Relevant bibliographies by topics / Test auditif

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Academic literature on the topic 'Test auditif'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Test auditif"

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Dupuis, Kate, Iris Yusupov, Susan Vandermorris, Kelly L. Murphy, Dmytro Rewilak, Kathryn A. Stokes, and Marilyn Reed. "Considering Age-Related Hearing Loss in Neuropsychological Practice: Findings from a Feasibility Study." Canadian Journal on Aging / La Revue canadienne du vieillissement 38, no. 02 (December 7, 2018): 245–52. http://dx.doi.org/10.1017/s0714980818000557.

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RÉSUMÉLa perte auditive représente une problématique répandue chez la population âgée. Cela peut poser des défis pour les neuropsychologues, étant donné que les méthodes d’intervention doivent être présentées oralement et donc entendues avec précision. Dans cette étude, le statut auditif de 20 clients (âge moyen= 71 ans) a été évalué au sein d’une clinique de neuropsychologie en milieu hospitalier et l’impact de cette évaluation sur la pratique des neuropsychologues a été étudié. Un assistant de recherche a administré un bref test de dépistage des troubles auditifs à chacun des clients. Nous avons demandé à quatre neuropsychologues de commenter le statut auditif de leurs clients avant et après leur avoir présenté les résultats des tests de dépistage. Le dépistage a révélé que la majorité des clients présentait au moins une perte auditive légère et que les neuropsychologues étaient relativement précis (60 %) dans leur estimation du statut auditif de leurs clients. Enfin, les neuropsychologues ont utilisé l’information sur le statut auditif de leurs clients en vue de les diriger vers des services en audiologie, ainsi que pour renseigner les clients et les familles sur la perte auditive et la communication.
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Yanti, Rini Agustin Eka, and Noviyanti Ahawiyah. "IMPLEMENTASI MEDIA PEMBELAJARAN AUDITIF TERHADAP HASIL BELAJAR PESERTA DIDIK." Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) 7, no. 2 (December 23, 2019): 59. http://dx.doi.org/10.25157/je.v7i2.2961.

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Latar belakang penelitian ini adalah pencapaian kegiatan belajar mengajar terjadi apabila siswa mampu mengikuti proses pembelajaran yang diberikan oleh guru di dalam kelas. Media pembelajaran memiliki peran untuk membantu meningkatkan hasil belajar siswa. Tujuan penelitian ini adalah 1) untuk mengetahui hasil belajar siswa di kelas eksperiman pada pengukuran awal dan pengukuran akhir. 2) untuk mengetahui peningkatan hasil belajar siswa di kelas eksperimen. 3) untuk mengetahui apakah terdapat pengaruh penerapan media pembelajaran auditif terhadap hasil belajar siswa. Penelitian menggunakan metode eksperimen, Teknik analisis data menggunakan uji N-Gain dan uji Hipotesis menggunakan Uji t-test. Hasil penelitian menunjukan 1) terdapat perbedaan hasil belajar siswa pada pengukuran awal dan pengukuran akhir. 2) terdapat peningkatan hasil belajar siswa pada kategori tinggi di kelas eksperimen. 3) terdapat pengaruh penerapan media pembelajaran auditif terhadap hasil belajar siswa.
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Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.

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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables representing demand for auditing by incorporated societies are associated with mechanisms that indicate auditor quality to users. We find that larger entities, and entities with higher salaries as a proportion of revenues and higher debt as a proportion of assets are more likely to be audited; they are also more likely to choose chartered accountancy firms and to choose larger audit firms. Entities with a higher proportion of their revenue from members are more likely to choose Big 5 auditors. These results are consistent with DeAngelo's (1981) and Watts and Zimmerman's (1986) explanations for professional auditing institutes, audit firm size, and audit firm reputation as surrogates for auditor quality.
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.2018.005.01.5.

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ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.v5i01.172.

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ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42
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El Assy, Mahmoud Ghanem. "The Effect of Joint Audit on Audit Quality: Empirical Evidence from Companies Listed On the Egyptian Stock Exchange." International Journal of Accounting and Financial Reporting 5, no. 2 (November 27, 2015): 195. http://dx.doi.org/10.5296/ijafr.v5i2.8431.

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The purpose of this paper is to investigate the effect of joint audit on earnings conservatism, our proxy for audit quality, of companies listed on the Egyptian stock exchange, by examining whether companies audited by two independent auditors are more conservative than companies audited by a single auditor. In addition, we investigate whether this relationship is affected by the type of joint audit regimes (i.e., voluntary versus mandatory), and the mix of joint auditors appointed (i.e., two big 4 auditors, or two non-big 4 auditors, or one Big 4 auditor paired with one non-big 4 auditor). To test our hypotheses, we use a sample of 32 companies listed on the Egyptian stock exchange during the period 2009 through 2013. The results of our multiple regression analyses show that companies audited by joint auditors are more conservative than companies audited by single auditors. However, we find no significant difference in levels of earnings conservatism between companies audited by joint auditors mandatorily and companies audited by joint auditors voluntarily. We also find no significant difference in levels of earnings conservatism between companies audited by two big4 auditors and companies audited by two non-big4 auditors, or by one big4 auditor paired with one non-big4 auditor.
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., Junaidi, Novia Nurul Khasanah, and Nurdiono . "THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING." Journal of Indonesian Economy and Business 31, no. 1 (September 30, 2016): 247. http://dx.doi.org/10.22146/jieb.23269.

