This paper reports the results of an experiment that investigates the manner in which auditors integrate the client’s tone-at-the-top—an important element of the internal control system—with other information during audit planning. Four factors relevant to planning an audit are examined: (1) the client’s tone-at-the-top, (2) the results of tests of controls, (3) the results of planningphase ana...

Minimally invasive medical procedures such as biopsies, anesthesia drug injections, and brachytherapy cancer treatments require inserting a needle to a specific target inside soft tissue. This is difficult because needle insertion displaces and deforms the surrounding soft tissue causing the target to move during the procedure. To facilitate physician training and pre-operative planning for the...

background: cardiovascular disease is an important non-obstetric cause of maternal and fetal /neonatal morbidity and mortality during pregnancy. for a pregnant woman with cardiac disease, the potential inability of the maternal cardiovascular system to contend with normal pregnancy-induced physiologic changes may produce deleterious effects on both mother and fetus. to determine the most freque...

conclusions comparing the serum lactate level before operation and 24 hours after the operation showed that the number of received blood units had a significant effect on serum lactate. we found no significant effect for blood storage duration; however, the number of given blood units was more significant. patients and methods in a cross-sectional study, 228 patients referred to three hospitals...

conclusions for laterally localized and protruded duodenal diverticula, laparoscopic resection is a feasible and safe method. the role of laparoscopy in surgical treatment of complicated diverticula, located in other parts of the duodenum, is unclear because of lack of experience. case presentation in this article, we present a case report of a large duodenal diverticulum, treated with laparosc...

recently, lotfi et al. [10] established an equivalence model between the output-oriented dual ccr model and multiple objective linear programming (molp) and used an interactive method for finding target unit on efficiency frontier such that the decision maker preferences can be taken into account. however their method is not applicable for situations in which some outputs are undesirable and ne...

objective: based on problem based theory, this study investigated a broad array of putative protective factors associated with psychopathological symptoms and prosodical behaviour. methods: participants were 140 orphan adolescent girls and boys living in foster care homes in tehran, chosen with convenience sampling procedures. using a cross-sectional design this study examined the individual an...

urban space can be the most successful public arena in this century if employ the potentialsfor collective cooperation in creative ways in order to provide further services. the theory of creative city tries tostrengthen the qualities which enhance the image of a city for the citizens and create a dynamic city in terms of cultureand intercultural learning. therefore, the existence of generator,...

background: a combination of teaching modalities instead of a single method may enhance learning. the purpose of the current study was to evaluate the effectiveness of integrating e-learning modules into the syllabi of clinical contents from different clinical majors at different levels. methods: a total of 108 undergraduate students enrolled from various clinical majors, and participated via u...

this study explores the effect of online annotations via interactive white boards (iwbs) on reading comprehension of iranian efl learners. to this aim, 60 students from a language institute were selected as homogeneous based on their performance on oxford placement test (2014).then, they were randomly assigned to 3 experimental groups of 20, and subsequently exposed to the research treatment af...