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This chapter formulates seven lessons for preventing harm in artificial intelligence (AI) systems based on insights from the field of system safety for software-based automation in safety-critical domains. New applications of AI across societal domains and public organizations and infrastructures come with new hazards, which lead to new forms of harm, both grave and pernicious. The chapter addresses the lack of consensus for diagnosing and eliminating new AI system hazards. For decades, the field of system safety has dealt with accidents and harm in safety-critical systems governed by varying degrees of software-based automation and decision-making. This field embraces the core assumption of systems and control that AI systems cannot be safeguarded by technical design choices on the model or algorithm alone, instead requiring an end-to-end hazard analysis and design frame that includes the context of use, impacted stakeholders, and the formal and informal institutional environment in which the system operates. Safety and other values are then inherently socio-technical and emergent system properties that require design and control measures to instantiate these across the technical, social, and institutional components of a system. This chapter honors system safety pioneer Nancy Leveson, by situating her core lessons for today’s AI system safety challenges. For every lesson, concrete tools are offered for rethinking and reorganizing the safety management of AI systems, both in design and governance. This history tells us that effective AI safety management requires transdisciplinary approaches and a shared language that allows involvement of all levels of society.

Con el fin de afianzar los conocimientos adquiridos a lo largo del pregrado de ingeniería civil, se optó por pasantía como opción de grado, en la que se efectuó apoyo en diversas actividades en la contraloría general de Boyacá, en el departamento de Dirección Operativa de Obras Civiles y Valorización de Costos Ambientales. Se cumplió con el acompañamiento y/o soporte, realizando diversas actividades como la revisión técnica de documentos, el estudio y comparación de contratos, acompañamiento y apoyo en visitas de control fiscal y la elaboración preliminar de informes técnicos. Esto se logró ejecutando una colaboración conjunta, logrando así desarrollar todos los proyectos planteados al inicio y desarrollo de la pasantía, aportando y adquiriendo conocimientos para facilitar el desarrollo de dichos designios. Finalmente se realizo como aporte personal, una hoja de cálculo con la que se pueden agilizar los procesos de análisis de precios unitarios para los procesos que deban ser analizados bajo la resolución No 053 de 30 de noviembre de 2020 y los factores de incremento por distancia para los precios unitarios fijos de obra pública de la Gobernación de Boyacá. To consolidate the knowledge acquired throughout the civil engineering undergraduate course, the internship was chosen as a degree option, in which support was provided in various activities at the Contraloría General de Boyacá, in the Department of Operational Management of Civil Works and Valuation of Environmental Costs. Accompaniment and/or support was provided, performing various activities such as the technical review of documents, the study and comparison of contracts, accompaniment and support in fiscal control visits and the preliminary preparation of technical reports. This was achieved by executing a collaboration, thus achieving the development of all the projects proposed at the beginning and development of the internship, contributing and acquiring knowledge to facilitate the development of such designs. Finally, it was made as a personal contribution, a spreadsheet with which the processes of unit price analysis for the processes to be analyzed under resolution No 053 of November 30, 2020 and the distance increment factors for fixed unit prices of public works can be streamlined Of the Gobernación Boyacá. Pregrado

Data collection and large-scale urban audits are challenging and can be time consuming processes. Geographic information systems can extract and combine relevant data that can be used as input to calculation tools that provide results and quantify indicators with sufficient spatial analysis to facilitate the local decision-making process for building renovations and sustainability assessment. This work presents an open-access tool that offers an automated process that can be used to audit an urban area in order to extract relevant information about the characteristics of the built environment, analyze the building characteristics to evaluate energy performance, assess the potential for the installation of photovoltaics on available building rooftops, and quantify ground permeability. A case study is also presented to demonstrate data collection and processing for an urban city block, and the relevant results are elaborated upon. The method is easily replicable and is based on open data and non-commercial tools.

La Contraloría General de Boyacá es la institución encargado de vigilar la gestión fiscal de las entidades territoriales que integran el departamento, con el fin de promover el correcto manejo de los recursos públicos, con los cuales las administraciones municipales adquieren bienes y servicios a través de la celebración de contratos con particulares y de esta manera impulsar la mejora en la calidad de vida de las personas. La labor de apoyo por parte del pasante en la Dirección Operativa de Obras Civiles y Valoración de Costos Ambientales, se enfoca básicamente en la búsqueda de la documentación contractual en la plataforma SECOP I, relacionando estos precios con los ítems establecidos por la gobernación para establecer la condición de bajo costo, equilibrio o sobrecosto de la obra o servicio adquirido por el municipio en cuestión y, con los respectivos informes donde especifica los hallazgos de su búsqueda. Una vez se suministra la información lo que procede es la ejecución de una auditoría técnica a cargo de los ingenieros de la Dirección, en la cual determinarán si el proyecto cumple con lo descrito en el respectivo contrato o si presenta anomalías. La practicante elaboró el procedimiento anteriormente descrito en los siguientes municipios de Boyacá: BUENAVISTA, BÉLEN, CHIQUINQUIRÁ, TÓPAGA Y SUTAMARCHÁN, para un total de 20 informes técnicos a lo largo del tiempo de la práctica profesional. Palabras clave: informes técnicos, análisis de precios unitarios, obras públicas, auditorias, hallazgos. The General Comptroller of Boyaca is the entity in charge of monitoring the fiscal management of the department in order to promote the proper management of public activities of the municipalities and promote the improvement in the quality of life of the people. The accompaniment by the intern in the Operative Direction of Civil Works and valuation of environmental costs, focused on the detailed review of the unit prices that were used in public works contracts, relating these prices with the items established by the government and, in turn make delivery of reports where it specifies the findings of their search, deriving in the execution of a technical audit performed by the engineers of the Directorate, where they will determine whether the project complies with what is described in the respective contract or if it presents anomalies. The intern elaborated the procedure described above in the following municipalities of Boyacá: BUENAVISTA, BÉLEN, CHIQUINQUIRÁ, TÓPAGA AND SUTAMARCHÁN, complying with a total of 20 technical reports throughout the professional practice. Key words: technical reports, unit price analysis, public works, audits, findings. Pregrado

