955 research outputs found

    INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM – AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL

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    The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) iInformation, Communication, COSO model, CoCo model, Romanian framework

    MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS

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    The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audivalue added, internal audit’s effectiveness, qualitative methods, quantitative methods, balanced scorecard

    Karakterizacija strukture materijala kočionog diska

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    Kočioni disk predstavlja jedan od najvažnijih dijelova automobila sa stajališta sigurnosti. Stoga se na sastav i strukturu materijala od kojih su diskovi izrađeni postavljaju strogi zahtjevi. U ovom radu potrebno je napraviti kvalitativnu i kvantitativnu analizu mikrostrukture materijala diska, te ispitivanje osnovnih mehaničkih svojstava. U eksperimentalnom dijelu rada potrebno je nabaviti korišteni disk, izrezati dijelove diska za analizu, te napraviti i analizirati strukturu materijala na karakterističnim mjestima. Također je potrebno ispitati i osnovna mehanička svojstva analiziranog diska na unaprijed definiranim mjestima. Dobivene rezultate laboratorijskih ispitivanja potrebno je obraditi i na temelju njih donijeti određene zaključke. U radu je potrebno navesti korištenu literaturu i eventualno dobivenu pomoć

    From demon to god : the evolution of the vampire in literature.

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    Includes bibliographical references.Vampires may be centuries-old mythological creatures, but depictions thereof abound in our modern society in literature, film, and television. The prevalence of the vampire is related to its enormous symbolic power to reflect socio-cultural conditions of society at the time of its creation, which not only determines how the vampire figure has changed within modern literary history, but also makes it possible to pinpoint certain social conditions influencing this change. The aspects of religion and capitalism, and, directly associated with this, consumerism, emerge as particularly relevant when analysing the changes of the fictional vampire, as they are both effective measures of socio-cultural circumstances and have been associated with the vampire figure - in terms of its creation, nature, and specific characteristics - in the history of mythology and literature. It is through tracing the themes of religion and capitalism within primary vampire texts at key moments in history that a greater understanding of how and why the vampire figure has changed may be gained

    Using cancer risk algorithms to improve risk estimates and referral decisions

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    Background: Cancer risk algorithms were introduced to clinical practice in the last decade, but they remain underused. We investigated whether General Practitioners (GPs) change their referral decisions in response to an unnamed algorithm, if decisions improve, and if changing decisions depends on having information about the algorithm and on whether GPs overestimated or underestimated risk. Methods: 157 UK GPs were presented with 20 vignettes describing patients with possible colorectal cancer symptoms. GPs gave their risk estimates and inclination to refer. They then saw the risk score of an unnamed algorithm and could update their responses. Half of the sample was given information about the algorithm’s derivation, validation, and accuracy. At the end, we measured their algorithm disposition. We analysed the data using multilevel regressions with random intercepts by GP and vignette. Results: We find that, after receiving the algorithm’s estimate, GPs’ inclination to refer changes 26% of the time and their decisions switch entirely 3% of the time. Decisions become more consistent with the NICE 3% referral threshold (OR 1.45 [1.27, 1.65], p < .001). The algorithm’s impact is greatest when GPs have underestimated risk. Information about the algorithm does not have a discernible effect on decisions but it results in a more positive GP disposition towards the algorithm. GPs’ risk estimates become better calibrated over time, i.e., move closer to the algorithm. Conclusions: Cancer risk algorithms have the potential to improve cancer referral decisions. Their use as learning tools to improve risk estimates is promising and should be further investigated

    SADDLE GALL MIDGE Haplodiplosis marginata (von Roser)

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    Tijekom proljeća 2018. godine na području Koprivničko‐križevačke županije zabilježena su na pojedinim parcelama oštećenja usjeva ozime pšenice (Triticum aestivum L.) od sedlaste mušice šiškarice Haplodiplosis marginata (von Roser) (Diptera: Cecidomyiidae). U radu je ukratko opisan štetnik, njegova rasprostranjenost, životni ciklus i mjere zaštite. Trenutno u Republici Hrvatskoj ne postoji pripravak registriran za suzbijanje ovog štetnika pa su preventivne mjere i monitoring od velike važnosti.During the spring of 2018 in the area of Koprivnica ‐ Križevci County, larger damages of winter wheat crops (Triticum aestivum L.) were observed on saddle gall midge Haplodiplosis marginata (von Roser) (Diptera: Cecidomyiidae). The paper describes briefly the pest, its distribution, life cycle and Protection measures. At present there is no preparat in the Republic of Croatia registered for the suppression of this pest, so preventive measures and monitoring are of great importance

    Life Predicted in a Probabilistic Design Space for Brittle Materials With Transient Loads

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    Analytical techniques have progressively become more sophisticated, and now we can consider the probabilistic nature of the entire space of random input variables on the lifetime reliability of brittle structures. This was demonstrated with NASA s CARES/Life (Ceramic Analysis and Reliability Evaluation of Structures/Life) code combined with the commercially available ANSYS/Probabilistic Design System (ANSYS/PDS), a probabilistic analysis tool that is an integral part of the ANSYS finite-element analysis program. ANSYS/PDS allows probabilistic loads, component geometry, and material properties to be considered in the finite-element analysis. CARES/Life predicts the time dependent probability of failure of brittle material structures under generalized thermomechanical loading--such as that found in a turbine engine hot-section. Glenn researchers coupled ANSYS/PDS with CARES/Life to assess the effects of the stochastic variables of component geometry, loading, and material properties on the predicted life of the component for fully transient thermomechanical loading and cyclic loading
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