Готові списки джерел за темами / VFM audit

Добірка наукової літератури з теми "VFM audit"

Автор: Grafiati

Опубліковано: 10 грудня 2022

Оновлено: 28 січня 2023

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Статті в журналах з теми "VFM audit"

ROBERTS, SIMON, and CHRISTOPHER POLLITT. "AUDIT OR EVALUATION? A NATIONAL AUDIT OFFICE VFM STUDY." Public Administration 72, no. 4 (December 1994): 527–49. http://dx.doi.org/10.1111/j.1467-9299.1994.tb00807.x.

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Bowerman, Mary. "THE NATIONAL AUDIT OFFICE AND THE AUDIT COMMISSION: CO-OPERATION IN AREAS WHERE THEIR VFM RESPONSIBILITIES INTERFACE." Financial Accountability and Management 10, no. 1 (February 1994): 47–64. http://dx.doi.org/10.1111/j.1468-0408.1994.tb00004.x.

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Benamraoui, Abdelhafid, Yousef Ali Alwardat, and Yusuf Karbhari. "The UK public sector VfM audit expectations gap: evidence from the informed groups." International Journal of Accounting, Auditing and Performance Evaluation 18, no. 1 (2022): 61. http://dx.doi.org/10.1504/ijaape.2022.10047972.

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Adi, Sana, and Patrice Dutil. "Searching for strategy: Value for Money (VFM) audit choice in the new public management era." Canadian Public Administration 61, no. 1 (March 2018): 91–108. http://dx.doi.org/10.1111/capa.12254.

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Morin, Danielle, and Mouna Hazgui. "We are much more than watchdogs:." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 568–89. http://dx.doi.org/10.1108/jaoc-08-2015-0063.

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Purpose Three decades ago, the National Audit Office (NAO) in the UK acquired the powers to evaluate the extent that the British Administration was managed with economy, efficiency and effectiveness. The NAO has since adopted a dual mission: to help Parliament hold government to account and to improve public service. This study aims to investigate value-for-money (VFM) auditors’ internalisation of a dual organisational identity: “obstructive” actions as representatives of a Supreme Audit Institution (SAI) and “enabling good practice”, induced by a will stated in the mission that the NAO authorities have adopted. Design/methodology/approach The organisational identity held and promoted by VFM auditors working at the NAO was explored in this research project. The authors specifically examined the understanding of those who claim to be serving both Parliament and organisations audited in their quest for performance improvement. The authors prompted the auditors to explain how they manage to reconcile these seemingly incompatible roles, namely, that of guardians and watchdogs who must publicly report gaps noted and that of assistants in government’s learning process. To this end, the authors conducted a field study at the NAO in September 2012 during which 21 auditors were interviewed individually and as part of two discussion groups. Findings The findings indicate that the auditors interviewed do not perceive a dichotomy in NAO’s double mission, which they believe to be congruent with their audience’s expectations. They draw meaning and usefulness from their role of monitoring the Administration if they believe they have contributed to improve public affairs management. In their view, the singular role of guardian no longer suffices. The authors conclude that VFM auditors’ recently acquired identity of “moderniser” reflects a self-efficacy expectation that prevents them from recognising the apparent paradox within their dual identity and that lets them fantasise about their real influence on the Administration. Research limitations/implications Admittedly, the limited number of auditors interviewed and who took part in discussion groups is not conducive to generalisation of the conclusions to all auditors in the NAO or to other SAIs. However, although modest in number, the auditor respondents have accumulated many years of VFM audit practice and have contributed to the production of many reports. The respondents could therefore rightfully speak of their work as VFM auditors and as representatives of an institution such as the NAO. Practical implications This study contributes to the debates about the place and role of SAIs in the control environment of Administrations. By soliciting testimonials from the actors working within the NAO, the authors could thus question certain a priori assumptions held by stakeholders in the political and administrative world for whom auditors are mere “watchdogs” of Administrations, and nothing more. Originality/value The dual mission that the NAO has adopted (similar to many other SAIs) has been formally and publicly stated. It was therefore worth investigating how experienced auditors such as those interviewed had internalised this mission. The authors argue that this dual mission, perhaps inspired by the managerialist culture that has shaped changes to the British Administration (and many other occidental Administrations) since the early 1980s and that is seemingly encouraged by Government, twists the legislator’s intentions, which are to consider SAIs’ auditors as guardians and watchdogs of Administrations, not as agents of change and improvement.

