Search results for "ICAC"

showing 10 items of 3727 documents

EL G-20, ¿una luz sin sombras?

2009

SancionesVidal-Beneyto JoséSombrasBonificacionesSecreto bancarioMadoffEmpresasDirectivosDiarioEl PaísGrupo de Acción FinancieraMedios de comunicación internacionalesListas grisesCumbre de LondresCityOCDEEstadosLuzLondresVisión positivaEconomía mundialGasto vergonzosoSensibilidadClearstreamCUMBREG-20Publicaciones: Obra periodística: Cartas al director
researchProduct

The economic impact of audit failures

2022

This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish Public Oversight Board. We explore the variations in audit market share by applying the difference in differences method to a treatment group of 70 sanctioned audit firms and a matched control group of 70 non-sanctioned audit firms. The period of analysis covers the years from 1999 to 2015. Our results show that the sanctioned audit firms suffered a significant decrease in their relative number of clients. Moreover, this measure of market share d…

SanciónDifference in DifferencesEconomic lossesMarket shareHF5601-5689Cuota de mercadoPérdidas económicasUNESCO::CIENCIAS ECONÓMICASSanctionDiferencia en diferenciasAudit failureAccounting. Bookkeepingeconomic iosses:6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas [CDU]Accountinghealth services administrationHG1-9999Difference in differencesAudit FailureMarket ShareFracaso de la auditoríahealth care economics and organizationsFinanceRevista de Contabilidad: Spanish Accounting Review
researchProduct

Multi-beam cooperative frequency reuse for coordinated multi-point transmission

2010

Coordinated multi-point (CoMP) joint transmission is considered in the 3rd generation partnership project (3GPP) long term evolution (LTE)-advanced as a key technique to mitigate inter-cell interference and improve the cell-edge performance. To effectively apply CoMP joint transmission, efficient frequency reuse schemes need to be designed to support resource management cooperation among coordinated cells. However, most of the existing frequency reuse schemes are not suitable for CoMP systems due to not considering multi-point joint transmission scenarios in their frequency reuse rules. In addition, the restrictions of frequency resources in those schemes result in a high blocking probabili…

Scheme (programming language)Operations researchComputer Networks and CommunicationsComputer scienceDistributed computingInterference (wave propagation)Blocking (statistics)LTE AdvancedTelecomunicacióTransmission (telecommunications)Signal ProcessingKey (cryptography)Resource managementThroughput (business)computerComunicació i tecnologiaInformation Systemscomputer.programming_language
researchProduct

Organisation and Context, Efficiency and Equity of Educational Systems: what PISA tells us

2005

05065http://www.wwwords.co.uk/eerj/; International audience; After describing both average scores, dispersion, and social inequalities in achievement in the various countries included in the latest Programme for International Student Assessment (PISA) study, this article relates those ‘products' to country economic and cultural characteristics. It then explores relations between student scores and a number of institutional characteristics of countries' educational systems. Results show that relations exist between average scores and certain institutional or pedagogical practices such as grade repeating or tracking. A high degree of social inequality in achievement proves to be associated wi…

School Mix[SHS.SOCIO] Humanities and Social Sciences/Sociology[SHS.EDU]Humanities and Social Sciences/Education[SHS.EDU] Humanities and Social Sciences/EducationeducationEfficiencyContexte scolairecomputer.software_genreEducationEfficacité des systèmes éducatifsEducational assessment0502 economics and businessMathematics educationSocial inequalitySociology050207 economicsSocial scienceEquity (economics)School context[SHS.SOCIO]Humanities and Social Sciences/Sociology4. Education05 social sciencesPISA050301 education[ SHS.EDU ] Humanities and Social Sciences/Education[ SHS.SOCIO ] Humanities and Social Sciences/SociologyEquitySocial justiceStudent assessmentComparative education0503 educationcomputerEquité des systèmes éducatifsEducational systemsEducational system
researchProduct

Effects of school climate and teacher self-efficacy on job satisfaction of mostly STEM teachers: a structural multigroup invariance approach

2020

Abstract Background Identification and retention of effective teachers in STEM education play cardinal roles in teacher recruitment exercises worldwide. Studies on factors that characterize effective teachers have therefore gained popularity in recent times. Teacher self-efficacy, job satisfaction and school climate are among other factors that have attracted global attention. Thus, proper understanding of the relations between these factors is equally important. The purpose of this study is to validate and cross-validate a model of direct/indirect effects of school climate and teacher self-efficacy on job satisfaction. Results The data used for the current study are extracted from a public…

School climatePopulationeducationSample (statistics)Science educationStructural equation modelinglcsh:Education (General)lcsh:LB5-3640Education0504 sociologyMultigroup invarianceMathematics educationeducationSelf-efficacyeducation.field_of_studylcsh:LC8-6691lcsh:Special aspects of education05 social sciencesEducational technologyTeacher self-efficacy050401 social sciences methods050301 educationVDP::Matematikk og Naturvitenskap: 400::Matematikk: 410Popularitylcsh:Theory and practice of educationJob satisfactionTALIS 2018Job satisfactionPsychologylcsh:Llcsh:L7-9910503 educationlcsh:EducationInternational Journal of STEM Education
researchProduct

