Search results for "RME"

showing 10 items of 6748 documents

Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?

2019

La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditoría de la empresa y las respuestas a esos riesgos. Debido a que dentro del entorno europeo, el Reino Unido ya viene informando de dichos riesgos desde 2013 y que en España todavía no disponemos de los mismos, hemos planteado esta investigación. El objetivo es pronosticar el nivel de CCA que previsiblemente nos encontraremos en España…

Auditor's reportbusiness.industryEspañaAuditingAccountingSample (statistics)AuditAudit reportSpainOrder (exchange)AccountingKey (cryptography)NIA 701ISA 701Informe de auditoríaAuditoríaUKBusinessCuestiones clave de auditoríaKey Audit MattersReino UnidoRevista de Contabilidad
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Narraciones escritas en niños con Trastorno Específico del Lenguaje (TEL)

2012

El presente estudio examinó las narraciones escritas, así como la influencia de las variables lingüísticas sobre la competencia narrativa de los niños con Trastorno Específico del Lenguaje (TEL). Veinticinco niños con TEL y 25 niños con desarrollo normal del lenguaje, equilibrados en edad e inteligencia, realizaron una tarea de narración escrita. Los resultados indican que ambos grupos difieren en la producción de narraciones. Los niños con TEL no solo escribieron historias más cortas, sino también de menor organización y coherencia. Además cometieron significativamente más errores de ortografía natural y de sintaxis. Los análisis de regresión jerárquica mostraron que diferentes medidas lin…

Auditory comprehensionEchoic memoryMultilevel modelmedicineVerbal fluency testNarrativeSpecific language impairmentPsychologymedicine.diseaseCompetence (human resources)General PsychologySpellingDevelopmental psychologyUniversitas Psychologica
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Reading Disabilities in children with Specific Language Impairment

2019

El presente estudio examinó el rendimiento en lectura de los niños con Trastorno Específico del Lenguaje (TEL). Treinta niños con TEL y 32 niños con desarrollo normal del lenguaje, equilibrados en género, edad cronológica e inteligencia, fueron evaluados mediante el PROLEC-R. Los resultados de los ANOVAs indicaron que ambos grupos difieren en el rendimiento en lectura. Como grupo, los niños con TEL tuvieron significativamente un rendimiento inferior, tanto en la exactitud como en el tiempo de la lectura de palabras y pseudopalabras, por lo que tenían una menos eficacia de lectura. En la misma línea, el rendimiento de los niños con TEL en comprensión literal e inferencial también fue inferio…

Auditory comprehensionWord readinglcsh:Language and LiteratureChronological agelcsh:OtorhinolaryngologyLinealcsh:RF1-547Language and Linguisticslcsh:Philology. LinguisticsSpeech and HearingDificultadesspecific language impairmentlcsh:P1-1091readingTELlectura; dificultades; tellcsh:PPsychologydifficultiesHumanitiesLecturaLogopedia
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Audiovisual speech perception in children with developmental language disorder in degraded listening conditions.

2013

Purpose The effect of the signal-to-noise ratio (SNR) on the perception of audiovisual speech in children with and without developmental language disorder (DLD) was investigated by varying the noise level and the sound intensity of acoustic speech. The main hypotheses were that the McGurk effect (in which incongruent visual speech alters the auditory speech percept) would be weaker for children with DLD than for controls and that it would get stronger with decreasing SNR in both groups. Method The participants were 8-year-old children with DLD and a sample of children with normal language development. In the McGurk stimuli, the consonant uttered by the voice differed from that articulated …

