Search results for "Extern"
showing 10 items of 646 documents
Correlation Analysis between External Factors and Students’ Physics Learning Achievement
2018
Research was conducted to determine whether there is 1) the relationship between the state of the family of learning achievement, 2) the relationship between the state schools of learning achievement, 3) the relationship between communities of learning achievement, and 4) the relationship between the state of the family, school and community environment against learning achievement. This research is associative quantitative correlational analysis techniques. The results showed: 1) There is a positive relationship between the state of the family of learning achievement, the result of the calculation shows r table> count r ie 0.51 > 0.38, 2) There is a positive relationship between the …
Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
2012
Following the dramatic financial scandals at the turn of the millennium, the financial system reporting framework has changed considerably to restore confidence among investors. In 2002, Spain was one of the pioneer EU member countries to regulate audit quality and protect auditor independence. In the specific setting of Spain, the objective of this research is to obtain evidence that can contribute to the debate on whether there is a need for regulation in this field. In this sense, we find evidence on the existence of an expectations gap between two groups of agents affected by the important changes that the 2002 rules on independence and audit quality imposed on auditors, i.e., the audit…
Reviewing a Friend - The Role of Social Ties in Review Work in Auditing
2016
Hierarchically structured review work is a pervasive element in many professional work settings, including auditing. However, little is known about social factors underlying the pairing of reviewers and reviewees and their impact on quality. The German auditing setting provides a unique opportunity to empirically observe review work at the highest hierarchical level. We investigate the role of social ties in the pairing of concurring auditor (reviewer) and lead auditor (reviewee). We find that the presence of social ties between the concurring auditor and the lead auditor resulting from local affinity, i.e., having the same dialect and working in the same office, makes it more likely for th…
Journal of Economics and Management Research, Vol. 3
2014
Igo Cals. Bounded Rationality Concept and Farming Values in Latvian Agricultural Sector ; Dagnija Daņēviča, Ieva Aizsila, Roberts Ikaunieks. Audit Quality Aspects of Cooperation Between Certified Auditor and Audited Entity ; Gyula Fülöp, Bettina Hódi Hernádi. Comparison of Traditional, Environmental and Sustainability Accounting Systems ; Svetlana Jesiļevska. Similarities and Differences of Conducting Innovation Survey – Latvian and Estonian Approaches ; Silvija Kristapsone. Subjective Assessment by Teachers and Other Professionals of Well-being in Latvia in Years 2011/2012 ; Olga Rajevska. Pension Statistics in Latvia: Resources and Weaknesses ; Christin Richter. Current Developments in Ri…
Elastic properties of DNA linked flexible magnetic filaments.
2011
Elastic properties of magnetic filaments linked by DNA in solutions of univalent and bivalent salts with different pH values are investigated through their deformation in an external field. A strong dependence of the bending modulus in bivalent salt solution on the pH is shown. Experimental results are interpreted on the basis of the magnetic elastica.
Modeling Natural Anti-Inflammatory Compounds by Molecular Topology
2011
One of the main pharmacological problems today in the treatment of chronic inflammation diseases consists of the fact that anti-inflammatory drugs usually exhibit side effects. The natural products offer a great hope in the identification of bioactive lead compounds and their development into drugs for treating inflammatory diseases. Computer-aided drug design has proved to be a very useful tool for discovering new drugs and, specifically, Molecular Topology has become a good technique for such a goal. A topological-mathematical model, obtained by linear discriminant analysis, has been developed for the search of new anti-inflammatory natural compounds. An external validation obtained with …
Improved determination of the mass of the1−+light hybrid meson from QCD sum rules
2003
We calculate the next-to-leading order (NLO) ${\ensuremath{\alpha}}_{s}$ corrections to the contributions of the condensates $〈\ensuremath{\alpha}{G}^{2}〉$ and $〈\overline{q}q{〉}^{2}$ in the current-current correlator of the hybrid current $g\overline{q}(x){\ensuremath{\gamma}}_{\ensuremath{\nu}}{\mathrm{iF}}_{\ensuremath{\mu}\ensuremath{\nu}}^{a}{T}^{a}q(x)$ using the external field method in the Feynman gauge. After incorporating these NLO contributions into the Laplace sum rules, the mass of the ${J}^{\mathrm{PC}}{=1}^{\ensuremath{-}+}$ light hybrid meson is recalculated using the QCD sum rule approach. We find that the sum rules exhibit enhanced stability when the NLO ${\ensuremath{\alp…
La transmissió lingüística intergeneracional a Castelló de la Plana i la Franja: La rellevància dels usos entre progenitors
2020
Fa 50 anys, a Conflicte lingüístic valencià, Rafael L. Ninyoles situava el trencament de la transmissió familiar del català com a resultat i manifestació externa de conflictes socials i de classes, especialment visibles enmig del procés de modernització econòmica i mobilitat social accelerada del País Valencià dels anys 60 del segle XX. En aquest article partim de dos estudis de cas quantitatius sobre la transmissió intergeneracional de les llengües a Castelló de la Plana i les comarques centrals de la Franja per a actualitzar el seu diagnòstic i matisar la visió d'aquest fenomen com a resultat de decisions dels progenitors imposades verticalment a la descendència. Hi proposem que els usos …
Évaluation externe et recherche empirique en éducation : Quels apports pour l'amélioration de l'école primaire ?
2008
08090 - http://oai.revues.org/viewrecord.php?id=120543; Cet article cherche à montrer en quoi l'évaluation externe et les recherches empiriques qui y sont associées peuvent participer à dégager des pistes deréflexion utiles à la politique éducative. L'évaluation réalisée à des niveaux d'observation différents, du macro au micro, peut faire émerger les vraies questions auxquelles notre système est confronté aujourd'hui et fournir des réponses. Il s'agit alors de savoir comment les travaux scientifiques peuvent fournir des pistes concrètes à la politique éducative, sachant quel'utilisation de ces résultats par les responsables n'est pas une démarche habituelle en France. Dans un contexte en é…
Empirical evaluation of home-based reablement: A review
2021
Home-based reablement (HBR) aims to restore or increase patients’ level of functioning, thereby increasing the patients’ self-reliance and consequently decreasing their dependence on healthcare services. To date, the evidence on whether HBR is an efficient method has not been comprehensively reviewed. The aim of this study was to provide a concise summary of relevant existing findings. In addition, we provide a critical constructive assessment of the publications reflecting the extant research. The relevant literature on this topic was identified through a systematic search of appropriate databases. Thereafter, we screened the studies, first by title, followed by abstract and then by asses…