Search results for "33"
showing 10 items of 1917 documents
External investigations and disciplinary sanctions against auditors: the impact on audit quality
2015
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…
Apport de matières organiques exogènes en agriculture: indicateur de potentialité de stockage de carbone dans les sols et définition de classes de di…
2007
CT3; absent
Soil carbon, multiple benefits
2014
Made available in DSpace on 2018-12-11T17:24:47Z (GMT). No. of bitstreams: 0 Previous issue date: 2015-01-01 In March 2013, 40 leading experts from across the world gathered at a workshop, hosted by the European Commission, Directorate General Joint Research Centre, Italy, to discuss the multiple benefits of soil carbon as part of a Rapid Assessment Process (RAP) project commissioned by Scientific Committee on Problems of the Environment (SCOPE). This collaboration led to the publication of the SCOPE Series Volume 71 Soil Carbon: Science, Management and Policy for Multiple Benefits; which brings together the essential scientific evidence and policy opportunities regarding the global importa…
In situ Mössbauer spectroscopy: Evidence for green rust (fougerite) in a gleysol and its mineralogical transformations with time and depth
2005
Abstract A miniaturized Mossbauer spectrometer, adapted to the Earth’s conditions from the instrument developed for Mars space missions, has been used for the first time to study in situ variations with depth and transformations with time of iron minerals in a gleysol. The instrument is set into a PVC tube and can be moved up and down precisely (±1 mm) at the desired depth. Mossbauer spectra were obtained from 15 to 106 cm depth and repeated exactly at the same point at different times to follow mineralogical transformations with time. X-ray diffraction (XRD) and selective extraction techniques were performed on soil samples. The piezometric level of the water table was measured and the com…
Morphological characterisation of soil structure in tilled fields: from a diagnosis method to the modelling of structural changes over time
2004
Characterisation of soit structure within the tilled layer of cultivated fields is crucial because the importance of this soil characteristic on the biological, chemical and physical properties of the soil and its repercussions on water cycle, root growth and functioning. We present in this paper a method for field characterisation of soil structure. This method, practised since the 1970s, was designed for field diagnosis of the effects of cropping systems on soil structure. It is based on a stratification of the observation face of a pit dug perpendicular to the direction of tillage and traffic: spatial compartments are distinguished, according to the nature of the mechanical stresses they…
From Fredholm and Wronskian representations to rational solutions to the KPI equation depending on 2N − 2 parameters
2017
International audience; We have already constructed solutions to the Kadomtsev-Petviashvili equation (KPI) in terms of Fredholm determinants and wronskians of order 2N. These solutions have been called solutions of order N and they depend on 2N −1 parameters. We construct here N-order rational solutions. We prove that they can be written as a quotient of 2 polynomials of degree 2N(N +1) in x, y and t depending on 2N−2 parameters. We explicitly construct the expressions of the rational solutions of order 4 depending on 6 real parameters and we study the patterns of their modulus in the plane (x, y) and their evolution according to time and parameters a1, a2, a3, b1, b2, b3.
6-th order rational solutions to the KPI equation depending on 10 parameters
2017
International audience; Here we constuct rational solutions of order 6 to the Kadomtsev-Petviashvili equation (KPI) as a quotient of 2 polynomials of degree 84 in x, y and t depending on 10 parameters. We verify that the maximum of modulus of these solutions at order 6 is equal to 2(2N + 1)2 = 338. We study the patterns of their modulus in the plane (x, y) and their evolution according time and parameters a1, a2, a3, a4, a5, b1, b2, b3, b4, b5. When these parameters grow, triangle and rings structures are obtained.
"Table 1" of "First observation of the production of nucleon resonances in anti-proton annihilation in liquid deuterium"
1995
No description provided.