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This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indicate a condition in which, conceptually, there has been a change of auditor that makes the relationship between the auditor and the client end, but in effect, the relationship is still going on. Regulations for mandatory auditor rotations causes audit firms or their partners to cheat the system by changing the name of their firm, or partners, to allow them to continue auditing the same client. This research samples 110 companies listed on the Indonesian Stock Exchange between 2000 and 2010, which were obtained using a purposive sampling method. The results of a statistical test indicate that a company’s size significantly influences the tenure. The variables of firms’ risk and auditors’ reputations do not have significant effects on tenure, statistically. This research is expected to contribute both theoretically and practically, especially to the regulations on auditors’ rotations. Auditing quality is an important factor that must be maintained by the auditor profession, to maintain the independence of auditors. In the auditing practices in Indonesia, regulators should consider the artificial rotation phenomenon that occurs in Indonesia, so the practice of auditing can run better.
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Solicha, Elisabeth Juliaz, and Deliza Henny. "PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING)." Jurnal Akuntansi Trisakti 5, no. 1 (August 16, 2019): 141. http://dx.doi.org/10.25105/jat.v5i1.4840.

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This research objective is to know how the perception of senior and junior auditors, whether there are differences between them, regarding of creative accounting practices conducted by the auditee. This research sample are consist of auditor at public accounting firms in the area of Tangerang and Jakarta with 86 respondents. Data were obtained from questionnaires which distributed to the research place. Tests on this research using validity test, reliability test and hypotheses test through independent sample t test. The results of this research stated that the whole auditors (senior or junior) agree with the creative accounting practice done by auditee and there were no difference in perception between senior and junior auditors on the creative accounting practice that assessed by three components of assessment, that are business ethics, quality of financial statements and manager motivation
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Machado, Cíntia Santos Silva, Hálida Larissa Batista da Silva do Valle, Karen Maria de Paula, and Sheilla da Silva Lima. "Caracterização do processamento auditivo das crianças com distúrbio de leitura e escrita de 8 a 12 anos em tratamento no Centro Clínico de Fonoaudiologia da Pontifícia Universidade Católica de Minas Gerais." Revista CEFAC 13, no. 3 (November 12, 2010): 504–12. http://dx.doi.org/10.1590/s1516-18462010005000119.

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OBJETIVO: verificar possíveis desordens do processamento auditivo em crianças com distúrbio de leitura e escrita. MÉTODOS: foram selecionadas 15 crianças, com audição normal, na faixa etária de 8 a 12 anos, com baixo rendimento escolar e que se encontravam em tratamento no setor de linguagem escrita no Centro Clínico de Fonoaudiologia da Pontifícia Universidade Católica de Minas Gerais. Os indivíduos foram submetidos aos testes: Pediatric Speech Intelligibility test, - Staggered Spondaic Word test, Fala com Ruído, Fala Filtrada, Gap in Noise e Padrão de Duração e Freqüência Melódicos. RESULTADOS: verificou-se que todos os indivíduos apresentaram alterações em pelo menos uma habilidade auditiva do processamento auditivo. CONCLUSÃO: Verificou-se estreita e estrita relação entre as habilidades do processamento auditivo e o distúrbio de leitura e escrita. Os procedimentos que se destacaram na identificação de anormalidades no processamento neurológico da informação auditiva foram os testes SSW, PSI com palavras no ruído e Teste de Padrão de Freqüência melódico.
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Salawu, Mary Kehinde. "Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach." International Journal of Economics and Finance 9, no. 8 (July 19, 2017): 191. http://dx.doi.org/10.5539/ijef.v9n8p191.

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The study examines the factors influencing auditor independence among listed companies in Nigeria. A sample of 65 firms out of the 194 listed on the Nigerian Stock Exchange (NSE) were purposively selected for analysis, these comprise 14 money deposit banks (financial), 1 mortgage bank and 50 non-financial firms. Secondary data were employed for the study and were sourced from the audited financial reports of sampled companies and fact book of the Nigerian Stock Exchange between the periods of 2006 and 2013. Data were analysed using descriptive statistics and Generalised Method of Moments (GMM). Preliminary tests were carried out such as Sargan test, Arellano-Bond Serial Correlation Test among others. The study revealed that Big4, audit tenure, profitability, leverage and inventory with account receivable had negative significant impact, which can impair auditor independence, while size of the firms and loss had positive influence on auditor independence in Nigeria. Also, the square root of the number of subsidiaries was positively related to auditor independence, but not significant and the total number of subsidiaries had positive influence on auditor independence but not significant. These results implied that the two variables can increase the complexity of the audit and, consequently, a rise in audit fees expect in their presence. This will in turn reduce auditor independence. The study therefore recommended that joint audit be adopted and audited tenure be reviewed. The findings of the study would enable management, regulators, investors and other stock market participants to play their unique and important roles in enhancing auditor independence in Nigeria.
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Dissertations / Theses on the topic "Test auditif"

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LABROUSSE, JEAN-MICHEL. "Localisation cranienne de la maladie osseuse de paget : etude de l'examen neuropsychologique et des potentiels evoques auditifs precoces : a propos de 18 cas." Toulouse 3, 1988. http://www.theses.fr/1988TOU31293.

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Cruz, Aline Duarte da. "Esforço auditivo e fadiga em adolescentes com deficiência auditiva - uso do sistema FM." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/25/25143/tde-01102018-201135/.