Розглянуто сучасні проблеми розвитку суспільних відносин у галузі оподаткування України у зв’язку з поширенням COVID-19. Проаналізовано основні проблеми системи оподаткування в Україні. Досліджено питання щодо окремих змін у податковому правовому режимі України, які пов’язані зі здійсненням бюджетноподаткової (фіскальної) та грошово-кредитної (монетарної) політики в умовах карантинних заходів. У результаті наукового пошуку виділено основні шляхи зменшення податкового навантаження і умовах карантинних заходів. Визначено основні зміни порядку плати за землю, податку на нерухоме майно, у сплаті єдиного податку для фізичних осіб-підприємців та преференціях зі сплати ПДФО. Також зазначені основні зміни в оподаткування благодійності та в “Добровільному” підході до скасування (зниження) орендної плати. Пандемія у 2020 році вплинула на діяльність компаній в усьому світі. Бізнес в Україні також отримав низку пільг через коронавірус. Відповідні закони набули чинності. Зокрема, введено мораторій на перевірки, ФОПи звільнені від сплати ЄСВ, скасовані штрафи за несплату окремих податків і несвоєчасну подачу звітності, а також відстрочено введення нових правил РРО. Розглянуто комплекс заходів щодо проведення документальних та фактичних перевірок. Визначені шляхи отримання кредитних канікул та допомоги у зв’язку з частковим безробіттям як необхідної складової системи податкового режиму у зв’язку з COVID-19. The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated. As a result of the scientific search, the main ways of reducing the tax burden and the conditions of quarantine measures have been identified. The basic changes in the payment for the land, the real estate tax in payment of a uniform tax for physical persons of businessmen and preferences on payment of the PIT are determined. The main changes in charity taxation and in the “Voluntary” approach to the abolition (reduction) of rent are also mentioned. A set of measures proposed to solve problems of documentary and factual inspections is considered. Ways to obtain credit breaks and partial unemployment assistance have been developed as a necessary component of the COVID-19 tax regime.

In 2017, Polish Biobanking Network was established in Poland, within BBMRI.pl project titled “Organization of Polish Biobanking Network within the Biobanking and Biomolecular Resources Research Infrastructure BBMRI-ERIC” as a strategic scientific infrastructure concept. One of the key elements of the project was the verification of the current status of QMS in the Polish biobanking institutions and the implementation of common solutions. The main goal was to indicate the current QMS level and determine the starting points for QMS development for each biobank of the Polish Biobanking Network (PBN). Within 3 years, 35 audit visits were performed. The current status and the level of QMS implementation in each biobank were assessed. Five hundred and seventy recommendations were prepared. The data was analyzed using Fischer Exact test to determine whether or not a significant association was observed. Three areas of analysis were covered: (1) BBMRI.pl status, (2) QMS implementation level and (3) private/public party, respectively. The results were discussed within 15 areas. Concluding remarks showed that some differences were observed in the case of subgroups analysis. There is convergence in QMS within the biobanks where Tissue Banks are located. Moreover, some discrepancies between the QMS implementation level in BBMRI.pl Consortium biobanks and PBN biobanks are observed. Nevertheless, the consortium members are obliged to prepare other biobanks willing to enter the PBN as Members/Observers or which already are in the PBN, so that they can meet the requirements of the quality management system that will enable efficient management of biobanking processes in these units. That is why some actions within BBMRI.pl projects are organized to help the whole biobanking community in Poland implement the harmonized solution.

Introduction: Temporary twenty-four-hour accommodations (TTAs) are municipal beds for elderly patients discharged from the hospital with acute treatment, care and/or rehabilitation needs that cannot be met in their own homes. TTAs are staffed by nurses and nursing assistants who are not authorized to prescribe or modify medications. At North Zealand Hospital one third of the many readmissions from a TTA within eight days after discharge have been assessed as preventable.Description: A hospital-based team rounded on 268 patients at TTAs from May 2017 to October 2019 to promote integrated care. This study aimed to assess the efficacy of the rounding by auditing patient cases. A physician, a nurse, and a pharmacist from the hospital; a general practitioner; and one or two TTA nurses audited 17 cases.Discussion: Obtaining access to all electronic patient records and reconstructing information shared across sectors were not feasible in all cases.ConclusionAn overview of the course of treatment was provided in most casesThe patient’s health was enhanced in most cases and to a considerable or determining degree in half of casesMedication was optimized in most casesThe succeeding course of treatment was enhanced in more than half of the casesReadmission was prevented in some cases.

Point-of-care testing (POCT) refers to diagnostic testing performed outside of the central laboratory, near to the patient and often at the patient bedside. This testing is generally performed by clinical staff who are not laboratory trained and, as such, often do not appreciate the importance of quality assurance (QA) activities aimed at ensuring the quality of testing performed. Within hospital environments, it is typically the central laboratory that oversees POCT and that ensures QA practices are in-place. Audits for compliance of POCT users with policies and procedures in place are key to informing quality improvement initiatives. Here, audit and follow-up data and the results from three quality improvement initiatives are discussed. These examples demonstrate where QA audit practices led to a reduction in POCT errors and improved the quality of result interpretation.

Background The parasite Toxoplasma gondii (T. gondii) is recognized as one of the major foodborne pathogens with a high human disease burden. To control T. gondii infections in pigs, European Food Safety Agency (EFSA) advises serological testing of pigs and audits of pig farms to identify risk factors for T. gondii infection. In line with this approach, the aim of the current study was to assess the effectiveness and costs of intervention measures implemented to reduce the T. gondii seroprevalence on finishing pig farms in the Netherlands. A crossover clinical trial was conducted at five case farms were their own control and the cross-over moment was the implementation of interventions to reduce risk factors. Each of the case farms had a farm-specific intervention strategy with one principal intervention measure (neutering of cats, professional rodent control or covering food storage). Results All finishing pig farms (n = 5) showed a reduction in T. gondii seroprevalence within one year of implementing the intervention strategy. Cat neutering (n = 3) and feed coverage (n = 1) showed statistically significant reductions in seroprevalence. Rodent control (n = 1) did not show a statistically significant reduction. The estimated reduction in seroprevalence in response to the neutering of cats and feed coverage were 67 and 96 %, respectively. Conclusions Our work demonstrates that it is possible to reduce the within-farm T. gondii seroprevalence within one year after interventions were implemented to reduce T. gondii risk factors. This information is essential and encouraging for policy makers, food business operators, and farmers to implement in their risk assessment and to apply to food safety control systems.

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In the recent decades, forest certification based on third-party external audits has gained momentum. This type of certification has been developed as a monitoring tool aimed at improving governance in corporate environmental management and differentiating products in the increasing environmentally sensitive markets. Although the scholarly literature has extensively analyzed the adoption and dissemination of forest certification, the findings of the external audits and certification practices remain under researched. On the basis of the analysis of 105 audit reports issued by accredited third-party certification bodies in Romania, this article sheds light on procedural factors that have significant influence on the characteristics of non-conformities (NCs) identified by Forest Stewardship Council (FSC) third party audits. Our research offers empirical evidence that certain procedural factors such as the type of assessment, auditing days, number of auditors, or the presence of foreign members in an audit team have a significant influence on the auditing process outcomes: number and grade of non-conformities, standard references, or methods of NC detection. The study opens interesting new lines of research—the influence of procedural or other types of contextual factors on certification outcomes—and provides indications on the effectiveness of the certification procedures and guidelines in certification process quality assurance. This research was funded by Transylvania University of Brasov.

