Client Retention and Engagement-Level Pricing

2005 ◽  
Vol 24 (1) ◽  
pp. 7-20 ◽  
Author(s):  
Karl E. Hackenbrack ◽  
Chris E. Hogan
Keyword(s):  
Public And Private ◽  
Client Retention ◽  
High Labor ◽  
Audit Fee ◽  
The Difference ◽  
The Many ◽  
The Relationship

This study contributes to the debate on the motives for auditor changes by examining the relationship between client retention and one of the many factors that potentially influence client retention, engagement-level pricing. We find for a sample of public and private audit engagements that the difference between realized realization rates (the ratio of the audit fee billed to the standard audit fee) and expected realization rates is positively associated with client retention over a five-year window. Our findings suggest pricing pressure is more than an isolated occurrence and the incumbent auditor's inability to recover unexpectedly high labor usage is associated with the severing of the auditor-auditee relationship.

scholarly journals Grounding semantic transparency in context

Morphology ◽  
2021 ◽  
Author(s):  
Rossella Varvara ◽  
Gabriella Lapesa ◽  
Sebastian Padó
Keyword(s):  
Large Scale ◽  
Point Of View ◽  
Distributional Semantics ◽  
Semantic Transparency ◽  
Inclusion Measure ◽  
The Difference ◽  
Semantic Point ◽  
The Many ◽  
The Relationship

AbstractWe present the results of a large-scale corpus-based comparison of two German event nominalization patterns: deverbal nouns in -ung (e.g., die Evaluierung, ‘the evaluation’) and nominal infinitives (e.g., das Evaluieren, ‘the evaluating’). Among the many available event nominalization patterns for German, we selected these two because they are both highly productive and challenging from the semantic point of view. Both patterns are known to keep a tight relation with the event denoted by the base verb, but with different nuances. Our study targets a better understanding of the differences in their semantic import.The key notion of our comparison is that of semantic transparency, and we propose a usage-based characterization of the relationship between derived nominals and their bases. Using methods from distributional semantics, we bring to bear two concrete measures of transparency which highlight different nuances: the first one, cosine, detects nominalizations which are semantically similar to their bases; the second one, distributional inclusion, detects nominalizations which are used in a subset of the contexts of the base verb. We find that only the inclusion measure helps in characterizing the difference between the two types of nominalizations, in relation with the traditionally considered variable of relative frequency (Hay, 2001). Finally, the distributional analysis allows us to frame our comparison in the broader coordinates of the inflection vs. derivation cline.

scholarly journals The Relationship Between An Auditing Firm's Characteristics And The Incidence Rate Of Its Clients Subject To AAERs

2014 ◽  
Vol 30 (5) ◽  
pp. 1313 ◽  
Author(s):  
Yunsung Koh ◽  
Hyunjung Choi ◽  
Sohee Woo
Keyword(s):  
Incidence Rate ◽  
Firm Size ◽  
Audit Quality ◽  
Accounting Firm ◽  
Audit Firm ◽  
Audit Firms ◽  
Audit Fee ◽  
The Difference ◽  
The Relationship ◽  
A Company

This paper examines the relationship between an auditors characteristics and the incidence rate of its client subject to the Accounting and Auditing Enforcement Release. Using the sample of AAERs from 2002 to 2006, we find that when a firm is audited from a large accounting firm, there is a significantly less incidence rate subject to AAERs. Also, we find that the audit time of AAERs firms is significantly less than that of non-AAERs firms. Because AAER is related with audit quality, it implies that AAER depends on audit time and audit firm size, and that a firm is affected by the incidence rate of subjects toward AAERs. However, there is no difference between the audit fee of AAERs firms audit fee and that of non-AAERs firms. Although audit time leads to a high audit fee, audit firms are very competitive and therefore, there are some limitations with receiving a high audit fee according to audit time. Therefore, the audit fee is significantly affected by the incidence rate of subjects toward AAERs. Additionally, we also examine the effectiveness of AAERs and the difference of audit efforts depending on the cause of AAERs and the degree of penalties imposed by FSS. Overall, the results suggest that depending on the auditors characteristics, such as the size of accounting firm, audit time, and audit fee, a company is affected by the incidence rate subject to AAERs.

