Search results for "Audit"

ANALYSING RELATIONSHIPS BETWEEN URBAN LAND USE FRAGMENTATION METRICS AND SOCIO-ECONOMIC VARIABLES

2016

Abstract. Analysing urban regions is essential for their correct monitoring and planning. This is mainly accounted for the sharp increase of people living in urban areas, and consequently, the need to manage them. At the same time there has been a rise in the use of spatial and statistical datasets, such as the Urban Atlas, which offers high-resolution urban land use maps obtained from satellite imagery, and the Urban Audit, which provides statistics of European cities and their surroundings. In this study, we analyse the relations between urban fragmentation metrics derived from Land Use and Land Cover (LULC) data from the Urban Atlas dataset, and socio-economic data from the Urban Audit f…

Factores que determinan los honorarios de auditoría: Análisis empírico para México

2012

La escasa investigación internacional sobre auditoría en el ámbito latinoamericano ha motivado el desarrollo de esta investigación. El objetivo de este trabajo es analizar empíricamente los factores que influyen en el monto de los honorarios de auditoría en México, partiendo de una muestra de 59 empresas que cotizan en la Bolsa Mexicana de Valores (BMV), durante el período de 2002 a 2008. La metodología empleada, en línea con los estudios previos, se basa en un modelo de regresión múltiple, a partir de un conjunto de hipótesis relacionadas con diversos factores que afectan la determinación de los honorarios, vinculados a la empresa auditada y a la firma auditora, recolectados de la base de …

Preguntas de comprensión audiovisual sobreimpresas: propuesta para el aprendizaje de segundas lenguas

2018

Las actividades de comprensión audiovisual son complejas, especialmente en una segunda lengua. Por un lado, existe un conflicto de atención visual entre ver un vídeo y realizar una tarea escrita simultáneamente. Por otro lado, prestar atención a la imagen, al audio, y a la actividad al mismo tiempo puede saturar la memoria de trabajo. En este artículo se describe una propuesta innovadora que puede ayudar a limitar esta complejidad en las áreas de la enseñanza y la evaluación de segundas lenguas: el uso de preguntas de comprensión audiovisual integradas en la imagen del vídeo en forma de subtítulos y sincronizadas con los fragmentos relevantes. La propuesta es el resultado de una investigaci…

Mismatch negativity (MMN) in freely-moving rats with several experimental controls.

2014

Mismatch negativity (MMN) is a scalp-recorded electrical potential that occurs in humans in response to an auditory stimulus that defies previously established patterns of regularity. MMN amplitude is reduced in people with schizophrenia. In this study, we aimed to develop a robust and replicable rat model of MMN, as a platform for a more thorough understanding of the neurobiology underlying MMN. One of the major concerns for animal models of MMN is whether the rodent brain is capable of producing a human-like MMN, which is not a consequence of neural adaptation to repetitive stimuli. We therefore tested several methods that have been used to control for adaptation and differential exogenou…

Might as well jump: Sound affects muscle activation in skateboarding

2014

The aim of the study is to reveal the role of sound in action anticipation and performance, and to test whether the level of precision in action planning and execution is related to the level of sensorimotor skills and experience that listeners possess about a specific action. Individuals ranging from 18 to 75 years of age - some of them without any skills in skateboarding and others experts in this sport - were compared in their ability to anticipate and simulate a skateboarding jump by listening to the sound it produces. Only skaters were able to modulate the forces underfoot and to apply muscle synergies that closely resembled the ones that a skater would use if actually jumping on a ska…

Menopausal Status and Physical Activity Are Independently Associated With Cardiovascular Risk Factors of Healthy Middle-Aged Women: Cross-Sectional a…

2019

Cardiovascular disease (CVD) is the primary cause of mortality in women in developed countries. CVD risk rises with age, yet for women there is a rapid increase in CVD risk that occurs after the onset of menopause. This observation suggests the presence of factors in the middle-aged women that accelerate the progression of CVD independent of chronological aging. Leisure time physical activity (LTPA) is a well-established protective factor against CVD. However, its role in attenuating atherogenic lipid profile changes and CVD risk in post-menopausal women has not been well-established. The present study is part of the Estrogenic Regulation of Muscle Apoptosis (ERMA) study, a population-based…

Fra behandling til recovery. En review-studie av forskning på dagsentra for mennesker med psykiske lidelser

2017

This study reviews research publications topically related to day centres for people with mental health problems. The purposes are to give a general overview of the evidence-based knowledge in the field, to detect gaps of knowledge, and to throw light on the following research questions: (1) Which ideologies about day centres may be revealed in Scandinavian- and English-speaking research on day centres for people with mental health problems; and (2) What significance do the day centres have for the users?Both questions are answered by examining 34 research publications, printed in either Scandinavian or English languages during the period 1962-2015. An integrative literature review was used…

REPLACER L'AUDITEUR AU COEUR DE SON METIER: UNE ETUDE EXPLORATOIRE SUR LE MARCHE FRANÇAIS

2012

The auditor's judgment, faces new stakes bound up to the industrialization of the audit process and to the development of the new information and communication technologies. These evolutions, complicate the audit practices and calling into question to the professional judgment exercise. The aim of our research is to contribute, to restore and to re-size the place granted to the professional judgment. To be made we led two studies: a qualitative study realized with a sample consisted of 22 auditors and a documentary study based on the booklet of The Green Paper on Audit Policy. The results show that there is a dialectical relation between the technical dimension and the human dimension of th…

Aikuisdyslektikkojen ei-kielellinen visuaalis-auditorinen ja auditoris-visuaalinen assosiaatio-oppiminen

2001

Impact of COVID-19 on Business Model Innovation at EdTech Startups

2021

Purpose: COVID-19 occurred at the end of 2019 and forced the world to change daily routines. Schools and offices were closed and needed to move to online mode. Educational technology (EdTech) aims to advance the learning results for students, foster individual approaches, and diminish teachers' burnout. The study aims to understand the impact of COVID-19 on business model innovation (BMI) at EdTech startups. Modern scholars show interest in researching firms that have various business models simultaneously. It is still unclear how business model diversification corresponds to its accomplishments. COVID-19 was a rapid and unexpected change. Hence, companies did not have much time to change t…