995 resultados para Modified auditor’s reports
Resumo:
In mammals, post-testicular sperm maturation taking place in the epididymis is required for the spermatozoa to acquire the abilities required to fertilize the egg in vivo. The epididymal epithelial cells secrete proteins and other small molecules into the lumen, where they interact with the spermatozoa and enable necessary maturational changes. In this study different in silico, in vitro and in vivo approaches were utilized in order to find novel genes responsible for the function of the epididymis and post-testicular sperm maturation in the mouse. Available online genomic databases were analyzed to identify genes potentially expressed in the epididymis, gene expression profiling was performed by studying their expression in different mouse tissues, and significance of certain genes to fertility was assessed by generating genetically modified mouse models. A recently discovered Pate (prostate and testis expression) gene family was found to be predominantly expressed in the epididymis. It represents one of the largest known gene families expressed in the epididymis, and the members code for proteins potentially involved in defense against microorganisms. Through genetically modified mouse models CRISP4 (cysteine-rich secretory protein 4) was identified to regulate sperm acrosome reaction, and BMYC to inhibit the expression of the Myc proto-oncogene in the developing testis. A mouse line expressing iCre recombinase specifically in the epididymis was also generated. This model can be used to generate conditional, epididymis-specific knock-out models, and will be a valuable tool in fertility studies.
Resumo:
This work objectified to evaluate the efficiency of two meter mechanism of corn seeds when submitted to different forward speed and soil management system during the non-tillage seeding. It was used a factorial design in randomized blocks. The factors whose effects were examined were related to the seeders with pneumatic and horizontal disk meter mechanisms for the distribution of the seeds, to the set tractor-seeder forward speeds (4.4; 8.0 and 9.8 km h-1), and to the soil management system considering the corn no-tillage seeding over minimum tillage with chisel plow and the no-tillage system for the seeding of oat culture (Avena strigosa Schreb). It was verified that the forward speed didn't influence the initial and final stands of plants but it interfered in the regularity of longitudinal distribution of plants. The smallest speed provided the largest percentile of normal spacing between plants. The pneumatic meter mechanism presented better performance than the horizontal disk perforated in the longitudinal distribution of plants. About corn productivity aspect it's indifferent the recommendation of use for pneumatic and perforated horizontal disk meter mechanism of seeds.
Resumo:
The Bartlett-Lewis Rectangular Pulse Modified (BLPRM) model simulates the precipitous slide in the hourly and sub-hourly and has six parameters for each of the twelve months of the year. This study aimed to evaluate the behavior of precipitation series in the duration of 15 min, obtained by simulation using the model BLPRM in situations: (a) where the parameters are estimated from a combination of statistics, creating five different sets; (b) suitability of the model to generate rain. To adjust the parameters were used rain gauge records of Pelotas/RS/Brazil, which statistics were estimated - mean, variance, covariance, autocorrelation coefficient of lag 1, the proportion of dry days in the period considered. The results showed that the parameters related to the time of onset of precipitation (λ) and intensities (μx) were the most stable and the most unstable were ν parameter, related to rain duration. The BLPRM model adequately represented the mean, variance, and proportion of the dry period of the series of precipitation lasting 15 min and, the time dependence of the heights of rain, represented autocorrelation coefficient of the first retardation was statistically less simulated series suitability for the duration of 15 min.
Resumo:
The aim of this study was to evaluate the microencapsulation of pequi pulp by spray drying. A central composite rotational design was used in order to evaluate the effect of the independent variables: inlet air temperature, surfactant concentration and modified starch concentration. The dependent variables were assumed as yield of the process and the product features microencapsulated. A selection of the best process condition was performed to obtain the best condition of a product with the highest vitamin C and carotenoids content. Powders showed moisture content below 2%. The experimental values of hygroscopicity, yield, water activity, total carotenoids and vitamin C powders ranged from 7.96 to 10.67 g of adsorbed water/100g of solids, 24.34 to 49.80%, 0.13 to 0.30, 145.78 to 292.11 mg of ascorbic acid/g of pequi solids and 15.51 to 123.42 mg of carotenoids/g of pequi solids, respectively. The inlet air temperature 140°C, the surfactant concentration of 2.5% and the modified starch concentration of 22.5% was recommended as the selected condition. By the scanning electron microscopy, it was observed that most of the particles had spherical shape and smooth surface.