scholarly journals Effect of Peer Attachment on Career Decision Making among Undergraduate Students

2021 ◽  
Vol VI (I) ◽  
pp. 184-192
Author(s):  
Mahvish Fatima Kashif ◽  
Faiza Shaheen ◽  
Wajiha Amjad
Keyword(s):  
Decision Making ◽  
Undergraduate Students ◽  
Parental Attachment ◽  
Sampling Technique ◽  
Career Decision ◽  
Peer Attachment ◽  
Career Decision Making ◽  
Public And Private ◽  
The Difference ◽  
The Relationship

This study was an attempt to explore the effect of peer attachment on career decision making among undergraduate students. A sample of 528 undergraduate students of the education department was selected from public and private universities of Lahore through a stratified random sampling technique. The questionnaire used for data collection was comprised of demographic information, career decision making self-efficacy developed by Betz, Klein and Taylor (1996) and inventory of peer and parental attachment developed by Armsden and Greenberg (1987) and revised by Gullone and Robinson (2005). Multiple regression analysis was used to examine the relationship between variables. An independent sample t-test was applied to determine the difference between the groups. The results showed that peer attachment has a significant effect on CDMSF.

Civil Society in Argentina: Opportunities and Challenges for National and Transnational Organisation

2005 ◽  
Vol 37 (1) ◽  
pp. 141-172 ◽  
Author(s):  
JAMIE ELIZABETH JACOBS ◽  
MARTÍN MALDONADO
Keyword(s):  
Civil Society ◽  
Regional Cooperation ◽  
Third Sector ◽  
The State ◽  
Power Relationships ◽  
The Difference ◽  
Potential Channels ◽  
The Many ◽  
The Relationship

Among the many consequences of globalisation is the creation of new political spaces. As these emerge, new or redefined power relationships accompany the process. In the course of creating transnational relationships, citizenship, representation and the role of the stakeholders may be redefined. This article focuses on the case of Argentina and on the role of civil society orgnisations (CSOs) in the process of political integration. The relationship between the state and civil society has sparked a debate about the core status of the political system as the third sector assumes roles traditionally belonging exclusively to the state. This raises issues regarding the difference between rights and services, the sources of legitimacy and efforts to enhance accountability, among others. The existing and potential channels of regional cooperation in the context of Mercosur illustrate the interplay between domestic, regional and global norms and institutions. This article emphasises the role of organised civil society in providing sense and meaning in the formation and awareness of supranational concerns, but is sceptical about its possibilities of providing and guaranteeing rights, tasks that still remain in the sphere of the state.

scholarly journals To Do or not to Do

2017 ◽  
Vol 26 (1) ◽  
pp. 47-60
Author(s):  
Marin Dujmović ◽  
Zvjezdan Penezić
Keyword(s):  
Behavioral Inhibition ◽  
Inhibition Of Return ◽  
Stimulus Onset ◽  
Functional Brain Imaging ◽  
Cognitive Inhibition ◽  
Modern Psychology ◽  
The Difference ◽  
The Many ◽  
Onset Asynchrony ◽  
The Relationship

Research into inhibition processes has been very fertile in modern psychology, especially with the more common use of advanced methods such as functional brain imaging. Despite all the advances made many questions still remain concerning the nature of inhibition processes and the very existence of inhibition. The term inhibition is widely used in everyday life with many meanings which is reflected in the many definitions and methods used to investigate inhibition in psychology. The aim of this study was to determine the relationship between inhibition processes and extraversion. Participants (N=50) completed the Croatian version of the HEXACO-PI-R personality inventory (60 item version). Cognitive inhibition was measured with a location based inhibition of return task while behavioral inhibition was measured with a nonverbal Stroop-like interference task. Results show an interaction of extraversion and stimulus onset asynchrony (SOA) periods whereby extraverts show a greater inhibition effect at the shorter SOA periods (400, 600 ms) compared to introverts while the difference was nonsignificant at the longest SOA period (800 ms). The expected relationship between the two inhibition tasks was not observed. Implications for theories of extraversion and research concerning inibition processes are discussed.

