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Статті в журналах з теми "Retour auditif":
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BLAZY, V., G. HEURTEBIZE, D. GILLES, G. TESNIERE, and G. FLEURY. "Solutions de monitoring au service d’audit de stations d’épuration des eaux usées." Techniques Sciences Méthodes, no. 6 (June 22, 2020): 33–43. http://dx.doi.org/10.36904/tsm/202006033.
Анотація:
L’audit de stations de traitement des eaux usées est un exercice complexe, car transdisciplinaire (génie des procédés, génie biologique, électromécanique, chimie, chimie analytique, hydraulique…), et dont le périmètre couvre de larges aspects relatifs à la sécurité, au process, à la maintenance, à l’économie et à l’organisation… Traditionnellement, cette démarche se décompose en trois phases distinctes visant : i) un recueil d’informations, ii) un relevé sur site et iii) un compte rendu. Les développements récents en matière de métrologie et d’instrumentation ont permis d’augmenter le niveau d’automatisation et de contrôle des usines de traitement des eaux. Les processus épuratoires, mis en oeuvre à travers des procédés plus ou moins complexes, sont ainsi suivis plus finement, assurant une réactivité opérationnelle immédiate et une fiabilisation des qualités d’eau à atteindre. Dans un même temps, la compilation de données au sein d’un automate programmable industriel et leur organisation/ traitement à travers une solution de supervision/hypervision amènent un suivi et une rationalisation de l’exploitation ouvrant la porte à des perspectives d’optimisation. Pour autant, les gains apportés par le monitoring sont rarement mis au profit des moyens d’investigations nécessaires à la phase de relevé sur site d’audit. Cet article présente plusieurs retours d’expériences à travers trois cas d’étude. Il intègre aussi bien des préoccupations d’ordres méthodologique, technique que des exemples de retour sur investissement dans la conduite et la restitution d’audit d’installations de traitement des eaux usées.
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Cao Mai Phuong, Lai. "Bowman's risk-return relationship: Empirical evidence in a frontier market." Investment Management and Financial Innovations 19, no. 2 (June 3, 2022): 191–200. http://dx.doi.org/10.21511/imfi.19(2).2022.16.
Анотація:
This paper investigates whether there exists a Bowman paradox on the relationship between risk-return for Vietnamese firms. Data in the annual audited financial statements from 2017 to 2020 of 727 enterprises listed on the Vietnamese stock market are used in this study. The data set is divided into two different groups based on the reference point, which is the average return of the whole market and by industry. Correlation analysis and ordinary least square regression according to cross sectional data were performed in this study. After controlling for size, debt-to-total assets, and debt-to-equity ratios, the research results show that the risk-return relationship of the two groups of firms is mixed and can be explained by prospect theory. There exists Bowman's paradox for a group of firms whose return is below the reference point, these firms tend to seek risk versus return, so their risk-return relationship is negative. In contrast, this relationship is positive for the group of firms whose returns are above the reference point, or which tend to avoid risk. The slope coefficient of the group of enterprises below the reference point compared to the rest of enterprises is 2.5:1, which correctly reflects the ratio of the risk-seeking area to the risk-avoiding area in prospect theory.
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González, Gerardo Cruz, Carlos Alberto Fernández y Fernández, and Felipe de Jesús Trujillo Romero. "Hacia una propuesta de heurísticas de usabilidad para pruebas de HCI y de UX para niños con discapacidad auditiva: Caso de estudio." RECIBE, REVISTA ELECTRÓNICA DE COMPUTACIÓN, INFORMÁTICA, BIOMÉDICA Y ELECTRÓNICA 8, no. 1 (April 30, 2019): C3–1—C3–17. http://dx.doi.org/10.32870/recibe.v8i1.127.
Анотація:
La mayoría de las aplicaciones relacionadas con la tecnología de la información (TI), así como las heurísticas de diseño, están focalizadas en usuarios sin discapacidades físicas o intelectuales, lo que ha causado que las personas con algún tipo de discapacidad, como las que padecen discapacidad auditiva, queden al margen de los beneficios que ofrecen estas tecnologías. Ante esta problemática, se llevó a cabo un proyecto de investigación, en el cual se diseñó y se desarrolló una interfaz para que los niños con discapacidad auditiva (NCDA), practicaran la Lengua de Señas Mexicana (LSM). Al momento de diseñar las pruebas de usabilidad y dado que no se encontraron heurísticas de diseño para NCDA, fue necesario proponer y utilizar heurísticas de diseño alternas, así como adaptar la realización de las pruebas de usabilidad de acuerdo con las características físicas e intelectuales de los NCDA. Además, se generó un protocolo de comunicación que permitió el entendimiento con los niños que participaron en el proyecto. La propuesta que se presenta retoma los resultados que se obtuvieron en el desarrollo mencionado para analizarlos, probarlos y realizar los ajustes necesarios, a fin de colaborar en la definición de heurísticas de diseño que guíen el desarrollo de interfaces para NCDA.
Дисертації з теми "Retour auditif":
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Li, Jinyu. "Interaction entre structure rythmique et sens d’agentivité en production de la parole." Electronic Thesis or Diss., Paris 3, 2023. http://www.theses.fr/2023PA030119.
