Results 41 to 50 of about 11,996 (262)

The Professionalization of Internal Auditing

Management and Business Administration. Central Europe, 2013
Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession.
Tomasz Gacoń
doaj  

Internal Auditing of Process Safety

Chemical Engineering Transactions, 2016
This paper covers the major highlights from a revised member report from the European Process Safety Centre (EPSC) on the topic published in 2012 which included the results of a survey of member practice on process safety auditing as well as drawing on ...
L. Allford
doaj   +1 more source

Mechanical Intelligence in Bone Regeneration: Bridging Material and Cellular Memory for Enhanced Healing

Advanced Science, EarlyView.
Mechanical intelligence reframes bone regeneration as a time‐dependent coupling between material and cellular memory. Biomaterials store and release mechanical history, while cells retain prior cues and remodel the repair niche. Matching these memories to healing stages may guide stage‐specific scaffolds, sensing‐assisted prediction, mechanical dosing,
Jin Tian, Guoyou Huang, Yang Chen, Teng Ma, Bo Cheng, Feng Xu, XiaoKang Li, Pei Yang, Ting Wen   +8 more
wiley   +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

Annals 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, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

Annals 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

Internal Auditing Method within Public Institutions

Учёт. Анализ. Аудит, 2019
In the process of public administration reform there has begun the implementation of modern international control and auditing standards in the public sector.
A. L. Kolesnyk
doaj   +1 more source

When Biology Meets Medicine: A Perspective on Foundation Models

Advanced Intelligent Discovery, EarlyView.
Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu, Yuxing Wang, Limin Zou, Jing Huang   +3 more
wiley   +1 more source

Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [PDF]

مطالعات تجربی حسابداری مالی
In recent years, increasing attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing.
Zahra Masoumi Bilondi, Maryam Sadat Tabatabaeian, Nasrin Yousefzadeh   +2 more
doaj   +1 more source

Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes

Advanced Intelligent Systems, EarlyView.
Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil, Hyung‐Suk Kwon, Bogdan‐Ioan Popa   +2 more
wiley   +1 more source

METHODS OF CONTROL OF THE INTERNAL AUDITING STANDARDS SYSTEM IN AUDIT COMPANIES BY EXTERNAL QUALITY AUDITORS

Учёт. Анализ. Аудит, 2019
The article describes the methods which external quality auditors could use to assess the quality of the system of internal auditing standards in audit companies.
VADIM Ovsiychuk, VALENTINA Ovsiychuk, YURY Trusov   +2 more
doaj   +1 more source