27 resultados para outside auditor
em University of Queensland eSpace - Australia
Resumo:
Group of people outside the Sub Inspector Office during visit of former South Vietnamese vice president Nguyen Cao Ky to Brisbane, Australia in January 1967.
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Young (18-22 years) and middle-aged (45-49 years) women living in urban and rural areas of New South Wales completed a brief food frequency questionnaire as part of a wider health survey. Urban women in both age groups consumed meat less frequently than women in rural areas; and women in the less populated rural areas were more likely to eat green and yellow vegetables and least likely to eat dried beans. There were few other geographic differences in food habits. Middle-aged women consumed reduced-fat milk, fruit, vegetables, fish, biscuits and cakes significantly more frequently, and rice, pasta, full-cream milk, fried food and take-away food less frequently than younger women. Smokers in both age groups consumed fresh fruit, vegetables and breakfast cereals significantly less frequently than non-smokers, and women with low levels of habitual physical activity consumed fresh fruit and cereals less frequently than more active women. The findings suggest that strategies aimed at changing eating behaviours should be age-group-specific and targeted specifically to smokers and less active women.
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This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on audit fee dependence and at the same time we control for the effects of non-audit service fee dependence post the 1989 mergers. We operationalise the exercise of independent judgement in auditing by the propensity to issue qualified audit opinions. If fee dependence affects auditors' independent judgement, then auditors are less likely to qualify the accounts. The study's results show that the level of auditor fee dependence does not affect auditor propensity to issue unqualified audit opinions. The findings remain robust to a number of sensitivity tests including the analyses controlling for the effects of non-audit service fee dependence and other settings in which there is heightened pressure on auditors to confront the effects of fee dependence on exercising independent audit judgement. (C) 2002 Elsevier Science B.V. All rights reserved.
Resumo:
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.
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In this article, we challenge the hegemony of western science fiction, arguing that western science fiction is particular even as it claims universality. Its view remains based on ideas of the future as forward time. In contrast, in non-western science fiction the future is seen outside linear terms: as cyclical or spiral, or in terms of ancestors. In addition, western science fiction has focused on the good society as created by technological progress, while non-western science fiction and futures thinking has focused on the fantastic, on the spiritual, on the realization of eupsychia-the perfect self. However, most theorists assert that the non-west has no science fiction, ignoring Asian and Chinese science fiction history, and western science fiction continues to 'other' the non-west as well as those on the margins of the west (African-American woman, for example). Nonetheless, while most western science fiction remains trapped in binary opposites-alien/non-alien; masculine/feminine; insider/outsider-writers from the west's margins are creating texts that contradict tradition and modernity, seeking new ways to transcend difference. Given that the imagination of the future creates the reality of tomorrow, creating new science fictions is not just an issue of textual critique but of opening up possibilities for all our futures.
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The folding of HIV gp41 into a 6-helix bundle drives virus-cell membrane fusion. To examine the structural relationship between the 6-helix bundle core domain and other regions of gp41, we expressed in Escherichia coli, the entire ectodomain of HIV-2(ST) gp41 as a soluble, trimeric maltose-binding protein (MBP)/gp41 chimera. Limiting proteolysis indicated that the Cys-591-Cys-597 disulfide-bonded region is outside a core domain comprising two peptides, Thr-529-Trp-589 and Val-604-Ser-666. A biochemical examination of MBP/gp41 chimeras encompassing these core peptides; indicated that the N-terminal polar segment, 521-528, and C-terminal membrane-proximal segment, 658-666, cooperate in stabilizing the ectodomain. A functional interaction between sequences outside the gp41 core may contribute energy to membrane fusion. (C) 2004 Published by Elsevier B.V. on behalf of the Federation of European Biochemical Societies.
Resumo:
Research on group criticism has demonstrated that criticisms are received less defensively when made by an ingroup member than when made by an outsider (the intergroup sensitivity effect). Three experiments tested the extent to which this effect is driven by social identity concerns or by judgments of how experienced the source of the criticism is. In Experiments I and 2, Australians who criticized Australia (ingroup critics) were met with less defensiveness than were foreigners who criticized Australia (outgroup critics), regardless of the amount of experience the foreigner had with Australia. Furthermore, the effects of speaker type on evaluations were mediated by perceptions of the extent to which the criticisms were intended to be constructive but not by perceptions of experience. Finally, Experiment 3 indicated that although experience does not help outgroup critics, a lack of experience can hurt ingroup critics. Recommendations are provided as to how people can reduce defensiveness when making group criticisms.