Search results for " AUDIT"
showing 10 items of 463 documents
The origin of the auditor’s income and audit quality : the Spanish case
2022
Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos com…
EURECCA colorectal: multidisciplinary management: European consensus conference colon & rectum.
2014
Contains fulltext : 137861.pdf (Publisher’s version ) (Closed access) BACKGROUND: Care for patients with colon and rectal cancer has improved in the last 20years; however considerable variation still exists in cancer management and outcome between European countries. Large variation is also apparent between national guidelines and patterns of cancer care in Europe. Therefore, EURECCA, which is the acronym of European Registration of Cancer Care, is aiming at defining core treatment strategies and developing a European audit structure in order to improve the quality of care for all patients with colon and rectal cancer. In December 2012, the first multidisciplinary consensus conference about…
Electron microscopic localization of nitric oxide I synthase in the organ of Corti of the guinea pig
1997
Nitric oxide synthase (NOS) activity has been detected previously in the mammalian cochlea at a light microscopic level. Here we present results of electron microscopic analysis for post-embedding immunoreactivity of neural-type NOS I in the cochlea of the guinea pig. Strong enzyme immunoreactivity was identified in the cytoplasm of inner and outer hair cells. Gold-labeled NOS I antibodies were mainly located in electron-dense areas of the cytoplasm, whereas electron-lucent regions of the receptor cells were nearly free from any immunoreactivity. In both types of hair cells anti-NOS I antibodies were also visible in the cuticular plates, hair bundles and nuclei. Further ultrastructural anal…
A critical role for the cholesterol-associated proteolipids PLP and M6B in myelination of the central nervous system.
2012
The formation of central nervous system myelin by oligodendrocytes requires sterol synthesis and is associated with a significant enrichment of cholesterol in the myelin membrane. However, it is unknown how oligodendrocytes concentrate cholesterol above the level found in nonmyelin membranes. Here, we demonstrate a critical role for proteolipids in cholesterol accumulation. Mice lacking the most abundant myelin protein, proteolipid protein (PLP), are fully myelinated, but PLP-deficient myelin exhibits a reduced cholesterol content. We therefore hypothesized that "high cholesterol" is not essential in the myelin sheath itself but is required for an earlier step of myelin biogenesis that is f…
Characterization of cooling loads in the wine industry and novel seasonal indicator for reliable assessment of energy saving through retrofit of chil…
2020
Abstract The food sector is a major consumer of energy and growing efforts are being made in the search for solutions that will guarantee the efficient and sustainable use of energy resources. Among the different sectors, wineries are attracting particular interest due to the continuous growth of the global market and production. Surveys conducted in the winemaking sector have highlighted the importance of performing accurate energy audits and have identified the installation of efficient refrigeration systems as a promising solution in a variety of cases. Unfortunately, the savings achievable by efficient cooling technologies are often estimated using simplified approaches which do not tak…
Determinants of between-hospital variations in outcomes for patients admitted with COPD exacerbations: findings from a nationwide clinical audit (AUD…
2015
Background Previous studies have demonstrated significant variability in the processes of care and outcomes of chronic obstructive pulmonary disease (COPD) exacerbations. The AUDIPOC is a Spanish nationwide clinical audit that identified large between-hospital variations in care and clinical outcomes. Here, we test the hypothesis that these variations can be attributed to either patient characteristics, hospital characteristics and/or the so-called hospital-clustering effect, which indicates that patients with similar characteristics may experience different processes of care and outcomes depending on the hospital to which they are admitted. Methods A clinical audit of 5178 COPD patients co…
[Clinical audit of patients admitted to hospital in Spain due to exacerbation of COPD (AUDIPOC study): method and organisation].
2010
There is little information regarding the clinical management of hospital inpatients diagnosed with exacerbation of Chronic Obstructive Pulmonary Disease (COPD). AUDIPOC is a clinical audit dealing with the clinical management of COPD in Spain.To examine the adequacy and validity of the instruments used to measure the variables proposed by AUDIPOC Spain (Preliminary Study) and to verify the viability of AUDIPOC in a complex environment with hospitals of different sizes, resources, and organizational layout (Pilot Study).The Preliminary Study took place in 4 hospitals and studied 213 cases. The Pilot Study took place in 30 hospitals of 6 Autonomous Communities (i.e. Regions) and studied 1203…
Auditory cortical and hippocampal-system mismatch responses to duration deviants in urethane-anesthetized rats.
2013
Any change in the invariant aspects of the auditory environment is of potential importance. The human brain preattentively or automatically detects such changes. The mismatch negativity (MMN) of event-related potentials (ERPs) reflects this initial stage of auditory change detection. The origin of MMN is held to be cortical. The hippocampus is associated with a later generated P3a of ERPs reflecting involuntarily attention switches towards auditory changes that are high in magnitude. The evidence for this cortico-hippocampal dichotomy is scarce, however. To shed further light on this issue, auditory cortical and hippocampal-system (CA1, dentate gyrus, subiculum) local-field potentials were …
Development of certified environmental management in hospital and outpatient haemodialysis units
2015
Antecedentes: El impacto ambiental de la hemodiálisis es destacado. Está destacando la actividad en este sentido incluso a nivel bibliográfico. Los sistemas de gestión medioambiental (SGMA) voluntarios, Environmental Management and Auditing System (EMAS) e International Organization for Standardization (ISO 14001), son instrumentos destacados para la protección medioambiental junto a legislación, impuestos y beneficios fiscales. Objetivos: Conocer el grado de implantación de los SGMA en las unidades de hemodiálisis hospitalarias y ambulatorias del Sistema Nacional de Salud español, para disponer de un grupo de centros de referencia en gestión medioambiental en esta actividad sanitaria. Méto…
Different Brain Mechanisms Mediate Sensitivity to Sensory Consonance and Harmonic Context: Evidence from Auditory Event-Related Brain Potentials
2001
Abstract The goal of this study was to analyze the time-course of sensory (bottom-up) and cognitive (top-down) processes that govern musical harmonic expectancy. Eight-chord sequences were presented to 12 musicians and 12 nonmusicians. Expectations for the last chord were manipulated both at the sensory level (i.e., the last chord was sensory consonant or dissonant) and at the cognitive level (the harmonic function of the target was varied by manipulating the harmonic context built up by the first six chords of the sequence). Changes in the harmonic function of the target chord mainly modulate the amplitude of a positive component peaking around 300 msec (P3) after target onset, reflecting …