Search results for "Audit"

EBM,linee guida e audit clinico: il dibattito per una nuova medicina

2008

A Review of Bias Research in Auditing: Opportunities for Integrating Experimental Psychology and Experimental Economics

2009

The objective of this paper is to show opportunities for integrating psychological and economics research in auditing. For this purpose, auditing research that employs both the methodologies of experimental psychology and experimental economics is collectively reviewed. The review is structured along three fundamental research questions: (1) Are auditors prone to biases; (2) what are the consequences of biased judgment in auditing; and (3) do features of the audit environment interact with the biased judgment? While both the research approach of experimental psychology and experimental economics are employed for addressing these resesarch questions, both approaches differ in their focus and…

One-Pixel Attack Deceives Computer-Assisted Diagnosis of Cancer

2020

Computer vision and machine learning can be used to automate various tasks in cancer diagnostic and detection. If an attacker can manipulate the automated processing, the results can be devastating and in the worst case lead to wrong diagnosis and treatment. In this research, the goal is to demonstrate the use of one-pixel attacks in a real-life scenario with a real pathology dataset, TUPAC16, which consists of digitized whole-slide images. We attack against the IBM CODAIT's MAX breast cancer detector using adversarial images. These adversarial examples are found using differential evolution to perform the one-pixel modification to the images in the dataset. The results indicate that a mino…

Domain-specific transfer learning in the automated scoring of tumor-stroma ratio from histopathological images of colorectal cancer

2023

Tumor-stroma ratio (TSR) is a prognostic factor for many types of solid tumors. In this study, we propose a method for automated estimation of TSR from histopathological images of colorectal cancer. The method is based on convolutional neural networks which were trained to classify colorectal cancer tissue in hematoxylin-eosin stained samples into three classes: stroma, tumor and other. The models were trained using a data set that consists of 1343 whole slide images. Three different training setups were applied with a transfer learning approach using domain-specific data i.e. an external colorectal cancer histopathological data set. The three most accurate models were chosen as a classifie…

Uzņēmuma Digital Journey Facebook komunikācijas prakšu analīze un vērtējumi (2019.gada 1.novembris - 2020.gada 1.marts)

2020

Digitālais mārketings ir aktuāla tendence, ar kuras palīdzību uzņēmumiem ir iespējams sasniegt savu auditoriju, taču komunikāciju ir nepieciešams pielāgot mērķauditorijas nepieciešamībām un interesēm, citādi tā var būt nederīga. Tas nozīmē, ka uzņēmuma vadības viedoklis par komunikācijas stratēģiju var atšķirties no tā, kas patiesībā interesē mērķauditoriju. Bakalaura darba mērķis ir analizēt uzņēmuma Digital Journey Facebook komunikācijas praksi izvēlētajā laika posmā un noteikt uzņēmuma veidoto tēlu, balstoties uz K.Mertena tēla veidošanās teoriju. Pētījumā iegūti secinājumi par Digital Journey Facebook izmantotajām komunikācijas praksēm, veidoto tēlu un apkopoti ieteikumi veiksmīgai komu…

Reklāma sociālajā tiklā “Facebook”: auditorijas perspektīva

2020

Bakalaura darbs “Reklāma sociālajā tīklā “Facebook": auditorijas perspektīva” ir izstrādāts ar mērķi uzzināt, kā reklāmdevēji skatās uz “Facebook” auditoriju, kā auditorija lieto sociālo tīklu “Facebook”, kāda ir tās attieksme pret reklāmu tajā, kādi ir izvairīšanās no reklāmas iemesli un kā to samazināt. Darba teorētiskā bāze ir lietojum un apmierinājuma teorija, psiholoģiskās pretestības teorija, ka arī teorija par mediju auditoriju, attieksmi un ieskats akadēmiskajā literatūrā par izvairīšanās no reklāmas fenomenu. Pētījuma daļā tika izmantotas divas metodes: daļēji strukturētas intervijas un aptauja. Tika veiktas divas intervijas ar reklāmas speciālistiem un 124 respondentu atbildes.

Classification of Heart Sounds Using Convolutional Neural Network

2020

Heart sounds play an important role in the diagnosis of cardiac conditions. Due to the low signal-to-noise ratio (SNR), it is problematic and time-consuming for experts to discriminate different kinds of heart sounds. Thus, objective classification of heart sounds is essential. In this study, we combined a conventional feature engineering method with deep learning algorithms to automatically classify normal and abnormal heart sounds. First, 497 features were extracted from eight domains. Then, we fed these features into the designed convolutional neural network (CNN), in which the fully connected layers that are usually used before the classification layer were replaced with a global averag…

Non-syndromic Mitral Valve Dysplasia Mutation Changes the Force Resilience and Interaction of Human Filamin A

2018

International audience; Filamin A (FLNa), expressed in endocardial endothelia during fetal valve morphogenesis, is key in cardiac development. Missense mutations in FLNa cause non-syndromic mitral valve dysplasia (FLNA-MVD). Here, we aimed to reveal the currently unknown underlying molecular mechanism behind FLNA-MVD caused by the FLNa P637Q mutation. The solved crystal structure of the FLNa3-5 P637Q revealed that this mutation causes only minor structural changes close to mutation site. These changes were observed to significantly affect FLNa's ability to transmit cellular force and to interact with its binding partner. The performed steered molecular dynamics simulations showed that signi…

Women Involved in the Financial Reporting Process and Financial Reporting Quality

2017

We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not affect financial reporting quality when interactions are not considered. However, the interactions between women involved in the financial reporting are associated with lower discretionary accruals and higher C-scores (our measure of conservatism), as expected because women are generally more risk averse and have greater ethical sensitivi…

Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union

2004

This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…