The main objective of the study is at fi rst identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and ...

Using county-level Vital Statistics of the United States data from 1974-2009, we employ a differencesin-differences framework comparing influenza mortality rates in Super Bowl-participating counties to non-participants. Having a local team in the Super Bowl causes an 18% increase in influenza deaths for the population over age 65, with evidence suggesting one mechanism is increased local social...

BACKGROUND Engaging in social interaction has, for people with psychiatric disabilities, been shown to enhance well-being and the experience of meaning and to generally prevent the worsening of mental illness. AIM The aim of the study was to investigate how day centre attendees differed from non-attendees regarding different aspects of social interaction and to investigate how occupational fa...

BACKGROUND Major short-notice or sudden impact incidents, which result in a large number of casualties, are rare events. However health services must be prepared to respond to such events appropriately. In the United Kingdom (UK), a mass casualties incident is when the normal response of several National Health Service organizations to a major incident, has to be supported with extraordinary me...

BACKGROUND Although a decrease in new prescribing has occurred for anxiolytic benzodiazepines, concerns have been raised that a 'core' of long-term users has been left behind. Typically, elderly people represent this 'core', using the benzodiazepines as hypnotics. OBJECTIVE The present study focuses on the reasons why hypnotic benzodiazepines are used for protracted lengths of time. By examin...