Suchergebnisse

As Covid-19 lockdown forced firms to organize work differently, for example, managing people remotely. Despite the benefits may a firm obtain in adopting new business tools like remote management, but providing assurance that internal control function in an efficient manner is important for a firm; that is because there is a growing interest in internal control issues. It is very important to determine how the remote working model, which emerged during the Covid 19 pandemic process, has changed the accounting processes of businesses. The aim of this study is to propose an internal control model under factors such as remote management, risk assessment, control activities, information and communication, and observation. The data in the research were obtained from the experts in our sample by using the survey method. Our sample consists of managers, supervisors, and academics. The data obtained were evaluated with the Smart-PLS version 3.2.9 program. Findings highlight a positive relationship between control activities and remote management.

The scarcest resource for most of the wireless sensor networks (WSNs) is energy and one of the major factors in energy consumption for WSNs is due to communication. Not only transmission but also reception is the source of energy consumption. The lore to decrease energy consumption is to turn off radio circuit when it is not needed. This is why TDMA has advantages over contention based methods. Time slot assignment algorithm is an essential part of TDMA based systems. Although centralized time slot assignment protocols are preferred in many WSNs, centralized approach is not scalable. In this paper, a new energy efficient and delay sensitive distributed time slot assignment algorithm (DTSM) is proposed for sensor networks under convergecast traffic pattern. DTSM which is developed as part of the military monitory (MILMON) system introduced in [27], aims to operate with low delay and low energy. Instead of collision based periods, it assigns slots by the help of tiny request slots. While traditional slot assignment algorithms do not allow assigning the same slot within two hop neighbors, because of the hidden node problem, DTSM can assign, if assignment is suitable for convergecast traffic. Simulation results have shown that delay and energy consumption performance of DTSM is superior to FPRP, DRAND, and TRAMA which are the most known distributed slot assignment protocols for WSNs or ad hoc networks. Although DTSM has somewhat long execution time, its scalability characteristic may provide application specific time durations.

Mammography is the most effective screening tool for early diagnosis of breast cancer. Based on the mammography findings, radiologists need to choose from one of the following three alternatives: (1) take immediate diagnostic actions including prompt biopsy to confirm breast cancer; (2) recommend a follow-up mammogram; (3) recommend routine annual mammography. There are no validated structured guidelines based on a decision-analytical framework to aid radiologists in making such patient-management decisions. Surprisingly, only 15–45% of the breast biopsies and less than 1% of short-interval follow-up recommendations are found to be malignant, resulting in unnecessary tests and patient anxiety. We develop a finite-horizon discrete-time Markov decision process (MDP) model that may help radiologists make patient-management decisions to maximize a patient's total expected quality-adjusted life years. We use clinical data to find the policies recommended by the MDP model and also compare them to decisions made by radiologists at a large mammography practice. We also derive the structural properties of the MDP model, including sufficiency conditions that ensure the existence of a double control limit-type policy.

Treatment and disposal/beneficial use are the most important aspects of municipal sludge management. Particularly, the application guidelines and limit values for treatment systems and the major disposal routes including landfilling, land application and incineration are covered in the legislations. This study aims to review the legislations about municipal sludge treatment and disposal from different counties such as Turkey, USA, EU, Canada and South Africa. Evaluations show that the current legislations place a greater emphasis on the beneficial use of sludge, rather than the mere disposal. The specifics of regulations related to combustion changes between different countries such that in some countries separate regulation for sludge combustion is implemented, whereas in others sludge is not specifically mentioned but included among the big group of wastes to be combusted. Similarly, some countries have particular regulations for landfilling of sludge, whereas the others consider sludge within the greater category of biodegradable wastes together with the organic fraction of solid wastes. This study compares and contrasts these issues and current legislations of the aforementioned countries.

FMSR (Austria) ; FNRS (Belgium) ; FWO (Belgium) ; Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) ; Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) ; Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro (FAPERJ) ; Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) ; MES (Bulgaria) ; CERN (China) ; CAS (China) ; MoST (China) ; NSFC (China) ; COLCIENCIAS (Colombia) ; MSES (Croatia) ; RPF (Cyprus) ; Academy of Sciences and NICPB (Estonia) ; Academy of Finland, ME, and HIP (Finland) ; CEA (France) ; CNRS/IN2P3 (France) ; BMBF (Germany) ; DFG (Germany) ; HGF (Germany) ; GSRT (Greece) ; OTKA (Hungary) ; NKTH (Hungary) ; DAE (India) ; DST (India) ; IPM (Iran) ; SFI (Ireland) ; INFN (Italy) ; NRF (Korea) ; LAS (Lithuania) ; CINVESTAV (Mexico) ; CONACYT (Mexico) ; SEP (Mexico) ; UASLP-FAI (Mexico) ; PAEC (Pakistan) ; SCSR (Poland) ; FCT (Portugal) ; JINR (Armenia, Belarus, Georgia, Ukraine, Uzbekistan) ; MST (Russia) ; MAE (Russia) ; MSTDS (Serbia) ; MICINN ; CPAN (Spain) ; Swiss Funding Agencies (Switzerland) ; NSC (Taipei) ; TUBITAK ; TAEK (Turkey) ; STFC (United Kingdom) ; DOE (USA) ; NSF (USA) ; European Union ; Leventis Foundation ; A. P. Sloan Foundation ; Alexander von Humboldt Foundation ; Measurements of inclusive charged-hadron transverse-momentum and pseudorapidity distributions are presented for proton-proton collisions at root s = 0.9 and 2.36 TeV. The data were collected with the CMS detector during the LHC commissioning in December 2009. For non-single-diffractive interactions, the average charged-hadron transverse momentum is measured to be 0.46 +/- 0.01 (stat.) +/- 0.01 (syst.) GeV/c at 0.9 TeV and 0.50 +/- 0.01 (stat.) +/- 0.01 (syst.) GeV/c at 2.36 TeV, for pseudorapidities between -2.4 and +2.4. At these energies, the measured pseudorapidity densities in the central region, dN(ch)/d eta vertical bar(vertical bar eta vertical bar and pp collisions. The results at 2.36 TeV represent the highest-energy measurements at a particle collider to date.