El presente trabajo contiene el proceso realizado en la práctica profesional como opción de grado en la Contraloría General de Boyacá en la Dirección de Obras Civiles y Valoración de Costos Ambientales, donde se hizo una revisión técnica a los documentos que son presentados por parte de las entidades como: evaluación de análisis de precios unitarios de las obras ejecutadas, tramites de denuncias, auditorías y la realización de informes a los procesos evaluados por parte de la misma. Así mismo, se describe cada una de las actividades realizadas durante el tiempo en el cual se desarrolló la práctica, además de sustentar los aportes a la Contraloría General del departamento de Boyacá, que contribuyen a un mejoramiento en la revisión física y técnica a cada una de las entidades públicas administrativas, municipales y departamentales, vigilando que los proyectos realizados se hayan culminado en su totalidad The present work contains the process carried out in the professional practice as an option of degree in the Comptroller General of Boyacá in the Direction of Civil Works and Valuation of Environmental Costs, where a technical revision was made to the documents that are presented by the entities as: evaluation of analysis of unitary prices "AUP" of the executed works, procedures of denunciations, audits and the realization of reports to the processes evaluated by the same. It also describes each of the activities carried out during the time in which the practice was developed, in addition to supporting the contributions to the General Comptroller, which contribute to an improvement in the physical and technical review to each of the public administrative institute, municipal and departmental, ensuring that the projects completed have been completed in their entirety. Pregrado

Background Reusable medical devices in healthcare facilities are decontaminated and reprocessed following standard practices before each clinical procedure. Reprocessing of critical medical devices (those used for invasive clinical procedures) comprises several processes including sterilization, which provides the highest level of decontamination. Steam sterilization is the most used sterilization procedure across the globe. Noncompliance with standards addressing reprocessing of medical devices may lead to inadequate sterilization and thus increase the risk of person-to-person or environmental transmission of pathogens in healthcare facilities. We conducted nationwide multicenter clustered audits to understand the compliance of primary- and secondary-care public hospitals in Nepal with the standard practices for medical device reprocessing, including steam sterilization. Methods We developed an audit tool to assess compliance of hospitals with the standard practices for medical device reprocessing including steam sterilization. Altogether, 189 medical device reprocessing cycles which included steam sterilization were assessed in 13 primary and secondary care public hospitals in Nepal using the audit tool. Percentage compliance was calculated for each standard practice. Mean percentage compliances were obtained for overall primary and secondary care hospitals and for each hospital type, specific hospital and process involved. Results For all primary and secondary care hospitals in Nepal, the mean percentage compliance with the standard practices for medical device reprocessing including steam sterilization was 25.9% (95% CI 21.0–30.8%). The lower the level of care provided by the hospitals, the lower was the mean percentage compliance, and the difference in the means across the hospital types was statistically significant (p Conclusion The primary and secondary care hospitals in Nepal had poor compliance with the standard practices for steam sterilization and reprocessing of medical devices. Interventions to improve compliance of the hospitals are immediately required to minimize the risks of person-to-person or environmental transmission of pathogens through inadequately reprocessed medical devices.

The objective of this study is to perform a review and contextualize the existing definitions of educational quality from the managerial point of view. We will be presenting also the factors that have been considered to support managerial decision making within educational institutions. Relevant research related to the different models for measuring educational quality and the different factors that affect this quality are discussed. The existing methodological gap of the statistical processes, the theoretical evidences and the number of investigations in every level of education are identified. The results provide a framework for future research and can become the basis for the design and construction of multidimensional models for educational management quality measurement needs of educational institutions. The results evidence also the lack of a single criterion to build the indicators, as well as the fact that there is a strong of subjectivity in the measuring processes.

ObjectiveTo examine the feasibility of using social media to assess the consumer nutrition environment by comparing sentiment expressed in Yelp reviews with information obtained from a direct observation audit instrument for grocery stores.DesignTrained raters used the Nutrition Environment Measures Survey in Stores (NEMS-S) in 100 grocery stores from July 2015 to March 2016. Yelp reviews were available for sixty-nine of these stores and were retrieved in February 2017 using the Yelp Application Program Interface. A sentiment analysis was conducted to quantify the perceptions of the consumer nutrition environment in the review text. Pearson correlation coefficients (ρ) were used to compare NEMS-S scores with Yelp review text on food availability, quality, price and shopping experience.SettingDetroit, Michigan, USA.ParticipantsNone.ResultsYelp reviews contained more comments about food availability and the overall shopping experience than food price and food quality. Negative sentiment about food prices in Yelp review text and the number of dollar signs on Yelp were positively correlated with observed food prices in stores (ρ=0·413 and 0·462, respectively). Stores with greater food availability were rated as more expensive on Yelp. Other aspects of the food store environment (e.g. overall quality and shopping experience) were captured only in Yelp.ConclusionsWhile Yelp cannot replace in-person audits for collecting detailed information on the availability, quality and cost of specific food items, Yelp holds promise as a cost-effective means to gather information on the overall cost, quality and experience of food stores, which may be relevant for nutrition outcomes.

While a growing number of businesses aspire toward sustainability, doing so requires new business models that aim to achieve triple bottom line benefits (economic, environmental, and social), while utilizing appropriate technologies and new knowledge platforms for doing business. “Third Places,” defined as places of public gathering outside of work or home, have emerged as powerful platforms for business model innovation, in the form of incubators, co-working spaces, and innovation hubs. Third Places enable a diverse group of actors, including entrepreneurs, employees, and investors to informally interact and develop innovative ways of doing business. Third Places tend to be structurally more complex than traditional production facilities as they have multiple firms interacting in formal and informal ways. In this commentary, we discuss the challenges of measuring the sustainability performance of Third Places using conventional sustainability audit tools.

We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non- compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. The first, as is the case in most extant tax systems, does not discriminate between the unaudited and those found compliant. The second targets the redistribution in favor of those found compliant. We find that targeting increases compliance when paying taxes generates a social return. We do not find any increase in compliance in a control treatment where individuals audited and found compliant receive symbolic rewards. It is not the mere assigning of rewards, but the material incentives inherent in the rewards that improve compliance. We conclude that existing tax mechanisms have room for improvement by rewarding financially those audited and found compliant.

