Search results for "SCOPE"

showing 10 items of 2420 documents

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions

2021

Author’s accepted manuscript. This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. Purpose—This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/Methodology/Approach—The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published i…

050208 financeClient relationshipScope (project management)business.industryRevisjonmedia_common.quotation_subject05 social sciencesEconomics Econometrics and Finance (miscellaneous)AuditingAccounting050201 accountingAuditAuditor independencePeer reviewNegotiationContent analysisAccounting0502 economics and businessVDP::Samfunnsvitenskap: 200businessEnforcementVDP::Social sciences: 200media_commonMeditari Accountancy Research
researchProduct

Word classes and the scope of lexical flexibility in Tongan

2017

Abstract Tongan is an Oceanic language belonging to the Polynesian subgroup. Based on previous work (Churchward 1953, Tchekhoff 1981, Broschart 1997), Tongan has been classified as a 'flexible' language by various typological approaches on word classes (Hengeveld 1992, Rijkhoff 1998, Croft 2001). This means that lexical items are per se not categorised in terms of major word classes, but they can function as noun, verb, adjective and manner adverb without morphosyntactic derivation. However, not all lexemes are entirely flexible occurring within all these constructions. So the crucial issue of how flexible Tongan really is remains. This question will be addressed by a survey based on a comb…

060201 languages & linguisticsLinguistics and LanguageCommunicationVerb06 humanities and the artsAdverbPart of speechLanguage and LinguisticsLexical itemLinguistics030507 speech-language pathology & audiology03 medical and health sciencesNoun0602 languages and literature0305 other medical sciencePsychologyAdjectiveScope (computer science)Word (group theory)Lexical flexibility in Oceanic languages
researchProduct

Verification of Radiative Transfer Schemes for the EHT

2020

Authors: Gold, Roman; Broderick, Avery E.; Younsi, Ziri; Fromm, Christian M.; Gammie, Charles F.; Mościbrodzka, Monika; Pu, Hung-Yi; Bronzwaer, Thomas; Davelaar, Jordy; Dexter, Jason; Ball, David; Chan, Chi-kwan; Kawashima, Tomohisa; Mizuno, Yosuke; Ripperda, Bart; Akiyama, Kazunori; Alberdi, Antxon; Alef, Walter; Asada, Keiichi; Azulay, Rebecca Baczko, Anne-Kathrin; Baloković, Mislav; Barrett, John; Bintley, Dan; Blackburn, Lindy; Boland, Wilfred; Bouman, Katherine L.; Bower, Geoffrey C.; Bremer, Michael; Brinkerink, Christiaan D.; Brissenden, Roger; Britzen, Silke; Broguiere, Dominique; Byun, Do-Young; Carlstrom, John E.; Chael, Andrew; Chatterjee, Koushik; Chatterjee, Shami; Chen, Ming-T…

1388010504 meteorology & atmospheric sciencesGeodesicGeneral relativityEvent horizonAstronomyAstrophysics::High Energy Astrophysical PhenomenaKerr metric15947901 natural sciencesRelativistic disks739Relativity0103 physical sciencesRadiative transferRadiative transfer1769Radio astronomy010303 astronomy & astrophysicsComputingMilieux_MISCELLANEOUS0105 earth and related environmental sciencesVery long baseline interferometryPhysicsEvent Horizon Telescope[PHYS]Physics [physics]Supermassive black holeEvent horizons1335Astronomy and AstrophysicsBlack hole physics1393641Computational physicsBlack holeGeneral relativitySpace and Planetary Science1338[PHYS.ASTR]Physics [physics]/Astrophysics [astro-ph]High energy astrophysics
researchProduct

Anaesthesia protocol evaluation of the videolaryngoscopy with the McGrath MAC and direct laryngoscopy for tracheal intubation in 1000 patients underg…

2021

IntroductionRapid sequence induction of anaesthesia is indicated in patients with an increased risk of pulmonary aspiration. The main objective of the technique is to reduce the critical time period between loss of airway protective reflexes and rapid inflation of the cuff of the endotracheal tube to minimise the chance of aspiration of gastric contents. The COVID-19 pandemic has reinforced the importance of first-pass intubation success to ensure patient and healthcare worker safety. The aim of this study is to compare the first-pass intubation success rate (FPS) using the videolaryngoscopy compared with conventional direct laryngoscopy in surgical patients with a high risk of pulmonary as…

