41,746 research outputs found

    Evaluation of the usefulness of various simulation technology options for TERPS enhancement

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    Current approved terminal instrument procedures (TERPS) do not permit the full exploitation of the helicopter's unique flying characteristics. Enhanced TERPS need to be developed for a host of non-standard landing sites and navigation aids. Precision navigation systems such as microwave landing systems (MLS) and the Global Positioning System (GPS) open the possibility of curved paths, steep glide slopes, and decelerating helicopter approaches. This study evaluated the feasibility, benefits, and liabilities of using helicopter cockpit simulators in place of flight testing to develop enhanced TERPS criteria for non-standard flight profiles and navigation equipment. Near-term (2 to 5 year) requirements for conducting simulator studies to verify that they produce suitable data comparable to that obtained from previous flight tests are discussed. The long-term (5 to 10 year) research and development requirements to provide necessary modeling for continued simulator-based testing to develop enhanced TERPS criteria are also outlined

    Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision

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    The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a company. The financial audit remains an important aspect of corporate governance that makes management accountable to shareholders for its stewardship of a company2. The external auditor may however, have a commercial interest too. The debate surrounding the role of external auditors focusses in particular on auditor independence. A survey by the magazine “Financial Director” shows that the fees derived from audit clients in terms of non-audit services are significant in comparison with fees generated through auditing.3 Accounting firms sometimes engage in a practice called “low balling” whereby they set audit fees at less than the market rate and make up for the deficit by providing non audit services. As a result, some audit firms have commercial interests to protect too. There is concern that the auditor's interests to protect shareholders of a company and his commercial interests do not conflict with each other. Sufficient measures need to be in place to ensure that the external auditor's independence is not affected. Brussels proposed a new directive for auditors to try to prevent further scandals such as those of Enron and Parmalat.4 The new directive states that all firms listed on the stock market must have independent audit committees which will recommend an auditor for shareholder approval.5 It also states that auditors or audit partners must be rotated but does not mention the separation of auditors from consultancy work despite protests that there is a link to compromising the independence of auditors.6 However this may be because Brussels also shares the view that there is no evidence confirming correlation between levels of non-audit fees and audit failures and that as a result, sufficient safeguards are in place.7 This paper aims to consider the importance of auditor independence in the external auditor's role in banking regulation and supervision. In doing so, it also considers factors which may threaten independence and efforts which have been introduced to act as safeguards to the auditor's independence. It will also support the claim that auditor independence is indeed central to the auditor's role in banking regulation and supervision

    Accountable Care Organizations in California: Promise and Performance

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    California has more accountable care organizations (ACOs) than any other state in the country, with particularly rapid growth over the past two years. This report introduces new evidence that ACOs improve the quality of care, increase patient satisfaction, and may reduce costs

    Meeting the challenge of zero carbon homes : a multi-disciplinary review of the literature and assessment of key barriers and enablers

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    Within the built environment sector, there is an increasing pressure on professionals to consider the impact of development upon the environment. These pressures are rooted in sustainability, and particularly climate change. But what is meant by sustainability? It is a term whose meaning is often discussed, the most common definition taken from the Bruntland report as “sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs” (World Commission on Environment and Development, 1987). In the built environment, the sustainability issues within the environment, social and economic spheres are often expressed through design considerations of energy, water and waste. Given the Stern Report’s economic and political case for action with respect to climate change (Stern, 2006) and the IPCC’s Fourth Assessment Report’s confirmation of the urgency of the climate change issue and it’s root causes (IPCC, 2007), the need for action to mitigate the effects of climate change is currently high on the political agenda. Excess in carbon dioxide concentrations over the natural level have been attributed to anthropogenic sources, most particularly the burning of carbon-based fossil fuels. Over 40% of Europe’s energy and 40% of Europe’s carbon dioxide emissions arise from use of energy in buildings. Energy use in buildings is primarily for space heating, water heating, lighting and appliance use. Professionals in the built environment can therefore play a significant role in meeting targets for mitigating the effects of climate change. The UK Government recently published the Code for Sustainable Homes (DCLG, 2006). Within this is the objective of development of zero carbon domestic new build dwellings by 2016. It is the domestic zero carbon homes agenda which is the focus of this report. The report is the culmination of a research project, funded by Northumbria University, and conducted from February 2008 to July 2008, involving researchers from the Sustainable Cities Research Institute (within the School of the Built Environment) and academics, also from within the School. The aim of the project was to examine, in a systematic and holistic way, the critical issues, drivers and barriers to building and adapting houses to meet zero carbon targets. The project involved a wide range of subject specialisms within the built environment and took a multi-disciplinary approach. Practitioner contribution was enabled through a workshop. The focus of this work was to review the academic literature on the built environment sector and its capabilities to meet zero carbon housing targets. It was not possible to undertake a detailed review of energy efficiency or micro-generation technologies, the focus of the research was instead in four focussed areas: policy, behaviour, supply chain and technology.What follows is the key findings of the review work undertaken. Chapter One presents the findings of the policy and regulation review. In Chapter Two the review of behavioural aspects of energy use in buildings is presented. Chapter Three presents the findings of the review of supply chain issues. Chapter Four presents the findings of the technology review, which focuses on phase change materials. A summary of the key barriers and enablers, and areas for future research work, concludes this report in Chapter Five. Research is always a work in progress, and therefore comments on this document are most welcome, as are offers of collaboration towards solutions. The School of the Built Environment at Northumbria University strives to embed its research in practical applications and solutions to the need for a low carbon economy

