Results 31 to 40 of about 12,041 (260)

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi   +8 more
wiley   +1 more source

The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China

open access: yesComplexity, 2021
The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees.
Chengai Li, Lin Pan, Meilan Chen
doaj   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton   +2 more
wiley   +1 more source

The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino   +3 more
wiley   +1 more source

The perceptions of external auditors on the relationship between audit fees and audit quality

open access: yesCogent Business & Management, 2022
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators ...
Hasan Mansur   +3 more
doaj   +1 more source

Legal and ethical considerations around the use of existing illustrations to generate new illustrations in the anatomical sciences

open access: yesAnatomical Sciences Education, Volume 18, Issue 3, Page 289-300, March 2025.
Abstract It is likely existing anatomical illustrations are often used as the basis for new illustrative works, given not all illustrators have access to human tissues, bodies, or prosections on which to base their illustrations. Potential issues arise with this practice in the realms of copyright infringement and plagiarism when authors are seeking to
Jon Cornwall   +7 more
wiley   +1 more source

The impact of corporate tax risk on audit fee [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2015
Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari   +1 more
doaj   +1 more source

The human foundations of anatomy at The University of Sydney: One hundred and one years of body procurement

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Body procurement at The University of Sydney has a long history. Anatomy legislation (1881 Anatomy Act) modeled on the British Anatomy Act 1832 legalized procurement of unclaimed bodies from public institutions for anatomical dissection at licensed Schools of Anatomy, effectively conferring the University of Sydney an exclusive license until ...
Rebekah A. Jenkin, Kevin A. Keay
wiley   +1 more source

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper   +14 more
wiley   +1 more source

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