Search results for "auditor."
showing 10 items of 737 documents
Panel Summary: Frontiers of Human-Machine Interaction
2001
The hot points presented to the panel were the following: What are the broader definitions of Human/Machine interaction? For example: non direct connection (using currently available computer GUI) first phase direct connection (linking sensors to the sensory system) second phase (direct connections into the Central Nervous System) What are the technologies that should be developed in order to enable each of the previous phases? What are the scientific research issues that are related to such phases? What are the possible implications of a direct human-computer link on the society? (compared to the Internet revolution?) There are several phases in Human-Machine interaction. The first, and mo…
Efectos de la auditoría sobre la credibilidad y la calidad de la información contable de las pymes
2014
La presente tesis doctoral examina dos objetivos básicos: i) si la auditoría contribuye a la reducción del coste de financiación de las pymes, por la credibilidad que ésta otorga a la información contable; y ii) si, con independencia de la credibilidad que le otorga la auditoría, la información contable es de mayor calidad. Las motivaciones para este análisis surgen por la relación mostrada en la literatura previa entre el coste de financiación y la calidad de la información contable. En este sentido, la auditoría, como actividad consistente en la revisión de la información financiera, desempeña un papel muy relevante en un doble sentido: i) como instrumento que contribuye a la calidad de l…
Foodsimplex - seguridad alimentaria en pequeñas y medianas empresas de restauración
2019
En la actualidad, los restaurantes ponen a disposición de la población trabajadora la principal fuente de alimentos listos para comer. En Portugal, los establecimientos de restauración son principalmente quioscos, pequeñas y medianas empresas con recursos insuficientes para cumplir con las normas de seguridad alimentaria. Estas empresas representan un punto de trasmisión de enfermedades infecciosas alimentarias y un problema de salud pública. Esta tesis tuvo como objetivo evaluar una metodología basada en el Análisis de Peligros y Puntos de Control Críticos (APPCC), denominada FoodSimplex, y aplicada en restaurantes durante un período de cuatro años. FoodSimplex es un conjunto de métodos im…
"Having a drink in a bar": An immersive approach to explore the effects of context on drink choice
2013
UT: 000315557500004; International audience; This paper aims to evaluate the effect of context on food choices. Two studies are presented to test the potential of an immersive approach to help understanding contextual influences on drink choices. To generate contextual effects, two bar-like environments based on the idea of "having a drink in a bar" were created: one with wood furniture and one with blue furniture. In both immersive bars, clips with visual and music stimuli were projected on a wall to change the overall warmth of the ambience. In the first study, five different clips were projected. Participants in the immersive bars had to choose a drink within a large range of drinks for …
Controllo contabile e controllo di costituzionalità delle leggi: una diversa prospettiva sul giudizio di costituzionalità in via incidentale
2019
1. Cinque importanti pronunce della Corte costituzionale su impulso del giudice contabile nel controllo sui rendiconti regionali e sui bilanci degli Enti territoriali. - 2. Funzioni pubbliche neutrali e accesso al giudizio in via incidentale. - 3. Le peculiarità delle questioni sollevate nei giudizi di parificazione dei rendiconti generali e gli orientamenti del Giudice costituzionale. - 4. La rilevanza e la ridondanza. - 5. Norme perturbative degli equilibri economico-finanziari ed atipicità degli effetti delle decisioni di accoglimento? - 6. Le prospettive: il controllo sui costi dei diritti e sugli effetti delle sentenze. Some recent rulings of Italian Constitutional Court (Corte Cost. n…
LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES
2013
The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…
Datoru zīmola izvēles kritēriji studentu auditorijā
2018
Bakalaura darba tēma ir datoru zīmolu izvēles kritēriji studentu auditorijā. Pētnieciskā problēma saistīta ar to, kas nosaka studentu datora izvēles gala lēmumu, ņemot vērā nozares zīmolu konkurenci. Savukārt bakalaura pētnieciskajos nolūkos izvirzīti šādi jautājumi - kādi studentu kritēriji nosaka datora izvēli; cik liela nozīme ir zīmolam? Darba mērķis ir noskaidrot datoru izvēles kritērijus starp datoru zīmoliem, un kāda ir zīmola lomas nozīme studentu auditorijā. Darba teorētiskā pieeja balstīta uz zīmolu, patērētāju uzvedību un kultūru, un integrētā mārketinga komunikāciju, kas ir pamats empīriskajai daļai. Darba pētnieciskajā jomā tiek izmatotas kvalitatīvās pētījumu metodes – daļēji …
Somatosensory Deviance Detection ERPs and Their Relationship to Analogous Auditory ERPs and Interoceptive Accuracy
2022
Abstract. Automatic deviance detection has been widely explored in terms of mismatch responses (mismatch negativity or mismatch response) and P3a components of event-related potentials (ERPs) under a predictive coding framework; however, the somatosensory mismatch response has been investigated less often regarding the different types of changes than its auditory counterpart. It is not known whether the deviance detection responses from different modalities correlate, reflecting a general prediction error mechanism of the central nervous system. Furthermore, interoceptive functions have been associated with predictive coding theory, but whether interoceptive accuracy correlates with devian…
Reģionālo mediju digitalizācija - "Neatkarīgo Tukuma Ziņu" gadījums
2022
Bakalaura darba Reģionālo mediju digitalizācija – “Neatkarīgo Tukuma Ziņu” gadījums mērķis ir noskaidrot, vai reģionālā drukātā laikraksta "Neatkarīgās Tukuma Ziņas" digitalizēšana ļauj medijam sasniegt plašāku auditoriju un palielina tā ieņēmumus. Mērķa sasniegšanai izvirzīti četri pētnieciskie jautājumi, uz kuriem meklētas atbildes, balstoties uz teorētisko bāzi, kurā aplūkotas mediju funkcijas, sniegts ieskats drukāto mediju jomā, pētīti reģionālie mediji, aprakstīta digitalizācija un skatīta dienaskārtības teorija, kā arī uz pētījumu, kurā izmantota iedzīvotāju aptauja, kontentanalīze un daļēji strukturēta intervija. Rezultātā definēts šā brīža labākais darbības modelis reģionālajai dru…
Esquemes d'auditoria de la funció de recursos humans
2018
L’enfocament estratègic és un mètode per a prendre decisions (és a dir, per a resoldre problemes) de caràcter complet, integrat i dinàmic. És complet perquè el procés decisori inclou totes les fases que influeixen en els resultats de l’empresa considerant el control i avaluació del procés com una fase amb entitat pròpia. És integrat perquè sols una visió conjunta de la presa de decisions pot donar-nos els elements clau per a entendre el funcionament de l’empresa i mitjançant els mecanismes de control i avaluació arribarem a conèixer les interrelacions sinèrgiques entre aquests elements. I és dinàmic perquè tant els recursos i capacitats de la pròpia organització com els factors condicionant…