Search results for "Audit"
showing 10 items of 1421 documents
Réflexions sur l'investissement dans la réputation par les auditeurs et les analystes financiers
2010
National audience; Cet article s'intéresse à l'investissement dans un actif intangible spécifique : la réputation. Son analyse pour les opérateurs sur les marchés financiers est particulièrement intéressante car elle met en exergue les arbitrages possibles entre des profits à court terme issus d'un avantage informationnel et les gains à long terme générés par la construction d'une bonne réputation. Nous focalisons notre attention sur deux acteurs informationnels majeurs du marché des actions : les auditeurs et les analystes financiers. En théorie, ces acteurs sont incités à développer une bonne réputation, parce qu'ils sont en relation continue avec les investisseurs qui demandent des infor…
Effects of sauna bath on heart failure : A systematic review and meta-analysis
2018
Background: Sauna bath has potential as a lifestyle treatment modality for heart failure (HF). It is important to analyze the current evidence to help suggest paths of future study and potential for clinical application. Hypothesis: Sauna bath has a positive effect on HF patients. Methods: PubMed, Cochrane Library, and CINAHL databases were searched to identify randomized and nonrandomized controlled studies to compare effects of sauna bath with no sauna bath. Studies were searched for both infrared sauna bath and Finnish sauna bath. The strength of evidence was rated using a modified GRADE approach. Out of 1444 studies, nine met the inclusion criteria and were included in this review. Seve…
A Basis Set of Elementary Operations Captures Recombination of Neocortical Cell Assemblies During Basal Conditions and Learning
2019
Cell assemblies — subgroups within neuronal networks — are believed to serve as functional entities underlying cognitive capabilities such as categorical perception or memory formation and storage. However, little is known about their long-term dynamics. Using chronic in vivo calcium imaging in the mouse auditory cortex, we find that cell assemblies undergo continuous recombination, even under behaviorally stable conditions. We identify a basis set of elementary operations capturing the dynamics of cell assemblies, which involve plasticity of both the stimulus tuning of particular assemblies as well as the cellular composition of an assembly. Auditory fear conditioning introduces biases in …
Electron microscopic localization of nitric oxide I synthase in the organ of Corti of the guinea pig
1997
Nitric oxide synthase (NOS) activity has been detected previously in the mammalian cochlea at a light microscopic level. Here we present results of electron microscopic analysis for post-embedding immunoreactivity of neural-type NOS I in the cochlea of the guinea pig. Strong enzyme immunoreactivity was identified in the cytoplasm of inner and outer hair cells. Gold-labeled NOS I antibodies were mainly located in electron-dense areas of the cytoplasm, whereas electron-lucent regions of the receptor cells were nearly free from any immunoreactivity. In both types of hair cells anti-NOS I antibodies were also visible in the cuticular plates, hair bundles and nuclei. Further ultrastructural anal…
A critical role for the cholesterol-associated proteolipids PLP and M6B in myelination of the central nervous system.
2012
The formation of central nervous system myelin by oligodendrocytes requires sterol synthesis and is associated with a significant enrichment of cholesterol in the myelin membrane. However, it is unknown how oligodendrocytes concentrate cholesterol above the level found in nonmyelin membranes. Here, we demonstrate a critical role for proteolipids in cholesterol accumulation. Mice lacking the most abundant myelin protein, proteolipid protein (PLP), are fully myelinated, but PLP-deficient myelin exhibits a reduced cholesterol content. We therefore hypothesized that "high cholesterol" is not essential in the myelin sheath itself but is required for an earlier step of myelin biogenesis that is f…
Exploring hospital certification processes from the certification body’s perspective – a qualitative study
2020
Abstract Background Hospital certification is an external assessment mechanism to assure quality and safety systems. Auditors representing the certification body play a key role in certification processes, as they perform the assessment activities and interact with the involved healthcare organizations. There is limited knowledge about the approaches and methods that auditors use, such as role repertoire, conduct, and assessment practice. The purpose of this study was to explore auditors’ practice in hospital certification processes, guided by the following research questions: What styles do auditors apply in hospital certification processes, and how do auditors perceive their role in hospi…
Characterization of cooling loads in the wine industry and novel seasonal indicator for reliable assessment of energy saving through retrofit of chil…
2020
Abstract The food sector is a major consumer of energy and growing efforts are being made in the search for solutions that will guarantee the efficient and sustainable use of energy resources. Among the different sectors, wineries are attracting particular interest due to the continuous growth of the global market and production. Surveys conducted in the winemaking sector have highlighted the importance of performing accurate energy audits and have identified the installation of efficient refrigeration systems as a promising solution in a variety of cases. Unfortunately, the savings achievable by efficient cooling technologies are often estimated using simplified approaches which do not tak…
Music and Emotions in the Brain: Familiarity Matters
2011
The importance of music in our daily life has given rise to an increased number of studies addressing the brain regions involved in its appreciation. Some of these studies controlled only for the familiarity of the stimuli, while others relied on pleasantness ratings, and others still on musical preferences. With a listening test and a functional magnetic resonance imaging (fMRI) experiment, we wished to clarify the role of familiarity in the brain correlates of music appreciation by controlling, in the same study, for both familiarity and musical preferences. First, we conducted a listening test, in which participants rated the familiarity and liking of song excerpts from the pop/rock repe…
Determinants of between-hospital variations in outcomes for patients admitted with COPD exacerbations: findings from a nationwide clinical audit (AUD…
2015
Background Previous studies have demonstrated significant variability in the processes of care and outcomes of chronic obstructive pulmonary disease (COPD) exacerbations. The AUDIPOC is a Spanish nationwide clinical audit that identified large between-hospital variations in care and clinical outcomes. Here, we test the hypothesis that these variations can be attributed to either patient characteristics, hospital characteristics and/or the so-called hospital-clustering effect, which indicates that patients with similar characteristics may experience different processes of care and outcomes depending on the hospital to which they are admitted. Methods A clinical audit of 5178 COPD patients co…
[Clinical audit of patients admitted to hospital in Spain due to exacerbation of COPD (AUDIPOC study): method and organisation].
2010
There is little information regarding the clinical management of hospital inpatients diagnosed with exacerbation of Chronic Obstructive Pulmonary Disease (COPD). AUDIPOC is a clinical audit dealing with the clinical management of COPD in Spain.To examine the adequacy and validity of the instruments used to measure the variables proposed by AUDIPOC Spain (Preliminary Study) and to verify the viability of AUDIPOC in a complex environment with hospitals of different sizes, resources, and organizational layout (Pilot Study).The Preliminary Study took place in 4 hospitals and studied 213 cases. The Pilot Study took place in 30 hospitals of 6 Autonomous Communities (i.e. Regions) and studied 1203…