Thematische Bibliographien / Audit fee model

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Auswahl der wissenschaftlichen Literatur zum Thema „Audit fee model“

Autor: Grafiati

Veröffentlicht am 24. Juni 2021

Zuletzt aktualisiert am 29. Juli 2025

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Zeitschriftenartikel zum Thema "Audit fee model"

Holm, Claus, and Frank Thinggaard. "Leaving a joint audit system: conditional fee reductions." Managerial Auditing Journal 29, no. 2 (2014): 131–52. http://dx.doi.org/10.1108/maj-05-2013-0862.

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Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining po

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Azizah, Mardiana, Zaitul Zaitul, Herawati Mawardi, and Desi Ilona. "PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT." JURNAL MANEKSI 12, no. 2 (2023): 432–44. http://dx.doi.org/10.31959/jm.v12i2.1371.

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The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of a

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Komang, Cynthia Prisilia Winawan, and Komang Ayu Krisnadewi. "PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 5 (2024): 665–78. http://dx.doi.org/10.55047/transekonomika.v4i5.709.

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The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The fin

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de Villiers, Charl, David Hay, and Zhizi (Janice) Zhang. "Audit fee stickiness." Managerial Auditing Journal 29, no. 1 (2013): 2–26. http://dx.doi.org/10.1108/maj-08-2013-0915.

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Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are usually seen as their determinants, such as size, complexity, and risk in order to examine audit fee stickiness and the competitiveness of the market for audit services. Findings – The authors find that audit fees are sticky, i.e. audit fees do not immediately or fully adjust to changes in their determinan

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Houston, Richard W., Michael F. Peters, and Jamie H. Pratt. "The Audit Risk Model, Business Risk and Audit-Planning Decisions." Accounting Review 74, no. 3 (1999): 281–98. http://dx.doi.org/10.2308/accr.1999.74.3.281.

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This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed business risk and provided recommendations for the audit investment and fee. When the likelihood of an error was high, the audit risk model dominated business risk in the explanation of the audit investment, and the fee did not contain a risk pr

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Chung, Hoon, and Hye－Won Paik. "Does Abnormal Audit Fee Mean Compensation for Audit Costs? : Examining the Abnormal Audit Fee Using Cost Asymmetry Model." Review of Accounting and Policy Studies 24, no. 3 (2019): 107–35. http://dx.doi.org/10.21737/raps.2019.08.24.3.107.

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Setyawati, Dinie, and R. Nelly Nur Apandi. "Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit." Jurnal ASET (Akuntansi Riset) 11, no. 2 (2019): 271–78. http://dx.doi.org/10.17509/jaset.v11i2.20752.

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Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was

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Akintayo, Oluwatoyin Olusola Alex Ph.D. "Effect of Audit Fee on Audit Quality in Nigeria Deposit Money Banks." Contemporary Research Analysis Journal 02, no. 05 (2025): 300–311. https://doi.org/10.5281/zenodo.15533482.

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Abstract:   The capacity of the client company to initiate prompt payment of external auditors’ fee might motivate the auditor to improve the quality of their work. This could have a significant impact on the quality of the auditor report. Therefore, this paper assesses the effect of audit fee on audit report quality. To investigate the objective, an ex-post facto research design was adopted to gather time series data from the published annual report of the 14 quoted DMBs in Nigeria for the period 2004-2023. Moreover, audit fee was proxied using the amount of payable to the audit fo

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Kumaunang, Ruslan Peeso, Mursalam Salim, and Sumartono Sumartono. "Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay." Jurnal Bisnis Mahasiswa 4, no. 2 (2024): 141–49. http://dx.doi.org/10.60036/jbm.v4i2.art3.

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Teknik pengumpulan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 34 perusahaan. Teknik analisis data menggunakan uji statistik deskriptif, uji model, uji asumsi klasik yaitu uji normalitas dan uji multikolinieritas m

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Ramadhan, Bimo Yoeri Pasya, Aloysius Harry Mukti, and Panata Bangar Hasioan Sianipar. "PENGARUH INDEPENDENSI AUDITOR, AUDIT FEE DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT ( Studi Kasus pada Kantor Akuntan Publik di kota Bekasi)." SENTRI: Jurnal Riset Ilmiah 3, no. 2 (2024): 1161–81. http://dx.doi.org/10.55681/sentri.v3i2.2362.

