Relevant bibliographies by topics / ISA

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

Academic literature on the topic 'ISA'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 March 2023

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Journal articles on the topic "ISA"

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Zhang, Huan, Xiaoping Gao, Hui Liang, and Yi Ren. "Incomplete stent apposition of low-profile visualized intraluminal support stents in the treatment of cerebral aneurysms." Journal of NeuroInterventional Surgery 12, no. 6 (December 9, 2019): 591–97. http://dx.doi.org/10.1136/neurintsurg-2019-015505.

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ObjectiveThis study retrospectively analyzed the risk factors, management strategies, and complications of incomplete stent apposition (ISA) of low-profile visualized intraluminal support (LVIS) stents after initial deployment in the treatment of cerebral aneurysms.MethodsThe clinical characteristics of ISA or wall apposition (WA) of LVIS stent after initial deployment were analyzed. The risk factors of ISA were identified using univariate logistic regression analysis and multivariate logistic regression analysis. The clinical characteristics of ISA following different management strategies were also shown.ResultsThe retrospective study enrolled 303 patients with 315 LVIS stent-assisted aneurysms. Fifty-nine patients with 59 stents showed ISA after initial deployment. At the end of the study, the presence of ISA was only observed in eight patients (2.5%). The stent-subtended arc angle (>90) and the aneurysm of the internal carotid artery (ICA) were associated with ISA. The stent-subtended arc angle (>90) and stent size (4.5*20 mm) were independent risk factors of ISA. The incidence of thromboembolic events in the ISA group was significantly higher than that in the WA group. After the treatment of ISA, there was no significant difference in good outcomes between patients with ISA and those with WA after initial deployment.ConclusionsISA is more likely to occur at tortuous vessels. The stent-subtended arc angle (>90) and LVIS size (4.5*20 mm) were independent risk factors of ISA. ISA led to significantly increased incidence of thromboembolic events. However, ISA after initial deployment did not affect the patient's prognosis.
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Miles, Kate, and Luke Nottage. "“Back to the Future” for Investor–State Arbitrations: Revising Rules in Australia and Japan to Meet Public Interests." Journal of International Arbitration 26, Issue 1 (February 1, 2009): 25–58. http://dx.doi.org/10.54648/joia2009002.

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The more things change, the more some stay the same. This article first highlights renewed concerns about delays and, especially, costs in international commercial arbitration (ICA). Many now urge quite radical solutions to make ICA more efficient, including allowing parties to authorize arbitrators to facilitate settlement (Arb–Med). At the same time, there are growing calls for more transparency, non–party participation, and other rule changes to promote the legitimacy of the burgeoning field of investor–state arbitration (ISA). Such reforms are justified by the greater variety of public interests involved in ISA, despite some possible losses in efficiency. We should resist a tendency simply to extend the solutions devised or proposed for ICA, particularly in the form of Rules of arbitral institutions, to contemporary ISA.However, some reforms incorporating proper safeguards may also be advisable in both fields, such as Arb–Med processes, or arbitrator remuneration providing better incentives to streamline proceedings. Many reforms can be implemented by institutions devising tailored ISA Rules, to be added as options for investors in bilateral or regional investment treaties or Free Trade Agreements (FTAs). Our article therefore proposes a variety of improvements. These are based on comparisons of the main Rules adopted for ISA (ICSID and the UNCITRAL Rules), the arbitration Rules of institutions like the Australian Centre for International Commercial Arbitration (ACICA) and the Japan Commercial Arbitration Association ( JCAA), and some of the provisions already found in Australia’s FTAs or governing trade disputes under the World Trade Organization (WTO) system. Hopefully, these improvements will enable ISA to keep developing through bilateral initiatives such as the proposed Australia–Japan FTA, emerging regional initiatives, and ultimately a new multilateral framework for investment. Although reforms are currently needed to bolster the legitimacy of ISA, longer–term reforms may instead re–emphasize efficiency, rather like ICA has done after decades spent achieving global acceptance.
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Cedeño Sares, Luis A., Raúl Díaz-Torres, Alicia Casariego-Año, Daniel Arias-Toro, and María Yánez-Romero. "Efecto de la acetilación sobre propiedades físicas del almidón de Banano (M. Sapientum L.) variedad Cavendish." Cumbres 7, no. 1 (June 30, 2021): 9–20. http://dx.doi.org/10.48190/cumbres.v7n1a1.

