supervisory expectations relevant to the internal audit function

... own tools to assess the quality of the internal audit function 87 The appointment and replacement of the head of the internal audit function is relevant to the supervisory assessment of the bank ... increase the effectiveness of the internal audit work and making The internal audit function in banks 13 specific recommendations to strengthen the internal audit function, thereby strengthening the ... Overview of the principles .2 A Supervisory expectations relevant to the internal audit function .3 Key features of the internal audit function The internal audit charter...

Ngày tải lên: 06/03/2014, 10:20

... that internal auditors not subordinate their judgement on audit matters to others The internal audit function in banks authority within the bank, thereby enabling internal auditors to carry out their ... function or from the internal audit function to other functional areas of the bank Staff rotations within the internal audit function and staff rotations to and from the internal audit function should ... coordination of the internal audit function with the statutory or external auditor 28 The charter should empower the internal audit function, whenever relevant to the performance of its assignments, to initiate...

Ngày tải lên: 06/03/2014, 10:20

... and peat facies in the direction from the plain to the modern  coastline.  The fourth  sequence  consists of swamp clay, lagoonal clay and peat.  In the direction towards the center of the plain,  each of these sequences appears more and more  ... separating  the overlying  Holocene  aquifer  above  and  the Pleistocene  aquifer below. The thickness of the Pleistocene ‐  Holocene aquiclude varies from 6 m to 11.5 m.  However, due to the action of old river systems,  ... represent  the water  bearing  properties  as  well  as  the quality  of  the groundwater  in  the region.  Therefore,  the important aquifers with good quality corresponds  with  the coarse ...

Ngày tải lên: 28/03/2014, 15:20

... (94.2% on the left and 89.2% on the right side) Regarding the percentage of presence of every slip in the autopsy material, the slip to the fifth rib on both sides always existed The slips to the fourth ... the ITA (the highest muscular attachment is to the 5-th rib) On the left side, in 53.3% the bare area reaches below the second rib and intercostal space; in nearly half of the cases (46.7%) the ... and cut With a bone saw the ribs were cut along the anterior axillary line and the chest plate containing the sternum, the medial part of the upper eight to nine ribs and the surrounding soft tissues...

Ngày tải lên: 10/08/2014, 09:23

... of the airway wall are obtained by placing the tip of the miniprobe onto the airway wall surface Another advantage of FCFM and its miniprobe is the ability to reach and therefore visualize the ... fibre patterns within the airway wall and that these patterns are comparable to those observed by airway histology Therefore, the first aim of the study was to investigate the agreement between ... inserted through the working channel of the bronchoscope and placed on the main carina of the airways Special care was taken to position the miniprobe perpendicularly to the surface of the main carina...

Ngày tải lên: 12/08/2014, 13:22

... into the remote ages of the past, and claim to trace the history of man back to his creation They represent the early national traditions of the Sumerian people, who preceded the Semites as the ... from the north, and though Egyptian armies often fought in the southern coastal plain, they too have battled there when they held the southern country Megiddo, which commands the main pass into the ... mark it off to some extent from the other books of the Hebrew Bible The object of the Pentateuch and the Book of Joshua is to describe in their origin the fundamental institutions of the national...

Ngày tải lên: 29/03/2014, 02:21

... workers were randomly invited into the study, only three declined to enter the study All the male 112 manual workers at the plant were invited to participate (there was only females employed ... of hand-held tools during the day (minutes) Furthermore, they also noted which type of tool was used and what type of work they had done Measurement of tools was done according to ISO standard ... contributed to the manuscript, designed the study, was principal investigator and data collector of the exposure measurements, participated and contributed substantial in the analysis and in the interpretation...

Ngày tải lên: 20/06/2014, 00:20

... function in a semen sample has an ultimate goal: to disclose its potential fertility and, in the long run, to disclose the fertility of the male from whom the sample has been collected [21] The ... 200 spermatozoa were categorized to CAM-stained green (live) and PI-stained red (dead) and the percentage of viable spermatozoa was then calculated Assessment of the fluorescence of the sperm ... Correlations between the results of various laboratory assays therein motility to the male fertility have been reported since 1950s [34] The possibility of computerized measurement of spermatozoa motility...

Ngày tải lên: 12/08/2014, 18:22

... rainfall On the other hand, the extreme Southeast coast is very similar to the West coast of the peninsula (Pendleton 1962) 24 The driest regions of Thailand are found in the Northeast, on the Khorat ... study the Chachoengsao area also is referred to as Northeast, in order to make a distinction between the new cultivation area and the area of the South and East The other aim of this study was to ... in Southeast Asia (Hong 1999) Rubber was first introduced in Asia in 1876, when seeds were first shipped from the Amazonas to the United Kingdom and further to Ceylon and planted there In the following...

