Results 71 to 80 of about 593,134 (348)

Prognostic Utility of the Preoperative Cachexia Index in Patients Undergoing Emergency Laparotomy

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
The preoperative cachexia index, incorporating muscle mass, nutritional status, and inflammation, predicts in‐hospital and one‐year mortality in patients undergoing emergency laparotomy. This simple index may aid in risk stratification and perioperative decision‐making in high‐risk surgical patients. ABSTRACT Aim Emergency laparotomy is associated with
Naoko Fukushima   +6 more
wiley   +1 more source

PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

open access: yesMonex Journal Research Accounting Politeknik Tegal, 2020
This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017. The sampling in this study of 38 financial companies listed in Indonesia Stock Exchange period 2015-2017 with purposive sampling method.
Zahra Ismi Fauziyyah   +1 more
openaire   +2 more sources

The importance of reputation in the auditing of companies: A game theory analysis [PDF]

open access: yes, 2019
Numerous, mainly empirical, studies of auditing behaviour have recently looked at the “reputation” of the auditor and the size of fees it attracts. Our model of the auditing market advances the study of the fundamental principles involved in determining ...
Dassiou, X., Glycopantis, D.
core  

The effects of bank-specific and macroeconomic determinants on CASA ratio of listed joint stock commercial banks in Vietnam

open access: yesCogent Business & Management
This study aims to assess the situation of the Current Account and Savings Account ratio (CASA ratio) among listed joint stock commercial banks (JSCBs) in Vietnam.
Quynh Trang Nguyen   +2 more
doaj   +1 more source

The Influence of Surgeons' Gender on Surgical Outcomes in Laparoscopic Right Hemicolectomy: A Japanese Nationwide Retrospective Cohort Study

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This study analyzed 58 503 laparoscopic right hemicolectomies for colon cancer in Japan between 2018 and 2022, comparing outcomes between male and female surgeons. No significant differences were found in surgical mortality or severe complications. Tailored surgical training programs for female surgeons may further enhance surgical outcomes.
Akihisa Matsuda   +10 more
wiley   +1 more source

BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ?

open access: yesCURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2023
This research aims to find how audit effort, audit fee, and audit tenure affect audit quality. The measurement of audit quality using modified audit opinion and absolute accruals discretionary. The object of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) for 2017-2021.
Supriyanto Supriyanto, Julianti Cesilia
openaire   +1 more source

Total Neoadjuvant Therapy for Rectal Cancer: Why Japan Says “Not Yet”

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Total neoadjuvant therapy (TNT) has rapidly gained global acceptance as a standard treatment for locally advanced rectal cancer (LARC). Supported by multiple phase III trials, TNT improves pathological complete response (pCR) rates, enhances systemic control, and expands opportunities for non‐operative management (NOM).
Kay Uehara   +4 more
wiley   +1 more source

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh   +3 more
wiley   +1 more source

The Impact of Insurance Fraud Detection Systems [PDF]

open access: yes
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the equilibrium insurance contract, when a policyholder can report a loss that never occurred.
Jörg Schiller
core   +3 more sources

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori   +9 more
wiley   +1 more source

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