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The allocation mechanism of audits : an experimental approach /Fisher, Joseph Gerald, January 1987 (has links)
Thesis (Ph. D.)--Ohio State University, 1987. / Includes vita. Includes bibliographical references (leaves 189-194). Available online via OhioLINK's ETD Center.
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Monetary-unit sampling : an investigationHorgan, Jane M. January 1994 (has links)
No description available.
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The Kuwait Investment Office (KIO) scandal : a study of auditing and audit expectations in an international contextAlHusaini, Walid A. A. January 2000 (has links)
Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured of the term of the "audit expectation gap" -a phrase referring to the difference between what auditors perceive as their duty and what the users of financial statements expect from auditors. Research has examined the main elements of the audit expectations gap, including the nature of assurance, audit reporting, auditor independence and regulation/liability of auditors. Few research studies, however have focused on examining the audit function through a case study of a major financial scandal. Even fewer studies have paid attention or researched the audit function in non- Anglo-American contexts. This is the primary aim of the thesis. To explore such a research area, this study uses the scandal that surrounded Grupo Torras, the Kuwait Investment Office's (KIO) investment holding group in Spain. The collapse of the group in 1992 offers the opportunity to examine auditing in Spain, a country with notably high expectations of auditing in recent times, and Kuwait, a developing country recently having returned to democracy. The issue of the audit expectations gap in Kuwait is also explored using a questionnaire survey of the views of auditors, directors and users in Kuwait. Such survey represents the first comprehensive survey of auditing expectations in the Gulf region - an increasingly significant economic area given the growth in oil revenues. The case study reveals different response to the scandal. In Spain, criticism and debates started to surface immediately after the scandal while in Kuwait no major criticism or debate about the audit function has taken place. The case study shows how auditing was unable to cope in a complicated financial and political environment, where senior powerful managers, were involved in mismanagement and fraud. Despite the limitations of the auditing function in practice, the questionnaire survey shows only a limited audit expectations gap in Kuwait and considerable degree of satisfaction among people in Kuwait with auditing. This shows that the image of auditing is mostly based on perception rather than on its ability to perform in practice and raises a range of important issues for the future, especially giving the growing doubts about the uniform nature of auditing service provided by "multinational" audit firms.
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The allocation mechanism of audits : an experimental approach /Fisher, Joseph Gerald January 1987 (has links)
No description available.
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Analysis of the uncertainties in the IAEA/WHO TLD postal dose audit programmeHultqvist, Martha January 2006 (has links)
<p>The International Atomic Energy Agency (IAEA) and the World Health Organisation (WHO) operate the IAEA/WHO TLD postal dose audit programme. The purpose of the programme is to verify the beam calibration in radiotherapy centres in developing countries and to check the Secondary Standards Dosimetry Laboratories (SSDLs). Thermoluminescence dosimeters (TLDs) are used as transfer dosimeters and the evaluation of these are done at the IAEA Dosimetry Laboratory. In the present work the uncertainties in the process of dose determination from TLD readings have been evaluated.</p><p>The analysis comprises the TLD reading reproducibility, uncertainties in the calibration coefficient, and uncertainties in factors correcting for fading of TL signal, influence of TLD holder, energy response and dose response non-linearity. The individual uncertainties were combined to estimate the total uncertainty in the evaluated dose from TLD readings. Experimental data from 2001-2005 were used in the analysis.</p><p>The total uncertainty has been estimated to be 1.2 % for irradiations with 60Co -rays and 1.6 % for irradiations with high-energy X-rays. Results from irradiations by the Bureau International des Poids et Mesures (BIPM), Primary Standard Dosimetry Laboratories (PSDLs), Secondary Standard Dosimetry Laboratories (SSDLs) and reference centres compare favourably with the estimated uncertainties.</p><p>The largest uncertainty components are in the energy correction factor (for high-energy X-rays) with a value of 1.1 % and in the dose response non-linearity correction factor with a value of 0.9 %.</p><p>It has been shown that the acceptance limits of 5 % for TLD results of hospitals and 3.5 % for SSDLs are justified when related to the uncertainties in the dose calculations and the uncertainty in the determination of absorbed dose to water at the centre, as discussed in IAEA TRS-398 (IAEA, 2000), provided that it is followed.</p>
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Analysis of the uncertainties in the IAEA/WHO TLD postal dose audit programmeHultqvist, Martha January 2006 (has links)
The International Atomic Energy Agency (IAEA) and the World Health Organisation (WHO) operate the IAEA/WHO TLD postal dose audit programme. The purpose of the programme is to verify the beam calibration in radiotherapy centres in developing countries and to check the Secondary Standards Dosimetry Laboratories (SSDLs). Thermoluminescence dosimeters (TLDs) are used as transfer dosimeters and the evaluation of these are done at the IAEA Dosimetry Laboratory. In the present work the uncertainties in the process of dose determination from TLD readings have been evaluated. The analysis comprises the TLD reading reproducibility, uncertainties in the calibration coefficient, and uncertainties in factors correcting for fading of TL signal, influence of TLD holder, energy response and dose response non-linearity. The individual uncertainties were combined to estimate the total uncertainty in the evaluated dose from TLD readings. Experimental data from 2001-2005 were used in the analysis. The total uncertainty has been estimated to be 1.2 % for irradiations with 60Co -rays and 1.6 % for irradiations with high-energy X-rays. Results from irradiations by the Bureau International des Poids et Mesures (BIPM), Primary Standard Dosimetry Laboratories (PSDLs), Secondary Standard Dosimetry Laboratories (SSDLs) and reference centres compare favourably with the estimated uncertainties. The largest uncertainty components are in the energy correction factor (for high-energy X-rays) with a value of 1.1 % and in the dose response non-linearity correction factor with a value of 0.9 %. It has been shown that the acceptance limits of 5 % for TLD results of hospitals and 3.5 % for SSDLs are justified when related to the uncertainties in the dose calculations and the uncertainty in the determination of absorbed dose to water at the centre, as discussed in IAEA TRS-398 (IAEA, 2000), provided that it is followed.
