Search results for "JOINT"
showing 10 items of 1472 documents
The effectiveness of interregional security cooperation: evaluating the joint engagement of the EU and the AU in response to the 2013 crisis in the C…
2017
African Union (AU)–European Union (EU) interregional security cooperation has not so far been analysed systematically with regard to its effectiveness despite the substantial support of African cap...
Proximal Tibiofibular Joint Reconstruction With Autogenous Semitendinosus Tendon Graft
2013
Isolated and chronic anterolateral instability of the proximal tibiofibular joint (TFJ) is an uncommon condition, generally linked to an unrecognized or unhealed dislocation of the TFJ. Clinically, abnormal anterior movement of the head of the fibula is detected. In acute injuries conservative management should be preferred, whereas surgical treatment have been advocated in patients with chronic TFJ instability. Authors describe a new surgical reconstruction technique for chronic instability of the proximal TFJ using an autogenous semitendinosus tendon. The graft is passed through fibular and tibia tunnels and fixed with 2 interference screws. The tibial tunnel is reamed from the posterolat…
Electrocatheter-mediated High-voltage Pulsed Radiofrequency of the Dorsal Root Ganglion in the Treatment of Chronic Lumbosacral Neuropathic Pain
2019
Objectives:Despite the interest in scientific community, there is still poor evidence about pulsed radiofrequency (PRF) efficacy in the treatment of neuropathic pain. In order to determine whether high-voltage PRF and epidural adhesiolysis (PRF-EA) showed better results than epidural adhesiolysis al
The effects of the provision of consulting services on audit reporting quality
2012
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
No public value without a valued public
2017
This study aims to enlighten the controversial discussion about the term public value in an innovative way. Instead of normative pronouncements and paternalistic posits, this study combines a theoretical, literature-based conception with an empirical quantitative approach. For this, the key term, public value, is split into its constituent parts of customer value and citizen value and is transformed into measurable attributes. By means of a choice-based conjoint analysis on panel data for Germany and the United Kingdom, we explore which performance attributes of public service broadcasters are the most important. Based on the results, we create a conception of public value from the perspect…
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
Analytical bonding criteria for joint integrity prediction in friction stir welding of aluminum alloys
2014
Abstract In this study, two bonding criteria, previously used for porthole die extrusion, are applied to FSW starting from the local value of the main field variables calculated through a specifically developed 3D numerical model of the process. Their applicability and effectiveness have been assessed through an experimental and numerical campaign carried out with the main process parameters varying in a wide range. The pressure–time–flow criterion was demonstrated to be better suited for FSW processes when large welding speed is used.
Jointure G 2 de deux courbes par une courbe de Bézier rationnelle à points massiques de contrôle
2023
Cet article s'intéresse aux jointures entre deux courbes données par une courbe de Bézier rationnelle quintique à points massiques de contrôle. Pour ce faire, les propriétés différentielles de ces courbes de Bézier fournissent les formules de calcul des courbures en 0 et 1 ainsi que le cercle osculateur idoine. Chaque jointure présente deux degrés de liberté où deux points appartiennent chacun à une droite. Si la jointure G 2 est aussi une jointure C 2 alors la solution est unique. Après le cas d'école d'une jointure entre un cercle et une droite et en guise d'illustration des résultats, deux exemples de jointures entre les boucles d'un Folium de Descartes et d'une Lemniscate de Bernouilli …
Synthesis and optimization of microwave-assisted exfoliated functionalized graphene as an efficient catalyst in biodiesel production
2018
In this study, the capability of functionalized graphene was investigated as heterogeneous catalyst in biodiesel production from vegetable oil. Graphene oxide was fabricated from graphite via carrier improved method, and its exfoliation was carried out by microwave radiation. The exfoliated sample was reduced and sulfonated, being analyzed by Fourier transform Infrared, Scanning Microscopy Transmission Electron Microscopy, X-ray diffraction and element mapping. The catalyst was employed in biodiesel production reaction and effective reaction parameters were studied. The optimized reaction temperature, time and catalyst percentage were 178 °C, 3 h and 1.9% respectively. It was observed that …