Search results for " Quality"
showing 10 items of 3133 documents
Audit and Earnings Management in Spanish SMEs
2016
Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…
Producing SI-traceable reference values for Cd, Cr and Pb amount contents in polyethylene samples from the Polymer Elemental Reference Material (PERM…
2000
The present paper describes the certification of the amount content of Cd, Cr and Pb in two different polyethylene materials within the third phase of the Polyethylene Elemental Reference Material (PERM) project. The analytical procedure to establish the reference values for Cd, Cr and Pb amount contents in these materials is based on isotope dilution mass spectrometry used as a primary method of measurement. Cd and Pb were measured with inductively coupled plasma-mass spectrometry and Cr with positive thermal ionization-mass spectrometry. The decomposition of the polymer matrix was carried out using a high pressure asher. Reference values for amount content, traceable to the SI-system, hav…
Objective Amplitude of Accommodation Computed from Optical Quality Metrics Applied to Wavefront Outcomes
2009
Purpose: We studied the accuracy and precision of 32 objective wavefront methods for finding the amplitude of accommodation obtained in 180 eyes. Methods: Ocular accommodation was stimulated with 0.5 D steps in target vergence spanning the full range of accommodation for each subject. Subjective monocular amplitude of accommodation was measured using two clinical methods, using negative lenses and with a custom Badal optometer. Results: Both subjective methods gave similar results. Results obtained from the Badal optometer where used to test the accuracy of the objective methods. All objective methods showed lower amplitude of accommodation that the subjective ones by an amount that varied …
Symptom variability and control in COPD: Advantages of dual bronchodilation therapy
2017
Abstract Background Chronic obstructive pulmonary disease (COPD) is a heterogeneous disorder characterized by usually progressive development of airflow obstruction that is not fully reversible. While most patients will experience symptoms throughout the day or in the morning upon awakening, many patients do not experience their symptoms as constant but report variability in symptoms during the course of the day or over time. Symptom variability adversely affects patients' health status and increases the risk of COPD exacerbations. Methods We examined data from the literature on symptom variability and control in patients with COPD, with focus on the use of inhaled bronchodilator therapy wi…
Subjective ranking of concert halls substantiated through orthogonal objective parameters.
2015
[EN] This paper studies the global subjective assessment, obtained from mean values of the results of surveys addressed to members of the audience of live concerts in Spanish auditoriums, through the mean values of the three orthogonal objective parameters (Tmid, IACCE3, and LEV), expressed in just noticeable differences (JNDs), regarding the best-valued hall. Results show that a linear combination of the relative variations of orthogonal parameters can largely explain the overall perceived quality of the sample. However, the mean values of certain orthogonal parameters are not representative, which shows that an alternative approach to the problem is necessary. Various possibilities are pr…
A New Adaptive Neural Harmonic Compensator for Inverter Fed Distributed Generation
2004
This paper deals with the command of inverters in DG (distributed generation) systems by use of linear neural networks in such a way that, with a slight upgrade of their control software, they can be used also to compensate for the harmonic distortion in the node where they are connected (local compensation), that is in the in the point of common coupling (PCC). To this purpose a neural estimator based on linear neurons (ADALINEs) has been developed which is able to act as a selective noise cancellers for each harmonic of the node voltage. The use of linear neurons permits the drawbacks of classical neural networks to be overcome and moreover the neural estimator is easy to implement, thus …
Model Predictive Control for Shunt Active Filters With Fixed Switching Frequency
2016
This paper presents a modification to the classical Model Predictive Control algorithm, named Modulated Model Predictive Control, and its application to active power filters. The proposed control is able to retain all the advantages of a Finite Control Set Model Predictive Control whilst improving the generated waveforms harmonic spectrum. In fact a modulation algorithm, based on the cost function ratio for different output vectors, is inherently included in the MPC. The cost function-based modulator is introduced and its effectiveness on reducing the current ripple is demonstrated. The presented solution provides an effective and straightforward single loop controller, maintaining an excel…
Prevention of occupational injuries: moral hazard and complex agency relationships
2004
This paper exploits the results of agency theory with the aim of contributing a new viewpoint and a form for analysis of the current functioning of the occupational injury and disease section of the French Social Security system in its mission of providing incentives for prevention. After outlining the organization and specific features of insurance against occupational risks, an initial level of analysis highlights the presence of moral hazard in relations between insurer and company and between company and employee. A second level of analysis with the appeal to complex agency relationship models, multitask model and third-party model, is necessary to take into account the consequences for…
High-definition imaging in endoscopic transsphenoidal pituitary surgery.
2011
Background The transsphenoidal approach to sellar lesions has evolved enormously since its first description in the early 20th century. Endoscopic surgical strategies have become an integral part of the surgical armamentarium. More recently, high-definition (HD) digital cameras with better image resolution were introduced, although their value for the surgical procedure remains equivocal. The purpose of this study was to compare the image quality of a standard-definition (SD) camera with a new HD camera. Methods A transsphenoidal pituitary adenomectomy was recorded simultaneously in HD and SD resolution. Eight experienced neurosurgeons were asked to identify predefined as well as not predef…
Contribution of IL-17-producing {gamma}{delta} T cells to the efficacy of anticancer chemotherapy.
2011
IL-17 production by γδ T cells is required for tumor cell infiltration by IFN-γ–producing CD8+ T cells and inhibition of tumor growth in response to anthracyclines.