Irregularidades técnicas verificadas em medidores de energia elétrica, que caracterizam fraude, são responsáveis por grande parte das perdas de energia para o setor de distribuição de energia elétrica, ocasionando, também, perda de receita para o Estado referente aos tributos não recolhidos. O custo da energia furtada é repassado a todos os consumidores sob a forma de perdas não técnicas. Este trabalho foi motivado pela necessidade de mecanismos efetivos que auxiliem no combate a fraudes em medidores de energia elétrica para, assim, reduzir perdas no setor. Para isso, propõe-se um modelo de sistematização do reconhecimento de irregularidades que caracterizam fraude em medidores de energia elétrica, com a emissão de relatórios periciais. A partir dessa sistematização, busca-se a redução das perdas não técnicas de energia mediante o fortalecimento dos mecanismos de punição de fraudadores. Seu desenvolvimento foi estruturado por meio da automação de informações aplicada à padronização de serviços de perícia técnica, com foco na determinação do erro de medição e na inspeção técnica funcional dos medidores. A sistematização proposta foi baseada em um banco de dados hierarquicamente padronizado e em informações de verificações metrológicas que garantam a confiabilidade dos resultados. O modelo proposto foi testado em amostras de medidores fraudados fornecidas por concessionárias distribuidoras de energia elétrica da região sul do Brasil. Como principal resultado, destaca-se o REPEM, software que sistematiza o serviço de perícia técnica aplicada a medidores de energia elétrica e que possibilita a produção de relatórios periciais. A partir da análise dos medidores verificados com o uso do REPEM, foi possível o estabelecimento da capacidade de produção de relatórios periciais e o conhecimento dos valores de perdas ocasionadas pelas irregularidades pesquisadas. / Technical irregularities found in electrical power meters due to tampering, which are classified as fraud, are responsible for the most part of the energy loss experienced in the sector of electrical power distribution. These frauds also cause revenue losses to the society due to tax evasion. The cost of energy theft is shared with all consumers in the form of nontechnical losses. This work suits that context, by means of combating fraud in electric power meters in order to reduce losses due to the strengthening of effective punishment of cheaters. For that is proposed a systematization model of the process for verification of irregularities in electric power meters and the respective issuance of audit reports. Its development is based on the automation of information gathering applied to the standardization of such audits services, therefore focusing on the determination of the measurement error and on the technical audit of meters. The proposed systematization is based on a standardized database which were hierarchically arranged and also from information obtained from metrological calibration audits, thus ensuring the reliability of the results obtained. The proposed model was tested in samples of the power meters tampered provided by the electrical distribution companies in southern Brazil. A main outcome of this research is REPEM, a custom built software that organizes the procedures of technical audit in a legally binding basis as applied to power meters. From the results of analysis conducted on sample power meters audited by REPEM, it was possible to settle the software's report generation functions and the values of the losses arising from the irregularities investigated.

How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the understanding of possible states of evaluative practices within organizations and the processes through which organizations become permeated by evaluative practices. Our conceptual model suggests that once evaluative practices have gained a foothold in an organization, they tend to be applied to an increasing number of organiza-tional problems and become taken for granted.

