The goal of this thesis is to describe both of the types of audit in their historical context, show their legal regulation, and explain each step of the audit process. The last chapter compares both of the professions and focuses on their possible cooperation. First from the theoretical point of view with references to the ISA and then analyses the situation among Czech auditors.

Dans le cadre de ce travail de recherche, nous nous sommes intéressés à un système de télécommunications par satellite intervenant en situation d'urgence. Ce système serait embarqué comme passager d'un satellite géostationnaire travaillant en bande Ka et assurerait la transmission à une flotte de petits terminaux compatibles avec les standards DVB-RCS/S. Les potentialités offertes par l'association de la Formation de Faisceaux par le Calcul (FFC) adaptative et d'une méthode d'Accès Multiple à Répartition Spatiale (AMRS) ont été plus particulièrement étudiées pour une antenne de réception à réflecteur (antenne Focal Array Fed Reflector, FAFR). La combinaison de ces deux techniques permet la mise en place du concept «un spot par utilisateur» assurant ainsi d'une part un niveau maximal de gain en tout point de la couverture et rendant possible d'autre part la réutilisation de ressources grâce à la réjection d'interférence. La première partie de ce travail est consacrée à une étude des algorithmes de FFC. Nous présentons le Formateur Conventionnel et quelques algorithmes adaptatifs, puis, nous analysons les performances de chacun en environnement réel (prise en compte des perturbations du canal de transmission, de celles sur les vecteurs directionnels, du bruit...). Les conditions d'implémentation de ces algorithmes sont également définies. Dans une seconde partie, nous proposons un modèle de système satellite basé sur la formation de faisceaux adaptative par séquence de référence et l'accès AMRS. Les facteurs de réutilisation de ressources permis par les algorithmes retenus sont évalués. Grâce à un algorithme d'allocation de ressources simple et aux facteurs de réutilisation calculés, une première estimation de la capacité et des performances de ce système est réalisée. Une comparaison avec d'autres systèmes montre que celui proposé permet d'augmenter significativement la capacité au prix d'une complexité accrue.

Array antennas are used extensively in remote sensing applications, where a highly directive beam is needed to scan a particular area of interest on the surface of the earth. The research presented here focuses on the design of different microstrip patch antenna arrays to be used in environmental sensing applications in the X and Ka frequency bands, such as measurements in Snow and Cold Land Processes (SCLP) to detect snow accumulation, snow melt, etc. The goal of this research is to produce highly integrated, low loss, and compact size antenna arrays, while maintaining low power consumption. Multilayer organic (MLO) System-on-a-Package (SOP) technology, using laminates such as Liquid Crystal Polymer (LCP) and RT/Duroid®, provides a lightweight and low cost 3D solution for the fabrication of the antenna arrays. The elements of the antenna arrays are rectangular patches. Two feeding mechanisms, aperture coupling and via feed, were implemented and compared. For the RF distribution network and interconnects, a corporate feed approach was used with reactive T-junctions, Wilkinson dividers, or both, for power division. The feed networks were designed using microstrip. The basic multilayer antenna array design consists of 3 layers of cladded laminate material. The metal layers are as follows: 1) patch antennas, 2) ground plane, 3) feed network, and 4) surface-mount components. The surface mount components would include LNA, PA, TR switch and phase shifter.

