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1

Mattos, Carmela de. "Construção de referenciais auditivos no ensino inicial de violino: abordagem metodológica de Otakar Ševčík." Universidade Federal de Goiás, 2017. http://repositorio.bc.ufg.br/tede/handle/tede/8073.

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The aim of this research was to analyze Otakar Ševčík’s methodological approach to the violin initial learning and to demonstrate the auditory reference construction points for the placement of the left hand fingers on its strings, starting with the ‘Semitone System’ finger patterns inserted in his ‘Violin Method for Beginners’ op. 6. The cognitive development process in learning was discussed, as well as the applicability of methodological procedures related to the present muscular and auditory memory in the mentioned pedagogical proposal. The research methodology was ‘Qualitative’ with methodological procedures of ‘Bibliographic Survey’ and ‘Documentary Analysis’, which enables the identification of relevant information and data, so that relations with the Otakar Ševčík teaching methodology could be established. The bibliographical survey organization and the research relevant documents resulted in a ‘Corpus of texts’ firstly with excerpts of specific music authors which highlight the use of auditory references and finger patterns in violin teaching and learning methodologies; and secondly with pedagogical literature authors that according to the researcher could base the pedagogical practice of Ševčík (1901a): Morin (2007), Penna (2011), Harder (2003), Bourdieu, cited by Sandra Pesavento (1995), Folleto (2010), Gerle (2015), Perdomo Guevara (2005), Swanwick (1994) e Póvoas (2006). The research highlighted the publication importance of Ševčík’s pedagogical works as a factor that since 1881 may have led to a complete violin pedagogy transformation and consequently in it’s teaching and learning. The analysis of the ‘Corpus of texts’ made it possible to identify one (1) category to highlight: ‘Teaching / Learning’. It is concluded that there is an inseparable relationship between violin teaching and learning. The analysis of Otakar Ševčík’s methodological approach to initial learning has pointed to interconnection of cognitive processes in simultaneous complex movement execution in initial learning, and it was possible to identify orderly and determinant methodological procedures that can lead to auditory reference construction and gradual development of differentiated technical skills in the course of violin initial teaching and learning process.
O objetivo desta pesquisa foi analisar a abordagem metodológica de Otakar Ševčík para o aprendizado inicial do violino e evidenciar a construção de referenciais auditivos para a colocação dos dedos da mão esquerda nas cordas do instrumento, a partir dos padrões de dedos do ‘Sistema dos Semitons’ inserido em seu ‘Método de Violino para Principiantes’ op. 6. Discutiu-se o processo de desenvolvimento cognitivo na aprendizagem, bem como a aplicabilidade de procedimentos metodológicos relativos à memória muscular e auditiva presentes na referida proposta pedagógica. A metodologia da pesquisa foi ‘Qualitativa’ com procedimentos metodológicos de ‘Levantamento Bibliográfico’ e de ‘Análise Documental’, possibilitando a identificação de informações e dados relevantes para estabelecer relações com a metodologia de ensino de Otakar Ševčík. A organização do levantamento bibliográfico e de documentos relevantes à pesquisa resultou em um ‘Corpus de textos’ primeiramente com excertos de obras de autores específicos da área de música que ressaltaram a utilização de referenciais auditivos e de padrões de dedos em metodologias de ensino e aprendizagem do violino; e num segundo momento com autores da literatura pedagógica que puderam fundamentar, segundo a pesquisadora, a prática pedagógica de Ševčík (1901a): Morin (2007), Penna (2011), Harder (2003), Bourdieu, citado por Sandra Pesavento (1995), Folleto (2010), Gerle (2015), Perdomo Guevara (2005), Swanwick (1994) e Póvoas (2006). A pesquisa destacou a importância da publicação das obras pedagógicas de Sevcik como fator que desde 1881 pode ter ocasionado uma completa transformação na pedagogia do violino e, consequentemente, no ensino e aprendizagem do instrumento. A análise do ‘Corpus de textos’ possibilitou a identificação de 1 (uma) categoria a destacar: ‘Ensino/ Aprendizagem’, concluindo-se que há uma relação indissociável entre ensino e aprendizagem do violino. A análise da abordagem metodológica de Otakar Ševčík para o aprendizado inicial apontou para a interligação de processos cognitivos na execução de movimentos simultâneos complexos na aprendizagem inicial e foi possível identificar procedimentos metodológicos ordenados e determinantes que podem conduzir à construção de referenciais auditivos e ao desenvolvimento gradativo de habilidades técnicas diferenciadas no decorrer do processo de ensino e aprendizagem inicial do violino.
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2

Fagelson, Marc A., and C. A. Champlin. "Auditory Filters Measured at Neighboring Center Frequencies." Digital Commons @ East Tennessee State University, 1997. https://dc.etsu.edu/etsu-works/1581.