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El objetivo del presente trabajo fue evaluar la influencia del volumen de anhídrido acético (AA) y tiempo de reacción en el porcentaje de acetilos, grado de sustitución, porcentaje del poder de hinchamiento, índice de solubilidad en agua e índice de absorción de agua del almidón acetilado. Para ello se evaluó la influencia del volumen del anhídrido acético (5, 10, 15 ml) y el tiempo de reacción (30, 60 y 90 min) sobre el porcentaje de acetilo (PA), grado de sustitución (GS), poder de hinchamiento (PH), índice de solubilidad en agua (ISA) e índice de absorción de agua del almidón (IAA). El volumen de anhídrido acético influyó significativamente en PA, GS, PH, ISA e IAA; mientras que el tiempo de reacción solo influyó significativamente en el PA, GS e ISA (p≥ 0.05). Sin embargo, la interacción entre ambas variables incidió significativamente (p≤ 0.05) en el PH, ISA e IAA (p≤ 0.05). La superficie del granulo presentó ligeros daños al incrementar el volumen de anhidro acético y el tiempo de reacción. El valor del coeficiente de regresión R2 indicó que los modelos ajustados explicaron entre el 99,8929 % y el 97,9964 % la variabilidad de las variables de respuesta.
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&NA;. "ISA 247." Drugs in R & D 8, no. 2 (2007): 103–12. http://dx.doi.org/10.2165/00126839-200708020-00005.

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Schneider, Christiane. "ISA GENZKEN." Afterall: A Journal of Art, Context and Enquiry 2 (January 2000): 27–37. http://dx.doi.org/10.1086/aft.2.20711400.

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McIntyre, J. A., and J. Castañer. "ISA-247." Drugs of the Future 29, no. 7 (2004): 680. http://dx.doi.org/10.1358/dof.2004.029.07.819884.

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Blem, Emily, Jaikrishnan Menon, Thiruvengadam Vijayaraghavan, and Karthikeyan Sankaralingam. "ISA Wars." ACM Transactions on Computer Systems 33, no. 1 (March 11, 2015): 1–34. http://dx.doi.org/10.1145/2699682.

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Tsiklauri-Shengelia, Zhuzhuna, Natia Shengelia, and Revaz Shengelia. "Some Practical Financial Reporting (IFRS) Assessment Aspects Of The Covid-19 Impact on Business." PIRETC-Proceeding of The International Research Education & Training Centre 104, no. 1-2 (April 4, 2021): 76–87. http://dx.doi.org/10.36962/ecs104/1-2-76.

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Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business all over the world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered and addressed by the top management. These financial key issues include discussing the following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, IAS 1, IAS 2, ISA 570 (revised) -Going Concern . The Impairment Review of Inventory, Fixed Assets, financial instruments, also the Going Concern at the entity level must be assessed in detail in the pandemic and other difficult circumstances; Keywords: IFRS , Covid-19 Impact, Impairment, Expected Credit Loss (ECL), NRV, ISA, Going Concern.
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Malhotra, Naveen. "Increased publication avenues-The ISA--IJA zonal supplements." Indian Journal of Anaesthesia 64, no. 15 (2020): 160. http://dx.doi.org/10.4103/ija.ija_1075_20.

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Chi, Manjiao, and Xi Wang. "The Evolution of ISA Clauses in Chinese IIAs and Its Practical Implications." Journal of World Investment & Trade 16, no. 5-6 (November 13, 2015): 869–98. http://dx.doi.org/10.1163/22119000-01606004.

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China has concluded a large number of international investment agreements (IIAs), many of which include investor-State arbitration (ISA) clauses. These clauses can be divided in three types: narrow, broad and special ISA sections, each providing different admissibility requirements on disputes for ISA. While narrow ISA clauses allow disputes involving the amount of compensation for expropriation to be submitted to ISA, broad ISA clauses and special ISA sections generally allow a wider range of disputes for ISA. The evolution of the ISA clauses shows China’s shifting attitudes towards ISA from ‘cautious’ to ‘proactive’. Such shift seems in favor of ISA and investors, but the impact of this shift remains to be seen.
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Dissertations / Theses on the topic "ISA"

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Vesik, Hanne. "Isa." Thesis, Linnéuniversitetet, Institutionen för film och litteratur (IFL), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-84762.

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Del av en påbörjad roman om en kvinna som flyttar in i sin avlidna mormors hus efter att ha varit bosatt i London under några år. Hon återupptar kontakten med människor som hon kände som barn, samt reflekterar över tillvaron och ser tillbaka på tiden i London där hon bland annat hade en kärleksrelation som möjligen inte är helt avslutad.
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Sanmartín, Méndez Luz Del Carmen, and María Teresa Valdés. "Isa Bags." Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/168315.