The Optimal Foraging Theory, rooted in the processual archaeology, uses a measuring methodology where the foraging strategy that gives the highest payoff measured as the highest ratio of energy gain per time unit is analysed (Mac Arthur & Pianca 1966, Emlen 1966). The theory is a branch of evolutionary ecology why much attention is paid to the interdependence of humans and preys and environmental conditions caused by climatologically and geographical changes or by overexploitation or other changes caused by humans. The analysis of Early Mesolithic pioneers onGotland, who settle in a transforming landscape, leaves indications of a Maglemose culture origin, probably from flooded original settlements in the south/southwest Baltic basin. The pioneers have to adapt to a seal-hunting economy dominated by grey seal which give the best cost-benefit outcome as big terrestrial mammals are missing and only mountain hare is available. The diet is narrow and there is a great risk for deficiency diseases as well as for acquiring hypervitaminosis and osteoporosis caused by excess of seal food. There is a hiatus c. 5000-4500 BC in the archaeological records on Gotland and the south-western Baltic region, and the master thesis hypothesises that Littorina Transgression I with a severe cold dip called the “8.2 ka BP cold event” has a delayed, but such a severe impact also on fauna and flora on Gotland, that the ecological system is destroyed. The possibility for humans to survive in a sustainable society is questionable. The extremely cold winters during this c. 400 years cold event, with glaciers moving southwards, delayed the blooming season, diminished the harvest and changed both flora and fauna. When the ecological niche for the grey seal is destroyed with flooded beaches close to the pioneers, human overexploitation is reinforced. With a diminishing population of mountain hare, which eventually gets extinct at the end of the Mesolithic, there are no alternatives but some birds and fish, hard to catch. Probably the pioneers abandon Gotland or move to a higher level on Gotland but no records are yet found why the period is called a hiatus. Extinction is the worst scenario or survival in such a small number that a sustainable society is lost. If so, new population groups repopulatedGotlandafter the Littorina transgressions. The origin is still unknown of the Pitted-ware and Funnelbeaker cultures that are populating Gotland after the transgressions. This master thesis can not confirm an affluent life style but rather a suffering starving society flooded by Littorina transgressions and struggling with the severe cold, caused by the “8.2 ka cold event” that makes the environmental conditions even worse. The subsistence economy is successively destroyed which probably causes the hiatus in archaeological records. The Littorina Transgression I with the “8.2 cold event” and the lack of terrestrial big animals are bottle necks. / Optimal Foraging Theory, med sina rötter i den processuella arkeologin, använder en metodik utgående från mätningar där insamlingsstrategin som ger den högsta avkastningen per tidsenhet analyseras (Mac Arthur & Pianca 1966, Emlen 1966). Teorin är en undergrupp inom den evolutionära ekologin och därför ägnas stor tid åt att uppmärksamma det ömsesidiga beroendet och påverkan som sker i miljön p.g.a. klimatologiska och geologiska orsaker men också p.g.a. mänsklig påverkan som exempelvis överförbrukning.  Analysen av tidigmesolitiska pionjärbosättare på Gotland, som möter ett landskap i förvandling, lämnar spår efter sig som tyder på ett ursprung i Maglemosekulturen i södra/sydvästra Östersjöregionen. De tvingas bli adapterade till en säljägarekonomi dominerad av gråsäl som ger det bästa energiutbytet, eftersom stora landdäggdjur saknas och endast bergshare finns tillgänglig. Dietvalet är smalt och det föreligger stor risk för både bristsjukdomar och A-vitaminförgiftning och osteoporos p.g.a. överkonsumtion av sälprodukter. Det finns ett uppehåll i de arkeologiska fynden c. 5000-4500 BC på Gotland liksom i södra Östersjöområdet. Magisteruppsatsens hypotes är att den kalla perioden med temperatursänkning som kallas ”8.2 ka BP cold event” under Littorinatransgression I har en fördröjd men så kraftigt övergripande effekt, på både djur- och växtliv på Gotland, att den förstör det ekologiska systemet och därmed möjligheten för människor att överleva i ett hållbart samhälle. De mycket hårda vintrarna under de c. 400 årens ”cold event” medför att glaciärerna dras sig söderut, blomningssäsongen fördröjs, skörden minskar och både fauna och flora förändras. När den ekologiska nischen för gråsälen förstörs av översvämmade stränder nära bosättarna förstärks överexploateringen, och då det inte finns någon alternativ föda utom en minskande harstam, svårfångade fåglar och fiskar, blir situationen fatal för de tidigmesolitiska bosättarna. Troligtvis flyttar de till andra platser inom Östersjönätverket eller till en högre nivå på Gotland, men fynd saknas hittills varför detta tomrum benämns ”hiatus”. Det värsta scenariot är att bosättarna dör ut eller överlever i ett så litet antal att det hållbara samhället går under.Om så är fallet återbefokas Gotland av gropkeramisk kultur och trattbägarkultur i anslutning till Littorinatrasgressionernas slut. Denna magisteruppsats kan inte konfirmera en livsstil i överflöd, utan snarare ett lidande svältande samhälle som översvämmas av Littorinatransgressioner med miljömässiga förhållanden som förvärras av den allvarliga kylan orsakad av ”8.2 ka cold event”.  Försörjningsmöjligheterna förstörs succesivt och befolkningen försvinner vilket troligen orsakar ett hiatus i de arkeologiska fynden. Littorina Transgression I med ”8.2 ka cold event” och bristen på stora landdjur är stora flaskhalsar.

