Search results for "EPO"
showing 10 items of 6062 documents
Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
2015
We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…
Protectionism through legislative layering: Implications for auditors and investors
2021
AbstractProtectionism is on the rise. Although it tends to be associated with tariffs on imports, governments are increasingly applying other mechanisms to influence international business. Import substitution initiatives have been used to replace purchases from foreign producers with local alternatives. Russia implemented import substitution through legislative layering where layers of regulation created requirements targeting different industries and companies. Following sanctions imposed in 2014 on Russia, the government responded with additional import substitution efforts. We are interested in effects of such measures on the Big 4, global professional service firms, and the choice of a…
Surface spectroscopic study of the corrosion of ultrathin57Fe-evaporated and Langmuir-Blodgett films in humid SO2 environments
2000
Integral conversion electron Mossbauer spectroscopy (ICEMS), x-ray photoelectron spectroscopy (XPS), Auger electron spectroscopy (AES) and scanning electron microscopy (SEM) have been used to carry out a comparative study of the corrosion resistance against humid SO2-aggressive environments of ultrathin 57Fe films. These films, having a thickness ≤ 2.5 nm, have been prepared by evaporation of 57Fe under vacuum and by 57Fe coating by a Langmuir–Blodgett (LB) technique on SiO2/Si wafers. The results have shown that the corrosion resistance of the evaporated films is similar to that of massive Fe. However, the LB films show a remarkably higher corrosion resistance. Thus, although the Fe films …
Fabrication of layered nanostructures by successive electron beam induced deposition with two precursors: protective capping of metallic iron structu…
2011
We report on the stepwise generation of layered nanostructures via electron beam induced deposition (EBID) using organometallic precursor molecules in ultra-high vacuum (UHV). In a first step a metallic iron line structure was produced using iron pentacarbonyl; in a second step this nanostructure was then locally capped with a 2-3 nm thin titanium oxide-containing film fabricated from titanium tetraisopropoxide. The chemical composition of the deposited layers was analyzed by spatially resolved Auger electron spectroscopy. With spatially resolved x-ray absorption spectroscopy at the Fe L₃ edge, it was demonstrated that the thin capping layer prevents the iron structure from oxidation upon e…
Effect of the surface stoichiometry on the interaction of Mo with TiO2 (110)
2000
Abstract Molydenum has been deposited at room temperature on (110) TiO2 surfaces with different stoichiometries, roughnesses and crystallinities. Whatever the substrate preparation is, in-situ Auger electron spectroscopy (AES) and X-ray photoelectron spectroscopy (XPS) studies as well as ex-situ atomic force microscopy (AFM) and reflexion high-energy electron diffraction (RHEED) studies reveal a Stranski–Krastanov growth mode: the completion of three monolayers followed by islands growth is observed in every case. The three monolayers are always composed of amorphous molybdenum oxide with an oxidation state of molybdenum less than IV. The oxidation of the molybdenum layers generates Ti3+ an…
Tra incantamento e phobos. Alcuni esempi sugli effetti dell'aulos nei dialoghi di Platone e nella catarsi tragica.
2008
Il potere dell‟aulos e i suoi effetti sull‟animo erano così emblematici per i Greci da far loro trasformare lo strumento e le sue sonorità in una metafora di persuasione, come si riscontra in alcuni dialoghi di Platone. Da un altro punto di vista, però, l‟aulos fu anche uno strumento „perturbante‟, come appare ad esempio nella tragedia. In tale contesto esso sembra operare sulle paure (phobos) e le insicurezze dei personaggi tragici, e talora addirittura condurre agli sviluppi conclusivi della performance teatrale. Per quel che riguarda invece l'uditorio in teatro, l‟aulos può aver giocato un ruolo nello sviluppo della catarsi, in quanto gli spettatori potevano essere in grado di collegare …
Alternative surgical management of oroantral fistula using auricular cartilage
2015
One of the clinical complications encountered by oral and maxillofacial surgeons is oroantral communication (OAC) with subsequent formation of oroantral fistula (OAF). Many techniques and treatment modalities have been described for the management of OAC and OAF. There are advantages and disadvantages of all these techniques. We report a 21-year-old male patient who was admitted to our department for the presence of an OAF and was treated using an auricular cartilage graft. This technique may be useful to treat OAF and to provide a solid alveolar bone site for subsequent pre-implant surgery. Key words:Auricular cartilage, implant surgery, oroantral fistula.
Differenziazione e quantificazione dei carbonati litogenici e pedogenici di Gypsisuoli forestali attraverso l'analisi isotopica
2004
Gli autori riferiscono sui tipi e sui modelli di genesi dei carbonati dei suoli, attraverso l’uso degli isotopi del 13C. Lo studio è stato condotto in un’area dell’interno collinare argilloso siciliano, su suoli che evolvono sui depositi evaporitici della Serie Gessoso-Solfifera. Sono stati scelti cinque pedon su litotipi calcarei e non. I pedon sono stati descritti in campo e campionati secondo la sequenza degli orizzonti genetici; sui campioni di suolo sono state eseguite le seguenti analisi: tessitura, reazione, conducibilità elettrica, gesso, carbonio organico ed inorganico. Inoltre, parallelamente sono state eseguite le analisi isotopiche del carbonio organico ed inorganico. I risultat…
Autoimmune ear disease: clinical and diagnostic relevance in Cogan’s sydrome
2017
The autoimmune inner ear disease is a clinical syndrome with uncertain pathogenesis that is often associated to rapidly progressive hearing loss that, especially at the early stages of disease, may be at monoaural localization, although more often it is at binaural localization. It usually occurs as a sudden deafness, or a rapidly progressive sensorineural hearing loss. In this study a particular form of autoimmune inner ear disease is described, Cogan’s syndrome. Cogan’s syndrome is a chronic inflammatory disorder that most commonly affects young adults. Clinical hallmarks are interstitial keratitis, vestibular and auditory dysfunction. Associations between Cogan’s syndrome and systemic va…
The self-reported stress and stressors in tram and long-haul truck drivers
2022
Work stress may compromise professional drivers’ health and driving capacity. Differences between driver groups in terms of on-duty stress are understudied. Therefore, we examined self-reported stress (Stockholm University Stress Scale) of shift-working tram and long-haul truck drivers (n = 75) across 2–3 weeks. Furthermore, stressors were self-reported retrospectively and categorised as related to the job, driving conditions, personal, or other causes. Stress levels were generally low, but moderate to high stress (≥6) was more frequently reported among the tram drivers. Stressors related to the job (54%) and driving conditions (19% of all shifts) were frequently reported among the tram and…