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O esforço auditivo é definido como o esforço cognitivo e de atenção necessários para compreender a fala em ambiente ruidoso. Este estudo teve como objetivo analisar o esforço auditivo e fadiga em adolescentes com deficiência auditiva, usuários de aparelho de amplificação sonora individual (AASI), sem e com sistema de frequência modulada (FM), e comparar com adolescentes com audição normal, por meio do desenvolvimento de uma plataforma para execução da tarefa secundária em teste de dupla tarefa; analisar o impacto do ruído na aprendizagem pela perspectiva dos participantes; e investigar a opinião dos usuários sobre o impacto do uso do sistema FM na sala de aula. Participaram 18 adolescentes com audição normal e 13 adolescentes com deficiência auditiva sensorioneural, bilateralmente, de grau moderado e severo usuários de AASI e sistema FM, com média de idade de 14 anos. O esforço auditivo foi avaliado por meio do paradigma da dupla tarefa, a fadiga por meio de escala, o impacto do ruído na aprendizagem por meio de uma questão e foi aplicado um questionário sobre o uso do sistema FM em ambiente educacional. Foram utilizados para análise dos resultados o teste T (p< 0,01), Anova, qui-quadrado de Pearson (p<0,05) e análise descritiva. Foi elaborada uma plataforma para auxiliar a execução do teste de dupla tarefa, denominada PALETA, com um teste de memória de reconhecimento de cores. A diferença do esforço auditivo com base no número de respostas corretas foi estatisticamente significativa entre os participantes do grupo com audição normal e os participantes do grupo com deficiência auditiva na condição apenas com AASI, o que não ocorreu quando analisado o tempo de resposta. Os resultados sugerem que o desempenho do grupo com audição normal foi próximo ao do grupo com deficiência auditiva na condição com AASI e sistema FM, sendo que na condição de uso apenas do AASI apresentou um esforço auditivo maior. Os resultados obtidos na escala de avaliação da fadiga não revelaram diferenças estatisticamente significativas entre nenhum dos grupos. Sobre o impacto no ruído na sala de aula, os resultados revelaram que o grupo usuário de AASI e sistema FM relataram menor queixa quanto ao ruído interferir na aprendizagem do que seus pares ouvintes e na condição apenas com seus AASI. O questionário aplicado forneceu informações sobre as perspectivas do usuário de sistema FM, que em sua maioria encontravam-se satisfeitos e faziam o uso efetivo de seus dispositivos em sala de aula. Conclui-se que a PALETA é considerada uma ferramenta efetiva para auxiliar na cução de teste de dupla tarefa quando considerado o número de respostas corretas; o uso do sistema FM foi efetivo para reduzir o esforço auditivo; não foram encontradas diferenças significativas entre os grupos quanto à fadiga; a queixa dos adolescentes com deficiência auditiva quanto ao impacto do ruído na aprendizagem diminui significativamente com o uso do sistema FM, e a maioria dos adolescentes usuários de sistema FM encontravam-se satisfeitos e faziam o uso efetivo de seus dispositivos em sala de aula.
Listening effort is defined as the cognitive effort and the attention required to understand speech in a noisy environment. This study aims to analyze listening effort and fatigue in hearing impaired adolescents, users of HA, with and without a FM system, and to compare them with adolescents with normal hearing, through development of a platform for performing the secondary task in a dual-task test; analyze the impact of noise on learning from the participants perspective; and investigate users\' opinions on the impact of using the FM system in the classroom. A total of 31 adolescents participated in this study: 18 with normal hearing and 13 with moderate to severe bilateral sensorineural hearing loss, users of HA and FM system. The mean age of the adolescents was 14 years. Listening effort was evaluated using dual task paradigm; fatigue, using a scale; the impact of noise on learning, using a question; and the use of the FM system in an educational environment, using a questionnaire. The results were statistically analyzed using t-test (p<0.01), Anova, chisquare of Pearson (p<0.05) and descriptive analysis. A platform was developed to assist in the execution of the dual task test. The platform was named PALETA and consisted of color recognition memory test. Based on the number of correct responses, the difference in listening effort was statistically significant between the participants of the normal hearing group and the participants of the hearing-impaired group when these participants were using HA; but the difference was not statistically significant when comparing response times. The results suggest that the performance of the normal hearing group was similar to the hearing-impaired group when these participants were using a HA and a FM system. When the participants of the hearingimpaired group were using only the HA, the results showed a greater listening effort. The results obtained in the fatigue assessment scale did not reveal statistically significant differences in any of the groups. On the impact of noise in the classroom, the results revealed that the hearing-impaired group users of hearing aid and FM system reported less complaints about noise interfering in learning than their normal hearing peers and in the condition only with their HA. The questionnaire applied provided information on the user\'s perspectives of FM system, which showed that the users were mostly satisfied and made effective use of their devices in the classroom. It is concluded that PALETA is considered an effective tool to assist in the execution of dual task test when considering the number of correct answers; the use of the FM system was effective in reducing listening effort; no significant differences were found between the groups regarding fatigue; the complaint of adolescents with hearing loss about the impact of noise on learning diminishes significantly with the use of the FM system; and the majority of adolescents using FM systems were satisfied and made effective use of their devices in the classroom.
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Hledíková, Renáta. "Nezávislý audit vybrané společnosti - spolupráce externího a interního auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125037.

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This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
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Théroux, Jean-François. "Transfert intermodal (visuel-auditif--auditif-visuel) de l'apprentissage de la discrimination de courts intervalles de temps." Master's thesis, Université Laval, 2003. http://hdl.handle.net/20.500.11794/44329.

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En modalité visuelle, la perception temporelle est influencée par l'environnement spatial. L'expérience 1 examine l'incidence des points de fixation sur la discrimination temporelle de deux durées standards : 200 et 335 ms. Trois diodes sont disposées sur un plan vertical (Bas, Milieu, Haut). Les intervalles sont délimités sur le segment inférieur de façon ascendante (B-M), descendante (M-B) ou sur le segment supérieur de façon ascendante (M-H), descendante (H-M). Un point de fixation est exigé pour chacune des conditions (B, M, H). Les résultats montrent que les performances sont majoritairement attribuables à l'influence de l'attention. Cette variable est contrôlée par l'expérience 2 qui reproduit la précédente, sans exiger de point de fixation. Les résultats révèlent que les séries ascendantes sur le segment inférieur permettent une meilleure discrimination temporelle.
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Vadenbo, Jonatan, and Wali Mirza. "Revisionskvalitet vid distansarbete : En kvalitativ studie om effekterna av Covid-19." Thesis, Karlstads universitet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84614.