No description available.

The work in this thesis concerns mechanisms of excitability of neurons. Specifically, it deals with how neurons respond to input, and how their response is controlled by ion channels and other active components of the neuron. I have studied excitability in two systems of the nervous system, the hippocampus which is responsible for memory and spatial navigation, and the peripheral C–fibre which is responsible for sensing and conducting sensory information to the spinal cord. Within the work, I have studied the role of excitability mechanisms in normal function and in pathological conditions. For hippocampus the normal function includes changes in excitability linked to learning and memory. However, it also is intimately linked to pathological increases in excitability observed in epilepsy. In C–fibres, excitability controls sensitivity to responses to stimuli. When this response becomes enhanced, this can lead to pain. I have used computational modelling as a tool for studying hyperexcitability in neurons in the central nervous system in order to address mechanisms of epileptogenesis. Epilepsy is a brain disorder in which a subject has repeated seizures (convulsions) over time. Seizures are characterized by increased and highly synchronized neural activity. Therefore, mechanisms that regulate synchronized neural activity are crucial for the understanding of epileptogenesis. Such mechanisms must differentiate between synchronized and semi synchronized synaptic input. The candidate I propose for such a mechanism is the fast outward current generated by the A-type potassium channel (KA). Additionally, I have studied the propagation of action potentials in peripheral axons, denoted C–fibres. These C–fibres mediate information about harmful peripheral stimuli from limbs and organs to the central nervous system and are thereby linked to pathological pain. If a C–fibre is activated repeatedly, the excitability is altered and the mechanisms for this alteration are unknown. By computational modelling, I have proposed mechanisms which can explain this alteration in excitability. In summary, in my work I have studied roles of particular ion channels in excitability related to functions in the nervous system. Using computational modelling, I have been able to relate specific properties of ion channels to functions of the nervous system such as sensing and learning, and in particular studied the implications of mechanisms of excitability changes in diseases. / <p>QC 20102423</p>

Rural education in South Africa, particularly within the black communities, has suffered neglect under Apartheid education policies. This has resulted in an array of problems which continue to beset the country's education system. The community, through its various institutions, has a major role to play in the whole education renewal process. The business sector is one such a community institution, which is directly affected by the quality of school education. Countries such as Britain and the U.S. provide excellent examples of close co-operation between business and schools in an effort to prepare pupils in accordance with the needs of the workplace. The qualitative study conducted in schools, within the Dzumeri community, showed that there is a dire need for business involvement with schools in order to address important areas of mutual concern. It is finally recommended that the government must formulate enabling policies, which will promote business education partnership activities and ensure proper coordination at all administrative levels / Educational Studies / M.Ed. (Comparative Education)

Aquarius/SAC-D is a joint NASA/CONAE (Argentine Space Agency) Earth Sciences satellite mission to measure global sea surface salinity (SSS), using an L-band radiometer that measures ocean brightness temperature (Tb). The application of L-band radiometry to retrieve SSS is a difficult task, and therefore, precise Tb corrections are necessary to obtain accurate measurements. One of the major error sources is the effect of ocean roughness that "warms" the ocean Tb. The Aquarius (AQ) instrument (L-band radiometer/scatterometer) baseline approach uses the radar scatterometer to provide this ocean roughness correction, through the correlation of radar backscatter with the excess ocean emissivity. In contrast, this dissertation develops an ocean roughness correction for AQ measurements using the MicroWave Radiometer (MWR) instrument Tb measurements at Ka-band to remove the errors that are caused by ocean wind speed and direction. The new ocean emissivity radiative transfer model was tuned using one year (2012) of on-orbit combined data from the MWR and the AQ instruments that are collocated in space and time. The roughness correction in this paper is a theoretical Radiative Transfer Model (RTM) driven by numerical weather forecast model surface winds, combined with ancillary satellite data from WindSat and SSMIS, and environmental parameters from NCEP. This RTM provides an alternative approach for estimating the scatterometer-derived roughness correction, which is independent. The theoretical basis of the algorithm is described and results are compared with the AQ baseline scatterometer method. Also results are presented for a comparison of AQ SSS retrievals using both roughness corrections.

