Search results for "INVESTIGATION"
showing 10 items of 366 documents
OPTIMA Newsletter 39(1-2)
2010
OPTIMA Newsletter 40(1-2)
2011
External investigations and disciplinary sanctions against auditors: the impact on audit quality
2015
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…
An Alternative to the Human Hemoglobin Test in the Investigation of Bloodstains Treated with Active Oxygen: The Human Glycophorin A Test
2011
In criminal investigations, there are three stages involved when studying bloodstains: search and orientation, confirmation, and individualization. Confirmatory tests have two aims: to show that the stain contains a human biological fluid and to confirm the type of biological fluid. The need to determine the nature of the evidence is reflected in the latest bibliography, where the possibility of employing mRNA and miRNA markers for this purpose is proposed. While these new proposals are being investigated, the kits for determining human hemoglobin currently provide a simple solution for resolving this issue. With these kits, the possibility of obtaining false positives and false negatives i…
A proposal to redefine familial combined hyperlipidaemia -- third workshop on FCHL held in Barcelona from 3 to 5 May 2001, during the scientific sess…
2002
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Physico-chemical approaches in materials investigations
2023
Physico-chemical characterization is the keystone to fully understand the material properties. This topical issue has collected almost 30 contributions reflecting the latest developments on the topic. It includes, but is not limited to spectroscopic characterization, characterisation of materials by using neutrons as source, development of alternative synthetic routes of nanoparticles, microwave assisted synthesis, preparation of polymeric nanocomposites, archaeometric investigation of ancient materials.
Développements récents de l'étude en temps réel par diffraction des rayons X couplée à une thermographie infrarouge : application au suivi de la réac…
1998
La formation au cours d'une reaction de combustion autoentretenue et mecaniquement activee (MASHS) d'intermetalliques nanometrique, tels que les composes FeAl et MoSi 2 , a pu etre observee in-situ et en temps reel en couplant la diffraction des rayons X, produit par rayonnement synchrotron, et une thermographie infrarouge. La mise en oeuvre d'une telle experience est indispensable en raison de la vitesse importante (10 mm/s) de propagation du front de combustion. Des developpements recents realises au niveau des systemes de detections permettent d'obtenir des temps d'acquisition tres courts (quelques dizaines de millisecondes) et de reveler des etapes intermediaires au cours de la transfor…
Innovative modeling of Tuned Liquid Column Damper motion
2015
Abstract In this paper a new model for the liquid motion within a Tuned Liquid Column Damper (TLCD) device is developed, based on the mathematical tool of fractional calculus. Although the increasing use of these devices for structural vibration control, it is shown that existing model does not always lead to accurate prediction of the liquid motion. A better model is then needed for accurate simulation of the behavior of TLCD systems. As regards, it has been demonstrated how correctly including the first linear liquid sloshing mode, through the equivalent mechanical analogy well established in literature, produces numerical results that highly match the corresponding experimental ones. Sin…
Association of Exposure to Ambient Air Pollution With Thyroid Function During Pregnancy
2019
Key Points Question Is exposure to ambient air pollution in the first trimester associated with thyroid function throughout pregnancy? Findings Among 9931 pregnant women in 4 European cohorts and 1 US cohort, an increase of 5 μg/m3 in exposure to particulate matter with an aerodynamic diameter of 2.5 μm or less was associated with 20% higher odds of hypothyroxinemia. Meaning The findings of this study raise the possibility that exposure to particulate matter might disrupt thyroid function in pregnant women.
Evolution of fitness in experimental populations of vesicular stomatitis virus
1996
Abstract The evolution of fitness in experimental clonal populations of vesicular stomatitis virus (VSV) has been compared under different genetic (fitness of initial clone) and demographic (population dynamics) regimes. In spite of the high genetic heterogeneity among replicates within experiments, there is a clear effect of population dynamics on the evolution of fitness. Those populations that went through strong periodic bottlenecks showed a decreased fitness in competition experiments with wild type. Conversely, mutant populations that were transferred under the dynamics of continuous population expansions increased their fitness when compared with the same wild type. The magnitude of …