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TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN MARKETING
Sanmartín Méndez, Luz Del Carmen, [Parte I], Valdés, María Teresa, [Parte II]
El presente plan de marketing fue desarrollado con el objetivo de posicionar las nuevas bolsas de tela ecológicas Isa Bags en la mente de nuestro mercado objetivo. El plan se ejecutará durante un año iniciando en enero de 2018 y finalizando en diciembre del mismo año. En este plan se plantean las diferentes actividades a realizarse para lograr el objetivo principal y se explica el razonamiento detrás de cada una. De igual manera, se comparte información sobre el entorno y ambiente actual, sobre la industria y fortalezas del producto. Este plan de marketing surge después de haber realizado estudios cualitativos, incluyendo encuestas y entrevistas, para conocer la percepción de los consumidores en nuestro mercado objetivo. Dentro del estudio se tomó en consideración la opinión general sobre el cuidado del medio ambiente para entender como esta impacta su elección de tipo de bolsa, considerando que las Isa Bags son bolsas de tela fabricadas artesanalmente con materiales que no contaminan el ambiente. Se reconocieron segmentos importantes antes de identificar nuestro mercado objetivo y enfocarnos en este para el desarrollo del plan.
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Baraya, Raghda, and Johansson Malin. "Implementeringen av ISA." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26285.

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Syftet med denna studie ä̈r att undersö̈ka hur infö̈randet av den nya revisionsstandarden ISA upplevs av revisorerna i Sverige och hur ISA fö̈rhåller sig till god redovisningssed och rättvisande bild.
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Capella, Fernanda Mathias. "Arquitetura reconfigurável multi-ISA." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/104137.

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O mercado de sistemas embarcados tem demandado uma variada gama de aplicações, aplicações estas cada vez mais complexas. Para atender tal demanda, visto o declínio da lei de Moore e os processadores chegando ao seu limite de dissipação térmica, os projetistas são pressionados a desenvolverem novas organizações computacionais. Para manter a compatibilidade binária, de forma que a grande quantidade de aplicativos e ferramentas já desenvolvidas possa ser reutilizada, as empresas desenvolvem seus produtos focando em melhorias de um dado processador que irá executar a mesma ISA (Instruction Set Architecture). Essa necessidade de compatibilidade de código impõe muitas restrições à equipe de projeto, haja vista as limitações impostas pela ISA legada. A Tradução Binária (TB) abre novas possibilidades aos projetistas, visto que permite a execução de códigos previamente compilados para uma determinada arquitetura em outra arquitetura. No entanto, a TB acrescenta mais uma camada entre o código e sua execução, trazendo perdas de desempenho. Este trabalho explora um novo mecanismo de tradução binária dinâmico de dois níveis que, ao trocar o primeiro nível, pode executar ISAs diferentes de forma totalmente transparente e ainda amortiza os custos de tradução. Da mesma forma ao trocar o segundo nível de tradução binária pode-se trocar a arquitetura alvo. Com base nesse tradutor de dois níveis, é apresentado como estudo de caso um sistema computacional composto por uma arquitetura reconfigurável capaz de executar códigos x86, ARM, PowerPC e MIPS de forma transparente, com compatibilidade binária e com ganhos de desempenho.
The embedded systems market is demanding a wide range of applications, and these applications are increasing in complexity. In order to meet this demand, since the decline of Moore’s law and processors reaching their thermal dissipation limits, designers are pushed to develop new computer organizations. In order to support binary compatibility, so that the large quantity of applications and tools already deployed can be reused, companies develop their products focusing on improvement of a given processor that will execute the same ISA (Instruction Set Architecture) as before. This need for code compatibility impose a lot of restrictions to the design team, considering the limitations imposed by the legacy ISA. Binary Translation (BT) open new possibilities for designers, since it allows the execution of a code previously compiled to a specific architecture in another architecture. However, BT adds another layer between code and actual execution, therefore bringing performance penalties. This work explores a dynamic two-level binary translation system that, by changing the first BT level, allows the execution of different ISAs in a transparent fashion and still amortizes translation costs. In the same way, it is possible to switch to another target architecture by only changing the second BT level. Based on this two-level translator this work presents, as a case study, a computational architecture comprising of an dynamic reconfigurable array that can execute x86, ARM, PowerPC and MIPS binary codes in a transparent way, maintaining binary compatibility with performance gains.
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Skagerstam, Ebbesson Sara, and Frida Skagerstam. "ISA 540 (OMARBETAD)- Effekter på revisorns arbete." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19986.