scholarly journals ENGLISH LANGUAGE PROFICIENCY;

2012 ◽  
Vol 19 (02) ◽  
pp. 172-179
Author(s):  
JUNAID SARFRAZ KHAN ◽  
SAIMA TABASUM ◽  
OSAMA MUKHTAR ◽  
Tahira Bano ◽  
Maryam Iqbal
Keyword(s):  
Language Proficiency ◽  
English Language ◽  
Demographic Variables ◽  
Public And Private ◽  
English Grammar ◽  
The Difference ◽  
The Government ◽  
Entrance Test ◽  
Relationship Of ◽  
The Relationship

Introduction: Each year, more than 30,000 students sit in the Government sponsored Entrance Test conducted by University ofHealth Sciences, Lahore for admission in Public and Private Medical & Dental Institutes of Punjab, Pakistan. Objective: In this study, we haveembarked to seek the relationship of the performance of students in the English component of the test and their sciences components scoresand how this English-Science relationship varies amongst the developed and underdeveloped districts of Punjab, Pakistan. Period: Threeyears from 2008 to 2010. Methodology: The sciences components scores of the candidates in MCAT, their scores in English portion in the testand their demographic variables were entered into Statistical Package for Social Sciences (SPSS) v.16. Parametric tests were applied.Results: Nearly 14% of the question paper tests proficiency of the candidates in the English Grammar. The students from thesocioeconomically challenged districts scored less marks in English component as well as in the sciences component of Entrance Test whencompared with the scores of the students of more developed districts (p<0.05). The difference in the mean marks of English and Sciencescomponents of the test when adjusted for weightage was higher in the socioeconomically developed districts (p<0.05). A steady improvementfrom 2008 to 2010 in the scores obtained by candidates in English component of the Entrance Test was observed (p<0.05). Conclusions: Foradmission in Medical and Dental Colleges in Punjab, candidates scoring more than 60% marks in their Higher Secondary School CertificateBoard Examination, have to sit in a uniform Entrance Test in which from the year 2008-2009, candidates from socioeconomically low districtshave performed poorly in both English component and sciences components of test in comparison to the candidates from more developeddistricts. The comparatively lower score is more significant in sciences components of test. The lower scores of the less developed districts,candidates can not therefore be attributed to their low proficiency in the English language but rather to a lower general educational performance.

Comparison of In-the-Ear and Over-the-Ear Hearing Aid Fittings

1986 ◽  
Vol 51 (4) ◽  
pp. 362-369 ◽  
Author(s):  
Donna M. Risberg ◽  
Robyn M. Cox
Keyword(s):  
Hearing Aids ◽  
High Frequency ◽  
Comparative Evaluation ◽  
Speech Intelligibility ◽  
Hearing Aid ◽  
Hearing Aid Fitting ◽  
The Difference ◽  
Functional Gain ◽  
The Relationship

A custom in-the-ear (ITE) hearing aid fitting was compared to two over-the-ear (OTE) hearing aid fittings for each of 9 subjects with mild to moderately severe hearing losses. Speech intelligibility via the three instruments was compared using the Speech Intelligibility Rating (SIR) test. The relationship between functional gain and coupler gain was compared for the ITE and the higher rated OTE instruments. The difference in input received at the microphone locations of the two types of hearing aids was measured for 10 different subjects and compared to the functional gain data. It was concluded that (a) for persons with mild to moderately severe hearing losses, appropriately adjusted custom ITE fittings typically yield speech intelligibility that is equal to the better OTE fitting identified in a comparative evaluation; and (b) gain prescriptions for ITE hearing aids should be adjusted to account for the high-frequency emphasis associated with in-the-concha microphone placement.

