OBJECTIVE How fertility patients utilise assisted reproductive services can depend on how easy it is to access such services locally. Little data exist to document the extent of economic outflow that accompanies cross-border patient travel specifically for medical procedures that cannot be obtained in country. METHODS In this investigation, data from Luxembourg's social security agency were u...

Aspiring first-year trainee accountants are expected to possess basic skills and competencies before entering accounting practice. Accounting academic programme assists with developing integrating professional skills, technical competence, values, ethics, attitudes. The purpose of this study was assess the abilities apply knowledge acquired through in Qualitative data gathered a semi-structured...

Protocol deviations (PDs) may jeopardize safety, rights, and welfare of subjects and data integrity. There is scarce literature and no guidelines for Institutional Ethics Committees (IECs) to process PD reports. The PD reports submitted to IECs from Jan 2011 to August 2014 were analyzed retrospectively. Types of studies reporting PDs, category and type of PDs, PD rate per participant, time of r...

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used this research is qualitative with religiosity pradigm strategy. found that appears every audit process, carried out by accountant, starting from engagement process issuance an opinion. In ethical crisis faced it takes building integrity “amal shalih“ and not un...

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...

Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...