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As energy prices increase and the effect of global warming hits the world harder, the need of reducing our energy use, and by that decreasing our environmental footprint increases. According to the International Energy Agency the energy consumption hit a new record in 2019 with 419 EJ, corresponding to 36,6 Gt of carbon dioxide emissions. The building sector accounts for 40 % of the total energy consumption. According to the International Energy Agency, energy optimizing is the main key in the transit towards a more sustainable world and energy audits, or energy mapping, is in many cases the first step towards energy optimization. Sustainable Intelligence is a company working for long term, sustainable solutions for properties all over Sweden as well as Norway, Finland, Poland, and Latvia. Property automation is the main competence of the company. Another large sector at the company is the energy sector, where energy audits, energy declarations and energy consultations are made. This report aims to analyze the energy audit process of Sustainable Intelligence and hopefully find solutions to make their work more efficient. The study includes a case study where the energy audit process of Sustainable Intelligence was implemented and analyzed. The study showed that the current method used by SI has a good structure but that there is a room for improvements.

Ethereum is one of the top blockchain platforms that represents this second generation of blockchain technology. However, the security vulnerabilities associated with smart contracts pose significant risks to confidentiality, integrity, and availability of applications supported by Ethereum. While several studies have enumerated various security issues in smart contracts, only a handful have identified the factors that determine the severity and potential of these issues to pose significant risks in practice. As its first contribution, this thesis presents a framework that identifies such factors and highlights the most critical security threats and vulnerabilities of Ethereum smart contracts. To achieve this, we conduct a comprehensive literature review to identify and categorize the vulnerabilities, assess their potential impact, and evaluate the likelihood of exploitation in real-life contracts. We classify the identified vulnerabilities based on their nature and severity and proposed mitigation recommendations. Our theoretical contribution is to establish a correlation between the security vulnerabilities of smart contracts and their potential impact on the security of smart contracts by identifying factors that pose a (practical) threat. Our practical contribution involves developing a tool based on staticanalysis that can automatically detect at least one critical securityissue with the highest threat factor. For the target vulnerability, wechoose the usage of input from external users without any validation.This vulnerability, as we call it, Missing Input Validation (MIV), actsas a root cause for further (well-known and well-researched) issues,for instance, the flow of tainted values into sensitive operations suchas the transfer of cryptocurrencies and self destruct instruction. Weimplement the tool MIV Checker and evaluate its efficacy on a test setof 36 smart contracts. Our evaluation results show that MIV Checkercorrectly detects 87.6 % of instances of MIV in the dataset.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контрольной работы налоговых органов. Предметом исследования выступают экономические отношения, возникающие между налогоплательщиками и налоговыми органами в процессе осуществления контрольных мероприятий последними. Основной целью магистерской диссертации является проведение анализа деятельности налогового органа на предмет выявления проблем и разработка мероприятий по повышению эффективности проводимых контрольных мероприятий. В заключении обозначены рекомендации по совершенствованию контрольной работы налоговых органов. / The final qualification work (master's thesis) is devoted to the study of the control work of tax authorities. The subject of the study is the economic relations that arise between taxpayers and tax authorities in the process of implementation of control measures by the latter. The main goal of the master's thesis is to analysis the activities of the tax authority with a view to identifying problems and developing measures to improve the effectiveness of control measures. In conclusion, recommendations for improving the audit work of tax authorities are outlined.

[pt] Diante de uma sociedade cada vez mais exigente e consciente dos seus direitos, os governos têm sido pressionados a apresentar resultados de qualidade, éticos e transparentes, por meio de bons serviços públicos prestados à população. Nesse contexto, o papel do controle interno ganhou importância por constituir-se em um instrumento fundamental para corrigir rumos, reduzir a ineficiência e os desperdícios na Administração Pública. As Auditorias Internas das Agências Reguladoras Federais, inseridas no sistema de controle interno, para exercer suas funções precípuas, devem utilizar amplamente os recursos de tecnologia da informação, bem como fazer uso de práticas de gestão do conhecimento, como forma de suplantar as dificuldades de lidar com o vasto universo de informações, identificando aquilo que é realmente útil para a