ISO auditing and the construction of trust in auditor independence

Purpose – This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. The paper analysis focuses on the sense-making strategies used by actors within the network to develop and sustain trust (or doubt) in professional independence. Design/methodology/approach – This study is predicated on a theoretical perspective centered on sense-making processes and the construction of inter-subjective meanings around claims to expertise. Interviews were conducted with 36 Canadian practitioners – including ISO auditors, managers of certification bodies, accreditation inspectors, consultants, and corporate environmental managers – to better understand how confidence into auditor independence is constituted in the flow of daily life within the small group of people involved in the surroundings of ISO 14001 audit engagements. Findings – Practitioners use a range of sense-making strategies to construct and maintain the belief that IS0 14001 audits meet the professional requirements of auditor independence. As such, the constitution of confidence involves stereotyping, distancing, storytelling and procedural mechanisms that are collectively mobilized in the production of a culture of comfort surrounding the concept of auditor independence. Originality/value – Through interviews with a range of actors involved in the achievement of ISO 14001 audits, the study provides insight into the production of meaning related to one of the chief claims surrounding auditing expertise, that of professional independence. This paper also points to a lack of self-criticism in the ISO auditing community since practitioners seem disinclined to adopt a reflective attitude of professional skepticism towards the claim of auditor independenc

Prediction of intervertebral disc mechanical response to axial load using isotropic and fiber reinforced FE models

International audienc

Audit Fees and Auditor Independence : the Case of ISO 14001 Certification

This study analyses the effects of audit fees and the clients' financial power on the independence of ISO 14001 auditors on the basis of a qualitative analysis of interviews with 36 professionals involved in the certification process. The results of the study demonstrate that most respondents support the legitimacy of the current remuneration system based on the user-pays principle, despite its business and financial ramifications, claiming that the independence of auditors is in fact ensured by the imposition of contractual duty, the observance of ethical codes, distancing the auditor from negotiations with the client, and dissociating the fee charged for the audit from the granting of the ISO 14001 certificate. However, the study demonstrates that auditors often adapt their behaviour to the client's economic context and the company size, which may call into question the prevailing opinion on the independence and impartiality of the certification process. This paper, on the one hand, discusses the manner in which auditors legitimize the current remuneration system and, on the other, describes the potential threat that it represents for their independence. The paper also highlights the similarities in this regard between the conflicts of interest in the field of environmental audits and in that of financial audits. Finally, the paper analyses a number of possible solutions to reduce the financial dependence of auditors on the audited companies

Heterogeneous Model Composition in ModHel'X: the Power Window Case Study

This paper describes an heterogeneous model of a power window which is available on the ReMoDD repository. This model uses timed finite state machines for modeling the controller of the power window, synchronous data flows for modeling the mechanical part of the window, and discrete events for modeling the communications between the components on the car's bus. An important aspect of this model is the specification of the semantic adaptation between the heterogeneous parts of the model. This semantic adaptation is made for data, control, and time. The semantic adaptation of control and time relies on the TESL library which is an implementation of the model of time used in the ModHel'X platform. The model can be run using a simulation scenario with a graphical display of the outputs. The semantic adaptation can be disabled in order to show how it affects the behavior of the model. The demo can also be run with a graphical interface and a user in the loop

Indépendance des auditeurs et enjeux éthiques de la certification du système de gestion environnementale ISO 14001