This study reviewed literature on the challenges faced by management in implementing audit recommendations and the risks involved in the non-implementation of the audit recommendations in parastatals. The study adopted a desk top approach. This included documentation of a comprehensive review of published and unpublished work from secondary sources of data of specific interest to the research. The researchers examined and discussed what different authorities say on the methodologies adopted in determining whether management and staff appreciates the significance and roles of the audit function in parastatals as well as determining the responsibility of management towards risk management process and the implementation of audit recommendations

The purpose of this study was to identify the causes of non-implementation of audit recommendations, with the aim of coming up with strategies and best practices for the effective implementation of audit recommendations. The literature review showed that organizations face high levels of risk. The high level of risk is usually as a result of non-implementation of audit recommendations. It is therefore imperative to identify challenges faced by management in implementing audit recommendations. The research study used a mixed research approach. The research population was drawn from the management and employees of a Zimbabwean based parastatal. A judgmental sampling technique was used. Closed ended questionnaires and interviews were used to collect data. The research findings showed that non-implementation of audit recommendations exposed the organisation to risks such as credit risk, fraud risk, and reputational risk. This research adds to the current body of knowledge by highlighting some of the problems encountered by companies who outsource their business functions. While this research focused on the case study of a single firm, further research can look into the current trends regarding the implementation of audit recommendations in the same developing country.

El reciente trabajo abarca el proceso y las actividades realizadas en la práctica profesional como una de las opciones de grado que la facultad de Ingeniería Civil de la universidad Santo Tomas tienen en su manual. Esta práctica profesional se realizó en la Contraloría General de Boyacá en la oficina de Dirección de Obas Civiles y Valoración de Costos Ambientales, donde se hizo una revisión técnica a los documentos que son presentados por parte de los municipios y/o entidades como lo son: evaluación de precios unitarios de las obras ejecutadas y en proceso, tramites de denuncias, auditorias especializadas y la ejecución de informes y respuesta de estos mismos a los procesos evaluados por parte de la misma; de igual manera se describe cada una de estos procesos que se realizó durante este tiempo. The recent work covers the process and activities carried out in professional practice as one of the degree options that the Faculty of Civil Engineering of the Santo Tomas University have in its manual. This professional practice was carried out at the Comptroller General of Boyacá in the Office of Civil Works Direction and Environmental Cost Assessment, where a technical review was made of the documents that are presented by the municipalities and / or entities such as: evaluation of unit prices of works executed and in progress, complaints procedures, specialized audits and the execution of reports and their response to the processes evaluated by the same; In the same way, each one of these processes that was carried out during this time is described. Pregrado

The quest for International Standard Organization (ISO) 9001 certification as an international quality tool has been embraced for process improvement and positive perception by customers. With ISO 9001 certification, an institution is anticipated to offer exemplary goods or services that meet client prerequisites, needs and expectations thus enhance organizational performance. As evident in previous studies, despite ISO 9001 certification, cases on wastages, missing student marks and time wastage were indicators of non-conformance. There was no clear evidence of past studies on the relationship between ISO 9001 certification and organizational performance with special interest on number of non-conformities identified during systems audit being a component of organizational performance. The purpose of the study was therefore to establish the relationship between ISO 9001 certification and the number of non-conformities identified during system audits in selected public Universities in Kenya. Explanatory research design was used in the study. The research targeted a population of 433 respondents from which a sample size of 205 respondents was selected using purposive and simple random sampling designs. A questionnaire was used to collect data. To answer the objectives of the study, simple linear regression analysis was performed. From the model, (R2 = .600) shows that ISO 9001 certification account for 60% variation in number of nonconformities identified during system audits. There was a positive significant relationship between ISO 9001 certification and number of non-conformities identified during system audits (β=0.611 and p

Background: The National Metrology Institute of South Africa (NMISA), as an institute responsible for disseminating traceability, has embarked on establishing a national dosimetry audit programme with assistance from the International Atomic Energy Agency (IAEA). Dosimetry audits in South Africa are carried out through the IAEA using mailed thermoluminescents. Onsite dosimetry is not performed in South Africa but the IAEA has provided a dosimetry kit to NMISA to facilitate the audits. The kit consists of a Farmer type PTW 30012 ionisation chamber for photon beams and an Advanced Markus PTW 34045 chamber for electron beams with a water phantom and a Perspex plate phantom. End-to-end audits are also not performed or, if performed, they are not monitored officially in South Africa; however, the IAEA also provided a CIRS IMRT thorax phantom which can be used nationally. Aim: To test the establishment of radiotherapy and medical physics dosimetry audits at pilot centres in South Africa. Setting: NIMISA was tasked by IAEA to establish radiotherapy and medical physics dosimetry audits. A calibration kit was supplied by the IAEA for dosimetry measurement and a CIRS IMRT thorax phantom was also supplied by the IAEA for end-to-end measurements. Five hospitals were identified by the steering committee as pilot centres to test the establishment of the dosimetry audits. Methods: The audit measurements for reference beams were carried out using a Farmer type PTW 30012 ionisation chamber for photon beams and an Advanced Markus PTW 34045 chamber for electron beams with a water phantom and a Perspex plate phantom, respectively. End-to-end audits, which involved computed tomography (CT) scanning, treatment planning and treatment delivery with dose measurements, were carried out using a CIRS IMRT thorax phantom. The planning staff or the medical physicists were requested to image the phantom and create a treatment plan according to a procedure provided by the researcher on their institutional treatment planning system. On completion, the approved plan was delivered at the treatment unit by setting up the phantom and measuring the doses with an ionisation chamber at different specified reference points. Results: For photon beam reference dosimetry, variations between 0.5% and 2.48% were observed, and for electron beams, variations of up to 8.0% were observed. For end-to-end audits, variations of up to 7.1% were observed between the calculated and measured doses. Conclusion: The pilot audits provided a platform to formulate and validate the audit methodologies required for the establishment of a national end-to-end dosimetry audit programme.

The study aimed to investigate the impact of ISO/IEC 17025 accreditation on the quality systems of a National Medicines Regulatory Authority’s (NMRA) quality control (QC) laboratory as a means of improving the reliability of analytical reports emanating from its testing activities. The project evaluated Pre- and Post- accreditation audits for Non-Conformances (NCs) for management and technical requirements of the ISO/IEC17025:2005 Standards from a QC lab in The National Agency for Food and Drug Administration and Control (NAFDAC), Nigeria in sub-Saharan Africa. The results obtained addressed the study research questions; “does accreditation of a QC laboratory lead to improvement in the adherence to quality standards?” Secondly, “does accreditation decrease the severity of NCs in QC laboratory audits?” Statistical evaluations of study data showed that from pre- to post- accreditation audits (2013 – 2017), there was a significant decrease in the number of non-conformances (d = 1.6), also 2013 to 2018 audits revealed another reduction in number of NCs (d = 1.7). The study results also revealed a decrease in the severity of Non-Conformances, with an attendant reduction in the numbers of major observations in the laboratory’s audit reports. The impact of ISO/IEC 17025 accreditation on the quality systems of this NMRA QC laboratory served as a means improving the reliability of its test reports. Mutual recognition of laboratory QC reports within NMRAs in sub-Saharan Africa would enhance harmonization bid within the continent and positively impact costs of medicines regulations. A limitation of the study was in the number of NMRA QC laboratory accessed, one. The study will produce more robust results if more countries in sub-Saharan Africa NMRA QC laboratories collaborate and release their results (under confidentiality agreements).

