17 resultados para Big Four - audit entities
em Universidade do Minho
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This article compiles the main topics addressed by management systems (MSs) literature concerningMSs integration by performing a systematic literature review. In this paper, it is intended to present themain limitations of non-integratedmanagement systems (IMSs), the main motivations driving an IMS implementation, the major resistances faced, the most common resultant benefits, the suitable guidelines and standards and the critical success factors. In addition, this paper addresses the issues concerning integration strategies and models, the integration levels or degrees achieved by an IMS and the audit function in an integrated context. The motivations that drive companies to integrate their management subsystems, the obstacles faced and the benefits collected may have internal or external origins. The publishing of standards guiding companies on how to integrate their management subsystems has been done mainly at a national level. There are several models that could be used in order to support companies in their management subsystems integration processes, and a sequential or an all-in strategy may be adopted. Four audit typologies can be distinguished, and the adoption of any of these typologies should consider resource availability and audit team know-how, among other features.
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(Excerto) Poder-se-á dizer que há uma informação televisiva “pré” e “pós” “Big Brother”? Detendo-nos nos programas de informação não-diária dos canais generalistas portugueses, procuraremos perceber de que forma o horário nobre, nomeadamente dos canais privados, se esvaziou desse tipo de programação. Esta é uma pequena parte de uma investigação que estamos a desenvolver no projecto de doutoramento e, por outro lado, integra-se num trabalho do grupo Mediascópio que recentemente analisou casos que, no início deste século, alteraram o modo de encarar/fazer jornalismo. Tendo aqui como referência os anos de 1999 (altura em que ainda não estavam no ar as chamadas “novelas da vida real”) e de 2003 (ano após o qual todos os canais generalistas já tinham emitido esse tipo de programas), procederemos a uma análise da informação não-diária no segmento do “prime time”, salientando as tendências do jornalismo televisivo que, nos últimos anos, se vem desenhando no pequeno ecrã.
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Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.
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Triple negative breast cancer (TNBC) is a particular immunopathological subtype of breast cancer that lacks expression of estrogen and progesterone receptors (ER/PR) and amplification of the human epidermal growth factor receptor 2 (HER2) gene. Characterized by aggressive and metastatic phenotypes and high rates of relapse, TNBC is the only breast cancer subgroup still lacking effective therapeutic options, thus presenting the worst prognosis. The development of targeted therapies, as well as early diagnosis methods, is vital to ensure an adequate and timely therapeutic intervention in patients with TNBC. This review intends to discuss potentially emerging approaches for the diagnosis and treatment of TNBC patients, with a special focus on nano-based solutions that actively target these particular tumors.
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This study considers the Certified Public Accountants (CPA) partners of the audit firms as the core producers of these knowledge-based organisations and investigates the effects of audit firm-level of CPA partners’ experience in audit quality. Audit quality was measured through the audit clients’ earnings quality. The main findings suggested that the audit firm-level of CPA partners’ general experience is positively associated with audit quality. Also, the audit firm-level of CPA partners’ experience acquired with prior audit firms significantly improves audit quality. Concerning the effects of audit firm-level of CPA partners’ experience acquired in the current audit firm in audit quality, results were statistically insignificant. Finally, we found that changes in audit firm-level of CPA partners’ general experience also influence audit quality. We verified that the more positive the change in the audit firm stock of CPA partners’ general experience, the higher is audit quality. We interpret this finding as revealing that the year-to-year changes in audit firm’s stock of CPA partners’ general experience is the mechanism allowing these firms to achieve and maintain the critical mass of this resource and reach higher performance levels. We further showed that our main results were not driven by the engagement partner experience.
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The final ATLAS Run 1 measurements of Higgs boson production and couplings in the decay channel H→ZZ∗→ℓ+ℓ−ℓ′+ℓ′−, where ℓ,ℓ′=e or μ, are presented. These measurements were performed using pp collision data corresponding to integrated luminosities of 4.5 fb−1 and 20.3 fb−1 at center-of-mass energies of 7 TeV and 8 TeV, respectively, recorded with the ATLAS detector at the LHC. The H→ZZ∗→4ℓ signal is observed with a significance of 8.1 standard deviations at 125.36 GeV, the combined ATLAS measurement of the Higgs boson mass from the H→γγ and H→ZZ∗→4ℓ channels. The production rate relative to the Standard Model expectation, the signal strength, is measured in four different production categories in the H→ZZ∗→4ℓ channel. The measured signal strength, at this mass, and with all categories combined, is 1.44 +0.40−0.33. The signal strength for Higgs boson production in gluon fusion or in association with tt¯ or bb¯ pairs is found to be 1.7 +0.5−0.4, while the signal strength for vector-boson fusion combined with WH/ZH associated production is found to be 0.3 +1.6−0.9.
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A search for pair production of vector-like quarks, both up-type (T) and down-type (B), as well as for four-top-quark production, is presented. The search is based on pp collisions at s√=8 TeV recorded in 2012 with the ATLAS detector at the CERN Large Hadron Collider and corresponding to an integrated luminosity of 20.3 fb−1. Data are analysed in the lepton-plus-jets final state, characterised by an isolated electron or muon with high transverse momentum, large missing transverse momentum and multiple jets. Dedicated analyses are performed targeting three cases: a T quark with significant branching ratio to a W boson and a b-quark (TT¯→Wb+X), and both a T quark and a B quark with significant branching ratio to a Higgs boson and a third-generation quark (TT¯→Ht+X and BB¯→Hb+X respectively). No significant excess of events above the Standard Model expectation is observed, and 95% CL lower limits are derived on the masses of the vector-like T and B quarks under several branching ratio hypotheses assuming contributions from T→Wb, Zt, Ht and B→Wt, Zb, Hb decays. The 95% CL observed lower limits on the T quark mass range between 715 GeV and 950 GeV for all possible values of the branching ratios into the three decay modes, and are the most stringent constraints to date. Additionally, the most restrictive upper bounds on four-top-quark production are set in a number of new physics scenarios.
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Tese de Doutoramento em Ciências Empresariais.
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[Excerto] ln this chapter we discuss recent developments and challenges in European media and communication policy, focusing on the period following the 2008 global financial crisis. We are especially interested in the implications of the financial crisis and its political repercussions nationally (austerity measures and cuts to public services, growing anti-politics sentiments and widespread dissatisfaction with free-market capitalism and representative democracy) for media and communication policy, understood here in a broad sense, so as to include ali electronic communications, such as the Internet, mobile communications, social media etc. Our overarching concern is with the implications of developments in media and communication policy for the democratic functions of the media in Europe (...).
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
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This paper presents a search for Higgs bosons decaying to four leptons, either electrons or muons, via one or two light exotic gauge bosons Zd, H→ZZd→4ℓ or H→ZdZd→4ℓ. The search was performed using pp collision data corresponding to an integrated luminosity of about 20 fb−1 at the center-of-mass energy of s√=8TeV recorded with the ATLAS detector at the Large Hadron Collider. The observed data are well described by the Standard Model prediction. Upper bounds on the branching ratio of H→ZZd→4ℓ and on the kinetic mixing parameter between the Zd and the Standard Model hypercharge gauge boson are set in the range (1--9)×10−5 and (4--17)×10−2 respectively, at 95% confidence level assuming the Standard Model branching ratio of H→ZZ∗→4ℓ, for Zd masses between 15 and 55 GeV. Upper bounds on the effective mass mixing parameter between the Z and the Zd are also set using the branching ratio limits in the H→ZZd→4ℓ search, and are in the range (1.5--8.7)×10−4 for 15
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação