169 Results Found

Post audits of hydrological or groundwater models are the last part of the modelling protocol, where the original model predictions are tested using new data obtained after a certain period. The evaluation of model predictions and associated predicti...

This study assessed whether permitting certified recycled aggregate companies to assign both quality and environmental management responsibilities to a single individual affects the effectiveness of post-certification quality management. Using data f...

Mosques are buildings with a unique occupancy schedule and special energy and water consumption scheme. Generally, this type of buildings lacks the application of energy efficiency solutions and sustainable guidelines during the conception, construct...

Background: Older adults are at high risk of falls, and head injuries following these events can have devastating consequences. The In-Patient Post Fall Clinical Pathway is a tool utilised in many hospitals in Queensland, Australia, to guide the need...

Background and Objectives: Overtreatment with antifungal drugs is often observed. Antifungal stewardship (AFS) focuses on optimizing the treatment for invasive fungal diseases. The objective of the present study was to evaluate the utility of a post-...

Companies are increasingly using social media to communicate with stakeholders. During the last decade, social media started to become part and parcel of contemporary lifestyles. Thus, the main purpose of this research was the investigation of the im...

The present work is focused on the effect of increasing model complexity on calibration fit and prediction accuracy. Groundwater flow was numerically simulated at a field site with a hydraulic groundwater protection system in operation with many pump...

This study aimed to investigate the clinical and organizational impact of an active re-evaluation (on day 10) of patients on antibiotic treatment diagnosed with bloodstream infections (BSIs). A prospective, single center, pre-post quasi-experimental...

This study aims to improve the state of financial distress, which plagues 64% of South Africa’s municipalities. This fiscal crisis has constrained the quality of basic service delivery to local communities. Even though municipal financial distr...

Brain dysfunction is associated with poor outcome in critically ill patients. In a post hoc analysis of the Intensive Care over Nations (ICON) database, we investigated the effect of brain dysfunction on hospital mortality in critically ill patients....

Writing desktop applications in JavaScript offers developers the opportunity to create cross-platform applications with cutting-edge capabilities. However, in doing so, they are potentially submitting their code to a number of unsanctioned modificati...

Continuous changes in society and the need for sustainable development demand updates in designing better built environments to respond to the variety of user needs. Notwithstanding the growing interest of research and the introduction of guidelines...

Audit mechanisms frequently take place in the context of repeated relationships between auditor and auditee. This paper focuses attention on the insurance fraud problem in a setting where insurers repeatedly verify claims satisfied by service provide...

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational...

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The regula...

This article inspects the likely outcome of using the fair value (FV) concept on audit firms’ anomalous audit fees. The research performs fixed effects regression to evaluate the given hypotheses using data gathered by hand from 105 Jordanian p...

This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used fro...

Electric power substations, as critical components of modern power grids, are increasingly becoming targets for intentional physical attacks, including vandalism, theft, and sabotage. These threats, coupled with the potential for cyber-attacks and th...

In Greece, Local Government Organizations (LGOs) are under the responsibility of the General Government. Before the COVID-19 pandemic, in the above-mentioned organizations, internal audit was exercised following Law 4270/2014 (Article 168). Overall g...

This study examines whether audit quality enhances the value relevance of earnings and book value of equity in explaining market prices of common shares in Thailand’s emerging market. Using data from 401 non-financial firms listed on the Stock...

This article analyses Social Media (SM) use as a promotion tool for public institutions in the public audit sector. The authors propose a quantitative model to assess online engagement of 94 European audit institutions (national and regional) with th...

Robot-aided cleaning auditing is pioneering research that uses autonomous robots to assess a region’s cleanliness level by analyzing the dirt samples collected from various locations. Since the dirt sample gathering process is more challenging,...

Introduction: In neonatology, multiple pregnancies are common. Unfortunately, it is not rare for one baby to die. Communication with parents in these circumstances has been demonstrated to be sub-optimal. Methods: Two educational programs were evalua...

Inaccurate or missing medication information in medical discharge summaries is a widespread and intractable problem. This study evaluated the effectiveness and sustainability of an intervention in which ward-based hospital pharmacists reviewed, contr...

The prevalence of Sickle Cell Disease (SCD) within the Caribbean region remains second only to that of West Africa. The Newborn Screening (NBS) Program in Antigua and Barbuda remains heavily dependent on grants, therefore ultimately facing sustainabi...

Introduction: Hip fractures globally are associated with high levels of morbidity, mortality, and significant financial burden. This audit aimed to assess the impact of orthogeriatric liaison care on post-operative outcomes following surgical managem...

Disasters caused by natural hazards, including the August 2023 floods in Slovenia and the 2020 earthquakes in Croatia, resulted in a combined damage and loss of about EUR 26 billion. Indemnity insurance covered only a small share, shifting recovery t...