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Analyse de cycle de vie appliquée aux systèmes de traitement des eaux uséesRenou, Sébastien Pons, Marie-Noëlle. January 2006 (has links) (PDF)
Thèse de doctorat : Génie des procédés : Vandoeuvre-les-Nancy, INPL : 2006. / Titre provenant de l'écran-titre. Bibliogr.
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Assessing Alternative Options for Energy Cost Reduction in Greenhouse IndustryRavichandran, Prabahar 27 November 2013 (has links)
Nova Scotia has over 100 commercial greenhouses covering an area of 186,245 square meters. Heating costs have become the largest energy expenditure in greenhouses mainly due to increasing fuel prices and the use of imported fuel oils. Increasing fuel prices combined with a growing desire to stabilize energy supply has led to a renewed interest in alternative fuel options for greenhouse heating. Agricultural or herbaceous biomass has the potential to become a sustainable and cost effective heating option for the greenhouse industry. Although high inorganic content create challenges during the combustion of herbaceous biomass, these crops create an opportunity if sufficient land mass is available for greenhouse growers to meet their own fuel needs. This research will review energy use and operational practices in the greenhouse industry to identify energy saving opportunities. This study will further investigate biomass feedstocks, processing and combustion technologies suitable for heating greenhouse industry in Nova Scotia.
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Inligting as onderneminghulpbron in die Roodepoort administrasieVan Wyk, Brenda January 1996 (has links)
M.A. / Researchers and futurists like Alvin Toner state that we are currently moving into the information era. In the information economy, information is an alternative source of capital. The role of information in the management of an organisation is being realised by more and more high profile companies and organisations. Information management should form part of top management. Information management does not only consist of the management of information technology. It consists of the whole information spectrum which includes information technology, information services as well as information systems. It implies the management of information as an organisational resource. Many companies and organisations however do not recognise information as a resource. It is therefore not managed as such. In most organisations information management develops in different stages until it reaches a state of maturity. The question arises what the cost implication is if information in this day and age is not managed as a valuable resource. The value of information is often difficult to establish and measure. The value of information depends on its timeliness and usefulness in a specific situation. It is therefore important that the organisation should be aware of the nature of its information resources as well as its location and flow. This can be achieved by a thorough information audit. When the organisation is aware of the extent of its information resources as well as its usage, the relation between cost and value can be determent. A cost-benefit analyses will establish whether the costs spend on information is justified. Because of the intricate nature of information a cost-benefit analyses renders several problems. Its usefulness are often questioned. It goes without saying that where unnessary costs are avoided the organisation will benefit. The process of cost avoidance is seen as a form of cost-benefit analysis. Local government in South Africa is the third tier of government, and currently in a process of change. The principles of Public Administration plays an important part in the management of local government. The absence of the profit motive in local government is often used as a reason why general management principles are not applied. Information plays an important role in local government decision making. An information audit in the Roodepoort Administration identified several important information resources. Through interviews and a case study it was established that information management does not occur on top level. Information is not recognised as a resource. This does not lead to cost avoidance. This study concludes that the Roodepoort Administration is in an early stage of information management, where information technology is managed to a certain degree. The lack of information management in the Roodepoort administration causes unnessary costs, departmentalisation and duplication of information. The recognisation of information as an organisational resource in the Roodepoort Administration, and in local government as a whole will assure effective and cost-effective decision making and administration. Cost avoidance will lead to accountable administration of communities.
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Information audit as a management tool at a teachers training collegeGxwati, Ntombizandile Irene 12 January 2009 (has links)
M.Inf. / Information is a vital resource for every enterprise for innovation and effective decision-making. In other words, information is vital in all spheres of national development. It is vital for development planning and for building an internationally competitive economy. People need information to participate in a democratic process and thus without information the best and most idealistically development plans are likely to fail. As a result of the importance of information in an enterprise, it requires to be managed effectively in order to establish whether the information assets of a particular enterprise are in line with business objectives or not. Information auditing techniques such as InfoMapp have been developed in order to guide an auditor on how to go about auditing information resources of a particular enterprise. Cicira College is a teacher’s training college and its information assets need to be managed and audited like other resources. Hence this study has been undertaken to establish whether the information assets available at Cicira College meet its goals and objectives. The InfoMapp method developed by Burk and Horton has been used to conduct the information audit at Cicira College. This technique has been chosen because of its ability to match the information assets with strategic planning.
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