1682medicine.medical_treatmenteducationLaryngoscopyLaryngoscopeslaw.inventionAnaesthesiasurgeryRandomized controlled triallawIntubation IntratrachealmedicineClinical endpointHumansMulticenter Studies as TopicIntubationAnesthesia1506adult anaesthesiaRapid Sequence Induction and Intubationadult intensive & critical carePandemicsRandomized Controlled Trials as TopicLaryngoscopymedicine.diagnostic_testSARS-CoV-2business.industryTracheal intubationCOVID-19General Medicinemedicine.diseaseRapid sequence inductionPulmonary aspirationAnesthesiaAirway managementbusinessBMJ Open
researchProduct

The carbon footprint of a knowledge organization and emission scenarios for a post-COVID-19 world

2021

Publisher Copyright: © 2021 The looming climate crisis requires an immediate response, in which organizations, as major contributors, should play a central role. However, these organizations need appropriate tools to measure and mitigate their climate impacts. One commonly applied method is carbon footprint analysis. Carbon footprint analyses have been conducted for various types of organizations, but knowledge organizations, such as universities and research institutes, have received far less attention, because their carbon footprint is often less visible and can be easily underestimated. This study is based on the carbon footprint analysis of one multinational knowledge organization. This…

2019-20 coronavirus outbreakCoronavirus disease 2019 (COVID-19)MitigationKnowledge organizationGeography Planning and DevelopmentorganisaatiotCOVID-19 pandemicManagement Monitoring Policy and LawilmastovaikutuksettietoyrityksetIndirect emissionTravelkestävä kehitysEcologyScope (project management)hiilijalanjälkiCOVID-19Business travelEnvironmental economicsKnowledge organizationCarbon footprintkompensointiIndirect emissionsMultinational corporationCarbon footprintBusinessIndirect emissionsCarbon offsetting
researchProduct

A coarse to fine 3D acquisition system

2015

International audience; The 3D chain (acquisition-processing-compression) is , most of the time , sequenced into several steps. Such approaches result into an one-dense acquisition of 3D points. In large scope of applications , the first processing step consists in simplifying the data. In this paper , we propose a coarse to fine acquisition system which permits to obtain simplified data directly from the acquisition. By calculating some complementary information from 2D images , such as 3D normals , multiple homogeneous regions will be segmented and affected to a given primitive class. Contrary to other studies , the whole process is not based on a mesh. The obtained model is simplified di…

2d images0209 industrial biotechnologyScannerbusiness.industryComputer scienceProcess (computing)3D Compression[INFO.INFO-CV]Computer Science [cs]/Computer Vision and Pattern Recognition [cs.CV]020207 software engineeringClass (philosophy)02 engineering and technology3D Simplification[ INFO.INFO-CV ] Computer Science [cs]/Computer Vision and Pattern Recognition [cs.CV]Coarse to finePrimitives extraction[INFO.INFO-CV] Computer Science [cs]/Computer Vision and Pattern Recognition [cs.CV]020901 industrial engineering & automationHomogeneous0202 electrical engineering electronic engineering information engineeringComputer visionArtificial intelligencebusiness3D ReconstructionAlgorithmScope (computer science)
researchProduct

Real-time simulation of tissue deformation for the nasal endoscopy simulator (NES).

1999

Endonasal sinus surgery requires a great amount of training before it can be adequately performed. The complicated anatomy involved, the proximity of relevant structures, and the variability of the anatomy due to inborn or iatrogenic variations make several complications possible. Today, cadaver dissections are the "gold standard" for surgical training. To overcome the drawbacks of traditional training methods, the Fraunhofer Institute for Computer Graphics is currently developing a highly interactive medical simulation system for nasal endoscopy and endonasal sinus surgery, in cooperation with the Mainz University Hospital. For the simulation of a rhinoscopic procedure, not only are the re…

3D interactionmedicine.medical_specialtyFinite Element AnalysisNoseComputer graphicsUser-Computer InterfaceReal-time simulationCadaverParanasal SinusesCadaverComputer GraphicsMedicineHumansComputer SimulationSimulationEndoscopesTissue deformationNasal endoscopybusiness.industryMedical simulationDissectionEndoscopyUniversity hospitalSurgical InstrumentsComputer Science ApplicationsGeneral SurgerySurgeryClinical CompetencebusinessFamily PracticeComputer aided surgery : official journal of the International Society for Computer Aided Surgery
researchProduct

Preparation of polycrystalline TiO2 photocatalysts impregnated with various transition metal ions : characterization and photocatalytic activity for …

2002

A set of polycrystalline TiO2 photocatalysts loaded with various ions of transition metals (Co, Cr, Cu, Fe, Mo, V, and W) were prepared by using the wet impregnation method. The samples were characterized by using some bulk and surface techniques, namely X-ray diffraction, BET specific surface area determination, scanning electron microscopy, point of zero charge determination, and femtosecond pump-probe diffuse reflectance spectroscopy (PP-DRS). The samples were employed as catalysts for 4-nitrophenol photodegradation in aqueous suspension, used as a probe reaction. The characterization results have confirmed the difficulty to find a straightforward correlation between photoactivity and si…