Мах, И. И. Генезис государственного контроля: основные этапы и их институализация (начало XIX в. – 1917 г.) / И. И. Мах // Вестник Академии МВД Республики Беларусь. - 2019. - № 1. - С. 47 - 52 Рассматривается историческое развитие государственного контроля в период с начала XIX в. до 1917 г. Анализируется правовая база государственного контроля данного периода, в частности, выделяются его основные этапы и их характерные черты. Представляются выводы, позволяющие сформировать общие представления о становлении и развитии структуры органов государственного контроля, их основных форм, целей и задач. Акцентируется внимание на позитивных и негативных сторонах процесса развития государственного контроля рассмотренного исторического периода, что, предположительно, может способствовать повышению эффективности деятельности современных органов государственного контроля Республики Беларусь. = The historical development of state control in the period from the beginning of the 19-th century to 1917 is considered. The legal basis of the state control, of the given period is analyzed, in particular, its main stages and their characteristic features are allocated. The conclusions allow to form general ideas about the formation and development of the structure of state control bodies, their main forms, goals and objectives. The attention is focused on the positive and negative aspects of the development of the state control of the considered historical period, which can presumably contribute to improving the efficiency of modern state control bodies of the Republic of Belarus.

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with Uruguay’s tax authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process, based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds., Centro de Estudios Distributivos, Laborales y Sociales

Quality management systems have rules that allow organizations to efficiently and effectively manage their processes, to achieve recognition and improve its image, loyalty customers with your products and services of high quality. This article presents a method to perform audits of quality management systems. The method of evaluation of audits is supported on a system based on knowledge SBC, which was designed using the CommonKads methodology, and in the process of development of the method evaluates the application of the technical rule Colombian NTC - ISO 9001:2008, adopted from the International Organization for Standardization (ISO). Integrate processes of a quality management system (QMS), the evaluation's findings for an audit, and characteristics of SBC knowledge-based system. Los sistemas de gestión de la calidad poseen lineamientos que permiten a las organizaciones manejar de manera eficiente y eficaz sus procesos, para lograr reconocimiento y mejorar su imagen, fidelizando sus clientes con sus productos o servicios de alta calidad. Este artículo presenta un método para realizar auditorías de sistemas de gestión de calidad. El método de evaluación de auditorías se soporta en un Sistema Basado en Conocimiento SBC, que se diseñó utilizando la metodología CommonKads, y en el proceso de desarrollo del método se evalúa la aplicación de la Norma Técnica Colombiana NTC-ISO 9001:2008, adoptada de la Organización Internacional de Estandarización (ISO). Se integran los procesos de un Sistema de Gestión de la Calidad (SGC), la evaluación de hallazgos para una auditoría, y las características de un Sistema Basado en Conocimiento SBC.

Perante a importância que representa o setor de servicos em nossa economia, cresce a aplicacao de conceitos e tecnicas para sua administracao e modelos que visam aperfeicoar sua qualidade. Este artigo tem por objetivo analisar os principais aspectos do programa 5S na fase de implantacao e no decorrer de sua evolucao em uma empresa prestadora de servicos. A metodologia utilizada e de natureza qualitativa, implementada atraves de um estudo de caso estruturado em 6 etapas. A empresa em estudo possui grande atuacao no cenario nacional e por consequencia uma elevada quantidade de documentos circulando pelos diferentes setores diariamente, o que gerou a necessidade de implantacao de uma metodologia capaz de racionalizar a administracao do fluxo de documentos e desburocratizar as atividades de seus colaboradores. Identificou-se que o programa 5S trouxe para a empresa uma maior eficiencia administrativa e um ambiente de trabalho mais agradavel, seguro e organizado, motivando os funcionarios, reduzindo custos e trazendo vantagens competitivas.

When suppliers (i.e., contract manufacturers) fail to comply with health and safety regulations, buyers (retailers) are compelled to improve supplier compliance by conducting audits and imposing penalties. As a benchmark, we first consider the independent audit-penalty mechanism in which the buyers conduct their respective audits and impose penalties independently. We then examine the implications of two new audit-penalty mechanisms that entail a collective penalty. The first is the joint mechanism under which buyers conduct audits jointly, share the total audit cost incurred, and impose a collective penalty if the supplier fails their joint audit. The second is the shared mechanism in which each buyer conducts audits independently, shares its audit reports with the other buyers, and imposes a collective penalty if the supplier fails any one of the audits. Using a simultaneous-move game-theoretic model with two buyers and one supplier, our analysis reveals that both the joint and the shared mechanisms are beneficial in several ways. First, when the wholesale price is exogenously given, we establish the following analytical results for the joint mechanism in comparison with the independent mechanism: (a) the supplier’s compliance level is higher; (b) the supplier’s profit is lower while the buyers’ profits are higher; and (c) when the buyers’ damage cost is high, the joint audit mechanism creates supply chain value so the buyers can offer an appropriate transfer payment to make the supplier better off. Second, for the shared audit mechanism, we establish similar results but under more restrictive conditions. Finally, when the wholesale price is endogenously determined by the buyers, our numerical analysis shows that the key results continue to hold. The online appendix is available at https://doi.org/10.1287/msom.2017.0653 .

Outsourcing is increasingly used by the vaccine manufacturers. When the manufacturing activities are outsourced, the contract manufacturer's Good Manufacturing Practice compliance needs to be confirmed through auditing. In the same way, when distribution is outsourced, the contract distributor's Good Distribution Practice compliance needs to be confirmed through auditing. The objective of this study was to develop an audit preparation tool for the pharmaceutical contract vaccine distributor and to validate its contents by using the Delphi method. Based on this, a tool was developed for the contract vaccine distributors. The Delphi method was used with a group of 14 experts from the pharmaceutical industry, authorities and university. The response rate in the Delphi questionnaire round was 100 %. The tool consisted of 33 quality items, out of which 29 (88%) achieved the pre-defined agreement rate level ( gt 75%). The four quality items which did not achieve the pre-defined agreement rate were excluded from the tool. The expert group suggested only minor changes to the tool. The results show that the content validity of the developed audit preparation tool was good. The resultant questionnaire is ready to use. Developed the ready-to-use questionnaire based on critical factors evaluation, gives an objective picture of the possibilities of the potential partner and help organisations make quality decision on the selection of contract vaccine distributors. The contract vaccine distributor must be permanently controlled and analysed, so as to maintain the required quality and to keep low level of costs.

