Results 11 to 20 of about 10,050,514 (249)

Application of a comprehensive treatment planning test for credentialing intensity-modulated radiotherapy and rapidarc in a truebeam linear accelerator setup

Journal of Medical Physics, 2023
An extended version of task group report (TG)-119 dosimetric tests was introduced and tested on the TrueBeam linear accelerator setup. Treatment plan results and quality assurance (QA) results of RapidArc (RA) and intensity-modulated radiotherapy (IMRT ...
Soumya Roy, Biplab Sarkar, Anirudh Pradhan   +2 more
doaj   +1 more source

Automated audit of hospital oxygen use devised during the COVID-19 pandemic

BMJ Open Respiratory Research, 2023
Background The British Thoracic Society (BTS) has organised intermittent audits of hospital oxygen use in UK hospitals since 2008. Manual audits are time-consuming and subject to human errors.
Ronan O'Driscoll
doaj   +1 more source

AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements
VICTOR MUNTEANU, ADRIANA HORAICU, ALICE MARIANA PREDA (SIMION),, ANA-MARIA COMÂNDARU (ANDREI),   +3 more
doaj  

Audit report lag and the cost of equity capital [PDF]

Journal of Capital Markets Studies
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan, Yimei Man, David H. Lont   +2 more
doaj   +1 more source

Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence

International Journal of Financial Studies, 2019
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress.
Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas, David Pascual-Ezama   +3 more
doaj   +1 more source

The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings

Energies, 2016
The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively ...
Giacomo Salvadori, Fabio Fantozzi, Michele Rocca, Francesco Leccese   +3 more
doaj   +1 more source

Modeling the quality of tax audit based on the acceptance of legal taxpayers in business [PDF]

ارزش آفرینی در مدیریت کسب و کار
The purpose of the current research is to find a model of the quality of tax audit based on the acceptance of legal taxpayers in business. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; and
Mohsen Hajibabaei, Sina Kheradyar, Mojtaba Malekichoobari   +2 more
doaj   +1 more source

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

Auditing: A Journal of Practice & Theory, 2019
SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial statement auditor or a different assurance provider.
Lu, M, Simnett, R, Zhou, S
openaire   +2 more sources

Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession [PDF]

ارزش آفرینی در مدیریت کسب و کار
The purpose of this research is to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The current research is applicative in terms of purpose, and quantitative in terms
Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari   +2 more
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source