نتایج جستجو برای: audit model

تعداد نتایج: 2129763  

ژورنال: مدیریت شهری 2017
Abdi, Mostafa , Abdi, Rasool ,

One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...

2012
Ronald L. Rivest Emily Shen

We propose an approach to post-election auditing based on Bayesian principles, and give experimental evidence for its efficiency and effectiveness. We call such an audit a “Bayes audit”. It aims to control the probability of miscertification (certifying a wrong election outcome). The miscertification probability is computed using a Bayesian model based on information gathered by the audit so fa...

With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societie...

2002
Richard Brandt

It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...

حمید رضا وکیلی فرد سامان محمدی

الزامات افشاء و عکس­العمل بازار در قبال تغییر حسابرسان با هدف دلسرد کردن مدیریت صاحبکار برای اخذ گزارش­های حسابرسی مطلوب و یا مجوز استفاده از روش‌های حسابداری خاص ایجاد شده‌اند. بنابراین، هدف اصلی این پژوهش بررسی رابطه­ی بین تغییر حسابرس و گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. برای تحلیل داده‌ها در بخش آمار استنباطی با توجه به اسمی بودن متغیرهای پژوهش، آزمون‌ ناپ...

Journal: :Clinical trials 2012
Bryan E Shepherd Pamela A Shaw Lori E Dodd

BACKGROUND Audits are often performed to assess the quality of clinical trial data, but beyond detecting fraud or sloppiness, the audit data are generally ignored. In an earlier study, using data from a nonrandomized study, Shepherd and Yu developed statistical methods to incorporate audit results into study estimates and demonstrated that audit data could be used to eliminate bias. PURPOSE I...

Journal: :energy equipment and systems 2014
morteza gholipour khajeh masoud iranmanesh farshid keynia

industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...

Journal: :international journal of environmental research 2011
t. amani m. nosrati t.r. sreekrishnan

key dissimilarities between thermophilic and mesophilic anaerobic digestion of waste activated sludge (was) were experimentally studied in this research. typical was with total solids (ts) concentrations of 30 and 60 g/l were digested anaerobically in a batch digester at mesophilic and thermophilic temperatures. solids reduction, total cod changes, the production of different volatile fatty ...

Journal: :emergency journal 0
mostafa alavi-moghaddam emergency department, imam hossein hospital, shahid beheshti university of medical sciences, tehran, iran. ali anvari emergency department, shohadaye pakdasht hospital, shahid beheshti university of medical sciences, tehran, iran. reaza soltani delgosha emergency department, shohadaye pakdasht hospital, shahid beheshti university of medical sciences, tehran, iran hamid kariman emergency department, imam hossein hospital, shahid beheshti university of medical sciences, tehran, iran.

introduction: although significant development in the field of medicine is achieved, sepsis is still a major issue threatening humans’ lives. this study was aimed to audit the management of severe sepsis and septic shock patients in emergency department (ed) according to the present standard guidelines. method: this is a prospective audit on approaching adult septic patients who were admitted t...

Journal: :European journal of public health 2009
Trini A Mathew Sergey A Yanov Rais Mazitov Sergey P Mishustin Aivar K Strelis Galina V Yanova Vera T Golubchikova Dmitry V Taran Alex Golubkov Alan L Shields Shelly F Greenfield Sonya S Shin

Alcohol use disorders (AUDs) among tuberculosis (TB) patients are associated with nonadherence and poor treatment outcomes. We developed a multidisciplinary model to manage AUDs among TB patients in Tomsk, Russia. First, we assessed current standards of care through stakeholder meetings and ethnographic work. The Alcohol Use Disorders Identification Test (AUDIT) was incorporated into routine as...

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