WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as: inspection, confirmation, documentation etc. Audit evidence is used to determine whether thefinancial statements present the economic reality of transactions and if they faithfully reflect thefinancial position of the company. To achieve a reasonable assurance, the auditor should gathersufficient and high quality audit evidence so that the view expressed in the report of the independentauditor should be based on a credible and relevant background.audit evidence, audit procedures, professional judgment, reasonable assurance.

EVALUATING TEACHING PERFORMANCE. FROM THEORY TO PRACTICE USING STATISTICAL TOOLS

The teaching performance is influenced firstly by the quality of the educational system. The universities are trying to raise the expectations regarding the methods used for evaluating the teaching quality. In order for the results to be as much as credible the evaluation must defer to the existing theory and to follow the standardized procedures, starting from some basic principles. The most used framework is represented by the 3P model which contains three parts: 1. The input (factors that come under the students and the professor) 2. The learning process (activities focused on learning, teaching methods, practical ability, individual study) 3. The outcome (the output of the learning process).This study presents some results of a questionnaire based on the existing economic theory and applied to a sample of master business students from Romania. The students were asked to give grades from 1 to 5 to several aspects related to the educational process. These aspects took into consideration the following: if the didactic activity was interesting for the students/ the relationship between the objectives of the course and the activity evolved/ the clarity of the presentations/ the degree of studentsï¿1/2 participation required by the teacher/ the methods and materials used/ the availability of the teacher. The average grade is 4.39, indicating a very high level of satisfaction, taking into account that the grades ranged from 1 to 5. For 50% of the students, the average grade was below 4.53, while for the other half it was above the specified value. But one has to see the value returned for the majority of the students. The mode equals 5, meaning that most of the students involved in the analyzed programme are extremely satisfied with the quality of the educational process. With a significance value Sig. = 0.004higher education, teaching quality

Novel non-local behaviour of quasi-3D Wide Quantum Wells

We investigate the high magnetic field regime of wide quantum wells (WQW) for the case of a many valley host semiconductor. The complete system is described within a modified Landauer-Buettiker formalism and we demonstrate that a parallel contribution of two electron systems in different valleys of the band structure can lead to an edge channel related non-local behaviour even in the 3D-regime. From the obtained general result we derive also a simplified model which applies for the case of much different dissipation. It represents the most dissipative system by an Ohmic resistor network and the less dissipative system by an EC-system.Comment: postscript file including 3 figs, 4 page

On Time-Bandwidth Product of Multi-Soliton Pulses

Multi-soliton pulses are potential candidates for fiber optical transmission where the information is modulated and recovered in the so-called nonlinear Fourier domain. While this is an elegant technique to account for the channel nonlinearity, the obtained spectral efficiency, so far, is not competitive with the classic Nyquist-based schemes. In this paper, we study the evolution of the time-bandwidth product of multi-solitons as they propagate along the optical fiber. For second and third order soliton pulses, we numerically optimize the pulse shapes to achieve the smallest time-bandwidth product when the phase of the spectral amplitudes is used for modulation. Moreover, we analytically estimate the pulse-duration and bandwidth of multi-solitons in some practically important cases. Those estimations enable us to approximate the time-bandwidth product for higher order solitons.Comment: Accepted for ISIT 201

Thermodynamic Properties of Dodecamethylpentasiloxane, Tetradecamethylhexasiloxane, and Decamethylcyclopentasiloxane

The Supporting Information is available free of charge on the ACS Publications website at https://pubs.acs.org/doi/abs/10.1021/acs.iecr.9b00608Siloxanes are widely used in the chemical industry and in process and power engineering. For example, they are used as working fluids of organic Rankine cycle power plants since 20 years ago. For the process design and optimization, thermodynamic properties, such as enthalpy, entropy, speed of sound, density, and vapor–liquid equilibrium, are required. While the properties of short-chained siloxanes, such as hexamethyldisiloxane (MM) or octamethylcyclotetrasiloxane (D4), have already been investigated comprehensively, information on thermophysical properties of higher order siloxanes is limited. Therefore, measurements on density and speed of sound in the liquid state of dodecamethylpentasiloxane (MD3M), tetradecamethylhexasiloxane (MD4M), and decamethylcyclopentasiloxane (D5) are presented here. On the basis of these measurements and other experimental data from the literature, new fundamental equations of state were developed for these three fluids. The equations are based on the Helmholtz energy and, thus, allow for the calculation of any thermodynamic state property by means of derivatives with respect to the natural variables, namely temperature and density. The obtained models also feature a correct extrapolation behavior in regions where no data are available in order to ensure the applicability of the equations to mixture models in the future. On the basis of the present equations of state and recently published equations for other siloxanes, the possibility of the siloxanes belonging to the group of Bethe–Zel’dovich–Thompson fluids is also investigated

Content Analysis Of Applied Learning From High FIdelity Patient Simulation Orientation to Critical Care

The Institute of Medicine (IOM) reported that over 98,000 deaths occur in hospitals from medical errors in the United States. In a follow-up IOM report, it was noted that nurses have a direct impact on patient morbidity and mortality and are often the last line of defense for patient safety. The challenge for nurse educators in hospitals is to ensure that as newly licensed nurses enter the workforce, orientation outcomes reflect acquisition of knowledge and skills, which are applied in practice. When newly licensed registered nurses are hired into critical care units, this puts them in a position where they have to learn basic competencies as well as the specialized practice of critical care. One teaching strategy adopted in acute care hospitals is use of high fidelity patient simulation as a way to address the competency gap of these nurses and improve patient safety and outcomes. However, little is known about the practice application of the skills and knowledge used by nurses who complete such orientation. This qualitative exploratory study analyzed newly licensed nurses\u27 description of knowledge and skills used in critical care practice following critical care orientation using high fidelity patient simulation. Data collection consisted of individual, semi-structured, guided interviews based on the Nursing Education Simulation Framework. A sample of 8 registered nurses participated in the interview and completion of a demographic questionnaire. Content analysis was performed using Krippendorf technique. The 8 themes that emerged are consistent with previous research studies that point to the steep learning curve faced by newly licensed nurses in critical care. Implications for nursing practice include expanding high fidelity simulation to specialty practice, developing interdisciplinary orientation and to proactively address the continued experience of culture shock