AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS

The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis.According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm, and in favor of the mandatory rotation of audit partners.R

read more

On short cracks that depart from elastoplastic notch tips

The behavior of short cracks that depart from elastoplastic notch tips is modeled to estimate the stresses required to initiate and to propagate cracks in notched structural components, and to evaluate the size of tolerable crack-like defects under general loading conditions.This analysis can model both fatigue and environmentally assisted cracking

read more


Increased presence of the invasive, exotic Eurasian Collared-Dove (Streptopelia decaocto) in the Chamela-Cuixmala Biosphere Reserve, Mexico, after hurricane disturbance

Invasive species are a main cause of biodiversity loss, making it important to register their incursion into conserved, protected areas.We evaluated presence of the exotic Eurasian Collared-Dove (Streptopelia decaocto) in and around the Chamela-Cuixmala Biosphere Reserve, Jalisco, after hurricane disturbance.During March to May 2017 and 2018, we ca

read more