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Auditory filters were derived in 20 normal-hearing human listeners at center frequencies (CFs) of 913, 1095, 3651, and 4382 Hz using the roex (p,r) method. Comparisons were made between slopes of the filters' skirts at the neighboring CFs with filter output levels of 45 and 70 dB. The same comparisons were made with regard to filter equivalent rectangular bandwidth (ERB). In the 1000-Hz region, the low-frequency slopes (Pl) of filters centered at 913 and 1095 Hz were significantly correlated at both stimulus levels, while the high-frequency slopes (Pu) were similar only at the high test level. In the 4000-Hz region, for sinusoids of 3651 and 4382 Hz, the level effect was clearer as both Pu and Pl values diverged at the low level but were related at high levels. The ERBs centered at the same CFs displayed a similar level dependence. At the stimulus level most likely to be affected by an active feedback mechanism, auditory filters centered at nearly the same frequency displayed quite distinct frequency selectivity, and this trend was stronger in the 4000-Hz region than the 1000-Hz region. The findings suggest that a saturating, active cochlear mechanism may not be distributed evenly, or contribute to peripheral tuning with equal effectiveness throughout the length of the partition.
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3

Blay, Matthew. "Maturation of auditory parameters in the preterm infant with particular reference to diet." Thesis, Brunel University, 2000. http://bura.brunel.ac.uk/handle/2438/6513.

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This study was developed from the original protocol which was to examine the role of long chain polyunsaturated fatty acids (LCPUFA) in the maturation of the auditory system in the preterm infant. The particular dietary components under investigation were arachidonic (AA) and docosahexaneoic( DHA) acids. This study investigates the wider aspects and implications of the preterm birth on the maturation of the preterm auditory system. Testing was performed using Auditory brainstem response (ABR) on preterm infants in Hillingdon Hospital's neonatal intensive care unit (NICU). The recruitment criteria was <32 weeks gestational age (GA) or <1500g. A normative data set was produced using term infants (3742 weeks GA). Tympanometric testing was also introduced to assess middle ear (ME) function in both preterm and term infants. The susceptance and conductance components were recorded at frequencies between 226 and 2000Hz. This testing enabled normative data to be established for multi-component, multi-frequency tympanometric analysis. The effect of the preterm birth on tympanometric data was also examined. A total of 22 preterm infants were recruited onto the study. The maturational characteristics of ABR parameters relating to neural transmission and synaptic efficacy were investigated. The peripheral auditory system (PAS) and the lower brainstem region were found to have maturation in their neural transmission properties. The auditory nerve, however, displays constant neural transmission properties throughout the preterm period. Maturation of the synaptic efficacy (using the rate effect) of the PAS was not identified. However, both auditory nerve and lower brainstem regions display reductions in the rate effect. This was greatest in the auditory nerve. The effect of the preterm birth was assessed. The PAS showed lesser conductive properties for the preterm infant during the term period. This behaviour was confirmed by poor tympanometric data for the preterm infants. The auditory nerve showed the same transmission properties for both term and preterm infants. This indicates that the lack of maturation in this region is replicating the characteristics of the term infant developing in utero. The lower brainstem region would seem to be the most susceptible to delayed development in the preterm infant. The rate effect for the PAS and auditory nerve indicate that the extra-uterine environment has not been detrimental to the maturation of synaptic efficacy as measured by the rate effect. The lower brainstem region rate effect is slightly higher for the preterm infants. This may indicate that this region is the most susceptible to possible synaptic deficiency. There is indication of a gender effect for transmission properties in the preterm infant. This suggests superior properties for females in the central auditory system. It is possible that this also occurs on a synaptic level. Dietary analysis suggested that the preterm infants (on this study) fed formula milk enriched with a LCPUFA composition have comparable auditory function (as measured by ABR) with breastfed infants. It is concluded that breastmilk would be the diet of choice due to the additional medical benefits. Tympanometry was found to be well tolerated in both term and preterm neonate populations. Testing in enclosed style incubators in the NICU was successful. Normative characteristics for multi-component tympanornetry at various frequencies was established. The ear canal acoustic and mechanical properties were identified as a source of variability for tympanogram morphology in the neonate populations. The interaction of the neonate external auditory meatus (EAM) violates assumptions relating to numerical data. A lack of maturation was found for preteen data, there was no evolution to the normative term data over the period studied. The more complex nature of the preterm tympanometric data was still observed during the term period. This indicates that there is a difference between the maturational characteristics of the term infant and those for the preterm infant in the clinical environment. The PAS ABR characteristics were compared with tympanometric data collected from the preterm infants. The lack of maturation in the tympanometric data suggests that the major contribution to the ABR maturation during the preterm period is due to the cochlear transduction and basic synaptic delay components. In addition, that poorer ME function (as displayed in the tympanometric data) contributes to the lesser PAS ABR conductive properties in the preterm population by the term period.
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4