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Den pågående Covid-19 pandemin har orsakat dödsfall, risk mot människors hälsa och världsekonomisk nedgång. Detta ledde till att flera organisationer runt om världen tog hänsyn till hälsomyndigheternas restriktioner och implementerade distansarbete för organisationers fortsatta överlevnad. Revisionsbranschen har inte varit ett undantag när det gäller implementering av distansarbete. Den snabba globaliseringen har möjliggjort stor utveckling inom digitalisering, vilket många revisionsbyråer anammat. Revisionsbranschen under skrivandets stund, är mer utrustad med digitala verktyg än för några år sen. Det har lett till att revisionsbranschen har varit omedvetet förbereda att implementera distansarbete till följd av Covid-19. Distansarbetes påverkan på revisionskvalitet är ett outforskat område vid skrivandets stund, därför är syftet med studien att bidra med kunskap om hur det ökade distansarbetet under Covid-19 har påverkat revisionskvalitet. I vår studie korsas två olika områden, revisionskvalitet och distansarbete. Studien presenterar faktorer som påverkar revisionskvalitet när distansarbete implementeras. Samtliga faktorer har undersökts genom tio kvalitativa intervjuer med revisorer som har varierande erfarenhet. Majoriteten av respondenterna i studien hör till Big-4 byråer och två respondenter i studien hör till en medelstor revisionsbyrå. Studien bidrar med kunskap om hur distansarbete påverkar revisionskvalitet. Studien gör detta genom att undersöka distansarbetets påverkan på två olika dimensioner som revisionskvalitet består av, input och process. Resultatet påvisar att distansarbete har lett till begränsad kommunikation och mänsklig interaktion, förändringar i revisionsgranskningsmetoder och sämre effektivitet. Vilket leder till en lägre sannolikhet att fel upptäcks och därmed påverkar revisionskvalitet negativt. Studien ger även bidrag till forskningen om distansarbete inom revisionsbranschen.
The ongoing Covid-19 pandemic has caused deaths, risks to human health, and a global economic downturn. The pandemic led several organizations worldwide to consider the public health authorities' restrictions and implementing teleworking for organizations' continued survival. The auditing industry has not been an exception when it comes to implementing teleworking. Rapid globalization has enabled significant developments in digitalization, which many auditing firms have embraced. As a result, today's auditing industry is more equipped with digital tools than a few years ago. As a result, the auditing industry has been unknowingly preparing to implement teleworking due to Covid-19. However, the impact of teleworking on audit quality is an unexplored area at the time of writing. Therefore, the purpose of the study is to contribute knowledge about how the increased teleworking during Covid-19 has affected auditing quality. In our study, two different areas are crossed, audit quality and telework. Many factors that can affect audit quality are indirect due to the increasing telework in auditing. All factors were explored through ten qualitative interviews with auditors who have varying experiences. The majority of the respondents in the study belong to Big-4 agencies, and two respondents in the study belong to a medium-sized auditing firm. The study contributes knowledge of how teleworking affects audit quality. The study does this by examining the impact of teleworking on two different dimensions that make up audit quality, input, and process. The results show that teleworking has led to limited communication and human interaction, changes in audit methods, and lower efficiency, leading to a lower probability that errors are detected and negatively affects audit quality. Thus, the study also contributes to research on teleworking in the auditing industry.
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Guidry, Flora Gail. "A test of the determinants of auditor tendency to issue going-concern audit reports to nonfailing companies." Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186091.

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The purpose of this study is to develop and test a model to explain why auditors issue going-concern reports to companies that subsequently do not fail. Given the auditor's access to records and unique interaction with management and legal council during the audit, it seems plausible that the auditor' s going concern report can serve as a useful indicator or "signal" of the company's potential inability to maintain itself as a going-concern. However, before one can even discuss the usefulness of the going-concern audit report, it must be shown to be reliable. Developing a model to explain why the auditor's signal of a client's going-concern status subsequently proves to be unreliable should help financial statement users better assess the information value or usefulness of the going-concern audit report. In this study the likelihood that the auditor has sent a reliable signal of the company's subsequent economic status to financial statement users was hypothesized to be a function of the client and auditor related factors which affect the auditor's judgements and/or reporting decisions. The tests showed that the company's estimated probability of bankruptcy, an indicator of ambiguity and complexity in the auditor's decision-making environment, was a significant determinant of signaling reliability. In addition, audit technology was found to be significantly related to signaling reliability, with more structured auditing firms issuing reports which appear to be more reliable than the audit reports issued by less structured auditing firms. Finally, subsequent mitigating actions or events which are reported between the date of the audit report and the subsequent financial statements are significantly negatively associated with signaling reliability of the going-concern audit report. The remaining client and auditor-related factors--audit/client tenure, auditor's industry concentration ratio, and client size relative to the auditor's total client base are not significantly associated with the report's signaling reliability. However, the results suggest that these factors should be further examined.
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Šellenberková, Ilona. "Testy prováděné v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-149853.

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The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).
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Sena, Taise Argolo. "Triagem auditiva neonatal com potencial evocado auditivo de tronco encefálico automático: a utilização de novas tecnologias." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/11926.

