Search results for "Audit"

Comment les stresseurs influencent-ils la performance des comptables ? Equations structurelles méta-analytiques

2019

National audience; Cette recherche vise à combiner les études sur les liens entre les stresseurs et la performance en cabinets comptables et d’audit et à identifier les médiateurs et modérateurs des relations entre stresseurs et performance. En utilisant des méta-analyses et analyses des pistes causales, cette recherche compile 60 études pour investiguer les relations des stresseurs avec la performance des comptables et auditeurs. Comme supposé, les méta-analyses des corrélations bivariées suggère que (1) les stresseurs au travail affectent négativement la performance, (2) l’épuisement professionnel et le stress sont reliés négativement à la performance, mais (3) la motivation est associée …

Developing hand-worn input and haptic support for real-world target finding

2019

Locating places in cities is typically facilitated by handheld mobile devices, which draw the visual attention of the user on the screen of the device instead of the surroundings. In this research, we aim at strengthening the connection between people and their surroundings through enabling mid-air gestural interaction with real-world landmarks and delivering information through audio to retain users' visual attention on the scene. Recent research on gesture-based and haptic techniques for such purposes has mainly considered handheld devices that eventually direct users' attention back to the devices. We contribute a hand-worn, mid-air gestural interaction design with directional vibrotacti…

Does signal detection methodology allow to measure discrimination, but not pain?

1979

Comment renforcer la règlementation sur l'indépendance des auditeurs ? Quelques leçons tirées du marché français

2010

This paper draws on the growing academic literature, over the last decade, to assess the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint-audit requirement results in a less concentrated audit market: Big 4 auditors have a weaker market share as compared with other markets. But audit fees are not lower, however. This could be explained by (1) coordination costs between joint-auditors that outweigh the benefits of a more “open” market, and/or (2) the impossibility to switch auditor during a six-year legal engagement. Elsewhere, the a priori stronger independence associated with that specific regulation does not result in less …

La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français

2010

This paper draws on the growing academic literature, over the last decade, to assess the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint-audit requirement results in a less concentrated audit market: Big 4 auditors have a weaker market share as compared with other markets. But audit fees are not lower, however. This could be explained by (1) coordination costs between joint-auditors that outweigh the benefits of a more “open” market, and/or (2) the impossibility to switch auditor during a six-year legal engagement. Elsewhere, the a priori stronger independence associated with that specific regulation does not result in less …

The emergence of a shared action ontology: building blocks for a theory.

2003

To have an ontology is to interpret a world. In this paper we argue that the brain, viewed as a representational system aimed at interpreting our world, possesses an ontology too. It creates primitives and makes existence assumptions. It decomposes target space in a way that exhibits a certain invariance, which in turn is functionally significant. We will investigate which are the functional regularities guiding this decomposition process, by answering to the following questions: What are the explicit and implicit assumptions about the structure of reality, which at the same time shape the causal profile of the brain's motor output and its representational deep structure, in particular of t…

Development of certified environmental management in hospital and outpatient haemodialysis units

2015

Antecedentes: El impacto ambiental de la hemodiálisis es destacado. Está destacando la actividad en este sentido incluso a nivel bibliográfico. Los sistemas de gestión medioambiental (SGMA) voluntarios, Environmental Management and Auditing System (EMAS) e International Organization for Standardization (ISO 14001), son instrumentos destacados para la protección medioambiental junto a legislación, impuestos y beneficios fiscales. Objetivos: Conocer el grado de implantación de los SGMA en las unidades de hemodiálisis hospitalarias y ambulatorias del Sistema Nacional de Salud español, para disponer de un grupo de centros de referencia en gestión medioambiental en esta actividad sanitaria. Méto…

Different Brain Mechanisms Mediate Sensitivity to Sensory Consonance and Harmonic Context: Evidence from Auditory Event-Related Brain Potentials

2001

Abstract The goal of this study was to analyze the time-course of sensory (bottom-up) and cognitive (top-down) processes that govern musical harmonic expectancy. Eight-chord sequences were presented to 12 musicians and 12 nonmusicians. Expectations for the last chord were manipulated both at the sensory level (i.e., the last chord was sensory consonant or dissonant) and at the cognitive level (the harmonic function of the target was varied by manipulating the harmonic context built up by the first six chords of the sequence). Changes in the harmonic function of the target chord mainly modulate the amplitude of a positive component peaking around 300 msec (P3) after target onset, reflecting …

The neural basis of sublexical speech and corresponding nonspeech processing: a combined EEG-MEG study.

2014

Abstract We addressed the neural organization of speech versus nonspeech sound processing by investigating preattentive cortical auditory processing of changes in five features of a consonant–vowel syllable (consonant, vowel, sound duration, frequency, and intensity) and their acoustically matched nonspeech counterparts in a simultaneous EEG–MEG recording of mismatch negativity (MMN/MMNm). Overall, speech–sound processing was enhanced compared to nonspeech sound processing. This effect was strongest for changes which affect word meaning (consonant, vowel, and vowel duration) in the left and for the vowel identity change in the right hemisphere also. Furthermore, in the right hemisphere, spe…

Global context effects on musical expectancy.

1997

The effects of global harmonic contexts on expectancy formation were studied in a set of three experiments. Eight-chord sequences were presented to subjects. Expectations for the last chord were varied by manipulating the harmonic context created by the first six: in one context, the last chord was part of an authentic cadence (V–I), whereas in the other, it was a fourth harmonic degree following a full cadence (I–IV). Given this change in harmonic function, the last chord was assumed to be more expected in the former context, all the other local parameters being held constant. The effect of global context on expectancy formation was supported by the fact that subjects reported a lower degr…