Анотація:
Pour s'adapter aux imprévus lors de la production de la parole, le système moteur intègre les informations sensorielles (ex. le retour auditif), et bénéficie du groupement rythmique, qui est caractérisé par la prosodie. Cependant, le système sensorimoteur d'un locuteur traite différemment les événements acoustiques relatifs à sa propre voix par rapport à ceux d'autrui. Cette thèse vise à examiner la flexibilité de la production de la parole en analysant le rôle organisateur de la prosodie et la sensation subjective d'un locuteur sur le contrôle de sa voix (c.-à-d. le sens d'agentivité relatif à sa voix).Des expériences des perturbations du retour auditif ont été menées chez des locutrices francophones. Avec le retour auditif retardé (DAF), la différence de durée entre les voyelles accentuées et non accentuées s'est accrue, soulignant une plus grande flexibilité durant la production des accents. De plus, le DAF a induit une réorganisation du rythme de la parole avec un renforcement du groupement syllabique. Avec un décalage continu de la fréquence fondamentale (f0) du retour auditif, la majorité des locutrices ont aligné leur f0 sur celle modifiée du retour auditif, suggérant que leur système sensorimoteur aurait traité la voix perçue comme une entrée externe. La présence simultanée du DAF et d'un décalage de la f0 a entraîné une réduction des effets du DAF par rapport à la condition sans décalage de la f0. Cette observation suggère une réduction du sens d'agentivité relatif à la voix chez les locutrices, ainsi qu’une interaction entre l'organisation rythmique et le sens d’agentivité dans les processus sensorimoteurs de production de la paroleTo adapt to unforeseen circumstances during speech production, the motor system integrates sensory information (e.g., auditory feedback) and benefits from rhythmic grouping, which is characterized by prosody. However, a speaker's sensorimotor system processes acoustic events related to their own voice differently from those of others. This thesis aims to examine the flexibility of speech production by analyzing the organizing role of both prosody and a speaker's subjective sensation of control over his voice (i.e., the sense of agency related to his voice).Experiments of auditory feedback perturbations were conducted with French-speaking female speakers. With delayed auditory feedback (DAF), the duration difference between accented and unaccented vowels increased, highlighting greater flexibility during accent production. Furthermore, DAF induced a reorganization of speech rhythm with enhanced syllabic grouping. With a constant shift in the fundamental frequency (f0) of auditory feedback, the majority of female speakers aligned their f0 with the modified auditory feedback, suggesting that their sensorimotor system processed the perceived voice as an external input. The simultaneous presence of DAF and an f0 shift resulted in a reduction of DAF effects compared to the condition without an f0 shift. This observation suggests a reduction in the sense of agency related to the voice among female speakers, as well as an interaction between rhythmic organization and sense of agency in sensorimotor processes of speech production
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Wollman, Indiana. "Perception bimodale des violonistes en situation de jeu : influence des retours auditif et vibrotactile sur l’évaluation du violon." Paris 6, 2013. http://www.theses.fr/2013PA066593.
Анотація:
Cette thèse étudie la contribution de la modalité tactile des violonistes à la perception et l’évaluation du son et du ressenti physique d’un violon. Une première approche confronte les niveaux de vibration mesurés par vibrométrie laser du manche de plusieurs violons aux seuils absolus de sensation vibrotactile mesurés sur des violonistes tenant un manche isolé afin de simuler une situation réelle de jeu. Cette comparaison propose l’existence du retour vibrotactile comme possible signature perceptive du violon joué. La contribution de ce retour tactile à l’évaluation d’un violon est ensuite abordée dans une expérience perceptive permettant de tester trois conditions : (1) normale, (2) masquage auditif et (3) masquage vibrotactile. Il apparaît que les violonistes basent leur évaluation sur des indices non-auditifs suffisamment puissants pour conduire à une évaluation cohérente des instruments ; même si l’effet du masquage auditif est légèrement plus fort en moyenne que celui du masquage vibrotactile, ce n’est pas nécessairement le cas au niveau individuel. Enfin, l’influence du retour vibrotactile sur la perception auditive est étudiée dans une expérience d’intégration multisensorielle, basée sur la mise en place d’un dispositif expérimental permettant de tester une condition d’ « écoute augmentée ». Les résultats montrent que le niveau de vibration dans le manche influence significativement l’évaluation de critères a priori purement auditifs. Cette étude illustre la complexité des processus multimodaux impliqués dans la perception du violon et qu’il convient de prendre en compte lors de la recherche de corrélation entre paramètres perceptifs et descripteurs acoustiquesThis dissertation investigates the contribution of the tactile modality – limited to the left hand – of violinists to the perception and evaluation of the sound and the feel of a violin in a playing context. A first approach involves comparing the vibration levels measured by laser vibrometry at the neck of several violins with the absolute threshold of vibration sensation measured at the left hand, for violinists holding an isolated neck simulating the real playing situation. This comparison presumes the existence of vibrotactile feedback at the left hand as a potential perceived signature of the violin played. The contribution of tactile feedback to violin quality evaluation is then considered in a perceptual experiment testing three conditions: (1) normal, (2) auditory masking and (3) vibrotactile masking. It appears that violinists base their evaluation on non-auditory cues powerful enough to lead to a consistent evaluation, and even if, on average, the effect of auditory masking was slightly greater than for tactile masking, it is not necessarily the case at an individual level. Finally, the influence of vibrotactile feedback on the auditory perception of violinists is studied in a multisensory integration experiment, based on an experimental setup designed to test an “augmented listening” condition. Results show that the vibration level at the neck significantly affects the evaluation of a priori auditory criteria. This work illustrates the complexity of multisensory processes involved in violin perception and encourages them to be taken into account when attempting to correlate perceptual parameters with acoustical signal properties
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Singhvi, Meghna. "Audit Committee Director Turnover." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.
Анотація:
Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees.
In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees.
The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.
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Ribinskienė, Ramunė. "Retos paprastojo lazdyno formos ”X” mikrodauginimo audinių kultūroje sąlygų ištyrimas ir augalų – regenerantų išauginimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100621_113145-85634.