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Made available in DSpace on 2016-04-27T18:11:56Z (GMT). No. of bitstreams: 1 Taise Argolo Sena.pdf: 595972 bytes, checksum: 7693a80adc39a593cccdae56ded0102f (MD5) Previous issue date: 2012-02-14
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Introduction: The Automated Auditory Brainstem Response (AABR) is an important tool to make Newborn Hearing Screening. However, some aspects that make it more difficult to exam, like time and intensity of acoustic stimulus, must be taken into consideration. Aim: Analyze the results of Newborn Hearing Screening with Automated Auditory Brainstem Response with new technologies that use the detection method in the frequency domain and stimulus repetition rate at 93Hz. Methodology: The Automated Auditory Brainstem Response was made at 200 newborns (93 female and 107 male), at 30 and 35dBnHL. Subsequently all newborns were submitted to the Auditory Brainstem Response (ABR) Diagnostic Mode, as golden standard test. Results: The sensibility and specificity were calculated through Fisher Exact Test taken into consideration the ABR Diagnostic Mode. The sensibility found at AABR at 35dBnNA was 100% and the specificity was 100%, at the intensity of 30dBnNA the sensibility found was 100% and the specificity was 97.23%. The average time to make the automated exam was 28.3 seconds in the 35 dBnHL and 32.9 seconds in the 30 dBnHL. The time was analyzed considering the state of consciousness of the newborn, based on the Brazelton Scale classification. It was possible to notice that when the newborn was quieter the examination time was quicker. Conclusion: The AABR made at frequency domain with stimulus repetition rate at 93Hz shows high sensibility and specificity, with relative short time to get the results. The state of consciousness influences the execution time of the exam.
Introdução: O Potencial Evocado Auditivo de Tronco Encefálico Automático (PEATE-A) é uma ferramenta importante para realização da Triagem Auditiva Neonatal. Entretanto, alguns aspectos que dificultam a realização do exame, como o tempo e a intensidade do estímulo acústico, devem ser levados em consideração. Objetivos: Analisar os resultados da Triagem Auditiva Neonatal com Potencial Evocado Auditivo de Tronco Encefálico Automático, com novas tecnologias que utilizam método de detecção no domínio da frequência e taxa de repetição do estímulo a 93Hz. Metodologia: O Potencial Evocado Auditivo de Tronco Encefálico Automático foi realizado em 200 neonatos (93 do sexo feminino e 107 do masculino), nas intensidades de 30 e 35dBnNA. Em seguida, todos os neonatos foram submetidos ao exame de Potencial Evocado Auditivo de Tronco Encefálico (PEATE) Modo Diagnóstico, como teste padrão ouro. Resultados: A sensibilidade e especificidade foram calculadas por meio do Teste Exato de Fisher, levando em consideração o resultado do PEATE Modo Diagnóstico. A sensibilidade encontrada para o PEATE-A na intensidade de 35dBnNA foi de 100% e a especificidade de 100%; para a intensidade de 30dBnNA a sensibilidade encontrada foi de 100% e a especificidade, de 97,23%. O tempo médio de realização do exame automático foi de 28,3 segundos para a intensidade de 35 dBnNA e de 32,9 segundos para a intensidade de 30dBnNA. O tempo também foi analisado de acordo com o estado de consciência do neonato, conforme a classificação da Escala de Brazelton. Foi possível observar que quanto mais quieto o neonato, mais rápido o tempo de realização do exame. Conclusão: O PEATE-A realizado no domínio da frequência com taxa de repetição em 93Hz apresenta alta sensibilidade e especificidade, com tempo consideravelmente curto para a determinação da resposta. O estado de consciência influencia no tempo de execução do exame
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Věžník, Marek. "Testy věcné správnosti v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162264.

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The statutory auditor is required to submit an independent professional opinion about whether the financial statements give a true and fair view of the financial situation of the company and whether the financial statements are prepared in accordance with applicable accounting standards. Auditor reinforces credibility of information included in financial statements. External users are then able to make reasonable economic decisions based on those financial statements. Auditor performs many activities during audit and substantive procedures are one of them. Substantive procedures are tests of account balances and transactions that auditor performs to obtain information about the completeness, accuracy and relevance of the financial records. The goal of the theoretical part of the thesis is to describe the development of the audit profession, applicable legal and ethical standards regulating the audit profession and describe all the stages of the audit process. The goal of the practical part is to describe and audit of fictional manufacturing company with a focus on substantive procedures that the auditor performs on tangible and intangible assets.
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Ristic, Peric Tatijana. "The influence of the auditor-CFO relationship on the audit of goodwill impairment tests and possible write downs : A study of four Swedish listed companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226787.

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The objective of IAS 36 is to guide a company on how to apply procedures to ensure that its assets are carried at no more than their recoverable amount. The standard IAS 36 is however obscure and full of gaps to be filled with assumptions made by the CFO. Considering the obscurity of IAS 36, the audit of goodwill impairment tests and possible write downs can have different outcomes depending on the relationship between the auditor and CFO. This paper contributes to the literature by investigating how the auditor-CFO relationship influences the audit of goodwill impairment tests and possible write downs. The primary data consist of eight semi-structured interviews with four auditor-CFO pairs, in four Swedish listed companies. The auditor- CFO relationship and related negotiations are found to highly influence the audit of goodwill impairment tests and possible write downs. The findings indicate that the respondents view the auditor-CFO relationship as being proactive. Depending on what role the auditor is ascribed in the relationship by the CFO, the goodwill impairment tests and possible write downs have a different outcome, where optimistic values of the impairment tests are either upheld by implementation of relevant strategies or write downs are conducted.
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Books on the topic "Test auditif"

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P, Downs Marion, ed. Hearing in children. 4th ed. Baltimore: Williams & Wilkins, 1991.

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Northern, Jerry L. Hearing in children. San Diego, CA: Plural Publishing, 2014.

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Gleim, Irvin N. CIA review. Gainesville, Fla: Gleim Publications, 2004.

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Deciding what to teach and test: Developing, aligning, and auditing the curriculum. Newbury Park, Calif: Corwin Press, 1992.