decisão. Assim, este trabalho buscou desvendar quais são os fatores facilitadores e inibidores de Gestão do Conhecimento nas atividades das Auditorias Internas das Agências Reguladoras Federais. Para tanto, foi realizada uma pesquisa de cunho qualitativo, em um estudo de caso múltiplo, por meio de entrevistas semiestruturadas com oito Auditores-Chefe das Agências Reguladoras Federais, realizadas em Brasília e no Rio de Janeiro, de um total de dez Agências. Como resultados, o trabalho verificou que a Gestão do Conhecimento é praticada em diferentes estágios nas Agências Reguladoras, e que possuem diferentes estruturas de recursos humanos e de tecnologia da informação. Além disso, constatou-se que esses órgãos de controles contribuem para a conversão do conhecimento tácito para explícito, ou externalização, assim como de explícito para explícito, ou combinação. Outra constatação foi que as Auditorias Internas fomentam o Aprendizado Organizacional nas áreas auditadas, tanto em laço simples quanto no laço duplo, em perfeita harmonia com os postulados teóricos de Argyris e Schön (1996). / [en] Faced with an increasingly more demanding and aware of their rights, governments have been pressured to deliver results with quality, ethically and transparently, through good public services rendered to the population. In this context, the role of internal controls has gained importance because it represents a fundamental instrument to correct course, reduce inefficiency and waste in public administration. Internal Audit of Federal Regulatory Agencies, inserted in the internal control system to perform its primary functions, should make wide use of information technology resources, and make practical use of knowledge management as a way to overcome difficulties of dealing with the vast universe of information, identifying what is really useful for the decision. Thus, this study sought to uncover what factors are facilitators and inhibitors of Knowledge Management activities of Internal Audit of Federal Regulatory Agencies. To this end, we conducted a qualitative study in a multiple case study, using semistructured interviews with eight Chief Auditors of Federal Regulatory Agencies, held in Brasilia and Rio de Janeiro, a total of ten agencies. As a result, the study found that knowledge management is practiced at different stages in the regulatory agencies, which have different structures and human resources and information technology. Furthermore, it was found that these bodies contribute to control the conversion of tacit to explicit or externalization as well as explicit to explicit or combination thereof. Another finding was that the foster Audits Organizational Learning in the areas audited, both in the simple loop and double loop, in perfect harmony with the theoretical postulates of Argyris and Schon (1996).

Yes / National Clinical Audits (NCAs) are a well-established quality improvement strategy used in healthcare settings. Significant resources, including clinicians’ time, are invested in participating in NCAs, yet there is variation in the extent to which the resulting feedback stimulates quality improvement. The aim of this study was to explore the reasons behind this variation. Methods We used realist evaluation to interrogate how context shapes the mechanisms through which NCAs work (or not) to stimulate quality improvement. Fifty-four interviews were conducted with doctors, nurses, audit clerks and other staff working with NCAs across five healthcare providers in England. In line with realist principles we scrutinised the data to identify how and why providers responded to NCA feedback (mechanisms), the circumstances that supported or constrained provider responses (context), and what happened as a result of the interactions between mechanisms and context (outcomes). We summarised our findings as Context+Mechanism=Outcome configurations. Results We identified five mechanisms that explained interactions between providers and NCA feedback: reputation, professionalism, competition, incentives, and professional development. Underpinned by the mechanisms professionalism and incentives, feedback was used most routinely within clinical services resourced to maintain local databases, where data were stored before upload to NCA suppliers. Local databases enabled staff to access data easily, customise reports and integrate them within governance processes. Use of feedback generated in this way was further supported where staff supporting audit participation were trusted to collect timely and accurate data. Feedback produced by NCA suppliers, which included national comparator data, was used in a more limited capacity. Challenges accessing data from NCA supplier databases, concerns about the quality of data across participating organisations and timeliness were reported to constrain the perceived usefulness of this type of feedback as a tool for stimulating quality improvement. Conclusion The findings suggest that there are a number of mechanisms through which healthcare providers, in particular staff within clinical services, engage with NCA feedback, but that there is variation in the mode, frequency and impact of these interactions. Feedback was used most routinely within clinical services resourced to maintain local databases, where data were considered timely, trusted as accurate and could be easily accessed to customise reports for the needs of the service.