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Penelitian ini bertujuan untuk menguji “Pengaruh Independensi Auditor, Audit Fee Dan Integritas Auditor Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Bekasi). Populasi dalam penelitian ini adalah Auditor yang bekerja pada Kantor Akuntan Publik di Kota Bekasi. Variabel yang digunakan dalam penelitian ini adalah Kualitas Audit sebagai variabel dependen; Independensi Auditor, Audit Fee Dan Integritas Auditor sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode non purposive sampling / Accidental sampling dan diperoleh sebanyak 64 responden.

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Dissertationen zum Thema "Audit fee model"

Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.

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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. Ho

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Lindeberg, Sofie. "Sambandet mellan personlighet och alkoholkonsumtion samt alkoholrelaterade problem." Thesis, Högskolan i Gävle, Avdelningen för socialt arbete och psykologi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12827.

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Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typisk

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Kůst, Martin. "Konstrukční návrh moderního těla reproduktoru s využitím nových technologií." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-432589.

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This diploma thesis deals with the analysis and design optimization of a speaker cabinet (enclosure) produced by the additive technology of 3D sand printing. The introductory part is devoted to the theory, both in the field of noise, vibration and the method of their calculations, as well as the theory of speakers and their systems. Numerical and experimental modal analysis is performed, which were compared to determine the mechanical properties of the new material, including material damping. This is followed by experimental and numerical harmonic analysis, with output in the form of a numeri

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Chen, Yu-Shi, and 陳育詩. "An Empirical Study of the Relationship Between Audit Fee and Various Earning Manipulation Models." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/70760467756148502009.

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碩士<br>逢甲大學<br>會計所<br>97<br>The study of audit quality and earnings management has received focused attention, and auditor fees are considered as the important variables in the audit quality. But data of auditor fees in the past are not easy to obtain, so can only focused the decision factor at auditor fees. Since 2002, all of public companies are supposed to disclose the amount of auditor fees and non-auditor fees. Many study use auditor fees and non-auditor service degree to probe into independence of accountant. But the influence degree of auditor fees or non-auditor service to audit quality

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Bücher zum Thema "Audit fee model"

United States. Congress. House. Committee on Ways and Means. Subcommittee on Health., ed. Medicare: Concerns with physicians at teaching hospitals (PATH) audits : report to the chairman, Subcommittee on Health, Committee on Ways and Means, House of Representatives. The Office, 1998.

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Alman, Susan W., and Jennifer Jumba, eds. MOOCs Now. ABC-CLIO, LLC, 2017. http://dx.doi.org/10.5040/9798400687334.

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Learn from experts who have created and presented Massive Open Online Courses (MOOCs) that can reach a vast audience, and discover how to develop and present this new online form of continuing education. MOOCs (Massive Open Online Courses) have become popular with eager learners as well as some educators wanting to test the boundaries of learning. Understandably, many educators approach MOOCs with trepidation and a number of questions. Are MOOCs simply a fad? Does this new venue threaten traditional higher education models? How are teachers to be remunerated for their efforts? And what can be

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Patel, Bela, and Eric J. Thomas. Telemedicine in critical care. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199600830.003.0012.

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The majority of critically-ill patients are admitted to hospitals that do not have physician intensivist coverage, despite strong evidence that clinical outcomes are improved with intensivist staffing. Telemedicine can leverage clinical resources by providing critical care expertise to patients in intensive care units (ICUs) by off-site clinicians using video, audio, and electronic links. In the past 10 years, telemedicine in critical care has seen tremendous growth in the number of ICU patients being supported by this care model across the USA. The impact of ICU telemedicine coverage has been

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Medicare: Concerns with physicians at teaching hospitals (PATH) audits : report to the chairman, Subcommittee on Health, Committee on Ways and Means, House of Representatives. The Office, 1998.

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RUNCAN, PATRICIA. Consiliere și mentorare cu impact. Seria AUTENTIC. Vol. 2. EDITURA DE VEST, 2021. http://dx.doi.org/10.51820/autentic.2021.vol.2.

