This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is...This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish guests with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty.展开更多
In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is t...In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.展开更多
Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospe...Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospective study that took place over a year from 1 January to 31 December 2017.? It concerned maternal deaths that occurred during this period in the obstetrics and gynecology department of the University Teaching Hospital Bogodogo (UTH-B). All maternal deaths were systematically audited by the audit committee;interviews with providers and families were sometimes conducted. The record books of all patients were analyzed by the audit committee;if necessary, interviews were conducted with care providers and families. The main information collected were recorded on individual files, entered and analyzed using the software Epi-info 7. Result: During the study period, we recorded 32 maternal deaths i.e., 587 per 100,000 live births. Deceased women under age 20 were the most numerous, followed by women aged 20 to 24. The death occurred in most cases in the puerperium in 69.80% of cases. Complications of pregnancy were the most incriminated causes in maternal deaths. Bleeding was the leading cause, accounting for 34.3%. They are followed by hypertensive disorders of pregnancy (21.8%) and infections (18.8%). In the contributing factors, resource factors were incriminated in 56.2% of cases, social factors in 43.7% of cases and medical factors in 25.4% of cases. Death was non-preventable in 76.2% of cases compared to 23.8% of preventable deaths. Conclusion: Maternal mortality is a major public health problem at the maternity hospital of the university hospital Yalgado Ouedraogo. Hemorrhage is the first cause of death. Hypertensive diseases are more and more worrying. Solutions must be found to improve the practice of audits in the obstetrics and gynecology department of UTH-B.展开更多
This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an ana...This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.展开更多
Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit...Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.展开更多
The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to it...The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.展开更多
The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose...The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.展开更多
Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accurac...Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.展开更多
Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when ...Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one.展开更多
With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machi...With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is...Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is not done according to certain standards. We conducted this study to assess the route of lymph node samples from requests to reaching the laboratories. Methods: We conducted an audit over a period from 4th June until 10th Aug 2023. Data for all the procedures performed over this period on lymph node samples (was entered into and analysed using Excel. Results: A total of eighteen samples for sixteen patients were obtained during this period. Median age of the patients was 34 years (19 - 73) with a M:F ratio of 5:11. Among the IR samples, nine samples were from the neck, three from inguinal area and one from axilla. Seven samples (53.8%) were tru-cut biopsies, six samples (46.15%) were FNA. All samples were sent to the pathology laboratory fixed in formalin. Samples for TB were sent only for five cases (31.25%) and for only two cases (12.5%) were samples sent for bacterial culture. For the OR samples, none were sent for either bacterial culture or TB. Overall, eight patients (50%) were not investigated for any infectious etiologies like brucella, toxoplasmosis, CMV, EBV plus other possible causes. Repeat sampling was required for 25% of patients (within and out of the audit period). Conclusions: to avoid delays in making diagnoses, it is paramount to consider infectious etiologies as possible diagnosis for lymphadenopathy and request appropriate investigations. This requires liaising with infectious diseases/clinical microbiology experts to guide regarding types of samples, types of media and timely dispatch to the correct laboratory.展开更多
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.展开更多
Diabetic retinopathy is a leading cause of preventable vision impairment and a common complication of diabetes. Diabetic retinopathy screening can identify early changes in the retina so treatment can be given before ...Diabetic retinopathy is a leading cause of preventable vision impairment and a common complication of diabetes. Diabetic retinopathy screening can identify early changes in the retina so treatment can be given before vision impairment or blindness occurs. The aim of this audit is to evaluate the diabetic eye screening pathway in Malta to reduce the risk of vision impairment among diabetic patients through the identification and effective management of sight-threatening diabetic retinopathy by evaluating adherence to diabetic retinopathy screening guidelines and identifying areas for improvement within the screening pathway at Mater Dei Hospital (MDH). The practical implications of the audit’s findings highlight the importance of more awareness of current guidelines on the recommended time of first eye examination and routine minimum follow up interval at the Endocrinology Department at MDH. 26.7% of the doctors participating in this audit perform fundoscopy on initial assessment only, while 13.3% perform fundoscopy every visit. On the other hand, 60% of the participants never perform fundoscopy.展开更多
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.展开更多
A recent global survey by the Academy of Contemporary China and World Studies reveals that the value and practice of whole-process people’s democracy have won widespread plaudits throughout the international communit...A recent global survey by the Academy of Contemporary China and World Studies reveals that the value and practice of whole-process people’s democracy have won widespread plaudits throughout the international community.DEVELOPING whole-process people’s democracy is one of the intrinsic requirements of China’s modernization.It is a creation of the Communist Party of China in the process of advancing democratic theories and practices through drawing on the historical lessons of China and the world in governance.Whole-process people’s democracy fits Chinese conditions,as manifested in China’s nationwide vibrant vitality.It also contributes Chinese wisdom to the global promotion of democratic practice.展开更多
