Search results for "Audit"

Auditory brain stem responses in patients with human immunotropic virus infection of different stages.

1992

Thirty patients (26 men, 4 women) with human immunotropic virus infection of different stages were examined. Eleven patients had a history of i.v. drug abuse, nine patients had a history of treated lues infection, and one patient suffered from Kaposi's sarcoma. At the time of the examination, opportunistic infections or acute encephalitis were not apparent in any patient. All patients underwent otoneurological examinations, including pure-tone audiometry, caloric vestibular testing, and recording of the auditory brain stem responses (ABR). Six patients reported onset of hearing impairment during the last 3 yr. Two of them had flat sensorineural hearing loss; in the other cases, pure-tone au…

Hexyl aminolevulinate, 5‐aminolevulinic acid nanoemulsion and methyl aminolevulinate in photodynamic therapy of non‐aggressive basal cell carcinomas:…

2020

Background In the photodynamic therapy (PDT) of non‐aggressive basal cell carcinomas (BCCs), 5‐aminolevulinic acid nanoemulsion (BF‐200ALA) has shown non‐inferior efficacy when compared with methyl aminolevulinate (MAL), a widely used photosensitizer. Hexyl aminolevulinate (HAL) is an interesting alternative photosensitizer. To our knowledge, this is the first study using HAL‐PDT in the treatment of BCCs. Objectives To compare the histological clearance, tolerability (pain and post‐treatment reaction), and cosmetic outcome of MAL, BF‐200 ALA, and low‐concentration HAL in the PDT of non‐aggressive BCCs. Methods Ninety‐eight histologically verified non‐aggressive BCCs met the inclusion criter…

Social cognition theories and behavior change in COVID-19: A conceptual review.

2022

The COVID-19 pandemic has had unprecedented health, economic, and social consequences worldwide. Although contact reductions and wearing face coverings have reduced infection rates, and vaccines have reduced illness severity, emergence of new variants of the coronavirus that causes COVID-19, and the shift from pandemic to endemic patterns of infection, highlights the importance of ongoing preventive behavior adherence to manage future outbreaks. Research applying social cognition theories may assist in explaining variance in these behaviors and inform the development of efficacious behavior change interventions to promote adherence. In the present article, we summarize research applying the…

Foreign language pronunciation skills and musical aptitude A study of Finnish adults with higher education

2010

Abstract The main aim of this study was to examine second language production and discrimination skills in the light of musical aptitude. Our study was conducted in university settings in south-western Finland. English was used as a model for the second language due to its popularity among young adults. There were three types of tests used in this study: a pronunciation test, a phonemic listening discrimination task, and the Seashore test as an index of the musical aptitude. All the participants performed equally well in the phonemic listening discrimination task. However, the participants with higher musical aptitude were able to pronounce English better than the participants with less mus…

Institutional Logics, ICT and Stability of Management Accounting

2009

The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants’ tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and imple…

Presentación del monográfico "El balance social en la economía social"

2001

Cuando el aprendizaje basado en la práctica profesional no provoca un interés laboral

2021

The link between the academic and the professional has become an essential element in promoting the educational quality of today’s University. This article shows an experience of teaching innovation in higher education based on the use of professional technologies brought to the educational field. Specifically, the computer application and methodology used professionally by CEAL-Spanish Association of Socio-Labour Auditors in the development of their work, and which has allowed the professionalization of teaching and bringing it closer to the reality of the professional collective. A questionnaire was used to find out the students’ perception of the methodological proposal and its potential…

Sociālā mārketinga kampaņa “Pupkultūra”: komunikācijas aktivitāšu un auditorijas viedokļu analīze

2020

Veselības veicinošās kampaņas, kas saistītas ar vēža diagnostiku un ārstēšanu, lielākā daļā gadījumu satur negatīva vai biedējoša konteksta vēstījumu. 2019. gadā realizētā informatīvā sociālā kampaņa “Pupkultūra” Latvijas ietvaros ir līdz šim nebijusi, tādēļ būtiski ir izprast, vai šāda veida sociālas kampaņas spēj efektīvāk aktualizēt konkrēto problēmu, mainīt attieksmi un pat kultūru attiecībā pret rūpēm par savu veselību, tādejādi pierādot, ka, izmantojot dažādus mārketinga instrumentus un mūsdienīgu, efektīgu vēstījumu, konkrētai problēmai var piesaistīt daudz lielāku uzmanību. Darba mērķis ir izpētīt, ar kādiem sociālā mārketinga instrumentiem tiek aktualizēta konkrētā sociālā problēma…

Own Risk and Solvency Assessment

2015

The own risk and solvency assessment under art. 45 of the Solvency II Directive forms the subject of this chapter. Initial attention is given to clarifying the role of ORSA in the insurance supervisory regime and the principles applicable to it. Then follows a discussion of the relationship of ORSA to the risk management function as well to the other key functions under the insurance supervisory regime. In conclusion, the chapter addresses, inter alia, the documentation, the public disclosure, and the supervisory powers involved in an ORSA procedure.

Definition and Holders of Key Functions

2015

This chapter takes up the four key functions established in the Solvency II Directive. In this vein, the significance of the key functions is highlighted first. Then follows the analysis of the terms “key function” and “key function holders”, terms undefined in the Solvency II Directive. The next step points out the distinctions among key function holders and their subordinate staff members. A part of this breakdown is to examine in practice who exercises which function in an insurance undertaking. The chapter wraps up by looking at whether key functions are performed in a centralized or decentralized organization.