Audits and management control separability to control organization identity.

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control.management control, internal audit, external audit, internal control, environmental economics

Miniaturization of Planar Microwave Devices by Means of Complementary Spiral Resonators (CSRs): Design of Quadrature Phase Shifters

In this work, two compact quadrature phase shifters based on metamaterial transmission lines implemented by means of complementary spiral resonators (CSRs) have been designed, fabricated and measured. The structures consist on Y-junctions with output lines exhibiting 90º phase balance. The reported metamaterial-based devices present a size reduction of 64% and 77% as compared to the conventional one

Broadband Microwave Filters Based on Open Split Ring Resonators (OSRRs) and Open Complementary Split Ring Resonators (OCSRRs): Improved Models and Design Optimization

The paper is focused on the design of broadband bandpass filters at microwave frequencies. The proposed filters are based on a combination of open split ring resonators (OSRRs) and open complementary split ring resonators (OCSRRs) loaded in a host transmission line. Since these resonators (OSRRs and OCSRRs) are electrically small, the resulting filters are compact. As compared to previous papers by the authors on this topic, the main aim and originality of the present paper is to demonstrate that by including a new series inductance in the circuit model of the OCSRR, it is possible to improve the predictions of these filter models and better fit the measured filter responses. Moreover, the parameter extraction method of the new circuit model and an automated filter design technique is introduced and demonstrated. The paper is complemented with the design and comparison of several prototypes

Understanding the Links between Inferring Mental States, Empathy, and Burnout in Medical Contexts

It is generally accepted that empathy should be the basis of patient care. However, this ideal may be unrealistic if healthcare professionals suffer adverse effects when engaging in empathy. The aim of this study is to explore the effect of inferring mental states and different components of empathy (perspective-taking; empathic concern; personal distress) in burnout dimensions (emotional exhaustion; depersonalization; personal accomplishment). A total of 184 healthcare professionals participated in the study (23% male, Mage = 44.60; SD = 10.46). We measured participants’ empathy, the inference of mental states of patients, and burnout. Correlation analyses showed that inferring mental states was positively associated with perspective-taking and with empathic concern, but uncorrelated with personal distress. Furthermore, emotional exhaustion was related to greater levels of personal distress and greater levels of inferences of mental states. Depersonalization was associated with greater levels of personal distress and lower levels of empathic concern. Personal accomplishment was associated with the inference of mental states in patients, lower levels of personal distress, and perspective-taking. These results provide a better understanding of how different components of empathy and mental state inferences may preserve or promote healthcare professionals’ burnout

Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control

Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory case study: the internal audit insufficiency to control alone the organization. The case studied (Total) and the three respondents were chosen relatively to their relevance for our research questions. Results. It could be possible to infer internal audit insufficiency to put alone the organization under control

Split ring resonator-based left-handed coplanar waveguide

In this letter, a planar left-handed propagating medium consisting of a coplanar waveguide (CPW) inductively coupled to split ring resonators (SRR) and periodically loaded with narrow metallic wires is proposed. The wires make the structure behave as a microwave plasma with a negative effective permittivity which covers a broad frequency range. The negative permeability required to achieve left-handed wave propagation is provided by the rings in the vicinity of their resonant frequency. The result is a structure which allows negative wave propagation in a narrow frequency band. The transmission coefficient measured in a fabricated prototype device exhibits very low insertion losses in the pass band and high-frequency selectivity. Since rings are much smaller than signal wavelength at resonance and can be easily tuned, SRR-CPW-based structures are of interest for the design of very compact microwave circuits based on left handedness

Accurate circuit analysis of resonant-type left handed transmission lines with inter-resonator coupling

In this paper, a circuit model for the description of left handed transmission lines based on complementary split rings resonators CSRRs is proposed. As compared to previous models, coupling between adjacent resonators is included in the present work. The conditions that make this coupling significant are discussed. Specifically, it will be shown that it is barely present when circular CSRRs are used to implement the left handed transmission line. However, if the line is loaded with rectangular CSRRs separated by a small distance, inter-resonator coupling is important and it significantly influences the electromagnetic behavior of the structures. It will be also shown that under low or moderate coupling, it is possible to describe the structures by means of a simplified model with modified parameters. Several prototype devices with different CSRR topologies and coupling levels have been fabricated to illustrate the phenomenology associated with these structures and the accuracy of their model descriptions. The results of this work can be of interest for the design of planar microwave circuits based on CSRR left handed lines.Ministerio de Economía y Ciencias de España-TEC2004-04249-C02-01 y TEC2004-04249-C02-02Comisión Europea (Red de Excelencia)-E 500252-2 METAMORPHOS

New method for comparing colour gamuts among printing technologies

The authors have developed a simple method to compare the colour gamuts of different industries (printing, textiles, plastics, etc.) based on representing the reproduced colours in constant lightness L* and hue hab* planes. This method allows the analysis of those aspects related to the comparison between the colour gamuts of different industries and the MacAdam and Pointer limits and also of those aspects related to how the colour solid is filled, whether homogeneously or leaving certain unfilled regions for commercial or design reasons. In particular, the authors have compared the colour gamuts of three printing technologies (electrophotography or laser, inkjet and offset) with the same class of paper and characterisation chart, and in this comparison the laser printer has proved to be the best of three printing devices. On the other hand, the authors have checked that gravure technology is better than the other ones due to the substrate nature used at gravure technology.This research was supported by the Ministerio de Educación y Ciencia (Spain) under grant no. DPI2005-08999-C02-02, and by the Conselleria d’Empresa, Universitat i Ciència of the Generalitat Valenciana (Spain) under grant no. IIARC0/2004/59

Assessment of the colorimetric behaviour of different spectrophotometers

Comunicación presentada en 36th IARIGAI International Research Conference, Stockholm, September 2009.Colour reproduction is based on the ability to communicate colour information accurately. The different instrument manufacturers, models and conditions result in difficult colour communication due to the loose or inexistent inter-instrumental agreement between them. With this study we have tried to develop an application to correct colour instruments by software by applying multidimensional polynomial transformations between pairs of instruments. This application will filter one spectrophotometer measurement, and apply a correcting factor to emulate the colorimetric response of any other spectrophotometer