Relevant bibliographies by topics / Audit fee model

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Audit fee model'

Author: Grafiati
Published: 24 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Audit fee model"

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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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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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Porter, Christine M. "Bank Audit Fee Pressure During the Financial Crisis." Current Issues in Auditing 14, no. 1 (2019): A31—A45. http://dx.doi.org/10.2308/ciia-52643.

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SUMMARY This study examines the pressure on bank audit fees during the height of the financial crisis. I employ a prior year benchmark audit fee method and compare it to the actual audit fee to determine the amount of fee pressure applied in a year. Results show a significant amount of fee pressure exerted upon bank auditors during 2008, more so than that found in studies of other industries. This study also investigates a bank specific fee model during the crisis finding differences in determinants of fees for those banks that did apply fee pressure. JEL Classifications: M42.
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Kim, Jeong-Bon, Xiaohong Liu, and Liu Zheng. "The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence." Accounting Review 87, no. 6 (2012): 2061–94. http://dx.doi.org/10.2308/accr-50223.

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ABSTRACT: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical audit fee model to analyze the impact on audit fees for the change in both audit complexity and financial reporting quality brought about by IFRS adoption. We then test the model's predictions using audit fee data from European Union countries that mandated IFRS adoption in 2005. We find that mandatory IFRS adoption has led to an increase in audit fees. We also find that the IFRS-related audit fee premium increases with the increase in audit comple
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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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Dey, R. Mithu, and Lucy Lim. "Audit fee trends from 2000 to 2014." American Journal of Business 33, no. 1/2 (2018): 61–80. http://dx.doi.org/10.1108/ajb-10-2016-0033.

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Purpose Setting audit fees is a persistent source of stress for auditors who must, on one hand, comply with the increasing government regulations that generally cause costs to rise; and on the other hand, respond to client pressures to keep audit fees down. In the post-scandal environment of Enron, WorldCom, and the demise of Arthur Andersen, policy makers have introduced additional costs for auditors by increasing regulations and creating a new industry watchdog – the Public Company Accounting Oversight Board (PCAOB). In this environment of constant pricing-cost tension for the auditor, the p
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Kristiyani, Dian. "Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit." E-Jurnal Akuntansi 30, no. 10 (2020): 2619. http://dx.doi.org/10.24843/eja.2020.v30.i10.p14.

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The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effect
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Taylor, Stuart D. "Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 249–72. http://dx.doi.org/10.2308/ajpt-10113.

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SUMMARY This paper investigates the implied assumption, made in many audit fee determination studies, that, within a given audit firm, all partners produce a statistically identical level of audit quality and earn a statistically identical level of audit fees. This is referred to as the “homogeneity assumption.” However, this is contradicted by the individual auditor behavioral literature, which shows that different individual auditor characteristics can have an impact on audit quality. Given the fact that audit partners differ in their quality, this paper hypothesizes that different audit par
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Cairney, Timothy D., and Errol G. Stewart. "Audit Fees and Client Industry Homogeneity." AUDITING: A Journal of Practice & Theory 34, no. 4 (2015): 33–57. http://dx.doi.org/10.2308/ajpt-51040.

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SUMMARY This study examines the relationship between a client industry's homogeneity and audit fees. We assume that audit efficiencies occur in audits in industries whose members have similar operations and, therefore, are where auditors benefit from the use of similar audit procedures and experience lower average audit costs. To identify industries with similar operations, we use operational expense homogeneity, which is based on the correlations between the changes in operating expenses among industry members. Adapting a standard fee model (Hay, Knechel, and Wong 2006), we find that homogene
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Dissertations / Theses on the topic "Audit fee model"

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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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Books on the topic "Audit fee model"

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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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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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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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Book chapters on the topic "Audit fee model"

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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. Therefore, this study supports signaling and complementary theories. The results also suggest that Big 4, growth, firm size, and leverage are positively related with audit fees. To Spain, audit risk and ROA are also positively related with audit fees.
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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 that better corporate governance practices decrease the control risk and, consequently, audit fees. On the other hand, the Board of Directors' diligence also affected external audit fees but positively, that is, the greater the number of meetings the greater the demand for an audit with quality which result in higher fees charged (demand perspective). For the Portuguese sample it can be observed that corporate governance characteristics do not affect external audit fees.
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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 might at first seem divergent, such as financial audits, answered prayers, and children's smiles. Sponsors also rely on aspirational talk and on affective participatory techniques. The chapter concludes with a short section about sponsors' hopes and fears for the world as a whole. Throughout, it underlines God's bridging power: U.S. Christians view the (Holy) Spirit and (divine) Love as the forces that keep Christian organizations honest, animate sponsor–child relationships, and move human beings toward successful outcomes.
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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 with optimal bandwidth, using a Markov Decision Process (MDP) and a stochastic inventory control, a novel approach for multimedia error recovery. The Rate Control uses a quality optimization model to determine the optimal dispersion over single or multiple paths. This paper will present results using simulation and Internet experiments to show the superiority of this mechanism over other similar techniques.
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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 sense that when the rise of the Internet took place, MP3 was one of the few fully developed compressed audio formats. MP3 offered technological superiority (high fidelity at low data rate) versus its initial competitors. The technology also benefitted from dedicated sponsors that promoted market adoption. Due to the weak regime of appropriability, audio files in the MP3 format managed to spread quickly over the Internet. Lastly, the availability of complementary assets for MP3 fueled its market adoption and strengthened network externalities on both sides of the platform-mediated network.
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Ouarzazi, Yassine El, Lionel Khalil, Aida Hadzic, Kate Roll, Judith Stroehle, and Vikram Vora. "Sabka Dentist." In Putting Purpose Into Practice. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198870708.003.0022.