Auditory perceptionMaleLinguistics and LanguageVisual perceptionSpeech perceptionmedia_common.quotation_subjectLoudness PerceptionLipreadingSpecific language impairmentSignal-To-Noise Ratio050105 experimental psychologyLanguage and Linguistics03 medical and health sciencesSpeech and Hearing0302 clinical medicinePhoneticsPerceptionmedicineHumans0501 psychology and cognitive sciencesLanguage Development DisordersChildmedia_commonCued speechMotor theory of speech perceptionLanguage Tests05 social sciencesmedicine.diseaseAcoustic StimulationSpeech Discrimination TestsSpeech PerceptionMcGurk effectFemalePsychologyNoise030217 neurology & neurosurgeryChild LanguagePhotic StimulationCognitive psychologyJournal of speech, language, and hearing research : JSLHR
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Angular-resolved electron spectroscopy from (110) surfaces of ternary Ce-based intermetallics: CePd2Si2 and CeNi2Ge2

1997

Investigations of electronic properties were carried out for the ternary Ce-based intermetallic systems CeT2X2 (T = Ni, Pd; X = Ge, Si). To produce well-ordered and atomically clean surfaces, preparation is carried out in UHV. The polycrystalline substance was evaporated on a W(110) substrate with subsequent annealing. The single-crystalline layers obtained are characterised by MEED (thickness), AES (surface stoichiometry), LEED and SEM (surface structure). For electron-spectroscopic investigations, ARUPS (angle-resolved photoemission spectroscopy) was used. In the photoemission spectra, dispersion effects could be detected by variation of the detection angle.

Auger electron spectroscopyMaterials sciencePhotoemission spectroscopyIntermetallicAnalytical chemistryAngle-resolved photoemission spectroscopySurfaces and InterfacesCondensed Matter PhysicsElectron spectroscopySurfaces Coatings and FilmsCrystallographyX-ray photoelectron spectroscopyMaterials ChemistryCrystalliteTernary operationSurface Science
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Differenziazione e quantificazione dei carbonati litogenici e pedogenici di Gypsisuoli forestali attraverso l'analisi isotopica

2004

Gli autori riferiscono sui tipi e sui modelli di genesi dei carbonati dei suoli, attraverso l’uso degli isotopi del 13C. Lo studio è stato condotto in un’area dell’interno collinare argilloso siciliano, su suoli che evolvono sui depositi evaporitici della Serie Gessoso-Solfifera. Sono stati scelti cinque pedon su litotipi calcarei e non. I pedon sono stati descritti in campo e campionati secondo la sequenza degli orizzonti genetici; sui campioni di suolo sono state eseguite le seguenti analisi: tessitura, reazione, conducibilità elettrica, gesso, carbonio organico ed inorganico. Inoltre, parallelamente sono state eseguite le analisi isotopiche del carbonio organico ed inorganico. I risultat…

Authors report on forms and soil carbonate formation models as detected by 13C isotopes. This study was carried out in a clayey hilly area of central Sicily where soils have developed on evaporitic deposits of “Gessoso-Solfifera” Formation. Four pedons were selected both on calcareous and no calcareous lithotypes. Pedons were described in field and sampled according to sequence of genetic horizons. Soil samples were analyzed to investigate the following properties: particle size distribution reaction electrical conductivity gypsum organic and inorganic carbon. Moreover isotopic analyses were performed on organic and inorganic carbon. Results allow us to describe the complex relationships between biotic and abiotic soil components. In addition models of calcic horizon formation and their implication in soil classification were defined.Settore AGR/13 - Chimica Agraria
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New trends in technology and identity of traditional dairy and fermented meat production processes

2014

Interest in ecofood tourism is strictly related to the consumption of products associated with the geographical area visited. Local products are often requested by consumers living far from the production zones (e.g. in bistro restaurants that reproduce the atmosphere of typicality). This phenomenon, if on the one hand guaranteeing the continued popularity of certain traditional foods, highlights the inherent dangers that certain types of food pose. They could spread the risks to a much wider area that they might typically inhabit. The higher the demand for certain products, the more variations of the production processes of the traditional products there will be. This is particularly evide…

Autochthonous microorganismHygieneTraditional food productionFermented foodInnovationAutochthonous microorganisms; Fermented foods; Hygiene; Innovation; Traditional food productions; TypicalityTypicalitySettore AGR/16 - Microbiologia Agraria
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Comparison of Components Released by Fermented or Active Dried Yeasts after Aging on Lees in a Model Wine