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Marvis Ndu, Okolo, Irem Earnest Nnaemeka, and Ugwuoke Chinonso. J. "Value for Money (VFM) Audit and Public Sector Performance in Afikpo North Local Government Area of Ebonyi State, Nigeria." International Journal of Public Policy and Administration Research 6, no. 2 (2019): 147–56. http://dx.doi.org/10.18488/journal.74.2019.62.147.156.

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Demirag, Istemi, Cemil Eren Fırtın, and Ebru Tekin Bilbil. "Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey." Journal of Public Budgeting, Accounting & Financial Management 32, no. 5 (October 29, 2020): 889–901. http://dx.doi.org/10.1108/jpbafm-07-2020-0097.

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PurposeThis paper explores the role of the COVID-19 pandemic in the financial and parliamentary accountability mechanisms of public-private partnership (PPP) “City Hospitals” in Turkey. Diverse and changing accountability mechanisms are explored regarding budgetary, affordability and emotions during the COVID-19 pandemic.Design/methodology/approachThis is a case study of City Hospitals in Turkey. Empirical data are collected and analyzed qualitatively from publicly available government and related sources, Turkish National Audit reports (Sayistay), strategic healthcare investment plans, relevant laws, decrees and NGO reports and news articles.FindingsExisting accountability mechanisms for arranging and/or delivering value-for-money (VfM) in Turkish PPP hospitals are weak. This provided policy makers with more flexibility to manage expectations of its citizens in dealing with COVID-19 pandemic. Political decision makers, through PPPs, created political capital for themselves by engaging in emotional accountability at the expense of better financial and parliamentary accountability.Originality/valueThis article contributes to the literature by articulating how roles of accountability change in crisis and introduces the concept of emotional accountability during a period of heavy infrastructure investments in City Hospitals in Turkey.

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Geerdink, Thijs H., Dorien A. Salentijn, Kristin A. de Vries, Philou C. W. Noordman, Johanna M. van Dongen, Robert Haverlag, J. Carel Goslings, and Ruben N. van Veen. "Optimizing orthopedic trauma care delivery during the COVID-19 pandemic. A closed-loop audit of implementing a virtual fracture clinic and fast-track pathway in a Dutch level 2 trauma center." Trauma Surgery & Acute Care Open 6, no. 1 (October 2021): e000691. http://dx.doi.org/10.1136/tsaco-2021-000691.

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BackgroundGuidelines concerning outpatient management of patients during the coronavirus pandemic required minimized face-to-face follow-up and increased remote care. In response, we established a virtual fracture clinic (VFC) review for emergency department (ED) patients with musculoskeletal injuries, meaning patients are reviewed ‘virtually’ the next workday by a multidisciplinary team, instead of routine referral for face-to-face fracture clinic review. Patients wait at home and are contacted afterwards to discuss treatment. Based on VFC review, patients with minor injuries are discharged, while for other patients an extensive treatment plan is documented using injury-specific care pathways. Additionally, we established an ED orthopedic trauma fast-track to reduce waiting time. This study aimed to evaluate the extent to which our workflow supported adherence to national coronavirus-related guidelines and effects on ED waiting time.MethodsA closed-loop audit was performed during two 4-week periods using predefined standards: (1) all eligible ED orthopedic trauma patients are referred for VFC review; (2) reached afterwards; and follow-up is (3) patient initiated, or (4) performed remotely, whenever possible. Total ED waiting time, time to review, time for review, and time after review were assessed during both audit periods and compared with previous measurements.ResultsDuring both audits, the majority of eligible ED patients were referred for VFC review (1st: n=162 (88.0%); 2nd: n=302 (98.4%)), and reached afterwards (1st: 98.1%; 2nd: 99.0%). Of all referred patients, 17.9% and 13.6% were discharged ‘virtually’ during first and second audits, respectively, while 45.0% and 41.1% of scheduled follow-up appointments were remote. Median total ED waiting time was reduced (1st: −36 minutes (p<0.001); 2nd: −33 minutes (p<0.001)). During the second audit, median ED time to review was reduced by −13 minutes (p<0.001), as well as time for review: −10 minutes (p=0.019).DiscussionIn line with national guidelines, our VFC review allowed time-effective review and triage of the majority of ED orthopedic trauma patients, supporting patient-initiated and remote follow-up, whenever possible. ED waiting time was reduced after implementing the VFC review and orthopedic trauma fast-track.Level of evidenceIV.

