Search results for "Audit"
showing 10 items of 1421 documents
Mismatch brain response to speech sound changes in rats
2011
Understanding speech is based on neural representations of individual speech sounds. In humans, such representations are capable of supporting an automatic and memory-based mechanism for auditory change detection, as reflected by the mismatch negativity of event-related potentials. There are also findings of neural representations of speech sounds in animals, but it is not known whether these representations can support the change detection mechanism analogous to that underlying the mismatch negativity in humans. To this end, we presented synthesized spoken syllables to urethane-anesthetized rats while local field potentials were epidurally recorded above their primary auditory cortex. In a…
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
Individual Decisions and Perceived Form in Collective Free Improvisation
2015
International audience; This paper proposes a first attempt to study quantitatively Collective Free Improvisation (CFI). We report an experiment designed to study the relationship between the improvisers’ individual high-level decisions and the improvisation’s form perceived by external auditors. We recorded 16 trios in which the improvisers used a MIDI-pedal to indicate in real-time a significant change in their own musical production. Expert listeners were later asked to segment each improvisation so that we obtained their perception of the structure. By analysing the correlations between musicians’ individual decisions and listeners’ segmentation points, we discuss how the improvisation’…
Suburban Fertility and Metropolitan Cycles: Insights from European Cities
2021
Being largely diversified along the urban–rural gradient, fertility gaps have demonstrated to fuel metropolitan expansion, contributing to natural population growth and social change. In this direction, population dynamics and economic transformations have continuously shaped urban cycles in Europe. Assuming suburban fertility to be a relevant engine of metropolitan growth, the present study investigates and discusses the intrinsic relationship between fertility transitions and urban expansion, focusing on European metropolitan regions. An average crude birth rate referring to the last decade (2013–2018) was estimated from official statistics at 671 Functional Urban Areas (FUAs, Eurostat Ur…
Machine learning for a combined electroencephalographic anesthesia index to detect awareness under anesthesia
2020
Spontaneous electroencephalogram (EEG) and auditory evoked potentials (AEP) have been suggested to monitor the level of consciousness during anesthesia. As both signals reflect different neuronal pathways, a combination of parameters from both signals may provide broader information about the brain status during anesthesia. Appropriate parameter selection and combination to a single index is crucial to take advantage of this potential. The field of machine learning offers algorithms for both parameter selection and combination. In this study, several established machine learning approaches including a method for the selection of suitable signal parameters and classification algorithms are a…
Perception and replication of planar sonic gestures
2012
As tables, boards, and walls become surfaces where interaction can be supported by auditory displays, it becomes important to know how accurately and effectively a spatial gesture can be rendered by means of an array of loudspeakers embedded in the surface. Two experiments were designed and performed to assess: (i) how sequences of sound pulses are perceived as gestures when the pulses are distributed in space and time along a line; (ii) how the timing of pulses affects the perceived and reproduced continuity of sequences; and (iii) how effectively a second parallel row of speakers can extend sonic gestures to a two-dimensional space. Results show that azimuthal trajectories can be effectiv…
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies
2012
Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study ind…
Source document verification in the Mucopolysaccharidosis Type I Registry
2011
Purpose The Mucopolysaccharidosis Type I (MPS I) Registry is an international observational database that tracks the natural history and the outcomes of patients with MPS I. The Registry was a regulatory requirement following the approval of laronidase enzyme replacement therapy for MPS I in 2003. All data are collected voluntarily after informed consent from the patient or family. Data are checked through queries, monthly reviews, and electronic audits to identify missing, inconsistent, or invalid data. This analysis sought to determine overall data accuracy in the Registry through source document verification (SDV). Methods Two phases of SDV were performed. In each phase, Registry data we…
A systematic review of international clinical guidelines for rehabilitation of people with neurological conditions : what recommendations are made fo…
2019
Background: Upper limb impairment is a common problem for people with neurological disabilities, affecting activity, performance, quality of life, and independence. Accurate, timely assessments are required for effective rehabilitation, and development of novel interventions. International consensus on upper limb assessment is needed to make research findings more meaningful, provide a benchmark for quality in clinical practice, more cost-effective neurorehabilitation and improved outcomes for neurological patients undergoing rehabilitation. Aim: To conduct a systematic review, as part of the output of a European COST Action, to identify what recommendations are made for upper limb assessme…