La certification ISO 14001 sur les systèmes de gestion environnementale a connu une forte croissance depuis 1996 et représente une source de légitimité sociale pour les entreprises. Cette légitimité dépend notamment de l’indépendance du processus de vérification et des liens entre ce processus et l’amélioration des pratiques et des performances environnementales des organisations. Cependant, ces aspects demeurent encore peu étudiés dans la littérature. L’objectif de cette étude qualitative est d’analyser, à partir d’entretiens auprès de professionnels participant directement ou indirectement au processus de certification, les perceptions de l’indépendance des auditeurs, ses enjeux éthiques, et ses liens avec les pratiques environnementales des entreprises canadiennes. La construction sociale de l’indépendance des auditeurs est analysée, notamment à partir de diverses stratégies de production de sens. Ces stratégies s’appuient sur un ensemble de mécanismes procéduraux, de stéréotypes et de processus de distanciation pour créer une apparence de confiance et de confort concernant l’indépendance de l’auditeur. L’influence potentielle de la rémunération des auditeurs est également analysée; les résultats montrent que les répondants tendent à légitimer le processus actuel de rémunération en s’appuyant sur le concept d’utilisateurs-payeurs, sur la déontologie professionnelle et sur les procédures existantes. L’étude démontre également que l’absence de régulation formelle concernant la rotation des auditeurs favorise le maintien des auditeurs sur plusieurs cycles de certification qui concourt à une dynamique relationnelle entre l’auditeur et l’audité. Cette situation renforce le pouvoir du client sur le maintien des auditeurs. Si cette permanence peut avoir des répercussions positives, elle favorise également une familiarité sociale et technique qui tend à compromettre la crédibilité du processus à long terme. Enfin, l’étude montre que les audits de certification ISO 14001 sont surtout centrés sur des aspects procéduraux et tendent à négliger des aspects plus substantiels liés à l’amélioration des pratiques et des performances des organisations. Malgré les biais de désirabilité sociale inhérents aux discours des répondants, l’étude met en lumière des problèmes réels de conflits d’intérêts et de pratiques peu rigoureuses, réalité peu abordée dans la littérature. À partir de ce constat, l’étude propose de nouvelles pistes de recherches sur l’indépendance des audits de certification ISO en général. MOTS-CLÉS : Audit; certification ISO 14001; indépendance; permanence des auditeurs; systèmes de gestion environnementale; dépendance financière; stratégie de production de sens; rotation; performance.The ISO 14001 certification for environmental management systems provides businesses with social legitimacy. Since its creation in 1996, this particular standard has experienced an increasing popularity. However, its legitimacy is directly linked with the independence of the audit process, as well as with, among other factors, its direct link with the improvement of the businesses’ environmental practices and performances. Nonetheless, the fact remains that these questions have rarely been explored in the formal literature. Therefore, the goal of this qualitative research is to analyse, on the basis of interviews with professionals in the field of the ISO 14001 certification process, the various perceptions of the auditor’s independence, the ethical issues it raises, and its influence on the environmental practices of Canadian businesses. The social construction of the auditor’s independence is studied through various sensemaking strategies (Schutz, 1967; Weick, 1995), among other elements. These strategies rely on procedural mechanisms, stereotypes and a distancing process to create the illusion of trust and comfort as regards the auditor’s independence. The potential influence of the auditor’s compensation has also been analysed in this study, and the results show that the participants tend to legitimize the current compensation practices by relying on the user-pay principle, on professional conduct and on the existing processes in the field. This qualitative research also shows that, in the absence of formal rules regarding auditor rotation, having the same auditor working through several certification cycles can lead to certain relationship dynamics between auditor and auditee, which increases the client’s influence on the choice of auditors. While such permanence can have positive repercussions, it can also cause a social and technical familiarity which can, in turn, jeopardize the long-term credibility of the certification process. Lastly, the study shows that ISO 14001 certification audits are primarily concerned with procedural questions, and tend to neglect the more important issues linked to improving businesses’ practices and performances. Despite the social desirability biases inherent to the study’s goals and the participants’ answers, this qualitative research reveals true problems of conflicts of interest and lax practices that remain rarely discussed in the formal literature. In closing, the study suggests new avenues of research on the independence of all types of ISO certification audits. Key words: Audit, ISO 14001 certification, independence, auditor tenure, environmental management systems, financial dependence, sensemaking strategies, rotation, performance

Restauração do dente tratado endodonticamente com perda significativa de substância coronária : o conceito de endocrown

