Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter? Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                             Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.   Slutsats: Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier. / Research issue: What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds? How do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations? Purpose: The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees. Method: One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library.   Conclusion: Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.

Dans le cadre de la surveillance maritime, les opérationnels ont de plus en plus recours à l'imagerie radar pour classifier à grande distance un objet marin. Le traitement ISAR (Inverse Synthetic Aperture Radar) répond à ce besoin. Il repose en particulier sur l'analyse des mouvements propres de l'objet marin. Une fois l'objet détecté, il s'agit d'afficher sur la console tactique la représentation de la fréquence Doppler en fonction de la distance, aussi appelée image range-Doppler. Le travail présenté dans ce mémoire s'inscrit dans une perspective d'évolution opérationnelle de la chaîne de traitement existante. Il vise à produire de manière automatique la « meilleure » image range-Doppler. Dans cette thèse, nos contributions s'appuient sur l'idée de reconsidérer la chaîne de traitement en tenant compte de l'a priori que l'objet marin est un objet rigide dont la géométrie structure l'évolution du signal radar. Ainsi, dans une première contribution, nous proposons une nouvelle méthode d'analyse temps-fréquence du signal radar afin d'obtenir une image instantanée où l'opérationnel peut distinguer « au mieux » les superstructures de l'objet marin. Cette dernière est fondée sur la fusion de plusieurs représentations temps-fréquence issues de la classe de Cohen en faisant l'hypothèse que les composantes temps-fréquence sont des trajectoires structurées 2D dans le plan temps-fréquence, contrairement aux termes d'interférences induits par la propriété de bilinéarité des membres de cette classe. Une étude comparative sur données synthétiques et ISAR est menée pour confirmer la pertinence de notre approche, notamment du point de vue de la résolution temps-fréquence et de la suppression des termes d'interférences.Dans une seconde contribution, nous établissons une nouvelle procédure pour qualifier chaque image range-Doppler, obtenue à l'issue de l'analyse temps-fréquence, avec des mesures d'irrégularité de formes que nous fusionnons à l'aide d'un opérateur d'agrégation. Des simulations sur données réelles sont réalisées. Les résultats concordent avec une analyse subjective menée par des opérationnels, ce qui confirme l'efficacité de notre méthode. / In maritime surveillance, radar imaging plays a key role to classify a maritime object. ISAR processing is one of the solutions, which takes advantage of the object rotational motion to provide a range-Doppler image.The work, presented in this report, is an evolution of the existing ISAR processing chain. Therefore, our contributions are based on the processing chain reconsideration by taking into account the fact that the maritime object is a rigid object, the geometry of which influences the radar signal evolution.In a first contribution, we propose a new time-frequency analysis method based on the aggregation of some time-frequency representations obtained with Cohen class members. It consists in differentiating the signal, assumed to be characterized by 2-D near-linear stable trajectories in the time-frequency plane, and the cross-terms, assumed to be geometrically unstructured. A comparative study is then carried out on ISAR synthetic data to confirm the efficiency of our approach.In a second contribution, we present a new procedure to characterize each range-Doppler image, obtained from a time-frequency analysis, by means of shape irregularity measures that are combined with a fuzzy logic operator. To validate our approach, simulations on real data are done. The results are compared to a subjective analysis carried out with practionners.

