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.
To 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
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.
This 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
Singhvi, Meghna. "Audit Committee Director Turnover." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.
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.
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]
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.
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.
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.
Boyer, Eric. "Continuous auditory feedback for sensorimotor learning." Thesis, Paris 6, 2015. http://www.theses.fr/2015PA066165/document.
Our 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
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.
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.
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.
Garbin, Andréia de Conto. "A vivência de trabalho da pessoa com deficiência e as repercussões à saúde." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/6/6134/tde-26012017-094441/.
In Brazil, the Quota Law requires a reserve places for people with disabilities in the public and private sector. The inclusion of people with disabilities operates in a precarious working universe in which it imposes a new morphology that coexist the Taylorian - Fordista and toyotizada flexibility. Depending on the above, we sought to understand the person\'s work experiences with disability and the impact to health. For this, it was outlined a qualitative research of exploratory nature, in the form of case study. Focus groups and interviews with people with physical disabilities and deaf were performed. Physical impairments were acquired in some cases, due to accidents, the result of unsafe work and system perversity that projects the employee to the person\'s condition with disabilities. Prevails worker speech with unqualified disability and seeks to include one that depends on a few adjustments in the environment and attitudinal. The qualification requirements are based on the ideology of standardization that is effective in disciplining programs of pipelines and organizers of social life. Are requirements of subjectivity, the modes of existence, emphasizing the persistence and overcoming individual. The subtle control operates through discourse of inclusion and the employee acquires the reified condition. Today the deaf is limited to use their primary mode of communication, their hands, under the discourse of productive deaf reproducing the \"cultural isolation of deaf people\" in companies. The excluded, disguised as included, experience suffering on the social injustices and psychological violence Society needs to intervene in the production of double discrimination and the discourse of naturalization of skilling of people with disabilities. Advances in relation to the Brazilian public policies reflect the attempt to repair the front historic debt of the society in relation to the exclusion of people with disabilities, however it is necessary to radicalize the defense of social, protective and inclusive rights.
Mikloš, Adrián. "Optimalizace energetické náročnosti obchodního centra." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2018. http://www.nusl.cz/ntk/nusl-377041.
Cap, Petr. "Energetické hodnocení systémů TZB." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225994.
Fang, Yi-tyng, and 方怡婷. "The Auditor Reputation of IPO Initial Return: Application of Quantile Regression." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/06928305260351967838.
義守大學
財務金融學系碩士班
96
The initial public offering companies need to provide a prospectus that includes audited financial statements before they go public. This paper examines the effect of auditor reputation on IPO initial return. In Taiwan, there are fewer literatures about the effect of auditor reputation on IPO initial return, and most of them regard auditor reputation as exogenous variable. Considering the relationship between CPA firm choice and company characteristics, we think auditor reputation has endogenous problem. Therefore, we adopt instrument variable to build auditor reputation variable. The research sample includes 326 IPO companies in Taiwan from 1997 to 2006. Compared to the past literature, this paper has the following contribution. First, we use dummy variable and market share to proxy the auditor reputation. Second, because the sample distribution has serious skewed-right, in order to avoid estimation bias, we use quantile regression to substitutes for OLS. The empirical result shows the different proxy variables for auditor reputation have dissimilar effect on IPO initial return. In addition, the analysis results with quantile regression and OLS have many differences. This conclusion shows that the prior literatures using OLS maybe exist estimation bias. Finally, we find that new trading system that cancel daily price movement limit in the first five days of IPO will make IPO initial return higher.
HUANG, JING-CYUAN, and 黃靖權. "The Impact of Key Audit Matters on Market Return." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/226h55.
逢甲大學
會計學系
106
Audit work is a key element of financial stability, trust and market confidence, because the auditors will provide independent professional opinions on the content of the financial statements in a fair and objective manner, and the audit opinions issued by auditors can improve the information transparency of financial statements. The reliability of economic decision-making is also used as a basis for investors to make a reasonable judgment, which in turn promotes an effective capital market. Therefore, in the view point of past audit opinions, the transparency is lower than that in a prescribed format. Users of financial statements cannot clearly understand the risk of the company or the industry. Taiwan has applied the new type of audit report to the financial report of the listed company since 2016, and changed the original standardized audit report. The information transparency is conveyed to the users. The reform of this series of audit opinion is to alleviate the interest conflict between insiders and outsiders and reduce negative economic consequences caused by information asymmetry. This study mainly discusses the impact of key audit matters on market reactions. Based on the model of Earning Response Coefficient (ERC), the key check items are divided into 12 major categories to observe the information content of various key check items. The regression finds that INTERNAL CONTROL, TAX, and SPECIAL and UE are positive, indicating that the key audit matters in these categories have higher informativeness.
Wu, Lee-Jung, and 吳麗容. "The key determinants of audit fees regarding tax return engagements." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/11255537460520792558.