Анотація:
Magistro darbe tiriama paprastojo lazdyno formų: “X”, “Aurea”, “Fuscorubra” ir paprastojo lazdyno (Corylus avellana L.) mikrodauginimo in vitro sąlygos, bei augalų – regenerantų išauginimas.
Darbo objektas – paprastojo lazdyno tiriamosios formos: “X”, “Aurea”, “Fuscorubra” ir paprastasis lazdynas (Corylus avellana L.).
Darbo metodai – eksplantų parinkimas, paruošimas ir sodinamosios biologinės medžiagos išsterilinimas. Maitinamosios terpės eksplantų auginimui ir rizogenezei parinkimas. Eksplantų prigimties įtaka morfogenezei audinių kultūroje. Genotipo įtaka augalų regeneracijai audinių kultūroje. Auginimo salygų in vivo nustatymas.
Darbo rezultatai. X lazdyno ir paprastojo lazdyno eksplantus siūloma sterilinti bet kuriuo iš tirtų metodų. Raudonlapio lazdyno eksplantus rekomenduojame sterilinti metodu Nr. 2, kai veiklioji medžiaga - H2SO4 85 , o geltonlapio lazdyno eksplantus - metodu Nr. 1 su AgNO3 0,1 . Visų genotipų lazdyno pumpurams sterilinti netinka sieros rūgštis (85 ). Paprastojo lazdyno formoms dauginti in vitro būdu tinkamiausia modifikuota WPM I varianto maitinamoji terpė, o paparastajam lazdynui - modifikuota WPM III varianto maitinamoji terpė. Corylus genties morfogenezė audinių kultūroje priklauso nuo genotipo. Genotipas taip pat turi įtakos susidariusio kaliaus spalvai. Daugiausiai eksplantai paaugo nuo 10 iki 20 dienos. Geriausius rezultatus pasiekė X lazdyno genotipas, nes paaugo nuo 3 iki 26 mm. Kultivuojant in vitro sąlygomis, geltonlapio lazdyno... [toliau žr. visą tekstą]Micropropagation in vitro conditions and the production of plants – regenerants of hazel forms "X", "Aurea", "Fuscorubra" and plain hazel (Corylus avellana L.) are investigated in the work of master science. Objectof the work - hazel test forms "X", "Aurea", "Fuscorubra" and plain hazel (Corylus avellana L.). Methods of the work - Explants selection, preparation and sterilization of planting biological material. The choice of nutrient medium for explants cultivation and rhizogenesis. Impact of explants nature on the morphogenesis in tissue culture. Genotype influence to the regeneration of the plant in tissue culture. Determination of the conditions of in vivo cultivation. The results of the work. “X” form and plain hazelnut explants are suggest to be sterilized using method No 2, the active ingredient - 85 H2SO4, "Aurea" hazel explants - method No 1, with AgNO3 0,1 . Modified WPM I nutrient medium is the best version for in vitro propagation of the hazel forms, modified version of the WPM III nutrient medium – for plain hazelnuts. Morphogenesis of the Corylus genus in tissue culture depends on the genotype. Genotype also affects the color of the callus formed. Explants grew most in the period of 10 - 20 days. Best results were achieved by “X” hazelnut genotypes which grew from 3 to 26 mm. During the cultivation in in vitro conditions "Aurea" hazelnut explants did not form the yellow plates. The other 3 genotypes were more than 50 of identical micro shoots. “X”... [to full text]
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Larsson, Lovisa, and Evelina Simonsson. "Why voluntarily return to auditing? : A study on small firms in Sweden that voluntarily returned back to auditing after abandoning it after the law changed in 2010." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30073.
Анотація:
In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. Therefore it is interesting to find out why some companies see benefits in voluntary auditing and of existing literature there is mainly focus on some characteristics for choosing auditing. It can be assumed companies that made the choice to abandon auditing evaluated costs higher than benefits but re-evaluated their decision and later returned back. Therefore it is of interest to have a closer look on these companies first abandoning auditing and later changed to voluntary auditing. To our knowledge, there is a research gap on the characteristics for choosing auditing among small sized companies in Sweden returning back to auditing when not obligated to. The aim of our study is therefore to examine the relationship between selected characteristics of the small firms in Sweden and the decision to voluntarily return to be audited again after abandoning it after the law changed. Based on existing literature, selected characteristics are firm size, ownership structure, leverage and profitability. To achieve the purpose of this study a quantitative method with a deductive approach was applied. In order to answer our purpose, hypotheses were developed according to relevant theories and previous literature. Data regarding the companies first abandoning and then returning back to auditing were collected and downloaded from the database Retriever. Our hypotheses were tested using a logistic regression. The results indicate there is a positive relationship between firm size and the choice to return to voluntary auditing. The same was also discovered for ownership structure. Our findings cannot confirm any relationship between leverage and voluntary auditing or profitability and voluntary auditing even though our results indicate a positive relationship.År 2010 verkställdes en lagförändring i Sverige gällande frivillig revision. Lagförändringen innebar att små företag blev undantagna från revisionsplikt förutsatt att de uppfyller vissa kriterier. Även fastän revision är frivilligt för små företag väljer fortfarande vissa av dem att bli reviderade. Därmed är det intressant att undersöka varför vissa företag ser fördelar i frivillig revision och i existerande litteratur ligger huvudfokus på företagsegenskaper relaterade till beslutet av revision. Det kan antas att företag som gjorde valet att överge revision bedömde att kostnaderna översteg fördelarna men senare omvärderade beslutet och återgick till revision. Därför är det av intresse att kolla närmare på dessa företag som först överger revision för att senare frivilligt återgå till revision. Enligt den kunskap vi innehar är det ett gap i forskningen när det gäller företagsegenskaper som ligger till grund för att små företag i Sverige återgår till revision även fast de inte är revisionspliktiga. Vår studie syftar därför till att granska sambandet mellan utvalda företagsegenskaper hos små företag i Sverige och beslutet att frivilligt återgå till att bli reviderade igen efter att ha övergett revision efter lagförändringen. Baserat på existerande litteratur är de utvalda egenskaperna företags storlek, ägarstruktur, skulder och vinst. För att uppfylla syftet i den här studien har en kvantitativ metod med deduktiv ansats använts. Syftet har besvarats genom att hypoteser utvecklats utifrån relevanta teorier och tidigare litteratur. Information och data om företagen som först överger revision och sedan återvänder till revision hämtades från databasen Retriever. Hypoteserna testades sedan genom logistisk regression. Resultaten indikerar att det finns ett positivt samband mellan ett företags storlek och dess val att återgå till revision. Ett positivt samband påträffades också mellan ägarstruktur och frivillig revision. Enligt våra resultat finns det inget bekräftat samband mellan skulder och frivillig revision eller vinst och frivillig revision, även fast våra resultat visade ett positivt samband.