As migrações internacionais contemporâneas, ditas globais, têm sido tratadas como um problema ao qual as políticas migratórias dos Estados nacionais precisam dar uma solução. O enfoque desta tese busca desvelar a politização da construção dessas políticas em torno do conceito da irregularidade migratória e das transformações decorrentes da atual dinâmica transnacional das migrações, associada às subjetividades dos migrantes como prática política de transformação da cidadania nacional. Diante desse quadro os discursos patrocinados pelas Organizações Internacionais em torno da ideia de gestão das migrações se mostram nada transformadores em razão de seu caráter tecnocrático. No Brasil, os discursos referentes a uma política migratória baseada nos direitos humanos são predominantes, mas ainda não concretizados. Através de entrevistas com atores governamentais brasileiros busca-se aprofundar a análise sobre esta diretriz diante da amplitude das transformações que requer. Conclui-se que a cidadania sul-americana em construção, a partir do Acordo de Residência do Mercosul, tem características do que poderia vir a ser uma cidadania fundada no paradigma da mobilidade. / International migration has been considered a problem to be solved by national states\' national migration policies. The study aims at revealing the political aspects arising as a result of policy development around the concept of migration irregularity and of the changes arising on the transnational dynamics of migration associated with the immigrants` subjectivity as a political practice of citizenship transformation. The analysis has shown that the migration management discourse coming from the international organizations proves to be insufficient to any transformation due its technocratic features. In Brazil, even though the prevailing migratory policy discourse is based on human rights, policy implementation has yet to take place. Through interviews with Brazilian governmental actors it was intended to further the analysis on this directive due to the meaningful changes it requires. Conclusion reveal that the South American citizenship built upon the implementation of the Mercosur Residency Agreement presents some features of citizenship grounded on the mobility paradigm.

This thesis consists of four research papers presenting a microdata analysis approach to assess and evaluate the Parkinson’s disease (PD) motor symptoms using smartphone-based systems. PD is a progressive neurological disorder that is characterized by motor symptoms. It is a complex disease that requires continuous monitoring and multidimensional symptom analysis. Both patients’ perception regarding common symptom and their motor function need to be related to the repeated and time-stamped assessment; with this, the full extent of patient’s condition could be revealed. The smartphone enables and facilitates the remote, long-term and repeated assessment of PD symptoms. Two types of collected data from smartphone were used, one during a three year, and another during one-day clinical study. The data were collected from series of tests consisting of tapping and spiral motor tests. During the second time scale data collection, along smartphone-based measurements patients were video recorded while performing standardized motor tasks according to Unified Parkinson’s disease rating scales (UPDRS). At first, the objective of this thesis was to elaborate the state of the art, sensor systems, and measures that were used to detect, assess and quantify the four cardinal and dyskinetic motor symptoms. This was done through a review study. The review showed that smartphones as the new generation of sensing devices are preferred since they are considered as part of patients’ daily accessories, they are available and they include high-resolution activity data. Smartphones can capture important measures such as forces, acceleration and radial displacements that are useful for assessing PD motor symptoms. Through the obtained insights from the review study, the second objective of this thesis was to investigate whether a combination of tapping and spiral drawing tests could be useful to quantify dexterity in PD. More specifically, the aim was to develop data-driven methods to quantify and characterize dexterity in PD. The results from this study showed that tapping and spiral drawing tests that were collected by smartphone can detect movements reasonably well related to under- and over-medication. The thesis continued by developing an Approximate Entropy (ApEn)-based method, which aimed to measure the amount of temporal irregularity during spiral drawing tests. One of the disabilities associated with PD is the impaired ability to accurately time movements. The increase in timing variability among patients when compared to healthy subjects, suggests that the Basal Ganglia (BG) has a role in interval timing. ApEn method was used to measure temporal irregularity score (TIS) which could significantly differentiate the healthy subjects and patients at different stages of the disease. This method was compared to two other methods which were used to measure the overall drawing impairment and shakiness. TIS had better reliability and responsiveness compared to the other methods. However, in contrast to other methods, the mean scores of the ApEn-based method improved significantly during a 3-year clinical study, indicating a possible impact of pathological BG oscillations in temporal control during spiral drawing tasks. In addition, due to the data collection scheme, the study was limited to have no gold standard for validating the TIS. However, the study continued to further investigate the findings using another screen resolution, new dataset, new patient groups, and for shorter term measurements. The new dataset included the clinical assessments of patients while they performed tests according to UPDRS. The results of this study confirmed the findings in the previous study. Further investigation when assessing the correlation of TIS to clinical ratings showed the amount of temporal irregularity present in the spiral drawing cannot be detected during clinical assessment since TIS is an upper limb high frequency-based measure.

