Search results for " AUDIT"
showing 10 items of 463 documents
Desarrollo de la competencia lectora en alumnado con discapacidad auditiva: una revisión bibliográfica
2019
espanolEn estas lineas se presenta una revision de la literatura existente sobre intervenciones enfocadas a mejorar la competencia lectora del alumnado con discapacidad auditiva, siendo seleccionados 17 articulos. Los programas que implicaron mejoras en la habilidad lectora del alumnado son aquellos que priorizan la promocion de las habilidades de alfabetizacion y el desarrollo de la conciencia fonologica. Se concluye que son numerosas las intervenciones exitosas, pero es necesario introducir modificaciones como aumentar la duracion e incluir un seguimiento post intervencion, homogeneizar los grupos segun grado de afectacion y sintomatologia, extrapolar la intervencion al contexto familiar …
La educación auditiva como eje vertebrador de la educación musical en la Educación Secundaria Obligatoria
2013
El presente trabajo se enmarca dentro de un estudio de mayores dimensiones motivado por el interés de los autores en la didáctica de la audición musical, convencidos de que los principios fundamentales sobre los que se debería apoyar la educación musical actualmente en la Educación Secundaria Obligatoria son, por una parte, la necesidad de una mayor contribución de la misma a una educación integradora de todas las dimensiones del ser humano, y por otra, la conveniencia de otorgarle un mayor protagonismo a la educación auditiva en el proceso de enseñanza-aprendizaje de la materia de música en dicha etapa educativa. El propósito es dar respuesta a una serie de interrogantes que surgen en torn…
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
2021
The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and …
Oralismos versus lengua de signos: políticas de inclusión educativa sobre el alumnado con deficiencia auditiva en Italia y España
2018
A partir del Informe Warnock de 1978 la mayoría de los países europeos iniciaron procesos de integración, y posteriormente inclusión educativa, con un cierto desarrollo normativo. Gran parte de dicha legislación tiene un carácter general. De entre las múltiples necesidades y diversidades funcionales, tan sólo la supresión de barreras arquitectónicas ha tenido un tratamiento diferenciado. Recientemente han aparecido normativas específicas para la atención educativa y social a personas con deficiencia auditiva. Con motivo de analizar las últimas modificaciones se ha comparado la normativa referida a este colectivo en dos de los países con mayor índice de inclusión educativa de Europa: Italia …
Context-dependent minimisation of prediction errors involves temporal-frontal activation
2020
According to the predictive coding model of perception, the brain constantly generates predictions of the upcoming sensory inputs. Perception is realised through a hierarchical generative model which aims at minimising the discrepancy between predictions and the incoming sensory inputs (i.e., prediction errors). Notably, prediction errors are weighted depending on precision of prior information. However, it remains unclear whether and how the brain monitors prior precision when minimising prediction errors in different contexts. The current study used magnetoencephalography (MEG) to address this question. We presented participants with repetition of two non-predicted probes embedded in cont…
Immuno-electron microscopic localization of the alpha(1) and beta(1)-subunits of soluble guanylyl cyclase in the guinea pig organ of corti.
2000
Guanylyl cyclases (GC) catalyze the formation of the intracellular signal molecule cyclic GMP from GTP. For some years it has been known that the heme-containing soluble guanylyl cyclase (sGC) is stimulated by NO and NO-containing compounds. The sGC enzyme consists of two subunits (alpha(1) and beta(1)). In the present study, the alpha(1) and beta(1)-subunits were identified in the guinea pig cochlea at the electron microscopic level using a post-embedding immuno-labeling procedure. Ultrathin sections of LR White embedded specimens were incubated with various concentrations of two rabbit polyclonal antibodies to the alpha(1)- and beta(1)-subunit, respectively. The immunoreactivity was visua…
Industry specialization and audit fees: a meta-analytic approach
2015
Purpose The purpose of this paper is to provide a comprehensive review of the literature that links auditor’s industry specialization (AIS) and audit fees (AFs) in order to clarify the puzzle of published results and provide overall conclusions that would help in future research. Design/methodology/approach To achieve this goal, the authors applied meta-analysis techniques in order to summarize, quantify and evaluate the published data related to the association between AIS and AF. Findings The meta-results are more robust when the proxy for AIS is the audit firm’s market share above 20 percent or the audit firm is jointly the national and city leader. For US-based studies, results are hom…
Audiological Investigation of Otitis Media in Children with Atopy
2011
Otitis media (OM) describes an inflammatory process within the middle ear space that is generally associated with accumulation of fluid and that may lead to hearing loss, learning difficulties, and delays in language development. The pathogenesis of OM is multifactorial, involving the adaptive and native immune system, eustachian tube dysfunction, viral and bacterial load, and genetic and environmental factors. The involvement of IgE-mediated allergic reactions in the pathogenesis of OM has been suggested by clinical observations of a high prevalence of OM among patients with allergies. Evidence from studies involving tympanometric measurements, audiometric measurements, and otoscopic exami…
Assessment of the worldwide burden of critical illness: The Intensive Care Over Nations (ICON) audit
2014
Item does not contain fulltext BACKGROUND: Global epidemiological data regarding outcomes for patients in intensive care units (ICUs) are scarce, but are important in understanding the worldwide burden of critical illness. We, therefore, did an international audit of ICU patients worldwide and assessed variations between hospitals and countries in terms of ICU mortality. METHODS: 730 participating centres in 84 countries prospectively collected data on all adult (>16 years) patients admitted to their ICU between May 8 and May 18, 2012, except those admitted for fewer than 24 h for routine postoperative monitoring. Participation was voluntary. Data were collected daily for a maximum of 28 da…
Big Data in Corporate Governance decision
2020
[EN] Progress in Big Data in recent years has grown exponentially, which has allowed the detection and processing of a large amount of data. Until recently, this fact was unattainable by the lack of mechanization of the corporate governance reports. This paper investigates the relationship between corporate governance decisions affect the indebtedness policies of 1,956 industrial companies listed in Europe and the USA over the period 2016–2018 (5,868 observations). To measure corporate governance decisions, we use detailed information on the expertise of audit committees, the proportion of independent directors, board structures and women's presence on corporate boards. Our findings, which …