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Bakgrund: International Standards on Auditing (ISA) är en uppsättning med 36 standarder som svenska revisorer har att förhålla sig till vid revision av företag. En av dessa, ISA 540, genomgick nyligen en omarbetning, och den nya versionen är tillämplig för räkenskapsperioder som startade 15 december 2019 och senare. Standarden hanterar revision av uppskattningar i redovisningen, ett område som innebär en växande utmaning för revisorer. Standardsättaren menar att den nya standarden innebär utökade krav och mer detaljerad vägledning kring revision av uppskattningar med syfte att höja revisionskvaliteten. Det finns dock tidigare forskning som visar på att utökad reglering inte självklart leder till förbättrad revisionskvalitet. Det har också funnits en oro från berörda att standardändringen skulle generera i en ökad arbetsbörda som inte vägs upp av de positiva effekterna. Syfte: Syftet med undersökningen är att förklara om ISA 540 (omarbetad) har påverkat revisorers arbetssätt och arbetsbörda. Undersökningen ämnar också att utifrån revisorers upplevelse av den nya standardens konsekvenser dra slutsatser kring påverkan på revisionskvaliteten. Metod: En kvantitativ undersökningsmetod har använts för att kunna dra generella slutsatser kring resultatet. Insamling av data gjordes med hjälp av enkäter för att fånga revisorers upplevelse av den nya standardens påverkan på deras arbete. Hypotesprövning har sedan genomförts med hjälp av teckentest. Slutsats: Slutsatsen är att revision av uppskattningar är ett arbete som blivit mer standardiserat och innebär en högre arbetsbörda för revisorer på grund av ISA 540 (omarbetad). Samtidigt har standarden lett till en förbättring av revisionskvaliteten. Utifrån diskussionen i tidigare studier var detta resultat inte att förvänta, då mer standardiserade processer har kritiserats för att hämma professionellt omdöme vilket i själva verket sägs vara det som förbättrar revisionskvaliteten.
Background: International standards on auditing (ISA) is a set of 36 standards that Swedish auditors have to adhere to when auditing companies. One of these, ISA 540, was recently revised, and the new version is applicable for accounting periods starting December 15, 2019 and later. The standard deals with the audit of estimates, an area that poses a growing challenge for auditors. The standard setter claims that the new standard entails increased requirements and more detailed guidance on auditing estimates with the aim of raising the quality of audits. However, there is previous research that shows that increased regulation does not obviously lead to improved audit quality. There has also been a concern from relevant bodies that the revised standard would generate an increased workload that is not offset by the positive effects. Purpose: The purpose of the report is to explain whether ISA 540 (revised) has affected auditors' working methods and workload. The survey also intends to draw conclusions about the impact on the quality of audits based on auditors' experience of the consequences of the revised standard. Methods: A quantitative method has been used to be able to draw general conclusions about the results. Data was collected using surveys to capture auditors' experience of the revised standard's impact on their work. Sign tests were then performed in order to test the hypothesis of the report. Conclusion: The conclusion is that auditing estimates is a work that has become more standardized and entails a higher workload for auditors due to ISA 540 (revised). At the same time, the standard has led to an improvement in audit quality. Based on the discussion in previous studies, this result was not to be expected, as more standardized processes have been criticized for inhibiting professional judgment, which in fact is said to be what improves the audit quality.
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Souza, Jeckson Dellagostin. "A reconfigurable heterogeneous multicore system with homogeneous ISA." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/140321.