Labuschagne, Mario. "The role of internal auditors with specific reference to fraud investigation." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/d1021385.

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The role of internal auditors is evolving to enable them to provide stakeholders with assurance and to assist organisations to achieve objectives and remain competitive to ensure the future existence of their organisations. The research for this study was guided by the question of whether the Institute of Internal Auditors guidance pronouncements provide sufficient guidance in the light of expectations of both the institute and management (stakeholders) relating to the role of internal auditors in respect of fraud investigation. Literature reviewed on the role of internal auditors showed that there is limited guidance provided with regards to fraud investigation, knowledge and skills required by an internal auditor to perform fraud investigations. The research methodology used for this study consisted of a qualitative case study of the Nelson Mandela Metropolitan University committees, namely, Council, Senate and MANCO as well as a combination of deductive and inductive interpretative analysis methods. Semi-structured interviews were used to obtain data from participants who were randomly selected from Nelson Mandela Metropolitan University Council, Senate and MANCO committees. The interviews revolved around three themes, namely, the role of internal audit, the information expected from internal audits and the role that the internal audit plays with regard to fraud. The interviews were recorded by means of a digital voice recorder which were transcribed by a qualified transcriber. The collected data was then manually coded by making use of standardised coding methods to assist with the analyses of the data. After considering the participant responses in relation to the themes, it could be deduced that a greater awareness needed to be created regarding the role of the internal audit and the services which internal audits could provide to organisations and management structures. The results of the analyses revealed that an expectation gap existed with regard to the Institute of Internal Auditors, guidance pronouncements and stakeholder expectations of internal auditor roles with specific reference to fraud investigations. This study showed that the IIA’s guidance pronouncements do not provide sufficient and adequate guidance in respect of the knowledge, skills and competency capabilities in relation to fraud investigations.The results of the study further showed that the expected role of internal auditors in an organisation should include fraud investigations.
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Rabini, Giuseppe. "Hearing sounds in space: A neuro-cognitive investigation on the ability to associate auditory cues with external space." Doctoral thesis, Università degli studi di Trento, 2019. http://hdl.handle.net/11572/246000.

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Sound localisation is one of the most representative function of the auditory system and, as such, it has been extensively investigated across species. Spatial hearing can be dramatically altered across the life span, yet research in humans have highlighted the remarkable capacity of the brain to adapt to changes of listening conditions, such as temporary ear plugging or long lasting hearing impairments. Although several investigations have examined accommodation to altered auditory cues (Chapter 1), a common theoretical framework seems to lack and a number of questions remain open. This limits the possibility to translate our current knowledge into concrete clinical applications for individuals who experience spatial hearing difficulties after hearing loss. The current dissertation reflects the attempt to answer specific questions regarding the process of sound localisation. The first study (Chapter 2) aimed to investigate the relation between different reference frames in spatial hearing, namely egocentric and allocentric sound representation. We studies this topic in the context of a learning paradigm, assessing to what extent localisation of single sounds in simulated monaural hearing (unilateral ear plugging) can improve following an audio-visual spatial hearing training focused on egocentric sound processing vs allocentric sound processing. An untrained group was also included in the study. We found that localisation performance in the horizontal plane improved specifically in the side ipsilateral to the ear-plug for all groups. Yet, the trained groups showed a qualitatively different change of performance after four days of multisensory ego/allocentric training compared to the untrained group, providing initial evidence of the possible role of allocentric coding in acoustic space re-learning. These results further highlight the importance of including a test-retest group in paradigms of sound localisation training. The second study (Chapter 3) focused on a specific aspect of the phenomenological experience of spatial hearing, namely the subjective confidence about the perceived sound position. We examined the relation between objective localisation accuracy and subjective certainty while participants localised sounds in two different listening conditions – binaural or simulated monaural hearing. Results showed that overall subjective certainty on sound position decreased in the altered listening condition (unilateral ear-plugging). In simulated monaural hearing, localisation accuracy and spatial confidence dissociated. For instance, there were trials in which participants were accurate, but felt uncertain, and trials in which they were less accurate but expressed higher ratings of spatial confidence on sound position. Furthermore, subjective confidence increased as a function of time within the testing block, and it was related to the spatial distribution of the perceived sound-source position. The third study (Chapter 4) exploited magnetoencephalography (MEG) to study the dynamics of the cortical network implied in active sound localisation. We implemented a novel apparatus to study sound localisation in MEG with real sounds in external space, and collected behavioural and subjective responses (i.e., accuracy and confidence, as in Study 2) during this altered listening condition. Results showed that participants were able to perceive the spatial difference between the positions of stimulation, thus proving the reliability of our novel setting for the study of spatial hearing in MEG. MEG data highlight a distributed bilateral cortical network involved in active sound localisation, which emerged shortly after stimulus presentation (100—125 ms). The network comprise the classical dorsal auditory pathway plus other cortical regions usually underestimated in previous literature – most notably, regions in the central sulcus/precentral gyrus possibly involved in head movements. Connectivity analysis revealed different patterns of neural coupling, as a function of frequency band. In particular, coherence in high gamma revealed significant connections involving the parietal cortex and the posterior superior temporal cortex. In the final chapter (Chapter 5), I summarise the main findings of the three studies, discuss their implications and outline potential future directions.
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6