As profundas mudanças ocorridas no mundo dos negócios aguçaram a curiosidade e as necessidades dos empresários na área de Governança Corporativa. Muitas são as técnicas e as ferramentas que podem ser utilizadas visando melhorias de processos, segurança e integridade das informações, mitigação de riscos de negócio e divulgação de normas de acordo com as diretrizes estabelecidas pela Alta Administração das empresas. Neste rol, surge a necessidade de implantação de Compliance e da Auditoria Interna. Segundo Muzzili, a organização cresce e torna as suas operações volumosas e complexas no que ele chama de “efeito capilarização”, ou seja, o dia a dia é conduzido por dezenas e até milhares de pessoas, em locais diferentes, que recebem delegação implícita da Alta Administração. Ao mesmo tempo, verificamos uma grande diversificação de normas e órgão reguladores que geram diversas obrigações para as empresas e seus gestores de negócios. Como exemplos citamos as empresas seguradoras que são regulamentadas pela Superintendência de Seguros Privados (SUSEP) e as instituições financeiras (Bancos) que são regulamentados pelo Banco Central do Brasil (BACEN). No entanto, cabe salientar que qualquer quebra de paradigmas e regras em relação à SUSEP e ao BACEN pode acarretar em falhas e exposição de processos com grande propensão à incidência de crimes fraudulentos ou cometimento de lavagem de dinheiro, além de aumentarem os riscos das operações que possam impactar na continuidade dos negócios. Vimos no decorrer da primeira década dos anos 2000 uma explosão de escândalos fraudulentos que devido a sua relevância levaram à quebra de grandes Companhias. Tudo isto devido a diversos fatores entre os quais as fraquezas constatadas nos controles internos dessas corporações. A criação de processos, normas e regulamentos consistentes, amparados por auditorias internas com eficazes sistemas monitoramento contínuo das operações, minimizam significativamente os riscos nos negócios das grandes corporações. / Profound changes in the business world have increased businessmen's curiosity and needs in the area of Corporate Governance. There are many techniques and tools that can be used for the improvement of processes, security and integrity of information, business risk mitigation, and publication of norms according to the guidelines established by the companies' Top Management, giving rise to the need for implementing Compliance and Internal Audits. When the organization grows and its operations become large and complex, we have what Muzzili calls "the capillarization effect", that is, daily activities are conducted by dozens or even thousands of people, in different locations, who receive implicit delegation from the Top Management. At the same time, we notice great diversity of norms and regulatory agencies, which generate various obligations for the companies and their business managers. As examples, we mention insurance companies, which are regulated by Superintendência de Seguros Privados (SUSEP) and financial institutions (Banks), which are regulated by Banco Central do Brasil (BACEN). However, it is important to highlight that any breach of paradigms and rules regarding SUSEP and BACEN may result in failures and in the exposure of processes with high possibility of fraud crimes or money laundering, besides the increased risk of operations that can have an impact on the continuity of business. We witnessed, between 2000 and 2010, an outburst of fraud scandals, which due to their relevance led to the ruin of very large Companies. All this is due to numerous factors, among which is the weakness observed in the internal controls of these corporations. The creation of processes, norms and consistent regulations, supported by internal audits with effective systems for continuous monitoring of operations, minimize significantly the business risks of very large corporations.

As profundas mudanças ocorridas no mundo dos negócios aguçaram a curiosidade e as necessidades dos empresários na área de Governança Corporativa. Muitas são as técnicas e as ferramentas que podem ser utilizadas visando melhorias de processos, segurança e integridade das informações, mitigação de riscos de negócio e divulgação de normas de acordo com as diretrizes estabelecidas pela Alta Administração das empresas. Neste rol, surge a necessidade de implantação de Compliance e da Auditoria Interna. Segundo Muzzili, a organização cresce e torna as suas operações volumosas e complexas no que ele chama de “efeito capilarização”, ou seja, o dia a dia é conduzido por dezenas e até milhares de pessoas, em locais diferentes, que recebem delegação implícita da Alta Administração. Ao mesmo tempo, verificamos uma grande diversificação de normas e órgão reguladores que geram diversas obrigações para as empresas e seus gestores de negócios. Como exemplos citamos as empresas seguradoras que são regulamentadas pela Superintendência de Seguros Privados (SUSEP) e as instituições financeiras (Bancos) que são regulamentados pelo Banco Central do Brasil (BACEN). No entanto, cabe salientar que qualquer quebra de paradigmas e regras em relação à SUSEP e ao BACEN pode acarretar em falhas e exposição de processos com grande propensão à incidência de crimes fraudulentos ou cometimento de lavagem de dinheiro, além de aumentarem os riscos das operações que possam impactar na continuidade dos negócios. Vimos no decorrer da primeira década dos anos 2000 uma explosão de escândalos fraudulentos que devido a sua relevância levaram à quebra de grandes Companhias. Tudo isto devido a diversos fatores entre os quais as fraquezas constatadas nos controles internos dessas corporações. A criação de processos, normas e regulamentos consistentes, amparados por auditorias internas com eficazes sistemas monitoramento contínuo das operações, minimizam significativamente os riscos nos negócios das grandes corporações. / Profound changes in the business world have increased businessmen's curiosity and needs in the area of Corporate Governance. There are many techniques and tools that can be used for the improvement of processes, security and integrity of information, business risk mitigation, and publication of norms according to the guidelines established by the companies' Top Management, giving rise to the need for implementing Compliance and Internal Audits. When the organization grows and its operations become large and complex, we have what Muzzili calls "the capillarization effect", that is, daily activities are conducted by dozens or even thousands of people, in different locations, who receive implicit delegation from the Top Management. At the same time, we notice great diversity of norms and regulatory agencies, which generate various obligations for the companies and their business managers. As examples, we mention insurance companies, which are regulated by Superintendência de Seguros Privados (SUSEP) and financial institutions (Banks), which are regulated by Banco Central do Brasil (BACEN). However, it is important to highlight that any breach of paradigms and rules regarding SUSEP and BACEN may result in failures and in the exposure of processes with high possibility of fraud crimes or money laundering, besides the increased risk of operations that can have an impact on the continuity of business. We witnessed, between 2000 and 2010, an outburst of fraud scandals, which due to their relevance led to the ruin of very large Companies. All this is due to numerous factors, among which is the weakness observed in the internal controls of these corporations. The creation of processes, norms and consistent regulations, supported by internal audits with effective systems for continuous monitoring of operations, minimize significantly the business risks of very large corporations.