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The case of Sabka Dentist, which is the largest chain of dental clinics in India, is an illustration of the importance of clarity of purpose. The company’s mission is to provide affordable dental care to all people in India, with an emphasis on the poorest members of the urban population. At the heart of its business model is a high degree of standardization that involves fitting out clinics with pre-specified units that allow the company to set up a new clinic within three weeks. It invests heavily in training programmes and provides interest-free funding to patients. It measures its performance in terms of the number of patients it treats, its in-house audit scores, patient satisfaction, and average revenue per patient.
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Sawant, Sarika. "Essential E Learning Tools, Techniques and Open CourseWare for E Learners and Trainers." In Advances in Human and Social Aspects of Technology. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0556-3.ch007.

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E-learning includes several types of media that deliver text, audio, images, animation, and streaming video, and includes technology applications and processes such as audio or video tape, satellite TV, CD-ROM, and computer-based learning, as well as local intranet/extranet and web-based learning. E learning is a learner-friendly mode of learning, offering alternative, self-paced and personalised ways of studying. The present chapter explains the synchronous and asynchronous mode of e learning with its features. It also defines and summarises the impact of open source software on teaching and learning process. The numerous open source e learning tools are discussed with examples such as Open source LMS, Open source authoring tools, Open source audio editing software, Open source social bookmarking tools, Open source CMS etc. It also throws light on free e learning tools useful in e learning such as Slideshare, Youtube, Wikis, RSS, Wordpress etc. The search engines especially for academic purpose and for Open CourseWear are also discussed in the chapter. It identifies open courseware around the world spanning various subjects. The chapter concludes with e learning initiatives in India.
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Selvaraj, Santhi, Raja Sekar J., and Amutha S. "Language Classification and Recognition From Audio Using Deep Belief Network." In Advances in Data Mining and Database Management. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-2566-1.ch011.

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The main objective is to recognize the chat from social media as spoken language by using deep belief network (DBN). Currently, language classification is one of the main applications of natural language processing, artificial intelligence, and deep learning. Language classification is the process of ascertaining the information being presented in which natural language and recognizing a language from the audio sound. Presently, most language recognition systems are based on hidden Markov models and Gaussian mixture models that support both acoustic and sequential modeling. This chapter presents a DBN-based recognition system in three different languages, namely English, Hindi, and Tamil. The evaluation of languages is performed on the self built recorded database, which extracts the mel-frequency cepstral coefficients features from the speeches. These features are fed into the DBN with a back propagation learning algorithm for the recognition process. Accuracy of the recognition is efficient for the chosen languages and the system performance is assessed on three different languages.
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Singh, Shatakshi, Kanika Gautam, Prachi Singhal, Sunil Kumar Jangir, and Manish Kumar. "A Survey on Intelligence Tools for Data Analytics." In Advances in Data Mining and Database Management. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3053-5.ch005.

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The recent development in artificial intelligence is quite astounding in this decade. Especially, machine learning is one of the core subareas of AI. Also, ML field is an incessantly growing along with evolution and becomes a rise in its demand and importance. It transmogrified the way data is extracted, analyzed, and interpreted. Computers are trained to get in a self-training mode so that when new data is fed they can learn, grow, change, and develop themselves without explicit programming. It helps to make useful predictions that can guide better decisions in a real-life situation without human interference. Selection of ML tool is always a challenging task, since choosing an appropriate tool can end up saving time as well as making it faster and easier to provide any solution. This chapter provides a classification of various machine learning tools on the following aspects: for non-programmers, for model deployment, for Computer vision, natural language processing, and audio for reinforcement learning and data mining.
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Conference papers on the topic "Audit fee model"

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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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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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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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Arnoni, Yoram (Jerry). "A Process Flow Model of ISO 14001 for the Implementation of an Environmental Management System." In ASME 2001 Engineering Technology Conference on Energy. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/etce2001-17094.

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Abstract There is increasing interest all over the world in Environmental Management Systems. Many Japanese electronic companies have mandated that their plants should be registered to ISO 14001 irrespective of what country they are located in. The big three automobile manufacturers in the United States have requested their suppliers to become registered to ISO 14001 within the next few years. The EPA is openly supporting Environmental Management Systems including ISO 14001. Twenty-two US States have enacted legislation that encourages voluntary environmental audits by granting immunity to cer
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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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Fu, Yingwei, Kele Xu, Haibo Mi, Huaimin Wang, Dezhi Wang, and Boqing Zhu. "A Mobile Application for Sound Event Detection." 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.2019/941.

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Sound event detection is intended to analyze and recognize the sound events in audio streams and it has widespread applications in real life. Recently, deep neural networks such as convolutional recurrent neural networks have shown state-of-the-art performance in this task. However, the previous methods were designed and implemented on devices with rich computing resources, and there are few applications on mobile devices. This paper focuses on the solution on the mobile platform for sound event detection. The architecture of the solution includes offline training and online detection. During
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Bekmukhambetova, Anara. "Comparative Analysis of Change Management Models Based on an Exploratory Literature Review." In New Horizons in Business and Management Studies. Conference Proceedings. Corvinus University of Budapest, 2021. http://dx.doi.org/10.14267/978-963-503-867-1_10.

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Abstract:
Nowadays, a lot of companies are faced with the urgency of change in their daily operations. This is especially relevant in modern business development conditions when constant changes are considered critical for a company to adapt to market requirements and the global economic situation. The paper presents the audit of the most famous change management models. Change management is an endless cycle, and it requires a sound vision, plan, time, aptitudes, inspiration, monetary and automatic endeavors to execute the change. Successful change management is a venture and contributes to a hierarchic
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