Resumo:
The general goal of the present work was to study whether spatial perceptual asymmetry initially observed in linguistic dichotic listening studies is related to the linguistic nature of the stimuli and/or is modality-specific, as well as to investigate whether the spatial perceptual/attentional asymmetry changes as a function of age and sensory deficit via praxis. Several dichotic listening studies with linguistic stimuli have shown that the inherent perceptual right ear advantage (REA), which presumably results from the left lateralized linguistic functions (bottom-up processes), can be modified with executive functions (top-down control). Executive functions mature slowly during childhood, are well developed in adulthood, and decline as a function of ageing. In Study I, the purpose was to investigate with a cross-sectional experiment from a lifespan perspective the age-related changes in top-down control of REA for linguistic stimuli in dichotic listening with a forced-attention paradigm (DL). In Study II, the aim was to determine whether the REA is linguistic-stimulus-specific or not, and whether the lifespan changes in perceptual asymmetry observed in dichotic listening would exist also in auditory spatial attention tasks that put load on attentional control. In Study III, using visual spatial attention tasks, mimicking the auditory tasks applied in Study II, it was investigated whether or not the stimulus-non-specific rightward spatial bias found in auditory modality is a multimodal phenomenon. Finally, as it has been suggested that the absence of visual input in blind participants leads to improved auditory spatial perceptual and cognitive skills, the aim in Study IV was to determine, whether blindness modifies the ear advantage in DL. Altogether 180-190 right-handed participants between 5 and 79 years of age were studied in Studies I to III, and in Study IV the performance of 14 blind individuals was compared with that of 129 normally sighted individuals. The results showed that only rightward spatial bias was observed in tasks with intensive attentional load, independent of the type of stimuli (linguistic vs. non-linguistic) or the modality (auditory vs. visual). This multimodal rightward spatial bias probably results from a complex interaction of asymmetrical perceptual, attentional, and/or motor mechanisms. Most importantly, the strength of the rightward spatial bias changed as a function of age and augmented praxis due to sensory deficit. The efficiency of the performance in spatial attention tasks and the ability to overcome the rightward spatial bias increased during childhood, was at its best in young adulthood, and decreased as a function of ageing. Between the ages of 5 and 11 years probably at first develops movement and impulse control, followed by the gradual development of abilities to inhibit distractions and disengage attention. The errors especially in bilateral stimulus conditions suggest that a mild phenomenon resembling extinction can be observed throughout the lifespan, but especially the ability to distribute attention to multiple targets simultaneously decreases in the course of ageing. Blindness enhances the processing of auditory bilateral linguistic stimuli, the ability to overcome a stimulus-driven laterality effect related to speech sound perception, and the ability to direct attention to an appropriate spatial location. It was concluded that the ability to voluntarily suppress and inhibit the multimodal rightward spatial bias changes as a function of age and praxis due to sensory deficit and probably reflects the developmental level of executive functions.
Resumo:
Earnings management (EM) literature examines managers’ use of judgment in financial reporting and in structuring transactions to alter financial reports for a specific reason. Mainstream EM literature strongly concentrates on statistical research methodologies and it is driven by positive accounting theory. Although EM occurs in the process of preparing corporate financial reports, that process has so far largely remained a “black box” in prior literature. The purpose of this study is to analyze what EM is, how and why it unfolds and how it is intertwined in the process of preparing corporate financial reports. In order to meet the needs of the study, a qualitative case study method will be used. The contribution of this study is threefold. First, it indicates that the concept of EM is not as unam-biguous as the prior literature has assumed. I find that EM is socially constructed and more open to interpretation than absolutely dichotomous conception given by previous studies. Second, this study contributes to our knowledge of the role and the importance of actors involved in conducting EM, indicating that EM is much more actor-dependent than the prior literature has assumed. Third, this study broadens our knowledge base with regard to the processes and potential for EM in academic research.
