Results 31 to 40 of about 172,283 (272)

Aspectos bioecológicos de Pseudautomeris luteata (Walker, 1865), Argentina (Lepidoptera: Saturniidae)

open access: yesSHILAP
Se investigaron los aspectos bioecológicos de Pseudautomeris luteata (Walker, 1865) en la provincia de Misiones, registrándose por primera vez a Belvosia sp.
María Victoria Boaglio   +4 more
doaj   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Antagonistic capacities of Trichoderma species and their mass multiplication with agricultural wastes [PDF]

open access: yes, 2018
El objetivo de esta investigación fue aislar y caracterizar cepas de Trichoderma nativas de Misiones (Argentina)explorando sus capacidades antagónicas y su multiplicación masiva utilizando diferentes residuos agroindustriales.Quince cepas nativas de ...
Castrillo, María Lorena   +7 more
core  

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

ECONOMIC ASSESSMENT OF ENVIRONMENTAL HYDROLOGICAL SERVICES OF NATIVE FOREST IN THE SCHWARZENBERG BROOK WATERSHED,ELDORADO, MISIONES

open access: yesVisión de Futuro, 2014
The problem of this research is to determine the economic value that the people from Eldorado assign to hydrological services of the native forests. The general objective of this project is to evaluate the hydrological environmental services that native ...
Mantulak, Mario José   +5 more
doaj  

ANALYSIS OF THE ECONOMIC IMPACT ON A SPORTING EVENT. NEA REGIONAL COLLEGE GAMES. 2019 EDITION

open access: yesVisión de Futuro, 2021
This work is a contribution to the economics field of sport, considering the objective main application of the input-output model to the assessment of economic impact of a sporting events, taking as a case study "Regional University Games NEA 2019". In
Eva Muguerza   +3 more
doaj   +1 more source

The establishment of Diachasmimorpha longicaudata (Hymenoptera: Braconidae) in Misiones, Northeastern Argentina [PDF]

open access: yes, 2003
The establishment of Diachasmimorpha longicaudata (Ashmead) on Anastrepha fraterculus (Wiedemann) in the northeastern province of Misiones, Argentina, is described.Fil: Schliserman, Pablo.
De Coll, Olga R.   +2 more
core   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

EROSIÓN DE MATERIALES PARA APLICACIONES EN PRÓTESIS DE VÁLVULAS CARDÍACAS

open access: yesAnales (Asociación Física Argentina), 2014
Se estudia la erosión de materiales utilizados en la construcción de prótesis de válvulas cardíacas, Aceroinoxidable 316 y Poli-metacrilato de metilo (PMMA) a niveles de desgaste bajos, esperados en estos dispositivos.Como material erosivo se utilizó SiC
M. R. Rosenberger   +3 more
doaj  

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