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Dada a grande diversidade de aplicações embarcadas presentes nos atuais dispositivos portáveis, ambos os paralelismos em nível de threads e de instruções devem ser explorados para obter ganhos de desempenho e energia. Enquanto MPSoCs (sistemas em chip de múltiplos núcleos) são amplamente usados para esse propósito, estes falham quando consideramos produtividade de software, já que eles são compostos de chips com diferentes arquiteturas que precisam ser programados separadamente. Por outro lado, processadores multi núcleos de propósito geral implementam a mesma arquitetura, mas são compostos de núcleos homogêneos de processadores superescalares que consomem muita potência. Nesta dissertação, propõe-se um novo sistema, que tira proveito de circuitos reconfiguráveis para criar diferentes organizações que implementam a mesma arquitetura, capazes de apresentar alto desempenho com baixo custo energético. Para garantir a compatibilidade binária, usa-se um mecanismo de tradução binária que transforma o código a ser executado no circuito reconfigurável durante a execução. Usando aplicações representativas, mostra-se que uma versão do sistema heterogêneo pode ganhar da sua versão homogênea em média de 59% em desempenho e 10% em energia, com melhoras em EDP (Energy-Delay Product – Produto da energia pelo tempo de execução) em quase todos os cenários. Além disso, este trabalho também propõe e avalia seis escalonadores para este sistema heterogêneo: dois algoritmos estáticos, os quais alocam as threads no primeiro núcleo livre, onde elas permanecerão durante toda a execução; um escalonador direcionado por contagem de instruções, o qual realoca as threads durante pontos de sincronização de acordo com a sua contagem de instruções; um escalonador de Feedback, que usa dados de dentro da unidade reconfigurável para realocar threads; o PC-Feedback, que adiciona um mecanismo de reuso de dados ao último escalonador; e um escalonador Oráculo, que é capaz de decidir a melhor alocação de threads possível. Mostra-se que o algoritmo estático pode ter alto desempenho em aplicações com alto paralelismo, contudo para um desempenho mais uniforme em todas as aplicações os algoritmos de Feedback e PC-Feedback são mais indicados.
Given the large diversity of embedded applications one can find in current portable devices, for energy and performance reasons one must exploit both Thread- and Instruction Level Parallelism. While MPSoCs (Multiprocessor system-on-chip) are largely used for this purpose, they fail when one considers software productivity, since it comprises different ISAs (Instruction Set Architecture) that must be programmed separately. On the other hand, general purpose multicores implement the same ISA, but are composed of a homogeneous set of very power consuming superscalar processors. In this dissertation, we show how one can effectively use a reconfigurable unit to provide a number of different possible heterogeneous configurations while still sustaining the same ISA, capable of reaching high performance with low energy cost. To ensure ISA compatibility, we use a binary translation mechanism that transforms code to be executed on the fabric at run-time. Using representative benchmarks, we show that one version of the heterogeneous system can outperform its homogenous counterpart in average by 59% in performance and 10% in energy, with EDP (Energy-Delay Product) improvements in almost every scenario. Furthermore, this work also proposes and evaluates six schedulers for the heterogeneous system: two static algorithms, which allocate the threads on the first free core, where they will run during the entire execution; an Instruction Count (IC) Driven scheduler, which reallocates threads during synchronization points accordingly to their instruction count; a Feedback scheduler, which uses data from inside the reconfigurable unit to reallocate threads; the PCFeedback scheduler, that adds a reuse mechanism to the last one; and an Oracle scheduler, which is capable of deciding the best thread allocation possible. We show that the static algorithm can reach high performance in applications with high parallelism, however for uniform performance in all applications, the Feedback and PC-Feedback algorithms are better designated.
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Horák, Lukáš. "Použití standardu ISA 95 pro část výrobní linky." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2021. http://www.nusl.cz/ntk/nusl-442480.

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This thesis deals with the design and implementation of the ISA-95 standard on a newly created production line. The standard and its models are described in the theoretical part, following with the individual selected software solutions, which were used for the standard’s application. Subsequently, a description of the construction and program tools of both devices, which by physical arrangement and their connection create the production line, is provided. The next part of the thesis deals with the design and application of a batch control process. This is the basis for an ISA-95 standard implementation, which uses specific software resources for data acquisition and visualization. A functional verification of the production line and realized design was done within the last part. The conclusion presents an evaluation of production based on analyzed data from the test production.
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Costa, João Pedro Rodrigues dos Reis. "O aprofundar do processo de internacionalização da ISA." Master's thesis, FEUC, 2015. http://hdl.handle.net/10316/29738.

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Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Fernando Manuel Pereira Oliveira Carvalho e João Justo Gonçalves.
O presente relatório advém do estágio curricular afeto ao Mestrado de Gestão pela Faculdade de Economia da Universidade de Coimbra, realizado na ISA – Intelligent Sensing Anywhere, S.A. Pretende não só apresentar o trabalho realizado de 2 de Fevereiro até 5 de Junho de 2015 na referida empresa, como também as conclusões relativas ao estudo do tema da Internacionalização. Num mundo cada vez mais global como este em que vivemos a entrada nos mercados externos é uma atividade de enorme importância e que passou a ser praticamente obrigatória para as empresas envolvidas nos mais variados sectores de negócio. Sendo a ISA uma empresa com uma vertente bastante tecnológica a necessidade de continuar a aposta nos mercados internacionais é uma constante, tentando aproveitar as oportunidades que surgem para chegar a novas regiões e mercados. Como forma de aumentar o portefólio de mercados e clientes foram analisados e selecionados mercados alvo, tentando perceber as suas características por forma a depois decidir quais os melhores modos de operação. Ao longo deste relatório será feita uma abordagem mais teórica ao tema da Internacionalização, uma breve apresentação da empresa e ao mercado onde atua, e serão abordadas as atividades desenvolvidas durante o estágio.
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Holmblad, Ida, and Vassbotn Johanne Schou. "Internrevisionens betydelse : En studie om påverkan på externrevisorers arbete." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28541.