Resumo:
Ilmavoimien johtamisjärjestelmä on osa Ilmavoimien järjestelmäkokonaisuutta, jonka kaksi muuta osaa ovat taistelujärjestelmä ja tukeutumisjärjestelmä. Ilmavoimien materiaalista suorituskykyä rakennetaan tämän järjestelmäajattelun pohjalta. tässä tutkimuksessa Ilmavoimien johtamisjärjestelmää tutkitaan kolmen kokonaisuuden, ilmavalvontajärjestelmän, ilmatilannekuvan muodostamisjärjestelmän ja tulenkäytön johtamisjärjestelmän, näkökulmasta. Ilmavoimien johtamisjärjestelmän laajuuden vuoksi tutkimusaluetta on jouduttu rajaamaan. Tutkimus perustuu evoluutioparadigmaan, jonka mukaisesti kaikki olevainen on evolutionaarista. Mikään tässä ajassa oleva ilmiö ei ole historiaton. Jokaisella ilmiöllä on nykyisyytensä lisäksi historia ja tulevaisuus. Evoluutioparadigman avulla laajennetaan Ilmavoimien johtamisjärjestelmän nykyisyyden ymmärtämistä kuvaamalla ja analysoimalla sen evoluutiota. Tutkimusaineistoa analysoidaan käyttäen hyväksi polkuriippuvuutta evolutionaarisena mallina. tätä mallia on käytetty uusinstitutionaalisessa ja evolutionaarisessa taloustieteessä ja taloushistoriassa tutkittaessa yritysten, toimialojen tai tuotteiden pysyvyyttä markkinoilla sekä erilaisten innovaatioiden vaikuttavuutta menestymiseen eri markkinatilanteissa. Tutkimusasetelman lähtökohtana on Ilmavoimien johtamisjärjestelmäevoluution kuvaaminen kolmen tekijän tasapainoasetelman suhteen, joita ovat instituutiot, ilmasotateoria ja kansainvälinen ilmavoimien johtamisjärjestelmän kehitys. tutkimuksen tavoitteena on löytää institutionaalinen logiikka Ilmavoimien johtamisjärjestelmän evoluutiolle sekä sen eri kehitysprosesseihin liittyvä mahdollinen polkuriippuvuuden logiikka. Tutkittavina instituutioina ovat kansallinen poliittinen päätöksenteko, joka ilmentyy erilaisina komiteamietintöjä, raportteina ja selontekoina. Sotilaallista instituutiota edustavat eri operatiiviset ohjeet, ohjesäännöt ja doktriinit, jotka ovat ohjanneet johtamisjärjestelmäkehitystä. Ilmasotateorian vaikuttavuuden analyysiä varten tutkimuskohteiksi on valittu seitsemän merkittävää ilmasotateoreetikkoa. Kenraalimajuri Giulio douhet, ilmamarsalkka Hugh Trenchard ja kenraalimajuri William Mitchell edustavat ilmasotateorian varhaista kautta. Kansallista ilmasotateorian kehitystä edustavat eversti Richard Lorentz ja kenraalimajuri Gustaf Erik Magnusson. Yhdysvaltalaiset everstit John Boyd ja John Warden III ovat uuden ajan ilmasotateoreetikkoja. Näiden henkilöiden tuottamien teorioiden avulla voidaan piirtää kuva muutoksesta, jota ilmasodankäynnin teoreetti- sessa ajattelussa on tapahtunut. Ilmavoimien johtamisjärjestelmän evoluutiolle haetaan vertailua kehityksestä, jota on tapahtunut Yhdysvalloissa, Isossa-Britanniassa ja Saksassa. Ilmavoimat on saanut vaikutteita muistakin maista, mutta näiden maiden kehityksen avulla voidaan selittää Suomessa tapahtunutta kehitystä. Tutkimuksessa osoitetaan, että kansainvälisellä johtamisjärjestelmäevoluutiolla on ollut merkittävä vaikutus suomalaiseen kehitykseen. Tämä tutkimus laajentaa prosessuaalista tutkimusteoriaa ja polkuriippuvuusmallin käyttöä sotatieteelliseen tutkimuskenttään. tutkimus