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Martin-Ucar, A. E., G. K. Chetty, R. Vaughan, and D. A. Waller. "A prospective audit evaluating the role of video-assisted cervical mediastinoscopy (VAM) as a training tool☆." European Journal of Cardio-Thoracic Surgery 26, no. 2 (August 2004): 393–95. http://dx.doi.org/10.1016/j.ejcts.2004.03.009.

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Wibowo, Pramono Mukti, Muhamad Haddin, and Arief Marwanto. "Energy saving analysis of air fan motor in power plant boiler controlled by variable frequency drive." International Journal of Power Electronics and Drive Systems (IJPEDS) 12, no. 4 (December 1, 2021): 2059. http://dx.doi.org/10.11591/ijpeds.v12.i4.pp2059-2069.

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A reporting of Energy Audit in 2018 by LEMTEK UI has reported that air fan system currently used in Power Plant of PLTU Tanjung Jati B Jepara is inefficient, energy efficiency in FDF is only 32% and PAF efficiency is 49.01%. Inefficiency of the air fan system is an impacted there are waste of electric energy amount of 13,352,929 KWh (13,35 GWh) a year with a financial loss of IDR 13,352,929,140. To overcome this condition, variable frequency drive (VFD) is installed which adjusted air flow as needed so that energy waste can be reduced. MATLAB simulation is proposed to analyze the VFD method. The result shows that by using VFD, 8,233,573.444 KWh (8.45 GWh) can be saved a year. Total cost benefits are IDR 8,233,573,444 as 32.1% of saving cost. Efficiency of FDF is 72.57 % and PAF is 66.84%.

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Більше джерел

Дисертації з теми "VFM audit"

Alwardat, Yousef A. "External auditors and clients : an investigation of perceptions of value for money (VfM) audit practices in the UK public sector." Thesis, University of Westminster, 2010. https://westminsterresearch.westminster.ac.uk/item/90463/external-auditors-and-clients-an-investigation-of-perceptions-of-value-for-money-vfm-audit-practices-in-the-uk-public-sector.

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The aim of this Thesis is to to provide empirical explanations for the perceptions of external auditors and clients (professionals and Operational Managers in the UK Public Sector organisations), in regard to the Value for Money (VfM) audit’s ability to improve performance in the UK Public Sector organisations. The main source of the data was face-to-face semi-structured interviews with auditors from the National Audit Office, The Audit Commission and other accounting firms from the UK Private Sector. Senior professionals and Operational Managers from the National Health Service, Local Government Authorities, the Police Service and Housing Associations were also interviewed. The evidence is organised with the following aims; (1) to investigate the audit expectations and perception gaps between the external VfM auditors and their clients, i.e. professionals and Operational Managers in the UK Public Sector organisations, while identifying the nature of potential role conflicts in the VfM audit environment along with the causes and consequences of such potential conflicts; (2) to examine, both from the auditor and client perspectives, the impact of the VfM audit on the audited bodies’ performance and to determine whether the VfM audit has effected any changes in the way these organisations manage public resources, and (3), to examine, from the external VfM auditors’ and clients’ perspectives, the impact of the VfM audit on the UK Public Sector audited bodies, while investigating the ways in which the interplay of personal, interpersonal and external factors can enhance or hinder its effective performance. The results show that, among other tools, the VfM audit has been perceived as an important means with which to improve institutional performances in the Public Sector, but the VfM audit has not yet been internalised in the audited bodies as previously assumed. The results indicate the existence of clear audit expectationss and perception gaps within the VfM audit environment. Clients expect the external VfM auditors, firstly, to identify areas where their performance needs to be improved and then to suggest solutions in order to remedy the problems and improve performance in the audited bodies. According to official documentary evidence, these expectationss have been regarded as unreasonable, with the assumption being that the auditors should not be involved in working with the audited bodies to find out solutions to remedy problems, as this might impair their independence. The findings of this study also show that, while the majority of the auditors interviewed took an extremely positive view of their own achievements in terms of improving public institutions’ performances and delivering VfM services, the majority of the clients, and some of the auditors interviewed, were not convinced of the external auditors’ competence to carry out a VfM audit effectively, and to provide their clients with value added recommendations. The major concern seems to be in regard to the auditors’ relevant experience and knowledge of the audited body’s activities, the materiality of their findings and the truth and fairness of their reports In addition, the results show that audit expectationss and perception gaps between the external VfM auditors and their clients give rise to significant role conflicts. Three types of role conflicts have been identified; (a) conflict between the external VfM auditors’ roles and their own professional values and standards (person-role conflict); (b) conflict between the external VfM auditors’ actual capabilities and their role requirements (role overload), and (c) conflict between the external VfM auditors and their clients (intersender conflict). Moreover, this study has revealed that social factors at the personal (the VfM auditors’ competence based on their relevant skills, experience and knowledge of the Public bodies’ activities), interpersonal (task interdependence between the external VfM auditors and the clients) and external levels (the ambiguity of the VfM audit process), all have negative effects on the influence of the external VfM auditors over the audited bodies, hindering the effective performance of the VfM audit. Finally, the findings reported in this study suggest that there is a necessity for more studies to examine both the VfM audit’s effective performance and impact on the audited bodies, especially in view of the constant change which characterises both Public Sector organisations, as well as the remits of the VfM audit as a tool to improve performance.