En el presente documento se realiza una descripción sobre el proceso de control físico y técnico que se maneja sobre las denuncias, auditorias y procesos de responsabilidad fiscal que llegan a la Dirección de Obras Civiles y Valoración de Costos Ambientales de la Contraloría General de Boyacá. Se presentan los detalles sobre la revisión técnica de los documentos adjuntados a los procesos, el estudio y comparación de precios de los contratos de obra púbica con base en las resoluciones vigentes durante la ejecución de los mismos, la elaboración de informes producto de las visitas técnicas especializadas en respuesta a las solicitudes presentadas a dicha dependencia y el desarrollo de la elaboración del presupuesto para la terminación de la sede de la Contraloría General de Boyacá. In the present document is realized a description about the process of physical and technical control that is utilized in complaints, audits, and fiscal responsibility process that arrive to the “Direccion de Obras Civiles y Valoración de Costos Ambientales” of the “Contraloria General de Boyaca”. The details about the technical review of the attached documents to the process, comparison and study of prices of the public projects contracts, based on the resolutions current during the development of this, the elaboration of reports product of specialized technical visit in answer to requests made in this dependence and the development of the elaboration of budget to finished the “Contraloria General de Boyaca” dependence, can be find in the document. Pregrado

El siguiente trabajo de grado da a conocer la labor realizado en la Contraloría General de Boyacá en la Dirección de Obras Civiles y Valoración de Costos Ambientales, el cual consiste en la revisión técnica de documentos presentados de procesos como cuentas, auditorias, planes de mejoramiento y denuncias, evaluación de análisis de precios unitarios “A.P.U.” de las obras presentadas, realización de informes de los procesos especializados de las entidades territoriales y empresas de servicios públicos. Las actividades realizadas en el tiempo reglamentario de la práctica ayudan a la Contraloría General de Boyacá a vigilar que los administradores facultados por la Ley utilicen con: eficiencia, eficacia, equidad, transparencia, legalidad, y responsabilidad los recursos destinados para los planes y programas propuestos, velando por la buena gestión del correcto uso del patrimonio público. The following degree work reveals the work carried out in the Contraloría General of Boyacá in the Direction of Civil works and valuation of environmental costs, which consists of the technical review of documents presented of processes such as accounts, audits, improvement plans and Complaints, evaluation of unit price analysis "A.P.U." of the works presented, reporting of the specialized processes of territorial entities and utilities. The activities carried out in the statutory time of practice help the Contraloría general of Boyacá to monitor that the administrators authorized by the Law use with efficiency, effectiveness, equity, transparency, legality, and responsibility the resources allocated to the proposed plans and programs, Ensuring the proper management of the correct use of public assets. Pregrado

The audit can contribute to improving the management of the company. This can start the process of reducing the interval of risk in all parts of agricultural company. Management should be seen as a body that is constantly looking for innovative solutions that will improve the management of the company. The process of establishing control mechanisms should serve the improvement of the overall enterprise management. An audit can provide full management support, especially in the first phase of collecting data from the relevant stakeholders in the company. The authors primarily emphasize that there is no unified methodology initiated by the audit which would be considered generally accepted. Secondary authors point out that there is no generally accepted best practice that could be applied universally to the whole economy of the Republic of Serbia. With this work the authors emphasize profitability management efforts designed to take into account the recommendations of the audit, especially in the agricultural enterprise. Revizija može da doprinese poboljšanju upravljanja preduzeća. Time se može pokrenuti proces smanjivanja intervala rizika u svim delovima poljoprivrednog preduzeća. Menadžment treba posmatrati kao telo koje stalno traga za inovativnim rešenjima kojima će poboljšati upravljanje preduzećem. Procesi uspostavljanja kontrolnih mehanizmama treba da posluže poboljšanju ukupnog upravljanja preduzećem. Revizija može da pruže punu podršku menadžmentu, pogotovo u prvoj fazi prikupljanja podataka od relevantnih subjekata u preduzeću. Autori primarno ističu da ne postoji unificirana metodologija inicirana od strane revizije koja bi se smatrala opšteprihvaćenom. Autori sekundarno ističu da ne postoji opšte prihvaćena najbolja praksa koja bi se univerzalno primenila na celu privredu Republike Srbije. Ovim radom autori ističu isplativost napora menadžmenta da uvaži osmišljene preporuke revizije pogotovo u poljoprivrednom preduzeću.

The census (ordinary and extraordinary) is done on the basis of Article 16 of the Accounting Act (“Official Gazette” No. 62/13), and the Regulations on the organization and implementation of the inventory of assets and liabilities and the balance of alignment with the actual situation of the company. In addition mentioned or frame for making a decision on the list of wrecks there are legal frameworks regulation PPUT the Statute of the company, as well as the managing authority such as company directors and the supervisory board of the company. For the census is necessary that managing authorities Dons decision on the list and form a commission to inventory the assets and liabilities as of the day of the cross-section of the business situation. The aim of the implementation of these activities is to determine the actual state property and equipment at the disposal of the company. These jobs fall into the regular activities and contribute to improving the safety of the company. Sprovođenje popisa (redovnog i vanrednog), vrši se na osnovu člana 16. Zakona o računovodstvu (“Službeni glasnik RS”broj 62/13) i odredbi Pravilnika o organizaciji i sprovođenju popisa imovine i obaveza i usklađivanja knjigovodstvenog stanja sa stvarnim stanjem preduzeća. Osim pomenutog, odnosno okvira za donošenje odluke o popisu postoje i bitni okviri pravnog regulisanja poput, Statuta preduzeća, kao i organa upravljanja poput: direktora preduzeća i nadzornog odbora preduzeća. Za sprovođenje popisa potrebno je da organi upravljanja donesu Odluku o popisu i obrazuju komisiju za popis imovine i obaveza sa stanjem na dan kada se vrši presek situacije poslovanja. Cilj sprovođenja ovakvih aktivnosti je utvrđivanje stvarnog stanja imovine i opreme sa kojom raspolaže preduzeće. Pomenuti poslovi spadaju u redovne aktivnosti i doprinose poboljšanju sigurnosti upravljanja preduzeća.