Relationship between total plasma homocysteine and the risk of aneurysms – a meta-analysis

VASA ◽  
2020 ◽  
pp. 1-6
Author(s):  
Hanji Zhang ◽  
Dexin Yin ◽  
Yue Zhao ◽  
Yezhou Li ◽  
Dejiang Yao ◽  
...  
Keyword(s):  
Large Scale ◽  
Meta Analysis ◽  
Single Species ◽  
Total Plasma ◽  
Control Groups ◽  
Randomized Controlled ◽  
Randomized Controlled Studies ◽  
The Difference ◽  
The Relationship ◽  
Healthy Participants

Summary: Our meta-analysis focused on the relationship between homocysteine (Hcy) level and the incidence of aneurysms and looked at the relationship between smoking, hypertension and aneurysms. A systematic literature search of Pubmed, Web of Science, and Embase databases (up to March 31, 2020) resulted in the identification of 19 studies, including 2,629 aneurysm patients and 6,497 healthy participants. Combined analysis of the included studies showed that number of smoking, hypertension and hyperhomocysteinemia (HHcy) in aneurysm patients was higher than that in the control groups, and the total plasma Hcy level in aneurysm patients was also higher. These findings suggest that smoking, hypertension and HHcy may be risk factors for the development and progression of aneurysms. Although the heterogeneity of meta-analysis was significant, it was found that the heterogeneity might come from the difference between race and disease species through subgroup analysis. Large-scale randomized controlled studies of single species and single disease species are needed in the future to supplement the accuracy of the results.

The impact of cultural factors on attachment dynamics: a view from Irish society

2019 ◽  
Vol 13 (2) ◽  
pp. 207-223
Author(s):  
Michael O’Toole
Keyword(s):  
Significant Role ◽  
Emotional Development ◽  
Cultural Factors ◽  
Seamus Heaney ◽  
Irish Society ◽  
Irish Context ◽  
Key Points ◽  
The Many ◽  
The Impact ◽  
The Relationship

In this article I examine aspects of the relationship between mothers and sons from an attachment perspective in an Irish context. Through the works of Irish writers such as Seamus Heaney, John McGahern, and Colm Tóibín, I focus on particular aspects of this relationship, which fails to support the developmental processes of separation and individuation in the many men who come to me for psychotherapy. I illustrate key points concerning this attachment dynamic through the use of clinical examples of my work with two men from my practice. While acknowledging that many other cultural factors play a significant role in the emotional development of children, integrating the work of our poets, novelists, and scholars with an attachment perspective

John Cranko's Antigone (1959): A Ballet Lost and Found

2015 ◽  
Vol 33 (1) ◽  
pp. 1-15
Author(s):  
Henrietta Bannerman
Keyword(s):  
World War Ii ◽  
Jean Racine ◽  
World War ◽  
Martha Graham ◽  
Detailed Consideration ◽  
Lost And Found ◽  
The Many ◽  
Tragic Drama ◽  
The Relationship

John Cranko's dramatic and theatrically powerful Antigone (1959) disappeared from the ballet repertory in 1966 and this essay calls for a reappraisal and restaging of the work for 21st century audiences. Created in a post-World War II environment, and in the wake of appearances in London by the Martha Graham Company and Jerome Robbins’ Ballets USA, I point to American influences in Cranko's choreography. However, the discussion of the Greek-themed Antigone involves detailed consideration of the relationship between the ballet and the ancient dramas which inspired it, especially as the programme notes accompanying performances emphasised its Sophoclean source but failed to recognise that Cranko mainly based his ballet on an early play by Jean Racine. As Antigone derives from tragic drama, the essay investigates catharsis, one of the many principles that Aristotle delineated in the Poetics. This well-known effect is produced by Greek tragedies but the critics of the era complained about its lack in Cranko's ballet – views which I challenge. There is also an investigation of the role of Antigone, both in the play and in the ballet, and since Cranko created the role for Svetlana Beriosova, I reflect on memories of Beriosova's interpretation supported by more recent viewings of Edmée Wood's 1959 film.

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