Search results for "Audit"
showing 10 items of 1421 documents
Pattern of drug use by advanced cancer patients followed at home
2001
The aim of this study was to document the drugs most commonly prescribed to control symptoms in advanced cancer patients being followed at home. We analyzed data for 128 patients admitted to a home palliative care program from January 1993 to January 1995. All patients were followed at home until death by a team consisting of doctors and nurses, and were given two or three medical examinations a week. The most frequently prescribed drugs were analgesics and drugs commonly used to prevent NSAID-induced gastric toxicity. Slow-release morphine was the analgesic used most often. Most patients received more than four drugs. Younger people received morphine more often than did older patients. Co…
Measuring psychosocial stress with heart rate variability-based methods in different health and age groups
2022
Abstract Objective. Autonomic nervous system function and thereby bodily stress and recovery reactions may be assessed by wearable devices measuring heart rate (HR) and its variability (HRV). So far, the validity of HRV-based stress assessments has been mainly studied in healthy populations. In this study, we determined how psychosocial stress affects physiological and psychological stress responses in both young (18–30 years) and middle-aged (45–64 years) healthy individuals as well as in patients with arterial hypertension and/or either prior evidence of prediabetes or type 2 diabetes. We also studied how an HRV-based stress index (Relax-Stress Intensity, RSI) relates to perceived stress …
Lesion load may predict long-term cognitive dysfunction in multiple sclerosis patients
2015
Background: Magnetic Resonance Imaging (MRI) techniques provided evidences into the understanding of cognitive impairment (CIm) in Multiple Sclerosis (MS). Objectives: To investigate the role of white matter (WM) and gray matter (GM) in predicting long-term CIm in a cohort of MS patients. Methods: 303 out of 597 patients participating in a previous multicenter clinical-MRI study were enrolled (49.4% were lost at follow-up). The following MRI parameters, expressed as fraction (f) of intracranial volume, were evaluated: cerebrospinal fluid (CSF-f), WM-f, GM-f and abnormal WM (AWM-f), a measure of lesion load. Nine years later, cognitive status was assessed in 241 patients using the Symbol Dig…
Electrophysiological evidence for change detection in speech sound patterns by anesthetized rats
2014
Human infants are able to detect changes in grammatical rules in a speech sound stream. Here, we tested whether rats have a comparable ability by using an electrophysiological measure that has been shown to reflect higher order auditory cognition even before it becomes manifested in behavioral level. Urethane-anesthetized rats were presented with a stream of sequences consisting of three pseudowords carried out at a fast pace. Frequently presented “standard” sequences had 16 variants which all had the same structure. They were occasionally replaced by acoustically novel “deviant” sequences of two different types: structurally consistent and inconsistent sequences. Two stimulus conditions we…
Estudio de la discriminación auditiva en educación infantil en Valencia
2018
Este estudio se centra en conocer en qué grado los tutores de 2o ciclo de Educación Infantil de las escuelas públicas de Valencia (España) trabajan el lenguaje musical en sus alum- nos, con el fin de analizar la importancia que le atribuyen a la estimulación auditiva temprana por medio del desarrollo de la discriminación de sonidos musicales y su didáctica. La investigación es cuantitativa-cualitativa, por encuesta con cuestionario, administrado a 95 tutores. Como resultado, se confirma la escasa estimulación que reciben los niños y la necesidad de ofertar más cursos de formación en didáctica musical para este colectivo docente. This study aims to know to what extent tutors of the 2nd cycle…
Empirical evidence for musical syntax processing? Computer simulations reveal the contribution of auditory short-term memory
2014
During the last decade, it has been argued that (1) music processing involves syntactic representations similar to those observed in language, and (2) that music and language share similar syntactic-like processes and neural resources. This claim is important for understanding the origin of music and language abilities and, furthermore, it has clinical implications. The Western musical system, however, is rooted in psychoacoustic properties of sound, and this is not the case for linguistic syntax. Accordingly, musical syntax processing could be parsimoniously understood as an emergent property of auditory memory rather than a property of abstract processing similar to linguistic processing.…
Consequences of the Abandonment of Mandatory Joint Audit : An Empirical Study of Audit Costs and Audit Quality Effects
2016
Abstract This paper focuses on the unique Danish setting in examining the consequences of abandoning a mandatory joint audit regime. We study the effects on audit costs (measured by audit fees) and audit quality (measured by abnormal accruals) of the abandonment of the mandatory joint audit in Denmark in 2005. We perform our analysis on non-financial listed Danish companies for the 2002–2010 period. Our results show that a joint audit is associated with higher fees, but that the association between joint audit and abnormal accruals is insignificant. This suggests that the higher audit fees cannot be explained by higher audit quality. Our results are robust to alternative measurements of fee…
El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013
2017
This paper looks into the Annual Transparency Reports published in Spain in 2010 as a consequence of the Spanish Auditing Act 12/2010, and in 2013 after the publication of the 2011 Spanish Auditing Regulation and the new European Union proposals. The results of this pioneer research in our country evidence a high level of transparency regarding the compulsory items legally required, showing an increasing trend from 2010 to 2013. However, there is a decrease in voluntary information in 2013. Our study reveals that bigger audit firms and firms less dependent on fees from consultancy services are the ones with higher transparency levels in their Annual Transparency Reports.
Predicting audit failure: evidence from auditing enforcement releases
2018
This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor’s tenure and economic policies to preve...
Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors
2017
SUMMARY The business risk auditing (BRA) approach was developed in the late 1990s and partly incorporated into audit standards in the early 2000s. As such, BRA was a significant innovation in audit methodology. In our interview study, we examine the experiences of 38 non-Big 4 auditors toward the theorization and diffusion of BRA. We use the widely recognized framework from Greenwood, Suddaby, and Hinings (2002), emphasizing the importance of legitimacy within an organizational field, to evaluate the change process toward BRA. First, we observe that the theorization of the new concept of BRA was often of limited success as many non-Big 4 auditors found it to be too complex and remained unco…