BMWFW (Austria) ; FWF (Austria) ; FNRS (Belgium) ; FWO (Belgium) ; Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) ; Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) ; Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro (FAPERJ) ; Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) ; MES (Bulgaria) ; CERN ; CAS (China) ; MOST (China) ; NSFC (China) ; COLCIENCIAS (Colombia) ; MSES (Croatia) ; CSF (Croatia) ; RPF (Cyprus) ; SENESCYT (Ecuador) ; MoER (Estonia) ; ERC IUT (Estonia) ; ERDF (Estonia) ; Academy of Finland (Finland) ; MEC (Finland) ; HIP (Finland) ; CEA (France) ; CNRS/IN2P3 (France) ; BMBF (Germany) ; DFG (Germany) ; HGF (Germany) ; GSRT (Greece) ; OTKA (Hungary) ; NIH (Hungary) ; DAE (India) ; DST (India) ; IPM (Iran) ; SFI (Ireland) ; INFN (Italy) ; MSIP (Republic of Korea) ; NRF (Republic of Korea) ; LAS (Lithuania) ; MOE (Malaysia) ; UM (Malaysia) ; BUAP (Mexico) ; CINVESTAV (Mexico) ; CONACYT (Mexico) ; LNS (Mexico) ; SEP (Mexico) ; UASLP-FAI (Mexico) ; MBIE (New Zealand) ; PAEC (Pakistan) ; MSHE (Poland) ; NSC (Poland) ; FCT (Portugal) ; JINR (Dubna) ; MON (Russia) ; RosAtom (Russia) ; RAS (Russia) ; RFBR (Russia) ; MESTD (Serbia) ; SEIDI (Spain) ; CPAN (Spain) ; Swiss Funding Agencies (Switzerland) ; MST (Taipei) ; ThEPCenter (Thailand) ; IPST (Thailand) ; STAR (Thailand) ; NSTDA (Thailand) ; TUBITAK (Turkey) ; TAEK (Turkey) ; NASU (Ukraine) ; SFFR (Ukraine) ; STFC (United Kingdom) ; DOE (USA) ; NSF (USA) ; Marie-Curie programme ; European Research Council (European Union) ; Leventis Foundation ; A. P. Sloan Foundation ; Alexander von Humboldt Foundation ; Belgian Federal Science Policy Office ; Fonds pour la Formation a la Recherche dans l'Industrie et dans l'Agriculture (FRIA-Belgium) ; Agentschap voor Innovatie door Wetenschap en Technologie (IWT-Belgium) ; Ministry of Education, Youth and Sports (MEYS) of the Czech Republic ; Council of Science and Industrial Research, India ; HOMING PLUS programme of the Foundation for Polish Science ; European Union, Regional Development Fund ; Mobility Plus programme of the Ministry of Science and Higher Education ; National Science Center (Poland) ; Thalis programme - EU-ESF ; Aristeia programme - EU-ESF ; Greek NSRF ; National Priorities Research Program by Qatar National Research Fund ; Programa Clarin-COFUND del Principado de Asturias ; Rachadapisek Sompot Fund for Postdoctoral Fellowship (Thailand) ; Chulalongkorn University (Thailand) ; Chulalongkorn Academic into Its 2nd Century Project Advancement Project (Thailand) ; Welch Foundation ; EPLANET (European Union) ; National Science Center (Poland): Harmonia 2014/14/M/ST2/00428 ; National Science Center (Poland): Opus 2013/11/B/ST2/04202 ; National Science Center (Poland): 2014/13/B/ST2/02543 ; National Science Center (Poland): 2014/15/B/ST2/ 03998 ; National Science Center (Poland): Sonata-bis 2012/07/E/ST2/01406 ; Welch Foundation: C-1845 ; The invariance of the standard model (SM) under the CPT transformation predicts equality of particle and antiparticle masses. This prediction is tested by measuring the mass difference between the top quark and antiquark (Delta m(t) = m(t) - m((t) over bar)) that are produced in pp collisions at a center-of-mass energy of 8 TeV, using events with a muon or an electron and at least four jets in the final state. The analysis is based on data corresponding to an integrated luminosity of 19.6 fb(-1) collected by the CMS experiment at the LHC, and yields a value of Delta m(t) = 0.15 0.19 (stat) +/- 0.09(syst) GeV, which is consistent with the SM expectation. This result is significantly more precise than previously reported measurements. (C) 2017 The Author(s). Published by Elsevier B.V.