497 research outputs found

    Youth Justice and Education: A Typology of Educational Approaches to the Resocialisation of Young Offenders in Spain

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    The Young Offenders Act that entered Spanish law in 2000 represents a significant attempt to place personalised educational programmes for young people with social/criminal problems at the centre of policy and practice. This paper examines the teams and educational programmes designed to manage and implement the goal of ?re-socialisation? enshrined in the Act. This paper focuses on an analytical typology of the educational styles used at young offenders institutions in Spain. The analysis highlights the differences between styles in relation to the key underlying objectives of social reorientation and citizen empowerment. The wide range of models experimented with in different Spanish regions has great relevance to youth justice systems in other countries. For example, the typology we put forward has concrete implications for recent developments in England, in the light of moves towards establishing a national network of ?Secure Colleges? for convicted young people

    The parametric transformer

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    Although parametric devices have been known for many years, very little attention had been paid to the possibilities of exploiting the principles involved for low frequency power conversion purposes, until tfie recent advent of the parametric transformer. The theory of this device is developed in the thesis, and the unusual performance characteristics are explained. Possible application areas are discussed, for an assessment of the future potential of the device as a power-control element. The operation of the parametric transformer is considered initially on the basis of the Mathieu-Hill equations. The stability chart for these equations is extensively used to permit graphical interpretation of the behaviour and characteristics. As no complete theory exists for non-linear systems with time-varying parameters, other analytical methods are also considered, although since all of these regard the device as a parametric oscillator they throw little light an the inherent transformer action. By considering the parametric-transformer as a conventional saturable reactor with a capacitor connected across the load winding and the control winding driven from an alternating source, it can be placed within the perspective of non-linear magnetic devices already known. Many possible magnetic constructions with parallel and/or orthogonal flux. interactions are investigated, with special attention paid to the bridged magnetic core analogue of the two-C-core construction. The illustration of parametric coupling as a result of flux interaction in saturable reactor devices leads to a derivation of the overall equations directly from the physical system. The functions representing the magnetic structure of the parametric transformer are first evaluated graphically, ard using various analytical representations of the B/H curve their explicit expressions are then formulated for different magnetic configurations. The introduction into the study of the concept of a relative magnetisation curve is invaluable in explaining the current waveforms and many other aspects of the device. A mathematical model is established for the parametric transformer and the system equations are solved numerically by a digital computer. The voltage and current waveforms and performance characteristics are demonstrated, and the correctness of the theory is ascertained by comparison with experimental results. Based on considerations of losses and efficiency, the advantages and disadvantages of parametric transformers are discussed. Possible applications in such areas as power supplies, inverters and converters are viewed and examples are given

    A short proof of a matrix decomposition with applications

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    We give a very short proof of the main result of J. Benitez, A new decomposition for square matrices, Electron. J. Linear Algebra 20 (2010) 207-225. Also, we present some consequences of this result. (C) 2012 Elsevier Inc. All rights reserved.The first author is supported by Work funded by Vicerrectorado de Investigacion U.P.V. PAID 06-2010-2285. The second author is supported by the National Natural Science Foundation of China (11061005), the Ministry of Education Science and Grants (HCIC201103) of Guangxi Key Laboratory of Hybrid Computational and IC Design Analysis Open Fund.Benítez López, J.; Liu, X. (2013). A short proof of a matrix decomposition with applications. Linear Algebra and its Applications. 438(3):1398-1414. https://doi.org/10.1016/j.laa.2012.10.002S13981414438

    A Solid Pseudopapillary Tumour Arising from Mesocolon without Ectopic Pancreas

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    A solid pseudopapillary tumour (SPT) is an uncommon pancreatic tumour. Very rarely it has also been described outside the pancreas, usually arising from heterotopic pancreatic tissue. In this paper, we described a case arising from the transverse mesocolon without heterotopic pancreatic tissue in an 18-year-old girl

    Interaction of External Audit and Internal Control Within the Scope of Auditing Standards

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    Bağımsız denetim ve iç kontrol kavramları arasında önemli bir etkileşim olduğu düşünülmektedir. Bu çalışmada ilgili etkileşim; risk odaklı bağımsız denetim süreci takip edilerek, Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından yayınlanan Bağımsız Denetim Standartları kapsamında ortaya konmaya çalışılmıştır. Çalışmada; nitel araştırma yaklaşımlarından içerik analizi yöntemi benimsenmiş olup, iç kontrol ve iç denetim kavramlarını ele alan bağımsız denetim standartları ve ilgili hükümleri detaylı olarak incelenmiştir. Yapılan incelemeler sonucunda, risk odaklı bağımsız denetim sürecinin özellikle ilk iki aşaması olan risk değerlendirme ve riske karşılık verme aşamalarında etkileşimin yoğunluk kazandığı görülmektedir. Üst yönetimin iç kontrollere ilişkin sorumluluğu, yönetim ile kurulacak iletişim, iç denetim fonksiyonundan faydalanılması, önemli yanlışlık, hile riskleri ve iç kontrol yapısının değerlendirilmesi, iç kontrol sistemlerinin kurulması, prosedürlerin ve kontrollerin oluşturulması ve raporlamaya etkisi, iç kontrollerin etkinliğinin ve yeterliliğinin değerlendirilmesi, iç kontrol eksikliklerinin ve ihlallerinin belirlenmesi ve giderilmesi gibi önemli etkileşim konuları tespit edilmiştir.It is thought that there is an essential interaction between the concepts of external audit and internal control. The relevant interaction in this study; risk-focused external auditing process was followed and tried to be set forth within the scope of Auditing Standards published by Turkish Public Oversight Accounting and Auditing Standards Authortiy. In the study; content analysis method, one of the qualitative research approaches, has been adopted, and the auditing standards and related provisions addressing the concepts of internal control and internal audit have been examined in detail. As a result of the examinations made, it is observed that the interaction is intensified especially in the first two stages of the risk-focused external audit process which are called risk assessment and response to risk. Important interaction issuees have beenidentifed such as; senior management's responsibilities related to internal controls, communication with management, utilizing the internal audit function, evaluate to the material misstatement and fraud risks and internal control structure, establishing internal control systems, establishing procedures and controls and their impact on reporting, evaluation of the effectiveness and adequacy of internal controls, identifying and remedying deficiencies and violations

    Esterase variation in Turkish white-toothed shrews (Crocidura): Record of a trimeric esterase

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    This study focuses on esterase variation of the genus Crocidura in Turkey. A total of 248 white-toothed shrews were analyzed by means of cellulose acetate gel electrophoresis. Liver tissue and alfa naphthyl acetate were used to investigate esterase variation in Turkish white-toothed shrews. A different esterase banding pattern was found in one Crocidura individual. This phenotype had four anodally migrated bands on cellulose acetate gel. The Crocidura individual displaying the given phenotype was identified as Crocidura suaveolens. The different esterase banding pattern observed in this study is considered to be a result of the trimeric structure of esterase in the lesser white-toothed shrew (Crocidura suaveolens)
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