Li, Shaling. "The reliability of the Basu Earnings conservatism metric, with particular reference to its association with auditor quality." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525324.

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7

Jonas, Sindiswa Cynthia. "The duty to disclose personal financial interest and its implications on good corporate governance and company efficiency with specific reference to SOC’s." University of the Western Cape, 2021. http://hdl.handle.net/11394/8070.

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Magister Legum - LLM
The common law duties have been preserved by the partial codification of the duties of directors in terms of the Companies Act of 2008 (‘2008 Act’). One such duty is the duty to disclose personal financial interest in terms of s 75 of the 2008 Act. The need for directors to disclose personal financial interest has become more necessary than ever before in South African companies, particularly State-Owned Companies (‘SOCs’), due to their role in the South African economy. The injury caused by the breach of this duty is not only to the company, but more harm is caused to the economy and the beneficiaries who are the recipients of services rendered by SOCs. There has been a plethora of media reports of poor corporate governance in SOCs which is attributed to conflict of interest due to failure of directors to disclose their personal financial interests in proposed transactions or approved agreements.
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8

Pinedo, Carlos. "Effects of a combined 3-D auditory/visual cueing system and non-distributed flight reference on visual target detection using a helmet-mounted display." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/34683.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Aeronautics and Astronautics, 2006.
Includes bibliographical references (p. 55-56).
An air-combat pilot must both control the aircraft and locate targets. The objective of this study was to determine combined effects of using the Non-Distributed Flight Reference and 3-D audio/visual cueing system for the purpose of easing pilot control and aiding target location. The Non-Distributed Flight Reference was compared against the Military Standard display, while three different target cues were presented for target acquisition: (1) 3-D Audio Only, a voiced signal = "Target-Target", (2) Visual Only, a line emanating from the aim-sight reticle (located in the center of the subject's field of view) pointing towards the target aircraft, and (3) a Combined Audio/Visual cue, providing both cues. The subjects were asked to fly a simulated aircraft at a commanded heading and altitude while targets appeared from 15 different locations (three elevations 0⁰, +40⁰, and five azimuths 0⁰, ±30⁰, ±60⁰). Subject deviations from heading and altitude were used to determine flight performance, and target cue effectiveness was determined by recording the time to target. The results of this experiment showed that there was no significant difference (p < 0.05) in flight performance between the Non-Distributed Flight Reference and the Military Standard displays. The combined Audio/Visual Cueing system resulted in the fastest search times.
(cont.) These results are consistent with the findings from past research. The cleaner more integrated Non-Distributed Flight Reference allowed subjects to visually acquire targets quicker with no decrease in flight performance. Using the Non-Distributed Flight Reference display for attitude information combined with a 3-D Audio/Visual cueing system for target acquisition is a promising method of reducing search time during a visual search task.
by Carlos Pinedo.
S.M.
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9

Deliwe, Mawonga Christopher C. "The role of the office of the auditor general of South Africa in enhancing sound public financial management, with special references to the Eastern Cape Province." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/2017.

