Готові списки джерел за темами / Audio Paper

Добірка наукової літератури з теми "Audio Paper"

Автор: Grafiati

Опубліковано: 19 червня 2021

Оновлено: 17 лютого 2022

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Статті в журналах з теми "Audio Paper":

Si, Ruochen, Masatoshi Arikawa, Hideki Kaji, Tianqi Xia, and Shibasaki Ryosuke. "No Sudden Audio Switch – Preventing discontinuous POI audio playing in LBS." Abstracts of the ICA 1 (July 15, 2019): 1–2. http://dx.doi.org/10.5194/ica-abs-1-337-2019.

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Abstract. Many LBS applications provide automatic audio playing functions for introducing POI’s. Appropriate automatic audio playing can improve users’ expressions during traveling with LBS and in some degree prevent walking-smartphone. However, the problem of discontinuity of audio playing on the contrary affects users’ expressions. One main reason that cause the discontinuity of audio playing is the sudden switch of audios, usually caused by a user entering the geofence of another POI while the audio of current POI is under playing. This paper proposed a preliminary approach to prevent the sudden switch of the audio instruction of POI’s by making adjustments on the POI’s audios and geofences.Current main approach for automatic POI audio playing is using a geofence of the POI as a spatial trigger to control the audio playing. This simple approach may cause sudden switch of audio playing, which causes negative users’ expressions. As shown in Figure 1, a user’s moving trajectory frequently crosses geofences of two POI’s, which will result in a frequent switch of POI’s audios with neither completely played. The inflexible audio files and geofences are the main reasons causes the sharp audio switches and we are going to solve the problem by making the audio files and geofences flexible.Conventional POI audio is made of one integrated file. As shown in Figure 2, we separate the POI audio content into several audio files, with each file consists one sentence or one short paragraph, and we call it composed audio. The files of a composed audio will be played in sequence, and the basic rule of playing a composed audio is not stopping until one file is completely played, which ensures that the composed audio will stop naturally after a complete sentence or paragraph. We define four important events for automatic playing composed audios. Start playing means start to play a composed audio from the beginning. It usually happens when a user enters a geofence of a POI. Stop playing means to stop a composed audio when finishing playing the current audio file. It usually happens when a user enters the geofence of another POI. Prepare playing means to start playing a composed audio when finishing playing the composed audio that is under playing. It usually happens when enters the geofence of a second POI. Cancel playing means to cancel the prepare playing status of a composed audio. It happens when a composed audio of a POI is in prepare playing status but the user leaves the geofence of the current POI or enters the geofence of another POI before the composed audio starting playing.By introducing buffers to a geofence (Tokita, Arikawa, Si et al, 2018), it makes a geofence flexible, and we note the geofences with buffers as the buffered geofences. As shown in Figure 3, here we add an outer buffer to the geofence in Figure 1 to improve stability of POI’s audio play. An object has two status related to the buffered geofence: out and in, and it has two events related to the buffered geofence: enter and leave. The enter event occurs when the object is out of the buffered geofence and crosses the geofence’s boundary; the leave event occurs when the object is in the buffered geofence and crosses the geofence’s outer buffer. The result is that even though the user is frequently crossing the boundaries of the buffered geofences, he/she only enters each buffered geofences once, thus the audios of each POI will play once and will not be frequently switched.Given a POI set S={POI1, POI2…POIn}, as shown in Table 1, by combining the composed audio event and buffered geofence event, we are able to play POI’s audios naturally without sudden or switches of the audios.In this paper we introduced an approach to prevent discontinuous POI’s audio playing by composed audios and buffered geofences. This research is still preliminary, and it needs more researches on how to separate POI audios: too fragmented separation of POI audio may still make users feel an unnatural finish of an audio, and too generalized separation may result in more time costed before stopping a composed audio. Also, the current rules for playing composed audios based on the buffered geofences are relatively simple, which may cause unbalanced audio play. For example, when a user enters the buffered geofence of POI_A and soon enters the buffered geofence of POI_B, the time for playing composed audio of POI_A will be short. In the future, we plan to estimate the overall time for candidate audios to be played and balance the time for each of them.

Tewari, Tribhuwan Kumar. "Audio Watermarking Art of Hiding Copyright Information for Piracy Control." International Journal of Sensors, Wireless Communications and Control 10, no. 2 (September 15, 2020): 276–89. http://dx.doi.org/10.2174/2210327909666190409124959.

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Background & Objective: Revolution in digital multimedia is a boon to music industries, music creators for decades as digital music can be created, stored replicated and transferred easily and efficiently. But digitalization of multimedia becomes a curse when the multimedia content is illegally and freely distributed, shared across the network online or offline. Countering the illegal copying and distribution of digital media is the driving force behind the evolution of copyright protection and digital watermarking techniques. Methods: This paper presents the problem of piracy and the overview of the evolution of different digital audio watermarking techniques in time, transformed and compression domains to counter the problem of music piracy. The limitations of the audio watermarking techniques and the future scope for improvement are also presented. Results & Conclusion: This paper summarizes the evolution of audio watermarking techniques and reviews the existing watermarking techniques applied on audios. The limitations of the audio watermarking techniques and the future scope for improvement are also proposed. Additionally, the preliminaries for audio and brief of the properties which are exploited for watermarking of audio are presented.

Kim, Jung-Hwan, Sungryul Yun, Joo-Hyung Kim, and Jaehwan Kim. "Fabrication of Piezoelectric Cellulose Paper and Audio Application." Journal of Bionic Engineering 6, no. 1 (March 2009): 18–21. http://dx.doi.org/10.1016/s1672-6529(08)60096-7.

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Benecke, Bernd. "Audio-Description." Meta 49, no. 1 (September 13, 2004): 78–80. http://dx.doi.org/10.7202/009022ar.

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Middleton, Andrew. "Audio Active." International Journal of Mobile and Blended Learning 3, no. 2 (April 2011): 31–42. http://dx.doi.org/10.4018/jmbl.2011040103.

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This paper challenges the dominant perception evident in the literature that mobile podcasting is primarily a medium for knowledge transmission. It describes why and how mobile audio learning can be facilitative, active and integrated, and how it can involve diverse voices, including those of students, in ways that usefully disrupt didactic pedagogy. Audio is described as an active learning environment, capable of supporting connection to the real world around education in which students are able to act as autonomous learner-gatherers. The paper responds to concerns raised by Ciussi, Rosner, and Augier (2009) that some students are disinterested in podcasting and uses a scenario-based design methodology (Carroll, 2000) to describe and evaluate six innovative applications. It concludes that mobile audio can be understood as an active medium capable of richly and meaningfully engaging learners.

Xu, Xin, and Su Mei Xi. "Cross-Media Retrieval Method Based on Space Mapping." Advanced Materials Research 756-759 (September 2013): 1898–902. http://dx.doi.org/10.4028/www.scientific.net/amr.756-759.1898.

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This paper puts forward a novel cross-media retrieval approach, which can process multimedia data of different modalities and measure cross-media similarity, such as image-audio similarity. Both image and audio data are selected for experiments and comparisons. Given the same visual and auditory features the new approach outperforms ICA, PCA and PLS methods both in precision and recall performance. Overall cross-media retrieval results between images and audios are very encouraging.

Ketcha, Raphael Tegha. "Varieties of English in Cameroon audio-visual materials: Cameroon audio-lects." English Today 35, no. 1 (March 21, 2018): 20–27. http://dx.doi.org/10.1017/s0266078418000019.

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This paper identifies and describes five major varieties of Cameroon English (hereafter CamE) in Cameroon audio-visual materials. These five ‘audio-lects’ are Pidginized, Mainstream, Near-RP, Americanized and Frenchized CamE. The paper argues that these audio-lects mostly tie with real-life CamE, but differ from the latter phonostylistically. The utterances of 80 Cameroonian actors, actresses and musicians excerpted from 100 audio-visual materials constituted data for the paper. The audio-visual materials and artists were randomly selected to represent, as much as possible, CamE speakers from different socio-cultural spheres within Cameroon. The findings indicate that these audio-lects largely resemble real-life CamE varieties, which reflect the socio-ethnic, academic and professional diversity of CamE speakers.

Gallagher, Michael. "Voice audio methods." Qualitative Research 20, no. 4 (August 30, 2019): 449–64. http://dx.doi.org/10.1177/1468794119867549.

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This paper explores the potential of voice audio in qualitative research, as data in its own right rather than only as a precursor to transcription. Building on critiques of voice in qualitative research, I argue that audio can enable researchers to work with the more-than-representational excesses of voice. Developing this line of thinking, I draw on Levi Bryant’s machinic ontology to set out a post-humanist conception of voice as arising within ecologies of media machines. As an example of what machinic voice audio can do, I describe an experimental audio work that I produced as part of research on a ruinous landscape. The final section of the paper makes more general observations about the malleability and fallibility of the machinic voice.

Yan, Diqun, Xiaowen Li, Li Dong, and Rangding Wang. "An Antiforensic Method against AMR Compression Detection." Security and Communication Networks 2020 (September 2, 2020): 1–8. http://dx.doi.org/10.1155/2020/8849902.

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Adaptive multirate (AMR) compression audio has been exploited as an effective forensic evidence to justify audio authenticity. Little consideration has been given, however, to antiforensic techniques capable of fooling AMR compression forensic algorithms. In this paper, we present an antiforensic method based on generative adversarial network (GAN) to attack AMR compression detectors. The GAN framework is utilized to modify double AMR compressed audio to have the underlying statistics of single compressed one. Three state-of-the-art detectors of AMR compression are selected as the targets to be attacked. The experimental results demonstrate that the proposed method is capable of removing the forensically detectable artifacts of AMR compression under various ratios with an average successful attack rate about 94.75%, which means the modified audios generated by our well-trained generator can treat the forensic detector effectively. Moreover, we show that the perceptual quality of the generated AMR audio is well preserved.

Li, Xiang Jun, Qiao Zheng Ma, and Xiao Fei Zhang. "Design of Audio-Video Player System Based on Android Platform." Advanced Materials Research 694-697 (May 2013): 2313–16. http://dx.doi.org/10.4028/www.scientific.net/amr.694-697.2313.

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The wide application of audio and video technology is becoming more and more popular, involving the development of audio and video players, video conference, digital television, video on demand software, etc. This paper first studies and analyzes the structures of audio and video systems; then according to the analytical results, this paper expands the audio-video system by transplanting the FFmpeg framework, enabling it to support the parsing and decoding of a variety of audio and video formats. At last, this paper proposes the player development scheme by adopting the expanded audio-video system.

Більше джерел

Дисертації з теми "Audio Paper":

Stifelman, Lisa Joy. "The audio notebook : paper and pen interaction with structured speech." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/29132.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Program in Media Arts & Sciences, 1997.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (leaves 143-150).
Lisa Joy Stifelman.
Ph.D.

Pantelidis, Christopher. "Understanding Reification in the Composition of New Concert Music." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-85346.

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This thesis explores the relationships that exist between reification, the conceptualisation of music, and the composition of new concert music. In general terms, reification can be described as the mental process of conceiving abstract concepts as tangible and concrete things. The problem of reification in the conceptualisation of musical works is one that exists between a rock and a hard place: we rely on something like reification in order to gain any sense of meaning from our experiences of the abstract aspects of musical works, but treating the reified understanding of these aspects as if they are what makes musical works meaningful ignores the emergent and transitory aspects of our interactions with musical works as being inherently meaningful in and of themselves. Through a variety of ethnographic, phenomenological and narrative methods, this thesis aims to challenge the long-held notions of meaning construction within the field of analytical aesthetics. It also aims provide a conceptual framework with which composers can use to practically study, collect data and analyse the conceptualisation of meaning in their compositions, as well as apply this understanding to audiences’ conceptualisation of meaning in musical works. The results of this thesis project culminate in the creation and presentation of three artistic outcomes: a new and original work for chamber ensemble, and two audio papers that explore the synthesis of interview responses and recordings of musical works within the framework of an audio-based discourse. Semi-structured interviews in the form of stimulated recall sessions were conducted as a means of obtaining data from participants about their interpretation of meaning in musical works. The use of metaphors as a conceptual framework with which to code and analyse data collected from these sessions allowed for the linguistic conceptualisation of musical meaning that avoided the theory construction and analytical aesthetic tendencies of modern music philosophy. This conceptual framework was also applied in the coding and analysis of a compositional perspective of the new work in order to compare and contrast the similarities and differences between composers and audiences in their interpretations of musical meaning. While this thesis does not purport to offer a “theory” for the conceptualisation of meaning in musical works (such an exercise is both impossible and pointless), the findings presented in the analysis of the new composition and audio papers allows for a conceptual framework that takes into account the everyday use of language in communicating the experiences of composers and audience members in their conceptualisation of meaning in musical works.

Hoisl, Bernhard, and Mark Strembeck. "A UML Extension for the Model-driven Specification of Audit Rules." Springer, 2012. http://epub.wu.ac.at/3820/1/paper2.pdf.

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In recent years, a number of laws and regulations (such as the Basel II accord or SOX) demand that organizations record certain activities or decisions to fulfill legally enforced reporting duties. Most of these regulations have a direct impact on the information systems that support an organization's business processes. Therefore, the definition of audit requirements at the modeling-level is an important prerequisite for the thorough implementation and enforcement of corresponding policies in a software system. In this paper, we present a UML extension for the specification of audit properties. The extension is generic and can be applied to a wide variety of UML elements. In a model-driven development (MDD) approach, our extension can be used to generate corresponding audit rules via model transformations. (author's abstract)

Sahlén, Wilhelm. "Optimization of Paper Production at Ahlstrom-Munksjo : Analysis based on energy audit." Thesis, Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-74248.

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Ahlstrom-Munksjo is a global company within the paper industry. Their mill in Billingsfors was in need of an energy audit, localizing energy ows within the mill. An energy audit is a good tool for any company to get a good overview picture of their energy usage of the examined system, it is also seen as the rst stage for an energy-saving strategy. On the Billingsfors mill, the energy audit is included in the continuous work of increasing their energy eciency in order to keep up with the new regulations and advancements in this industry sector. The energy audit was done on the whole mill with focus on the paper production and the district heating system. More detailed information about the paper production, a comparative study of two paper machines, PM2 and PM6, is also presented. The reason for the comparative study on PM2 and PM6 was due to an unexpectedly high recorded gas consumption from PM2. The two paper machines were believed to be similar enough to compare them without any deeper knowledge of the machines. They were also compared to a reference machine, representing an average machine with similar setup. The comparisons showed that PM2 does in fact have a higher gas consumption than PM6. To identify the reason for the higher consumption the dry solid contents of PM2 needs to be examined. The two machines do not have the exact same process when producing paper and a more detailed comparative study should be done for a better understanding of the high gas consumption. However, the two machines have a lower gas consumption than the reference machine, this meaning they both have a relatively low gas consumption.

Afrem, Rani. "Does the European Commission require more independence than investors? : A study of replies made to the Green Paper." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18339.

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Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from various stakeholders. In 2011, the Commission presented their proposal on reform of the audit market, in which many of the key elements had been discussed in the Green Paper. The 2011 proposal seeks to enhance auditor independence and introduce a more dynamic audit market. The proposed reforms are very strict and if the proposal is passed in its current form it would imply a major change of the audit market. This thesis has studied the replies made by investors to the Green Paper; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Purpose The purpose of this study is to understand and explain investors’ standpoints on the proposals mentioned in the Green Paper to enhance auditor independence, and to examine whether the European Commission, as indicted by the 2011 proposal, require more independence than investors as indicted by the replies made to the Green Paper. Method This study has taken a qualitative approach where the data has been analyzed in-depth. The Green Paper consists of 38 questions; four of these have been studied as they strongly relate to auditor independence. Furthermore this thesis has studied the replies made by investors; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Conclusion The majority of the respondents’ are negative to the ideas presented in the Green Paper but that does not imply that the Commission requires more independence than investors. Both the Commission and investors argue that status quo is not an option and that auditor independence must be strengthened. What separates their views is how to strengthen auditor independence. The Commission seeks to impose strict regulations while investors prefer good corporate governance as an alternative approach to strengthen auditor independence.

Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the Swedish market. The study is based on a quantitative approach using a multivariate logistic regression in order tocompile and analyze the results. Six hypotheses have been tested in order to determine whetherchosen variables may affect an auditor's independence and their statements. Based on our results,we accepted four hypotheses, showing that four variables have an influence on qualified opinion,with rotation as a reference variable. The four variables are leverage, size, specialist and losswhich showed a statistically significance using a 5% significance level. The results imply thataudit firm rotation may enhance an auditor's independence.

Ryznerová, Magda. "Vývoj auditorské profese." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81909.

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The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.

Filho, Benedicto David. "O papel do auditor contábil na auditoria de sistemas de garantia da qualidade." Universidade de São Paulo, 1995. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-26092014-143054/.

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A integração dos mercados econômicos decorrente do processo de globalização da economia trouxe à discussão as questões da qualidade relacionadas a necessidade de padronização de produtos, serviços e processos. Neste sentido, os padrões internacionais, série ISO 9.000, emitidos pela International Organization for Standardization, com ênfase maior a partir da década de noventa, passaram a ser adotados por várias empresas como forma de comprovada e sistematicamente garantir a qualidade de seus processos, produtos e serviços. As empresas que implementaram sistemas de gestão e garantia da qualidade acabaram por modificar seus processos como um todo, particularmente, aqueles diretamente relacionados as questões da qualidade e determinaram alterações significativas nos sistemas de controle interno. A obrigatoriedade de realização de auditorias da qualidade, com o objetivo de averiguar se as atividades da qualidade estão em conformidade com a forma planejada e determinar a eficácia do sistema de garantia da qualidade, forneceu o ponto de partida para a elaboração desta dissertação, que tem como objetivo discutir o papel do auditor contábil (independente) na auditoria da qualidade e contribuir, através da identificação de alguns caminhos possíveis, para uma efetiva participação desses profissionais na auditoria de sistemas de garantia da qualidade. O papel que discutimos, e pelo qual temos firme convicção, o auditor contábil pode e deve dar sua contribuição profissional às questões da qualidade, está relacionado ao valor agregado da auditoria contábil, num ambiente empresarial, onde as funções do auditor contábil vêm se expandindo, tendo como alvo a gestão empresarial. A presente dissertação está estruturada em cinco capítulos a saber: * O Capítulo 1 apresenta os objetivos do trabalho, os antecedentes, as questões problema, a relevância da pesquisa e a metodologia aplicada; * O Capítulo 2 discute o conceito de qualidade, apresenta as normas de gestão e garantia da qualidade e detalha o sistema de gestão da qualidade e o sistema de garantia da qualidade; * O Capítulo 3 apresenta as normas de auditoria da qualidade, discute o que é auditoria da qualidade, os objetivos, a abrangência e as responsabilidades e apresenta uma abordagem de auditoria de sistemas de garantia da qualidade; * O Capítulo 4 apresenta as normas de auditoria contábil, discute o que é auditoria contábil, os objetivos, a abrangência e as responsabilidades e apresenta uma abordagem de auditoria contábil sobre o sistema de controle interno; * O Capítulo 5 discute o papel do auditor contábil na auditoria de sistemas de garantia da qualidade definindo as responsabilidades e o perfil adequado desse profissional, correlacionando o ciclo da qualidade e o ciclo contábil e identificando alguns caminhos possíveis onde esse papel pode ser desempenhado; e * As conclusões e a bibliografia consultada completam o trabalho.
The integration of economic markets, resulting from the economy globalization process, brings to discussion quality issues concerning the need to standardize products, services and processes. In this direction, the international standards, ISO 9.000 series, issued by the International Organization for Standardization, mainly from the nineties on, have been adopted by several companies in order to consistently and systematically assure the quality of their processes, products and services. The Companies which implemented a quality assurance and management system had to modify their processes as a whole, particularly those directly related to quality issues, which determined significant alterations in the internal control systems. The need to perform quality audits in order to verify that quality-related activities are in compliance with the planned way and determine the effectiveness of the quality assurance system provided the starting point for this thesis, which aims at discussing the role of the (independent) accounting auditor in the quality audit and contribute, by identifying some possible ways, to an effective participation of these professionals in the audit of the quality assurance system. The role dicussed here, which, we do believe, can and must give a professional contribution to quality matters, is related to the accounting audit added-value, in a business environment, where accounting auditor have expanded their line of work, having as a goal the business management. This thesis is divided into five chapters, as follows: * Chapter 1 introduces the objectives of the work, the background, the problem-issues, the relevance of the research and the methodology applied; * Chapter 2 discusses the quality concept, introduces the rules for managing and assuring quality and details the quality assurance and management system; * Chapter 3 covers the rules for auditing quality, discusses the concept of quality audit, its objectives, scope and responsibilities, and introduces an approach of audit for quality assurance systems; * Chapter 4 introduces the accounting audit rules, discusses the concept of accounting audit, its objectives, scope, responsibilities and focuses an approach of accounting audit on the internal control system; * Chapter 5 discusses the role of the accounting auditor in auditing quality assurance systems, by defining both his responsibilities and professional profile. It also relates the quality cycle to the accounting cycle and identifies some possible ways where this role can be performed; and * The conclusion and bibliography complete the work.