La problématique de l’observance de la biosécurité est présente dans tous les types de production. Il est essentiel de définir des stratégies pour améliorer l’application des mesures de biosécurité. Cette étude décrit l’application des mesures de biosécurité à l’entrée et à la sortie de 24 bâtiments d’élevages avicoles au Québec, Canada. L’effet des audits et de caméras visibles sur l’observance a été étudié, de même que les déterminants de l’observance. De plus, la relation entre l’observance et les profils de personnalité, l’expérience et l’éducation a été décrite. L’application des mesures de biosécurité a été évaluée à l’aide de caméras cachées. L’observance à court terme (deux premières semaines) et à moyen terme (six mois plus tard) a été déterminée. Basés sur les résultats du groupe contrôle, 44 différentes erreurs lors de l’application des mesures de biosécurité ont été observées à l’entrée et la sortie des bâtiments. La plupart étaient reliées à la délimitation des zones (propre versus contaminée). La nature et la fréquence des erreurs suggèrent un manque de compréhension des principes associés aux mesures de biosécurité. Le visionnement des vidéos a révélé 3055 visites par 277 individus différents (136 employés, 123 visiteurs, 3 superviseurs et 15 éleveurs). Les résultats ont démontré que les audits n’avaient pas d’impact sur l’observance des employés. Les caméras visibles ont eu un impact, à court terme, sur le port de bottes et le respect des zones durant la visite. Par contre, six mois plus tard, l’observance avait significativement diminué, au point de ne plus être statistiquement plus élevée que le groupe contrôle. La durée et le moment de la visite, la présence de l’éleveur ou d’un observateur, la conception de l’entrée, le nombre de bâtiments, le nombre de mesures de biosécurité exigé, le type de bottes, le genre et être membre de la famille de l’éleveur étaient significativement associés à l’observance de certaines mesures. Finalement, trois traits de la personnalité étaient associés à l’observance: responsabilité, orienté vers l’action et complexité, de même que le nombre d’années d’expérience et le niveau d’éducation. Il est nécessaire d’améliorer la formation en matière de biosécurité en fournissant du matériel de formation à tous les intervenants qui démontrent pourquoi et comment appliquer les mesures de biosécurité. La formation continue devrait également aborder les problématiques reliées aux caractéristiques de visites et de fermes. Améliorer la conception des entrées de bâtiments devrait contribuer à augmenter et à maintenir l’observance. L’identification de traits de personnalité associés à l’observance peut avoir des implications sur la sélection des candidats à l’embauche ou sur l’attribution de tâches et sur la planification des programmes de formation. / Biosecurity compliance issue is present in all types of animal productions, Therefore, it is essential to define strategies to improve the implementation of biosecurity measures. This study described the application of biosecurity measures when entering and exiting 24 poultry barns in Québec, Canada. The effect of audits and visible cameras on compliance was investigated, as well as determinants of compliance. Also, the relationship between compliance and personality profiles, experience and education has been described. Application of biosecurity measures was evaluated using hidden cameras. Short term (first two weeks) and medium term (six months later) compliance were determined. Based on the control group, 44 different biosecurity breaches were observed when getting in and out of poultry barns. Most were related to area delimitation (clean versus contaminated). The nature and frequency of errors suggest a lack of understanding of biosecurity principles. Overall, video viewing revealed 3055 visits done by 277 different individuals (136 employees, 123 visitors, 3 supervisors and 15 growers). Results showed that audits did not have any impact on employee compliance. Visible cameras had a significant impact on changing boots and respecting areas during the visit for the short term period. However, six months later, compliance significantly declined and was no longer statistically higher compared to the control group. Duration and moment of the visit, presence of the grower or an observer, barn entrance design, number of barns, number of biosecurity measures requested, type of boots, gender and being a member of a grower’s family were significantly associated with compliance with some biosecurity measures. Finally, three personality traits were significantly associated with compliance: responsibility, action-oriented and complexity, as well as the number of years of experience and the level of education. There is a need to improve biosecurity training by making training material available to all poultry personnel demonstrating why and how to apply biosecurity measures. Educational meetings should also address issues related to visit and farm characteristics. Improving barn entrance design should contribute to enhance and maintain compliance. The identification of personality traits associated with compliance may have implications for the selection of job applicants or task attribution, and for developing educational materials and training programs.

As empresas brasileiras fabricantes de produtos de madeira de maior valor agregado apresentam obstáculos que dificultam o seu desenvolvimento e aumento da competitividade. Um deles consiste na carência de estratégias e procedimentos relacionados à qualidade. Historicamente, os produtos de madeira fabricados no Brasil são diferentes, não apresentando padronização, e as iniciativas existentes relacionadas à melhoria da qualidade são poucas. No caso dos pisos de madeira, essa falta de padrões e iniciativas favorece a comercialização de produtos inadequados que provavelmente apresentarão problemas, desestimulando o uso e prejudicando comercialmente todo o setor. Nesse sentido, a Associação Nacional dos Produtores de Pisos de Madeira - ANPM desenvolveu um programa de certificação buscando a melhoria da qualidade dos produtos, entretanto, a efetividade desse programa é desconhecida. Assim, o objetivo do presente trabalho foi analisar os efeitos da implantação de um programa de certificação na qualidade do produto piso de madeira. Para tanto, os procedimentos da pesquisa envolveram o levantamento de informações das auditorias contidas no banco de dados da ANPM, consultas a normas / especificações disponíveis, análises envolvendo a evolução de qualidade, realização de auditorias simuladas e comparações entre empresas certificadas e não certificadas. Itens geradores de não conformidades como umidade, dimensões