... Australia and Nava Subramaniam Faculty of Business and Law Deakin University, Victoria, Australia ABSTRACT: This paper reviews the recent European and international literature on i nternal audit independence ... Foundation: Altamonte Springs, FL, 97129 Arena, M., M Arnaboldi and G Azzone 2006 Internal audit in Italian organizations Managerial Auditing Journal 21 (3): 275-292 Bailey, A. D., A. A Gramling and ... over management, and accountancy trained auditors may enjoy greater status Van Peursem (2005) Multiple Case Study New Zealand Organizations Examines the New Zealand internal auditor role and conceptualises...
... cinema The other approach adopts a more political stance and aims to find a way that enables all participants, large or small, to benefit from the roll-out of digital cinema As outlined later ... development of one major pan-European digital cinema network by offering technical and financial customized solutions and all the related services” The company provides a range of technical, financial and ... in a Digital Cinema Distribution master which is ‘packaged’ in a standardised format called Media Exchange Format (MXF) The MXF package can be compared to the wrapping around a box of chocolates...
... on a fatal granulomatous disorder in boys and described this as a “new Page of 14 syndrome” [3] Since these early descriptions, a rather amazing and accelerated understanding of the disease and ... by Aspergillus [91] and fungal granuloma of the brain have been described [92] Meningitis due to Streptococcus [93] and Candida [94] has also been reported on Hepatobiliary and GI Complications ... inflammatory pathologies listed in Table At least in a murine model, the failureof an immune-modulatory effect of superoxide radicals was associated with exuberant inflammatory responses and...
... Diagram of the systems approach that may be applied to explain the multifactorial aetiology underlying osteoporotic vertebral fracture Bone, macroscopic, local and global factors may interact to ... is associated with the development of local microtrauma [29] Instability of the trunk may lead toa biomechanical overload of already weakened vertebrae and perpetuate subregional microtrauma ... density, geometry and perhaps mineralisation will influence load bearing capacity These factors are known to correlate well with the capacity ofa vertebral body to withstand axial load, since both...
... Sanchez and R Nagi In material handling and storage systems we require `smart and faster storage systems’ capable of handling large amounts of products that appear in an increasing variety of sizes, ... International Journal of Advanced Manufacturing International Journal of Human Factors in Manufacturing Internationa Journal of Operations and Production Management International Journal of Production ... developed and completed by best practitioners of manufacturing Katayama and Bennett (1999) Japan Analysis based on survey data of how major Japanese companies are changing their strategies Survey administered...
... 1, and particularly the curve based on distance driven: Fatalities represent only a relatively small proportion of the total road safety burden and provide an inadequate indicator of total crash ... achieve an acceptable balance between safety and access to critical services and amenities The evidence suggests that provision of safe travel options that allow easy access to services and amenities ... and availability of transport options, to ensure the safety and security of the public environment, andto deliver a range of public and private services appropriately Strategies to improve alternative...
... the Logit model, along with factor analysis, to measure and describe banks’ financial and operating characteristics Data was taken from Call and Income Reports, as well as Examination Reports for ... Predicting bank performance with financial forecasts: A case of Taiwan commercial banks Journal of Banking and Finance, 28, 2353—2368 Karels, G V — Prakash, A J (1987) Multivariate normality and forecasting ... commercial bank failures via a multicriteria approach International Journal of Risk Assessmentand Management, 9, 26—43 Kumar, R P — Ravi, V (2007) Bankruptcy prediction in banks and firms via statistical...
... National Oceanic and Atmospheric Administration] OCEAN, COASTAL, AND MARINE EDUCATION CAN: • Enhance public awareness of the ocean and increase scientific literacy • Ensure that present and future ... Corvallis STAFF SUSAN ROBERTS, Director SUSAN PARK, Program Officer SHUBHA BANSKOTA, Financial Associate PAMELA LEWIS, Administrative Coordinator JODI BOSTROM, Research Associate v Preface Ocean ... of understanding all human impacts, not just fishing, and the feedbacks and cumulative impacts among them as the means of moving ocean governance to an ecosystem-based approach In addition, a...
... takeoff and landing distances For jet aircraft, takeoff distances are usually the critical factor An aircraft must be able to accelerate to takeoff speed and then abort the takeoff and stop safely ... SATS concept and build acceptance by FAA, the broader GA community, and state and local transportation of cials NASA’s General Aviation Program Of ce devised a “General Aviation Road Map” laying ... developing and integrating features and capabilities that make small aircraft safer, more affordable, and easier to operate In particular, NASA envisioned flights of advanced, self-piloted small aircraft...