Curto, Ana Cláudia Ferreira. "Independência na aparência : a perspetiva dos auditores e dos utentes do relatório de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13161.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo analisa as diferenças na interpretação do conceito de "independência na aparência" entre auditores e os destinatários dos relatórios de auditoria, em Portugal, com o objetivo de avaliar em que medida o auditor está à altura das expectativas dos utentes da informação. Primeiramente foi feito um breve enquadramento sobre o conceito de independência, a evolução da auditoria no decorrer dos tempos, e alguns tópicos inerentes ao tema. De modo a efetuar o estudo, foram respondidos 205 questionários, das quais 169 respostas são de Revisores Oficiais de Contas (ROCs) e 36 são docentes, representando este último uma amostra da população de destinatários dos relatórios de auditoria. Os resultados sugerem que ambos têm uma visão da independência semelhante, contudo encontraram-se algumas diferenças de interpretação entre comportamentos pelos auditores e docentes. Conclui-se, portanto, que apesar de não haver uma diferença significativa na interpretação do conceito de "independência na aparência" entre os auditores e os destinatários dos relatórios financeiros, há diferenças que é importante o auditor ter em consideração.
The current study analyzes the diferences that exist in the interpretation of the concept of "independence in appearance" between auditors and the receivers of audit reports in Portugal, with the prupose of evaluate in what extent the auditor meets the expectations of the users information. Firstly, it was made a brief backgrounder on the concept of independence, the development of audit in the course of time, and some topics relating to the theme. To meet this purpose, 205 questionnaires were answered, witch 169 answers are from Chartered Accountants and 36 from Professors, the last ones representing a sample of the population of receivers of audit reports. The results suggest that both of them have a similar vision about the independence, therefore some differences in interpretation of their behavior were found. Although there isn 't a significant difference in the interpretation of the concept "independence in appearance" between auditors and receives of financial reports, we can conclude that some differences must be analyzed.
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Jakoubek, Jiří. "Role auditu ve finanční krizi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81910.

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The thesis "Role auditu ve finanční krizi" examines the role of auditors in the financial crisis 2007 - 2009. In the first part, I provide a general overview on the financial crisis describing its causes, development and consequences. In next chapters, I focus on the role of auditors in financial markets. I analyse selected court cases with all BIG 4 companies. Moreover, I describe Green Paper of the European Commission and other efforts to increase quality and credibility of auditing. The last part is devoted to the changes in fair value accounting regulation.

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Marxhausen, Kim. Paper, paint & print: Art projects for Bible learning. Saint Louis: Concordia Pub. House, 2003.

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Moore, Michael G. The effects of distance learning: A summary of the literature : paper for the Congress of the United States, Office of Technology Assessment. [Washingtron, D.C.?: The Office, 1989.

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Boultinghouse, Craig. Make & take biographies: 11 mini-books about notable Americans to take home. West Bridgewater, MA: Sniffen Court Books, 1997.

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Miller, Joyce. The audio-visual taping of police interviews with suspects and accused persons by Halton Regional Police Force: An evaluation : summary of an evaluation paper prepared for the Law Reform Commission of Canada. Ottawa: Law Reform Commission of Canada, 1988.

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Clinical Resource and Audit Group. Clinical audit occasional papers: Audit symposium 1992. Edinburgh: CRAG, 1993.