yhdistää toisiinsa aivan uudella tavalla sotilasorganisaation institutionaalisia tekijöitä pitkässä evoluutioketjussa. Tutkimus luo pohjaa prosessuaaliseen, havaintoihin perustuvaan evoluutioajatteluun, jossa eri tekijöiden selitysmalleja ja kausaalisuutta eri periodien aikana voidaan kuvata. Tutkimuksen tuloksena ilmavoimien johtamisjärjestelmäevoluutiossa paljastui merkittäviä piirteitä. Teknologia on ollut voimakas katalysaattori ilmapuolustuksen evoluutiossa. Uusien teknologisten innovaatioiden ilmestyminen taistelukentälle on muuttanut oleellisesti taistelun kuvaa. Sodankäynnin revoluutiosta huolimatta sodankäynnin tai operaatiotaidon ja taktiikan perusperiaatteissa ei ole tapahtunut perustavanlaatuista muutosta. Ilmavoimien johtamisjärjestelmän kehitys on voimakkaasti linkittynyt ulkomaiseen johtamisjärjestelmäkehitykseen, jossa teknologiaimplementaatiot perustuvat usean eri ilmiön paljastumiseen ja hyväksikäyttöön. Sotilas- ja siviili-instituutiot ovat merkittävästi vaikuttaneet Ilmavoimien johtamisjärjestelmän kansalliseen kehitykseen. Ne ovat antaneet poliittisen ohjauksen, taloudellisten resurssien ja strategis-operatiivisten käskyjen ja suunnitelmien avulla perusteet, joiden pohjalta johtamisjärjestelmää on kehitetty. Tutkimus osoittaa, että Suomen taloudellisten resurssien rajallisuus on ollut merkittävin institutionaalinen rajoite Ilmavoimien johtamisjärjestelmää kehitettäessä. Useat poliittiset ohjausasiakirjat ovat korostaneet, ettei Suomella pienenä kansakuntana ole taloudellisia resursseja seurata kansainvälistä sotilasteknologiakehitystä. Lisäksi ulko- ja turvallisuuspoliittinen liikkumavapaus on vaikuttanut kehittämismahdollisuuksiin. Ilmasotateorian evoluutio on luonut johtamisjärjestelmän kehitykselle välttämättömän konseptuaalisen viitekehyksen, jotta ilmasota on voitu viedä käytännön tasolle. Teoria, doktriini ja instituutiot toimivat vuorovaikutuksessa, jossa ne interaktiivisesti vaikuttavat toinen toisiinsa. Tutkimus paljasti kuusi merkittävää sokkia, jotka saivat aikaan radikaaleja muutoksia johtamisjärjestelmän evoluutiopolulla. tutkimuksen perusteella vaikuttavimmat muutoksia aiheuttavat sokit olivat radikaalit turvallisuuspoliittiset muutokset kuten sota ja voimakkaat kansantalouden muutokset kuten lama. Sokkeja aiheuttaneet kuusi ajankohtaa olivat: 1. Puolustusvoimien rakentamisen aloittaminen vapaussodan jälkeen 1918 2. Maailmanlaajuinen lama 1929–1933 ja eurooppalainen rauhanaate 1928–1933 3. Talvi- ja jatkosota 1939–1944 4. Uusi alku Pariisin rauhansopimuksen 1947 ja YYA-sopimuksen 1948 varjossa 5. Kylmän sodan päättyminen ja Suomen lama 1990–1993 6. Maailmanlaajuinen lama 2008- Tutkimuksen perusteella voidaan todeta, että Suomen ilmavoimien johtamisjärjestelmän kehittäminen on perustunut rationaalisiin päätöksiin, jotka ovat saaneet vaikutteita ulkomaisesta ilmasotateorian ja -doktriinien kehityksestä sekä kansainvälisestä johtamisjärjestelmäkehityksestä. Johtamisjärjestelmän evoluutioon on vaikuttanut globaali konvergenssi, johon on tehty kansallisen tason ratkaisuja järjestelmien adaptaation ja implementaation yhteydessä.