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Bärlund, Sara, and Antonia Prantner. "Vem gör vad inom revisionsteam?" Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-130852.

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Tidigare forskning/studier om en revisors bedömningfokuserar i stor utsträckning enbart på enskildarevisorer, trots att mycket av revisionen sker i team. Teorin som finns om teamarbete inom revisioninnehåller framförallt uppfattningar kring hur arbetetska fördelas och hur teamarbetet är tänkt att fungera, samt beskriver fyra traditionella roller inomrevisionsteam. Dock förekommer det få studier om vilka olika medlemmar som finns inom ett revisionsteam i praktiken och vad dessa medlemmar faktiskt gör. Studiens syfte är att beskriva vilka roller det finns inom revisionsteam och hur arbetsdelningen ser ut mellan teammedlemmarna. Studien är kvalitativ och har en induktiv ansats med deduktiva inslag. För att besvara syftet har semistrukturerade intervjuer genomförts med respondenter från olika revisionsbyråer samt material från olika revisionsbyråers hemsidor och jobbannonser inom revision har använts. Slutsats: Antal medlemmar och roller i ett revisionsteam påverkas av byrå-, uppdrags- och kontorsstorlek, erfarenhet hos enskilda teammedlemmar samt klient. Dessa faktorer påverkar också vad respektive roll gör. Inom ett revisionsteam finns det minst en påskrivande revisor och en revisorsassistent. De traditionella rollerna som omnämns i teorin förekommer också i praktiken, men ibland med andra benämningar och ansvarsområden. Revisorsassistenter utför den största delen avgranskningen, medan de överordnade revisorerna ansvarar mer för administrativt arbete såsom att planera revisionen, fördela ut arbete eller ansvara för klientrelaterade aktiviteter.
Problem: Previous research/studies that has been done onauditor’s judgments, focuses largely on individualauditors only, despite the fact that much of the auditis done in teams. The theory about teamwork inauditing includes above all perceptions of how thework is divided in the team and how teams aresupposed to work, it also describes four traditionalroles in auditing. However, there are few studiespublished about what different kinds of membersexist in practice within audit teams and what thesemembers actually do. Aim: The aim of the study is to describe which roles existswithin the audit team and how the job splitting isdone between teammembers. Method: It is a qualitative study that has an inductiveapproach but includes some deductive elements. Tobe able to answer the aim of the study, semistructuredinterviews were conducted withrespondents from different audit firms, as well asusing materials obtained from audit firms websites’and job advertising within the audit area. Conclusion: The number of members and roles in an audit team isaffected by assignment-, firm- and office size butalso by the experience of the individual member andthe client. These factors also affect what each roledoes. In an audit team there has to be at least oneengagement leader and one junior auditor. Thetraditional roles that is known in the theory are alsopresent in the empirical data, but sometimes withdifferent titles and different fields ofresponsibility.The junior auditors are the ones that dothe biggest part of the audit, while the superiorauditors are responsible for administrative work likeplaning, job splitting, or is responsible forclientrelated activities.

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Bülling, Emelie, and Annchristine Lind. "Vem granskar vem?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20758.