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HIGHER EDUCATION FUNDING COUNCIL FOR ENGLAND. Audit code of practice: Consultation paper. Bristol: HEFCE, 1992.

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Board, Auditing Practices. Fraud and audit: Choices for society : consultation paper. Milton Keynes: Accountancy Books, 1998.

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Administration, United States National Archives and Records. National Archives gift collection acquisition policy: Personal papers. Washington, DC: National Archives and Records Administration, 1993.

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Colloquia, Jerzy Skowronek dedicata (11th 2005 Warsaw Poland and Toruń Poland). Archives and non-traditional carriers of information: Papers of the International Conference, Warsaw, May 19, 2005, Toruń, May 20-21, 2005. Warszawa: Head Office of State Archives, 2006.

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Miao, Mei, Wiebke Köhlmann, Maria Schiewe, and Gerhard Weber. "Tactile Paper Prototyping with Blind Subjects." In Haptic and Audio Interaction Design, 81–90. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04076-4_9.

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Krips, Kristjan, Jan Willemson, and Sebastian Värv. "Implementing an Audio Side Channel for Paper Voting." In Electronic Voting, 132–45. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-00419-4_9.

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Marchevsky, David. "Papers On Audit." In Critical Appraisal of Medical Literature, 183–86. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4205-6_22.

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Nguyen, Quynh, Emma Jaspaert, Markus Murtinger, Helmut Schrom-Feiertag, Sebastian Egger-Lampl, and Manfred Tscheligi. "Stress Out: Translating Real-World Stressors into Audio-Visual Stress Cues in VR for Police Training." In Human-Computer Interaction – INTERACT 2021, 551–61. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-85616-8_32.

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AbstractVirtual Reality (VR) training has become increasingly important for police first responders in recent years. Improving the training experience in such complex contexts requires ecological validity of virtual training. To achieve this, VR systems need to be capable of simulating the complex experiences of police officers ‘in the field.’ One way to do this is to add stressors into training simulations to induce stress similar to the stress experienced in real-life situations, particularly in situations where this is difficult (e.g., dangerous or resource-intensive) to achieve with traditional training. To include stressors in VR, this paper thus presents the concept of so-called ‘stress cues’ for operationalizing stressors to augment training in VR simulations for the context of police work. Considering the level of complexity of police work and training, a co-creation process that allows for creative collaboration and mitigation of power imbalances was chosen to access the police officers’ knowledge and experience. We assert that stress cues can improve the training experience from the trainer’s perspective as they provide novel interaction design possibilities for trainers to control the training experience. E.g., by actively intervening in training and dynamically changing the interaction space for trainees which also improves the trainee’s experience. Stress cues can also improve the trainee’s experience by enabling personalizable and customizable training based on real-time stress measurements and supplementing information for improved training feedback.

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AbstractIn the last decade, Sentiment Analysis and Affective Computing have found applications in different domains. In particular, the interest of extracting emotions in healthcare is demonstrated by the various applications which encompass patient monitoring and adverse events prediction. Thanks to the availability of large datasets, most of which are extracted from social media platforms, several techniques for extracting emotion and opinion from different modalities have been proposed, using both unimodal and multimodal approaches. After introducing the basic concepts related to emotion theories, mainly borrowed from social sciences, the present work reviews three basic modalities used in emotion recognition, i.e. textual, audio and video, presenting for each of these i) some basic methodologies, ii) some among the widely used datasets for the training of supervised algorithms and iii) briefly discussing some deep Learning architectures. Furthermore, the paper outlines the challenges and existing resources to perform a multimodal emotion recognition which may improve performances by combining at least two unimodal approaches. architecture to perform multimodal emotion recognition.

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Rivera Magos, Victor. "I Conti erariali dei feudi nella I serie delle Dipendenze della Sommaria dell’Archivio di Stato di Napoli (XV secolo): per un nuovo inventario ragionato." In La signoria rurale nell’Italia del tardo medioevo. 2 Archivi e poteri feudali nel Mezzogiorno (secoli XIV-XVI), 249–380. Florence: Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-301-7.08.

