Evidencia empírica de los factores que afectan a la independencia del auditor

The European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively and negatively, the auditor maintains its independence from the client.

A new approach to gender wage gaps in Chile

Includes bibliography

Teaching and aligning upper level mathematics classes to Michigan high school content expectations in an alternative education setting : approaches and issues

After teaching regular education secondary mathematics for seven years, I accepted a position in an alternative education high school. Over the next four years, the State of Michigan adopted new graduation requirements phasing in a mandate for all students to complete Geometry and Algebra 2 courses. Since many of my students were already struggling in Algebra 1, getting them through Geometry and Algebra 2 seemed like a daunting task. To better instruct my students, I wanted to know how other teachers in similar situations were addressing the new High School Content Expectations (HSCEs) in upper level mathematics. This study examines how thoroughly alternative education teachers in Michigan are addressing the HSCEs in their courses, what approaches they have found most effective, and what issues are preventing teachers and schools from successfully implementing the HSCEs. Twenty-six alternative high school educators completed an online survey that included a variety of questions regarding school characteristics, curriculum alignment, implementation approaches and issues. Follow-up phone interviews were conducted with four of these participants. The survey responses were used to categorize schools as successful, unsuccessful, and neutral schools in terms of meeting the HSCEs. Responses from schools in each category were compared to identify common approaches and issues among them and to identify significant differences between school groups. Data analysis showed that successful schools taught more of the HSCEs through a variety of instructional approaches, with an emphasis on varying the ways students learned the material. Individualized instruction was frequently mentioned by successful schools and was strikingly absent from unsuccessful school responses. The main obstacle to successful implementation of the HSCEs identified in the study was gaps in student knowledge. This caused pace of instruction to also be a significant issue. School representatives were fairly united against the belief that the Algebra 2 graduation requirement was appropriate for all alternative education students. Possible implications of these findings are discussed.

Knowledge and Expectations of Support People in Prenatal Genetic Counseling Sessions

Prenatal genetic counseling patients have the ability to choose from a myriad of screening and diagnostic testing options, each with intricacies and caveats regarding accuracy and timing. Decisions regarding such testing can be difficult and are often made on the same day that testing is performed. Therefore, it is reasonable to consider that the support people brought to an appointment may have a role in the decision-making process. We aimed to better define this potential role by examining the incoming knowledge and expectations of support people who attended prenatal genetic counseling appointments. Support people were asked to complete a survey at one of seven Houston area prenatal clinics. The survey included questions regarding demographics, relationship to patient, incoming knowledge of the appointment, expectations of decision-making and perceived levels of influence over the decisions that would be made during the counseling session. The majority (79.4%) of the 252 participants were spouses/partners. Overall, there was poor knowledge of the referral indications with only 33.5% of participants correctly identifying the patient’s indication. Participants had even poorer knowledge of testing options that would be offered during the session, as only 17.7% were able to correctly identify testing options that would be discussed during the genetic counseling session. Of participants, just 3.6% said that they did not want to be included in discussions about screening/testing options. Only a few participants thought that they had less influence over decisions related to the pregnancy than over non-pregnancy decisions. Participants who reported feeling like they had a higher level of influence were likely to attend more of the pregnancy-related appointments with the patient. Findings from this study have provided insight into the perspective of support persons and have identified gaps in knowledge that may exist between the patients and the people they choose to bring with them into the genetic counseling session. In addition, this study is a starting point to assess how much the support people think that they impact the decision-making process of prenatal genetic counseling patients versus how much the prenatal patients value the input of the support people.

Approximation to density functional theory for the calculation of band gaps of semiconductors

The local-density approximation (LDA) together with the half occupation (transitionstate) is notoriously successful in the calculation of atomic ionization potentials. When it comes to extended systems, such as a semiconductor infinite system, it has been very difficult to find a way to half ionize because the hole tends to be infinitely extended (a Bloch wave). The answer to this problem lies in the LDA formalism itself. One proves that the half occupation is equivalent to introducing the hole self-energy (electrostatic and exchange correlation) into the Schrodinger equation. The argument then becomes simple: The eigenvalue minus the self-energy has to be minimized because the atom has a minimal energy. Then one simply proves that the hole is localized, not infinitely extended, because it must have maximal self-energy. Then one also arrives at an equation similar to the self- interaction correction equation, but corrected for the removal of just 1/2 electron. Applied to the calculation of band gaps and effective masses, we use the self- energy calculated in atoms and attain a precision similar to that of GW, but with the great advantage that it requires no more computational effort than standard LDA.

Photonic Band Gaps in One-Dimensionally Ordered Cold Atomic Vapors

We experimentally investigate the Bragg reflection of light at one-dimensionally ordered atomic structures by using cold atoms trapped in a laser standing wave. By a fine-tuning of the periodicity, we reach the regime of multiple reflection due to the refractive index contrast between layers, yielding an unprecedented high reflectance efficiency of 80%. This result is explained by the occurrence of a photonic band gap in such systems, in accordance with previous predictions.

