An ‘audit’ is defined in ISO 19011: 2011 and ISO 9000: 2005 vocabulary standard as a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled’ (ISO, 2005, 2011). According to the same standards, an ‘internal’ or ‘first party’ audit is ‘conducted by, or on behalf of, the organization itself for management review and other internal purposes, and may form the basis for an organization’s declaration of conformity’ (ISO, 2005, 2011). ‘External’ audits encompass the so-called ‘second-party’ (‘conducted by parties having an interest in the organization, such as customers, or by other persons on their behalf’) and ‘third-party’ (‘conducted by external, independent auditing organizations, such as those providing certification/registration of conformity’) audits (ISO, 2005, 2011). It is also important to explain what anintegrated audit means. Several authors coincide that “full audit integration necessitates the establishment of a single audit system across all functions and hence a complete amalgamation of all cross-functional goals, processes and resources” (Karapetrovic and Willborn, 1998c; Karapetrovic, 2002 and 2003). This means that the audits need to involve the sharing of all the components among cross-functional audits, namely they need to share the time when the audit is conducted, the audit team, the plan and the report. However, practically, the integration of quality, environmental, safety and other kinds of audits can be reduced to involve the sharing of only a selected number of these components among cross-functional audits.
In order to ensure the condition of homogeneity of DMUs, a selection process was followed. For the first step, the Spanish National Classification of Economic Activities (NCEA) has been revised to select a homogenous set of firms of the Spanish telecommunications sector. This classification gives the most clear and distinguishing definition of the economic sectors that are part of the Information and Communication Technologies. We have selected those firms that were included in NCEA Code 61: telecommunications sector. The companies of the Spanish tele- communications sector carry out a large number ofintegrated and specialised activities and services. They all share a common environment where market deregulation and the fast technologi- cal revolution are creating a new value chain for the firms of this sector. At this moment the telecommunications sector is one of the most dynamic and productive in Spain. In addition, to maximise consistency in the accounting data, only those companies for which data from both sources were available in 2011 and which have at least one employee have been included in the analysis. Individuals or companies which declare no employees and a turnover of less than 3,000,000 € have been excluded, reducing the number of firms analysed to 149. This procedure's first step ensures the "same processes" and "same environment" conditions  for DMUs homogeneity.
This study is an approximation to a process of activities supported by an effective help tool. Abstraction and visualization capacities are provided to the artifacts with the system design and analysis (CASE). Such artifacts under controlled conditions trace the software life cycle taking information of the structure (framework) of the application; with Quality, Reliability and Metrics.
Even though in building rehabilitation each case is unique, the majority of defect occurrences in non-structural elements can be resolved in a systemic manner. Using data from inspections or from the crossing of information and anintegrated building management system, an inspector may diagnose the defect and define the best repair technique. In this context, the acquisition of data on the development of defects in construction is of vital importance for the planning of maintenance and repair actions. The reliability of this information is fundamental in making rational decisions. From the analysisof the evaluation methods of building pathology, we can easily conclude that they all have a similar structure when it comes to the description of defects: i) description / identification of the defect; ii) probable causes; and iii) Diagnosis and repair technique. Undoubtedly, it seems that all pathology evaluation methods for the buildings found in literature have a similar organization, but none of them is completely dedicated to intervention, which enforces the importance of research in regards to this topic.
In the last decades of the XX century the watershed was adopt- ed as a management unit. This was conceptually developed al- ready in many countries, eg. France, Germany, but the adoption of the watershed for water resources management was devel- oped worldwide and described in official documents of interna- tional organizations and seminars . The concept is consistent: the watershed is a biogeophysical unit with natural boundaries where water flows throughout the hydrographic network of riv- ers, creeks, natural channels, wetlands . The components of the watersheds in the space of its boundaries are distributed accordingly to geomorphological features, altitude, river origins, water flux. These components all interact among themselves. Furthermore, the human activities such as soil uses for agricul- ture, reservoirs for irrigation and energy production, industries, urban areas, interact with the natural systems. This is a system- ic and articulated view of the watershed. Its natural and artifi- cial-human made components and interactions is essential for anintegrated water resource management initiative .
The analysis has confirmed the predictive relevance and the validation of the model for users between 26 to 35 years old and 36 to 45 years old, whereas no significant relations were extracted from the analysisof users between 18 and 25 years old, most probably due to the small data sample used for this segment of users. However, social influence outstands as a significant factor on attitude towards behaviour, whilst this relation is not confirmed on the other two groups. The main reasons behind this finding may be both the obligation to take courses under LMS environments, and/or the peer pressure when there has been a successful experience in the use of LMS.
