3,141 research outputs found
Determinants adoption of computer assisted auditing tools (CAATs)
During the last fifteen years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of Computer-assisted Audit Tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders: Statutory Auditors, Statutory Auditors Firms, Institutes of Statutory Auditors, and Academy.info:eu-repo/semantics/acceptedVersio
Zonal flows and long-distance correlations during the formation of the edge shear layer in the TJ-II stellarator
A theoretical interpretation is given for the observed long-distance
correlations in potential fluctuations in TJ-II. The value of the correlation
increases above the critical point of the transition for the emergence of the
plasma edge shear flow layer. Mean (i.e. surface averaged, zero-frequency)
sheared flows cannot account for the experimental results. A model consisting
of four envelope equations for the fluctuation level, the mean flow shear, the
zonal flow amplitude shear, and the averaged pressure gradient is proposed. It
is shown that the presence of zonal flows is essential to reproduce the main
features of the experimental observations.Comment: 19 pages, 7 figure
The importance of pelvic ring stabilization as a life-saving measure in pre-hospital - A case report commented by autopsy
Hip fractures with unstable pelvic ring have great morbidity and mortality rates. These fractures result from high energy trauma such as falls from heights, road accidents and collapsing structures or other similar mechanisms of action. We report the case of a 63 years old man, construction worker, who stood inside a ditch during a wall construction when he was surprised by this collapse, which resulted in direct trauma to the right thigh and pelvis. The autopsy revealed diaphysis fracture of the right femur with an open book pelvic fracture with severe hemorrhagic infiltration and hematoma of the pelvic muscles without arterial injury. Bone bleeding and the vascular damage associated with disruption of the sacroiliac ligaments promote a very significant bleeding. Simple maneuvers such as sheet circumferential compression to promote pelvic ring closure are effective on stabilizing and closure of the sacroiliac joint. Hip manipulation of the fracture was performed during the necropsy to demonstrate and prove how a simple sheet contention can promote stabilization of the pelvic ring by closing the sacroiliac joints in open book fractures.info:eu-repo/semantics/publishedVersio
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