Explainability is increasingly expected to support not only interpretation, but also accountability, human oversight, and auditability in high-risk Artificial Intelligence (AI) systems. However, in many deployments, explanations are generated as isol...

(1) Background: Medication adherence is influenced by a variety of intricate factors, presenting hurdles for nurses working to improve it among adults with chronic conditions. Pinpointing the reasons for non-adherence is crucial for customizing inter...

As a result of an increasing demand for energy-efficient buildings with a better experience of user comfort, the built environment sector needs to consider the prediction of building energy performance, which during the design phase, is achieved when...

The objective of the article was to describe the importance of a good technically and economically planned process for purchasing a rail vehicle. Compliance with this process with safety standards and energy efficiency is crucial regarding effectiven...

Purpose: Peripapillary choroidal melanoma provides a unique challenge; proximity to visually important structures, such as the optic disc and fovea, confers a high risk for the development of maculopathy and optic neuropathy, leading to poorer visual...

A comprehensive energy audit of a light rail maintenance facility was performed to assess its energy performance and identify potential scope for improvements. The facility’s energy use intensity (EUI) for 2022 was 404 kWh/m2—more than do...

Orbital reconstruction is a complex procedure demanding accurate placement of implants to restore volume and anatomic shape to the orbits. Intra-operative computed-tomography (CT) and rapid-prototype (RP) biomodels have been recently introduced as su...

Against the backdrop of concerns for diminishing the vulnerabilities of the economies of the Member States, the EU has adopted measures to strengthen budgetary discipline and control of the public deficit. In this context, the responsibility of gover...

This study investigated associations between maladaptive ingestive behaviors and weight regain in women who underwent metabolic surgery 2–10 years ago. Using a web-based survey, we assessed emotional, external, and restrained eating (Dutch Eati...

This study examined the impact of a shift schedule change on firefighter sleep and health outcomes (n = 24). Firefighters from a U.S. department transitioned from a 24 h on, 48 h off (24/48) schedule to a 48 h on, 96 h off (48/96) schedule. Wrist act...

Surgical organizations dedicated to the improvement of patient outcomes have led to a worldwide paradigm shift in perioperative patient care. Since 2012, the Enhanced Recovery After Surgery (ERAS®) Society has published guidelines pertaining to p...

Preclinical studies have shown that chronic alcohol abuse leads to alterations in the gastrointestinal microbiota that are associated with behavior changes, physiological alterations, and immunological effects. However, such studies have been limited...

Because the PCAOB was unable to inspect audits of Chinese accounting firms until recently, regulators introduced legislation (HFCAA) potentially forcing Chinese companies to delist for non-compliance with PCAOB audit requirements. To understand the e...

This paper presents a real-time quarry truck monitoring system that combines deep learning and license plate recognition (LPR) for operational monitoring and weighbridge reconciliation. Rather than estimating load volumes directly from imagery, the s...

Halving food waste by 2050 as per the Sustainable Development Goal 12.3 is key to securing a food system that is sustainable. One approach to reducing household food waste is through education campaigns. We recruited 501 households divided into three...

Neurodegenerative diseases are a group of largely incurable disorders characterised by the progressive loss of neurons and for which often the molecular mechanisms are poorly understood. To bridge this gap, researchers employ a range of techniques. A...

Background/Objectives: Antimicrobial stewardship programs (ASPs) optimize antimicrobial use, improving outcomes and reducing resistance. This study assessed the impact of a ward-specific ASP. Methods: A pre/post quasi-experimental study was conducted...

Recommender systems are widely deployed across digital platforms, yet their opacity raises concerns about auditability, fairness, and user trust. To address the gap between predictive accuracy and model interpretability, this study proposes a glass-b...

Early diagnosis is essential for the appropriate management of acute kidney injury (AKI). We evaluated the impact of an electronic AKI alert together with a care bundle on the progression and mortality of AKI. This was a single-center prospective stu...

Some preterm and sick neonates have altered biochemical profiles and follow-up newborn screening (NBS) collections are recommended. The Victorian NBS program historically recommended repeat collections for babies with birth weight < 1500 g (manage...

This study extends our prior blockchain-based traceability framework, WEave, for application to a furniture supply chain scenario, while using the original multi-tier apparel supply chain as an anchoring use case. We integrate circular economy princi...

In Germany, only about 10% of patients with alcohol use disorder (AUD) are treated by the professional help system. “The First 30 Days without Alcohol”, an interactive e-health intervention, was developed to support people with “alc...

The paper presented the analysis of heat consumption for heating in multi-family residential buildings before and after thermal retrofitting. The analysis involved four groups of buildings, i.e., 43 buildings in total, located in various localities,...