Search results for "External"

showing 10 items of 601 documents

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…

Quality auditInterpersonal tiesJoint auditbusiness.industryLead auditorInherent risk (accounting)Audit substantive testAccountingBusinessAuditExternal auditorSSRN Electronic Journal
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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…

Quality of lifeStakeholder managementSocial capital:SOCIAL SCIENCES::Business and economics::Economics [Research Subject Categories]Bounded rationalityInnovation statisticsExternal auditRisk cultureCitizen participationEurozonePension statisticsCorporate sustainability
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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.

Quantitative Biology::BiomoleculesChemistryFlexural modulusQuantitative Biology::Molecular NetworksCondensed Matter PhysicsBivalent (genetics)Salt solutionchemistry.chemical_compoundCrystallographyChemical physicsExternal fieldGeneral Materials ScienceElasticity (economics)DNAJournal of physics. Condensed matter : an Institute of Physics journal
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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 …

Quantitative structure–activity relationshiplinear discriminant analysismedicine.drug_classAnti-Inflammatory AgentsQuantitative Structure-Activity RelationshipComputational biologyCatalysisAnti-inflammatoryNatural (archaeology)ArticleModel validationInorganic Chemistrylcsh:ChemistrymedicinePhysical and Theoretical ChemistryMolecular Biologylcsh:QH301-705.5Spectroscopynaturalanti-inflammatoryVirtual screeningBiological ProductsChemistryOrganic ChemistryExternal validationGeneral MedicineMolecular Topologyvirtual screeningCombinatorial chemistryComputer Science Applicationslcsh:Biology (General)lcsh:QD1-999Models ChemicalMolecular Topology; virtual screening; natural; anti-inflammatory; linear discriminant analysisIdentification (biology)Molecular topologyInternational Journal of Molecular Sciences
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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…

Quantum chromodynamicsPhysicsNuclear and High Energy PhysicsQCD sum rulesParticle physicsMeson010308 nuclear & particles physicsHigh Energy Physics::PhenomenologyOrder (ring theory)Feynman graph01 natural sciencessymbols.namesake0103 physical sciencessymbolsExternal fieldFeynman diagramHigh Energy Physics::ExperimentSum rule in quantum mechanics010306 general physicsPhysical Review D
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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…

Rehabilitationbusiness.industryReablement economic/econometric evaluation rehabilitation RCT technology assessment toolmedicine.medical_treatmentApplied psychologyLevel of functioningHome basedChecklistHB1-3840External validityVDP::Samfunnsvitenskap: 200::Økonomi: 210Quality of life (healthcare)Multidisciplinary approachHealth caremedicineEconomic theory. DemographyPublic aspects of medicineRA1-1270businessPsychology
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Risk Management Optimization for Sovereign Debt Restructuring

2015

Abstract Debt restructuring is one of the policy tools available for resolving sovereign debt crises and, while unorthodox, it is not uncommon. We propose a scenario analysis for debt sustainability and integrate it with scenario optimization for risk management in restructuring sovereign debt. The scenario dynamics of debt-to-GDP ratio are used to define a tail risk measure, termed conditional Debt-at-Risk. A multi-period stochastic programming model minimizes the expected cost of debt financing subject to risk limits. It provides an operational model to handle significant aspects of debt restructuring: it collects all debt issues in a common framework, and can include contingent claims, m…

RestructuringFinancial economicsmedia_common.quotation_subjectGeography Planning and DevelopmentRecourse debtDebt-to-GDP ratioMonetary economicsDevelopmentportfolio optimizationstochastic programmingsovereign debtSettore SECS-S/06 -Metodi Mat. dell'Economia e d. Scienze Attuariali e Finanz.Debt0502 economics and businessEconomics050207 economicsDebt levels and flowsRisk managementmedia_common050208 financebusiness.industryconditional Value-at-RiskValue-at-RiskRisk metric05 social sciencesscenario analysiGreek crisiExternal debtExpected shortfallDebt restructuringdebt restructuringInternal debtPortfolio optimizationbusinessGeneral Economics Econometrics and FinanceValue at riskSenior debtJournal of Globalization and Development
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Detrital zircon and micropalaeontological ages as new constraints for the lowermost tectonic unit (Talea Ori unit) of Crete, Greece

