Search results for "Audit"
showing 10 items of 1421 documents
Materialities in supported housing for people with mental health problems : a blurry picture of the tenants
2020
Our daily lives and sense of self are partly formed by material surroundings that are often taken for granted. This materiality is also important for people with mental health problems living in supported housing with surroundings consisting of different healthcare services, neighbourhoods, buildings or furniture. In this study, we explored how understandings of tenants are expressed in the materialities of supported housing. We conducted ethnographic fieldwork in seven different supported accommodations in Norway and analysed the resultant field notes, interviews, photographs and documents using Situational Analysis. The analysis showed that supported housing materialities expressed a blur…
Are smartphone applications (App) useful to improve hearing?
2020
Le App per smartphone possono essere utili per migliorare l’udito?L’obiettivo dello studio è quello valutare l’efficacia di un’App per smartphone creata con lo scopo di migliorare le performance uditive sia in soggetti normoudenti che in pazienti affetti da ipoacusia da lieve a severa. Si tratta di uno studio analitico multicentrico, eseguito tra giugno e dicembre 2017, che ha analizzato un campione di 68 pazienti di cui 55 ipoacusici e 13 normoudenti; a tutti i pazienti sono stati somministrati test audiologici specifici sia durante l’utilizzo della suddetta App che in assenza di ausili uditivi. Il protocollo di valutazione audiologica prevedeva l’esecuzione di un’audiometria tonale limina…
Localization of Ca(2+)-stores and tissue compartments with a Ca(2+)-binding capacity in the organ of Corti of the guinea-pig by electron energy-loss …
1992
SUMMARY The addition of 10 mM CaCl2 to glutaraldehyde fixative leads to the formation of small electron-dense deposits in the organ of Corti of the guinea-pig. These precipitates are mainly attached to cell membranes in contact with different extracellular lymphatic fluids. A higher number of precipitates is localized in the acellular parts of tectorial and basilar membrane. Electron energy-loss spectroscopy (EELS) was used to determine the elemental composition of the deposits formed. The spectra showed a prominent signal at the Ca2+ L2,3 ionization edge. Oxygen could also be detected in all the precipitates analysed. EELS analysis of mitochondria of the inner and outer hair cells after co…
Possible Ca 2+ -dependent mechanism of apical outer hair cell modulation within the cochlea of the guinea pig
1998
Calcium ions were precipitated with potassium antimonate after injection of the inorganic calcium channel blocker MnCl2 or the inorganic potassium channel blockers BaCl2 or CsCl into the perilymph of the scala vestibuli of the guinea pig. The spatial distribution of the formed histochemical reaction products within the organ of Corti was studied by energy-filtering transmission-electron microscopy. Compared with untreated control ears, the number of the formed precipitates drastically increased at the extracellular side of the lamina reticularis after application of the various inorganic channel blockers. The apical side of the outer hair cells and the intervening Deiter cells were covered …
Auditors versus third parties and others: the unusual case of the Spanish audit liability “crisis”
2000
This paper challenges the increasingly accepted position that, internationally, the audit profession is facing a major liability crisis. Its analysis of auditing developments in Spain since the late 1980s reveals an audit liability “crisis” which is more the result of the profession’s campaign to align itself with legal regimes abroad rather than a direct consequence of major legal settlements in favour of third parties. The Spanish experience is made particularly interesting by the dramatic change in the auditing profession’s stance - clearly rejecting responsibilities and legal traditions that it had willingly accepted just over a decade ago (when auditing was established in statute). A …
The Value of Auditor Industry Specialization: Evidence from a Structural Model
2021
ABSTRACT This study investigates the value of auditor industry specialization. In the first step, we use a discrete choice model to derive the first-order demand for auditor industry specialization. Our results reveal that clients have a general preference for auditor industry specialization, relating to both audit firm and audit office specialization. We observe that specializations at the audit firm and audit office level are substitutes. We also find that larger, more complex clients have a stronger demand for industry specialization at the audit office level. In the second step, we use the results from the discrete choice model to quantify the value of auditor industry specialists for c…
Rationalitäten der Wissenproduktion: Über Transformationen von Gegenständen, Technologien und Information in Biomedizin und Lebenswissenschaften
2009
Rationalities of Knowledge Production: On Transformations of Objects, Technologies and Information in Biomedicine and the Life Sciences. Since decades, scientific change has been interpreted in the light of of paradigm shifts and scientific revolutions. The Kuhnian interpretation of scientific change however is now more and more confronted with non-disciplinary thinking in both, science and studies on science. This paper explores how research in biomedicine and the life sciences can be characterized by different rationalities, sometimes converging, sometimes contradictory, all present at the same time with varying ways of influence, impact, and visibility. In general, the rationality of obj…
Academic Practitioner Auditors
2016
Academic practitioner auditors engage in academic research on top of their audit activities. Based on constructive learnings theory and evidence-based management theory, we argue that engaging in research helps lead auditors to deliver higher audit quality. Moreover, we expect that this engagement enables lead auditors to develop their professional reputation and, hence, to generate higher audit fees. Using data from Germany, where lead auditors frequently engage in research, we find empirical evidence for these conjectures. Our study contributes to the current AAA and AICPA debate about the value of bridging the gap between academia and audit practice.
Audit Committee Independence and Auditor-Manager Disputes
2020
This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts. We build a one-period strategic model to show that this intuition is valid only if overinvestment is a bigger concern to shareholders than underinvestment. Otherwise, any audit committee will agree with management to avoid underinvestment. The audit committee's optimal independence level, which can be fully independent or partially dependent, is affected by investment effi…
A place for the heart: A journey in the post-asylum landscape. Metaphors and materiality.
2016
The downsizing of psychiatric hospitals has created a new institutional landscape in the local community to support people with severe mental problems in their daily living. This study explores meeting places in Norway from the users' perspectives. The users used four metaphors to describe these meeting places: "like a home", "like a family", "like a landing ground" and "like a trampoline". The users have decorated the interiors of the meeting places with hearts made from various materials, and these could be considered as symbols of the places. The metaphors used: the hearts and the rooms and interiors, reflect old ideas about calmness and dignity rather than new ideas based on New Public …