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Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget. Denna bakgrund ledde oss fram till uppsatsens syfte som är att undersöka hur den externa revisionen påverkas av internrevision sett utifrån en externrevisors perspektiv. För att besvara uppsatsens frågeställningar har en kvalitativ fallstudie använts. Semistrukturerade intervjuer genomfördes med fem externa revisorer för insamlandet av data. Från fallstudien framkom det att internrevisionen påverkar externa revisorer. Ytterligare visade studien att det sker ett samarbete mellan den interna och externa revisionen. En bra internrevision leder till ett mer effektivt arbetssätt samt en mindre riskfylld revision. Resultatet som framkom i studien visar att externa revisorer använder den interna revisionens underlag om den bedöms som tillförlitlig. Samarbetet mellan revisorerna bidrar till en mer effektiv revision.
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Hjalmarsson, Andreas, and Jenny Sahlin. "International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56878.

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År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ”hög men inte absolut säkerhet”, ersatts med termen ”rimlig säkerhet”. I problemdiskussionen argumenterar vi för vilka problem som denna förändring kan medföra. Vi nämner bland annat att revisionsberättelsen kan bli allt för komplicerad, vilket kan leda till försämrad kommunikation inte enbart mellan revisorer och kunder, men även kunderna och deras intressenter. Denna studie utgår från ett kvalitativt synsätt och har antagit en deduktiv ansats för att besvara den valda problemformuleringen på bästa sätt. Denna diskussion leder oss till problemformuleringen som lyder:                                  ”Hur kommer relationen mellan revisorer och kunder förändras vid tillämpningen av International Standards on Auditing, ISA?”                 Utifrån denna problemformulering har vi för avsikt att studera om relationen mellan revisorerna och kunderna har förändrats efter tillämpningen av ISA. Dessutom vill vi skapa en insikt i om kunderna är medvetna om denna förändring och de bakomliggande orsakerna till förändringen. För att söka svar på frågorna har bland annat besöksintervjuer genomförts med både revisorer och kunder.            Detta resonemang kommer sedan att kopplas samman med relevanta teorier som vi anser lämpade till denna studie, såsom Kommunikationsprocessen, Agentteorin, Förändringsteorin, Motivationsteorin och Etik & Moral.        Vi kan konstatera att revisorernas kunder överlag i Sverige har mycket god tillit till sina revisorer och dessutom anser de även att revisorerna är mycket mera än en kontrollant. Det kunderna främst värdesätter är att revisorerna även fungerar som ett bollplank, där de kan bolla frågor mellan varandra.   Under genomförandet av denna studie har det bland annat framkommit att kommunikationen från revisionsbyråernas sida har varierat gällande att informera kunderna kring tillämpandet av den internationella revisionsstandarden ISA.  Resultatet av denna studie har bland annat lett fram till att revisionsbyråerna och däribland revisorerna måste arbeta med att bli bättre på att kommunicera förändringar som påverkar dem själva samt sina kunder.
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Books on the topic "ISA"

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1954-, Desjardins Sergine, and Desjardins Sergine 1954-, eds. Isa. Laval, Québec, Canada: Guy Saint-Jean, éditeur, 2014.

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Isa & May. Oxford: Isis, 2011.

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Stefan, Ripplinger, ed. Isa Melsheimer. Berlin: Wiens, 2006.

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Isa pāra. Naī Dillī: Vartikā Prakāśana, 1991.

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Beti, Mongo. Zavalli Isa. Istanbul: Kaynak, 1985.

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Camille, Morineau, and Carré d'art/Musée d'art contemporain de Nîmes, eds. Isa Melsheimer. Nîmes: Carré d'art-Musée d'art contemporain, 2010.

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Forster, Margaret. Isa & May. London: Chatto & Windus, 2010.

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Farquharson, Alex. Isa Genzken. London: Phaidon, 2006.