Tendo em vista a crescente disseminação de sistemas de gestão da segurança e saúde no trabalho (SGSST), torna-se cada vez mais relevante a necessidade de instrumentos de avaliação da sua eficiência e eficácia. Nesse contexto, esta tese apresenta a proposta de um método de avaliação de sistemas de gestão de segurança e saúde no trabalho (MASST), o qual apresenta duas características inovadoras: a) a conciliação das abordagens estrutural (sistema prescrito), operacional (o que está acontecendo na prática) e por desempenho (resultados de indicadores); b) a adoção do enfoque da engenharia de resiliência (ER) sobre a segurança e saúde. O MASST foi desenvolvido a partir das contribuições da literatura, na qual foram identificados quatro princípios da ER (comprometimento da alta direção, flexibilidade, aprendizagem e consciência), bem como de um estudo de caso exploratório realizado em uma empresa de implementos agrícolas. Com base nisso, foram propostos vinte e sete itens distribuídos ao longo de sete critérios. Cada item possui um conjunto de requisitos que são avaliados com base em três fontes de evidências básicas: entrevistas, análise de documentos e observação direta. O MASST foi validado em um estudo de caso em uma empresa da cadeia automotiva. Os principais resultados revelaram que, no estudo de caso, em uma escala de pontuação de 0% a 100%, nove dentre quatorze itens relacionados à ER obtiveram pontuação entre 0% e 10%. Além disso, o MASST possibilitou a identificação dos pontos positivos do SGSST, a identificação das causas sistêmicas da falta de segurança e a identificação das prioridades de ação em termos de SST. Dentre as limitações do MASST percebidas durante o estudo de caso, salienta-se a necessidade de experiência do auditor acerca de conceitos e princípios da ER, os quais ainda não são amplamente aplicados de modo sistemático no meio industrial. / Due to the increasing dissemination of health and safety management systems (HSMS), both academics and practitioners have paid more attention to the assessment of their effectiveness and efficacy. This thesis introduces a method for assessing health and safety management systems (MASST) that has two innovative characteristics: a) it takes into account simultaneously the structural approach (prescribed system), the operational approach (what is really happening on the shop floor) and the performance approach (results of performance indicators); b) it adopts the resilience engineering (RE) perspective on health and safety. The MASST was developed based on both the literature review and an exploratory case study in a heavy machinery manufacturer. The literature review pointed out four major resilience engineering (RE) principles: top management commitment, flexibility, learning and awareness. Then, twenty-seven items grouped into seven major criteria were proposed. Each item encompasses a set of requirements that should be assessed based on three major sources of evidence: interviews, analysis of documents and direct observation. The MASST was tested in a case study that was carried out in a supplier of the automotive industry. The results pointed out that, considering a scale from 0% to 100%, nine out of the fourteen items related to the RE obtained a very low degree, ranging from 0% to 10%. Moreover, the MASST pointed out the positive aspects of the HSMS, identified systemic causes of the lack of safety and identified priorities in terms of health and safety management. The case study results also indicated that one of the main limitations of the MASST concerns the necessity of experienced auditors in terms of RE principles and concepts. This drawback is relevant since the RE perspective on health and safety has not yet been adopted by a large extent in the industry.

