Search results for "Context"

Internal Public Audit in the Financial Crisis Context

2013

Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.

"Desde la teoría y para la acción": la Transición en los artículos de José Vidal-Beneyto publicados en El País (1976-1996)

2015

2021

Abstract. The formation of ice in clouds is an important processes in mixed-phase and ice-phase clouds. Yet, the representation of ice formation in numerical models is highly uncertain. In the last decade, several new parameterizations for heterogeneous freezing have been proposed. However, it is currently unclear what the effect of choosing one parameterization over another is in the context of numerical weather prediction. We conducted high-resolution simulations (Δx=250 m) of moderately deep convective clouds (cloud top ∼-18 ∘C) over the southwestern United Kingdom using several formulations of ice formation and compared the resulting changes in cloud field properties to the spread of an…

Influence of Skin Depth on Convective Heat Transfer in Induction Heating

2017

International audience; We investigate convection driven by induction heating of a horizontal fluid layer using direct numerical simulations (DNS). This problem is of particular interest in the context of nuclear severe accident mastering. In a real severe accident, the molten core is subjected to homogeneous internal sources resulting from nuclear disintegrations. This situation is mimicked in the laboratory using induction heating as the internal source. In induction heating, however, heat sources are localized in the skin layer. Consequently, this concentration of heat may modify the flow and wall heat transfer compared to the case of homogeneous internal sources. DNS are carried out for…

Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local

2018

[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…

Classification of cat ganglion retinal cells and implications for shape-function relationship

2002

This article presents a quantitative approach to ganglion cell classification by considering combinations of several geometrical features including fractal dimension, symmetry, diameter, eccentricity and convex hull. Special attention is given to moment and symmetry-based features. Several combinations of such features are fed to two clustering methods (Ward's hierarchical scheme and K-Means) and the respectively obtained classifications are compared. The results indicate the superiority of some features, also suggesting possible biological implications.

From canon to chaos management: blogging as a learning tool in a modern Finnish literature course

2015

This article is based on the teaching experiment implemented in summer 2013 in a modern Finnish literature course organised by the Centre for International Mobility (CIMO) and the University of Jyvaskyla Language Centre. In order to break away from the traditional conception of literature and text, students’ independent blogging was chosen as the final course assignment instead of a traditional final project. Our aim has been to determine what blogging as an activity can add to second-language learning (i.e. learning the language in a country where it is spoken as a native language) in the context of modern Finnish literature. Our special interest is how new learning environments and approa…

E‐learning in a university interdisciplinary and bilingual context

2008

PurposeThe purpose of this paper is to discuss the use of virtual learning environments in multicultural higher education of two different subjects: foreign language and marketing.Design/methodology/approachThe paper describes the aims, development and results of an interdisciplinary collaboration project was held between two European universities through a webCT system, where students had to work on linguistic aspects and economic and management topics.FindingsUnivariate analysis shows students to have a great interest in the project. Different multivariate techniques determine a strong positive relationship between students' participation, implication and motivation in the project and the…

Exploring Realistic Mathematics Education in a Flipped Classroom Context at the Tertiary Level

2020

AbstractFlipped classroom (FC) pedagogical frameworks have recently gained considerable popularity, especially at secondary school levels. However, there are rich opportunities to explore FC at tertiary levels, but progress on the area requires instructors’ attention to well-designed tasks for students’ collaborative learning. Realistic Mathematics Education (RME) provides a foundation for the development of such tasks. This article advances research on the role of task design in a FC context by considering how RME heuristics may be developed to include the out-of-class phase, where students prepare for in-class work with videos. This adaption, named flipped RME classroom design, is explore…

Sharing and constructing perspectives in web-based conferencing

2006

Abstract This study investigates the quality and nature of virtual interaction in a higher education context. The study aims to find out variables that mediate virtual interaction, particularly the emerging processes of sharing and constructing perspectives in web-based conferencing. The purpose of this paper is to report the results on different levels of web-based discussions with parallel findings on the amount of sharing perspectives. The findings of two empirical studies are compared, and thereby also the impact of the pedagogical model designed between these two studies is evaluated. Possible explanations for why some discussions reach higher levels and include more perspective sharin…