Search results for "Audit"

Sistema de control y disciplinario del ICAC: determinantes de las infracciones y repercusiones económicas sobre el mercado de auditoría

2017

La presente tesis doctoral está motivada por las recientes reformas de la normativa en materia de auditoría tanto a nivel europeo como nacional. Las cuales inciden significativamente sobre aspectos fundamentales con el fin último de incrementar la calidad de auditoría. Dichas reformas muestran la preocupación de los organismos reguladores en cuanto a la relevancia del sistema de supervisión pública y las cuestiones relativas al control de calidad e independencia del auditor. Por ello, la nueva Directiva de la Unión Europea relativa a la auditoría de cuentas y aprobada en 2006, establece dos pilares básicos: En primer lugar, un sistema de inspecciones y sanciones efectivas, a las que hay que…

Applications of the Alcohol Use Disorders Identification Test (AUDIT) in Distinct Health Areas

2019

Abstract This chapter provides an updated vision of the contexts in which the psychometric viability of the AUDIT has been evaluated during this century. This has permitted the identification of why, where, and how this screening method, as well as its most well-known abridged version (the AUDIT-C), is being used in different socio-sanitary areas. Throughout the chapter, appropriate recommendations are offered for all professionals wishing to use these instruments, while also pointing out potential future research lines.

Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?

2016

In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called recency bias. We measure trait skepticism using the Hurtt scale (Hurtt 2010), manipulate information order, and vary presentation mode across two experiments. When information is presented sequentially (experiment 1), we find that auditors who score higher on the subconstructs of trait skepticism related to evidence examination are less likely to overweight contrasting evidence and thus are less prone to the recency bias. When information is presented simultaneously and the task is complex (expe…

Iekšējā audita darbības novērtējums

2016

LU 74.konferences "Grāmatvedības un audita attīstības dažādi aspekti" sekcijas sēdēs ziņojums

Sekcijas “Grāmatvedības un audita attīstības dažādi aspekti” Ekonomikas un vadības fakultātē (4. februāris, 2016): Referātu tēzes

2016

Uz risku novērtējumu balstīts iekšējais audits

2014

Ziņojums LU 72. konferencē

Proteīna batoniņu iepakojumu grafiskā dizaina specifika

2018

Latvijas Universitātes Pedagoģijas, psiholoģijas un mākslas fakultātes, izglītības zinātņu nodaļas 4.kursa studentes Anetes Stikutes diplomdarbā ’’Proteīna batoniņu iepakojumu grafiskā dizaina specifika’’ tiek izpētīta pārtikas produktu iepakojumu vēsture, grafisko elementu nozīme iepakojuma dizainā. Tiek veikta proteīna batoniņu iepakojumu dizainparaugu analīze, noteikta grafiskā dizaina specifika šāda veida iepakojumiem un noteiktas tendences, lai izveidotu grafisko dizainu proteīna batoniņu iepakojumiem. Darba mērķis ir izveidot 6 dažādu garšu proteīna batoniņu iepakojumu dizainus. Diplomdarbs sastāv no trim daļām – teorētiskā, empīriskā un radošā daļa. Teorētiskajā daļā ir apzināta iepa…

Ortostaattisen hypotension esiintyvyys ja sen yhteys kuolleisuuteen iäkkäillä henkilöillä

2003

Multi-subject fMRI analysis via combined independent component analysis and shift-invariant canonical polyadic decomposition

2014

Canonical polyadic decomposition (CPD) may face a local optimal problem when analyzing multi-subject fMRI data with inter-subject variability. Beckmann and Smith proposed a tensor PICA approach that incorporated an independence constraint to the spatial modality by combining CPD with ICA, and alleviated the problem of inter-subject spatial map (SM) variability.This study extends tensor PICA to incorporate additional inter-subject time course (TC) variability and to connect CPD and ICA in a new way. Assuming multiple subjects share common TCs but with different time delays, we accommodate subject-dependent TC delays into the CP model based on the idea of shift-invariant CP (SCP). We use ICA …

Age-related changes of NADPH-diaphorase-positive neurons in the rat inferior colliculus and auditory cortex

2007

Nitric oxide (NO) has been implied in age-related changes of the central nervous system (CNS) and the central auditory pathway. The present study was conducted to investigate whether the number of NO-producing cells and their morphometric characteristics in the inferior colliculus (IC) and the auditory cortex (AC) are changed with the increasing age of the subjects. IC and AC sections of adult and senile Wistar rats were studied using the histochemical detection of NADPH-diaphorase activity (NADPH-d), a marker for neurons containing nitric oxide synthase (NOS). Our results showed a decreased area of the somas of NADPH-d-positive neurons in the dorsal cortex (DC) of the IC and a diffuse loss…