Die objektive Stimmanalyse ist für die tägliche phoniatrische Praxis von grundlegender Bedeutung bezüglich der Diagnostik und Therapie von Stimmstörungen. Als Goldstandard gilt das Göttinger Heiserkeits-Diagramm (GHD), welches die Aufzeichnung von 28 Vokalen durch geschultes Fachpersonal mit einem zeitlichen Aufwand von ca. 15 Minuten pro Patient erfordert. In der vorliegenden Studie wurde untersucht, ob das GHD auch dann valide Ergebnisse für die Stimmqualität liefert, wenn statt des Standardprotokolls gehaltene Phonationen aus indirekter Laryngoskopie oder Videostroboskopie analysiert werden (sog. „reduziertes Protokoll“). Wäre dies der Fall, ließe sich Stimmanalyse und Untersuchung des Larynx in einem Arbeitsschritt durchführen und somit der zeitliche und personelle Aufwand deutlich reduzieren. Es wurden Stimmaufnahmen aus Stroboskopie und Laryngoskopie von 213 Patienten (97 männlich, 116 weiblich) mit Hilfe des GHD analysiert. Am gleichen Untersuchungstag erfolgte zudem eine typische Mikrophonaufnahme gehaltener Phonationen zur Analyse nach dem vollständigen GHD-Protokoll. Die aus reduziertem und vollständigem Protokoll ermittelten Werte für die Irregularität und die Rauschkomponente des Stimmsignals als objektive Marker der Stimmqualität wurden jeweils korreliert. Sowohl für die Irregularitätskomponente (r=0,65) als auch für die Rauschkomponente (r=0,55) ergaben sich signifikante Korrelationen (p<0,001) zwischen beiden Verfahren. Außerdem zeigte sich, dass bereits eine einzige Stimmgebung aus Laryngoskopie und Stroboskopie ein zuverlässiges Ergebnis liefert. Es konnte eine Mindesttonhaltedauer von 1 Sekunde ermittelt werden. Die Vereinfachung des Vokals während Laryngoskopie beeinflusst das Ergebnis nicht und beide Methoden eignen sich zur klinischen Verlaufskontrolle.

No description available.

En este trabajo se analizará el control de la respuesta sísmica de una edificación asimétrica de 5 pisos mediante la incorporación de Amortiguadores de Masa Sintonizada (AMS) evaluando distintas distribuciones de porcentaje de masa del dispositivo para obtener una óptima ubicación en la última planta con el objeto de reducir los efectos torsionales producto de las irregularidades de planta. Para el desarrollo se designaron diversas variables para caracterizar el comportamiento de cada modelo. Estudios anteriores optaban por considerar independientemente cada variable y globalizaban la respuesta de estas a el resto de las variables. A raíz de esto, se decide analizar paralelamente y comparar en cada modelo estructural hasta obtener una óptima distribución. / A viable option to reduce seismic vibrations in structures is the use of passive control devices, within which are the Tuned Mass Dampers (AMS). In an asymmetric construction a greater flexional and torsional vibration is produced, this phenomenon leads to an increase in the forces present in the sections and an eventual collapse of the structure. In this way, the implementation of the Tuned Mass Damper in an asymmetric building, allows to dissipate the energy product of horizontal movements such as the earthquake, besides attenuating the torsional effects due to the asymmetry. In this research thesis the control of the seismic response of an asymmetric 5-story building, structured on the basis of porticos and reinforced concrete walls, will be analyzed, by incorporating Tuned Mass Dampers evaluating different distributions to obtain the optimal location and distribution in the last floor in order to control the torsional effects product of plant irregularities. / Tesis

No description available.