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"Prefață: Consiliere și mentorare cu impact Călăuzirea spirituală: de la „avva” Antichității la mentorul de azi Sfântul apostol Pavel le scria romanilor: „Dar cum vor chema pe Acela în care n-au crezut? Și cum vor crede în Acela despre care n-au auzit? Și cum vor auzi despre El, fără ca cineva să predice? Și cum vor predica, dacă n-au fost trimiși? Astfel, credința vine din cele auzite, iar cele auzite, prin Cuvântul Lui Dumnezeu.” (Romani 10: 14-15). Nimeni n-a plecat la propovăduire de capul lui. 1. Inițial, Isus „a chemat pe cine a vrut” (chemarea; vocația divină: gr. kaleo; lat. voco/are =

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Buchteile zum Thema "Audit fee model"

Liu, Shuhui. "Analysis of the Influence of Financialization on Audit Fees Based on Multidimensional Fixed Effect Model." In Atlantis Highlights in Intelligent Systems. Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-010-7_88.

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Alves, Sandra. "The Impact of Conservatism Accounting on Audit Fees." In Transforming Corporate Governance and Developing Models for Board Effectiveness. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6669-5.ch013.

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For a sample of listed Portuguese and Spanish firms from 2010 to 2018, this study draws on audit pricing, substitution, signaling, and complementary theories to evaluate the impact of conservatism accounting on audit fees. Using fixed effects technique, the author finds a positive relationship between conservatism accounting and audit fees. The results suggest that firms with more conservative accounting (with strong internal corporate governance) could be more likely to demand high-quality audit to strengthen investor confidence in financial information and, thus pay higher audit fees. Theref

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"Estimating audit fees and production models." In The Routledge Companion to Auditing. Routledge, 2014. http://dx.doi.org/10.4324/9780203094921-34.

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Silva, Ana, Helena Inácio, and Elisabete Vieira. "Corporate Governance Characteristics and Audit Fees." In Organizational Auditing and Assurance in the Digital Age. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch002.

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The purpose of this chapter is to analyze the effect that corporate governance measures have in external audit fees in two countries where this matter is not much developed: Portugal and Spain. The analysis includes a sample of 39 listed companies on the Portuguese Stock Exchange and 104 listed companies on the Spanish Stock Exchanges for the years 2013 to 2015 using an OLS regression model. For the Spanish sample, the results show that the capital hold by the Board of Directors influence negatively external audit fees. The results are in accordance with the supplier perspective which states t

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Kaell, Hillary. "Trust and Aspiration." In Christian Globalism at Home. Princeton University Press, 2020. http://dx.doi.org/10.23943/princeton/9780691201467.003.0008.

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This chapter traces how Christian sponsorship organizations adapt secular audit culture. It begins by exploring how sponsors frame aspirations for foreign children's futures. The chapter then turns to modes of verification. Since sponsors cannot personally verify the results of their giving, they expect detailed facsimiles in the form of audits, graphs, and Better Business Bureau or Charity Navigator reports. Yet very few sponsors actually consult these documents. Instead, they and the organizations they support cultivate multifaceted modes of trust-creation using measures of success that migh

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Aruna, S., G. Usha, A. Saranya, M. Maheswari, and M. Annapoorna Sai Sriram Mandalika. "Deep Learning-Based Speech Emotional Analysis Using Convolution Neural Network." In Advances in Psychology, Mental Health, and Behavioral Studies. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-4143-8.ch005.

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Deep learning (DL) as a part of artificial intelligence (AI) uses neural networks to create models and perform tasks that would otherwise require human intelligence. DL techniques are used to predict human emotions from audio signals in the speech emotion recognition (SpEmRe) process. SpEmRe is a system capable of identifying different types of emotion in audio samples. For the SpEmRe process to be successful, bi-directional long short-term memory (Bi-LSTM) model, addressing the growing interest in understanding and interpreting human emotions through speech. The objective was to develop a dee

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Roychoudhuri, Lopamudra, and Ehab S. Al-Shaer. "Autonomic QoS Optimization of Real-Time Internet Audio Using Loss Prediction and Stochastic Control." In Technological Innovations in Adaptive and Dependable Systems. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0255-7.ch015.