... Indoor Air Quality Indoor Environ., 1, 27–34 (in Japanese) 126) Kishi, R., Saijo, Y., Kanazawa, A. , Tanaka, M., Yoshimura, T., Chikara, H., Takigawa, T., Morimoto, K., Nakayama, K and Shibata, E (2009) ... Kishi, K., Sata, F., Katakura, F., Urashima, Y., Hatakeyama, A. , Kobayashi, S., Jin, K., Kurahashi, N., Kondo, T., Gong, Y Y and Umemura, T (2004) Symptoms in relation to chemicals and dampness in ... (in Japanese) IPCS (1989) Environmental Health Criteria 89 Formaldehyde, World Health Organization, Geneva Takeda, M., Saijo, Y., Yuasa, M., Kanazawa, A. , Araki, Aand Kishi, R (2009) Relationship...
... shown to be an accurate predictor of personnel quality and ability in numerous cases AFQT and experience appear to be fundamentally different measures of quality While AFQT measures an individual’s ... defense agencies Comments are welcome and may be addressed to Jennifer Kavanagh, RAND Corporation, 1776 Main Street, Santa Monica, California 90407, or Jennifer_Kavanagh@rand.org For more information ... relating to the performance benefits of experience, training, and innate ability and also as a summary of the research already completed in this area The report will be of particular interest to...
... Disney characters appeared on packages and store displays for fruit snacks, breakfast cereals, candy, yogurt, frozen waffles, toaster pastries, macaroni and cheese, and fruits and vegetables Multi-brand ... meals, breakfast cereals, candy, snacks, and beverages, as well as fruits and vegetables and dairy products, and the campaigns generally were integrated across promotional formats The focus of ... snacks, and breakfast cereals Animated characters from Cartoon Network programming appeared on labels and packaging for QSR children’s meals, fruit snacks, snack crackers, yogurt, macaroni and cheese,...
... associated with the increased activity of carbonic anhydrase, improving the quality of egg shell and the presence of manganese has an activator influence on the calcification and resistance of ... Sanitized eggshells can be used to increase mineral content of compost and spread around plants to deter slugs and snails They are also used by artists to make mosaics andto make textured paint ... by-products and waste materials that may be a problem to dispose Eggshells are waste materials from hatcheries, homes and fast food industries (Phil and Zhihong, 2009; Amu et al., 2005) and disposal contributes...
... staff and mangers to the tasks at hand Monitoring (collecting) performance data: Once indicators and targets are set, actual data for each indicator is collected at regular intervals Implementation ... (not too many), and practical (for borrower ownership and data collection) and that intermediate and leading indicators for early warning should be included as well as both quantitative and qualitative ... by a stakeholder in a participatory process may not conform with more conventional or standard indicators that are comparable across projects Balancing quantitative and qualitative indicators...
... defense of the neonate and the intestinal flora Acta Paediatrica Scandinavica 351(Suppl.):122–125 Pisacane A, Graziano L, Zona G, Dolezalova H, Cafiero M, Coppola A, Scarpellino B, Ummarino M, Mazzarella ... Nagata I, Shiraki K, Tanimoto K, Harada Y, Tanaka Y, Okada T 1992 Mother -to- infant transmission of Hepatitis C virus Journal of Pediatrics 120:432–434 78 Ogasawara S, Kage M, Kosai K, Shimamatsu ... well-being of children and families by leading a national effort to collect, develop, and disseminate information and educational materials on maternal and child health, and by collaborating with...
... instruction, narrow curricular offerings and modes of instruction, and potentially reduce the capacities of teachers to teach content andto use methods and materials that are incompatible with standardized ... and washback at a micro level within the classroom to investigate the test washback in the classroom, that is, the washback effect of teaching and learning Types of Washback Generally, washback ... that the authority can use the test to attain its goal of teaching and learning However, the negative washback is that the authority uses that goal to control and obtain the power of the academic...
... lightest wearable option, are suited to the frail and housebound as they analyze the data in real-time and can raise immediate alerts Data-logging wearables are suitable for monitoring multi-parameter, ... detects hardware failure The WPAN server includes an alarm button, a display to show the state of the IAU, and an optical/acoustic signal to confirm transmission toa remote unit Low power ISM-band ... ability to operate even when a network node is defective In the absence ofa clinical evaluation, a simulator was developed to simulate 70 days of data and test the ability of the system to store large...
... contrast, Landrigan and co-authors maintained that Doll and Peto’s estimate of the contribution of cancer deaths due to occupation was too low and that it failed to take into account limitations ... paper and wood pulp.29 Any one of several types of particles and rays given off by radioactive material, high-voltage equipment, nuclear reactions and stars Alpha and beta particles, X-rays and ... causes of cancer, but mortality data are crucial for understanding the burden of cancer in particular populations Heart disease was far and away the leading cause of death in the U.S for all ages combined...
... had a colon polyp removed, Japanese-Hawaiians, North American Caucasians, native rural Japanese, and rural native Africans Lactobacillus species and Eubacterium aerofaciens, both producers of ... body toa standardized amount of carbohydrate in a food The glycemic load takes into account the amount of food eaten An international table of the glycemic index and glycemic load ofa wide variety ... vegetables (raw vegetables and olive oil), western (potatoes, red meat, eggs and butter), canteen (pasta and tomato sauce), and prudent (cooked vegetables, pulses, and fish) Only the salad vegetable...