Search results for "EPOR"
showing 10 items of 2839 documents
Specific intensity for peaking: Is race pace the best option?
2015
Background: The peaking period for endurance competition is characterized for a relative increase of the intensity of training, after a longer period of training relatively dominated by lower intensity and higher volume Objectives: The present study was designed to compare physiological and 10 km performance effects of high intensity training (HIT) versus race pace interval training (RP) during peaking for competition in well-trained runners. Patients and Methods: 13 athletes took part in the study, they were divided into two groups: HIT and RP. HIT performed short intervals at ~105% of the maximal aerobic velocity (MAV), while RP trained longer intervals at a speed of ~90% of the MAV (a sp…
Disclosing Conflict of Interest - Do Experience and Reputation Matter?
2009
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting of information providers. First, we replicate the findings of Cain, Loewenstein, and Moore (2005) that such disclosure makes misreporting more likely as it removes moral concerns. Second, we observe that these effects diminish given experience and find, to the opposite, that disclosure reduces bias in auditors' reporting as predicted by economic theory. Third, we identify disclosure of conflicts of interest as a potential impediment to reputation formation.
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
2019
Abstract This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also…
Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?
2019
La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditoría de la empresa y las respuestas a esos riesgos. Debido a que dentro del entorno europeo, el Reino Unido ya viene informando de dichos riesgos desde 2013 y que en España todavía no disponemos de los mismos, hemos planteado esta investigación. El objetivo es pronosticar el nivel de CCA que previsiblemente nos encontraremos en España…
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…
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…