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Quality of Internet audio is highly sensitive to packet loss caused by congestion in links. Packet loss for audio is normally rectified by adding redundancy using Forward Error Correction (FEC). Alternatively, path diversity mechanisms are used to improve reliability and thus session quality. To achieve optimized receiver audio quality for transmissions using single or multiple paths, the authors propose a self-adaptive joint Error and Rate Control framework based on packet loss prediction and on-line quality assessment. The Error Control chooses appropriate FEC proactively to preserve quality

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Mahmut, Emilian Erman, Stelian Nicola, and Vasile Stoicu-Tivadar. "Decision Tree Versus Linear Support Vector Machine Classifier in the Screening of Medial Speech Sounds: A Quest for a Sound Rationale." In Telehealth Ecosystems in Practice. IOS Press, 2023. http://dx.doi.org/10.3233/shti230742.

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This paper describes the latest development in the classification stage of our Speech Sound Disorder (SSD) Screening algorithm and presents the results achieved by using two classifier models: the Classification and Regression Tree (CART)-based model versus the Single Decision Hyperplane-based Linear Support Vector Machine (SVM) model. For every single speech sound in medial position, 10 features extracted from the audio samples along with an 11th feature representing the validation of the (mis)pronunciation by the Speech Language Pathologist (SLP) were fed into the 2 classifiers to compare an

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Ciaburro, Giuseppe. "Automated Home Security System Based on Sound Event Detection Using Deep Learning Methods." In Advances in Information Security, Privacy, and Ethics. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-6996-8.ch012.

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The prevention of domestic risks is important to guarantee protection inside the domestic surroundings. Domestic injuries are regularly because of negative renovation or carelessness. In both cases, an automatic device which could help us become aware of a chance may want to prove to be of critical importance. In this re-search, an Automated Home Security (AHS) gadget was developed with the intention of detecting capacity risks in unattended home environments. To accomplish this, low-fee acoustic sensors were applied to seize sound events usually located in domestic settings. The captured audi

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den Uijl, Simon, Henk J. de Vries, and Deniz Bayramoglu. "The Rise of MP3 as the Market Standard." In Advances in IT Standards and Standardization Research. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6332-9.ch009.

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Previous research has shown how various technologies became the market standard. This chapter presents some refined models and applies them to the case of compressed audio formats. The authors analyze the rise of MP3 as the market standard and identify several key factors that contributed to its success. First, a process of formal standardization reduced the number of competing compressed audio formats. Secondly, enabling technologies, in particular the rise of the Internet, contributed significantly to the success of compressed audio formats. The timing of market entry was important in the se

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Konferenzberichte zum Thema "Audit fee model"

Abdurahman, Abdukayum, and Zhong Ma. "The Impact of Auditor Size and Abnormal Audit Fee upon Audit Quality: Large Sample Empirical Research Based on Regression Model." In 2020 2nd International Conference on Economic Management and Model Engineering (ICEMME). IEEE, 2020. http://dx.doi.org/10.1109/icemme51517.2020.00132.

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XUE, Yuhao, Shixuan WANG, Bijun ZHU, and Bin LIU. "The Impact of Firm Informationization on Audit Fee: Based on the Analysis of OLS Regression Model." In 2020 2nd International Conference on Economic Management and Model Engineering (ICEMME). IEEE, 2020. http://dx.doi.org/10.1109/icemme51517.2020.00009.

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Pilon, Bruno, João Costa, Juan Murillo-Fuentes, and Rafael Júnior. "Statistical Audit via Gaussian Mixture Models in Business Intelligence Systems." In XI Simpósio Brasileiro de Sistemas de Informação. Sociedade Brasileira de Computação, 2015. http://dx.doi.org/10.5753/sbsi.2015.5876.

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A Business Intelligence (BI) System employs tools from several areas of knowledge for the collection, integration and analysis of data to improve business decision making. The Brazilian Ministry of Planning, Budget and Management (MP) uses a BI System designed with the University of Brasília to ascertain irregularities on the payroll of the Brazilian federal government, performing audit trails on selected items and fields of the payroll database. This current auditing approach is entirely deterministic, since the audit trails look for previously known signatures of irregularities which are com

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Ma, Hongli. "International Big Four, Customer Concentration and Audit Fees." In The International Conference on Economic Management and Model Engineering. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0012022900003620.

