Search results for "Inspections"
showing 5 items of 5 documents
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…
Convenio sobre el trabajo marítimo 2006 (MLC, 2006)
2019
The essay analyses 2006 Convention on maritime work, and it highlights its original characteristics within ILO sources: firstly, the Convention systemises the fragmented scenario of conventions and recommendations on maritime workers’ rights. Secondly, it is characterised by a strong effectiveness, especially having regard to repatriation and to Flag State and Port State controls, not limited to ships flying a flag of a ratifying State. In any case, some weaknesses persist, such as the lack of recognition of the right to strike and a very generic regulation of shore leave. El ensayo analiza el Convenio sobre trabajo marítimo de 2006, y pone de manifiesto su originalidad dentro del marco de …
Robotic path planning for non-destructive testing – A custom MATLAB toolbox approach
2016
AbstractThe requirement to increase inspection speeds for non-destructive testing (NDT) of composite aerospace parts is common to many manufacturers. The prevalence of complex curved surfaces in the industry provides motivation for the use of 6 axis robots in these inspections. The purpose of this paper is to present work undertaken for the development of a KUKA robot manipulator based automated NDT system. A new software solution is presented that enables flexible trajectory planning to be accomplished for the inspection of complex curved surfaces often encountered in engineering production. The techniques and issues associated with conventional manual inspection techniques and automated s…
Forensic Inspections in the Time of Covid-19
2021
The global pandemic of COVID-19 has impacted the entire world in ways that were unimaginable months ago. It has changed how professionals work and interact with one another. To ensure the safety of experts and attorneys, also forensic inspection procedures must evolve, while still providing a reliable foundation for an expert testimony, relevant to the task at hand. Traditional field inspections require attendees to be physically present and generally in close proximity. Inspecting artifacts may also require that individual components be serially examined by multiple experts, which increases the risk of transmitting the disease. The authors propose a new approach to forensic inspections aim…
Lo ZEN e l'arte della narrazione dei luoghi
2011
This paper aims at analysing a very well-known Italian neighbourhood, which is located in Palermo and called Zen. This neighbourhood has often been described as a clear example of the worst and most disgraced urban landscapes in Italy, as mass media and local stakeholders shaped its image for their own uses. Through a series of interviews, on-the-spot inspections and the use of other qualitative methodologies, the final goal of this paper is to subvert traditional representations of this place and enforce a plural way of describing it, using research techniques that might position the researcher and his or her own description inside a larger framework. Would geographers, social scientists a…