This paper uses recently unveiled monthly information from the Hellenic Ministry of Finance on tax audits targeted to large enterprises, high wealth individuals and VAT non-filers and finds evidence that an increase in the number of audits can boost revenue performance. A 1 percent increase in the number of tax audits increases the direct revenue yield of audits by about 0.4 percent. The indirect tax revenue effect of an intensification of tax audits is estimated to be 0.1 percent. The intensification of targeted audits, as well as improvements in the collection of taxes and fines can tackle tax evasion and boost revenue performance, contributing, thus, to the fiscal consolidation effort.

Evaluation of biosecurity measures based on video surveillance in poultry farms in Quebec and main failures. Biosecurity measures are designed to prevent the introduction of infectious diseases in flocks, and reduce the consequences of an infection. However, to be effective, biosecurity measures must be applied consistently by all. Poor compliance has been reported with all types of animal production, and many reasons have been given, such as the lack of understanding of biosecurity principles. It is essential to define strategies to improve the implementation of biosecurity measures. Different approaches have been studied in human medicine, mainly in hospital settings. They include daily observations and feedback to employees, training programs, the presence of an observer, and the increased availability of hand washing stations. These strategies have been shown to work, but only for the short term. We are currently conducting a study in 24 poultry farms in Quebec to determine the impact of audits and of visible cameras on the level of biosecurity compliance. The effect of these two strategies will be determined in the short term (2 weeks) and in the medium term (six months later). The targeted biosecurity measures are those required when getting in and out of poultry barns. The compliance is evaluated using hidden cameras. People filmed during the study will then be asked to complete a questionnaire designed to assess their personality profile. The first objective of the study is to determine whether audits or visible cameras increase biosecurity compliance. The second objective is to determine whether a relationship exists between personality profiles and compliance. Preliminary results from 13 farms show that poor compliance is indeed a present-day problem., La biosécurité prévient l’introduction de maladies dans un troupeau et réduit les conséquences d''une infection. En revanche, pour être efficaces, les mesures doivent être appliquées de façon constante et uniforme. Un manque d’observance a été noté dans tous les types de productions animales et plusieurs raisons sont données pour l’expliquer, par exemple le manque de compréhension des principes de la biosécurité. Il est essentiel de trouver des stratégies pour améliorer l’application des mesures de biosécurité. Différentes pistes ont été étudiées en médecine humaine, principalement en milieu hospitalier. Il s’agit d’observations et de rétroactions verbales quotidiennes, de programmes de formation, de l''affectation d’un observateur à cet objectif, de l’augmentation de la disponibilité des stations de lavage des mains, etc. Il est démontré que ces stratégies sont efficaces, mais seulement à court terme. Nous conduisons actuellement une étude afin de déterminer l’impact d’audits et de caméras visibles sur l’observance des mesures de biosécurité dans 24 fermes avicoles au Québec. L’effet de ces stratégies sera étudié à court terme (2 semaines) et à moyen terme (6 mois plus tard). Les mesures de biosécurité ciblées sont celles exigées à l’entrée et à la sortie d’un bâtiment d’élevage. L’évaluation de l’application des mesures est réalisée grâce à des caméras cachées. Par la suite, les personnes filmées seront rencontrées pour répondre à un questionnaire afin d''établir leur profil de personnalité. Le but premier de cette étude est de déterminer si les audits ou les caméras visibles augmenteront l’observance des mesures de biosécurité. Le deuxième objectif est de déterminer la relation entre les profils de personnalité et l’observance. Des résultats préliminaires obtenus dans 13 fermes sont présentés et démontrent que le manque d’observance est un problème bien contemporain !, Racicot Manon, Vaillancourt Jean-Pierre. Evaluation des mesures de biosécurité dans les fermes avicoles au Québec par vidéosurveillance et principales erreurs commises. In: Bulletin de l'Académie Vétérinaire de France tome 162 n°3, 2009. pp. 265-272.

Bakalaura darba nosaukums ir „Auditorfirmas finanšu revīzijas procesa iespējamo kļūdu vai problemu analīze”. Finanšu audita procesā, kur tiek veikta finanšu datu pārbaude, īpaši šādu kļūdu vai problēmu parādīšanās var nozīmīgi ietekmēt firmas darba novērtējumu, kurā ietilpst revīzijas atzinums. Bakalaura darba mērķis ir identificēt iespējamās kļūdas vai problēmas revīzijas darba procesā, veikt to novērtēšanu, sniegt priekšlikumus nepilnību mazināšanai. Autors darba pirmajā daļā apraksta revīzijas būtību, pastāvošos revīzijas tipus, riskus. Darba otrajā daļā tiek analizēts audita tirgus un konkrēts uzņēmums gan Latvijā, gan pasaulē. Trešajā daļā tiek veikta iespējamo revīzijas procesa kļūdu vai problēmu nozīmības līmeņa analīze, kā arī sniegti ieteikumi kā tās mazināt., The title of the Bachelor thesis is „Possible error or problem analysis of financial audit process in the audit company”. In the financial audit process, where examination of financial data is performed, such particular errors or problems can have a significant impact on the appearance of branded work assessment, where an audit option is included. Bachelor’s thesis aim is to identify possible errors or problems in the process of audit work, make an evaluation and give proposals. In the first part author describes the nature of the audit, existing types of audits and risks. The second part includes the analyses of the audit market and audit company in the Latvia and world. In the third part the analysis of significance level of possible errors or problems are made, and recommendations given.

Un marco regulatorio que poco hace por ayudar al sector eólico, apremia a las empresas del sector a controlar sus costes. Así se define el objetivo del presente trabajo: una auditoría de Gestión a Acciona Windpower, empresa española fabricante de aerogeneradores. Primero estudiaremos los tres procesos más relevantes de la empresa: el Proceso de Producción, el Proceso de Gestión de Cambios y el Proceso de Gestión de No Conformidades. Los plasmaremos en diagramas de flujo y, seguidamente, los examinaremos en profundidad para detectar aquellos puntos críticos que dejan la puerta abierta a las pérdidas. Esto nos llevará, en última instancia, a proponer una serie de mecanismos de control, con los que elevaríamos casi al 100% el control de cada uno de los procesos. Entre estas propuestas, la mayor aportación consistirá en el desarrollo de un nuevo Proceso de Gestión de No Conformidades, mucho más sencillo y eficiente. A regulatory context that does not help too much to the Eolic industry pushes companies in this area to control their costs. This is the objective of the present work: a management audit of Acciona Windpower, a Spanish wind turbine manufacturer. First of all, we are going to study the most relevant processes within the firm: the Production Process, the Management of Changes Process, and the Non Conformities’ Management Process. These will then be displayed on a function diagram and directly examined to identify all the critical points in which there can be economic loses. Several control mechanism suggestions will be offered to every identified under-controlled risk to obtain near 100% control of all the processes. The most valuable contribution of this work will consist of proposing a completely new process developed to control the Non Conformities’ Management. Graduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarra Enpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoan

Pirmajā daļā ir apkopota un analizēta literatūra par Latvijas un Somijas mežu nozari, tai skaitā par FSC Mežu apsaimniekošanas sertifikāciju un saistošo standartu prasībām. Literatūras analīze uzrāda, ka Latvijas meži ir vieni no procentuāli visplašāk FSC sertificētajiem mežiem pasaulē. Somija ir viena no mežainākajām valstīm pasaulē un FSC sertifikācija Somijas privāto mežu īpašnieku vidū ir populārāka kā Latvijā. Otrajā daļā ir aprakstītas pētījumā lietotās metodes, bet trešajā daļā ir apkopoti iegūtie dati un veikta rezultātu analīze. Iegūtie pētījuma rezultāti ļauj secināt, ka FSC Mežu apsaimniekošanas sertifikācija uzlabo nodarbināto veselības un drošības aizsardzību. Kopš 2010. gada Latvijā Mežu apsaimniekošanas auditu laikā ir izvirzīti 181 korektīvās darbības pieprasījumi, no kuriem 17 ir izvirzīti attiecībā uz nodarbināto veselības un drošības aizsardzību. Somijā kopš 2011. gada attiecībā uz droša darba prasībām ir izvirzīti 10 korektīvās darbības pieprasījumi., The first part includes literature summary and analyses of forest industry in Latvia and Finland, including FSC certification and requirements of corresponding Standards. Literature analyses shows that Latvian forests are the most certificated forests in the world in terms of overall proportion. Finland is a country with the highest forestry share of the landscape and FSC certification among private owners of Finland forests are greater than in Latvia. The second part describes the study methods used. The third part consists of the data collection and analysis of results. The obtained results of the study indicates that the FSC forest management certification improves occupational health and safety. Since year 2010, during Latvian Forest management audits 181 corrective action requests has been raised, of which 17 have been raised with regard to occupational health and safety. Since year 2011 within Finland with regard to safe working requirements 10 corrective action requests have been raised.

The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers’ perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (>50.0%) knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses’ quality management systems) but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3%) and quality assurance (92.3%) shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8%) and regulations (69.8%) was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers.

The need for effective supervision of capital markets is becoming all the more evident in the aftermath of the recent LIBOR and rate rigging scandals. Financial regulators or indeed bank regulators cannot perform such a function effectively without the involvement of auditors in the supervisory process. A challenging task awaits the incoming Bank of England Governor, Mark Carney – particularly given the reduced involvement of auditors in the bank supervisory process since the time of assumption of the Financial Services Authority's bank supervisory functions. However, he (as well as other recent financial reforms) may prove to be the much needed boost required in the bank and indeed, financial supervisory process. This paper is aimed at highlighting why the transfer of bank supervision back to the Bank of England is required if further progress is to be made in the effective regulation and supervision of the financial services sector. It also highlights shortcomings which exist and need to be addressed if the Bank of England is to perform its tasks efficiently as well as regain the momentum and advantages it had acquired before its supervisory powers were transferred to the Financial Services Authority.

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize atomistic auditors, nor positively about what these incentives actually look like in real world organizations. This paper focuses almost exclusively on the positive question. It proposes a game-theoretic model of decentralized deterrence and an empirical test, based on the equilibrium of the model, to identify the incentives of individual auditors. In the special (but important) case of tax enforcement, the paper fully characterizes the equilibrium of a strategic auditing game and provides a method to calibrate its parameters based on audit data. Applying the model and method to Italian auditing data provides “proof of concept:” the methods are practical and tractable. We are able to provide an estimate of tax evasion based on (non-random) audit data alone. Counterfactual simulation of the model quanti…es the costs and bene…ts of alternative auditing policies. We compare decentralized enforcement with a counterfactual “commitment policy,” and compute the loss from the former. Thus we are able to quantify the costs of decentralizing enforcement.

International audience; La performance environnementale est un sujet d'actualité pour les chercheurs en sciences de gestion. Depuis la loi NRE, elle constitue l'une des préoccupations majeures des dirigeants d'entreprises. Pour évaluer cette performance, ceux-ci sont de plus en plus nombreux à adopter des outils de gestion préconisés par les normes ISO 14000, tels que les audits et les indicateurs environnementaux. Il convient alors de s'interroger sur le rôle de ces outils dans les entreprises : répondent-ils à de réels besoins organisationnels ? Ou sont-ils utilisés pour promouvoir l'image des entreprises face aux contraintes institutionnelles de plus en plus fortes ? Cet article tente de répondre à ces questions en mobilisant la théorie néo-institutionnelle à partir d'une étude exploratoire menée auprès de dix entreprises françaises certifiées ISO 14001.

This paper investigates the role of banking supervision, measured in terms of enforcement outputs (i.e., on-site audits and sanctions) in containing bank risk-taking. Our results on the direct banking supervision–risk-taking correlation show an inverted U-shaped relationship between on-site audits and bank risk, while the nexus between enforcement actions and risk appears linear and negative. With respect to the combined effect of efficient supervision and banking regulation (in the form of capital and transparency requirements) we find that effective supervision and disclosure prerequisites are important and complementary mechanisms in reducing bank fragility, by contrast to capital requirements which are proven rather futile in controlling bank risk, even when supplemented with a higher volume of on-site audits and enforcement actions.

This work presents a study of the evaluation proposals of information sources published in Internet, carried out by both studious of the matter and scientific and academic institutions. The analysis of the proposals evolution, from the first pioneer until the nearest to our days, is complemented with their own pragmatic context with products like the Current Web Contents of the ISI or the thematic directories of evaluation agencies like Sosig. They settle down the master lines of a new owned evaluation protocol, that being heir of the methodological proposal of the ISI, is born with the intention of being a tool of quality and of added value to the reference services in Internet. Walking toward the normalization and systematizing of the sources and resources of information in the Net. Este trabajo presenta un estudio de las propuestas de evaluación de fuentes de información publicadas en Internet, llevadas a cabo tanto por estudiosos de la materia como por instituciones científicas y académicas. El análisis de la evolución de las propuestas, desde las más pioneras hasta las más cercanas a nuestros días, se complementa con el contexto pragmático de las mismas, con productos como el Current Web Contents del ISI o los directorios temáticos de las agencias de evaluación como Sosig. Se establecen las líneas maestras de un nuevo protocolo de evaluación propio que, siendo heredero de la propuesta metodológica del ISI, nace con la intención de ser una herramienta de calidad y de valor añadido a los servicios de referencia en Internet. Caminando hacia la normalización y sistematización de las fuentes y recursos de información en la Red.