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Wang, Hanrui. "Research on the relationship between audit fees and audit quality under audit market competition based on modified Jones model." In 2020 2nd International Conference on Economic Management and Model Engineering (ICEMME). IEEE, 2020. http://dx.doi.org/10.1109/icemme51517.2020.00142.

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Wang, Yuwei. "Research on the Impact of Tax Evasion on Audit Fees of Companies in China." In The International Conference on Economic Management and Model Engineering. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0012029000003620.

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Liu, Ying. "Do Institutional Investors' Investigations Matter?: Empirical Study on Internal Control Quality and Audit Fees." In 2019 International Conference on Economic Management and Model Engineering (ICEMME). IEEE, 2019. http://dx.doi.org/10.1109/icemme49371.2019.00107.

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Yin, Yanlu, Wanggen Wan, Chao Yang, and Shimin Miao. "Specific material properties for voxels in FEM-based 3D model deformation." In 2014 International Conference on Audio, Language and Image Processing (ICALIP). IEEE, 2014. http://dx.doi.org/10.1109/icalip.2014.7009903.

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Yakura, Hiromu, and Jun Sakuma. "Robust Audio Adversarial Example for a Physical Attack." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/741.

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We propose a method to generate audio adversarial examples that can attack a state-of-the-art speech recognition model in the physical world. Previous work assumes that generated adversarial examples are directly fed to the recognition model, and is not able to perform such a physical attack because of reverberation and noise from playback environments. In contrast, our method obtains robust adversarial examples by simulating transformations caused by playback or recording in the physical world and incorporating the transformations into the generation process. Evaluation and a listening experi

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Corpataux, Sam, Marine Capallera, Omar Abou Khaled, and Elena Mugellini. "Enhancing User Immersion in Virtual Reality by Integrating Collective Emotions through Audio-Visual Analysis." In 15th International Conference on Applied Human Factors and Ergonomics (AHFE 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1004687.

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In the rapidly evolving field of virtual reality (VR), deep user immersion remains a major challenge for researchers and developers alike. Effectively integrating emotional cues into VR environments to enhance the user experience could be a key issue. This study introduces a positive advancement by presenting an innovative solution that combines audio and video analysis to detect and integrate collective emotion while watching 360° events. Our approach sets itself apart from previous work, which focused either on the visual or auditory aspect, by embracing a holistic perspective that more accu

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Berichte der Organisationen zum Thema "Audit fee model"

POLLACK, Katharina, Florian PAUSCH, and Piotr MAJDAK. Parametric pinna model for a realistic representation of listener-specific pinna geometry. Verlag der Österreichischen Akademie der Wissenschaften, 2025. https://doi.org/10.1553/ica_2022_parametric-model.

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Personalised binaural audio requires individual head-related transfer functions (HRTFs). Nowadays, it is feasible to compute HRTFs numerically from meshes of a listener’s anatomy. These meshes require geometric details of the pinna which are difficult to capture and often corrupted by noise and outliers. The alignment of a highresolution template geometry to the captured listener geometry seems to be a promising approach to deal with these corruptions. However, such an alignment represents a multi-dimensional optimisation problem. To tackle this, we describe a parametric pinna model which redu

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Mozumder, Mohammad Golam Nabi. Mobile Lives: The Quotidian Use Of Mobile Phone. Bangladesh Institute of Development Studies, 2024. https://doi.org/10.57138/ezzy1360.

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Technologies that we habitually use in everyday life play a crucial role in making what we come to be or (en) act in social life (Doron, 2012). Marginalised groups of people appropriate technologies to combat the prevalent modes of domination (Eglash, 2004). This study focuses on a less studied issue, i.e., the quotidian use of mobile phones, particularly among the under-privileged segments of the populace in Bangladesh. This qualitative study investigates what makes mobile technology a popular tool in (re)constituting the users as social subjects. Do the users redefine the device itself, i.e.

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