This paper illustrates two formulas for assessing independence risk based on the Bayesian and belief-functions frameworks. These formulas can be used to assess the role of threats to auditor independence as well as the role of threat-mitigating safeguards. Also, these formulas provide a basis for evaluation of an audit firm’s independence risk and a framework to educate stakeholders about the t...

The rapid ageing of the European population poses a challenge for healthcare systems. The incidence of cancers will rise as the number of adults aged 65 years and older increases. Moreover, the health status of individuals in this age group is diverse, and thus requires modern oncology to apply an individualised approach to treatment. There is a clear need to develop and validate health assessm...

the most used quechers and gas chromatography methods were performed, to evaluate the presence of organochlorines, organophosphate, polychlorinated biphenyl and chlorobenzenes in water and in fish. according to the standard iso iec 17025, a recovery rate obtained ranged from 70 to 120% assessing the reliability of analysis results. the exceed rate in fish of malathion is 22.2, and 5.2 ppm in sa...

background: this study purposed to assess the health risks of heavy metals including nickel (ni), chromium (cr), mercury (hg), and lead (pb) in three widely-consumed fish from the coast of bandar abbas (persian gulf) and to determine the maximum amounts allowed for consumption according to the degree of contamination. methods: this cross-sectional study was conducted in the summer and fall of 2...

background: pistachio is one of the main nutrients, not only as a strategic crop but also as a main type of nut, in iranians’ food cycle. the aim of this study was to measure the relative safety of iranian pistachio based on the standard pesticide’s residue limits, which should be monitored and assessed in the cultivation of pistachio in order to confirm its public health. methods: fifty sample...

background: this study was focused on the probability of carcinogen risk of low-level ingestion and dermal exposure with polycyclic aromatic hydrocarbons (pahs) from drinking water in tehran, capital of iran. methods: concentrations of 16 pahs were measured in the tap, bottled and heated tap water in four different seasons. using a questionnaire-based survey, exposure with pahs from drinking wa...

background: with regard to the importance of preconception conditions in maternal health and fertility, preconception risk assessment makes treatment trends and pregnancy outcome more successful among infertile couples. this study has tried to investigate preconception risk assessment in infertile couples. materials and methods: this is a descriptive analytical survey conducted on 268 subjects,...

Cloud computing is revolutionising the way software services are procured and used by Government organizations and SMEs. Quantitative risk assessment of Cloud services is complex and undermined by specific security concerns regarding data confidentiality, integrity and availability. This study explores how the gap between the quantitative risk assessment and the perception of the risk can produ...