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The 1996 Constitution of South Africa and the Public Audit Act of 2004 provide the legislative framework for the Office of the Auditor General of South Africa (OAGSA). The Independent Regulatory Board for Auditors further enriched the interpretation of the framework – for government auditing. Over the years of democratic rule in South Africa, audit performance by State organs was generally poor. Despite the efforts by the OAGSA to improve the performance, very little improvement was notable. Most disturbing was the observation that there was widespread, a prevalence of recurring findings, which indicated that the OAGSA’s recommendations and guidelines were not acted upon, or largely ignored. Firstly, the research study established that the system of capitalist democracy, which comes in different varieties throughout world democracies, indeed brought about a situation where the electorate was effectively removed from its rightful place of being the principal, and had its place taken up by political parties (which are in fact, agents) - which (parties) governed on its (the electorate’s) behalf. This system, taken together with the Principal Agency and the Rational Choice Theories – fully explained the prevalence of maladministration and malfeasance in government in South Africa. Secondly, the study established that the OAGSA has done everything imaginable in its attempts to improve audit performance in government institutions – using the carrot rather than the stick approach. The legislative framework cited above, revealed that the OAGSA has the power to audit and report, while Parliament has the power to enforce corrective action. The lesson of this revelation is: that there is not much that the OAGSA can achieve without a high level of cooperation between itself and Parliament – if audit performance is to be effectively, and appreciably improved in South Africa. A disappointing discovery however was indirectly delivered to the world, through the results of a research study conducted by one Wehner in 2002, on Public Accounts Committees (PACs) (alias Standing Committees on Public Accounts (SCOPAs)) in world democracies. The Wehner study clearly demonstrated that there was nothing contained in these committees’ founding documents or enabling legislation – which in no uncertain terms, directed the committees on what procedures and processes to follow to ensure that their resolutions were acted upon. In other words there was no enforcement mechanism discernible for their resolutions. Thirdly, there were developments in case law in South Africa, which augured well for Constitutional Institutions in general. They are contained in court judgements relating to the mandate of the Office of the Public Protector (OPP). The question at the core of these developments was: whether the decisions or remedial action emanating from the OPP, were binding and enforceable. Two judgements cited as cases in point, one a High Court judgment and another a Supreme Court of Appeal’s (SCA’s), feature in the research report. The SCA, in summary found that decisions of administrative bodies of State – stand in fact and in law, until such time that a court of law invalidates them. The SCA ruled through citing a High Court judgement passed way back in 2004 - that Constitutional Institutions, although not organs of State per se – were certainly included in this 2004 finding, if one considers the rationale of this initial finding, taken together with the purpose for which Constitutional Institutions were established in South Africa in the first place. In conclusion, although visible root causes of poor audit findings appear overall to be poor consequence management and questionable leadership quality in government, the system of capitalist democracy is ultimately to blame. The system certainly had unintended consequences.
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Alves, Taiara Souto. "Dos quartéis aos tribunais : a atuação das auditorias militares de Porto Alegre e Santa Maria no julgamento de civis em processos políticos referentes às leis de segurança nacional (1964-1978)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2009. http://hdl.handle.net/10183/17669.

