Search results for "auditor"
showing 10 items of 737 documents
Uzņēmuma Digital Journey Facebook komunikācijas prakšu analīze un vērtējumi (2019.gada 1.novembris - 2020.gada 1.marts)
2020
Digitālais mārketings ir aktuāla tendence, ar kuras palīdzību uzņēmumiem ir iespējams sasniegt savu auditoriju, taču komunikāciju ir nepieciešams pielāgot mērķauditorijas nepieciešamībām un interesēm, citādi tā var būt nederīga. Tas nozīmē, ka uzņēmuma vadības viedoklis par komunikācijas stratēģiju var atšķirties no tā, kas patiesībā interesē mērķauditoriju. Bakalaura darba mērķis ir analizēt uzņēmuma Digital Journey Facebook komunikācijas praksi izvēlētajā laika posmā un noteikt uzņēmuma veidoto tēlu, balstoties uz K.Mertena tēla veidošanās teoriju. Pētījumā iegūti secinājumi par Digital Journey Facebook izmantotajām komunikācijas praksēm, veidoto tēlu un apkopoti ieteikumi veiksmīgai komu…
Reklāma sociālajā tiklā “Facebook”: auditorijas perspektīva
2020
Bakalaura darbs “Reklāma sociālajā tīklā “Facebook": auditorijas perspektīva” ir izstrādāts ar mērķi uzzināt, kā reklāmdevēji skatās uz “Facebook” auditoriju, kā auditorija lieto sociālo tīklu “Facebook”, kāda ir tās attieksme pret reklāmu tajā, kādi ir izvairīšanās no reklāmas iemesli un kā to samazināt. Darba teorētiskā bāze ir lietojum un apmierinājuma teorija, psiholoģiskās pretestības teorija, ka arī teorija par mediju auditoriju, attieksmi un ieskats akadēmiskajā literatūrā par izvairīšanās no reklāmas fenomenu. Pētījuma daļā tika izmantotas divas metodes: daļēji strukturētas intervijas un aptauja. Tika veiktas divas intervijas ar reklāmas speciālistiem un 124 respondentu atbildes.
Women Involved in the Financial Reporting Process and Financial Reporting Quality
2017
We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not affect financial reporting quality when interactions are not considered. However, the interactions between women involved in the financial reporting are associated with lower discretionary accruals and higher C-scores (our measure of conservatism), as expected because women are generally more risk averse and have greater ethical sensitivi…
Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union
2004
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…
The corporate image of auditors in a developing audit market within the EU: the case of Spain
2004
This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such firms against those associated with smaller, national audit firms. The findings of this survey are pertinent given the current level of debate internationally over the role, regulation and quality of auditing services and concerns over the potential impact of recent corporate scandals on auditor reputation. Our study shows that the images of audit firms in Spain have differed on a number of dimensions, m…
Atypical perceptual narrowing in prematurely born infants is associated with compromised language acquisition at 2 years of age
2010
Abstract Background Early auditory experiences are a prerequisite for speech and language acquisition. In healthy children, phoneme discrimination abilities improve for native and degrade for unfamiliar, socially irrelevant phoneme contrasts between 6 and 12 months of age as the brain tunes itself to, and specializes in the native spoken language. This process is known as perceptual narrowing, and has been found to predict normal native language acquisition. Prematurely born infants are known to be at an elevated risk for later language problems, but it remains unclear whether these problems relate to early perceptual narrowing. To address this question, we investigated early neurophysiolog…
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…