Search results for " AUDIT"

Musical sound processing in the human brain. Evidence from electric and magnetic recordings.

2001

Recently, our knowledge regarding the brain's ability to represent invariant features of musical information even during the performance of a simultaneous task (unrelated to the sounds) has accumulated rapidly. Recordings of the change-specific mismatch negativity component of event-related brain potentials have shown that temporally and spectrally complex sounds as well as their relations are automatically processed by human auditory cortex. Furthermore, recent magnetoencephalographic and positron emission topographic investigations indicate that this processing differs between phonetic and musical sounds within and between the cerebral hemispheres. These data thus suggest that despite the…

Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

2010

International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…

Individual Decisions and Perceived Form in Collective Free Improvisation

2015

International audience; This paper proposes a first attempt to study quantitatively Collective Free Improvisation (CFI). We report an experiment designed to study the relationship between the improvisers’ individual high-level decisions and the improvisation’s form perceived by external auditors. We recorded 16 trios in which the improvisers used a MIDI-pedal to indicate in real-time a significant change in their own musical production. Expert listeners were later asked to segment each improvisation so that we obtained their perception of the structure. By analysing the correlations between musicians’ individual decisions and listeners’ segmentation points, we discuss how the improvisation’…

Suburban Fertility and Metropolitan Cycles: Insights from European Cities

2021

Being largely diversified along the urban–rural gradient, fertility gaps have demonstrated to fuel metropolitan expansion, contributing to natural population growth and social change. In this direction, population dynamics and economic transformations have continuously shaped urban cycles in Europe. Assuming suburban fertility to be a relevant engine of metropolitan growth, the present study investigates and discusses the intrinsic relationship between fertility transitions and urban expansion, focusing on European metropolitan regions. An average crude birth rate referring to the last decade (2013–2018) was estimated from official statistics at 671 Functional Urban Areas (FUAs, Eurostat Ur…

Machine learning for a combined electroencephalographic anesthesia index to detect awareness under anesthesia

2020

Spontaneous electroencephalogram (EEG) and auditory evoked potentials (AEP) have been suggested to monitor the level of consciousness during anesthesia. As both signals reflect different neuronal pathways, a combination of parameters from both signals may provide broader information about the brain status during anesthesia. Appropriate parameter selection and combination to a single index is crucial to take advantage of this potential. The field of machine learning offers algorithms for both parameter selection and combination. In this study, several established machine learning approaches including a method for the selection of suitable signal parameters and classification algorithms are a…

LTV1 pētnieciskās žurnālistikas raidījums "Aizliegtais paņēmiens": mediju un auditorijas dienaskārtības salīdzinājums un auditorijas vajadzību izpēte

2016

Bakalaura darba tēma ir „LTV1 pētnieciskās žurnālistikas raidījums “Aizliegtais paņēmiens”: mediju un auditorijas dienaskārtības salīdzinājums un auditorijas vajadzību izpēte”. Darba mērķis ir noskaidrot, kādas auditorijas vajadzības apmierina raidījums un salīdzināt auditorijai svarīgās problēmas ar raidījuma veidotāju priekšstatiem. Darba teorētiskajā daļā iekļauta literatūra par pētniecisko žurnālistiku, sabiedriskajiem medijiem, dienaskārtības teoriju un mediju auditorijas veidiem, kā arī mediju lietojuma un apmierinājuma teoriju un gaidu un vērtību teoriju. Darbā izmantotās metodes ir daļēji strukturētā intervija, anketēšana un fokusa grupas diskusija. Empīriskajā daļā izklāstīti inter…

The waves of enterprises bankruptcy and the factors that determine them: the case of Latvia and Lithuania

2018

International audience; Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of Latvian and Lithuanian enterprises. No such study has been carried out so far. Article analyses the dynamics of Latvian and Lithuanian enterprise bankruptcy, which manifest themselves in larger waves in certain periods and the factors that influence them. From 1993-when the bankruptcy of enterprises was started to be officia…

The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia

2018

International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…

Evaluation of accounting regulation evolution in selected countries

2018

International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…

2018

This study utilises the quality audit reports of Finnish Universities of Applied Sciences to describe the quality management of their research, development and innovation activities (RDI). The inst...