    To cannulate or not to cannulate? Variation, appropriateness and potential for reduction in cannulation rates by ambulance staff

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    Background: Peripheral intravenous (IV) cannulation is a key intervention in the prehospital setting, but inappropriate use may cause unnecessary pain, distress or risk of infection. The aim of this study was to examine the rate and appropriateness of prehospital cannulation and the relative importance of factors associated with increased likelihood of cannulation. Design and setting: Cross-sectional survey of patients transported in Lincolnshire, East Midlands Ambulance Service. Methods: Retrospective non-identifiable data for September 2006 were extracted. Clinical conditions were classified according to whether they warranted, did not warrant or were uncertain as to the need for cannulation. Other potential indications for cannulation including IV drug administration, reduced consciousness, systolic hypotension, respiratory depression and haemorrhage were combined to determine whether cannulation was indicated. Other variables were investigated as predictors of cannulation. The method of analysis was agreed at the outset. Results: Paramedics cannulated 14.6% (1295/8866) of patients. IV drug administration, clinical indication, reduced conscious level, respiratory depression and hypotension were associated with greater likelihood of cannulation (p,0.001). Cannulation was more likely in older patients but was not associated with gender, haemorrhage or hypoglycaemia. Multivariate logistic regression showed IV drug administration as the strongest predictor of cannulation. Cannulation rates varied threefold by ambulance station (mean 13.4%, 5.8% to 19.0%). It was estimated that 202 (15.6%) of the cannulations performed could potentially have been avoided. Conclusion: Rates of cannulation were higher than previous studies with wide variations between ambulance stations. 15.6% of cannulations performed could have been avoided, thus reducing pain, distress and other potential complications such as thrombophlebitis, extravasation and infection. The generalisability of this study was limited by use of a single site, short duration and dependence on accurate retrospective data. The data demonstrating wide variations suggest that there may be scope for consideration of interventions to reduce cannulation rates

    High-sensitivity microfluidic calorimeters for biological and chemical applications

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    High-sensitivity microfluidic calorimeters raise the prospect of achieving high-throughput biochemical measurements with minimal sample consumption. However, it has been challenging to realize microchip-based calorimeters possessing both high sensitivity and precise sample-manipulation capabilities. Here, we report chip-based microfluidic calorimeters capable of characterizing the heat of reaction of 3.5-nL samples with 4.2-nW resolution. Our approach, based on a combination of hard- and soft-polymer microfluidics, provides both exceptional thermal response and the physical strength necessary to construct high-sensitivity calorimeters that can be scaled to automated, highly multiplexed array architectures. Polydimethylsiloxane microfluidic valves and pumps are interfaced to parylene channels and reaction chambers to automate the injection of analyte at 1 nL and below. We attained excellent thermal resolution via on-chip vacuum encapsulation, which provides unprecedented thermal isolation of the minute microfluidic reaction chambers. We demonstrate performance of these calorimeters by resolving measurements of the heat of reaction of urea hydrolysis and the enthalpy of mixing of water with methanol. The device structure can be adapted easily to enable a wide variety of other standard calorimeter operations; one example, a flow calorimeter, is described
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