Search results for "value"
showing 10 items of 5321 documents
Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland
2021
Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness. Design/methodology/approach Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland. Findings Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency…
The Human Mammary Odour Factor: Variability and Regularities in Sources and Functions
2019
In the course of evolution, human mothers have been, and still are, under strong selective pressure to induce their newborns’ colostrum ingestion promptly after birth. As a concentrate of nutrients, passive immunity, antioxidants, growth factors and symbiotic microbiota, colostrum functions as the evolved antidote to ubiquitous pathogens and threats of neonatal exhaustion. Under such constraints, any means to speed up colostrum/milk intake can only have been beneficial to neonatal viability and adaptive life onset along evolutionary time. The areolar-nipple areas of human lactating females emit lacteal substrates conveying chemostimuli that are attractive and release mouthing and sucking in…
Recognition of Cardiac Arrhythmia by Means of Beat Clustering on ECG-Holter Recordings
2012
The follow-up of some cardiac diseases may be achieved by ECG-holter record analysis. A heartbeat clustering method can be used to reduce the usually high computational cost of such Holter analysis. This study describes a method aimed at cardiac arrhythmia recognition based on this approach, by means of unsupervised inspection of morphologically similar heartbeat groups. Singular Value Decomposition (SVD) is used as the feature selection method since the complexity increases exponentially with the number of features. A modification of the k-means algorithm was developed for centroid computation, taking into account heartbeat length changes. Experimental set consisted of ECG records from the…
Beziehung zwischen Kopfumfang und sonographischer Morphometrie der Ventrikelstrukturen im Neugeborenen- und Säuglingsalter
2001
AIM: To determine normal values of sonographic measurements of the brain in neonates and infants. METHOD: Cerebral ultrasonographic examinations were performed in 143 healthy newborns and infants. The size of the ventricles was determined by ascertaining distances as well as performing planimetric measurements of the ventricular area and circumference in standardized planes. RESULTS: Throughout the course of the study we observed a continous increase in size and a strong correlation with head circumference. The middle coronary plane used for the measurements allows the accurate representation of the ventricles and a more objective assessment of size. CONCLUSION: Based on the morphometric da…
Prediction of quinolone activity against Mycobacterium avium by molecular topology and virtual computational screening.
2000
ABSTRACT We conducted a quantitative structure-activity relationship study using a database of 158 quinolones previously tested against Mycobacterium avium-M. intracellulare complex in order to develop a model capable of predicting the activity of new quinolones against the M. avium-M. intracellulare complex in vitro. Topological indices were used as structural descriptors and were related to anti- M. avium-M. intracellulare complex activity by using the linear discriminant analysis (LDA) statistical technique. The discriminant equation thus obtained correctly classified 137 of the 158 quinolones, including 37 of a test group of 44 randomly chosen compounds. This model was then applied to 2…
Anti- Toxoplasma Activities of 24 Quinolones and Fluoroquinolones In Vitro: Prediction of Activity by Molecular Topology and Virtual Computational Te…
2000
ABSTRACT The apicoplast, a plastid-like organelle of Toxoplasma gondii , is thought to be a unique drug target for quinolones. In this study, we assessed the in vitro activity of quinolones against T. gondii and developed new quantitative structure-activity relationship models able to predict this activity. The anti- Toxoplasma activities of 24 quinolones were examined by means of linear discriminant analysis (LDA) using topological indices as structural descriptors. In parallel, in vitro 50% inhibitory concentrations (IC 50 s) were determined in tissue culture. A multilinear regression (MLR) analysis was then performed to establish a model capable of classifying quinolones by in vitro acti…
Laboratory testing in the emergency department: an Italian Society of Clinical Biochemistry and Clinical Molecular Biology (SIBioC) and Academy of Em…
2018
Abstract Background: The mainstay of patient-oriented laboratory testing in emergency settings entails selecting a number and the type of tests according to valid criteria of appropriateness. Since the pattern of urgent tests requesting is variable across different institutions, we designed a joined survey between the Academy of Emergency Medicine and Care (AcEMC) and the Italian Society of Clinical Biochemistry and Clinical Molecular Biology (SIBioC) for reaching tentative consensus about the most informative diagnostic tests in emergency settings. Methods: A survey, containing the most commonly ordered urgent laboratory tests and the relative clinical indications, was disseminated to eigh…
The effects of ezetimibe on LDL-cholesterol: quantitative or qualitative changes ?
2009
Ezetimibe represents the first of a new class of agents, the cholesterol absorption inhibitors, able to reduce low-density lipoproteins (LDL)-cholesterol by 15-25% from baseline in monotherapy and on top of statins and fibrates. To-date all the data regarding the efficacy of ezetimibe comes from the studies of its lipid-lowering power. Yet, recent findings from the ENHANCE study on atherosclerosis progression showed that the addition of ezetimibe to simvastatin in patients with heterozygous familial hypercholesterolemia did not affect the mean change in carotid intima-media thickness, although a significant reduction in LDL-cholesterol levels was present. Therefore, we cannot exclude that e…
Verbesserte Auswertbarkeit transitorisch evozierter otoakustischer Emissionen durch Korrelationsfilterung
1993
Hearing screening as well as evaluation of cochlear function under therapy with ototoxic agents or patients with various diseases is increasingly done by registration of transient evoked otoacoustic emissions (TEOAE). Usually the standard system ILO 88 Otodynamic Analyser is used, where until now emissions were analyzed subjectively. However, evaluation of signals may be difficult mainly in the hearing threshold area. In this article we describe a method to mathematically analyze registered emissions by correlation-filtering. This allows to better identify small specific responses, to further increase the sensitivity of TEOAE, and offers a more objective means for audiologic diagnoses.