D.Litt. et Phil. / This research addresses the concept of “information architecture” as a way of visualising and describing the various information assets and interaction of these assets within the organisation. The research further provides definitions of information and contextualises the information audit and information model as key tool for the information manager in establishing the information architecture. The establishment of the information architecture is illustrated through a case study within a large conglomeration of companies requiring a scaleable information architecture in order to address its information requirements. Through a process of interviews the information requirements of key decisions makers are established. These requirements are translated into an information architecture that forms the basis of support in delivering future information requirements for the company. The results of this research have been successfully implemented and now form the foundation of all future information management projects within this particular case study.

Les taux de césarienne sont en constante croissance dans le monde. Ces dernières années, on assiste à une augmentation sans cesse des taux hospitaliers d’accouchement par césarienne dans les pays à faible ressource malgré les recommandations de l’Organisation mondiale de la santé de ne pas dépasser 10 à 15 %. En Afrique au sud du Sahara, en particulier au Sénégal et au Mali, des politiques de subvention de la césarienne ont été introduites à l’échelle nationale à partir de 2005. Ces mesures ont contribué à l’augmentation de l’utilisation des services de maternité et des taux de césarienne. Si l’accessibilité financière à la césarienne a été améliorée substantiellement, la qualité n’a pas toujours suivi. Or, une augmentation trop importante des taux de césarienne peut avoir des effets négatifs sur la santé maternelle et périnatale. Par exemple, l’augmentation des taux institutionnels de césarienne au dessus de 10% en Amérique latine était associée à une augmentation de la mortalité maternelle et périnatale hospitalière. Trois ans après la mise en œuvre des politiques d’exemption des césariennes, le Programme Gesta international (PGI) a été mis en œuvre pour améliorer la qualité des soins obstétricaux dans 23 hôpitaux de référence au Sénégal et au Mali. Ce programme se basait sur l’audit clinque et la formation médicale continue du personnel sur les pratiques optimales en matière de soins intrapartum. Un essai contrôlé randomisé en grappe (essai QUARITE) a été mise en œuvre en 2007-2011 pour tester l’effet du PGI sur la mortalité maternelle hospitalière au Sénégal et au Mali. Initialement prévu pour améliorer la qualité des soins intra-partum, je me suis posé la question de l’efficacité de ce programme sur la pratique et les résultats de la césarienne. Les résultats de notre étude montrent que le PGI a permis de réduire l’évolution des taux de césarienne institutionnels dans les hôpitaux du groupe d’intervention comparativement à l’évolution dans le groupe contrôle. Par ailleurs, nous avons trouvé que le PGI a été plus efficace, en terme de réduction de la mortalité maternelle, parmi les femmes césarisées que parmi celles qui ont accouché par voie vaginale. Nous avons donc recommandé que des programmes d’amélioration de la qualité des soins soient mis en œuvre pour accompagner les politiques de subvention en cours dans la plupart des pays en Afrique au sud du Sahara et limiter ainsi l’utilisation excessive des césariennes dans ces pays. / Cesarean rates are rising steadily worldwide. In recent years, there has been an increasing cesarean rates in low-resource countries despite the World Health Organization recommended to not exceed 10-15%. In Senegal and Mali free cesarean policies were implemented nationally since 2005 and have contributed to increase the access to cesarean section. Access to cesarean deliveries has been improved substantially but quality of care has not always followed. However, excessive increase in cesarean section rates can have negative impacts on maternal and perinatal health. In Latin America, Asia, and Africa, several studies have shown an intrinsic risk of maternal and neonatal mortality associated with cesareans regardless of the initial health status of the mother or fetus. For example, the increase in hospital-based cesarean rates above 10% in Latin America was associated with an increase risk of maternal and perinatal mortality.Three years after the implementation of cesarean sections free policies, The Advances in Labour and Risk Management (ALARM) international program was implemented to improve the quality of obstetric care in 23 referral hospitals in Senegal and Mali. This program was based on maternal death review and staff training on best practices for intrapartum care. A randomized controlled cluster trial (QUARITE trial) was implemented in 2007-2011 to assess the effectiveness of the ALARM international program on in-hospital maternal mortality in Senegal and Mali. Initially planned to improve quality of Emergency Obstetric and Neonatal Care (EmONC), we assumed that this program was also effective on the quality of cesarean delivery.Results showed that the ALARM international program slowed down the trends of hospital-based cesarean rates in the 23 participating centers of the intervention group compared to the changes observed in the control group. Furthermore, we found that the program was more effective on maternal mortality among women who delivered by cesarean section than among women who delivered vaginally. We recommend that quality improvement strategies should support free cesarean policies to limit the excessive use of cesarean delivery.