Spin gaps and spin-flip energies in density-functional theory

Energy gaps are crucial aspects of the electronic structure of finite and extended systems. Whereas much is known about how to define and calculate charge gaps in density-functional theory (DFT), and about the relation between these gaps and derivative discontinuities of the exchange-correlation functional, much less is known about spin gaps. In this paper we give density-functional definitions of spin-conserving gaps, spin-flip gaps and the spin stiffness in terms of many-body energies and in terms of single-particle (Kohn-Sham) energies. Our definitions are as analogous as possible to those commonly made in the charge case, but important differences between spin and charge gaps emerge already on the single-particle level because unlike the fundamental charge gap spin gaps involve excited-state energies. Kohn-Sham and many-body spin gaps are predicted to differ, and the difference is related to derivative discontinuities that are similar to, but distinct from, those usually considered in the case of charge gaps. Both ensemble DFT and time-dependent DFT (TDDFT) can be used to calculate these spin discontinuities from a suitable functional. We illustrate our findings by evaluating our definitions for the Lithium atom, for which we calculate spin gaps and spin discontinuities by making use of near-exact Kohn-Sham eigenvalues and, independently, from the single-pole approximation to TDDFT. The many-body corrections to the Kohn-Sham spin gaps are found to be negative, i.e., single-particle calculations tend to overestimate spin gaps while they underestimate charge gaps.

Accurate band gaps of AlGaN, InGaN, and AlInN alloys calculations based on LDA-1/2 approach

We present parameter-free calculations of electronic properties of InGaN, InAlN, and AlGaN alloys. The calculations are based on a generalized quasichemical approach, to account for disorder and composition effects, and first-principles calculations within the density functional theory with the LDA-1/2 approach, to accurately determine the band gaps. We provide precise results for AlGaN, InGaN, and AlInN band gaps for the entire range of compositions, and their respective bowing parameters. (C) 2011 American Institute of Physics. [doi:10.1063/1.3576570]

A strategy to fill gaps in soil survey over large spatial extents: an example from the Murray-Darling basin of Australia

We re-mapped the soils of the Murray-Darling Basin (MDB) in 1995-1998 with a minimum of new fieldwork, making the most out of existing data. We collated existing digital soil maps and used inductive spatial modelling to predict soil types from those maps combined with environmental predictor variables. Lithology, Landsat Multi Spectral Scanner (Landsat MSS), the 9-s digital elevation model (DEM) of Australia and derived terrain attributes, all gridded to 250-m pixels, were the predictor variables. Because the basin-wide datasets were very large data mining software was used for modelling. Rule induction by data mining was also used to define the spatial domain of extrapolation for the extension of soil-landscape models from existing soil maps. Procedures to estimate the uncertainty associated with the predictions and quality of information for the new soil-landforms map of the MDB are described. (C) 2002 Elsevier Science B.V. All rights reserved.

Accumulation and Gaps in the Research on Argentine Rock

Based on a comprehensive study in research centers and libraries, a panorama of the critical response to Argentine rock in academic circles has been traced in various fields of knowledge. Research works including books, trade magazines, and academic papers on this musical movement spanning four decades have been consulted. The results show that the criticism has generated a ""developing tradition"" around the movement, mainly in the Social and Communication Sciences, and it has presented the following predominant traits: approaching rock essentially as a determinant of ""social identities""; periodization in the genre according to political regime: and analysis of the lyrics based solely on content. These traits contribute to a delimitation of rock as an exclusive phenomenon of the mass media, which relegates to secondary importance its aesthetic function and its relationship with other artistic series. Furthermore, we have observed a scarcity of approaches to rock lyrics as a linguistic-discursive surface.

Ideal soliton environment using parametric band gaps

Simultaneous solitary wave solutions for laser propagation in nonlinear parametric media with up to (3 + 1) dimensions are proved to exist. The combination of the large dispersion of a Bragg grating and the strong nonlinearity of chi((2)) optical material results in stable behavior with short interaction distances and low power requirements. The solutions are obtained by using the effective mass approximation to reduce the coupled propagation equations to those describing a dispersive parametric nonlinear waveguide, and are verified by solving the complete set of coupled band-gap equations numerically.

The gaps-in-noise test: Gap detection thresholds in normal-hearing young adults

The aim of this study was to establish parameters for the gaps-in-noise test in normal-hearing young adults. One hundred subjects (50 males and 50 females) received an audiological evaluation to rule out hearing loss and auditory processing disorder. The gaps-in-noise test was then conducted on all subjects. The mean gap detection threshold was 4.19 ms. A psychometric function by gap duration was constructed, revealing that the percentage of correct responses was less than or equal to 5% for a gap duration of 2 ms, 10-30% for a gap duration of 3 ms, 60-70% for a gap duration of 4 ms, and over 96% for gap durations of 5 ms or longer. The results suggest that the data obtained can be applied as reference values for future testing. In the subjects evaluated, the gaps-in-noise test proved to be consistent with low variability.

Matemal Concepts and Expectations regarding a Preterm Infant

The objective of the present study was: (a) to identify the concerns, verbally expressed, of 50 mothers regarding their preterm infants (PT) and then compare their verbal expression with those of 25 mothers of full-term infants (FT): and (b) to correlate the mothers` verbal expressions with maternal and infant variables. The following instruments were used to compose and characterize the sample: Structure Clinical Interview for DSM III-R Non-Patient (SCID/NP), State-Trait Anxiety Inventory (STAI), Beck Depression Inventory (BDI), and medical charts. Results showed that there was no difference between groups in term of mothers` expectations and conceptualizations, both groups exhibited predominantly positive expectations and concepts. In comparison with FT mothers, PT mothers verbally expressed more feelings and reactions predominantly negative or conflicting in relation to infant birth. Higher levels of maternal anxiety and depression in the PT Group were correlated with more verbal expressions about negative or conflicting emotions. In addition, lower birth weight, higher neonatal risk and longer length of stay in intensive care nursery of the infants were related with more negative or conflicting concepts by the mothers.