Search results for "Audit"

Busyness of audit committee directors and quality of financial information in India

2016

The audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness limits of busyness of the audit committee members provide better insights than those exogenously mandated by regulators. The study finds that endogenously determined busyness limits of sub-samples and …

Effectiveness of Distance Technology in Promoting Physical Activity in Cardiovascular Disease Rehabilitation : Cluster Randomized Controlled Trial, A…

2021

BackgroundPhysical activity is beneficial for cardiovascular rehabilitation. Digitalization suggests using technology in the promotion of physical activity and lifestyle changes. The effectiveness of distance technology interventions has previously been found to be similar to that of conventional treatment, but the added value of the technology has not been frequently studied. ObjectiveThe aim of this pilot study was to investigate whether additional distance technology intervention is more effective in promoting physical activity than non-technology–based treatment in 12 months of cardiac rehabilitation. MethodsThe cardiovascular disease rehabilitation intervention consisted of three 5-day…

External investigations and disciplinary sanctions against auditors: the impact on audit quality

2015

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…

Flavobacterium columnare in Finnish fish farming : characterisation and putative disease management strategies

2005

Lotta-Riina Suomalainen selvitti väitöskirjatyössään syitä flavobakteeritaudin lisääntymiselle. Flavobacterium columnare -bakteerin aiheuttama kalakuolleisuus on vakava uhka suomalaiselle poikaskalan tuotannolle. Flavobakteeri-infektiot muodostavat suurimman osan kalanviljelyssä diagnostisoiduista tautitapauksista ja niiden haitta elinkeinolle on merkittävä. Flavobacterium columnare -bakteeri aiheuttaa kalanpoikasille vakavia kidus- ja ihotulehduksia. Tappiot kalanviljelijälle ovat mittavat, sillä jopa 100 % sairastuneista kaloista voi kuolla. Tauti esiintyy kesäaikaan yleensä viljellyillä lohikaloilla. Sen esiintyminen on lisääntynyt viime vuosien aikana, mutta syitä siihen ei tiedetä. The…

Early auditory processing in musicians and dancers during a contemporary dance piece

2016

AbstractThe neural responses to simple tones and short sound sequences have been studied extensively. However, in reality the sounds surrounding us are spectrally and temporally complex, dynamic and overlapping. Thus, research using natural sounds is crucial in understanding the operation of the brain in its natural environment. Music is an excellent example of natural stimulation which, in addition to sensory responses, elicits vast cognitive and emotional processes in the brain. Here we show that the preattentive P50 response evoked by rapid increases in timbral brightness during continuous music is enhanced in dancers when compared to musicians and laymen. In dance, fast changes in brigh…

Auditory and Cognitive Deficits Associated with Acquired Amusia after Stroke: A Magnetoencephalography and Neuropsychological Follow-Up Study

2010

Acquired amusia is a common disorder after damage to the middle cerebral artery (MCA) territory. However, its neurocognitive mechanisms, especially the relative contribution of perceptual and cognitive factors, are still unclear. We studied cognitive and auditory processing in the amusic brain by performing neuropsychological testing as well as magnetoencephalography (MEG) measurements of frequency and duration discrimination using magnetic mismatch negativity (MMNm) recordings. Fifty-three patients with a left (n = 24) or right (n = 29) hemisphere MCA stroke (MRI verified) were investigated 1 week, 3 months, and 6 months after the stroke. Amusia was evaluated using the Montreal Battery of …

Music therapy in Parkinson's disease

2014

Immunoelectron-microscopic localization of synaptophysin in the organ of Corti of the guinea pig.

1997

Synaptophysin has been localized previously in the mammalian cochlea at the light-microscopic level and in few reports by electron microscopy using either a preincubation procedure or the avidin-biotin reaction. Here we present results of the electron-microscopic analysis for postembedding immunoreactivity of synaptophysin in the cochlea of the guinea pig of LR-White-embedded samples. Strong synaptophysin immunoreactivity is located in the cytoplasm of the efferent nerve endings at the base of inner and outer hair cells. Besides this, some antibodies to synaptophysin were also identified in the cytoplasm of outer hair cells. To get more information about the cellular content of synaptophysi…

Endothelial nitric oxide synthase upregulation in the guinea pig organ of Corti after acute noise trauma.

2004

Endothelial nitric oxide synthase (eNOS) upregulation was identified 60 h after acute noise trauma in morphologically intact cells of the reticular lamina in the organ of Corti of the guinea pig in the second turn of the cochlea. Using gold-coupled anti-eNOS antibodies and electron microscopy, it was shown that eNOS expression was upregulated in all cell areas and cell types except inner hair cells. Furthermore, eNOS was found in the organelle-free cytoplasm and in mitochondria of various cell types. The density of eNOS in mitochondria was considerably higher compared with the surrounding cytoplasm. Since eNOS activity is regulated by calcium, the eNOS detection was combined with calcium pr…

Immunoelectron microscopic localization of nitric oxide synthase III in the guinea pig organ of Corti

1998

Nitric oxide synthase III (NOS III) was identified in the guinea pig cochlea on an ultrastructural level using a post-embedding immunolabeling procedure. Ultrathin sections of London Resin (LR) White-embedded specimens were incubated with various concentrations of a commercially available antibody to NOS III and the immunoreactivity visualized by a gold-labeled secondary antibody. Analysis of ultrathin sections of the organ of Corti in the second turn of the cochlea showed that NOS III could be localized in the endothelial cells of the blood vessels under the basilar membrane, which was comparable to its location in similar cells types in various biological systems. Besides this, NOS III wa…