431Materials scienceDiffuse reflectance infrared fourier transformScanning electron microscopeAnalytical chemistry436Surfaces Coatings and FilmsTransition metalSpecific surface areaMaterials ChemistryPoint of zero chargeCrystalliteDiffuse reflectionPhysical and Theoretical ChemistryPhotodegradationJournal of physical chemistry. B
researchProduct

Consideraciones sobre la cláusula irph a la luz de sus antecedentes y de la doctrina consolidada del tribunal de justicia de la union europea

2021

By issuing its judgment of March 3, 2020, the Court of Justice of the European Union (CJEU) has terminated the last episode in the evolution of the IRPH index to which almost a tenth of mortgages have been referring. in Spain, compared to the rest that the Euribor takes as a reference, declaring in essence that consumers will be able to go to court to declare the abusiveness of the clause that the aforementioned index contains in the deeds of constitution of the mortgage. To understand the scope of the current situation, it is convenient to consider even briefly what the IRPH consists of and the consequences that its application has entailed for the affected consumer borrowers, taking into …

:CIENCIAS JURÍDICAS [UNESCO]declaring in essence that consumers will be able to go to court to declare the abusiveness of the clause that the aforementioned index contains in the deeds of constitution of the mortgage. To understand the scope of the current situationconsumidorthe precedent that In this regardinterés variablelately and until there is any pronouncement by our Supreme Court2020índice IRPHthe most recent resolutions issued by our Courts and Provincial Courts. All these references integrate the content of this work. HipotecaIRPH indexcláusula abusivavariable interest2070-8157 22082 Revista Boliviana de Derecho 565487 2021 31 7730067 Consideraciones sobre la cláusula irph a la luz de sus antecedentes y de la doctrina consolidada del tribunal de justicia de la union europea Castillo MartínezUNESCO::CIENCIAS JURÍDICASCarolina del Carmen By issuing its judgment of March 3compared to the rest that the Euribor takes as a referenceabusive clausethe Court of Justice of the European Union (CJEU) has terminated the last episode in the evolution of the IRPH index to which almost a tenth of mortgages have been referring. in Spaintaking into account the factual background that led to the issuance of the aforementioned resolutionconsume 504 549they included the conclusions of the Advocate Generalthe content of the STJUE itself andit is convenient to consider even briefly what the IRPH consists of and the consequences that its application has entailed for the affected consumer borrowersMortgage
researchProduct

La patria potestad prorrogada y la patria potestad rehabilitada en el nuevo proyecto de ley de reforma de la legislación civil y procesal para el apo…

2021

It is intended to analyze and reflect in the present work about the institution of the extension of parental authority and parental authority rehabilitated in the new regulation in the Draft Law that reforms the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity. In this project, the extended parental authority and the rehabilitated parental authority are eliminated from the scope of disability, following a criterion that demands the treatment of people with disabilities with the attention that their specific situation requires, eliminating a regime that seems contrary to the system of promoting the autonomy of adults with disabiliti…

:CIENCIAS JURÍDICAS [UNESCO]parental authorityrehabilitacióneliminating a regime that seems contrary to the system of promoting the autonomy of adults with disabilities. This study is linked and addressedas they will be affected by the reform and by the effect of the structural deficiencies suffered by the Justice system of our country. the present work about the institution of the extension of parental authority and parental authority rehabilitated in the new regulation in the Bill of Law that reforms the civil and procedural legislation to support people with disabilities in the exercise of its legal capacity. In this projectelimination 236 251eliminaciónrehabilitationPablo It is intended to analyze and reflect in the present work about the institution of the extension of parental authority and parental authority rehabilitated in the new regulation in the Draft Law that reforms the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity. In this projectprojectproyectoUNESCO::CIENCIAS JURÍDICASthe extended parental authority and the rehabilitated parental authority are eliminated from the scope of disabilitypatria potestadExtensionwith the characteristics and needs of people with a severe intellectual disabilityas they will be affected by the reform and by the effect of the structural insufficiencies suffered by the Justice system of our country. Prórroga2070-8157 22082 Revista Boliviana de Derecho 584568 2021 32 8055222 La patria potestad prorrogada y la patria potestad rehabilitada en el nuevo proyecto de ley de reforma de la legislación civil y procesal para el apoyo a las personas con discapacidad (actual ley 8/2021) Tortajada Chardífollowing a criterion that demands the treatment of people with disabilities with the attention that their specific situation requireshealth care economics and organizations
researchProduct