2007

The Talea Ori unit is the lowermost known tectonic unit of Crete and the most external part of the Hellenides. Its stratigraphy ranges from Late Carboniferous to Oligocene and outcrops of the lower part are only known in the Talea Ori mountains (central Crete). In this area, a black sandstone at the base of the Galinos Beds, thought to be the oldest formation, contains zircons which were dated using the single grain evaporation method. The majority of these grains yielded Late Carboniferous ages (Variscan), while a small group yielded Early Proterozoic ages. The age distribution of these zircons suggests that, at the Carboniferous–Permian boundary, not much of the older North Gondwanan base…

RiftPermianProterozoicCarbonate platformEarly TriassicPaleontologyDetrital zirconForaminiferaPermianOceanographyCreteTriassicConglomeratePaleontologyBasement (geology)Carboniferousddc:550External HellenidesEcology Evolution Behavior and SystematicsGeologyEarth-Surface ProcessesPalaeogeography, Palaeoclimatology, Palaeoecology
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»Was ich am richtigen Leben nicht so schätze« Online-Rollenspielsucht eines Jugendlichen - Fallstudie/ “What I don‘t Appreciate in Real Life”: Online…

2015

The present article aims to provide an insight into the life story of a computer-game addicted adolescent. Here, the relationship between the symptom game addiction, the family as a reference framework, the game's characteristics, as well as the subjective emotional state of the adolescent are of particular interest. An emphasis is also laid on the psychodynamically approached question of the impact of infantile and current relationship experiences (both within a family environment as well as with peers) on personal development. Last, still within a psychodynamic framework, we hope to provide a better understanding of the role of online computer-game addiction in the process of experiences …

Role playing gamebusiness.industryAddictionmedia_common.quotation_subjectSocializationComputingMilieux_PERSONALCOMPUTINGPsychodynamicsReality testingInternal-External ControlPersonal developmentDevelopmental psychologyPsychoanalytic theoryPsychologybusinessmedia_commonPraxis der Kinderpsychologie und Kinderpsychiatrie
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Vasoactive peptide urotensin II in plasma is associated with cerebral vasospasm after aneurysmal subarachnoid hemorrhage and constitutes a potential …

2019

National audience; OBJECTIVECerebral vasospasm (VS) is a severe complication of aneurysmal subarachnoid hemorrhage (SAH). Urotensin II (UII) is a potent vasoactive peptide activating the urotensin (UT) receptor, potentially involved in brain vascular pathologies. The authors hypothesized that UII/UT system antagonism with the UT receptor antagonist/biased ligand urantide may be associated with post-SAH VS. The objectives of this study were 2-fold: 1) to leverage an experimental mouse model of SAH with VS in order to study the effect of urotensinergic system antagonism on neurological outcome, and 2) to investigate the association between plasma UII level and symptomatic VS after SAH in huma…

SAPS II = Simplified Acute Physiology Score IIMCA = middle cerebral arteryAUC = area under the curvesubarachnoid hemorrhage[SDV]Life Sciences [q-bio]ICU = intensive care unitUT = urotensin (receptor)vascular disordersintensive care unitUII = urotensin IIcardiovascular diseaseshumanmouseWFNS = World Federation of Neurosurgical SocietiesEVD = external ventricular drainageACA = anterior cerebral arteryurotensin IInervous system diseasesSAH = subarachnoid hemorrhageSE = standard errorROC = receiver operating characteristic[SDV] Life Sciences [q-bio]cerebral vasospasmVS = vasospasmDCI = delayed cerebral ischemiaCSF = cerebrospinal fluidIRB = institutional review boardmRS = modified Rankin ScaleIQR = interquartile range
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