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Aderne, Isa. Isa Aderne. Cotia, S.P. [São Paulo, Brazil]: Ateliê editorial, 2001.

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Isa bāra. Noeḍā: Remādhava Pablikeśansa, 2007.

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Book chapters on the topic "ISA"

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Pichler, Cathrin, and Roman Berka. "Isa Stech." In TransAct, 71–74. Vienna: Springer Vienna, 2010. http://dx.doi.org/10.1007/978-3-211-99801-4_11.

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Xiaoli, Sun. "Isa Tarjaman." In Encyclopaedia of the History of Science, Technology, and Medicine in Non-Western Cultures, 2383. Dordrecht: Springer Netherlands, 2016. http://dx.doi.org/10.1007/978-94-007-7747-7_8667.

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Adler, Dan. "Isa Genzken." In Contemporary Sculpture and the Critique of Display Cultures, 54–73. New York : Routledge, 2019. | Series: [Routledge focus on art history and visual studies]: Routledge, 2018. http://dx.doi.org/10.4324/9781351049184-3.

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Dongarra, Jack, Piotr Luszczek, Felix Wolf, Jesper Larsson Träff, Patrice Quinton, Hermann Hellwagner, Martin Fränzle, et al. "SIMD ISA." In Encyclopedia of Parallel Computing, 1819. Boston, MA: Springer US, 2011. http://dx.doi.org/10.1007/978-0-387-09766-4_2302.

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Turner, Barry. "International Seabed Authority (ISA)." In The Stateman’s Yearbook, 50–51. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1007/978-1-349-74024-6_42.

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Turner, Barry. "International Seabed Authority (ISA)." In The Statesman’s Yearbook, 50–51. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1007/978-1-349-74027-7_42.

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Turner, Barry. "International Seabed Authority (ISA)." In The Statesman’s Yearbook, 50. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1007/978-1-349-67278-3_41.

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Heath-Brown, Nick. "International Seabed Authority (ISA)." In The Stateman’s Yearbook, 50. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1007/978-1-349-57823-8_41.

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Turner, Barry. "International Seabed Authority (ISA)." In The Statesman’s Yearbook 2010, 48. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1007/978-1-349-58632-5_41.

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Turner, Barry. "International Seabed Authority (ISA)." In The Statesman’s Yearbook, 48–49. London: Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1007/978-1-349-58635-6_41.

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Conference papers on the topic "ISA"

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Venkat, Ashish, Harsha Basavaraj, and Dean M. Tullsen. "Composite-ISA Cores: Enabling Multi-ISA Heterogeneity Using a Single ISA." In 2019 IEEE International Symposium on High Performance Computer Architecture (HPCA). IEEE, 2019. http://dx.doi.org/10.1109/hpca.2019.00026.

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García-Galán, Jesus, Pablo Trinidad, and Antonio Ruiz-Cortés. "ISA packager." In the 5th Workshop. New York, New York, USA: ACM Press, 2011. http://dx.doi.org/10.1145/1944892.1944906.

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Sotoudeh, Matthew, Anand Venkat, Michael Anderson, Evangelos Georganas, Alexander Heinecke, and Jason Knight. "ISA mapper." In CF '19: Computing Frontiers Conference. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3310273.3321559.

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Kirshner, Sergey, and Barnabás Póczos. "ICA and ISA using Schweizer-Wolff measure of dependence." In the 25th international conference. New York, New York, USA: ACM Press, 2008. http://dx.doi.org/10.1145/1390156.1390215.

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Baroni, Marco, Alessandro Lenci, and Luca Onnis. "ISA meets Lara." In the Workshop. Morristown, NJ, USA: Association for Computational Linguistics, 2007. http://dx.doi.org/10.3115/1629795.1629802.

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Venkat, Ashish, and Dean M. Tullsen. "Harnessing ISA diversity: Design of a heterogeneous-ISA chip multiprocessor." In 2014 ACM/IEEE 41st International Symposium on Computer Architecture (ISCA). IEEE, 2014. http://dx.doi.org/10.1109/isca.2014.6853218.

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Cho, Shenghsun, Han Chen, Sergey Madaminov, Michael Ferdman, and Peter Milder. "Flick: Fast and Lightweight ISA-Crossing Call for Heterogeneous-ISA Environments." In 2020 ACM/IEEE 47th Annual International Symposium on Computer Architecture (ISCA). IEEE, 2020. http://dx.doi.org/10.1109/isca45697.2020.00026.