Based on the proposals by Rocha, Searcy, and Karapetrovic (2007), integration of Quality managementsystems (QMS), Environmental managementsystems (EMS), and Systemsof Occupational health and safety management (OHSMS) is considered from a macro level to a prospective at micro level. The macro level perspective emphasizes on an approach ofsystems to visualize the integratedmanagement system – (HSEQ), while the micro level perspective considers integration on the basis of the corresponding elements. According to Väyrynen (2015), some of the most outstanding current tendencies are high-level harmonization ofintegratedmanagementsystems, which represents the supply chain on HSEQ themes, and sustainability and risk management. As stated by De Oliveira and Coelho (2002), other tendencies analyze the advantages and disadvantages of integrating these systems, unlike those with independent management within the company. Quality management standards (ISO 9000) have evolved toward total quality management as a starting point. Recent revisions have incorporated some of the requisites of the environmental management standard
Ecosystems are self-regulated systems that provide societies with resources. However, as the demands for these resources have increased, management decisions are replacing the self- regulation of ecosystems (DeFries and Nagendra, 2017). The importance of ecosystem management lies in the fact that it focuses on ecological systems as a whole and not only on some of their parts. The management includes the participation of the public in the process of establishing objectives, integrates conservation into economic activity and represents a change from "linear integral" management paradigm to "cyclical-incremental" or "adaptive" management (Brussard, et al., 1998). In ecology, contrary to previous technical approaches that applied simple formulas to estimate the sustainable yields of individual species, current research recognizes the inherent complexity of ecosystems and the inability to foresee all the consequences of interventions at different spatial, temporal scales and administrative. Approaches to address such issues include multisector decision- making, institutions that allow management to extend across administrative boundaries, adaptive management, markets that incorporate natural capital, and collaborative processes to engage diverse stakeholders and address inequalities. Ecosystem management must avoid two pitfalls: falsely assuming a domesticated solution and inaction in the face of overwhelming complexity. An incremental approach can help avoid these pitfalls (DeFries and Nagendra, 2017).
the application domains which will integrate the training sets. For example, in a supervised learning scheme, the query must include all those fields which constitute both the input patterns and the desired output ones. In the case of a non-supervised scheme, the second type of patterns disappears. This query carries out a joint operation among the tables which are involved in the learning process and a projection on the relevant fields of the training set. A third type of field is included in the query, which provides the semantic descriptions of the input and output fields. This third type of field allows the learning process to use concepts and descriptions instead of the codes or values used by ANNs. This module has access to any application DB, both local and remote, which we desire to integrate into the process. In this sense, the I Level provides us the capacity of DB management.
It has also been argued that while short-distance relocations are mainly triggered by the internal characteristics of the firms (e. g., lack of space due to firm’s growth), long-distance relocations are more related to differences in market characteristics and opportunities (sectorial specialisation, agglomeration economies, etc.). Thus, one may expect that those establishments that change size in the relocation process will choose sites that are less distant than those that do not change size (Weterings and Knoben, 2013). Yet we only find supportive evidence of this tenet among Self-em- ployed establishments (and partially in Micro establishments). The breakdown re- ported in Table 4 suggest that, at least for Small, Medium and Large sized R&D establishments, a change in a critical internal characteristic such as size actually leads to a geographical expansion of the choice set.
Tax evasion is an important issue in almost all countries. While some taxpayers seek the ways of evasion, the others are not eager to evade. Tax morale is, to large extent, to do with the physiological background of these behaviours. Arguably, tax morale is concerned with why people do not evade. There has been much in common between tax morale and tax compliance. Tax compliance is an observable action; that is most people pay their taxes. Tax compliance is not only a function of tax ratios and probability of detection, but also a function ofan individual’s willingness to comply with and to evade. As Torgler (2007) pointed out, level of tax compliance is relatively high when tax morale is high; therefore tax morale is needed for providing on an account of the puzzle of tax compliance. Determinants of tax morale need to be investigated for a much more comprehensive understanding of tax compliance. Nevertheless, there is a limited work on the issue in the existing literature (Torgler, 2004, 239). As Feld and Frey (2002, 88) suggest:
Since our RFID location method is tag-based, we use the RSSI values corresponding to the reference RFID tags (whose locations are known) - which are computed and gathered by the RFID reader - to estimate the location of the monitored RFID tags. Therefore, our solution does not require a huge training phase, because new RSSI data belonging to the RFID reference tags are provided and used to estimate target position in each new iteration of the mechanism. This represents an important advantage for systems that work in real-time (the case of indoor services offered in smart buildings), since it is not necessary to process great amounts of data for each localization estimation. Moreover, no great measuring effort in the environment is necessary, and imprecise results due to inappropriate granularity levels caused by long training processes are avoided. The mechanism implements a Radial Basis Function Network to estimate the positions of the occupants, and a Particle Filter to track their next positions. Figure 3.5 introduces a schema of the stages that compose our localization mechanism. For more details about this mechanism, in Section 4.2 we present the data processing techniques implemented as well as the evaluation processes carried out. This system has been tested in real scenarios with satisfactory results, achieving the accuracy required for the most common indoor services offered in buildings, while using a single RFID to solve the indoor localization problem to provide a smart energy control system with location information about occupants.