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O presente trabalho analisa, a partir das fichas contidas nos livros chamados "Rol dos denunciados", a atuação das Auditorias Militares de Porto Alegre e Santa Maria em julgamentos de supostos crimes contra a Lei de Segurança Nacional no período entre 1964 e 1978. Avalia, com base nos documentos disponíveis, as questões relacionadas às ações de oposição à ditadura denunciadas às Auditorias Militares de Porto Alegre e de Santa Maria, à existência de uma possível relação entre as ações de oposição à ditadura julgadas por essas Auditorias e aquelas ações analisadas pela historiografia e por livros de memória a respeito do Rio Grande do Sul, à concentração dos processos em determinados períodos, à coincidência entre esses períodos e aqueles em que a repressão foi mais agressiva, ao perfil dos denunciados entre 1964 e 1978 por infringir as Leis de Segurança Nacional em ambas as Auditorias, às semelhanças ou distinções em relação ao perfil de outros processados no resto do país e à conexão entre a Justiça Militar e o aparato repressivo da ditadura. Conclui que os julgamentos das ações de oposição à ditadura concentraram-se em dois períodos: entre 1964 e 1966, em Santa Maria, e em 1965 e 1966 em Porto Alegre no contexto histórico da primeira "Operação Limpeza", e em 1970, na Auditoria de Porto Alegre, ligados à repressão dos grupos de luta armada. Quanto ao perfil dos denunciados, conclui que enquanto na Auditoria Militar de Porto Alegre o padrão de perfil dos indivíduos em processos políticos era conforme com o padrão nacional, ou seja, majoritariamente homens com até 25 anos de idade, os denunciados na Auditoria Militar de Santa Maria eram homens mais velhos, majoritariamente acima dos 30 anos de idade. Conclui ainda que a Justiça Militar representou a última instância 'legal" de repressão, convergindo informações obtidas por meio da espionagem realizada pelos diversos órgãos de coleta de informações e das investigações feitas pela polícia política (Departamento de Polícia Federal - DPF-, Departamento de Ordem Política e Social - DOPSDestacamento de Operações de Informações - Centro de Operações de Defesa Interna - DOICODI, Delegacias de Polícia e quartéis) por meio dos Inquéritos Policiais Militares, resultando posteriormente em processos judiciais contra os denunciados.
This study analysis, from files contained in books called "Rol dos denunciados", the Porto Alegre and Santa Maria's militaries auditoria actuation in trials of supposed crimes against the National Security Law during the period between 1964 and 1978. It balances, based on those records available, the issues related to: rebellious operations against the military dictatorship denounced to the Porto Alegre and Santa Maria's militaries auditoria; existence of potential relationship between these rebellious operations brought to justice by these militaries auditoria and those rebellious operations analyzed by historical writing and in books of memories about Rio Grande do Sul; concentration of trials in particular periods of time; coincidence of these particular periods of time and those periods when military repression was more offensive; profile of denounced suspects between 1964 and 1978 for transgression against the National Security Law in both militaries auditoria; similarities and contrasts in relation to others denounced suspects profile in the rest of country; connections between Military Justice and the dictatorship repression instruments. It concludes that trials of rebellious operations against dictatorship were intensified during two periods of time: between 1964 and 1966, in Santa Maria, and between 1965 and 1966, in Porto Alegre, in the historical context of the first military operation called "Operação Limpeza"; and in 1970, in Porto Alegre military auditoria, which were connected to the military repression of rebellious armed groups. As to the profile of denounced suspects, it concludes that while in the Porto Alegre military auditoria the standard profile of individuals in politic trials was similar to the national standard, it is, majority 25-years-old men, individuals from Santa Maria military auditoria were older men, majority older than 30-years-old. This study also concludes that the Military Justice represented the final legal instance of repression, congregating information obtained through espionage carried out by a variety range of organs responsible for collecting information and by investigations carried out by the politic official police (Departamento de Polícia Federal - DPF-, Departamento de Ordem Política e Social - DOPS-, Destacamento de Operações de Informações - Centro de Operações de Defesa Interna - DOI-CODI, Delegacias de Polícia e quartéis) by means of military police inquiry, later resulting in trials against denounced suspects.
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Cannavina, Vando Cardoso. "Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/528.