國立雲林科技大學
會計系研究所
95
The aim of this study is to investigate the determinants of audit fees relating to tax return engagements. For the limited studies towards tax audit fees related and the limited access to audit fees generated from tax return engagements, this study defines key determinants of tax audit fees by adopting the information selected from the database of an existing medium-size CPA, Certified Public Accountant, firm during 2004 and 2006. Generally speaking, tax audit fees are determined by the net amount of recorded revenues, whereas financial audit fees are mostly determined by the amount of recorded total assets. To testify the key determinants for tax audit fees, the selected information are properly classified according to the net amount of revenue, the amount of total assets, the business or operation engaged, a listed or a non-listed company, an affiliated company of an existing client or not, the CPA firm’s bargaining capability and whether a new engagement or not. The results indicate the key determinants relating to tax audit fees estimates are primarily associated with the net amount of revenue and the business or operation engaged.
Chen, Ching-I., and 陳靜怡. "The Effect of Audit Committees on Earnings-Return Association:Evidence from Listed Companies in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/22332104003506159040.
世新大學
財務金融學研究所(含碩專班)
97
This study investigates the effect of audit committees on the relation between earnings and stock returns for 21 publicly listed companies in Taiwan. The research uses the ordinary least squares (OLS) regression and the Panel Data model, which is suitable to both cross section and time series data analysis, to examine the earnings-return association. The empirical results show that earnings return associations are found to increase after the establishment of audit committees. That is the establishment of audit committees increase earnings response coefficients and also improve the quality of reported earnings. Moreover, the higher the earnings persistence and the lower the ratio of debt to equity, the stronger the earnings-return association. In general, the establishment of audit committees may increase the earnings response coefficients which implies that the improvement of the earnings quality and financial statements’ creditability. So the stock market investors will give higher return premium to the companies that have audit committees.
WU, CHEN-WEI, and 吳振瑋. "Use Machine Learning to Predict Stock Return With Key Audit Matters and Financial Indicators." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7n3smm.
國立屏東大學
商業自動化與管理學系碩士班
107
Information Asymmetry is a common problem in the capital market. The key audit matters (KAMS) provide additional information for users and enhance transparency and communication value of the audit report. This study takes Taiwan electronics industry as the research object and builds a predictive model for stock return based financial indicators and KAMS. Three machine learning techniques are applied and compared for prediction performance. The results of the study show that the predictive stock return model constructed in this study has predictive ability and can provide useful investment information for investors. The results also show that the financial indicators (return on assets) and KAMS (income and expenses, corporate M&A transaction and fixed asset valuation) have higher correlations with stock return.
Pereira, Ângela Cabral. "Matérias relevantes de auditoria relatadas pelas empresas cotadas na Euronext Lisbon." Master's thesis, 2019. http://hdl.handle.net/10400.14/28779.
Following several financial scandals, the need of a more informative and relevant auditing report arose by the financial statements’ users, what led to the creation of International Standard on Auditing (ISA) 701 to fill this lack. In this scope, this study aims to analyze the Key Audit Matters (KAM) reported by companies listed on the Lisbon Stock Exchange – Euronext Lisbon, in 2016 and 2017, as well as the impact of their disclosure in making investments decisions. The qualitative-quantitative study was performed based on the audit reports documental analysis of the sample companies, where was observed 157 KAM and 167 KAM, in 2016 and 2017, respectively. Moreover, these KAM were clustered into 19 categories, in order to identify the most frequent ones and to analyze the possible relationship between the KAM and two other common variables used in literature – the company industry and the company that provide the audit service. For the purpose of find out the market reaction of the KAM disclosure, an event study was developed through a cross section regression, with the cumulative abnormal return (CAR) as the dependent variable and the amount of KAM disclosed in the audit reports and the KAM categories defined for this study as the independent variables. The results do not show evidence that there is a significant statistically relationship between the generation of abnormal returns and any other independent variables used in this analysis.
Chen, Shu-Ying, and 陳淑瑩. "The Study of the Relationship among CPAs'' Auditing Tenure,Industry Specialization, Industry Experience and Stock Return Volatility." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/uan7t5.
中原大學
會計研究所
105
Over the years, economists have demonstrated great concerns about the topic of stock return volatility. Investors know about the company''s operating conditions by viewing the information of financial statements to make investment decisions, thus affects the stock return volatility. Previous literatures have examined the influencing factors of stock return volatility, however, few literature has discussed the effects of CPAs'' auditing tenure and levels of industry specialization upon stock return volatility. The study in addition examines the effect of industry experience on the volatility of stock return. In this study, we explore all listed companies in Taiwan from 2005 to 2015 to investigate the impact of the CPAs'' auditing tenure, the degree of industry specialization and the level of industry experience on the volatility of stock return. The empirical results show that the impact of CPAs'' audit tenure, industry specialization, and industry experience upon the stock return volatility are significantly negative, which are summarized as follows: 1. Longer CPAs'' auditing tenure results in lower volatility of stock return. 2. The higher degree of industry specialization, the less the volatility of stock return. 3. Auditors with more industry experience can have a mitigating effect on corporations’ stock return volatility. 4. Considering the interacting effects of CPA’s audit tenure, industry specialization, and industry experience, in the capital market of Taiwan, the level of auditors’ industry specialization or industry experience has no significant mitigating effects upon the impact of audit tenure on stock return volatility.