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Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.
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Boyer, Eric. "Continuous auditory feedback for sensorimotor learning." Thesis, Paris 6, 2015. http://www.theses.fr/2015PA066165/document.
Анотація:
Notre système sensorimoteur a développé une relation particulière entre nos actions et le retour sonore qui en découle. Les systèmes de captation gestuelle et les technologies audio permettent de manipuler ce retour sonore par la sonification interactive du mouvement. Nous explorons dans divers cadres expérimentaux la contribution de la sonification à l'apprentissage moteur dans les systèmes interactifs. Tout d'abord, nous montrons que le système auditif intègre des indices acoustiques issus du mouvement pour le contrôle moteur. Des représentations de l'espace émergent de ces indices et sont transformées en commandes motrices. Le cas d'un objet virtuel sonore nous apprend que ces représentations audiomotrices influencent les stratégies d'exploration et permettent des cas de substitution sensorielle par le son. Ensuite, nous mesurons qu'un retour sonore continu permet d'améliorer significativement la performance à une tâche de poursuite. La sonification de l'erreur et des paramètres de la tâche aident à la performance mais montrent des effets différents sur l'apprentissage. Nous observons également que la sonification du mouvement de l'utilisateur augmente l'énergie contenue dans le geste et prévient la dépendance au retour sonore. Enfin, nous présentons le concept de tâche sonore dans lequel la cible est présentée et s'exprime sous forme de paramètres sonores à reproduire. Les résultats montrent qu'une adaptation motrice peut être provoquée par des indices acoustiques seuls. Ce travail permet de dégager des principes importants du design de l'interaction geste-son, et présente des applications originales comme des scénarios interactifs pour la rééducationOur sensorimotor system has developed a specific relationship between our actions and their sonic outcomes, which it interprets as auditory feedback. The development of motion sensing and audio technologies allows emphasizing this relationship through interactive sonification of movement. We propose several experimental frameworks (visual, non-visual, tangible, virtual) to assess the contribution of sonification to sensorimotor control and learning in interactive systems. First, we show that the auditory system integrates dynamic auditory cues for online motor control, either from head or hand movements. Auditory representations of space and of the scene can be built from audio features and transformed into motor commands. The framework of a virtual sonic object illustrates that auditory-motor representations can shape exploratory movement features and allow for sensory substitution. Second, we measure that continuous auditory feedback in a tracking task helps significantly the performance. Both error and task sonification can help performance but have different effects on learning. We also observe that sonification of user’s movement can increase the energy of produced motion and prevent feedback dependency. Finally, we present the concept of sound-oriented task, where the target is expressed as acoustic features to match. We show that motor adaptation can be driven by interactive audio cues only. In this work, we highlight important guidelines for sonification design in auditory-motor coupling research, as well as applications through original setups we developed, like perceptual and physical training, and playful gesture-sound interactive scenarios for rehabilitation
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Effenberk, Pavel. "Návrh financování revitalizace bytového domu v Náchodě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224259.
Анотація:
This diploma thesis discusses the possible ways of financing the comprehensive revitalization of the apartment house. This diploma thesis contains calculations of the savings, selection of the implementer and assessment of the debt financing.
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Novotná, Jana. "Financování revitalizace bytového domu s dvanácti bytovými jednotkami v Blansku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223449.
Анотація:
This diploma thesis discusses the possible ways of financing the comprehensive revitalization of the apartment house. This diploma thesis contains calculations of the savings, selection of the implementer and assessment of the debt financing.
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Marešová, Jana. "Posouzení vlivu provedení zateplení Základní školy v Dobrušce na výdaje spojené s provozem." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232621.
Анотація:
My diploma thesis is foceused on evaluation of return of the investment based on the laster insulation together with the filling of the open space and the usage of the back gained heat. For my calculation I used the real building of the basic school Františka Kupky in Dobruška. It is a typical building extended to the whole area of Czech Republic. The realization of the building was finished in 1994. I deal with more variants of more widths of the insulation system in my work. In every single draft is counted with costs for buying of the insulation and the exchange of the filling of the opern spaces. Every draft is counted with the usage of the back gained heat. The biggest benefit was found in the insulation of the 180 mm perimeter wall and the 280 mm of the roofing sytem. Windows and door had the same number of the heating 0.8 W/m2k. In the experimental calculation with the most advantages the conclusion was made that on the heat loss of thr object is the most influential the filling of the open spaces and the facilities for the back gained heat, too. Because it is a typical building, my diploma thesis could work as a background for the draft of the elimination of the heat loss at the buildings with the same shape and usage.