The development in the tourist industry linked with the rapid growth in e-commerce has put in evidence the existence of a new customer. We empirically investigate the microeconomic determinants of the internet purchased tourist goods. We adopt a reduced form demand for online goods model, extended to incorporate possible selectivity biases stemming from interactions between unobserved individual heterogeneity associated with specific internet use choice. The model is estimated using a very rich dataset from EGATUR (Encuesta de Gasto Turístico), the Spanish Foreign Tourist Expenditure Survey. The sample allows us to explore the influence of price and income related variables as well as personal characteristics on internet purchased goods. Price and income results are consistent with theory. Unobserved individual heterogeneity linked with the use of the internet is significantly correlated to unobserved individual heterogeneity related to online purchases.
For infrastructure projects, there are no even integral sustainability assessment systems, although there are some only related to environment (one of the columns for sustainability). Only one proposal for Sustainability Appraisal in Infrastructure Projects has been found, named SUSAIP (Ugwu et al., 2006) subsequently applied to construction industry in South Africa (Ugwu and Haupt, 2007), which is based on indicators provided by interviews and surveys conducted to parties involved with the project life cycle, selecting those most important according to interviewees. Besides, there is an assessment index for infrastructures in Canada (Dasgupta and Tam, 2005), the so called Technical Sustainability Index (TSI). It also includes models for selection of suppliers and providers related to construction projects (Chen et al., 2008), from a sustainability point of view.
Finally, develop1ng more effect,ve organizations to implement evacu at:on plans and make evacuation decisions is feasible at all levels of government. This can be done with little or no expenditure of additional resources in many cases but may involve redirecting planning efforts. This will involve, however, �he development of new planning guidance and training materials that wil 1 incorporate existing knowledge of organi
insignificant. This finding, as Regression (2) will show, is attributable to the fact that differences in the number of cellular phones were miniscule in much of the rest of the world, and especially in the sub-Saharan Africa, before the turn of the millennium. It appears that the impact of these small, seemingly random, changes in the telecomm variables were overwhelmed by the more powerful forces at work in the region such as the amount of gross domestic investment as a share of GDP (GDI/GDPP), the degree of openness of a country’s economy (TRADE/GDP), and large presence of the government expenditure relative to a country's GDP (GC/GDP).
A solution x ∈ X to the problem, a so called schedule, assigns start and end times for the operations with respect to the deﬁned constraints of the problem. While ﬁrst approaches to machine scheduling consider optimality of sched- ules for a single objective function, multi-objective formulations of the problem have become increasingly of importance in the last years . As these criteria are often conﬂicting, not a single but a whole set of solutions may be regarded as optimal in the sense of Pareto-optimality, introduced earlier in Deﬁnition 2, and the resolution of the problem lies in the identiﬁcation of all x ∈ P.
39. To implement IRBM, many countries (or groups of countries that share a river basin) have established river basin management authorities or commissions, such as those for the Niger, Mekong, and Zambezi Rivers and Lake Chad Basin. However, many river basin authorities and water agencies have as yet insufficient appreciation of the benefits provided by wetlands in terms of their productivity, e.g. fisheries and livestock grazing, and their social importance, e.g. their traditional usage by local communities and indigenous peoples or their cultural heritage. Indeed, many perceive wetlands only as competing users of water, with high evaporative demand. It is vital that river basin planners and managers recognize that wetland ecosystems are key elements within a basin and are the resource from which the commodity of water is derived, rather than only a competing user of water. Thus judicious managementof wetlands, such as use of wetlands to improve water quality, can be a solution to IRBM rather than a restriction. 40. IRBM can be seen as an opportunity to promote the wise use of wetlands