: The pupils' learning in their context : the effects of the composition of the school environment

2003

Whilst we admit to recognising the contextualised character of pupils' learning, the no less essential influence of the parameters of the school or social context remains a relatively unemplored field. Of course, the mobility of school effectiveness amply demonstrates the influence of the school of class attended by the pupils on their progression. But in the search for general factors of effectiveness, this trend has had few questions asked of it concerning the relationship with the characteristics of the pupil public. However, all work carried out on the impact of the forms of grouping of the pupils shows that both the average level of the group and the social composition (known in the An…

School contextSchool mixQualité de l'éducation[SHS.EDU] Humanities and Social Sciences/EducationStudent attitude[ SHS.EDU ] Humanities and Social Sciences/EducationContexte scolaireMode de groupementEfficacité de l'éducationQualitySchool effectivenessClass effectEffet écoleSchool effectEffet classeAttitude des élèvesEffet établissementForm of grouping
researchProduct

Do school resources increase school quality ?

2010

The aim of this paper is to verify whether school resource factors have an impact on the quality of education. This latter is measured with the help of a unique database on student scores in international skills tests. The general difficulties inherent in this type of study are the possibility of endogeneity bias and measurement errors. After estimation bias correction, we show that improvement in the quality of educational systems does not necessarily require an increase in school resources. When an alternative indicator of the performance of educational systems is used, our results are confirmed. Consequently, one should remain cautious about recommending purely financial measures to impr…

School resourcesQualité de l'éducation[SHS.EDU] Humanities and Social Sciences/EducationeducationQuality of Education School performance School resourcesSchool performanceEfficacité de l'éducationRessource de l'éducationEconomieQuality of educationSchool performanceSchool resourcesRessource de l'éducationRessource financièreÉducationQualité de l'éducationEfficacité de l'éducationComputingMilieux_COMPUTERSANDEDUCATIONÉducationRessource financière[SHS.ECO] Humanities and Social Sciences/Economics and FinanceQuality of educationBrussels economic review
researchProduct

Efficacité comparée de l'enseignement public et privé au Cameroun

2010

In this thesis, we treat with the efficiency compared by the state education and by the private education in Cameroon. The current educational system carries the marks of colonial period. The school is crossed by three stages the school before the colonization, the school during the colonization and the school after the colonization. The current educational system is characterized by a strong educational request and an insufficient educational offer. The redoubling and the abandonments are frequent and raised. The educational system is little effective in general. Two educational sub-systems inherited from colonial period work, the one French speaker and the other English speaker. Two secto…

SchoolsRéussite des élèvesSchool of the parentsEnseignement privé[SHS.EDU]Humanities and Social Sciences/Education[SHS.EDU] Humanities and Social Sciences/Education[ SHS.EDU ] Humanities and Social Sciences/EducationPrivate educationEfficiencyLaic schoolsProgression des élèvesEnseignement primaireEfficacité de l'enseignementEnseignement publicAfriqueAcquisitionAcquisition scolaireFrench-speaking educationCamerounCommunity schoolState educationEnglish speakingConfessional progressComparaison
researchProduct

El boletín Faraday (1928-29) y las relaciones entre historia y didáctica de las ciencias

2021

Faraday ha sido considerada una de las primeras publicaciones especializadas en didáctica e historia de la ciencia en España. Sin embargo, hasta la fecha su recuperación y estudio se revelaba pendiente. A través del análisis inédito de esta publicación de principios del siglo xx, se abordan las relaciones entre historia y didáctica de las ciencias desde una mirada diacrónica. Dicho análisis ha puesto de manifiesto cómo la didáctica de las ciencias contribuyó a impulsar la forja disciplinar de la historia de la ciencia y cómo esta última nutrió a la didáctica de las ciencias de un amplio sustrato metodológico y epistemológico. Este análisis también ha ofrecido varios elementos de reflexión p…

Science (General)EspañaRevistas pedagógicasScience teachingEducationlaw.inventionQ1-390Academic disciplineslawHistoria de la cienciaHistory of scienceSociologyDidáctica de las ciencias experimentalesDidactics of scienceFaraday cageHistory of scienceDisciplinas académicaspublicación periódicadidácticaEnseñanza de las cienciasPedagogy journalsLC8-6691Science teachersrevistas pedagógicasSpecial aspects of educationeducación científicahistoria de la ciencia y de las humanidadesDisciplineHumanities
researchProduct

Social robots: A meeting point between science and fiction

2015

Texts in the journal are –unless otherwise indicated– published under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Science fictionArtificial intelligenceRoboethics:Automation::Robots::Intelligent robots [Classificació INSPEC]social aspects of automationintelligent robotsrobot nannieshumanoid robotsSocial robots:Informàtica::Robòtica [Àrees temàtiques de la UPC]Asimovservice robots
researchProduct