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Deciding what to teach and test: Developing, aligning, and auditing the curriculum. Thousand Oaks, Calif: Corwin Press, 2000.

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Office, General Accounting. Asset valuation reviews and cost test. Washington, D.C: The Office, 1992.

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Hunt, Gordon. How to audition: For TV, movies, commercials, plays, andmusicals. 2nd ed. New York: HarperPerennial, 1995.

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Harmon, Renee. How to audition for movies and TV. New York: Walker, 1992.

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Hunt, Gordon. How to audition: For TV, movies, commercials, plays, and musicals. New York, N.Y: HarperPerennial, 1995.

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Bialy, Sharon. How to audition on camera: A Hollywood insider's guide for actors. Thomaston, ME: Tilbury House Publishers, 2016.

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Book chapters on the topic "Test auditif"

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Schlichting, Liesbeth, and Henk lutje Spelberg. "Auditief Geheugen." In Schlichting Test voor Taalproductie-II, 133–36. Houten: Bohn Stafleu van Loghum, 2012. http://dx.doi.org/10.1007/978-90-313-9842-3_7.

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Lincke, Susan. "Performing an Audit or Security Test." In Security Planning, 217–34. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-16027-6_13.

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Martens, Matthew P. "Alcohol Use Disorders Indentification Test (AUDIT), The." In Encyclopedia of Clinical Neuropsychology, 101–3. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-57111-9_9009.

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Martens, Matthew P. "The Alcohol Use Disorders Indentification Test (AUDIT)." In Encyclopedia of Clinical Neuropsychology, 1–3. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56782-2_9009-1.

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Followill, David S., Catharine H. Clark, and Tomas Kron. "Audits Using End-to-End Tests." In Clinical 3D Dosimetry in Modern Radiation Therapy, 487–508. Boca Raton : Taylor & Francis, 2017. | Series: Imaging in medical diagnosis and therapy ; 28: CRC Press, 2017. http://dx.doi.org/10.1201/9781315118826-19.

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Chuprunov, Maxim. "Implementation of Automated Test and Monitoring Scenarios in the SAP ERP Environment." In Auditing and GRC Automation in SAP, 441–72. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35302-4_17.

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Diaz-Chavez, Rocio, and Anni Vuohelainen. "Test Auditing of Socio-Economic Indicators for Biofuel Production." In Socio-Economic Impacts of Bioenergy Production, 39–58. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-03829-2_3.

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London, Jane. "Evidence for Audit and Feedback." In Improving Use of Medicines and Medical Tests in Primary Care, 107–39. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-2333-5_5.

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Medina-Mora, Elena, Silvia Carreño, and Juan Ramon De la Fuente. "Experience with the Alcohol Use Disorders Identification Test (AUDIT) in Mexico." In Recent Developments in Alcoholism, 383–96. Boston, MA: Springer US, 1998. http://dx.doi.org/10.1007/0-306-47148-5_19.

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Abdolmohammadi, Mohammad J. "A Test of the Relationship Between Task Structure and Decision Aids Type in Auditing." In Recent Research in Psychology, 131–42. New York, NY: Springer New York, 1991. http://dx.doi.org/10.1007/978-1-4612-3190-5_7.

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Conference papers on the topic "Test auditif"

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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size of the company; the second hypothesis examined the dependence of the audit results on the year of its performance. We used Pearson’s chisquare independence test to verify these hypotheses. We have grouped the detailed audit results to provide clear proof. Based on the achieved results, we can say that the analyzed audit results showed the dependence of the audit results on the size of the company as well as on the year the audit was performed. The discussion then explains the reasons for the identified dependencies.
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McKee, Robert J., Justin R. Hollingsworth, and Anthony J. Smalley. "Methods for and Benefits of Centrifugal Compressor Design Audits." In ASME 2003 International Mechanical Engineering Congress and Exposition. ASMEDC, 2003. http://dx.doi.org/10.1115/imece2003-55218.

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As gas pipeline and industrial compressors become more powerful and more complex, it has become beneficial to conduct technical audits of these machines in the design stage. Detailed analysis of critical or advanced compressors by independent evaluators have identified operating limitations, resonant responses, potential vibrations, weak components, the onset of stall, and other instabilities, and have recommended ways to eliminate a variety of potential problems before the compressor is placed in operation. The suitability of a compressor and its driver for the planned service should be thoroughly evaluated, so that each component and the system not only satisfy the design conditions, but also extreme operating conditions. This paper presents a description of the tools available for design audits and gives examples of benefits that have resulted from recent audits. The rotordynamics of any large high-speed compressor should be carefully evaluated to identify potential instabilities, high vibration levels, and even destructive responses of the machine. Powerful rotordynamic analysis tools and specific knowledge exists to accurately predict bearing and seal stiffness and damping, lateral critical speeds, and damped forced responses. Some examples of significant results obtained from rotordynamic evaluations are presented, and typical problems that have been identified and eliminated are highlighted. Torsional vibration analyses for compressor trains are an essential aspect of a design audit that have identified vibration problems and weak components. Examples of torsional vibration responses and problems that can be identified and corrected are included in this paper. The aerodynamics of a compressor is a design audit topic to which attention should be paid. Thermophysical properties of the process gas, as it is compressed, are important quantities which can be accurately determined by modern equations of state. The internal velocity distribution and pressure rise per impeller and diffuser can be evaluated to identify areas of excess loss, poor work transfer, or restrictions within a compressor. Flow angles such as at the impeller and diffuser entrances can be predicted and evaluated. The diffuser inlet flow angle is a critical indicator of the onset of rotating stall. This type of aerodynamic analysis also provides important input for performance test planning and evaluation. This paper concludes with a summary of benefits of design audits for pipeline and industrial compressors.
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Cunha, Julia Marina, Giselle S. A. D. Merino, and Eugenio A. D. Merino. "Design para saúde e qualidade de vida: desenvolvimento e avaliação de requisitos de projeto para fone de ouvido inclusivo." In Systems & Design: Beyond Processes and Thinking. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/ifdp.2016.3153.