Dissertação para obtenção do grau de Mestre no Instituto Universitário Egas MonizAinda existe um desafio importante para a maioria dos dentistas antes de ser otimistas sobre a reabilitação de dentes tratados endodonticamente com extensa destruição coronal. Após o tratamento endodôntico, os dentes perderam suas características mecânicas (Ploumaki e al., 2013). Na verdade, eles tornaram-se frágeis, e isso está relacionado com a remoção da polpa e dos tecidos dentinários circundantes. As alterações biomecânicas existentes devido à terapia de canal radicular e ao grau de perda de tecido dentário, conduzem o dentista ao planeamento do tratamento restaurador. É aceite que a perda de substância dentária e a quantidade de tecido residual são provavelmente os fatores mais preditivos, mais importante para o sucesso clínico a longo prazo (D.Incau e al., 2011). O curso de ação mais lógico é, portanto, adotar o método mais confiável e econômico em termos de substância dentária. Além disso, as limitações ao uso de espigões intra-radiculares, como canais radiculares calcificados, canais estreitos ou fratura de um instrumento, levam os dentistas a pensar em outras alternativas, como o uso de endocrown, uma coroa endodôntica adesiva (Göhring e al., 2003). Endocrown, sendo uma restauração parcial única, pode ser considerada uma boa alternativa para a restauração de dentes com grande destruição coronária e dificuldades no tratamento endodôntico. Esta coroa seria fixada nas paredes internas da câmara pulpar e nas margens da cavidade para melhorar a retenção macromecânica e o uso de cimentação adesiva também melhoraria a microrretenção (Biacchi e al., 2012) (Al-Dabbagh., 2021) (Dartora e al., 2018). Objetivo: Esta revisão bibliográfica pretende descrever as consequências da perda coronária e do tratamento endodôntico nos dentes e discutir a indicação e o uso de endocrown. Métodos: A presente revisão bibliográfica foi realizada durante o período de dezembro de 2020 e janeiro de 2021. Para esse efeito foi realizada uma pesquisa recorrendo aos motores de busca online: Science direct, Pubmed, Google scholar e Medline. A pesquiza baseou-se no estudo da teoria publicada entre 2000 – 2021 composta por artigos escritos em português, inglês ou francês.Rehabilitation of endodontically treated teeth with extensive coronal destruction still remains an important challenge for most dentists. After the endodontic treatment, teeth lost their mechanical properties (Ploumaki e al., 2013). Actually, they became fragile due to the removal of pulp and the dentin tissues. The biomechanical changes due to the degree of loss of dental tissue and the root canal therapy, lead the dentist to the restorative treatment planning. It is accepted that the loss of dental substance and the amount of residual tissue are probably the most predictive factors, most important for long-term clinical success (D.Incau e al., 2011). Therefore, it is important to adopt the most reliable and economical method in terms of dental substance. In addition, the limitations of using intra-radicular posts, such as narrow canals, calcified root canals or an instrument fracture, have encourage dentists to think about other alternatives, such as the use of endocrown, an adhesive crown (Göhring e al., 2003). The endocrown, considered as a single partial restoration, can be used as a good alternative for restoring teeth with major coronal destruction and difficulties in endodontic treatment. This crown would be fixed to the internal walls of the pulp chamber and on the margins of the cavity to improve macro-mechanical retention and the use of adhesive cementation would improve in addition micro-retention (Biacchi e al., 2012) (Al-Dabbagh., 2021) (Dartora e al., 2018). Objective: This bibliographic review aims to describe the consequences of extensive coronal destruction and endodontic treatment on teeth ans discuss the indication and use of endocrown. Methods: This bibliographic review was carried out during the period of December 2020 and January 2021. For this purpose, a search was carried out using the online search engines: Science direct, Pubmed, Google Scholar and Medline. The research was based on the study of the literature published between 2000 – 2021, consisting of articles written in Portuguese, English or French

