Search results for "audit"
showing 10 items of 1421 documents
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry
2012
This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …
Introduction du rapport national du thème de 2004 : "Quelles réponses peut-on apporter aux nouvelles formes de conflictualités au XXIe siècle ?"
2005
L'auteur a réalisé la synthèse nationale des travaux des auditeurs et rédigé l'introduction de ce rapport.; International audience
ESTUDIO SOBRE EL LENGUAJE Y LAS FUNCIONES EJECUTIVAS DE UN CASO DE SÍNDROME DE X-FRÁGIL
2014
Abstract:STUDY ON LANGUAGE AND EXECUTIVE FUNCTIONS OF A CASE OF FRAGILE X SYNDROMEThe main objective of this study is to compare a subject with a clinical diagnosis of Fragile X Syndrome with other disorders (ADHD, Mental Retardation and ASD) in executive functioning and language. The language variables analyzed are lexical knowledge, lexical access, free induced verbal fluency, comprehension instruction and verbal reasoning. On the other hand, the executive functioning variables evaluated are visual and auditory memory, visual and auditory attention, and visual and auditory planning and inhibition. After evaluation, it is checked that Fragile X Syndrome resembles to Mental Retardation and …
Do Women Prefer More Complex Music around Ovulation?
2012
The evolutionary origins of music are much debated. One theory holds that the ability to produce complex musical sounds might reflect qualities that are relevant in mate choice contexts and hence, that music is functionally analogous to the sexually-selected acoustic displays of some animals. If so, women may be expected to show heightened preferences for more complex music when they are most fertile. Here, we used computer-generated musical pieces and ovulation predictor kits to test this hypothesis. Our results indicate that women prefer more complex music in general; however, we found no evidence that their preference for more complex music increased around ovulation. Consequently, our f…
Localization of the two constitutively expressed nitric oxide synthase isoforms (nNOS and eNOS) in the same cell types in the saccule maculae of the …
2003
There is growing evidence for a nitric oxide/cyclic GMP pathway of signal transduction in the vestibular system. Recently, two isoforms of nitric oxide (NO) synthase (nNOS and eNOS) and NO itself have been identified at the light microscopic level in the vestibulocochlear system of mice using specific antibodies and a new fluorescence indicator. In order to acquire more information about signal transduction and tissue modulation in this neuroepithelium at the cellular and subcellular levels, ultrathin sections of London Resin White-embedded saccule maculae of the frog Rana pipiens were incubated with various concentrations of commercially available antibodies to nNOS and eNOS. The immunorea…
Evidence for a possible NOS back-up system in the organ of Corti of the guinea pig
2003
Recently, the two Ca(2+)/calmodulin-regulated nitric oxide synthase isoforms, nNOS and eNOS, and NO itself have been identified in the cochlea of vertebrates using specific antibodies and a new fluorescence indicator. In order to acquire more information about the quantitative and spatial distribution of these two constitutively expressed NOS isoforms (cNOS) in the organ of Corti at the cellular and subcelluar levels, ultrathin sections of London resin (LR) White-embedded cochleae of the guinea pig were incubated with various concentrations of commercially available antibodies to nNOS and eNOS. The immunoreactivity was visualized by a gold-labeled secondary antibody and the amount of the im…
Internal audit professional principles and academic literature over the last decade: is there a gap to bridge
2022
The Institute of Internal Auditors (IIA) has defined the ethical principles internal auditors must adhere to, allowing them to create a common understanding of ethical behaviour within their profession, thereby promoting ethical culture. This paper aims to analyse the role of these principles in the main branches of internal audit research over the last decade. We examine the most important articles published in this field and categorise them into seven main strands. We assess the extent to which these strands focus on the IIA ethical principles, aiming to identify research gaps in the extant literature. Our findings show that the literature dealing with ethical principles in the recruitmen…
Applying Benford’s Law to Monitor Death Registration Data: A Management Tool for the COVID-19 Pandemic
2021
In Spain, the COVID-19 pandemic has impacted the various regions of the country differ7 ently. The availability of reliable and up-to-date information has proved to be fundamental for the 8 management of this health crisis. However, especially during the first wave of the pandemic (Feb9 ruary-August 2020), the disparity in the recording criteria and in the timing of providing these fig10 ures to the central government created controversy and confusion regarding the real dimension of 11 the pandemic. It is therefore necessary to have objective and homogeneous criteria at the national 12 level to guide health managers in the correct recording and evaluation of the magnitude of the pan13 demic…
Oulun yliopiston arviointia – Kotkan silmästä siiville
2005
Yliopistojen arviointiin ja laadunvarmistukseen on viime vuosikymmeninä kiinnitetty runsaasti huomiota eurooppalaisessa korkeakoulupolitiikassa. Varsinkin Bolognan prosessi on kiihdyttänyt keskustelua ja saanut korkeakoulujen arvioijat miettimään keinoja yhteisten laadunvarmistusjärjestelmien löytämiseksi. Myös kriittisiä ääniä uudistusvaatimuksia kohtaan on esitetty. Suomessa yliopistotason arvioinnit ovat yleistyneet 1990-luvun alusta lähtien. Jokaisessa suomalaisessa yliopistossa on toteutettu kokonaisarviointi, jonka keskeisenä osana on usein ollut yliopiston itsearviointi. Aikuiskasvatuksen teemanumero käsittelee Oulun yliopiston opetuksen arviointityötä ”Kotkan silmässä” kahdesta eri …
Association of maternal prenatal smoking GFI1-locus and cardio-metabolic phenotypes in 18,212 adults
2018
Background: DNA methylation at the GFI1-locus has been repeatedly associated with exposure to smoking from the foetal period onwards. We explored whether DNA methylation may be a mechanism that links exposure to maternal prenatal smoking with offspring's adult cardio-metabolic health.Methods: We meta-analysed the association between DNA methylation at GFI1-locus with maternal prenatal smoking, adult own smoking, and cardio-metabolic phenotypes in 22 population-based studies from Europe, Australia, and USA (n= 18,212). DNA methylation at the GFI1-locus was measured in whole-blood. Multivariable regression models were fitted to examine its association with exposure to prenatal and own adult s…