Search results for " AUDIT"
showing 10 items of 463 documents
Learning IFRS through MOOC: student and graduate perceptions
2021
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the re...
Investigating the effects of musical training on functional brain development with a novel Melodic MMN paradigm.
2013
Sensitivity to changes in various musical features was investigated by recording the mismatch negativity (MMN) auditory event-related potential (ERP) in musically trained and nontrained children semi-longitudinally at the ages of 9, 11, and 13 years. The responses were recorded using a novel Melodic multi-feature paradigm which allows fast (<15 min) recording of an MMN profile for changes in melody, rhythm, musical key, timbre, tuning and timing. When compared to the nontrained children, the musically trained children displayed enlarged MMNs for the melody modulations by the age 13 and for the rhythm modulations, timbre deviants and slightly mistuned tones already at the age of 11. Also, a …
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
2015
This study uses a unique hand-collected sample of for-profit and nonprofit microfinance institutions from 70 developing countries to analyse the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas the use of Big Four auditors is generally unrelated to other governance…
A theoretical basis for the high-frequency performance of the outer hair cell’s receptor potential
1997
The frequency response of the outer hair cell (OHC) was studied theoretically. An electrical model of the OHC was analyzed mathematically, taking into account the effect of its inherent voltage-dependent capacitance. It was found that the variations of the capacitance dependent on the membrane potential could enhance the high-frequency response of the OHC, so that its cutoff frequency could be extended into the audio range. It was found further that the enhancement of the frequency response of the OHC was strongly dependent on its resting potential and on the ratio of the maximum voltage-dependent capacitance to the membrane linear capacitance.
Behavioral and hippocampal evoked responses in an auditory oddball situation when an unconditioned stimulus is paired with deviant tones in the cat: …
1995
Event-related potentials (ERP) in the areas CA1, CA3 and dentate fascia (Df) of the hippocampal formation were recorded during an oddball situation in the cat. A rewarding electrical stimulation of the lateral hypothalamus (US) was paired with deviant tones (2500 Hz) that occurred randomly in a series of the standard tones (2000 Hz) given to the left ear. In addition to developing orienting head movements to the side of the deviant tones, an increase in the amplitude of parallel hippocampal ERPs was observed. Both the behavioral and neural responses appeared not until a 50 ms latency range. Furthermore, time-amplitude characteristics of the ERPs corresponded to time-acceleration characteris…
Electrophysiological brain stem investigations in idiopathic narcolepsy.
1998
Narcolepsy is associated with various rapid eye movement (REM) sleep abnormalities. Distinct brain stem areas seem to play a prominent role in REM sleep regulation. Recent magnetic resonance imaging (MRI) studies have led to conflicting findings concerning the presence of structural brain stem lesions in patients with idiopathic narcoleptic syndrome. However, multimodal electrophysiological brain stem investigations may reveal functional brain stem abnormalities even in the absence of MRI abnormality. Therefore we investigated brain stem function in 12 idiopathic narcoleptic patients by systematically studying tegmental brain stem pathways. All of the patients met the diagnostic criteria of…
New fast mismatch negativity paradigm for determining the neural prerequisites for musical ability.
2011
Studies have consistently shown that the mismatch negativity (MMN) for different auditory features correlates with musical skills, and that this effect is more pronounced for stimuli integrated in complex musical contexts. Hence, the MMN can potentially be used for determining the development of auditory skills and musical expertise. MMN paradigms, however, are typically very long in duration, and far from sounding musical. Therefore, we developed a novel multi-feature MMN paradigm with 6 different deviant types integrated in a complex musical context of no more than 20 min in duration. We found significant MMNs for all 6 deviant types. Hence, this short objective measure can putatively be …
Informal musical activities are linked to auditory discrimination and attention in 2-3-year-old children: an event-related potential study
2012
The relation between informal musical activities at home and electrophysiological indices of neural auditory change detection was investigated in 2-3-year-old children. Auditory event-related potentials were recorded in a multi-feature paradigm that included frequency, duration, intensity, direction, gap deviants and attention-catching novel sounds. Correlations were calculated between these responses and the amount of musical activity at home (i.e. musical play by the child and parental singing) reported by the parents. A higher overall amount of informal musical activity was associated with larger P3as elicited by the gap and duration deviants, and smaller late discriminative negativity r…
Risk Factors for Sensorineural Hearing Loss and Auditory Maturation in Children Admitted to Neonatal Intensive Care Units: Who Recovered?
2022
Background: Newborns admitted to neonatal intensive care units (NICUs) are at higher risk of developing sensorineural hearing loss (SNHL), which may improve over time. The aim of this study was to describe the prevalence of the main risk factors for SNHL in a NICU cohort, focusing on children who underwent auditory maturation. Methods: An observational study of 378 children admitted to NICUs, who were followed for at least 18 months, with periodic audiologic assessments. Results: Out of 378 patients, 338 had normal hearing and 40 were hearing-impaired; we found a higher percentage of extremely preterm (EPT) and extremely low-birthweight (ELBW) infants in SNHL children (p < 0.05). Sevente…
Electrophysiological evidence of memory-based detection of auditory regularity violations in anesthetized mice
2017
In humans, automatic change detection is reflected by an electrical brain response called mismatch negativity (MMN). Mismatch response is also elicited in mice, but it is unclear to what extent it is functionally similar to human MMN. We investigated this possible similarity by recording local field potentials from the auditory cortex of anesthetized mice. First, we tested whether the response to stimulus changes reflected the detection of regularity violations or adaptation to standard stimuli. Responses obtained from an oddball condition, where occasional changes in frequency were presented amongst of a standard sound, were compared to responses obtained from a control condition, where no…