2003

Comparison of different components released during autolysis with fermented or active dried yeast, which has never been reported previously, is related in this paper. Three autolysates were elaborated with Saccharomyces cerevisiae in a model wine (pH 3.5) at 30 or 18 degrees C. Composition of the autolysate appears to depend on both the growth medium and the physiological state of the yeast. The autolysate obtained from active dried yeast presents a higher total nitrogen concentration (a factor of 1.5-1.9 for the fermented yeast autolysate), a greater proportion of free amino acids (42 vs 16-25%), the lowest proportion of oligopeptides (25 vs 31-37%) and polypeptides (27 vs 45-34%), and an …

Autolysis (biology)NitrogenSaccharomyces cerevisiaeWineSaccharomyces cerevisiaeBiologyEthanol fermentationLeeschemistry.chemical_compoundFood scienceAmino AcidsGlucansWineGrowth mediumMembrane GlycoproteinsBacteriaHydrolysisMonosaccharidesProteinsNucleosidesGeneral Chemistrybiology.organism_classificationYeastBiochemistrychemistryFermentationFermentationPeptidesGeneral Agricultural and Biological SciencesOligopeptidesJournal of Agricultural and Food Chemistry
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Protease A activity and nitrogen fractions released during alcoholic fermentation and autolysis in enological conditions

2000

Determination of protease A activity during alcoholic fermentation of a synthetic must (pH 3.5 at 25 degrees C) and during autolysis showed that a sixfold induction of protease A activity occurred after sugar exhaustion, well before 100% cell death occurred. A decrease in protease A activity was observed when yeast cell autolysis started. Extracellular protease A activity was detected late in the autolysis process, which suggests that protease A is not easily released. Evolution of amino acids and peptides was determined during alcoholic fermentation and during autolysis. Amino acids were released in early stationary phase. These amino acids were subsequently assimilated during the fermenta…

Autolysis (biology)Saccharomyces cerevisiae ProteinsTime FactorsNitrogenmedicine.medical_treatmentWineBioengineeringPeptideSaccharomyces cerevisiaeEthanol fermentationBiologyApplied Microbiology and BiotechnologymedicineAspartic Acid EndopeptidasesAmino AcidsChromatography High Pressure Liquidchemistry.chemical_classificationProteaseCell autolysisTemperatureHydrogen-Ion ConcentrationYeastAmino acidBiochemistrychemistryAlcoholsFermentationFermentationAutolysisBiotechnologyJournal of Industrial Microbiology and Biotechnology
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Protocol for developing a mental imagery intervention: a randomised controlled trial testing a novel implementation imagery e-health intervention to …

2019

IntroductionDrowning due to driving into floodwater accounts for a significant proportion of all deaths by drowning. Despite awareness campaigns such as ‘If it’s flooded, forget it’, people continue to drive into floodwater. This causes loss of life, risk to rescuers and damage to vehicles. The aim of this study was to develop and evaluate an online e-health intervention to promote safe driving behaviour during flood events.Methods and analysisThe study will use a 2×3 randomised controlled trial in which participants are randomised into one of two conditions: (1) education about the risks of driving into floodwater or (2) education about the risks of driving into floodwater plus a theory-ba…

Automobile DrivingImagery Psychotherapysocial-cognitive theoriesflooded waterwaysIntentionHealth interventionlaw.invention03 medical and health sciences0302 clinical medicineRisk-TakingRandomized controlled triallawInformed consentIntervention (counseling)drivingProtocolMedicineHumans1724030212 general & internal medicine1506Randomized Controlled Trials as TopicProtocol (science)water safetymental imagerybusiness.industrydrowning1359General Medicinemedicine.diseaseFloodsTelemedicineMedical emergencyHuman researchPublic Healthbusiness030217 neurology & neurosurgerySocial cognitive theoryMental imageBMJ open
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