Книги з теми "Retour auditif":
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Office, General Accounting. Social Security: Implications of extending mandatory coverage to state and local employees : report to the Chairman, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.
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Office, General Accounting. Social security: Issues relating to agency field offices : briefing report to the chairman, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1986.
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Office, General Accounting. Social security: SSA could save millions by targeting reviews of state disability decisions : report to congressional committees. Washington, D.C: The Office, 1990.
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Office, General Accounting. Social security: Major changes needed for disability benefits for addicts : report to Congressional requesters. Washington, D.C: The Office, 1994.
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Office, General Accounting. Social security: Disability rolls keep growing, while explanations remain elusive : report to the Chairman, Committee on Finance, U.S. Senate, and the Chairman, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1994.
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Office, General Accounting. Social security: Pension data useful for detecting supplemental security payment errors : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1986.
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Office, General Accounting. Social security: Trust funds can be more accurately funded : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1994.
8
Office, General Accounting. Social Security: Most Social Security death information accurate but improvements possible : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1994.
9
Office, General Accounting. Social security: Many administrative law judges oppose productivity initiatives : report to the chairman, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1989.
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Office, General Accounting. Social security: Proposed totalization agreement with Mexico presents unique challenges : report to Congressional Requesters. Washington, D.C: U.S. General Accounting Office, 2003.
Частини книг з теми "Retour auditif":
1
Sotiropoulos, Marios, Michalis Skordoulis, Petros Kalantonis, and Aristidis Papagrigoriou. "The Impact of Board Diversity on Firms’ Performance: The Case of Retail Industry in Europe." In Strategic Innovative Marketing and Tourism, 787–95. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_85.
Анотація:
AbstractThe aim of this paper is to examine the relationship between board diversity and firms’ performance. The board of directors is the highest decision-making body responsible for governing an organization on behalf of its shareholders. It performs key functions like strategy formulation, policy development, monitoring, supervising, providing leadership, and accountability. An optimal board composition is crucial for effective corporate governance and is found to have a significant influence on firms’ performance. At the same time, board diversity is reported to have a significant impact on the quality of internal audit. Firms’ performance is defined based on three different dependent variables as reported in the relevant literature. These variables refer to Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q. Data of 213 listed firms belonging to the retail industry from eight different European countries have been analyzed using correlation analysis and panel data regression. The research results have shown a positive impact of some of the independent variables on the variables referring to firms’ performance. The research results provide useful insights on how firms can benefit from their boards of directors’ diversity.
2
Penman, Stephen H. "Stephen H. Penman “Return to Fundamentals,” Journal of Accounting, Auditing and Finance, Vol. 7 (New Series) (Fall 1992) *." In Clean Surplus, 231–51. New York: Routledge, 2013. http://dx.doi.org/10.4324/9781315050638-25.
3
Karim, Asma Abdul, Muhammad Waris Ali Khan, and A. Q. Adeleke. "The Impact of Digital Knowledge Management on Organizational Performance." In BUiD Doctoral Research Conference 2023, 405–13. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56121-4_38.
Анотація:
AbstractDigital knowledge management is one of the important components of the overall operations of the organisation, particularly in this digital era. It is comprised of three main components including digital knowledge creation, digital knowledge sharing and digital organisational learning in order to get maximum output in terms of financial and non-financial outcomes. This study particularly provides insights into the constructs of creating, sharing, disseminating, and learning on financial objectives such as profitability, return on investment cost saving, as well as non-financial objectives that include employee satisfaction, customer satisfaction and innovation. The Research will help us to evaluate whether digital knowledge management tools can have a positive impact on the overall organisational performance through digital technology that not only helps internal operations through digitised specifications as well as gains a competitive advantage in an external digital environment.Purpose: The aim of the study is to investigate the overall effect of digital knowledge management on organisational performance particularly the purpose of the studies the impact of digital knowledge creation, digital knowledge sharing and Organisational learning on the overall performance that includes financial and non-financial outcomes.Methodology: The methodology adopted in the study is based on the quantitative research approach utilising the survey data to get information on digital knowledge management practices and Organisation performance indicators.Findings: The findings of the studies show a significant positive relationship between Digital knowledge management and Organisational performance in both financial and non-financial outcomes to enhance the overall performance of the organisation.Implications: After evaluating all the data this study suggests that the organisation should protect prioritise and invest in digital knowledge management practices in audit in hands the financial and non-financial goals that include sustainable innovation, enhanced decision-making strategies and digital organisation learning.
4
Vieira, Elisabete, and Mara Madaleno. "Earnings Management and Corporate Governance in Family Firms." In International Financial Reporting Standards and New Directions in Earnings Management, 127–53. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch006.
Анотація:
Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.
5
Vieira, Elisabete, and Mara Madaleno. "Earnings Management and Corporate Governance in Family Firms." In Research Anthology on Strategies for Maintaining Successful Family Firms, 417–43. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3550-2.ch018.
Анотація:
Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.
6
"Influences on the IRS and the Audits of Low-Income Taxpayers." In Getting a Poor Return, 73–88. SUNY Press, 2010. http://dx.doi.org/10.1515/9781438428901-007.
7
McKinnon, Ron C. "Return to Work Program." In The Design, Implementation, and Audit of Occupational Health and Safety Management Systems, 135–36. CRC Press, 2019. http://dx.doi.org/10.1201/9780429280740-25.