e defeitos foram analisados utilizando estatística descritiva e ferramentas básicas diversas incluindo gráficos de distribuição, histogramas e desvios padrões. Os resultados mostraram que a implantação do programa de certificação impactou de forma positiva melhorando o padrão de qualidade dos pisos de madeira e que apenas as empresas certificadas conseguiram atender os requisitos exigidos pelas normas técnicas. Adicionalmente, as informações obtidas nas auditorias do programa permitiram identificar os problemas no processo produtivo, a necessidade de ações corretivas para a solução desses problemas e a maior dificuldade de controle para o item umidade. A conclusão geral é que o programa de certificação contribuiu para a melhoria da qualidade dos pisos de madeira. / Brazilian manufacturers of higher value-added wood products face obstacles that hinder their development and the increase in competitiveness. A major hindrance is the lack of strategies and procedures related to quality. Historically, wood products manufactured in Brazil are different, have no standardization and there are few existing initiatives regarding quality improvement. For wood flooring, the lack of standardization and initiatives favors the commercialization of unsuitable products that may present problems, discouraging their use and damaging commercially the whole sector. In this sense, the National Hardwood Flooring Association - ANPM developed a certification program seeking to improve product quality; however, the effectiveness of this program is unknown. This study aimed to analyze the effects of implementing a certification program to product quality for wood flooring. The research procedures involved the survey of information from the ANPM audit database, consultations the standards / specifications available, analysis of quality evolution aspects, simulated audits and comparisons between certified and non-certified companies. Items that generate nonconformities such as moisture, dimensions and defects using descriptive statistics and basic tools including various distribution graphs, histograms and standard deviations were analyzed. The results showed that the implementation of the certification program improved the standard for wood flooring quality and only certified companies were able to meet the requirements of the technical standards. Additionally, the information obtained from audits identified problems in the production process, the need for corrective actions to resolve these problems and major obstacle to control moisture. The general conclusion is that the certification program contributed to improving wood flooring quality.

As empresas brasileiras fabricantes de produtos de madeira de maior valor agregado apresentam obstáculos que dificultam o seu desenvolvimento e aumento da competitividade. Um deles consiste na carência de estratégias e procedimentos relacionados à qualidade. Historicamente, os produtos de madeira fabricados no Brasil são diferentes, não apresentando padronização, e as iniciativas existentes relacionadas à melhoria da qualidade são poucas. No caso dos pisos de madeira, essa falta de padrões e iniciativas favorece a comercialização de produtos inadequados que provavelmente apresentarão problemas, desestimulando o uso e prejudicando comercialmente todo o setor. Nesse sentido, a Associação Nacional dos Produtores de Pisos de Madeira - ANPM desenvolveu um programa de certificação buscando a melhoria da qualidade dos produtos, entretanto, a efetividade desse programa é desconhecida. Assim, o objetivo do presente trabalho foi analisar os efeitos da implantação de um programa de certificação na qualidade do produto piso de madeira. Para tanto, os procedimentos da pesquisa envolveram o levantamento de informações das auditorias contidas no banco de dados da ANPM, consultas a normas / especificações disponíveis, análises envolvendo a evolução de qualidade, realização de auditorias simuladas e comparações entre empresas certificadas e não certificadas. Itens geradores de não conformidades como umidade, dimensões e defeitos foram analisados utilizando estatística descritiva e ferramentas básicas diversas incluindo gráficos de distribuição, histogramas e desvios padrões. Os resultados mostraram que a implantação do programa de certificação impactou de forma positiva melhorando o padrão de qualidade dos pisos de madeira e que apenas as empresas certificadas conseguiram atender os requisitos exigidos pelas normas técnicas. Adicionalmente, as informações obtidas nas auditorias do programa permitiram identificar os problemas no processo produtivo, a necessidade de ações corretivas para a solução desses problemas e a maior dificuldade de controle para o item umidade. A conclusão geral é que o programa de certificação contribuiu para a melhoria da qualidade dos pisos de madeira. / Brazilian manufacturers of higher value-added wood products face obstacles that hinder their development and the increase in competitiveness. A major hindrance is the lack of strategies and procedures related to quality. Historically, wood products manufactured in Brazil are different, have no standardization and there are few existing initiatives regarding quality improvement. For wood flooring, the lack of standardization and initiatives favors the commercialization of unsuitable products that may present problems, discouraging their use and damaging commercially the whole sector. In this sense, the National Hardwood Flooring Association - ANPM developed a certification program seeking to improve product quality; however, the effectiveness of this program is unknown. This study aimed to analyze the effects of implementing a certification program to product quality for wood flooring. The research procedures involved the survey of information from the ANPM audit database, consultations the standards / specifications available, analysis of quality evolution aspects, simulated audits and comparisons between certified and non-certified companies. Items that generate nonconformities such as moisture, dimensions and defects using descriptive statistics and basic tools including various distribution graphs, histograms and standard deviations were analyzed. The results showed that the implementation of the certification program improved the standard for wood flooring quality and only certified companies were able to meet the requirements of the technical standards. Additionally, the information obtained from audits identified problems in the production process, the need for corrective actions to resolve these problems and major obstacle to control moisture. The general conclusion is that the certification program contributed to improving wood flooring quality.