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La revisión sistemática de la literatura proporciona la asociación entre los procesos de la memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de errores cognitivos. Debido a los limitados recursos cognitivos, los auditores no pueden analizar la población de transacciones contables; por lo tanto, utilizan el muestreo y la heurística para el procesamiento de l

År 2005 antogs nya sambeskattningsregler i Danmark. Syftet var att säkra ett sammanhängande skattesystem och att utesluta möjligheter till skatteplanering i strid med lagen. Det införs en ''globalpuljeprincip'' som innebär att antingen sambeskattas alla utländska bolag inom en koncern eller så får alla utländska bolag inom koncernen avstå från sambeskattning. Jag beskriver i uppsat

The poetry of Hanni Ossott (1946-2002) is hardly known beyond Venezuelan frontiers, and so is any domestic or foreign research, almost non-existent, about her published works, an exception being El reino donde la noche se abre (1987). Such a scenario, unfortunately, continues to be so regarding her other works, especially the ones published thereafter. For this reason, this article will focus on o

The aim of this study was to examine the foster parents’ characteristics, how the foster parents reflect on their own family and parental ability, their knowledge of the foster child’s earlier trauma, if the parents report the same and if they differ from other groups. This study was a cross sectional study and based on a quantitative model. Background questions and the instruments BCFPI, FSS, CES

This paper reported the appraisal of a novel technology for the detection of enterovirus in sewage based on a viral recovery method using polyethylenglycol as a concentrating agent and on the combined use of viral isolation and polymerase chain reaction as viral detection and identification techniques. It was also confirmed that the viral recovery method is highly efficient since it allows to reco

This study tested the hypothesis that the use of the computer is not a decisive factor in the development of linguistic skills in a communicative language class making use of different methods. The three aspects analysed were the effect of the computer on the general linguistic progress of a group and of individuals and also on separate linguistic skills. A quasi-experiment was designed to collect

Som underlag för ett internationellt forskningssamarbete kring Paracaskulturen har Statens Museer för Världskultur givit mig i uppdrag att sammanställa en samlingshistorisk utredning av de svenska Paracassamlingarna. Utredningen skall sätta de samlingar som staden Göteborg äger (och som myndigheten förvaltar) samt statens egna samlingar i en historisk kontext och i förhållande till andra motsvaran

The compliance policy of the Dutch tax administration does not seem to include charities. In the article it is discussed how charities could be fitted into this compliance policy making use of the compliance pyramid of the Australian tax administration.