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This study aimed to identify by means of self-assessment of the Public Administration Direct of the Federal Executive Power, the perception of their managers about how their internal control systems have been used to achieve the institutional goals , and more specifically check if there are significant differences between the internal controls implemented by the various agencies that make up the structure of these and identify groups of public bodies with different characteristics and their strengths and weaknesses in internal control groups assessed with reference to the components of internal control COSO/ INTOSAI . It sought to answer if the Direct Public Administration of Federal Executive Power, as the perception of their managers, has used internal controls as a tool to improve their performance and meet their corporate objectives. This research is the descriptive type, which documentary data collection occurred through management reports delivered to the accountability of the year 2011 to the Court of Audit (TCU) by 382 public institutions of direct administration of the federal executive branch. These documents contain a questionnaire composed of 30 probes that assess the perception of these units in terms of structuring their internal controls on a scale that ranges from 1 to 5. After structuring such data, applied to confirmatory factor analysis to verify that the statements were capable of measuring the constructs, data analysis was by descriptive statistics and cluster analysis in order to achieve the proposed objectives and answer the research question, still applying the nonparametric Mann-Whitney test to compare the responses and assess which aspects of the groups there were differences. The results showed that the components of the internal control structure are most appropriate in relation to the \"control environment\" and \"information and communication\" since the component risk assessment showed greater fragility. It was also possible to identify two groups, the best assessment and other lower rating, the best perceptions occurred for organs linked to the Ministry of Defense, and the lowest ratings for organs linked to the Ministry of Planning, Budget and Management, notably for Federal Properties Management Office (SPU) and the Ministry of Health and its state centers. The perception by senior management that internal controls are essential to achieve the goals of the unit is detachable as a positive point, although only 36.6 % of them understand that they contribute fully to the achievement of planned results. The main negative point for the two groups refers to the component of risk assessment, the results showed that their main aspects are not practiced in the context of respondents organs. Finally, it can be conclude that the institutions of direct administration of the federal executive power do not fully utilize internal controls as a tool to improve their performance and achieve their institutional goals
Este trabalho teve como objetivo identificar, por meio dos ??rg??os da Administra????o P??blica Direta do Poder Executivo Federal, a percep????o dos seus gestores sobre o quanto seus sistemas de controles internos t??m sido utilizados para o alcance dos objetivos institucionais, mais especificamente verificar se existem diferen??as significativas entre os controles internos implantados pelos diversos ??rg??os que comp??em a estrutura destes, al??m de identificar grupos de ??rg??os p??blicos com caracter??sticas diversas e os respectivos pontos fortes e fracos do controle interno dos grupos avaliados, tendo como refer??ncia os componentes de controle interno COSO/INTOSAI. Procurou-se responder se a Administra????o P??blica Direta do Poder Executivo Federal, conforme a percep????o de seus gestores, tem utilizado os controles internos como ferramenta para melhorar seu desempenho e cumprir seus objetivos institucionais. Esta pesquisa ?? do tipo descritiva e a coleta de dados documental ocorreu por meio dos relat??rios de gest??o entregues na presta????o de contas do ano de 2011 ao Tribunal de Contas da Uni??o por 382 ??rg??os p??blicos da administra????o p??blica direta do Poder Executivo Federal. Tais documentos cont??m question??rios compostos de 30 assertivas que avaliam a percep????o dessas unidades quanto ?? estrutura????o dos seus controles internos, em uma escala que varia de 1 a 5. Ap??s a estrutura????o desses dados, aplicou-se a an??lise fatorial confirmat??ria para verificar se as assertivas eram capazes de medir os construtos (componentes de controle). A an??lise de dados ocorreu por meio de estat??stica descritiva e da an??lise de clusters com o intuito de atender aos objetivos propostos e responder a quest??o de pesquisa, aplicando-se, ainda, o teste n??o param??trico de Mann-Whitney para comparar as respostas e para avaliar em quais aspectos os grupos diferiam. Os resultados indicaram que os componentes da estrutura do sistema de controle interno do Poder Executivo Federal est??o mais adequados em rela????o ao \"ambiente de controle\" e \"informa????o e comunica????o\", j?? o componente \"avalia????o de riscos\" mostrou maior fragilidade. Foi poss??vel, ainda, identificar dois grupos: um de melhor avalia????o e outro de menor avalia????o. As melhores avalia????es ocorreram para os ??rg??os vinculados ao Minist??rio da Defesa, e as menores avalia????es para os ??rg??os vinculados ao Minist??rio do Planejamento, Or??amento e Gest??o, notadamente para as Secret??rias de Patrim??nio da Uni??o e para o Minist??rio da Sa??de e seus n??cleos estaduais. A percep????o pelos altos dirigentes de que os controles internos s??o essenciais ?? consecu????o dos objetivos da unidade ?? destac??vel como ponto positivo, embora apenas 36,6% deles entendam que eles contribuem plenamente para a consecu????o dos resultados planejados. O principal ponto negativo para os dois grupos refere-se ao componente avalia????o de riscos, cujos resultados revelaram que os seus principais aspectos n??o s??o praticados no ??mbito dos ??rg??os respondentes. Por fim, foi poss??vel concluir que os ??rg??os da administra????o p??blica direta do Poder Executivo Federal n??o utilizam plenamente os controles internos como ferramenta para melhorar seu desempenho e alcan??ar seus objetivos institucionais
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12

Ford, John Charles. "The need for the external auditor to rely on internal E.D.P. auditors in complex computerised environments (with particular reference to financial institutions)." Thesis, 2014. http://hdl.handle.net/10210/12143.

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13

Fan, Jun-Yang, and 范君揚. "Automated Auditory Brainstem Response Newborn Hearing Screen-with Special Reference to Screening Tools." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/94001474700309969362.