Resumo:
Fraud is an increasing phenomenon as shown in many surveys carried out by leading international consulting companies in the last years. Despite the evolution of electronic payments and hacking techniques there is still a strong human component in fraud schemes. Conflict of interest in particular is the main contributing factor to the success of internal fraud. In such cases anomaly detection tools are not always the best instruments, since the fraud schemes are based on faking documents in a context dominated by lack of controls, and the perpetrators are those ones who should control possible irregularities. In the banking sector audit team experts can count only on their experience, whistle blowing and the reports sent by their inspectors. The Fraud Interactive Decision Expert System (FIDES), which is the core of this research, is a multi-agent system built to support auditors in evaluating suspicious behaviours and to speed up the evaluation process in order to detect or prevent fraud schemes. The system combines Think-map, Delphi method and Attack trees and it has been built around audit team experts and their needs. The output of FIDES is an attack tree, a tree-based diagram to ”systematically categorize the different ways in which a system can be attacked”. Once the attack tree is built, auditors can choose the path they perceive as more suitable and decide whether or not to start the investigation. The system is meant for use in the future to retrieve old cases in order to match them with new ones and find similarities. The retrieving features of the system will be useful to simplify the risk management phase, since similar countermeasures adopted for past cases might be useful for present ones. Even though FIDES has been built with the banking sector in mind, it can be applied in all those organisations, like insurance companies or public organizations, where anti-fraud activity is based on a central anti-fraud unit and a reporting system.
Resumo:
OBJECTIVE: To experimentally compare two classic techniques described for manual suture of the bronchial stump.METHODS: We used organs of pigs, with isolated trachea and lungs, preserved by refrigeration. We dissected 30 bronchi, which were divided into three groups of ten bronchi each, of 3mm, 5mm, and 7mm, respectively. In each, we performed the suture with simple, separated, extramucosal stitches in five other bronchi, and the technique proposed by Ramirez and modified by Santos et al in the other five. Once the sutures were finished, the anastomoses were tested using compressed air ventilation, applying an endotracheal pressure of 20mmHg.RESULTS: the Ramirez Gama suture was more effective in the bronchi of 3, 5 and 7 mm, and there was no air leak even after subjecting them to a tracheal pressure of 20mmHg. The simple interrupted sutures were less effective, with extravasation in six of the 15 tested bronchi, especially in the angles of the sutures. These figures were not significant (p = 0.08).CONCLUSION: manual sutures of the bronchial stumps were more effective when the modified Ramirez Gama suture was used in the caliber bronchi arms when tested with increased endotracheal pressure.
Resumo:
Hydrogen sulfide is toxic and hazardous pollutant. It has been under great interest for past few years because of all the time tighten environmental regulations and increased interest of mining. Hydrogen sulfide gas originates from mining and wastewater treatment systems have caused death in two cases. It also causes acid rains and corrosion for wastewater pipelines. The aim of this master thesis was to study if chemically modified cellulose nanocrystals could be used as adsorbents to purify hydrogen sulfide out from water and what are the adsorption capacities of these adsorbents. The effects of pH and backgrounds on adsorption capacities of different adsorbents are tested. In theoretical section hydrogen sulfide, its properties and different purification methods are presented. Also analytical detection methods for hydrogen sulfide are presented. Cellulose nano/microcrystals, properties, application and different modification methods are discussed and finally theory of adsorption and modeling of adsorption is shortly discussed. In experimental section different cellulose nanocrystals based adsorbents are prepared and tested at different hydrogen sulfide concentrations and in different conditions. Result of experimental section was that the highest adsorption capacity at one component adsorption had wet MFC/CaCO3. At different pH the adsorption capacities of adsorbents changed quite dramatically. Also change of hydrogen sulfide solution background did have effect on adsorption capacities. Although, when tested adsorbents’ adsorption capacities are compared to those find in literatures, it seems that more development of MFC based adsorbents is needed.
Resumo:
Objective: To assess the application of aponeurotic sling by a modified technique with direct visualization of needles in patients with stress urinary incontinence. Methods: we applied the Kings Health Questionnaire (KHQ) for quality of life, gynecological examination, urinalysis I and urine culture approximately seven days prior to the urodynamic study (UDS) and the one-hour PAD test in patients undergoing making aponeurotic sling with its passing through the retropubic route with direct visualization of the needle, PAD test and King's Helth Questionnaire before and after surgery. Results: The mean age was 50.6 years, BMI of 28 and Leak Pressure (LP) 58,5cm H2O; 89% were Caucasian. Forty-six of them were monitored for three and six months, 43 for 12 months. The objective cure rate at 12 months postoperatively was approximately 93.5%. In evaluating quality of life, we observed a significant improvement in 12 months postoperatively compared with the preoperative period. There was no no urethral/bladder injury. As adverse results, we had one persistent urinary retention (2.3%), who was submitted to urethrolysis, currently without incontinence. Conclusion: The proposed procedure is safe as for the risk of bladder or urethral injuries, promoting significant improvement in quality of life and objective cure.