Coopération Euro-méditerranéenne de la Tunisie, dans le domaine de la recherche

Il s’agit de présenter un bilan relatif à diverses actions de collaboration Euro-méditerranéenne du Laboratoire de Génie Mécanique au cours de cette dernière dizaine d’années. L’expérience est intéressante à analyser du fait, en particulier, que cette collaboration a démarré en même temps que le début de création du LGM ; l’apport de cette collaboration au LGM depuis sa création jusqu’à sa maturité sera donc présenté. Les actions de collaborations rentrent dans le cadre de projets de recherche bilatéraux ou multilatéraux

Conception d'un outil informatique basé sur un réseau de neurones artificiels pour la classification automatique des stades du sommeil

L’objectif de notre travail est de développer un outil d’analyse automatique des stades du sommeil basé sur les réseaux de neurones artificiels (RNA). Dans ce papier nous présentons notre démarche pour la conception de cet outil. La première difficulté consiste dans le choix de la représentation des signaux physiologiques et en particulier de l’électroencéphalogramme (EEG). Une fois la représentation adoptée, l’étape suivante est la conception du réseau de neurones optimal déterminé par un processus d’apprentissage et de validation sur les données issues d’un ensemble d'enregistrements de nuits de sommeil. Le résultat obtenu avec un taux de 63% de bonne classification pour six stades, nous incite à approfondir l’étude de cette problématique aux niveaux représentation et conception pour améliorer les performances de notre outil

BRD2 and TAP-1 genes and juvenile myoclonic epilepsy

Juvenile myoclonic epilepsy (JME) is a genetically determined common subtype of idiopathic generalized epilepsy. Linkage of JME to the chromosomal region 6p21.3 has been reported. An association has been previously observed between JME and the positional candidate, 6p21.3 linked, BRD2. Another candidate in this region is the TAP-1 gene encoding the Transporter Associated with Antigen Processing. The aim of the present study is to determine whether these two genes modulate the vulnerability to JME. While no difference was observed in the allele and genotype frequencies of BRD2 between JME and controls, an association was found between a TAP-1 haplotype and JME, suggesting that this gene may be another 6p21.3 linked vulnerability factor to JM

Cardiac autonomic control in the obstructive sleep apnea

Introduction: The sympathetic activation is considered to be the main mechanism involved in the development of cardiovascular diseases in obstructive sleep apnea (OSA). The heart rate variability (HRV) analysis represents a non-invasive tool allowing the study of the autonomic nervous system. The impairment of HRV parameters in OSA has been documented. However, only a few studies tackled the dynamics of the autonomic nervous system during sleep in patients having OSA.Aims: To analyze the HRVover sleep stages and across sleep periods in order to clarify the impact of OSA on cardiac autonomic modulation. The second objective is to examine the nocturnal HRV of OSA patients to find out which HRV parameter is the best to reflect the symptoms severity.Methods: The study was retrospective. We have included 30 patients undergoing overnight polysomnography. Subjects were categorized into two groups according to apneahypopnea index (AHI): mild-to-moderate OSAS group (AHI: 5-30) and severe OSAS group (AHI>30). The HRV measures for participants with low apneahypopnea indices were compared to those of patients with high rates of apneahypopnea across the sleep period and sleep stages.Results: HRV measures during sleep stages for the group with low rates of apneahypopnea have indicated a parasympathetic activation during non-rapid eye movement (NREM) sleep. However, no significant difference has been observed in the high AHI group except for the mean of RR intervals (mean RR). The parasympathetic activity tended to increase across the night but without a statistical difference. After control of age and body mass index, the most significant correlation found was for the mean RR (p =0.0001, r = -0.248).Conclusion: OSA affects sympathovagal modulation during sleep, and this impact has been correlated to the severity of the disease. The mean RR seemed to be a better index allowing the sympathovagal balance appreciation during the night in OSA.Keywords: autonomic nervous system; sleep apnea; heart rate; sleep; circadia