In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching an...In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations.展开更多
The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current ...The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current instability, voltage drops, and repetitive outages. This work is part of the search for the stability of the electrical distribution network by focusing on the audit of the DJEGBE mini photovoltaic solar power plant electrical network in the commune of OUESSE (Benin). This aims to highlight malfunctions on the low-voltage network to propose solutions for improving current stability among subscribers. Irregularities were noted, notably the overloading of certain lines of the PV network, implying poor distribution of loads by phase, which is the main cause of voltage drops;repetitive outages linked to overvoltage caused by lightning and overcurrent due to overload;faulty meters, absence of earth connection at subscribers. Peaks in consumption were obtained at night, which shows that consumption is greater in the evening. We examined the existing situation and processed the data collected, then simulated the energy consumption profiles with the network analyzer “LANGLOIS 6830” and “Excel”. The power factor value recorded is an average of 1, and the minimum value is 0.85. The daily output is 131.08 kWh, for a daily demand of 120 kWh and the average daily consumption is 109.92 kWh, or 83.86% of the energy produced per day. These results showed that the dysfunctions are linked to the distribution and the use of produced energy. Finally, we proposed possible solutions for improving the electrical distribution network. Thus, measures without investment and those requiring investment have been proposed.展开更多
Background: The inadequacy in the completeness of the Laboratory Request Form (LRF) has been reported as one of the major sources of errors during the pre-analytical step of laboratory analysis. To prevent the occurre...Background: The inadequacy in the completeness of the Laboratory Request Form (LRF) has been reported as one of the major sources of errors during the pre-analytical step of laboratory analysis. To prevent the occurrence of such errors, this study aimed at assessing the level of completeness of LRFs. Methods: A retrospective analysis of laboratory request forms was conducted at the Clinical Biology Laboratory of the Kinshasa University Clinic, DR Congo, between November 2021 to May 2022. The LRFs were evaluated according to the completeness of all sections including administrative data of the patient, data of physician who ordered the test, relevant patient’s clinical data and data of the biological sample. Results: From a total of 2842 LRFs evaluated, none was fully completed with all required information. Particularly, patient’s clinical data including the medical history, provisional diagnosis and current treatment, were the most absent in 99% LRFs. However, two sections related to patient’s ID and prescribed test were informed in 100% LRFs. Conclusion: The results of this preanalytical audit can serve as an improvement opportunity focused on strengthening awareness about complete filling of LRF.展开更多
文摘This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish guests with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty.
文摘In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.
文摘Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospective study that took place over a year from 1 January to 31 December 2017.? It concerned maternal deaths that occurred during this period in the obstetrics and gynecology department of the University Teaching Hospital Bogodogo (UTH-B). All maternal deaths were systematically audited by the audit committee;interviews with providers and families were sometimes conducted. The record books of all patients were analyzed by the audit committee;if necessary, interviews were conducted with care providers and families. The main information collected were recorded on individual files, entered and analyzed using the software Epi-info 7. Result: During the study period, we recorded 32 maternal deaths i.e., 587 per 100,000 live births. Deceased women under age 20 were the most numerous, followed by women aged 20 to 24. The death occurred in most cases in the puerperium in 69.80% of cases. Complications of pregnancy were the most incriminated causes in maternal deaths. Bleeding was the leading cause, accounting for 34.3%. They are followed by hypertensive disorders of pregnancy (21.8%) and infections (18.8%). In the contributing factors, resource factors were incriminated in 56.2% of cases, social factors in 43.7% of cases and medical factors in 25.4% of cases. Death was non-preventable in 76.2% of cases compared to 23.8% of preventable deaths. Conclusion: Maternal mortality is a major public health problem at the maternity hospital of the university hospital Yalgado Ouedraogo. Hemorrhage is the first cause of death. Hypertensive diseases are more and more worrying. Solutions must be found to improve the practice of audits in the obstetrics and gynecology department of UTH-B.
文摘This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.
文摘Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.
文摘The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.
文摘The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.
基金supported by the Key-Area Research and Development Program of Guangdong Province under Grant No.2020B0101090004the National Natural Science Foundation of China under Grant No.62072215,the Guangzhou Basic Research Plan City-School Joint Funding Project under Grant No.2024A03J0405+1 种基金the Guangzhou Basic and Applied Basic Research Foundation under Grant No.2024A04J3458the State Archives Administration Science and Technology Program Plan of China under Grant 2023-X-028.
文摘Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.
基金This research was supported by the Qinghai Provincial High-End Innovative and Entrepreneurial Talents Project.
文摘Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one.
基金supported by the National Natural Science Foundation of China under Grants No.U1836115,No.61922045,No.61877034,No.61772280the Natural Science Foundation of Jiangsu Province under Grant No.BK20181408+2 种基金the Peng Cheng Laboratory Project of Guangdong Province PCL2018KP004the CICAEET fundthe PAPD fund.