In diesem Jahr 2021 wurde das Arbeitsschutzmanagementsystem »AManSys« durch die Landesdirektion Sachsen und das Sächsische Staatsministerium für Wirtschaft, Arbeit und Verkehr erfolgreich re-systemgeprüft. Ein geprüftes Managementsystem verlangt nach einer Auditierung. Diese kann sowohl als internes als auch als externes Audit erfolgen. Die Veröffentlichung beschreibt die Inhalte eines internen Audits zum »AManSys« im Zeitraum zwischen 2018 bis 2020.:1 Arbeits- und Gesundheitsschutz an öffentlichen Schulen in Sachsen 2 Methodisches Vorgehen im Rahmen des Internen Audits 3 Interne Audits 2018–2020 3.1 Übersicht 3.2 Ergebnisse 4 Ausblick und Fazit 5 Quellenverzeichnis

Before Responsive Web Design (RWD) it was common to create fixed-width websites. In recent years the standard way of creating responsive websites is by some of the fundamental aspects of RWD on the client-side. But can it be worth using RWD with components sent from a server by detecting the device and send component-specific material as to lessen some of the resources of the page? Tests have been made for this purpose with Google Lighthouse’s performance audits in mobile and desktop mode between four almost identical websites. These tests measures which website will receive better load-time performance results viewed from an emulated smartphone with a 3G/4G connection (mobile) and an emulated desktop PC with a 10 Mbps of connection (desktop). Each website consists of two pages, one with lesser resources (< 1 MB, known as index.html), the other with larger resources (24.3 MB, known as gallery.html). All four websites are responsive and built after the main pillars of RWD. Two websites does not have any optimization while two websites have added image optimization. One of the two websites in each category, image-optimized and unoptimized, is a server-based component website. This means, it will use asynchronous calls to a server to get specific components for the specific viewport.  In the tests performed, between the unoptimized websites, one client-based (CRWDu), the other server-based (SRWDu), on index.html, the CRWDu website scored best in mobile and got a slightly better result in desktop mode. On gallery.html, the SRWDu website received the best results in both modes, mobile and desktop. Between the image-optimized websites, one client-based (CRWDo), the other server-based (SRWDo), the CRWDo website on index.html, had a slightly better result in mobile and a worse result in desktop mode. On gallery.html, the SRWDo website had a much better result in both mobile and desktop mode.

The main aim of this study was to explore and describe the circumstances on the ground concerning employability of Environmental Science (ES) graduates in Botswana and to provide evidence that would either confirm or refute claims that graduates in Botswana, in general, are not employable. The second aim of this study was to describe whose role it is to enhance the employability of graduates. Furthermore it was also the aim of this study to investigate whether or not employability audits could be used as a quality assurance mechanism to ensure the employability of graduates in Botswana. These issues were investigated using the contextual framework of employability which explains the quality of higher education in relation to employability of graduates. This research reports on the findings of a case study of the Environmental Science programme offered by the Department of Environmental Science at the University of Botswana which was conducted in June 2012. The study revealed and confirmed gaps among ES graduates in the knowledge, skills and competencies required for the world of work. As a result of these gaps, ES graduates were found not be immediately employable without further on the job training. This created a lot of discontent among employers interviewed. The study concluded that higher education should go beyond providing education for the general development and well-being of individuals and address issues related to employability of graduating students. Conflicts in the possible roles of higher education and industry in enhancing the employability of ES graduates in terms of the changing expectations of the world of work were identified. The study highlighted the possible role of employability audits in enhancing employability not only of ES graduates but all other graduates in Botswana. Furthermore the study recommended that employability audits should be introduced in the tertiary education system of Botswana as a quality assurance mechanism. It further recommended collaboration and partnership with industry as key to the success of any measures put in place for the enhancement of the employability of graduates in Botswana. / Thesis (PhD)--University of Pretoria, 2014. / tm2015 / Science, Mathematics and Technology Education / PhD / Unrestricted