Search results for "Audit"
showing 10 items of 1421 documents
Internal Public Audit in the Financial Crisis Context
2013
Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.
A Self-Funding Reward Mechanism for Tax Compliance
2015
We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. The first, as is the case in most extant tax systems, does not discriminate between the un-audited and those found compliant. The second targets the redistribution in favor of those found compliant. We find that targeting increases compliance when paying taxes generates a social return. We do not find any increase in compliance in a control treatment where individuals audited and found compliant receive symbolic rewards. It is…
E-Learning material presentation and visualization types and schemes
2014
Multimedia and content visualisation provide ability to transform electronic materials into more dynamic format. This can provide positive aspect on learning, but also can overload the limited information processing capacity in human brains. Cognitive load in technology-enhanced learning is closely related to the learning styles of learners. This study examines interactions between learning styles of students and how these are related to studentâs working memory and cognitive traits. To investigate the learning styles of learners the Felder- Soloman questionnaire was chosen. It allows analyse studentsâ learning styles with respect to the Felder-Silverman learning style model, which is t…
Corporate governance and firm performance: A comparative analysis of auditing problems
2006
The recent financial crises have created a new debate about comparison and convergence of different systems of corporate governance. In particular, they have underlined poor efficiency of rule structures to achieve a good relationship between different stakeholder’s rights. In line with many studies of corporate governance that emphasize the manager-stakeholders relationship as explained by agency theory, in this paper, I analyse the role of auditing as an incentive device to reduce contractual or transaction costs related to asymmetric information.Considering as a benchmark the recent US Sarbanes Oxley Act of July 2002. I describe a set of auditing principles by comparing common and civil …
Counselling for physical activity, life-space mobility and falls prevention in old age (COSMOS): protocol of a randomised controlled trial.
2019
IntroductionThe most promising way to promote active life years in old age is to promote regular participation in physical activity (PA). Maintaining lower extremity muscle function with good balance has been associated with fewer falls and the need of help from others. This article describes the design and intervention of a randomised controlled trial (RCT) investigating the effectiveness of a health and PA counselling programme on life-space mobility and falls rates in community-dwelling older adults at the Health Kiosk and/or Service Centre.Methods and analysisCommunity-dwelling men and women (n=450) aged 65 years and over with early phase mobility limitation will be recruited to a 24-mo…
Joint Audit, Audit Market Structure, and Consumer Surplus
2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that th…
Autonomie e controlli della Corte dei conti nel quadro dei principi costituzionali e dei vincoli sovranazionali in materia economico-finanziaria
2022
Una riflessione dei controlli sulle autonomie territoriali intestati alla Corte dei conti non può prescindere dal loro inquadramento costituzionale. L’A. prospetta una ricostruzione del controllo come espressione di una funzione neutra e imparziale che deve riposare su precisi parametri costituzionali che ne legittimano l’adozione e di cui va resa una stretta interpretazione: il controllo sulle Autonomie territoriali deve così essere necessariamente una attività tale da avvicinarla a quella giurisdizionale piuttosto che amministrativa. È in tale chiave che deve essere inteso il rapporto fra ausiliarietà di cui all’art. 100 Cost. e controlli sui bilanci ed i rendiconti. L’evoluzione del quad…
E-wave and heart rate responses during anticipation of nonmotor events.
1994
This study concentrated on three main questions: 1) can anticipatory late negative shift (expectancy wave, E-wave) be elicited in nonmotor S1-S2 paradigm, 2) is it sensitive to variation of emotional aspects of the task and 3) is there a connection between heart rate (HR) responses and E-wave. S1 was a letter row that was replaced tachistoscopically by another letter row (S2). The task of the subjects (n = 12) was to detect if the critical aspects of S2 were similar to S1. After their delayed response they received feedback of their performance. The emotional aspects of the task were varied by presenting aversive noise bursts at the end of the feedback period either always, contingently to …
Slikovnica kao predmet
2019
Based on recent studies on materiality, picturebook research, and cognitive studies, this paper investigates how children may perceive picturebooks as objects and their material properties. In this regard, we emphasise three dimensions of picturebooks as objects and relate them to developmental stages. The first dimension concerns the materials the picturebooks are composed of, such as paper, cardboard, wood, plastics, and cloth. The second dimension refers to the type of book, e.g. hardbacks, sets of cardboard sheets, fanfold books, pop-up books, and even hybrid objects such as books which are toys at the same time. Finally, this study focuses on the types of actions that are associated wi…
Disassembling the classroom – an ethnographic approach to the materiality of education
2012
The ethnography of education is challenged by the materiality of the classroom. Ethnographic accounts of school lessons mostly highlight language and interaction and offer no suitable methodology for researching objects and their role in the classroom. Moreover, objects are part of complex and interwoven assemblages involving human actors, practices and things. As such, their contribution to human practices often remains unnoticed in the background of routine activities. In order to make the materiality of practice available to ethnographic observation, we thus have to analytically disassemble these assemblages. An ethnographic approach that draws on practice theory and concepts developed i…