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Os casos de Perda Auditiva Induzida por Ruído (PAIR) entre crianças e adolescents aumentaram 30% nos últimos 30 anos, segundo Shargorodsky (2010). Algumas pesquisas indicam que esse aumento pode estar relacionado ao uso de dispositivos pessoais de áudio (Music Induced Hearing Loss (MIHL), como fones de ouvido, que associado a outros fatores, como o tempo de exposição e a intensidade sonora, elevam o risco de perda auditiva. Associado a este problema identifica-se a exclusão vivenciada por usuários de aparelho auditivo que tem dificuldades de utilizar fones de ouvido, devido à inadaptabilidade dos produtos à utilização simultânea.Objetiva-se com esta pesquisa definir os requisitos de projeto que possibilitem a criação de um produto (fone de ouvido) que atenda também os usuários de aparelho auditivo. Para esta finalidade foram consideradas as áreas de ergonomia, usabilidade, design inclusivo para um projeto centrado no usuário que vise proteção da saúde e melhoria da qualidade de vida dos mesmos. Como forma de verificar a viabilidade dos requisitos foi desenvolvido um protótipo funcional, submetido a testes de ruído para aferir sua performance.A pesquisa foi dividida em duas etapas, uma de cunho teórico que buscou levantar e analisar na literatura os temas relacionados e uma segunda etapa, de cunho prático, onde foram definidos os requisitos e realizado o teste com o protótipo funcional. Em relação a etapa prática, foi utilizado como referência o GODP (Guia de Orientação para o Desenvolvimento de Projetos).A partir da definição dos requisitos foi desenvolvido um fone de ouvido que, potencialmente, limita a intensidade sonora do som reproduzido e possibilita também a utilização por usuários de aparelho auditivo. Por meio de um protótipo funcional realizou-se uma avaliação de nível de pressão sonora do fone de ouvido projetado, onde obteve-se o máximo de 73dB nas frequências entre 1300 e 1400Hz, na reprodução de ruído branco. Estes resultados demostram que os requisitos, bem como o produto desenvolvido apresentam um desempenho adequado atendendo as exigências dos usuários.A pesquisa possibilitou demonstrar o potencial do design quando aplicado para melhoria da saúde, bem-estar e qualidade de vida das pessoas. Salientando a importância de projetos centrados no usuário, que consideram as pessoas com suas diversas habilidades e capacidades para a geração de produtos que satisfaçam as reais necessidades dos usuários.DOI: http://dx.doi.org/10.4995/IFDP.2016.3153
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Song, Congzheng, and Vitaly Shmatikov. "Auditing Data Provenance in Text-Generation Models." In KDD '19: The 25th ACM SIGKDD Conference on Knowledge Discovery and Data Mining. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3292500.3330885.

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Shinde, Priyash, Abhijeet Karve, Paras Mandaliya, and Sandesh Patil. "Wireless Security Audit & Penetration Test using Raspberry Pi." In 2018 International Conference on Smart City and Emerging Technology (ICSCET). IEEE, 2018. http://dx.doi.org/10.1109/icscet.2018.8537246.

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Vojtěchová, Tereza, Michal Novák, Miloš Klouček, and Ondřej Bojar. "SAO WMT19 Test Suite: Machine Translation of Audit Reports." In Proceedings of the Fourth Conference on Machine Translation (Volume 2: Shared Task Papers, Day 1). Stroudsburg, PA, USA: Association for Computational Linguistics, 2019. http://dx.doi.org/10.18653/v1/w19-5355.

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Wywiał, Janusz. "On Bayesian Testing in Auditing." In 17-th AMSE. Applications of mathematics in economics. International Scientific Conference: Poland, 27-31 Agust, 2014. Conference proceedings full text papers. Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2014. http://dx.doi.org/10.15611/amse.2014.17.31.

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Zhang Li and Zhang Jianping. "Design on control test of information systems in commercial bank IPO audit." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339722.

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Alshatshati, Salahaldin, Kevin P. Hallinan, and Robert J. Brecha. "Estimating Building Envelope Thermal Characteristics From Single-Point-in-Time Thermal Images." In ASME 2016 10th International Conference on Energy Sustainability collocated with the ASME 2016 Power Conference and the ASME 2016 14th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/es2016-59091.

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Energy efficiency programs implemented by utilities in the U.S. have rendered savings costing on average $0.03/kWh [1]. This cost is still well below energy generation costs. However, as the lowest cost energy efficiency measures are adopted, the cost effectiveness of further investment declines. Thus, there is a need to develop large-scale and relatively inexpensive energy auditing techniques to more efficiently find opportunities for savings. Currently, on-site building energy audits process are expensive, in the range of US$0.12/sf – $0.53/sf, and there is an insufficient number of professionals to perform the audits. Here we present research that addresses at community-wide scales the characterization of building envelope thermal characteristics via drive-by and fly-over GPS linked thermal imaging. A central question drives this research: Can single point-in-time thermal images be used to infer R-values and thermal capacitances of walls and roofs? Previous efforts to use thermal images to estimate R-values have been limited to stable exterior weather conditions. The approach posed here is based upon the development of a dynamic model of a building envelope component with unknown R-value and thermal capacitance. The weather conditions prior to the thermal image are used as inputs to the model. The model is solved to determine the exterior surface temperature, ultimately predicted the temperature at the thermal measurement time. The model R-value and thermal capacitance are tuned to force the error between the predicted surface temperature and the measured surface temperature from thermal imaging to be near zero. The results show that this methodology is capable of accurately estimating envelope thermal characteristics over a realistic spectrum of envelope R-values and thermal capacitance present in buildings nationally. With an assumed thermal image accuracy, thermal characteristics are predicted with a maximum error of respectively 20% and 14% for high and low R-values when the standard deviation of outside temperature over the previous 48 hours is as much as 5°C. Experimental validation on a test facility with variable surface materials was attempted under variable weather conditions, e.g., where the outdoor air temperature experiences varying fluctuations prior to imaging. The experimental validation realized errors less than 20% in predicting the R-value even when the standard deviation of outdoor temperature over the 48 hours prior to a measurement was approximately 5°C.
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Baker, Ronald, Robert Peters, and Edul Chikhliwala. "Use of Multicomponent Infrared Gas Analyzers at Waste-to-Energy Facilities." In 12th Annual North American Waste-to-Energy Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/nawtec12-2230.