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碩士
長榮大學
醫學研究所
97
Background Newborn hearing screen has been implemented in Taiwan for 10 years. The idea of screening infants before one month old, identifying hearing loss before 3 months old and beginning their intervention as early as 6 months of age has also well been known. To choose the appropriate screening tool is a very important step in building a successful screening program. Otoacoustic emission(OAE) was used a lot yet with a flaw of higher referral rate and the possibility of missing babies with permanent hearing loss. Automated auditory brainstem response(AABR) is the other choice with a lower referral rate and no known false-negatives. However ,it is more expensive and time-consuming to use. Auditory steay state response(ASSR) is a new diagnostic test of infant hearing thresholds without actual application of newborn hearing screening in daily practice. We bring out our experience in conducting an AABR newborn hearing screening in comparison with others using OAE in Taiwan. We also test the possibility of ASSR newborn hearing screen. Materials and Methods Healthy babies from the nursery of Changhua Christian Hospital were recruited between July 2005 and March 2008 at the consent of parents who paid the Algo-3i AABR newborn hearing screen. The results of screening rate, screening timing and referral rate were collected and were compared with the results of other OAE screen programs in Taiwan. We also used the IHS ASSR machine to test the referral rate and false-negative in newborn hearing screen. Results The screening rate of our program was 55.4%(2504/4537),the referral rates were 2.1%(52/2504) at discharge and 0.7%(18/2504) after follow-up screen at one month ,the follow up rate is 90.4%(47/52). 10(0.4%) infants were identified with permanent hearing loss including 3(0.12%) with unilateral hearing loss and 7(0.28%) with bilateral hearing loss. Of the babies with bilateral hearing loss,the hearing loss was moderate (40-69 dBHL) in 4,severe (70-90 dBHL) in 1 and profound (>90 dBHL) in 2. The timing of screening in 24 hours post-partum did not elevate the referral rate (Chi-square test,p>0.1,CI:-1.49%—1.23%)。 88 infants were also tested with ASSR, of which 79 passed the test,7 failed only one ear and 2 failed both sides .The referral rate was 10.2%(9/88). Of the 7 infants,2 failed the same ear with AABR test .Those who fail ASSR test were later proved to be of normal hearing. Using the AABR as the gold standard ,the false positive rate ,false negative rate and accurate rate of ASSR test were 8.9%(7/79) ,0%(0/2) and 92.0%(81/88) respectively. Discussion and Suggestion The results of newborn hearing screen with AABR of Changhua Christian Hospital meet the requirements of Joint Committee of Infant Hearing of America(JCIH),with the referral rate < 4% and follow up rate > 70 % and meanwhile the screening rate were not different from other programs using OAE in Taiwan. We therefore suggest that AABR is an appropriate tool of screening in the pay-for-test model in Taiwan. Besides ,ASSR is applicable in newborn hearing screening though with a unsatisfactory high referral rate. By using the ear muff instead of insert earphone , chirp instead of click might improve the referral rate. However, more clinical trial is needed.
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Pavlovic, Nada Jovana. "Utility of spatially congruent and incongruent auditory cues for tasks involving multiple reference frames." 2006. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=442218&T=F.

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15

Matheson, Adrian Anthony. "Auditory Interface Design to Support Rover Tele-operation in the Presence of Background Speech: Evaluating the Effects of Sonification, Reference Level Sonification, and Sonification Transfer Function." Thesis, 2013. http://hdl.handle.net/1807/43257.

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Preponderant visual interface use for conveying information from machine to human admits failures due to overwhelming the visual channel. This thesis investigates the suitability of auditory feedback and certain related design choices in settings involving background speech. Communicating a tele-operated vehicle’s tilt angle was the focal application. A simulator experiment with pitch feedback on one system variable, tilt angle, and its safety threshold was conducted. Manipulated in a within-subject design were: (1) presence vs. absence of speech, (2) discrete tilt alarm vs. discrete alarm and tilt sonification (continuous feedback), (3) tilt sonification vs. tilt and threshold sonification, and (4) linear vs. quadratic transfer function of variable to pitch. Designs with both variable and reference sonification were found to significantly reduce the time drivers spent exceeding the safety limit compared to the designs with no sonification, though this effect was not detected within the set of conditions with background speech audio.
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16

Maake, Mapula Reginah. "The significance of Auditor-General in the control of public funds in local government with specific reference to Mopani District Municipality." Diss., 2020. http://hdl.handle.net/11602/1593.

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MPM
Oliver Tambo Institute of Governance and Policy Studies
The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities.
NRF
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