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In this paper we present the results obtained from the systematic investigation of the sub-series ‘Conti erariali dei feudi’ of the fund ‘Dipendenze della Sommaria’ preserved in the State Ar- chives of Naples. A reasoned analytical inventory is proposed, limited to the documentation re- lating to the period between 1421 and 1500, for a count of 58 envelopes and 212 dossiers. This is fiscal documentation that has flowed into the Archive of the Camera della Sommaria following the deliveries by the provincial administrators required to submit their work to the audit of the rational of the king, but also as a result of traumas and confiscations on fiefs by the sovereign.

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Knight, Allan, and Kevin Almeroth. "Fast Caption Alignment for Automatic Indexing of Audio." In Methods and Innovations for Multimedia Database Content Management, 204–20. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-1791-9.ch012.

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For large archives of audio media, just as with text archives, indexing is important for allowing quick and accurate searches. Similar to text archives, audio archives can use text for indexing. Generating this text requires using transcripts of the spoken portions of the audio. From them, an alignment can be made that allows users to search for specific content and immediately view the content at the position where the search terms were spoken. Although previous research has addressed this issue, the solutions align the transcripts only in real-time or greater. In this paper, the authors propose AutoCap. It is capable of producing accurate audio indexes in faster than real-time for archived audio and in real-time for live audio. In most cases it takes less than one quarter the original duration for archived audio. This paper discusses the architecture and evaluation of the AutoCap project as well as two of its applications.

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Specifications such as RSS feeds are opening a new channel of communication for Internet-based learning, which gives a decentralized view of web resources while maintaining the privacy of teachers and students who are consulting the information. This philosophy can be used to create personalized learning tools in which users can take control of resources they want to have access to. In this regard, RSS is XML-based, which makes it easy to complement visual access with audio interfaces, adapting the feeds to different educational contexts and learning styles. This paper discusses the use of feed syndication to create personalized feed readers accessible in visual and voice formats.

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Frohlich, David M. "From Audio Paper to Next Generation Paper." In Webmedia '17: Brazilian Symposium on Multimedia and the Web. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3126858.3133310.

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Klauer, Giorgio, Annalisa Metus, and Pietro Polotti. "Sonic Interaction Design for Paper Wearables." In AM '17: Audio Mostly 2017. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3123514.3123533.

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Custer, Bradley B. "Position paper on appropriate audio/visual Turing test." In the Joint Conferences. Morristown, NJ, USA: Association for Computational Linguistics, 1998. http://dx.doi.org/10.3115/1603899.1603949.

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Zhang, Hongting, Pan Zhou, Qiben Yan, and Xiao-Yang Liu. "Generating Robust Audio Adversarial Examples with Temporal Dependency." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/438.

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Audio adversarial examples, imperceptible to humans, have been constructed to attack automatic speech recognition (ASR) systems. However, the adversarial examples generated by existing approaches usually incorporate noticeable noises, especially during the periods of silences and pauses. Moreover, the added noises often break temporal dependency property of the original audio, which can be easily detected by state-of-the-art defense mechanisms. In this paper, we propose a new Iterative Proportional Clipping (IPC) algorithm that preserves temporal dependency in audios for generating more robust adversarial examples. We are motivated by an observation that the temporal dependency in audios imposes a significant effect on human perception. Following our observation, we leverage a proportional clipping strategy to reduce noise during the low-intensity periods. Experimental results and user study both suggest that the generated adversarial examples can significantly reduce human-perceptible noises and resist the defenses based on the temporal structure.

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This learning paper describes Oxfam's experience of conducting a Participatory Gender Audit with private sector companies in the agriculture sector in the OPT. It highlights issues such as women’s limited access to the labor market, their weak representation both as staff and as decision makers, the absence of gender-sensitive working conditions and policies, and a lack of consideration for women as customers and suppliers. The paper looks at the approach used when conducting the audits and the challenges around their implementation. It provides ideas and learning on how to successfully manage the audits so that companies are willing to buy in to the process and are supported to adopt gender-sensitive policies.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in Nigeria, we find that information interventions can play an important role in ensuring tax compliance. Specifically, targeting information around what people can directly observe can be a way to improve tax compliance. Providing information on punishment or good practices that appeal to feelings of morality yields higher tax compliance.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.