Search results for "Standard"

Consequences of Justifications of Assessments in French Expanded Audit Reports

2018

Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the US and key audit matters introduced by international standard setters, the purpose of JOAs is to enhance the informative value of audit reports. Based on French audit reports issued from 2002 to 2011, we analyze the impact of first-time implementation of JOAs, and the impact of new JOAs in subsequent years, on investors (measured by abnormal returns and abnormal trading volume) and on the audit (measured by audit report lag, abnormal accruals, and audit fees). For both first-time implementation of JOAs and new JOAs in subsequent yea…

Inter- and intra-tester reliability of selected clinical tests in examining patients with early phase lumbar spine and sacroiliac joint pain and dysf…

2010

AbstractOf all patients with low back pain (LBP), 85% are diagnosed as “non-specific lumbar pain”. It has been postulated that the only reliable test is a straight leg raise test for detecting sciatic pain, and for other diagnostic subgroups, tests are of varying value. Only a few standardized tests exist to test function, inspection, mobility, pain, muscle flexibility or stability for patients with early phase lumbar spine and sacroiliac joint pain and dysfunction in the non-laboratory setting. The aim of this study was therefore to examine the inter- and intra-tester reliability of selected standardized clinical tests. Fifteen eligible, consecutive and voluntary LBP patients (aged 18–56 y…

Juxtacortical mandibular chondrosarcoma during pregnancy : a case report

2017

Chondrosarcoma is one of the most common malignant bone tumors in adults. It use to affect upper arm, pelvis and thigh bone. A wide surgical extirpation represent the gold standard to treat this disorder. In fact, radiotherapy and chemotherapy are no useful. Interestingly, chondrosarcoma is rare in head and neck (HNCS) and extremely uncommon during pregnancy. Thus, there is a lack of evidence about the proper treatment in these cases. A wide surgical extirpation is also considered the most effective procedure in HNCS. There are no consistent evidences about the he role of radiation and chemotherapy. In view of that, the present study describes a case of juxtacortical mandibular chondrosarco…

The preservation of the artistic heritage within the seat of the Chancellorship of the University of Palermo. A proposal on a methodology regarding a…

2006

The correct maintenance of artworks of historical and artistic value requires a wide and detailed analysis of all the information relevant for preserving them, such as identification of the main deterioration factors, knowledge of the climatic history of the object, set-up of measuring methods and statistics of the guide parameters, and definition of a set of recommended environmental aspects to be controlled within a stable climate condition linked to the particular kind of object or its surface. In Italy, the basic laws UNI 10829 and UNI 10969 impose a reference methodology for the in-field measurement and data analysis. This paper reports the first results of a measuring campaign, carrie…

Effects of Coenzyme Q10 on Statin-Induced Myopathy

2015

Abstract Objective To evaluate the efficacy of coenzyme Q10 (CoQ10) supplementation on statin-induced myopathy. Participants and Methods We searched the MEDLINE, Cochrane Library, Scopus, and EMBASE databases (November 1, 1987, to May 1, 2014) to identify randomized controlled trials investigating the impact of CoQ10 on muscle pain and plasma creatine kinase (CK) activity as 2 measures of statin-induced myalgia. Two independent reviewers extracted data on study characteristics, methods, and outcomes. Results We included 6 studies with 302 patients receiving statin therapy: 5 studies with 226 participants evaluated the effect of CoQ10 supplementation on plasma CK activity, and 5 studies (4 u…

IFRS 15 : myyntituottojen tulouttaminen asiakassopimuksissa

2016

Essai de standardisation des méthodes d'isolement des organites subcellulaires

1983

Early Career Women in Academia: An Exploration of Networking Perceptions

2016

This chapter explores women’s networking perceptions by focusing on early career women in social sciences. Within an exploratory research design it asks how early career women define the early career stage in academia, what definitions, meanings and interpretations they give for networks and networking, how they construct the networking process and their ability to establish and/or join networks, as early career researchers and as women. Based on two group interviews with 12 participants, our findings show that early career women in academia favour networking with peers based on shared interests (organic networking). At the same time though, they challenge and step over the perceived gender…

Kieli ja kirjoitusjärjestelmä ”japanilaisuuden” mittana

2018

Japanin kieltä puhuu noin 127 miljoonaa ihmistä, joista suurin osa asuu Suomea hieman suuremman Japanin valtion alueella. Vaikka kielen asemaa ei ole virallistettu erillisellä kielilainsäädännöllä, on se käytännössä kansallinen kieli. Japaninpuhujia ja kielenoppijoita on myös Japanin ulkopuolella, joten puhujien määrä lienee todellisuudessa ainakin kymmenisen miljoonaa korkeampi (Gottlieb 2007: 186). Maailman puhutuimpien kielten listalla japani sijoittuu yhdeksännen sijan paikkeille. Japaniin on tavattu viitata yksikielisenä ja varsin homogeenisena valtiona. Japanin alueella on kuitenkin puhuttu ja puhutaan edelleen useita muita kieliä ja murteita, jotka jäivät 1800-luvun lopulla alkaneess…

Exotic properties of neutrinos using effective Lagrangians and specific models

2013

289 páginas. Tesis Doctoral del Departamento de Física Teórica, de la Universidad de Valencia, y del Instituto de Física Corpuscular (IFIC).