Search results for " audit"
showing 10 items of 463 documents
An extensive pattern of atypical neural speech-sound discrimination in newborns at risk of dyslexia.
2019
Objective: Identifying early signs of developmental dyslexia, associated with deficient speech-sound processing, is paramount to establish early interventions. We aimed to find early speech-sound processing deficiencies in dyslexia, expecting diminished and atypically lateralized event-related potentials (ERP) and mismatch responses (MMR) in newborns at dyslexia risk. Methods: ERPs were recorded to a pseudoword and its variants (vowel-duration, vowel-identity, and syllable-frequency changes) from 88 newborns at high or no familial risk. The response significance was tested, and group, laterality, and frontality effects were assessed with repeated-measures ANOVA. Results: An early positive a…
'I love Rock 'n' Roll'--music genre preference modulates brain responses to music.
2013
The present study examined the effect of participants' music genre preference on the neural processes underlying evaluative and cognitive judgements of music using the event-related potential technique. To this aim, two participant groups differing in their preference for Latin American and Heavy Metal music performed a liking judgement and a genre classification task on a variety of excerpts of either music genre. A late positive potential (LPP) was elicited in all conditions between 600 and 900 ms after stimulus onset. During the genre classification task, an early negativity was elicited by the preferred compared to the non-preferred music at around 230-370 ms whereas the non-preferred g…
The Influence of the COVID‑19 Pandemic Emergency on Alcohol Use: A Focus on a Cohort of Sicilian Workers
2023
The period between the beginning and the end of the COVID-19 pandemic emergency generated a general state of stress, affecting both the mental state and physical well-being of the general population. Stress is the body’s reaction to events or stimuli perceived as potentially harmful or distressing. Particularly when prolonged over time, it can promote the consumption of different psychotropic substances such as alcohol, and thus the genesis of various pathologies. Therefore, our research aimed to evaluate the differences in alcohol consumption in a cohort of 640 video workers who carried out activities in smart working, subjects particularly exposed to stressful situations due to the string…
Les compléments neurophysiologiques du diagnostic
2009
Les recherches presentees mettent en evidence des relations entre anomalies comportementales et cognitives et dysfonctionnements cerebraux sous-jacents a partir de methodes d'exploration electrophysiologique non invasives (electroencephalogramme, potentiels evoques auditifs). Trois types de troubles sont etudies : les troubles du sommeil, l'intolerance au changement et l'exploration visuelle atypique des visages humains. La complementarite des approches cliniques et neurophysiologiques est cruciale aux etapes du diagnostic fonctionnel, de l'intervention therapeutique et educative.
Rhythmic variations in reaction times and evoked potentials
1995
The present work aimed to assess the existence of a regular ultradian cyclicity underlying the variations in amplitude of the N1-P2 component of acoustic EP during a relatively long recording session and investigate its relationship with behavioral measure as RT to the same stimulus. 128 tones were presented to each subject; 128 RTs and the associated EPs to target stimuli were recorded. N1-P2 amplitude has been measured at a single trial level through Woody adaptive filter modified by Wastell. Results showed that there are ultradian rhythmic variations of N1-P2 and RT, with a periodicity from about 5 to 40 min and these variations have similar patterns in the two measures in most of the su…
Child specific activation in left auditory cortex predicts behavioral performance in inhibition tasks
2020
Sensory processing during development is important for the emerging cognitive skills underlying goal-directed behavior. Yet, it is not known how auditory processing in children is related to their cognitive functions. Here, we utilized combined magneto- and electroencephalographic (M/EEG) measurements to show that child-unique auditory cortical activity at ∼250 ms after auditory stimulation predicts the performance in inhibition tasks. While unaffected by task demands, the amplitude of the left-hemisphere activation pattern was significantly correlated with the variability of behavioral response time. Since this activation pattern is not present in adults, our results suggest divergent brai…
The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context
2007
The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiv…
SINGLE-TRIAL BASED INDEPENDENT COMPONENT ANALYSIS ON MISMATCH NEGATIVITY IN CHILDREN
2010
Independent component analysis (ICA) does not follow the superposition rule. This motivates us to study a negative event-related potential — mismatch negativity (MMN) estimated by the single-trial based ICA (sICA) and averaged trace based ICA (aICA), respectively. To sICA, an optimal digital filter (ODF) was used to remove low-frequency noise. As a result, this study demonstrates that the performance of the sICA+ODF and aICA could be different. Moreover, MMN under sICA+ODF fits better with the theoretical expectation, i.e., larger deviant elicits larger MMN peak amplitude.
Auditory Event-Related Potentials in the Study of Developmental Language-Related Disorders
1997
This article reviews recent auditory event-related potential (ERP) studies of developmental language disorder (DLD) and dyslexia/reading disorder (RD). The possibility of using ERPs in searching for precursors of these disorders in the early development of infants at risk is also discussed. Differences in exogenous/sensory ERPs at the latency range of P1 and N1-P2 components have been reported between groups with DLD and RD and control groups. Latency differences between the groups may be related to a common timing deficit suggested by some researchers to be one of the possible underlying factors both in DLD and dyslexia. N1 amplitude group differences may be partly related to arousal/atten…
Mismatch negativity (MMN) as a tool for investigating auditory discrimination and sensory memory in infants and children
2000
For decades behavioral methods, such as the head-turning or sucking paradigms, have been the primary methods to investigate auditory discrimination, learning and the function of sensory memory in infancy and early childhood. During recent years, however, a new method for investigating these issues in children has emerged. This method makes use of the mismatch negativity (MMN), the brain's automatic change-detection response, which has been used intensively in both basic and clinical studies in adults for twenty years. This review demonstrates that, unlike many other components of event-related potentials, the MMN is developmentally quite stable and can be obtained even from pre-term infants…