Results 41 to 50 of about 42,891 (139)

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting 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

A note on a.s. finiteness of perpetual integral functionals of diffusions [PDF]

, 2005
In this note, with the help of the boundary classification of diffusions, we derive a criterion of the convergence of perpetual integral functionals of transient real-valued diffusions.
Salminen, Paavo, Yor, Marc
core   +2 more sources

Poincar\'e and log-Sobolev inequalities for mixtures

, 2018
This work studies mixtures of probability measures on $\mathbb{R}^n$ and gives bounds on the Poincar\'e and the log-Sobolev constant of two-component mixtures provided that each component satisfies the functional inequality, and both components are close
Schlichting, André
core   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

Animal Conservation, EarlyView.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić, Ella W. White, Julian Fennessy, Abdoul Razack Moussa Zabeirou, Kateřina Gašparová, Simon Valle, Michael B. Brown, Thomas Rabeil, Karolína Brandlová   +8 more
wiley   +1 more source

No-arbitrage conditions and absolutely continuous changes of measure

, 2014
We study the stability of several no-arbitrage conditions with respect to absolutely continuous, but not necessarily equivalent, changes of measure. We first consider models based on continuous semimartingales and show that no-arbitrage conditions weaker
Fontana, Claudio
core   +1 more source

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source

On Poincare and logarithmic Sobolev inequalities for a class of singular Gibbs measures

, 2019
This note, mostly expository, is devoted to Poincar{\'e} and log-Sobolev inequalities for a class of Boltzmann-Gibbs measures with singular interaction. Such measures allow to model one-dimensional particles with confinement and singular pair interaction.
A Arnold, A Guionnet, AJ Hoffman, C Ané, D Chafaï, D Chafaï, D Chafaï, DJ Grabiner, E Cépa, EA Carlen, ES Meckes, F Calogero, F Malrieu, FJ Dyson, FJ Dyson, G Ben Arous, G De Philippis, GW Anderson, H Tanaka, HJ Brascamp, I Dumitriu, I Dumitriu, J Gustavsson, JA Ramírez, L Chris, LA Caffarelli, LC Evans, M Lassalle, M Lassalle, M Lassalle, M Ledoux, M Ledoux, M Rösler, M-F Bru, PJ Forrester, RA Horn, SG Bobkov, TH Baker, W Beckner, W König   +39 more
core   +1 more source

Minimum wage and employer‐sponsored supplementary health insurance: Evidence from Canada

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This study explores the effect of increases in the minimum wage on the probability of receiving employer‐sponsored supplementary prescription drug insurance through the workplace in Canada: Do Canadian employers respond to higher minimum wage by cutting insurance coverage?
Zichun Zhao, Michel Grignon
wiley   +1 more source

Etude des erreurs d'estimation des populations par la méthode des captures successives (DeLURY, 2 captures) et des captures-recaptures (PETERSEN)

Knowledge and Management of Aquatic Ecosystems, 1978
L'estimation des populations naturelles par capture-recapture et par captures successives est souvent entachée d'erreur car, dans de nombreux cas, l'hypothèse fondamentale d'égalité des probabilités de captures pour tous les individus dans le temps et ...
LAURENT M.
doaj   +1 more source

Pairwise Imitation and Tournament Graphs

International Economic Review, EarlyView.
ABSTRACT This paper investigates strategic dynamics under the behavioral rule of pairwise interact and imitate (PII), which requires minimal information and emphasizes outperforming opponents in pairwise interactions. We characterize PII using weak tournament graphs and, for a broad class of dynamics, establish a one‐shot stability result for ...
Sung‐Ha Hwang, Philip R. Neary, Jonathan Newton, Ryoji Sawa   +3 more
wiley   +1 more source