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Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande. Den 1 november 2010 avskaffades revisionsplikten i Sverige för aktiebolag som underskrider två av tre följande värden: 3 mnkr i nettoomsättning, 1,5 mnkr i balansomslutning och tre anställda.Uppsatsen fokuserar på hur aktören redovisningskonsult har påverkats av den frivilliga revisionen och följande fråga kan ställas: Innebär den frivilliga revisionen att auktoriserade redovisningskonsulter kan komma att få en alltmer framträdande och betydande roll bland de mindre bolagen och intressenterna och i sådana fall hur?Syftet med denna studie är att övergripande undersöka och belysa redovisningskonsultens mer framträdande roll och ansvar efter det att reglerna om frivillig revision trätt i kraft. I studien har vi även försökt klarlägga om redovisningskonsulten har fått något indirekt ökat ansvar efter det att reformen trätt i kraft och hur det kan ha påverkat intressenterna. Avsikten med litteraturgenomgången är att belysa samt är att ge en översiktsbild av redovisningskonsulten.Empirin består av kvalitativa intervjuer som har genomförts med intressenter som har påverkats av den frivilliga revisionen. Det empiriska materialet har sammanställts för att sedan analyseras genom vår fördjupade litteraturgenomgång. Från resultatet som framkommer ur vår analys kan slutsatsen dras att den frivilliga revisonen leder till att den auktoriserade redovisningskonsulten kommer få en mer betydande roll. Den nya situationen kommer att leda till omstruktureringar i branschen och redovisningskonsultens roll och ansvar blir mer framträdande. Studiens avsikt och resultat bidrar till att lyfta fram och skapa en helhetsbild av redovisningskonsulten som kan sättas in i en större kontext inom redovisningen.
Program: Civilekonomprogrammet

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Skudelny, Sascha [Verfasser]. "Semantische Analyse von Audio-Logos : vom Audio-Branding-Element zur Metasprachlichen Betrachtung / Sascha Skudelny." Aachen : Shaker, 2012. http://d-nb.info/1069048127/34.

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Hagenius, Filip, and Filiph Eriksson. "Vem betalar för att bli granskad? : Vilka faktorer driver små aktiebolag att frivilligt låta sig revideras och vilka revisorer och revisionsbyråer efterfrågas?" Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-130810.

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In 2010 the mandatory audit was abolished for small companies in Sweden. Today, 14% of the companies choose to voluntarily be revised despite the fact that obligation under the law does not exist. The purpose of this study is to explore what drives these companies to have a voluntary audit. As part of the aim, this study explores what audit firms are demanded to the greatest extent of its clients, after the abolishment of the mandatory audit as well as whether the characteristics of the auditor may be significant. The analysis is based on data from 4 000 annual reports from 1 000 Swedish small companies where annual reports from 2010 to 2014 were reviewed. The results indicate that companies with high total assets and high debt (D/E) have a positive relationship with voluntary audit. Furthermore, it was found that authorized accountants are demanded to a greater extent than approved auditors are. No significant differences were found between audit firms in this aspect. This study contributes to the previous literature, as it is the first of its kind to analyze drivers of voluntary auditing from a Swedish context where economic, legal and cultural aspects are different from other countries. In addition, this study analyzes what audit firms that are demanded to the greatest extent of its clients, which has not been included in previous studies regarding voluntary audit.
År 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. 14 % av bolagen väljer idag att frivilligt bli reviderade trots att skyldighet enligt lag ej föreligger. Syftet med denna studie är att utforska vad som driver dessa bolag att ha frivillig revision. Som en del i syftet ingår även att studera vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter efter slopandet av revisionsplikten samt om egenskaperna hos revisorn kan ha betydelse. Analysen baseras på data från 4 000 årsrapporter från 1 000 svenska små aktiebolag. Årsrapporterna från 2010 till 2014 har granskats. Resultaten tyder på att bolag med hög balansomslutning och hög skuldsättning (S/E) har ett positivt samband med frivillig revision. Vidare visade det sig att auktoriserade revisorer efterfrågas i större utsträckning än vad godkända revisorer gör. Inga väsentliga skillnader kunde dock hittas mellan revisionsbyråerna i denna aspekt. Denna studie bidrar till den tidigare litteraturen eftersom den är den första i sitt slag att analysera vilka faktorer som driver frivillig revision utifrån en svensk kontext där ekonomiska, juridiska och kulturella aspekter skiljer sig från andra länder. Dessutom analyserar studien vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter, något som tidigare inte inkluderats i studier om revisionsplikten.

