An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor\u27s Examination of an Organization\u27s Financial Statements.

The review team that performs an external quality assurance review of an organization\u27s internal audit department examines factors that are very similar to those considered by the external auditor as part of the evaluation of the department. The purpose of the study was to explore the possibility that an external auditor would modify the scope of the audit work when an organization\u27s internal audit department had received a favorable external quality assurance review. In addition, the study investigated the effect that the type of reviewer who performs an external review has on the scope of the external auditor\u27s work. Data with which to achieve the purposes of the study were obtained by sending questionnaires to audit partners, managers, and seniors working for Big 7 firms in twelve of the twenty largest United States cities. Analysis of the data revealed that the effect of a favorable external quality assurance review is generally limited to a statistically significant but immaterial reduction in the number of hours budgeted by the external auditor for the evaluation of the internal audit department. The data analysis also indicated that, in general, the type of reviewer who performs a favorable external quality assurance review has no effect on the external auditor\u27s development of a time budget for the audit of an organization\u27s financial statements

Experimental Analysis of the Fatigue Behavior of Recycled Highdensity Polyethylene Glass Fiber Composites

This research focuses on the analysis of the mechanical responses of a recycled high-density polyethylene glass fiber composite material when subjected to uniaxial tension fatigue. The desired properties were determined through experimental testing of specimens extracted from crossties composed of the aforementioned material. Results and data gathered from the experiment were compared to the properties of material currently used in fields that provide potential use for the polymer composite. Following the experimental analysis, a computational finite element model was constructed to study the effects of gripping on the mechanical response of the specimens. A further detailed analysis was performed to study the effects of surface pores on specimen performance. Upon completing the experiments and computational finite element analysis, recommendations for improvement in the material were made, and a detailed procedure to be used in conducting further experimental research was established

Teaching Undergraduate Accounting Majors How To Interpret The Accounting Standards Codification: An Alternative To Research Cases

Professional accountants regularly search the FASB’S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability, but many students struggle with these cases because they have not been taught how to interpret the Codification and apply its provisions. As a result, research cases often fail to accomplish one of the main purposes for which they are assigned. The authors believe that teaching undergraduate accounting majors how to interpret the Codification is best achieved through an in-class explanation of the process by which the Codification is converted into formulas and journal entries – an approach that they have named the “classroom approach” and that is described in this paper

A Cluster Randomized Clinical Trial to Improve Prescribing Patterns in Ambulatory Pediatrics

Having shown previously that an electronic prescription writer and decision support system improved pediatric prescribing behavior for otitis media in an academic clinic setting, we assessed whether point-of-care delivery of evidence could demonstrate similar effects for a wide range of other common pediatric conditions.Cluster randomized controlled trial.A teaching clinic/clinical practice site and a primary care pediatric clinic serving a rural and semi-urban patient mix.A total of 36 providers at the teaching clinic/practice site and eight providers at the private primary pediatric clinic.An evidence-based message system that presented real-time evidence to providers based on prescribing practices for acute otitis media, allergic rhinitis, sinusitis, constipation, pharyngitis, croup, urticaria, and bronchiolitis.The proportion of prescriptions dispensed in accordance with evidence.The proportion of prescriptions dispensed in accordance with evidence improved four percentage points, from 38% at baseline to 42% following the intervention. The control group improved by one percentage point, from 39% at baseline to 40% at trial's conclusion. The adjusted difference between the intervention and control groups was 8% (95% confidence interval 1%, 15%). Intervention effectiveness did not decrease with time.For common pediatric outpatient conditions, a point-of-care evidence-based prescription writer and decision support system was associated with significant improvements in prescribing practices

Early clinical assessment of response to treatment of skin and soft-tissue infections:How can it help clinicians? Perspectives from Europe

AbstractSkin and soft-tissue infections (SSTIs) are a common indication for antibiotic use in Europe and are associated with considerable morbidity. Treatment of SSTIs, occasionally complicated by infection with meticillin-resistant Staphylococcus aureus, can be resource intensive and lead to high healthcare costs. For patients treated in an inpatient setting, once the acute infection has been controlled, a patient may be discharged on suitable oral antibiotic therapy or outpatient parenteral antibiotic therapy. The recently confirmed efficacy of single-dose (e.g. oritavancin) and two-dose (e.g. dalbavancin) infusion therapies as well as tedizolid phosphate, a short-duration therapy available both for intravenous (i.v.) and oral use, for treating SSTIs has highlighted the need for clinicians to re-evaluate their current treatment paradigms. In addition, recent clinical trial data reporting a novel endpoint of early clinical response, defined as change in lesion size at 48–72 h, may be of value in determining which patients are most suitable for early de-escalation of therapy, including switch from i.v. to oral antibiotics, and subsequent early hospital discharge. The aim of this paper is to review the potential impact of assessing clinical response on clinical decision-making in the management of SSTIs in Europe, with a focus on emerging therapies

Group rings and generalized valuations

SIGLETIB: RO 1945 (39) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekDEGerman