What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

The following paper refers to the final thesis for the curriculum at HZ University of Applied Science and was carried out at the request of the Italian firm Aig Associati and Partner. The structural team of the architecture and engineering firm requested a study on the most effective and least time-consuming …

Background: Chronic constipation is common in people with intellectual disabilities, and seems to be highly prevalent in people with severe or profound intellectual and multiple disabilities (SPIMD). However, there is no current widely accepted definition for the constipation experienced by these individuals. …

Talking and discussing with many partners during the way has brought us to the most original meaning of Teaching as ‘fostering learning’. The present Teaching case is the result of all those discussions and considerations united by the convincement that doing research is an essential part of that just …

Per-fluoroalkyl and polyfluoroalkyl substances (PFASs) are persistent organic pollutants and do not degrade in the environment. They contain a carbon-fluorine bond, and these are called organic fluorides. A group of PFASs, which can be extracted from soil samples and be analysed, are called extractable …

Sports psychology remains a hot topic in equestrian sports, but many of the key principles continue to be absent among top coaches and their students. So how do we move this discipline forward and ensure everyone receives the mental training and skills they require to perform to their full potential? …

Change Now! is an open access, online publication featuring essays by international artists, educators and scholars addressing key topics in relation to power, oppression and equity in theatre and performing arts education including: social safety – consent – intimacy coordination – brave space power …

In this chapter we elaborate a hermeneutical perspective on professionalism and professional development in the wide range of professions and vocational trainings, which fall under the concern of a University of Applied Sciences (UAS). In a joint research programme of the HU UAS and Utrecht University …

The digital age has brought significant changes in the way organizations operate and compete. As a result of rapid technology development, many organizations are undergoing a digital transformation to stay relevant and competitive in the marketplace. This literature review aims to find future research topics …

In the past few years, the EU has shown a growing commitment to address the rapid transformations brought about by the latest Artificial Intelligence (AI) developments by increasing efforts in AI regulation. Nevertheless, despite the growing body of technical knowledge and progress, the governance of …