A kockázat szerepe a könyvvizsgálatban = The role of risk in external audits

A tanulmány a kockázatnak és a kockázatok felmérésének az éves beszámolók (pénzügyi kimutatások) könyvvizsgálatban betöltött szerepével foglalkozik. A modern könyvvizsgálat – belső és külső korlátainál fogva – nem létezhet a vizsgált vállalkozás üzleti kockázatainak felmérése nélkül. Olyannyira igaz ez, hogy a szakma alapvető szabályait lefektető nemzeti és nemzetközi standardok is kötelező jelleggel előírják az ügyfelek üzleti kockázatainak megismerését. Mindez nem öncélú tevékenység, hanem éppen ez jelenti a könyvvizsgálat kiinduló magját: a kockázatbecslés – a tervezés részeként – az audit végrehajtásának alapja, és egyben vezérfonala. A szerző először bemutatja a könyvvizsgálat és a kockázat kapcsolatának alapvonásait, azt, hogy miként jelenik meg egyáltalán a kockázat problémája a könyvvizsgálatban. Ezt követően a különféle kockázatalapú megközelítéseket tárgyalja, majd néhány főbb elem kiragadásával ábrázolja a kockázatkoncepció beágyazódását a szakmai szabályozásba. Végül – mintegy az elmélet tesztjeként – bemutatja a kockázatmodell gyakorlati alkalmazásának néhány aspektusát. ______ The study examines the role of risk and the assessment of risks in the external audit of financial statements. A modern audit – due to its internal and external limitations – cannot exist without the assessment of the business risk of the entity being audited. This is not a l’art pour l’art activity but rather the very core of the audit. It is – as part of the planning of the audit – a guideline to the whole auditing process. This study has three main sections. The first one explains the connection between audit and risk, the second discusses the different risk based approaches to auditing and the embeddedness of the risk concept into professional regulation. Finally – as a test of theory – some practical aspects of the risk model are discussed through the lens of former empirical research carried out mostly in the US. The conclusion of the study is that though risk based models of auditing have many weaknesses they still result in the most effective and efficient high quality audits.

Exploratory Study of the Download Speed of Leading University Hospitality and Tourism Department Websites Worldwide

Increased broadband penetration (BP) rates around the world have encouraged web designers to include more web content and additional functions on their web sites, thereby enhancing the richness and playfulness of the information. However, it is often very difficult for web surfers who are still using narrowband connections to access such web sites. Many university web sites target international audiences; therefore their download performance should be considered, as it may directly influence the user experience. This exploratory study examined 331 university hospitality and tourism department web sites in 37 countries. The empirical results showed that entry web pages of universities in Asia, with a medium BP rate (mid-BP), have the slowest download speeds, and those in Australia and New Zealand perform the best. The adoption rate of the Cascade Style Sheet (CSS) in Asia is relatively lower than that of other regions.

Integrating structured data using property precedence

Data integration systems offer uniform access to a set of autonomous and heterogeneous data sources. One of the main challenges in data integration is reconciling semantic differences among data sources. Approaches that been used to solve this problem can be categorized as schema-based and attribute-based. Schema-based approaches use schema information to identify the semantic similarity in data; furthermore, they focus on reconciling types before reconciling attributes. In contrast, attribute-based approaches use statistical and structural information of attributes to identify the semantic similarity of data in different sources. This research examines an approach to semantic reconciliation based on integrating properties expressed at different levels of abstraction or granularity using the concept of property precedence. Property precedence reconciles the meaning of attributes by identifying similarities between attributes based on what these attributes represent in the real world. In order to use property precedence for semantic integration, we need to identify the precedence of attributes within and across data sources. The goal of this research is to develop and evaluate a method and algorithms that will identify precedence relations among attributes and build property precedence graph (PPG) that can be used to support integration.