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Dahanayake, Sunil J. "The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria." Phd thesis, 2013. http://hdl.handle.net/1885/11513.

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Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order to understand how auditability is constructed. This thesis examines how regimes of auditability associated with the value for money (VFM) audit are created and enacted and focuses on the key elements of the VFM audit process namely: audit methodologies, strategic planning process and audit environment with three research questions. The three research questions addressed in this study are: how are VFM audit methodologies developed; how does the role of VFM audit methodology, as reflected by VFM audit process, change over time; how is VFM audit enacted through the strategic planning process. These research questions are explored in the context of the Victorian Auditor-General’s Office (VAGO) between 1982 and 2007. The construction of auditability is theorised by applying the concepts of framing and overflowing (Goffman 1959, 1974; Callon 1998, 1999). This study is informed by qualitative research methodology—particularly research methods attributable to critical and interpretive approaches. This study recognises three different roles that VFM audit methodologies can play (accounting device, change enabler and inscription) and that influence audit practice differentially. This study concludes that the role of VFM audit methodologies in creating auditability can change over time. It finds that the VAGO developed VFM audit methodologies to produce four categories of focus frames as VFM audit reports: auditing frames, management consultancy frames, legal frames and research frames. This study concludes that the strategic planning devices became a powerful representation material in creating an interactional link between VFM audit methodologies and the audit environment. Those strategic plans were embedded with power in order to influence and activate the VFM audit practice in harmonising the relationship between the VAGO and other actors/stakeholders in the VFM audit. The findings suggest that the VAGO developed the audit environment by implementing corporate and annual plans from 1986, and that developing VFM audit methodologies and creating an audit environment receptive to those methodologies by the VAGO established its jurisdictional rights in this area. This is reflected in the fact that the VAGO is considered an expert on VFM audit in Victoria by the Public Accounts and Estimates Committee (PAEC) of the Victorian Parliament. This study extends the argument that auditing methodologies are not passive scripts—they work as inscriptions in processing data and information to produce VFM audit reports, and provide legitimacy for public sector organisational operations. This study argues that the construction of auditability for the VFM audit is unique and it involves the development of audit methodologies and enacting them through the process of strategic planning by an Auditor-General’s Office.

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Li, Yunning. "Analog Computing using 1T1R Crossbar Arrays." 2018. https://scholarworks.umass.edu/masters_theses_2/607.

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Memristor is a novel passive electronic device and a promising candidate for new generation non-volatile memory and analog computing. Analog computing based on memristors has been explored in this study. Due to the lack of commercial electrical testing instruments for those emerging devices and crossbar arrays, we have designed and built testing circuits to implement analog and parallel computing operations. With the setup developed in this study, we have successfully demonstrated image processing functions utilizing large memristor crossbar arrays. We further designed and experimentally demonstrated the first memristor based field programmable analog array (FPAA), which was successfully configured for audio equalizer and frequency classifier demonstration as exemplary applications of such memristive FPAA (memFPAA).

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Книги з теми "VFM audit"

Cologne, Germany) ITG-Fachtagung (1999. Hörrundfunk: Radio goes multimedia : Vorträge der ITG-Fachtagung vom 10. bis 12. November 1999 in Kol̈n. Berlin: VDE Verlag, 1999.

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Universität zu Köln. Institut für Rundfunkrecht, ed. Werkvermittlung und Rechtemanagement im Zeitalter von Google und Youtube: Urheberrechtliche Lösungen für die audiovisuelle Medienwelt; Vortragsveranstaltung des Instituts für Rundfunkrecht an der Universität zu Köln vom 18. Juni 2010. München: Beck, 2011.

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Sietz, Manfred. Umweltschutz, Produktqualität und Unternehmenserfolg: Vom Öko-Audit Zur Ökobilanz. Springer London, Limited, 2013.

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Sietz, Manfred. Umweltschutz, Produktqualität und Unternehmenserfolg: Vom Öko-Audit Zur Ökobilanz. Springer, 2012.

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Trabitsch, Klaus, and Erika Pluhar. Lieder vom Himmel und der Erde, 1 Audio-CD. Hörsturz, 2003.

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Zwingenberger, Axel. Vom Zauber der Züge, m. 2 Audio-CDs u. 1 Notenheft. Ja/Nein Musikverlag, 2000.

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Heller, Eva, and Sissi Perlinger. Das unerwartete Geschenk vom Weihnachtsmann und von Frau Glück und Herrn Liebe, 1 Audio-CD. Ullstein Hörverlag, 2000.

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Franzen, Eckhard, UniversitätsBibliothek UniversitätsBibliothek Bochu, and Günther Pflug. Audio-Visuelle Medien in Hochschulbibliotheken: Seminar in der Universitätsbibliothek Bochum Vom 6. Bis 8. März 1972. de Gruyter GmbH, Walter, 2019.

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Pfaffel, Mathias. Vom Selbstandigen Unternehmen Zum Integrierten Konzernstandort: Die AUDI NSU AUTO UNION AG in Neckarsulm 1969-1984. Steiner Verlag Wiesbaden GmbH, Franz, 2019.

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Adleyba, Dzhulyetta. The stylistic and poetical-compositional system of a fairy tale. Volume 1 : Oral stylistic foundations of a fairy tale. Experimental study on the Abkhaz material. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1473.978-5-317-06459-4_v1.

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In the present edition “The stylistic and poetical-compositional system of a fairy tale” in 2 volumes, the author's works in the field of the study of the stylistic system of a fairy tale, carried out within the framework of an experimental direction in folklore studies, are combined. The study of the problem in this direction was undertaken by the author on the initiative of the outstanding scientist V.M. Gatsak, Doctor of Philology, Corresponding Member RAS, and was conducted over a number of years. The monograph “Oral stylistic foundations of a fairy tale. Experimental study on the abkhaz material”, which constituted 1 volume of this edition “The stylistic and poetical-compositional system of a fairy tale”, is devoted to topical problems of folklore studies, dictated by the urgent need for a comprehensive audio-visual study of folklore style. The work was carried out according to a special methodology, providing for the study of samples of oral poetry in their living existence in the light of the requirements of the experimental direction in folklore with the obligatory use of repeated recordings of fairy texts at different times, as well as film and photo documents. The aim and task of the research is to reveal the peculiarities of the style of fairy tale narration in their conditionality by the laws of preservation and transmission of traditions. The section “Appendices” contains samples of tabular analysis and intonation recording of typed repetitions, a package of film and photographic documents, a disc with a recording of the text being executed and rhythmic segments.

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Частини книг з теми "VFM audit"

Arnaboldi, Michela, and Irvine Lapsley. "Enhancing VFM audit in local government." In The Routledge Handbook of International Local Government, 450–66. Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781315306278-30.

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Bornemann, Siegmar. "Umweltmanagement - Vom Denken in Strukturen zum systemorientierten Lernen -." In Agrar-Öko-Audit, 17–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-642-80358-1_3.

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Jackson, Wallace. "The Foundation of Audio for VFX: MIDI, Wave, and Sample." In VFX Fundamentals, 37–46. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2131-0_4.

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Li, Jingtian, Kassandra Arevalo, and Matthew Tovar. "Audio and VFX." In Creating Games with Unreal Engine, Substance Painter, & Maya, 769–83. CRC Press, 2020. http://dx.doi.org/10.1201/9781003053101-21.

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Hoque, Zahirul, and Des Pearson. "Accountability reform, parliamentary oversight and the role of performance audit in Australia." In Value for Money: Budget and financial management reform in the People's Republic of China, Taiwan and Australia, 175–200. ANU Press, 2018. http://dx.doi.org/10.22459/vm.01.2018.09.

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"Slowenen Bei Auto Union und Audi Nsu." In Vom "Westfälischen Slowenen" zum "Gastarbeiter", 325–59. Verlag Ferdinand Schöningh, 2016. http://dx.doi.org/10.30965/9783657786039_010.

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"Ton und Bild im Tonfilm – vom audiovisuellen Film zum Film als audio-visuelles Bild." In Chris Marker und die Ungewissheit der Bilder, 107–45. Wilhelm Fink Verlag, 2010. http://dx.doi.org/10.30965/9783846748831_005.

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Тези доповідей конференцій з теми "VFM audit"

Zhang, Rui, and Xiaojia Wang. "Research on The Determination of Key Audit Matters Based on AHP and VCM." In ICITEE-2019: 2nd International Conference on Information Technologies and Electrical Engineering. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3386415.3387044.

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