El tema de esta investigación aborda el desempeño sismorresistente de un edificio en Lima aplicando el análisis dinámico no lineal “Tiempo historia”. Por ello, la hipótesis plantea que el desempeño sísmico de un edificio destinado a vivienda en la ciudad de Lima debido a un sismo moderado y severo, cumple con lo indicado en la Norma Peruana Sismorresistente E-030 respecto a sus objetivos del no daño estructural y el no colapso respectivamente, si los puntos de desempeño obtenidos al comparar la curva de Capacidad con la curva de Demanda de la Norma E-030 se encuentran dentro del rango de desempeño establecido según el código de la Agencia Federal para el Manejo de Emergencias (FEMA). Consecuentemente, la investigación está dividida en 5 capítulos. En el primero, se presenta la descripción de la estructura a analizar, que abarca sus características arquitectónicas y estructurales. En el segundo, se expone una serie de conceptos fundamentales plasmados en el marco teórico, para entender el desempeño sísmico y todo lo relacionado con este análisis. En el tercero y cuarto, se realiza la evaluación del desempeño sismorresistente aplicando el Análisis Dinámico No lineal Tiempo Historia. Finalmente, se verificará si el desempeño sismorresistente de un edificio de albañilería confinada en la ciudad de Lima cumple o no con los objetivos de la Norma Peruana Sismorresistente E-030 2019. / The subject of this research deals with the seismic performance of a building in Lima applying the non-linear dynamic analysis "Time History". Therefore, the hypothesis states that the seismic performance of a building intended for housing in the city of Lima due to a moderate and severe earthquake, complies with the provisions of the Peruvian Seismic E-030 Standard regarding its objectives of structural and non-structural damage. the non-collapse respectively, if the performance points obtained when comparing the Capacity curve with the Demand curve of the E-030 Standard are within the performance range established according to the code of the Federal Emergency Management Agency (FEMA). Consequently, the investigation is divided into 5 chapters. In the first one, the description of the structure to be analyzed is presented, which covers its architectural and structural characteristics. In the second, a series of fundamental concepts embodied in the theoretical framework is exposed to understand the seismic performance and everything related to this analysis. In the third and fourth, the evaluation of the seismic performance is performed applying the dynamic nonlinear analysis Time History. Finally, it will be verified if the seismic performance of a reinforced concrete building in the city of Lima complies or not with the objectives of the Peruvian Seismic Standard E-030 2019. / Tesis

El presente trabajo, consiste en la implementación de estos disipadores fluido-viscosos en una edificación con predominación de muros estructurales de 5 niveles que presenta un comportamiento torsional. El diseño de estos disipadores, parten con el objetivo de diseño de daño moderado y bajo un sismo de 475 años de periodo de retorno, es decir que la deriva objetivo necesario para el diseño es 0.58%. Se analiza bajo la colocación en diagonal para amortiguadores lineales y no lineales. La colocación se hace de manera uniforme, y de manera que compense el movimiento torsional. Se colocaron un total de 40 disipadores en todo el edificio. Entre los principales resultados, la fuerza fuerzas en los disipadores fueron en un orden de 213 ton-f y comportamiento torsional debido a zonas frágiles de la estructura fueran reducidas en 80%. La implementación de los disipadores fluido-viscosos permiten reducir la deriva en 60% y todas las derivas se mantienen por debajo de 0.58%, en teoría. En un futuro, en el Perú, será necesario implementar una normativa para el diseño y el aporte de amortiguamiento en el edificio. / The present work consists of the implementation of these fluid-viscous dissipators in a building with a predominance of structural walls, of 5 levels that presents a torsional behavior, as well as fails to comply with the permissible drift limit established by Norma Técnica E.030. The design of these dissipators starts with the design objective of moderate damage and under an earthquake of 475 years of return period, whose corresponding objective drift assumes a value of 0.58%. It is discussed under diagonal placement for linear and nonlinear dampers. The placement is done uniformly, and in a way that compensates for torsional movement. A total of 40 heatsinks were placed throughout the building, 8 per floor. Among the main results, the forces in the dissipators were in the order of 200 ton-f and torsional behavior due to flexible areas of the structure were reduced by 80%. The implementation of fluid-viscous heatsinks allows the drift to be reduced by 60%, and all drifts are kept below 0.58%, that is, both linear and non-linear devices meet the target drift, even though the latter have a higher drift, given their lower C, therefore, lower force, less drift control, even so, they are efficient, both structurally and economically, given their lower strength. In the future, in Peru, it will be necessary to implement a regulation for the design and the cushioning contribution in the building. / Trabajo de investigación