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Multicomponent Infrared Gas analyzers have been a workhorse as Continuous Emissions Monitoring Systems (CEMS) in the waste-to-energy (WTE) application for the past two decades. It is the technique of choice for many facilities. With obsolescence for electronics, instrumentation and data acquisition systems (DAS) averaging less than 10 years, the earlier multicomponent CEMS are being upgraded to what is now a third generation of that technology. This paper describes the evolution of the three generations of multicomponent CEMS. The evaluation of this technology in the WTE application encompasses the operating histories of nearly two dozen facilities demonstrating compliance with this type of CEMS. Specific details explaining the sampling systems, analyzer optics & controls, interface and communication with plant distributed control systems, and DAS systems are presented. Relative accuracy test audit (RATA) results, CEMS availability histories and annual maintenance costs are reviewed presenting a unique insight into both initial capital costs and operating costs. Actual annual man-hour totals for preventive maintenance (PM), unscheduled maintenance, and annual consumable parts costs are provided. Advances in computer capabilities have provided an opportunity for CEMS functions to not only become more comprehensive but also more robust. Key among these advances is the ability for factory-support services to be provided not only for the software platform but now even down to the basic auditing parameters of the analyzers themselves. Third generation CEMS now feature remote access of the analyzers from the instrumentation repair shop, the vendor’s factory or from the company’s technical service center.
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Reports on the topic "Test auditif"

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McCold, L. N. Field Test Evaluation of Conservation Retrofits of Low-Income, Single-Family Buildings in Wisconsin: Audit Field Test Implementation and Results. Office of Scientific and Technical Information (OSTI), January 1988. http://dx.doi.org/10.2172/814096.

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Friedman, G. H. Office of Inspector General audit of alternatives to testing at the Tonopah Test Range. Office of Scientific and Technical Information (OSTI), March 1998. http://dx.doi.org/10.2172/584987.

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Xu, Peng, Philip Haves, Mary Ann Piette, and Leah Zagreus. Demand Shifting With Thermal Mass in Large Commercial Buildings:Field Tests, Simulation and Audits. Office of Scientific and Technical Information (OSTI), September 2005. http://dx.doi.org/10.2172/886770.

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Currie, Janet, Wanchuan Lin, and Juanjuan Meng. Using Audit Studies to Test for Physician Induced Demand: The Case of Antibiotic Abuse in China. Cambridge, MA: National Bureau of Economic Research, June 2012. http://dx.doi.org/10.3386/w18153.

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McCold, L. N. Field Test Evaluation of Conservation Retrofits of Low-Income, Single-Family Buildings: Combined Building Shell and Heating System Retrofit Audit. Office of Scientific and Technical Information (OSTI), January 1987. http://dx.doi.org/10.2172/814093.

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Keefer, Philip, and Benjamin Roseth. Grand Corruption in the Contracting Out of Public Services: Lessons from a Pilot Study in Colombia. Inter-American Development Bank, June 2021. http://dx.doi.org/10.18235/0003335.

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Do targeted transparency interventions reduce corrupt behavior when corrupt actors are few and politically influential; their behavior imposes small costs on numerous individuals; and corrupt behavior is difficult to observe? Results from a study of informal audits and text messages to parents, meant to curb corruption in the School Meals Program of Colombia, suggests that they can. Theory is pessimistic that transparency interventions can change the behavior of actors who exert significant influence over supervisory authorities. Moreover, inherent methodological obstacles impede the identification of treatment effects. Results substantiate the presence of these obstacles, especially considerable spillovers from treated to control groups. Despite spillovers, we find that parental and operator behavior are significantly different between treatment and control groups. Additional evidence explains why operator behavior changed: out of concern that systematic evidence of corrupt behavior would trigger enforcement actions by high-level enforcement agencies outside of the political jurisdictions where they are most influential.
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Sharp, T. R. The North Carolina Field Test: Field Performance of the Preliminary Version of an Advanced Weatherization Audit for the Department of Energy's Weatherization Assistance Program. Office of Scientific and Technical Information (OSTI), January 1994. http://dx.doi.org/10.2172/814050.

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Sharp, T. R. The North Carolina Field Test: Field performance of the preliminary version of an advanced weatherization audit for the Department of Energy`s Weatherization Assistance Program. Office of Scientific and Technical Information (OSTI), June 1994. http://dx.doi.org/10.2172/10190333.

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Audit of subsidized ancillary services at the Nevada Test site. Office of Scientific and Technical Information (OSTI), September 1995. http://dx.doi.org/10.2172/109678.

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Comprehensive baseline environmental audit of former underground test areas in Colorado, Nevada, and New Mexico. Office of Scientific and Technical Information (OSTI), May 1994. http://dx.doi.org/10.2172/10102484.

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