Информационная система сопровождения внутреннего аудита

Выпускная квалификационная работа посвящена анализу деятельности внутренних аудиторов, выявлению проблем автоматизации аудиторской деятельности; проектированию и разработке информационной системы внутреннего аудита, позволяющей автоматизировать деятельность внутренних аудиторов.The final qualifying work is devoted to the analysis of the activity of internal auditors, identification of problems of audit activity automation; designing and developing an information system for internal audit, which allows to automate the activities of internal auditors

Silicon quantum dots in photovoltaic devices: device fabrication, characterization and comparison of materials

The realization of crystalline silicon tandem solar cells relies on silicon nanocrystal (Si NC) quantum dots as the absorber of the top solar cell. Quantum confinement of charge carriers within the nanocrystals permits to achieve a band gap up to 2 eV which can be adjusted according to the size of the nanocrystals. This enables the construction of all-crystalline Si tandem solar cells, and increases the theoretical efficiency limit from 33 % to 42.5 % due to the addition of a second band gap. In this work, the electrical and photovoltaic properties of Si NC films are assessed and the most prominent material systems (SiO2, Si3N4, SiC) are compared. P-i-n solar cells are presented which feature Si NC as the intrinsic absorber layer and permit to characterize quantum confinement electrically on device level. P-i-n solar cells with Si NC in SiC in the i-region have yielded open circuit voltages of up to 370mV

Assessment techniques, database design and software facilities for thermodynamics and diffusion

The purpose of this article is to give a set of recommendations to producers of assessed thermodynamic data, who may be involved in either the critical evaluation of limited chemical systems or the creation and dissemination of larger thermodynamic databases. Also, it is hoped that reviewers and editors of scientific publications in this field will find some of the information useful. Good practice in the assessment process is essential, particularly as datasets from many different sources may be combined together into a single database. With this in mind, we highlight some problems that can arise during the assessment process and we propose a quality assurance procedure. It is worth mentioning at this point, that the provision of reliable assessed thermodynamic data relies heavily on the availability of high quality experimental information. The different software packages for thermodynamics and diffusion are described here only briefly

HSP90 is essential for Jak-STAT signaling in classical Hodgkin lymphoma cells

In classical Hodgkin lymphoma (cHL) chemotherapeutic regimens are associated with stagnant rates of secondary malignancies requiring the development of new therapeutic strategies. We and others have shown that permanently activated Signal Transducer and Activator of Transcription (STAT) molecules are essential for cHL cells. Recently an overexpression of heat-shock protein 90 (HSP90) in cHL cells has been shown and inhibition of HSP90 seems to affect cHL cell survival. Here we analysed the effects of HSP90 inhibition by geldanamycin derivative 17-AAG or RNA interference (RNAi) on aberrant Jak-STAT signaling in cHL cells. Treatment of cHL cell lines with 17-AAG led to reduced cell proliferation and a complete inhibition of STAT1, -3, -5 and -6 tyrosine phosphorylation probably as a result of reduced protein expression of Janus kinases (Jaks). RNAi-mediated inhibition of HSP90 showed similar effects on Jak-STAT signaling in L428 cHL cells. These results suggest a central role of HSP90 in permanently activated Jak-STAT signaling in cHL cells. Therapeutics targeting HSP90 may be a promising strategy in cHL and other cancer entities associated with deregulated Jak-STAT pathway activation

The Influence of Strategic Patenting on Companies’ Patent Portfolios

This paper analyses whether strategic motives for patenting influence the characteristics of companies’ patent portfolios. We use the number of citations and oppositions to represent these characteristics. The investigation is based on survey and patent data from German companies. We find clear evidence that the companies’ patenting strategies explain the characteristics of their patent portfolios. First, companies using patents to protect their technological knowledge base receive a higher number of citations for their patents. Second, the motive of offensive – but not of defensive – blocking is related to a higher incidence of oppositions, whereas companies using patents as bartering chips in collaborations receive fewer oppositions to their patents

Evidence of the validity and accuracy of the Brazilian social attitude of students scale towards politics

Objetivou-se apresentar as evidências de validade e confiabilidade de uma escala brasileira para medir atitudes políticas de estudantes brasileiros de nível superior ante seus comportamentos políticos. O estudo teve uma amostra de abrangência nacional (N = 445), com estudantes brasileiros oriundos de distintos estados. Os resultados indicaram uma estrutura empírica sustentável (teste de Kaiser-Meyer-Olkin - KMO = 0,81), com indicadores psicométricos considerados adequados à mensuração das atitudes políticas. Três fatores empíricos foram identificados: grau de conhecimento sobre política (15 itens, cargas fatoriais entre 0,31 e 0,82, alfa = 0,82, eigenvalue = 5,07 e variância explicada = 18,78 %), afetos relativos à política (7 itens, cargas fatoriais entre 0,41 e 0,58, alfa = 0,72, eigenvalue = 3,17 e variância explicada = 11,73 %) e intenções de comportamento político (2 itens, cargas fatoriais entre 0,70 e 0,72, alfa = 0,80, eigenvalue = 1,8 e variância explicada = 6,8 %). Conclui-se que os resultados fortalecem a estrutura fatorial original da escala e mostram sua utilidade para a identificação de atitudes sociais ante comportamentos políticos.El objetivo de la presente investigación fue presentar las pruebas de confiabilidad y validez de una escala brasileña para medir las actitudes políticas de los estudiantes universitarios brasileños ante su comportamiento político. El estudio contó con una muestra nacional (N = 445) de estudiantes brasileños de diferentes Estados. Los resultados indicaron una estructura empírica sustentable (KMO = .81), con indicadores psicométricos que se consideran adecuados para la medición de las actitudes políticas. Específicamente, se identificaron tres factores empíricos: nivel de conocimiento sobre la política (15 ítems, cargas factoriales entre .31 y .82, alfa = .82, eigenvalue = 5.07 y varianza explicada = 18.78 %), sentimientos acerca de la política (7 ítems, factoriales de .41 y .58, alfa = .72, eigenvalue = 3.17 y varianza explicada = 11.73 °/o) e intenciones del comportamiento político (2 ítems, factoriales de .70 y .72, alfa = .80, eigenvalue = 1.8 y varianza explicada = 6.8 %). Se llegó a la conclusión de que los resultados apoyan la estructura factorial original de la escala y muestran su utilidad en la identificación de las actitudes sociales ante la conducta política.The objective of this study was to present the validity and reliability evidences of a Brazilian scale to measure the political attitudes of Brazilian higher education students regarding their political behavior. The study had a nationwide sample (N = 445), with Brazilian students from different states. The results indicated a sustainable empirical structure (KMO = 0.81), with psychometric indicators considered adequate to the measurement of political attitudes. Three empirical factors were identified: degree of political knowledge (15 items, factorial loads between 0.31 and 0.82, alpha = 0.82, eigenvalue = 5.07 and explained variance = 18.78%), feelings about politics (7 items, factorial loads between 0.41 and 0.58, alpha = 0.72, eigenvalue = 3.17 and explained variance = 11.73%) and intentions of political behavior (2 items, factorial loads between 0, 70 and 0.72, alpha = 0.80, eigenvalue = 1.8 and explained variance = 6.8%). It is concluded that the results strengthen the original factorial structure of the scale and show its utility for the identification of social attitudes regarding political behaviors