Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, acros...Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.展开更多
Although disasters can occur anywhere, certain types of disasters are more likely to have more effects on some buildings than others, especially on those in urban areas. Buildings in Lagos have had nasty experiences f...Although disasters can occur anywhere, certain types of disasters are more likely to have more effects on some buildings than others, especially on those in urban areas. Buildings in Lagos have had nasty experiences from both natural and artificial disasters, claiming lives and properties in the past. This study aims at evaluating the disaster risks, vulnerabilities and response strategies in the high rise buildings in Lagos municipality. Structured questionnaire was administered to building owners, estate managers and disaster managers who manage the high rise buildings. The information obtained was supplemented by personal interviews conducted with tenants and rescue organizations. The study identified collapse of building, fire out break, and communication and power failure as the most likely potential disasters, power failure and collapse had the highest severity of impact, and the degree of preparedness achieved to confront the disasters was below satisfaction. However, the specific status of the response strategies was as expected, but there was room for improvements. The potential disasters were natural, human and environmental and the most vulnerable sectors were other properties rather than the high rise buildings themselves. The magnitude of risk levels could be contained with the level of response strategies already achieved if coordinated.展开更多
文摘Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.
文摘Although disasters can occur anywhere, certain types of disasters are more likely to have more effects on some buildings than others, especially on those in urban areas. Buildings in Lagos have had nasty experiences from both natural and artificial disasters, claiming lives and properties in the past. This study aims at evaluating the disaster risks, vulnerabilities and response strategies in the high rise buildings in Lagos municipality. Structured questionnaire was administered to building owners, estate managers and disaster managers who manage the high rise buildings. The information obtained was supplemented by personal interviews conducted with tenants and rescue organizations. The study identified collapse of building, fire out break, and communication and power failure as the most likely potential disasters, power failure and collapse had the highest severity of impact, and the degree of preparedness achieved to confront the disasters was below satisfaction. However, the specific status of the response strategies was as expected, but there was room for improvements. The potential disasters were natural, human and environmental and the most vulnerable sectors were other properties rather than the high rise buildings themselves. The magnitude of risk levels could be contained with the level of response strategies already achieved if coordinated.