8
Buría, José Luis Arias, Ana Isabel de la Llave Rincón, Gracia Mª Gallego Sendarrubias, Juan Antonio Valera Calero, César Fernández de las Peñas, and Ricardo Ortega Santiago. "DISCAPACIDAD AUDITIVA EN EL AULA:." In El reto de la evaluación en la enseñanza universitaria y otras experiencias educativas., 371–80. Dykinson, 2022. http://dx.doi.org/10.2307/j.ctv36k5bp0.31.
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Waller, William S. "Decision-making research in managerial accounting: Return to behavioral-economics foundations." In Judgment and Decision-Making Research in Accounting and Auditing, 29–54. Cambridge University Press, 1995. http://dx.doi.org/10.1017/cbo9780511720420.004.
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Mouna, Aloui, and Jarboui Anis. "The Primary Origin of the Financial Crisis." In Financial Crises - A Selection of Readings. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.86173.
Анотація:
This paper examines the relationship between the stock return volatility, outside directors, independent directors, and variable control using simultaneous-equation panel data models for a panel of 89 France-listed companies on the SBF 120 over the period of 2006–2012. Our results showed that the outside directors (FD) and audit size increase the stock return volatility. Furthermore, the results indicate that the independent directors and ROA have a negative effect on the stock return volatility; this result indicates that these variables contribute to decrease and stabilize the stock return volatility. This study employs a variety of econometric models, including feedback, to test the robustness of our empirical results. Also, we examine the relationship between the corporate governance and the stock returns volatility, exchange rate, and treasury bill using GARCH-BEKK model for a panel of 99 French firms over the period of 2006–2013.
Тези доповідей конференцій з теми "Retour auditif":
1
Zailan, Roziah, Mohammad Ismail Yousef Al Biajawi, Mohd Faizal Md Jaafar, Norhaiza Ghazali, and Khairul Anuar Shahid. "Lighting Audit for Energy Conservation and Safety and Health in the Academic Office Building." In World Sustainable Construction Conference Series 2022. Switzerland: Trans Tech Publications Ltd, 2023. http://dx.doi.org/10.4028/p-2f4ly8.
Анотація:
A lighting audit is an investigational process that measures conditions against standards to determine any lighting improvement measures. The objective of this study is to conduct a lighting audit to evaluate the level of existing lighting in the work environment of the academic faculty building. The lighting audit for the faculty buildings consists of a walk-through audit, lighting desktop work, field data measurement, and lighting analysis. The illuminance level cross-checks with the MS 1525:2019 and the lighting guideline from the Department of Safety and Health Malaysia. The illuminance analysis finding denotes most areas have violated the standards and are in overlit status. Few lighting conservation measures were proposed and prioritized the LED lighting installation. Economic analysis for retrofitting of LED lighting generates energy saving at 30%, a return on investment of two months, and about 6.60-tonne CO2 emission reduction annually. The LED lighting installation shows attractive investment and has good potential at higher luminous efficacy around 40-256 Lm/Watt for the respective areas.
2
Malchev, Bojan. "Financial Performance Indicators and Stock Returns: A Decade-Long Analysis of MBI10 Firms in North Macedonia." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2023. http://dx.doi.org/10.47063/ebtsf.2023.0008.
Анотація:
This paper investigates the relationship between financial performance indicators and annual stock returns of the MBI10 companies in North Macedonia over a ten-year period from 2013 to 2022. A total of 100 observations from the Macedonian stock market index (MBI10) are analyzed, using audited financial statements as the primary data source. The financial performance indicators studied include Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), and Dividend per Share (DPS). A multiple linear regression model is applied to examine the impact of these indicators on annual stock returns, with the model estimated through ordinary least squares (OLS) estimation. The research tests four hypotheses, aiming to establish significant positive relationships between ROA and Stock Return, as well as EPS and Stock Return. The results confirm the hypotheses related to ROA and EPS, with significant positive impacts on Stock Return. However, the relationships between ROE, DPS, and Stock Return lack statistical significance. The findings suggest that the financial performance indicators considered in this study only account for a limited proportion (4.9%) of the variations in Stock Return, indicating the influence of other essential factors not included in the model. To enhance the reliability of the findings, a robustness check was conducted by introducing two control variables: Macedonian GDP annual real growth rates, and DAX30 Index annual rate of return. The regression model, including these control variables, exhibited almost the same results as the model without them. Furthermore, the model with the control variables demonstrated a slightly higher Adjusted R Square value (0.058) compared to the model without them (0.049), implying a slightly improved explanatory power.This study highlights the complexities of the Macedonian stock market and emphasizes the importance of investigating additional factors that significantly contribute to stock price movements and returns in this specific market context.
3
Kusumawati, Eny, and Alfina Shinta Dilas Chaniago. "Analisis Faktor Penentu Financial Distress Pada Perusahaan Jasa Yang Terdaftar Di Bei." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5202.
Анотація:
Penelitian ini bertujuan untuk menganalisis faktor penentu terjadinya financial distress dengan analisis Model Altman Z-Score pada perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian ini menganalisis pengaruh variabel profitabilitas yang diproksikan dengan return on assets (ROA). Likuiditas yang diwakili oleh current ratio (CR). Solvabilitas (leverage) yang diproksikan dengan debt equity ratio (DER). Komite audit yang diproksikan dengan jumlah komite audit. Kepemilikan institusional diproksikan dengan kepemilikan saham perusahan oleh institusi-institusi dari seluruh saham yang beredar. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 sampel. Data rasio keuangan perusahaan pada tahun 2014-2018, kemudian digunakan unutk memprediksikan financial distress pada tahun 2015-2019. Financial distress diperoleh oleh Z-Score. Metode yang digunakan untuk pengumpulan data dalam penelitian ini adalah metode dokumentasi. Teknik analisis dilakukan dengan statistik deskriptif dan uji asumsi klasik serta uji hipotesis menggunakan metode regresi linier berganda, uji Adjusted R2, uji F dan uji t. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, solvabilitas (leverage) dan kepemilikan institusional berpengaruh signifikan terhadap financial distress. Sementara itu, komite audit tidak berpengaruh terhadap financial distress.