No description available.

Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypotheses. Multivariate ordinal logistic regression tested the hypotheses. Results suggest that disclosure of a higher number of variables was generally associated with a clean audit report, while the association between a higher number of disclosures regarding audit committee structure and profile variables and a clean audit report was significant. Improvements to National Treasury’s disclosure templates and review of departmental managers’ disclosures about audit committees in annual reports are recommended. / Gevalle van korporatiewe beheer mislukking laat vrae by belanghebbers ontstaan waarom ouditkomitees versuim om hul oorsigrol doeltreffend te vervul. Die doel van hierdie studie was om te bepaal watter verband daar bestaan tussen 49 vasgestelde ouditkomiteedoeltreffendheidsveranderlikes vervat in die aanbevole praktyke volgens die King III-kode en die eksterne ouditmening wat in sentrale staatsdepartemente in Suid-Afrika uitgepreek is. Beskrywende statistiek het variasies in 14 veranderlikes oor 93 departemente uitgewys. Kategoriesebeginsel-komponentontleding het die 14 veranderlikes in vier faktorveranderlikes en hipoteses gekategoriseer. Meerveranderlike ordinale logistieke regressie het die hipoteses getoets. Resultate toon dat openbaarmaking van ʼn groter getal veranderlikes oor die algemeen verband hou met ʼn skoon ouditverslag; en die verband tussen ʼn groter getal openbaarmakings betreffende ouditkomiteestruktuur- en profielveranderlikes en ʼn skoon ouditverslag was beduidend. Verbeteringe aan Nasionale Tesourie se openbaarmakingstemplet en nasiening van departementele bestuurders se openbaarmakings rakende ouditkomitees in jaarverslae word aanbeveel. / Go palelwa ga ditshepedišo tšeo di latelwago go laola khamphani go dirile gore bengdithoto ba ipotšiše dipotšišo tše di nyakago ditlhalošo tša gore gobaneng dikomiti tša tlhakišo di šitwa go kgatha tema ya tšona ya bodiredi ka bokgoni. Maikemišetšo a thutelo ye e be e le go šupa tswalano gare ga mabaka ao a ka fetogago a go tliša katlego a 49 ao a utollotšwego a komiti ya tlhakišo go ya ka ditlwaelo tše di šišintšwego tša King III Code le maikutlo a tlhakišo ya ka ntle ao a filwego ke dikgoro tša mmušo wa gare tša Afrika Borwa. Dipalopalo tšeo di fago tlhalošo ya popego ya datha di bontšhitše phetogo go mabaka ao a ka fetogago a 14 ka go dikgoro tše 93. Tshekatsheko ya karolo ye kgolo ya tlhopho e hlophile mabaka ao a ka fetogago a 14 go ya ka mabaka ao a ka fetogago le ditlhalošo tše di šišintšwego tše nne. Mokgwa wa tshekatsheko ya go fetogafetoga ga didatha go ya ka tatelano goba kgetho o dirišitšwe go leka ditlhalošo tše di šišintšwego. Dipoelo di šišintše gore kutollo ya palo ya godingwna ya mabaka ao a ka fetogago ka kakaretšo e tswalane le maikutlo a tlhakišo ao a se nago bosodi, gomme tswalano gare ga palo ya godingwana ya dikutollo tša mabaka ao a ka fetogago a popego ya komiti ya tlhakišo le profaele le maikutlo ao a se nago bosodi e bile bohlokwa. Dikaonafatšo go mokgwatshepedišo wa kutollo wa Polokelo ya Bosetšhaba le tekolo ya dikutollo tša bolaodi ka ga dikomiti tša tlhakišo ka go dipego tša ngwaga ka ngwaga di a eletšwa / Centre for Accounting Studies / M. Phil. (Accounting Sciences)