Search results for "Audit"
showing 10 items of 1421 documents
Internal Audit in Polish Self-government Units: Attempt to Evaluate Selected Aspects of its Functioning
2018
Internal audit has been functioning in self-government units in Poland since 2002. Its current form has changed considerably during that time. Initially, internal audit particularly focused on the area of financial economy of the unit. With time, it evolved towards a complex evaluation of the activities of the unit, considering all aspects of its functioning. Internal audit is currently transforming towards an efficiency audit. The objective of the article is to present the organisation and basic rules of performance of internal audit in SGU, to attempt an assessment of selected aspects of its functioning, and to point to possible directions of its development. For this purpose, analysis wa…
Processing of sound rise time in children and adults with and without reading problems
2007
Latvijas Universitātes kultūrvēsturiskais mantojums izstādēs: Bibliotēkas versija
2020
Bibliotēka kā atmiņas institūcija ir atbildīga par savas ‘jumta organizācijas’ kultūrvēsturiskā mantojuma saglabāšanu un pieejamību sabiedrībai. Latvijas Universitātes Bibliotēkas rūpju lokā ir ne tikai LU informacionālais nodrošinājums ikdienā, bet arī pašas Universitātes intelektuālais, zinātniskais un kultūras mantojums ilglaicīgā aspektā. Ar iespējami pilnīgāku ar Universitāti, tās darbību un cilvēkiem saistītu materiālu uzkrāšanu ir par maz, tie ir arī jāapkopo, jāsistematizē, jāapstrādā, jādara pieejami un visbeidzot - jāpopularizē, lai informācija nonāktu apritē un pavērtu iespējas tā tālākai izmantošanai, izpētei, zināšanai, nevis iegultu putekļos. Bibliotēkas devums, kāds pirms pār…
La investigación empírica en materia de rendición y fiscalización de cuentas públicas.
2017
Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing …
Internal Audit and External Audit Cooperation in EU Countries
2017
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are countries with mandatory regulations of internal and external audit cooperation, in some cases cooperation bases on initiatives, to facilitate the auditing process and avoid duplication of work. The aim of this research is to compare the Latvian public administration internal audit and external audit cooperation approach with approaches of the European countries and evaluate each country’s internal audit relation with external audit. The methodology includes a comparative…
SIA "Deloitte Audits Latvia" saimnieciskās darbības analīze un attīstības novērtējums
2021
Deloitte tīkla uzņēmumi Baltijas tirgū jau eksistē vairāk nekā 25 gadus. SIA “Deloitte Audits Latvia” darbības pēdējos gados ir novērojams peļņas un apgrozījuma palielinājums, līdz ar to ir nepieciešams veikt tā saimnieciskās darbības analizēšanu, nosakot tā attīstības tendences, vai pastāv kādi trūkumi, riski uzņēmuma tālākai attīstībai. Pētījuma mērķis ir veikt SIA “Deloitte Audits Latvia” saimnieciskās darbības analīzi, no iegūtajiem rezultātiem novērtēt uzņēmuma finansiālo stāvokli, rezultātus un tā attīstības tendences, izdarīt secinājumus un sniegt priekšlikumus uzņēmuma tālākai attīstībai. Galvenie pētījuma rezultāti norāda, ka uzņēmuma pamatdarbība ir efektīva, tā noris veiksmīgi, p…
Exercise cardiac power and the risk of heart failure in men : A population-based follow-up study
2022
Background Little is known about exercise cardiac power (ECP), defined as the ratio of directly measured maximal oxygen uptake with peak systolic blood pressure during exercise on heart failure (HF) risk. We examined the association of ECP and the risk of HF. Methods This was a population-based cohort study of 2351 men from eastern Finland. The average time to follow-up was 25 years. Participants participated at baseline in an exercise stress test. A total of 313 cases of HF occurred. Results Men with low ECP (13.92 mL/mmHg, highest quartile), after adjusting for age. Low ECP was associated with a 1.96-fold risk (95%CI: 1.38 − 2.78, p < 0.001) of HF after additional adjustment for conventio…
The difference in risk of chronic pulmonary disease morbidity and mortality between elite athletes and ordinary men in Finland
2020
Introduction: The impact of a history of competitive sports on later smoking behavior and occurrence of chronic pulmonary diseases is poorly known. We investigated how a history of elite level sports predicted later pulmonary disease morbidity and mortality. Methods: Chronic pulmonary disease incidence were assessed from national hospital and cause-of-death registers from 1970 to 2015 among Finnish male former elite athletes (n=2078) and matched controls (n=1453) alive in 1970 (mean age 45.0 years). Hazard ratios (HRs) were calculated by Cox proportional hazards model. In 1985, cohort members reported on their smoking habits, engagement in physical activity/sports and physician-diagnosed ch…
Influenceru sevis prezentēšana fotogrāfijās platformā Instagram - auditorijas reakcijas un viedokļu aspekts
2022
Bakalaura darba tēma ir „Influenceru sevis prezentēšana fotogrāfijās platformā Instagram – auditorijas reakcijas un viedokļu aspekts”. Darbs sastāv no ievada, teorētiskās daļas, metodoloģijas un empīriskās daļas, kā arī secinājumiem un pielikumiem. Darba galvenie problēmjautājumi: 1) Kādu nospiedumu auditorijai veido Influenceru veidotie ieraksti? 2)Ar ko asociējas influenceri? 3)Kāda veida saturs liek patērētājam uzturēties ilgāk pie ieraksta? Bakalaura darbs ir balstīts uz Ērvinga Gofmaņa teoriju par sevis prezentēšanu, sevis prezentēšanu tiešsaistes vidē. Metodoloģijā tiek izmantota kontentanalīze, aptauja un daļēji strukturēta intervija. Empīriskajā daļā tika izveidota kodēšanas grāmata…
Temporal loudness weights are frequency specific
2021
Previous work showed that the beginning of a sound is more important for the perception of loudness than later parts. When a short silent gap of sufficient duration is inserted into a sound, this primacy effect reoccurs in the second sound part after the gap. The present study investigates whether this temporal weighting occurs independently for different frequency bands. Sounds consisting of two bandpass noises were presented in four different conditions: (1) a simultaneous gap in both bands, (2) a gap in only the lower frequency band, (3) a gap in only the higher frequency band, or (4) no gap. In all conditions, the temporal loudness weights showed a primacy effect at sound onset. For the…