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Whitman, Michael E., and Herbert J. Mattord. "Developing the BS-ISA." In the 3rd annual conference. New York, New York, USA: ACM Press, 2006. http://dx.doi.org/10.1145/1231047.1231057.

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Nider, Joel, and Mike Rapoport. "Cross-ISA Container Migration." In SYSTOR '16: International Conference on Systems and Storage. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2928275.2933275.

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Nurahmi, Latifah, Dongming Gan, and Sunil K. Agrawal. "Synthesis of a 3-RPS Parallel Manipulator Based on Axodes." In ASME 2022 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/detc2022-91025.

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Abstract A spatial displacement of a rigid body can be described as a combination of translation and rotation about an axis, known as Instantaneous Screw Axis (ISA). As the rigid body moves over time, ISA will form a ruled surface called axodes. The position and orientation of ISA and its trajectory over time plays an important role to determine kinematic models of the human body. It helps to design wearable orthoses and even to diagnose any pathological patterns. On the other hand, the motion of a rigid body can also be described by a transformation matrix and its time-derivative. This paper presents a synthesis of wearable orthoses based on ISA. The approach is developed based on the relation between two velocity matrices, one computed from the trajectory of the ISA, another one computed from the time-derivative of the transformation matrix. This relation yields a numerical synthesis of parameters of translations and rotations, and design parameters of a rigid body. The developed methodology is applied to a 3-RPS parallel manipulator to obtain parameters of translations and rotations, and platform dimensions for a given set of ISA. The surface of ISA axodes is visualized and three lines of ISA are selected. The poses of a 3-RPS parallel manipulator to achieve the motion defined by a given set of ISA are illustrated. The advantage of this approach is less parameters to be handled, since it aims to synthesize parameters of translations and rotations, instead of coordinates of points. A coupled motion (parasitic motion) undergone by a parallel manipulator can be easily solved by this approach.
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Reports on the topic "ISA"

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Murr, J., R. G. Skirrow, A. Schofield, J. Goodwin, R. Coghlan, L. Highet, M. P. Doublier, J. Duan, and K. Czarnota. Tennant Creek-Mount Isa IOCG mineral potential assessment. Geoscience Australia, 2020. http://dx.doi.org/10.11636/134157.

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Brown, William D., and Jerel A. Smith. Documentation of the ISA Micro Computed Tomography System. Office of Scientific and Technical Information (OSTI), December 2013. http://dx.doi.org/10.2172/1122220.

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Brown, William D., and Chuck J. Divin. Site Acceptance Testing Procedure for ISA MicroCT System. Office of Scientific and Technical Information (OSTI), December 2013. http://dx.doi.org/10.2172/1122246.

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MacFarlane, S. K., D. S. Edwards, T. J. Palu, S. van der Wielen, A. J. M. Jarrett, L. S. Hall, L. K. Carr, and P. Henson. Petroleum systems summary: South Nicholson Basin and Isa Superbasin region. Geoscience Australia, 2020. http://dx.doi.org/10.11636/record.2020.061.

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Brown, W., and C. Pincus. Trip Report for ISA MicroCT Installation, Site Acceptance Testing and Training. Office of Scientific and Technical Information (OSTI), January 2014. http://dx.doi.org/10.2172/1133107.

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McGinnis, Leon F. Formalizing ISA-95 level 3 control with smart manufacturing system models. Gaithersburg, MD: National Institute of Standards and Technology, December 2019. http://dx.doi.org/10.6028/nist.gcr.19-022.

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Wade, C., A. Reid, A. Fabris, S. Hore, and K. Robertson. Curnamona Province: IOCG frontier between Olympic Cu-Au Province-Mt Isa. Natural Resources Canada/CMSS/Information Management, 2021. http://dx.doi.org/10.4095/329164.

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Bailey, A. H. E., A. J. M. Jarrett, L. Wang, D. C. Champion, L. S. Hall, and P. Henson. Shale brittleness in the Isa Superbasin in the northern Lawn Hill Platform. Geoscience Australia, 2020. http://dx.doi.org/10.11636/133723.

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Brown, William D. Computed Tomography Reconstruction Checklist for Data Acquired on the ISA MicroCT System. Office of Scientific and Technical Information (OSTI), December 2013. http://dx.doi.org/10.2172/1121411.

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Brown, William D. TP83-MicroCT Data Acquisition, Reconstruction and Analysis Using the ISA MicroCT System. Office of Scientific and Technical Information (OSTI), December 2013. http://dx.doi.org/10.2172/1122242.

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