Ngày tải lên: 21/02/2014, 04:20

... with the b-galactosidase ORF devoid of the ATG, into the pCaSpeR-bgal vector [22] To generate the CK2btes ÔantisenseÕ construct, the XhoI fragment of the CK2btes cDNA #421 corresponding to the ... any gene substituting the b2-tubulin ORF The regulatory region had been cloned upstream of the mini-white gene in the pCaSpeR4 vector The modification of the vector includes the insertion in its ... the CK2 a subunit [39] The functional homology of the Stellate protein with the CK2 b subunit rises the formal possibility that the Stellate protein may take part in the CK2 regulation Nevertheless,...

Ngày tải lên: 21/02/2014, 15:20

... footprinting of the chromatin assembled at 70 mM salt The primer was located 196 bp upstream of the lac operator L1, hybridizing to the bottom strand, as depicted in the cartoon in the left-hand bottom corner ... because of the asymmetric nature of the operators [35] R3 is a mutant of the lac repressor that binds to the operator only as a dimer Therefore, its binding to the asymmetric operator may result ... represents the R3 footprint over the lac operator Arrowheads and arrows mark the positions of the lac operators The asterisk denotes the position of the hypersensitivity generated due to R3 binding...

Ngày tải lên: 16/03/2014, 10:20

... closely related to them ~id therefore have to associate to them (nouns) become large And that the numbers of associated ideoms or ideom like parases become large, Therefore, the division of categories ... as the most closely related verb in this ease It can generally be said that the more the noun's relation to human becomes closer and the more the level of abstract of the noun becomes lower the ... common to a part of the structure of the categories as in Fig.l, and then find appropriate translation equivalents in detail at the lower level categories (2) To each verb found in the process of the...

Ngày tải lên: 31/03/2014, 17:20

... are focused on the link between the quality of life and the BMI value in the general population [25,26] Therefore, the aim of our research was to assess the association between the BMI value and ... detailing the objectives and methodology of research and consent forms The participants were then asked to give their written informed consent to join the study, and a timetable was agreed with the ... weight status in the Serbian urban population, and the first to use the SF-36 generic assessment scale outside the clinical setting [28,29] We would like to highlight the importance of the application...

Ngày tải lên: 18/06/2014, 19:20

... consultation with the other authors the study, analyzed the data and drafted the manuscript, JFN contributed to the concept and design and statistical analysis of the data, IS collected the data, BL ... by the question, "Is there any risk that you might lose your current job in the near future?" The score ranged from (yes, absolutely) to (no, very unlikely) and responses were dichotomized into ... occupations to prevent further deterioration, allow their continued presence in the workforce, and thereby prevent permanent disability pensioning Somewhat unexpectedly, and in contrast to other studies...

Ngày tải lên: 20/06/2014, 00:20

... have to let them grow up to a certain age They will have to be told when they have a sense of understanding and wisdom giving such information to a child can be fatal to him and at that moment, then, ... Why would they hide the name of my illness from me? If they become aware that they suffer from that disease during their participation, this will make them feel uneasy They will say to themselves, ... explained: There are very alert children who no longer want to take medicines when they are in good health They ask a lot of questions, so the parents look for how to get them to take the medicines...

Ngày tải lên: 20/06/2014, 08:20

... acuity, diagnosis, treatments, etc There is no limitation to access them, outside their availability The role of optometrists is very low, almost inexistent Therefore, the ophthalmologist density could ... them (7.5%) refused to participate The three most frequent reasons for refusal were lack of time (22.7%), the non-compulsory character of the INSEE survey (10.7%), and lack of staff to help the ... extrapolating data to the entire population were estimated by INSEE from the 1999 national census These weights were applied to the Everyday Life and Health survey of impairment severity, refusal to participate...

Ngày tải lên: 20/06/2014, 15:20

... characteristics; however in the genetic counseling setting it is interesting to analyze them together since they are very similar with regard to the risk they are living with, they share some common ... the study and the editing of the article BR contributed to shaping of the article and the editing of the article GEE contributed to the statistical analyses and the editing of the manuscripts ... obtained from the medical records Information about the study and a consent form was mailed to the patient together with the questionnaire 2-4 weeks before the genetic counseling The participants...

Ngày tải lên: 20/06/2014, 15:20

... are focused on the link between the quality of life and the BMI value in the general population [25,26] Therefore, the aim of our research was to assess the association between the BMI value and ... detailing the objectives and methodology of research and consent forms The participants were then asked to give their written informed consent to join the study, and a timetable was agreed with the ... weight status in the Serbian urban population, and the first to use the SF-36 generic assessment scale outside the clinical setting [28,29] We would like to highlight the importance of the application...

Ngày tải lên: 20/06/2014, 16:20

Ngày tải lên: 05/08/2014, 10:20

... thinning The intensity of thinning was set to account for 15–10% of the basal area during the first half of the rotation period (up to the age of 50 years) and for 10–6% of the basal area in the second ... in the stands can strongly influence observed growth responses (Sabaté et al 2002) Therefore, the objective of the present study was to find out answers to the following questions: (1) What was the ... characterised the whole vegetation period F3 = total precipitation from February o June total precipitation from April to June total precipitation from April totJune average temperaturefrom April totoJune...

Ngày tải lên: 07/08/2014, 10:21