Internal Audit Around the World: A Perspective on Global Regions

The Institute of Internal Auditors’ (II A’s) Global Internal Audit Common Body of Knowledge (CBOK) Survey is conducted every few years and the results help to identify the continuous development of the profession of internal auditing around the world. The survey also highlights the different practices, attributes, and internal and external factors (such as social, political, environmental, and economic) that are shaping the worldwide profession. This research report provides an in-depth analysis of the factors and rationale behind the development of the profession and seeks to identify opportunities for the transfer of success stories to the rest of the internal audit community. To perform the analysis, the researchers initially analyzed the 2010 CBOK results, comparing the data for each region. Where the 2010 and 2006 survey questions were comparable, a temporal comparison was conducted to analyze those trends. As explained in chapter 1, our in-depth analysis is based on interviews with members of the internal audit profession as well as chairs and members of audit committees in seven geographical areas: Africa, Asia-Pacific, Eastern Europe and Central Asia, Latin Americaand Canada, and Western Europe

The type and frequency of interactions that occur between staff and children outside in Early Years Foundation Stage settings during a fixed playtime period when there are tricycles available

This study reports on an investigation into adult and child interactions observed in the outdoor play environment in four Local Authority early years foundation stage settings in England. In this instance the common two features across the settings were the presence of tricycles and a timetabled outdoor play period. In total, across the four schools, there were 204 children. The study aimed to gain an understanding of the nature of the dialogues between staff and children, that is, the types of exchange that occurred when either the child approached an adult or the adult approached a child. The most frequent type of utterance was also analysed. The study concludes that adults in these settings spoke more than children and the greatest type of utterance was that of the adult about domestic matters. When the child initiated the conversation there were more extended child utterances than domestic utterances. This may suggest that children wish to be involved in conversations of depth and meaning and that staff need to become aware of how to develop this conversational language with children

Counting function fluctuations and extreme value threshold in multifractal patterns: the case study of an ideal 1/f1/f noise

To understand the sample-to-sample fluctuations in disorder-generated multifractal patterns we investigate analytically as well as numerically the statistics of high values of the simplest model - the ideal periodic $1/f$ Gaussian noise. By employing the thermodynamic formalism we predict the characteristic scale and the precise scaling form of the distribution of number of points above a given level. We demonstrate that the powerlaw forward tail of the probability density, with exponent controlled by the level, results in an important difference between the mean and the typical values of the counting function. This can be further used to determine the typical threshold $x_m$ of extreme values in the pattern which turns out to be given by $x_m^{(typ)}=2-c\ln{\ln{M}}/\ln{M}$ with $c=3/2$. Such observation provides a rather compelling explanation of the mechanism behind universality of $c$. Revealed mechanisms are conjectured to retain their qualitative validity for a broad class of disorder-generated multifractal fields. In particular, we predict that the typical value of the maximum $p_{max}$ of intensity is to be given by $-\ln{p_{max}} = \alpha_{-}\ln{M} + \frac{3}{2f'(\alpha_{-})}\ln{\ln{M}} + O(1)$, where $f(\alpha)$ is the corresponding singularity spectrum vanishing at $\alpha=\alpha_{-}>0$. For the $1/f$ noise we also derive exact as well as well-controlled approximate formulas for the mean and the variance of the counting function without recourse to the thermodynamic formalism.Comment: 28 pages; 7 figures, published version with a few misprints corrected, editing done and references adde

Chandra X-ray Observations of the Spiral Galaxy M81

A Chandra X-Ray Observatory ACIS-S imaging observation is used to study the population of X-ray sources in the nearby Sab galaxy M81 (NGC 3031). A total of 177 sources are detected with 124 located within the D25 isophote to a limiting X-ray luminosity of 3e36 ergs/cm2/s. Source positions, count rates, luminosities in the 0.3-8.0 keV band, limiting optical magnitudes, and potential counterpart identifications are tabulated. Spectral and timing analysis of the 36 brightest sources are reported including the low-luminosity active galactic nucleus, SN 1993J, and the Einstein-discovered ultra-luminous X-ray source X6.Comment: 27 pages, 17 figures, 2 tables, submitted to Ap

Patterns of Attachment in Frequently and Infrequently Reading Mother—Child Dyads

FSW - Gezinsopvoeding - Ou