Search results for "auditor."
showing 10 items of 737 documents
The economic impact of audit failures
2022
This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish Public Oversight Board. We explore the variations in audit market share by applying the difference in differences method to a treatment group of 70 sanctioned audit firms and a matched control group of 70 non-sanctioned audit firms. The period of analysis covers the years from 1999 to 2015. Our results show that the sanctioned audit firms suffered a significant decrease in their relative number of clients. Moreover, this measure of market share d…
Scaffold protein harmonin (USH1C) provides molecular links between Usher syndrome type 1 and type 2.
2005
Contains fulltext : 48386.pdf (Publisher’s version ) (Closed access) Usher syndrome (USH) is the most frequent cause of combined deaf-blindness in man. USH is clinically and genetically heterogeneous with at least 11 chromosomal loci assigned to the three USH types (USH1A-G, USH2A-C, USH3A). Although the different USH types exhibit almost the same phenotype in human, the identified USH genes encode for proteins which belong to very different protein classes and families. We and others recently reported that the scaffold protein harmonin (USH1C-gene product) integrates all identified USH1 molecules in a USH1-protein network. Here, we investigated the relationship between the USH2 molecules a…
Universal newborn hearing screening in the Italian Region of Sicily in 2018
2021
We have clarified the role of Universal Neonatal Hearing Screening (UNHS) for both early diagnosis and rapid treatment in order to improve the prognosis of the deaf child and reduce patient management costs. Although in Sicily UNHS has been progressively implemented, there is scarce data in the literature on this matter. Therefore, the main objective was to collect in the year 2018 the following data: number of newborns screened for hearing loss, number of infants "referred" to transiently evoked otoacoustic emissions (TEOAE), number of infants with pathologic auditory brainstem response (ABR) and number of infants affected by permanent hearing loss.UNHS monitoring was conducted through the…
Konkursa "Adwards" TV reklāmu (2013.-2015.) semiotiskā un auditorijas analīze
2015
Bakalaura darba “Konkursa "Adwards" TV reklāmu (2013.-2015.) semiotiskā un auditorijas analīze” mērķis ir noskaidrot, kāds ir “Adwards” reklāmu vēstījuma semiotiskais pamats, kā arī vai auditorija labāk atceras tās reklāmas, kurās ir vizuālais naratīvs. Pētījumā izvirzītā hipotēze- ja vizuālajā reklāmā ir vizuālais naratīvs, tad to atceras labāk. Lai apstiprinātu hipotēzi- izvirzīti 4 pētnieciskie jautājumi: 1)Kas ir “Adwards” konkursa reklāmu vēstījuma pamats? 2) Kāda ir “Adwards” vizuālo vēstījumu efektivitāte? 3) Ar ko viena “Adwards” reklāma ir labāka par otru ? 4) Kas vizuālajās reklāmā piesaista vislielāko uzmanību? 5) Kādi semiotiskie aspekti saskatāmi vizuālajās reklāmās? Darbs sast…
Prior precision modulates the minimisation of prediction error in human auditory cortex
2018
AbstractThe predictive coding model of perception proposes that successful representation of the perceptual world depends upon cancelling out the discrepancy between prediction and sensory input (i.e., prediction error). Recent studies further suggest a distinction between prediction error associated with non-predicted stimuli of different prior precision (i.e., inverse variance). However, it is not fully understood how prediction error from different precision levels is minimised in the predictive process. The current research used magnetoencephalography (MEG) to examine whether prior precision modulates the cortical dynamics of the making of perceptual inferences. We presented participant…
Neural Mechanisms Underlying Human Auditory Evoked Responses Revealed By Human Neocortical Neurosolver
2022
Funding Information: This study was supported by National Institutes of Health (Grant Nos. NIBIB RO1 EB022889, NIMH RO1 MH106174). Publisher Copyright: © 2021, The Author(s). Auditory evoked fields (AEFs) are commonly studied, yet their underlying neural mechanisms remain poorly understood. Here, we used the biophysical modelling software Human Neocortical Neurosolver (HNN) whose foundation is a canonical neocortical circuit model to interpret the cell and network mechanisms contributing to macroscale AEFs elicited by a simple tone, measured with magnetoencephalography. We found that AEFs can be reproduced by activating the neocortical circuit through a layer specific sequence of feedforwar…
Interaction by ear
2019
Abstract Speech-based interaction is now part of our everyday experiences, in the home and on the move. More subtle is the presence of designed non-speech sounds in human-machine interactions, and far less evident is their importance to create aural affordances and to support human actions. However, new application areas for interactive sound, beyond the domains of speech and music, have been emerging. These range from tele-operation and way-finding, to peripheral process monitoring and augmented environments. Beyond signalling location, presence, and states, future sounding artifacts are expected to be plastic and reconfigurable, and take into account the inherently egocentric nature of so…
A perceptual sound space for auditory displays based on sung-vowel synthesis.
2022
AbstractWhen designing displays for the human senses, perceptual spaces are of great importance to give intuitive access to physical attributes. Similar to how perceptual spaces based on hue, saturation, and lightness were constructed for visual color, research has explored perceptual spaces for sounds of a given timbral family based on timbre, brightness, and pitch. To promote an embodied approach to the design of auditory displays, we introduce the Vowel–Type–Pitch (VTP) space, a cylindrical sound space based on human sung vowels, whose timbres can be synthesized by the composition of acoustic formants and can be categorically labeled. Vowels are arranged along the circular dimension, whi…
A study of temporal estimation from the perspective of the Mental Clock Model.
2009
M. Cardaci's (2000) Mental Clock Model maintains that a task requiring a low mental workload is associated with an acceleration of perceived time, whereas a task requiring a high mental workload is associated with a deceleration. The authors examined the predictions of this model in a musical listening condition in which musical pieces were audible in several structural complexities. To measure the effects of musical complexity on time estimation, the authors used retrospective and prospective time-estimation paradigms. For the retrospective paradigm, the authors invited participants to listen to a musical piece and then estimate its duration. For the prospective paradigm, the authors invit…
Cavernous haemangioma of the external auditory canal: clinical case and review of the literature
2012
Although benign vascular lesions are frequent in the head and the neck region, clinical evidence of cavernous haemangioma of the external auditory canal is extremely rare; when present, the lesion invades the middle ear space. Herein, a rare case of a soft mass filling the external auditory canal, not involving the tympanic membrane, in a symptomatic 59-year-old male is described. Clinical and audiological characteristics, imaging studies and surgical treatment with histological evaluation are reported, which led to a diagnosis of a cavernous haemangioma. This is only the seventh case described in the literature, to date, not involving the tympanic membrane and the middle ear space. In addi…