customers (redlining), that agents' decisions to show houses in integrated neighborhoods are not the same for black and white customers (steering), and that the houses agents show are more likely to deviate from the initial request when the customeris black than when the customer is white. These deviations are consistent with the possibility that agents act upon the belief that some types of transactions are relatively unlikely for black customers (statistical discrimination).

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Objective. In 2003, the State of Texas instituted the Driver Responsibility Program (TDRP), a program consisting of a driving infraction point system coupled with a series of graded fines and annual surcharges for specific traffic violations such as driving while intoxicated (DWI). Approximately half of the revenues generated are earmarked to be disbursed to the state's trauma system to cover uncompensated trauma care costs. This study examined initial program implementation, the impact of trauma system funding, and initial impact on impaired driving knowledge, attitudes and behaviors. A model for targeted media campaigns to improve the program's deterrence effects was developed. ^ Methods. Data from two independent driver survey samples (conducted in 1999 and 2005), department of public safety records, state health department data and a state auditor's report were used to evaluate the program's initial implementation, impact and outcome with respect to drivers' impaired driving knowledge, attitudes and behavior (based on constructs of social cognitive theory) and hospital uncompensated trauma care funding. Survey results were used to develop a regression model of high risk drivers who should be targeted to improve program outcome with respect to deterring impaired driving. ^ Results. Low driver compliance with fee payment (28%) and program implementation problems were associated with lower surcharge revenues in the first two years ($59.5 million versus $525 million predicted). Program revenue distribution to trauma hospitals was associated with a 16% increase in designated trauma centers. Survey data demonstrated that only 28% of drivers are aware of the TDRP and that there has been no initial impact on impaired driving behavior. Logistical regression modeling suggested that target media campaigns highlighting the likelihood of DWI detection by law enforcement and the increased surcharges associated with the TDRP are required to deter impaired driving. ^ Conclusions. Although the TDRP raised nearly $60 million in surcharge revenue for the Texas trauma system over the first two years, this study did not find evidence of a change in impaired driving knowledge, attitudes or behaviors from 1999 to 2005. Further research is required to measure whether the program is associated with decreased alcohol-related traffic fatalities. ^

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El eje temático que orienta la dirección y sentido de este libro es el clásico 'problema' que advierte todo el pensamiento antiguo y que, desde diversas concepciones, ha intentado resolver lo que podríamos denominar el tema de la apariencia-realidad, o tal vez parecer-ser. El Dr. Boeri dirige su mirada hacia los pensadores clásicos griegos y helenísticos y penetra hondo en sus textos no con un interés meramente histórico, sino, como él mismo lo advierte, filosófico y sistemático.

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Resumen: Las redes de sensores inalámbricos han atraído mucha atención en los últimos años debido a la integración de tecnología inalámbrica, computación y tecnología de sensores. Estas redes consisten en una serie de nodos equipados con capacidades de procesamiento, comunicación y sensado. Utilizan protocolos especiales de radio para transmitir datos en un modo multisalto de operación. En este trabajo se propone utilizar una red de sensores para el monitoreo de las condiciones ambientales de Higiene y Seguridad en entornos industriales. Concretamente se monitorean Temperatura, Humedad, Ruido y Luminosidad. Se propone esta recolección de datos para dar soporte a la inspección anual de un auditor externo, por lo que no se considera esta recolección como crítica dado que no controlan ningún dispositivo. En primera instancia se aborda el problema utilizando una red de sensores con módulos que utilizan el protocolo 802.15 los cuales transmiten a un nodo maestro que sirve como gateway para enviar la información a un servidor que la almacena. La recolección de datos se realiza a través de una plataforma arduino como interface entre el módulo inalámbrico y los sensores. Esta primera propuesta es contrastada con un enfoque de Internet de las Cosas (IoT) utilizando módulos Arduino con WiFi embebido, denominados Wido, que permiten la comunicación de datos directamente al servidor de almacenaje. El trabajo comprende la caracterización del problema, elección del hardware, diseño de la red y la realización de pruebas para evaluar el funcionamiento de ambos enfoques.