Results 71 to 80 of about 24,159 (266)

Continuous Auditing Paradigma Baru dalam Pengauditan

open access: yesJurnal Akuntansi, 2014
One of the advanced information system that can produce financial statement in timely manner is the Real Time Accounting System in which will produce financial information without audit trail.
Ferry Sihaloho
doaj   +1 more source

Qaulity Audits of Management Systems

open access: yesStrojniški vestnik, 2009
Quality management systems (QMS) based on the requirements of ISO 9001 standard have been present for more than twenty years. The audits of the QMS are used to evaluate the level of compliance to the requirements of relevant standards. The objective of this paper is to investigate the non-conformities observed during the quality audits in the ...
Kljajin, Milan   +2 more
openaire   +3 more sources

Towards Continuously Auditable Systems [PDF]

open access: yes, 1997
We argue that the trustworthiness of evolving software systems can be significantly enhanced by a rigorous process of independent on-line monitoring throughout the evolutionary lifetime of the system. Such monitoring can prevent fraud, encourage careful maintenance, and serve as an early detector of irregularities in the state and behavior of the ...
openaire   +1 more source

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

Multidisciplinary Treatment for Esophagogastric Junction Cancer From a Dutch Perspective

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Esophagogastric junction (EGJ) cancer is an increasing health burden worldwide. Over the past decade, significant advancements in centralization, multimodal treatment strategies, as well as the widespread adoption of minimally invasive surgical techniques, have led to marked improvements in perioperative outcomes and overall survival of EGJ ...
Hidde C. G. Overtoom   +1 more
wiley   +1 more source

Prediction of Long‐Term Prognosis in Patients With Hepatocellular Carcinoma Using the National Clinical Database Risk Calculator

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
This study aimed to determine the value of the National Clinical Database (NCD) risk calculator in predicting surgical outcomes and long‐term prognosis in patients undergoing resection for hepatocellular carcinoma (HCC). We retrospectively analyzed data from 210 patients with HCC who underwent initial hepatic resection, assessing the relationship ...
Mariko Tsukagoshi   +8 more
wiley   +1 more source

Analyzing the influence of TOE factors on e-auditing adoption in audit firms: The moderating effect of trust [PDF]

open access: yesDecision Science Letters
The rising usage of E-Auditing and its effect on businesses through new technology developments and rules demonstrates how audit systems can maximize operational efficiency and business decision quality.
Reem Al-Araj
doaj   +1 more source

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

The economic and environmental factors' influence on HDI in Southeast European countries [PDF]

open access: yesEkonomija: teorija i praksa
Human development can be defined as the process of enriching the basic freedoms, capabilities and opportunities of individuals with the aim of improving their general well-being.
Madžar Lidija   +2 more
doaj   +1 more source

Current Status and Future Perspectives of Robotic Surgery for Esophagogastric Cancer in Asia

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Robotic‐assisted surgery (RAS) has moved from an experimental adjunct to an increasingly established component of gastrointestinal (GI) oncological practice in parts of Asia, a region that carries a disproportionately high burden of gastric and esophageal cancer. Asian surgeons have been among the earliest and most prolific contributors to the
Jia Jun Ang, Jimmy Bok Yan So
wiley   +1 more source

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