4
Ahmeti, Yllka, Ardi Ahmeti, and Albina Kalimashi. "IMPACT OF LIQUIDITY MANAGEMENT ON COMMERCIAL BANKS PROFITABILITY IN KOSOVO DURING THE PERIOD 2011-2019." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.103.
Анотація:
Liquidity management and its impact on the profitability of commercial banks are two issues of particular importance in the further development of the business and at the same time two sources of concern for financial managers. For this reason, this study aims to determine the impact of changes in liquidity levels on the profitability of commercial banks in Kosovo. The study is based on secondary data for nine commercial banks in Kosovo over 9 years, respectively for the period from 2011 to 2019, taken from the audited annual statements of these financial institutions. The study measures the relationship between liquidity management and profitability and its impact on profitability. In order to process the data, regression analysis and correlation were used, while the findings determine whether there is a significant relationship between liquidity management and profitability in commercial banks in Kosovo. The current ratio, the quick ratio, the cash ratio and the capital adequacy ratio have been taken as liquidity indicators, while return on assets and return on equity are considered as profitability indicators.
5
Darracott, M. "The application of handheld photogrammetry to enable quick return on investment on pole audit projects." In 22nd International Conference and Exhibition on Electricity Distribution (CIRED 2013). Institution of Engineering and Technology, 2013. http://dx.doi.org/10.1049/cp.2013.1111.
6
Düzakın, Hatice, and Heba Isleem. "Ownership concentration, Foreign shareholding, Audit quality and Stock Price Synchronicity: A Critical Review of literature and Evidence from BORSA Istanbul." In International Conference on Eurasian Economies. Eurasian Economists Association, 2021. http://dx.doi.org/10.36880/c13.02596.
Анотація:
Stock price synchronicity is used to explain the co-movement of stock price in the same direction over a certain period with the market price. The aim of this seminar paper is critically review literatures which investigated the association between firm specific information such as ownership concentration, foreign shareholding, audit quality and stock price synchronicity. Most of research used to measure stock price synchronicity either classical synchronicity measure, R-square measure or zero return measure. Studies show that stock price synchronicity high in emerging markets comparing to developed markets. Poland, China, Taiwan, Malaysia, Turkey, Columbia and Mexico are among the highest synchronized countries and the reason to their higher synchronicity is poor property right controlling. Ownership concentration, foreign shareholding, audit quality are among the main factors which affected stock price synchronicity. Most of research on this topic are conducted in case of China stock markets due to china is the second higher synchronized country. The finding of reviewed literature indicated that there are negative relationships between ownership concentration, foreign shareholding, audit quality and stock price synchronicity, meaning that low ownership concentration, low foreign ownership and low audit quality resulted in high stock price synchronicity and vice versa. The paper also empirically investigated the association between stock price synchronicity and corporate governance factors such as ownership concentration, foreign shareholding and Percentage of independent directors in the board for 15 companies listed in Borsa Istanbul 30 indexe (BIST 30) covering the period between 2016 and 2019. The finding indicated that only leverage positively associated with stock price synchronicity and foreign ownership, ownership concentration and market to book ratio are negatively associated with stock price synchronicity.
7
Rodríguez Tenjo, Judith Del Pilar, and Óscar Alberto Gallardo Pérez. "PERFIL DOCENTE CON VISIÓN INCLUSIVA: TIC-TAC-TEP Y LAS HABILIDADES DOCENTES." In La formación de ingenieros: un compromiso para el desarrollo y la sostenibilidad. Asociacion Colombiana de Facultades de Ingeniería - ACOFI, 2020. http://dx.doi.org/10.26507/ponencia.731.
Анотація:
El uso de las TIC en la educación tradicional presenta nuevos retos para la Universidad Francisco de Paula Santander- UFPS y para sus docentes. Esto requiere de un cambio metodológico en la forma tradicional de enseñanza y la creación de nuevas estrategias para garantizar una educación inclusiva de calidad. El objetivo es presentar una propuesta educativa innovadora en la que el uso e incorporación de las Tecnologías de la Información y la Comunicación para el Aprendizaje, el Conocimiento, el Empoderamiento y La Participación (TIC – TAC – TEP) en el aula ayuden a superar las barreras de aprendizaje del estudiante y sirvan de apoyo al docente universitario de Ingeniería de la Universidad en la creación de nuevas estrategias para la formación, desarrollando habilidades y competencias en las buenas prácticas educativas dentro un marco de educación inclusiva. El método utilizado parte del estudio descriptivo y de carácter exploratorio al analizar las percepciones y necesidades formativas de los docentes universitarios, reflejando la estructura lógica y el rigor científico del proceso de investigación, propiciando el desarrollo de buenas prácticas educativas, en relación a la inclusión del estudiante con discapacidades visuales y auditiva. Como técnicas utilizadas se desarrolla el análisis documental y la aplicación de instrumentos. Resultado. Se presenta una propuesta educativa e innovadora con el uso e incorporación de las TIC – TAC – TEP que describen las competencias y habilidades docentes universitarias, necesarias para satisfacer retos que plantea la inclusión. Conclusión. Se describen las acciones que deben considerar los docentes para implementar una educación disruptiva en el aula.
