DNA HLA-DRB1 analysis in children of positive mothers and estimated risk of vertical HIV transmission.

RFLP HLA-DRB I analysis was performed on a total of 83 children born from HIV -infected mothers, 35 of whom were shown to be HIV -infected, while 48 reverted from seropositivity to seronegativity, indicating that they were not infected. Moreover, 89 healthy children were used as controls. It has been found that DRBI-14a and DRBI-13a.4 alleles were not present in the HIV-infected children, but were found in the sero-reverted (HIV-uninfected) children (in the proportion of 9·6 per cent and 5·3 per cent, respectively), and in the controls (5·6 per cent and 3·9 per cent, respectively). The possible correlation between DR and risk of HIV transmission from mother to baby was analysed considering every single allele, estimated by the ratio between the number of infected children and the number of all children born from seropositive mothers. There was also introduced a statisticGfor the control of 'statistical validity' of data

Female Audit Partners and Extended Audit Reporting: UK Evidence

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity

Il mercato e i numeri della revisione

Analisi struttura mercato delal revisione contabile in Itali

Il Caso Noel

A partire da un bilancio destinato a pubblicazione si conduce un'analisi completa di bilancio

Il caso POPIX

Caso sulla valutazione delle immobilizzazioni nel bilancio destinato a pubblicazion

LE SCELTE OPERATE DALLE SOCIETÀNON QUOTATE ITALIANE IN TEMA DICONTROLLO CONTABILE

After the reform of the Italian Commercial Law in 2003, in Italy statutory audits on accounting documents can be carried out in different ways. This reform came into effect on the 1st of January 2004 and for private companies it offered the possibility of appointing a full auditor (individual or audit firm) instead of the Collegio Sindacale for auditing activity. Individual companies could choose whether or not to engage an individual auditor or an audit firm instead of the Collegio Sindacale. The aim of this paper is to report the choices made by 364 Italian private companies. Results concerning not only the characteristics of the statutory auditors, but also the satisfaction level of auditees are presented. Findings show that 48% of the sample has an audit firm, 29% a Collegio Sindacale, the rest (22%) an individual auditor. Therefore, there is a clear relation between the dimension of the auditee and the kind of auditor chosen: the biggest companies select an audit firm. Moreover, the degree of satisfaction about the choice made for statutory audit activity depends on personal characteristics of the respondent (e.g. gender or organizational role)

Le modalità di misurazione della reputazione utilizzate nel presente studio

Si presentano i differenti approcci utilizzati nel volume per misurare la reputazione goduta dalle società di revisione operanti nel nostro paese

La valutazione delle giacenze di magazzino

Le rimanenze di magazzino includono i beni destinati alla vendita o che concorrono alla loro produzione nella normale attività dell’impresa. Nel capitolo si illustrano le modalità di valutazione e rappresentazione nel bilancio destinato a pubblicazione, sia secondo i principi contabili nazionali che internazionali

Il caso Galileo

Caso sugli schemi legali di bilanci

Il Caso Galileo

Caso per la comprensione degli schemi di bilancio pubblico nel caso di società che non utilizzano i principi contabili internazionali