Resumo:
The study determined the sensitivity and specificity of the indirect fluorescent antibody test (IFAT) and modified agglutination test (MAT) for anti-Toxoplasma gondii antibody detection by analyzing sera from 46 experimentally infected pigs. Values for sensitivity were 95.7% (confidence interval 95%: 84.0-99.2%) and for specificity 97.8% (confidence interval 95%: 87.0-99.9%) in both tests. There was an optimum agreement of results between IFAT and MAT evidenced by a Kappa test of 0.86. These results validate these tests for the detection of T. gondii infection in pigs. IFAT and MAT despite methodologies with different characteristics and readings have similar accuracy in pig serum samples.
Resumo:
Bovine herpesvirus 5 (BoHV-5) is an important pathogen of cattle in South America and efforts have been made to produce safer and more effective vaccines. In addition to afford protection, herpesvirus vaccines should allow serological differentiation of vaccinated from naturally, latently infected animals. We previously reported the construction and characterization in vitro of a double mutant BoHV-5 (BoHV-5gE/TK Δ) lacking the genes encoding thymidine kinase (tk) for attenuation, and glycoprotein E (gE) as the antigenic marker, as a vaccine candidate strain (Brum et al. 2010a). The present article reports an investigation on the attenuation and immunogenicity of this recombinant in calves. In a first experiment, 80 to 90-day-old seronegative calves (n=6) inoculated intranasally with the recombinant (titer of 10(7.5)TCID50) shed virus in low to moderate titers in nasal secretions for up to 6 days, yet did not develop any respiratory, systemic or neurological signs of infection. At day 30 post-infection (pi) all calves had BoHV-5 specific neutralizing (VN) antibodies in titers of 4 to 8 and were negative for anti-gE antibodies in a commercial ELISA test. Administration of dexamethasone (0.1mg/kg/day during 5 days) to four of these calves at day 42 pi did not result in virus shedding or increase in VN titers, indicating lack of viral reactivation. Secondly, a group of 8-month-old calves (n=9) vaccinated intramuscularly (IM) with the recombinant virus (10(7.5)TCID50/animal) did not shed virus in nasal secretions, remained healthy and developed VN titers from 2 to 8 at day 42 post-vaccination (pv), remaining negative for gE antibodies. Lastly, 21 calves (around 10 months old) maintained under field conditions were vaccinated IM with the recombinant virus (titer of 10(7.3)TCID50). All vaccinated animals developed VN titers from 2 to 16 at day 30 pv. A boost vaccination performed at day 240 pv resulted in a rapid and strong anamnestic antibody response, with VN titers reaching from 16 to 256 at day 14 post-booster. Again, serum samples remained negative for gE antibodies. Selected serum samples from vaccinated animals showed a broad VN activity against nine BoHV-5 and eight BoHV-1 field isolates. These results show that the recombinant virus is attenuated, immunogenic for calves and induces an antibody response differentiable from that induced by natural infection. Thus, the recombinant BoHV-5gE/TKΔ is an adequate candidate strain for a modified live vaccine.
Resumo:
The study aimed to evaluate tear production by means of modified Schirmer tear tes-1 (mSTT-1) in neonate cats. Likewise, correlation between mSTT-1 and STT-1 was assessed in vitro. Standard SST strips were cut in half and after eye lid opening, tear production of neonates (n=15) was daily measured in both eyes (mSTT-1), until the 7th day, and at day 14, 21, and 28. Animals were daily weighted until 28 days of age. Results were compared statistically (P<0.05). During the first 7 days, the overall mSTT-1 mean was 0.76 wetting/minute. Significant differences between right and left eyes were not observed at any time point (P=1.00). Tear secretion increased significantly, from the 14th to 28th day, in comparison with 7 first days (P<0.05). Positive correlation between maturity parameters and tear secretion was observed (P<0.0001). Distance between slopes of each strip changed significantly (P<0.0001). It was concluded that tear secretion in the neonatal period of cats is very below the reference values described for young and adults of the same species. It is not possible to extrapolate results obtained with mSTT-1 to standard STT-1.