8
Duppala, Sharmila, Juan Luque, John Dickerson, and Aravind Srinivasan. "Group Fairness in Set Packing Problems." In Thirty-Second International Joint Conference on Artificial Intelligence {IJCAI-23}. California: International Joint Conferences on Artificial Intelligence Organization, 2023. http://dx.doi.org/10.24963/ijcai.2023/44.
Анотація:
Kidney exchange programs (KEPs) typically seek to match incompatible patient-donor pairs based on a utilitarian objective where the number or overall quality of transplants is maximized---implicitly penalizing certain classes of difficult to match (e.g., highly-sensitized) patients. Prioritizing the welfare of highly-sensitized (hard-to-match) patients has been studied as a natural \textit{fairness} criterion. We formulate the KEP problem as $k$-set packing with a probabilistic group fairness notion of proportionality fairness---namely, fair $k$-set packing (\f{}). In this work we propose algorithms that take arbitrary proportionality vectors (i.e., policy-informed demands of how to prioritize different groups) and return a probabilistically fair solution with provable guarantees. Our main contributions are randomized algorithms as well as hardness results for \f{} variants. Additionally, the tools we introduce serve to audit the price of fairness involved in prioritizing different groups in realistic KEPs and other $k$-set packing applications. We conclude with experiments on synthetic and realistic kidney exchange \textsc{FairSP} instances.
9
Kramer, Michael J. "Assessing Your Laboratories Technical Competence in Regards to the Requirements of ISO/IEC 17025:2005, Section 5." In NCSL International Workshop & Symposium. NCSL International, 2016. http://dx.doi.org/10.51843/wsproceedings.2016.40.
Анотація:
This will look at a practical and efficient way of assessing your laboratory's compliance to Section 5 of ISO/IEC 17025:2005. An assessment of Section 5 should consist of much more than just cross referencing requirements of the Quality Management System. This paper will provide an overview of each pertinent technical section of the standard and provide a hands on approach to assessing the laboratory's compliance to the elements of ISO/IEC 17025:2005. It will educate users on how to proactively uncover nonconformities which may arise when performing daily routine calibrations or tests. Each part of Section 5 will be reviewed and will include an interpretation of key elements, along with objective evidence in which internal auditors should request while actually witnessing the calibrations or tests being undertaken. This will incorporate a front door to backdoor approach from the acceptance of an artifact to the return of an artifact to a client. Key elements of Section 4 will also be discussed as applicable. This will benefit participants involved in the quality operation of a laboratory, particularly those designated to conduct or oversee internal audits and results.
10
Hill, Davion M., Joshua James, Brian Mastin, and Barbara N. Padgett. "Cost Effective Energy Improvements for an Existing Commercial Building: A Case Study." In ASME 2009 3rd International Conference on Energy Sustainability collocated with the Heat Transfer and InterPACK09 Conferences. ASMEDC, 2009. http://dx.doi.org/10.1115/es2009-90095.
Анотація:
In the beginning months of 2008, the energy consumption and water use data of a 28 year old commercial building in central Ohio was compiled with approximately one and a half years of prior data. At the initiation of the analysis period, studies were performed to identify key improvement areas for the most effective energy improvements for the building. Lighting, heating and cooling, insulation, and water use were all evaluated. Tenant involvement was incorporated to address waste management and conservation efforts. Improvement areas were identified and a program was implemented to make stepwise progress toward a reduced environmental footprint. Progress was tracked by continuous monitoring of energy and water use. Capital improvements were treated as investments with best approximations of return on investment. As the program gained momentum, opportunities arose for both ISO 14001 and LEED certifications. The improvement process was and continues to be for the long term, and the initial efforts resulted in a zero nonconformance evaluation during the first ISO 14001 audit. Studies and improvements for LEED certification for the existing building are currently ongoing.
Звіти організацій з теми "Retour auditif":
1
Clement, Timothy, and Brett Vaughan. Evaluation of a mobile learning platform for clinical supervision. University of Melbourne, 2021. http://dx.doi.org/10.46580/124369.
Анотація:
Context: This report details a formative evaluation of the Clinical Supervision Online (CSO) course, a fee-paying, fully online ‘light touch’ program of study for clinical supervisors offered by the Melbourne Medical School, which was developed in conjunction with the University’s Mobile Learning Unit. The course requires between six to ten hours of self-directed study and is designed for any clinicians who teach. Methods: Evaluation of the course was guided by Rossi, Lipsey and Freeman’s (2004) approach to program evaluation, addressing the need for the course, its design, implementation, impact, and return on investment. Data were collected through interviews with key informants, document analysis, an embedded student survey, learning analytics data, financial data, and an audit against ‘best practice’ standards for online course design. Findings: The findings suggest that course development was driven by both a financial imperative and genuine concern to meet training needs of clinical supervisors. Two hundred and four students enrolled on the course in its first 18 months. This has been enough to cover its developmental costs. In relation to 64 quality standards for online course design, the level of performance was rated as ‘meets’ for 44 items; ‘exceeds’ for one item; ‘developing for 13 items’; and, ‘non-existent’ for six items. An additional 33 items were identified as ‘not applicable’ for the ‘light touch’ course design. Significance: From a learning design perspective there is much to like about the CSO course and the outcome of assessing it against the standards for ‘best practice’ online course design suggests that an evolutionary approach - making incremental changes - could improve the course whilst retaining its existing ‘light touch’ format. The CSO course on its own is unlikely to realise the depth of achievement implied in the course aims and learning outcomes. The CSO course may best be seen as an entrée into the art of clinical supervision.