文摘With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
文摘Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is not done according to certain standards. We conducted this study to assess the route of lymph node samples from requests to reaching the laboratories. Methods: We conducted an audit over a period from 4th June until 10th Aug 2023. Data for all the procedures performed over this period on lymph node samples (was entered into and analysed using Excel. Results: A total of eighteen samples for sixteen patients were obtained during this period. Median age of the patients was 34 years (19 - 73) with a M:F ratio of 5:11. Among the IR samples, nine samples were from the neck, three from inguinal area and one from axilla. Seven samples (53.8%) were tru-cut biopsies, six samples (46.15%) were FNA. All samples were sent to the pathology laboratory fixed in formalin. Samples for TB were sent only for five cases (31.25%) and for only two cases (12.5%) were samples sent for bacterial culture. For the OR samples, none were sent for either bacterial culture or TB. Overall, eight patients (50%) were not investigated for any infectious etiologies like brucella, toxoplasmosis, CMV, EBV plus other possible causes. Repeat sampling was required for 25% of patients (within and out of the audit period). Conclusions: to avoid delays in making diagnoses, it is paramount to consider infectious etiologies as possible diagnosis for lymphadenopathy and request appropriate investigations. This requires liaising with infectious diseases/clinical microbiology experts to guide regarding types of samples, types of media and timely dispatch to the correct laboratory.
文摘It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.
文摘Diabetic retinopathy is a leading cause of preventable vision impairment and a common complication of diabetes. Diabetic retinopathy screening can identify early changes in the retina so treatment can be given before vision impairment or blindness occurs. The aim of this audit is to evaluate the diabetic eye screening pathway in Malta to reduce the risk of vision impairment among diabetic patients through the identification and effective management of sight-threatening diabetic retinopathy by evaluating adherence to diabetic retinopathy screening guidelines and identifying areas for improvement within the screening pathway at Mater Dei Hospital (MDH). The practical implications of the audit’s findings highlight the importance of more awareness of current guidelines on the recommended time of first eye examination and routine minimum follow up interval at the Endocrinology Department at MDH. 26.7% of the doctors participating in this audit perform fundoscopy on initial assessment only, while 13.3% perform fundoscopy every visit. On the other hand, 60% of the participants never perform fundoscopy.
文摘The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.
文摘A recent global survey by the Academy of Contemporary China and World Studies reveals that the value and practice of whole-process people’s democracy have won widespread plaudits throughout the international community.DEVELOPING whole-process people’s democracy is one of the intrinsic requirements of China’s modernization.It is a creation of the Communist Party of China in the process of advancing democratic theories and practices through drawing on the historical lessons of China and the world in governance.Whole-process people’s democracy fits Chinese conditions,as manifested in China’s nationwide vibrant vitality.It also contributes Chinese wisdom to the global promotion of democratic practice.
文摘In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations.
文摘The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current instability, voltage drops, and repetitive outages. This work is part of the search for the stability of the electrical distribution network by focusing on the audit of the DJEGBE mini photovoltaic solar power plant electrical network in the commune of OUESSE (Benin). This aims to highlight malfunctions on the low-voltage network to propose solutions for improving current stability among subscribers. Irregularities were noted, notably the overloading of certain lines of the PV network, implying poor distribution of loads by phase, which is the main cause of voltage drops;repetitive outages linked to overvoltage caused by lightning and overcurrent due to overload;faulty meters, absence of earth connection at subscribers. Peaks in consumption were obtained at night, which shows that consumption is greater in the evening. We examined the existing situation and processed the data collected, then simulated the energy consumption profiles with the network analyzer “LANGLOIS 6830” and “Excel”. The power factor value recorded is an average of 1, and the minimum value is 0.85. The daily output is 131.08 kWh, for a daily demand of 120 kWh and the average daily consumption is 109.92 kWh, or 83.86% of the energy produced per day. These results showed that the dysfunctions are linked to the distribution and the use of produced energy. Finally, we proposed possible solutions for improving the electrical distribution network. Thus, measures without investment and those requiring investment have been proposed.
文摘Background: The inadequacy in the completeness of the Laboratory Request Form (LRF) has been reported as one of the major sources of errors during the pre-analytical step of laboratory analysis. To prevent the occurrence of such errors, this study aimed at assessing the level of completeness of LRFs. Methods: A retrospective analysis of laboratory request forms was conducted at the Clinical Biology Laboratory of the Kinshasa University Clinic, DR Congo, between November 2021 to May 2022. The LRFs were evaluated according to the completeness of all sections including administrative data of the patient, data of physician who ordered the test, relevant patient’s clinical data and data of the biological sample. Results: From a total of 2842 LRFs evaluated, none was fully completed with all required information. Particularly, patient’s clinical data including the medical history, provisional diagnosis and current treatment, were the most absent in 99% LRFs. However, two sections related to patient’s ID and prescribed test were informed in 100% LRFs. Conclusion: The results of this preanalytical audit can serve as an improvement opportunity focused on strengthening awareness about complete filling of LRF.