Navigazione di articoli scientifici e citazioni: un ambiente scalabile e flessibile

Questo lavoro di tesi si concentra sulle estensioni apportate a BEX (Bibliographic Explorer), una web app finalizzata alla navigazione di pubblicazioni scientifiche attraverso le loro citazioni. Il settore in cui si colloca è il Semantic Publishing, un nuovo ambito di ricerca derivato dall'applicazione delle tecnologie del Semantic Web allo Scholarly Publishing, che ha come scopo la pubblicazione di articoli accademici a cui vengono associati metadati semantici. BEX nasce all'interno del Semantic Lancet Project del Dipartimento di Informatica dell'Università di Bologna, il cui obiettivo è costruire un Linked Open Dataset di pubblicazioni accademiche, il Semantic Lancet Triplestore (SLT), e fornire strumenti per la navigazione ad alto livello e l'uso approfondito dei dati in esso contenuti. Gli scholarly Linked Open Data elaborati da BEX sono insiemi di triple RDF conformi alle ontologie SPAR. Originariamente BEX ha come backend il dataset SLT che contiene metadati relativi alle pubblicazioni del Journal Of Web Semantics di Elsevier. BEX offre viste avanzate tramite un'interfaccia interattiva e una buona user-experience. L'utente di BEX è principalmente il ricercatore universitario, che per compiere le sue attività quotidiane fa largo uso delle Digital Library (DL) e dei servizi che esse offrono. Dato il fermento dei ricercatori nel campo del Semantic Publishing e la veloce diffusione della pubblicazione di scholarly Linked Open Data è ragionevole pensare di ampliare e mantenere un progetto che possa provvedere al sense making di dati altrimenti interrogabili solo in modo diretto con queries SPARQL. Le principali integrazioni a BEX sono state fatte in termini di scalabilità e flessibilità: si è implementata la paginazione dei risultati di ricerca, l'indipendenza da SLT per poter gestire datasets diversi per struttura e volume, e la creazione di viste author centric tramite aggregazione di dati e comparazione tra autori.

The use of modelling in purchasing/supply management research

The purpose of this research to explore the use of modelling in the field of Purchasing and Supply Management (P/SM). We are particularly interested in identifying the specific areas of P/SM where there are opportunities for the use of modelling based methods. The paper starts with an overview of main types of modelling and also provides a categorisation of the main P/SM research themes. Our research shows that there are many opportunities for using descriptive, predictive and prescriptive modelling approaches in all areas of P/SM research from the ones with a focus on the actual function from a purely operational and execution perspective (e.g. purchasing processes and behaviour) to the ones with a focus on the organisational level from a more strategic perspective (e.g. strategy and policy). We conclude that future P/SM research needs to explore the value of modelling not just at the functional or operational level, but also at the organisation and strategic level respectively. We also acknowledge that while using empirical results to inform and improve models has advantages, there are also drawbacks, which relate to the value, the practical relevance and the generalisability of the modelling based approaches.

RIR-MAPLE deposition of plasmonic silver nanoparticles

© 2016, Springer-Verlag Berlin Heidelberg.Nanoparticles are being explored in many different applications due to the unique properties offered by quantum effects. To broaden the scope of these applications, the deposition of nanoparticles onto substrates in a simple and controlled way is highly desired. In this study, we use resonant infrared matrix-assisted pulsed laser evaporation (RIR-MAPLE) for the deposition of metallic, silver nanoparticles for plasmonic applications. We find that RIR-MAPLE, a simple and versatile approach, is able to deposit silver nanoparticles as large as 80 nm onto different substrates with good adhesion, regardless of substrate properties. In addition, the nanoparticle surface coverage of the substrates, which result from the random distribution of nanoparticles across the substrate per laser pulse, can be simply and precisely controlled by RIR-MAPLE. Polymer films of poly(3-hexylthiophene-2,5-diyl) (P3HT) are also deposited by RIR-MAPLE on top of the deposited silver nanoparticles in order to demonstrate enhanced absorption due to the localized surface plasmon resonance effect. The reported features of RIR-MAPLE nanoparticle deposition indicate that this tool can enable efficient processing of nanoparticle thin films for applications that require specific substrates or configurations that are not easily achieved using solution-based approaches.

The application of next generation sequencing to profile microbe related cheese quality defects

High throughput next generation sequencing, together with advanced molecular methods, has considerably enhanced the field of food microbiology. By overcoming biases associated with culture dependant approaches, it has become possible to achieve novel insights into the nature of food-borne microbial communities. In this thesis, several different sequencing-based approaches were applied with a view to better understanding microbe associated quality defects in cheese. Initially, a literature review provides an overview of microbe-associated cheese quality defects as well as molecular methods for profiling complex microbial communities. Following this, 16S rRNA sequencing revealed temporal and spatial differences in microbial composition due to the time during the production day that specific commercial cheeses were manufactured. A novel Ion PGM sequencing approach, focusing on decarboxylase genes rather than 16S rRNA genes, was then successfully employed to profile the biogenic amine producing cohort of a series of artisanal cheeses. Investigations into the phenomenon of cheese pinking formed the basis of a joint 16S rRNA and whole genome shotgun sequencing approach, leading to the identification of Thermus species and, more specifically, the pathway involved in production of lycopene, a red coloured carotenoid. Finally, using a more traditional approach, the effect of addition of a facultatively heterofermentative Lactobacillus (Lactobacillus casei) to a Swiss-type cheese, in which starter activity was compromised, was investigated from the perspective of its ability to promote gas defects and irregular eye formation. X-ray computed tomography was used to visualise, using a non-destructive method, the consequences of the undesirable gas formation that resulted. Ultimately this thesis has demonstrated that the application of molecular techniques, such as next generation sequencing, can provide a detailed insight into defect-causing microbial populations present and thereby may underpin approaches to optimise the quality and consistency of a wide variety of cheeses.

3D Navigation with Six Degrees-of-Freedom using a Multi-Touch Display

With the introduction of new input devices, such as multi-touch surface displays, the Nintendo WiiMote, the Microsoft Kinect, and the Leap Motion sensor, among others, the field of Human-Computer Interaction (HCI) finds itself at an important crossroads that requires solving new challenges. Given the amount of three-dimensional (3D) data available today, 3D navigation plays an important role in 3D User Interfaces (3DUI). This dissertation deals with multi-touch, 3D navigation, and how users can explore 3D virtual worlds using a multi-touch, non-stereo, desktop display. The contributions of this dissertation include a feature-extraction algorithm for multi-touch displays (FETOUCH), a multi-touch and gyroscope interaction technique (GyroTouch), a theoretical model for multi-touch interaction using high-level Petri Nets (PeNTa), an algorithm to resolve ambiguities in the multi-touch gesture classification process (Yield), a proposed technique for navigational experiments (FaNS), a proposed gesture (Hold-and-Roll), and an experiment prototype for 3D navigation (3DNav). The verification experiment for 3DNav was conducted with 30 human-subjects of both genders. The experiment used the 3DNav prototype to present a pseudo-universe, where each user was required to find five objects using the multi-touch display and five objects using a game controller (GamePad). For the multi-touch display, 3DNav used a commercial library called GestureWorks in conjunction with Yield to resolve the ambiguity posed by the multiplicity of gestures reported by the initial classification. The experiment compared both devices. The task completion time with multi-touch was slightly shorter, but the difference was not statistically significant. The design of experiment also included an equation that determined the level of video game console expertise of the subjects, which was used to break down users into two groups: casual users and experienced users. The study found that experienced gamers performed significantly faster with the GamePad than casual users. When looking at the groups separately, casual gamers performed significantly better using the multi-touch display, compared to the GamePad. Additional results are found in this dissertation.

El consumo tradicional de los nuevos medios. Análisis de la usabilidad de las publicaciones autóctonas para tableta en el contexto universitario español y brasileño

Esta investigación aborda el consumo que los jóvenes universitarios de España y Brasil realizan de las publicaciones para tabletas. A través del estudio de seis casos –las revistas españolas Don, VisàVis y Quality Sport, y los vespertinos brasileños O Globo a Mais, de Río de Janeiro; Estadão Noite, de Sao Paulo; y Diário do Nordeste Plus, de Fortaleza– se aplica una metodología cualitativa, el test de usabilidad, para detectar qué aspectos ralentizan y entorpecen la navegación en las nuevas generaciones de usuarios de medios móviles. A pesar de la influencia de las revistas impresas en la configuración de las publicaciones para tableta, los datos muestran que el usuario necesita “entrenarse” para conocer unas opciones de interacción a veces poco intuitivas o para las que carece de la madurez visual necesaria. Por ello las publicaciones más sencillas obtienen los mejores resultados de usabilidad.

Consideraciones alrededor de la Danza-movimiento Terapia y sus aplicaciones en el ámbito social

El artículo presenta aspectos generales sobre la Danza Movimiento Terapia (DMT). Aborda sus orígenes históricos y su evolución en las últimas décadas. La DMT es un modelo de intervención psicoterapéutica, que comparte numerosos elementos con otras terapias creativas, y cuya singularidad se encuentra en la consideración de las manifestaciones no verbales y el movimiento creativo dentro de un proceso terapéutico. Se hace hincapié en su aspecto multidisciplinar y en su creciente aplicación en entornos sociales y educativos como un modo de promover y potenciar la salud. Finalmente, se presenta brevemente la situación actual de la profesión en España enmarcada en el contexto europeo.

La enseñanza de las construcciones pasivas e impersonales con "se" en español como L2. ¿Cuántas distinciones son necesarias?

Este artículo sugiere un enfoque nuevo a la enseñanza de las dos estructuras gramaticales la pasiva refleja y el “se” impersonal para las clases universitarias de E/LE. Concretamente, se argumenta que las dos se deberían tratar como construcciones pasivas, basada en un análisis léxico-funcional de ellas que enfoca la lingüística contrastiva. Incluso para la instrucción de E/LE, se recomienda una aproximación contrastiva en la que se enfocan tanto la reflexión metalingüística como la competencia del estudiante en el L2. Específicamente, el uso de córpora lingüísticos en la clase forma una parte integral de la instrucción. El uso de un corpus estimula la curiosidad del estudiante, le expone a material de lengua auténtica, y promulga la reflexión inductiva independiente.

Terrorismo, Yihadismo y Crimen Organizado en la Estrategia Global de Seguridad de la Unión Europea

El terrorismo es considerado en la Estrategia Global para la Política Exterior y de Seguridad de la UE como una de las principales amenazas a la seguridad de la Unión Europea. La lucha contra el terrorismo ha dado sus frutos en los últimos quince años, pero este artículo analiza la nueva Estrategia y se pregunta si será suficiente para responder con eficacia a esta amenaza y si se están empleando todos los medios necesarios para atajarla.

The U.N. convention on the rights of the child: Relevance and application to pediatric clinical bioethics

This article provides an overview of the relevance and import of the U.N. Convention on the Rights of the Child (CRC) to child health practice and pediatric bioethics. We discuss the four general principles of the CRC that apply to the implementation of all rights contained in the document, the right to health articulated in Article 24, and the important position ascribed to parents in fulfilling the rights of their children. We then examine how the CRC is implemented and monitored in law and practice. The CRC and associated principles of child rights provide strategies for rights-based approaches to clinical practice and health systems, as well as to policy design, professional training, and health services research. In light of the relevance of the CRC and principles of child rights to children’s health and child health practice, it follows that there is an intersection between child rights and pediatric bioethics. Pediatric bioethicists and child rights advocates should work together to define this intersection in all domains of pediatric practice.

A Scalable General Purpose System for Large-Scale Graph Processing

Graph analytics is an important and computationally demanding class of data analytics. It is essential to balance scalability, ease-of-use and high performance in large scale graph analytics. As such, it is necessary to hide the complexity of parallelism, data distribution and memory locality behind an abstract interface. The aim of this work is to build a scalable graph analytics framework that does not demand significant parallel programming experience based on NUMA-awareness.
The realization of such a system faces two key problems:
(i)~how to develop a scale-free parallel programming framework that scales efficiently across NUMA domains; (ii)~how to efficiently apply graph partitioning in order to create separate and largely independent work items that can be distributed among threads.

The Reintegration of Sexual Offenders

This paper, presented as the 9th Martin Tansey Memorial Lecture in April 2016, considers current and future approaches to sex offender reintegration. It critically examines the core models of reintegration in terms of risk-based and strengths-based approaches in the criminal justice context as well as barriers to reintegration, chiefly in terms of the community and negative public attitudes. It also presents an overview of new findings from recent empirical research on sex offender desistance, generally referred to the as the process of slowing down or ceasing of criminal behaviour. Finally, the paper presents an optimum vision in terms of re-thinking sex offender reintegration, and what I term ‘inverting the risk paradigm’, drawing out the key challenges and implications for criminal justice as well as society more broadly.