Search results for "evidence."

Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing

2012

The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the regulation passed by the European Parliament in April 2014 does not require, but only encourages the use of two auditors for public-interest entities (European Parliament, 2014). Since many groups of interests tried to influence the European Commission during the consultation process, it is relevant to evaluate the costs and benefits for investors of the unique joint audit system that persists among the occiden…

What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?

2015

This study investigates the effects of lead auditors’ technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors’ technical knowledge is more important for audit quality than their managerial knowledge; however, their managerial knowledge is a more influential driver of audit fees than their technical knowledge. The results of various identification strategies including firm-fixed effects models, propensity-score matching, and instrumental variables approaches suggest that the observed relations are treatment rather than sele…

The Scientific Context

2018

We review three important processes: the foundation of national mathematical societies, in particular, the London Mathematical Society and the Societe Mathematique de France; the creation of research mathematical journals, focusing on Acta Mathematica and its founder Gosta Mittag-Leffler; and the organization of mathematics at international level, discussing the origins of the International Congresses of Mathematicians.

¿Está relacionada la eficiencia en el servicio urbano de agua con la titularidad del gestor?

2015

El presente estudio tiene como objetivo realizar una revisión de la literatura acerca de qué forma de titularidad de los servicios de agua urbana, pública o privada, se muestra superior en términos de eficiencia. Con el fi n de arrojar luz sobre esta cuestión hemos realizado, en primer lugar, un análisis de la situación de la industria a nivel internacional. A continuación se ofrece una exposición de los principales argumentos a favor y en contra de la privatización para finalizar con el examen de la evidencia empírica al respecto. La revisión efectuada no nos permite concluir que alguna de las formas de gestión se muestre indiscutiblemente superior en términos de eficiencia. Sin embargo, e…

Aquaporin 3 Expression Loss in Urothelial Carcinoma: Association with Tumor Invasion Depth, but not with Grading?

2017

We have previously provided molecular evidence of expression of aquaporin 3 (AQP3) in normal human urothelium and in UBC of various stages. Whereas former studies demonstrated that loss of AQP3 was associated with invasive and high-grade disease and worse progression-free and cancer-specific survival, this report investigates the expression of AQP3 in associated CIS. Contrary to what we had expected, all CIS specimens were shown to exhibit strong AQP3 expression, suggesting loss of AQP3 in UBC is primarily associated with the ability of tumor cells for invasion but not with grading as sign of dedifferentiation.

How Does Investor Sentiment Affect StockMarket Crises? Evidence from Panel Data

2011

What is new for an old molecule? : Systematic review and recommendations on the use of resveratrol

2011

BackgroundResveratrol is a natural compound suggested to have beneficial health effects. However, people are consuming resveratrol for this reason without having the adequate scientific evidence for its effects in humans. Therefore, scientific valid recommendations concerning the human intake of resveratrol based on available published scientific data are necessary. Such recommendations were formulated after the Resveratrol 2010 conference, held in September 2010 in Helsingør, Denmark.MethodologyLiterature search in databases as PUBMED and ISI Web of Science in combination with manual search was used to answer the following five questions: (1)Can resveratrol be recommended in the prevention…

A Note on added information in the RAS Procedure: reexamination of some evidence

2006

International audience; An example in Miernyk (1977) presented a rather counterintuitive result, namely that introducing accurate exogenous information into an RAS matrix estimating procedure could lead to an estimate that was worse than one generated by RAS using no exogenous information at all. This became an oft-cited black mark against RAS. Miller and Blair (1985) included a different (and small) illustration of the same possibility. It was recently pointed out by one of us that the Miller/Blair numerical results are wrong. For that reason, we decided to reexamine all the empirical evidence we could find on the subject. While figures in both Miernyk and Miller/Blair appear to be wrong, …

Más que flores. Novedades sobre la trayectoria y producción artística del pintor José Romá (Valencia, 1784-1852)

2018

El objetivo del presente artículo es contribuir al conocimiento de la trayectoria académica y de la producción artística de José Romá. Se trata de un importante artista de la primera mitad del siglo XIX, poco conocida en la actualidad, principalmente por sus lienzos de flores. Este estudio da a conocer nuevas pruebas documentales que demuestran sus aspiraciones a convertirse en “pintor de Historia”; aporta información sobre su formación y su variada actividad pictórica e incluye un análisis de una composición de flores hasta ahora desconocida. 

TOURISM, CHARITY, AND FATHERS’ FUNDRAISING STRATEGIES FOR THEIR CHILDREN’S EDUCATION ON THE KENYAN COAST

2018

Increasing empirical evidence shows that child-raising and children’s formal education are influenced by and embedded in cross-border processes and constellations. In Kenya’s South Coast region, widespread support for children’s education is taking place through the long-term relationships local men and women are establishing with tourists from the global North. In this regard, seemingly casual beach encounters initiated by local fathers — who invite western tourist acquaintances to visit their villages and homes — have become a common parental strategy for engaging with tourists who have the potential to become sponsors for their children. In this article we look at the social, economic, a…