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committees</title> <meta name="description" content="Search results for: audit committees"> <meta name="keywords" content="audit committees"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="audit committees"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 424</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: audit committees</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">304</span> Audit of Post-Caesarean Section Analgesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rachel%20Ashwell">Rachel Ashwell</a>, <a href="https://publications.waset.org/abstracts/search?q=Sally%20Millett"> Sally Millett</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Adequate post-operative pain relief is a key priority in the delivery of caesarean sections. This improves patient experience, reduces morbidity and enables optimal mother-infant interaction. Recommendations outlined in the NICE guidelines for caesarean section (CS) include offering peri-operative intrathecal/epidural diamorphine and post-operative opioid analgesics; offering non-steroidal anti-inflammatory drugs (NSAIDs) unless contraindicated and taking hourly observations for 12 hours following intrathecal diamorphine. Method: This audit assessed the provision of post-CS analgesia in 29 women over a two-week period. Indicators used were the use of intrathecal/epidural opioids, use of post-operative opioids and NSAIDs, frequency of observations and patient satisfaction with pain management on post-operative days 1 and 2. Results: All women received intrathecal/epidural diamorphine, 97% were prescribed post-operative opioids and all were prescribed NSAIDs unless contraindicated. Hourly observations were not maintained for 12 hours following intrathecal diamorphine. 97% of women were satisfied with their pain management on post-operative day 1 whereas only 75% were satisfied on day 2. Discussion: This service meets the proposed standards for the provision of post-operative analgesia, achieving high levels of patient satisfaction 1 day after CS. However, patient satisfaction levels are significantly lower on post-operative day 2, which may be due to reduced frequency of observations. The lack of an official audit standard for patient satisfaction on postoperative day 2 may result in reduced incentive to prioritise pain management at this stage. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Caesarean%20section" title="Caesarean section">Caesarean section</a>, <a href="https://publications.waset.org/abstracts/search?q=analgesia" title=" analgesia"> analgesia</a>, <a href="https://publications.waset.org/abstracts/search?q=postoperative%20care" title=" postoperative care"> postoperative care</a>, <a href="https://publications.waset.org/abstracts/search?q=patient%20satisfaction" title=" patient satisfaction"> patient satisfaction</a> </p> <a href="https://publications.waset.org/abstracts/18795/audit-of-post-caesarean-section-analgesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18795.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">387</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">303</span> Audit on Compliance with Ottawa Ankle Rules in Ankle Radiograph Requests</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Daud%20Muhammad">Daud Muhammad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Ankle radiographs are frequently requested in Emergency Departments (ED) for patients presenting with traumatic ankle pain. The Ottawa Ankle Rules (OAR) serve as a clinical guideline to determine the necessity of these radiographs, aiming to reduce unnecessary imaging. This audit was conducted to evaluate the adequacy of clinical information provided in radiograph requests in relation to the OAR. Methods: A retrospective analysis was performed on 50 consecutive ankle radiograph requests under ED clinicians' names for patients aged above 5 years, specifically excluding follow-up radiographs for known fractures. The study assessed whether the provided clinical information met the criteria outlined by the OAR. Results: The audit revealed that none of the 50 radiograph requests contained sufficient information to satisfy the Ottawa Ankle Rules. Furthermore, 10 out of the 50 radiographs (20%) identified fractures. Discussion: The findings indicate a significant lack of adherence to the OAR, suggesting potential overuse of radiography and unnecessary patient exposure to radiation. This non-compliance may also contribute to increased healthcare costs and resource utilization, as well as possible delays in diagnosis and treatment. Recommendations: To address these issues, the following recommendations are proposed: (1) Education and Training: Enhance awareness and training among ED clinicians regarding the OAR. (2) Standardised Request Forms: Implement changes to imaging request forms to mandate relevant information according to the OAR. (3) Scan Vetting: Promote awareness among radiographers to discuss the appropriateness of scan requests with clinicians. (4) Regular re-audits should be conducted to monitor improvements in compliance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ottawa%20ankle%20rules" title="Ottawa ankle rules">Ottawa ankle rules</a>, <a href="https://publications.waset.org/abstracts/search?q=ankle%20radiographs" title=" ankle radiographs"> ankle radiographs</a>, <a href="https://publications.waset.org/abstracts/search?q=emergency%20department" title=" emergency department"> emergency department</a>, <a href="https://publications.waset.org/abstracts/search?q=traumatic%20pain" title=" traumatic pain"> traumatic pain</a> </p> <a href="https://publications.waset.org/abstracts/186879/audit-on-compliance-with-ottawa-ankle-rules-in-ankle-radiograph-requests" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/186879.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">46</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">302</span> Exploration of Professional Skepticism among Entry-level Auditors in China from Psychological and Cultural Perspectives</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sammy%20Xiaoyan%20Ying">Sammy Xiaoyan Ying</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Professional skepticism remains one of the most important and controversial topics in auditing. This study examines the influence of client cooperativeness and fraud risk on judgments of professional skepticism among Chinese entry-level auditors in the context of evaluation of client-provided audit evidence. Given that the essence of auditors’ PS rests on distrust of clients, this study invokes trust-related theories from psychological and cultural perspectives. Specifically, invoking psychology theories of trust concerning positive relationship between risk and distrust, this study hypothesizes that professional skepticism is likely to be positively associated with client fraud risk. The results support the hypothesis and show that lower (higher) levels of client fraud risk lead to lower (higher) levels of professional skepticism. Furthermore, drawing on analysis of relationship between cooperation and trust, with particular reference to guanxi dynamics in the Chinese culture, this study hypothesizes that professional skepticism is likely to be negatively associated with client cooperativeness. The results support the hypothesis and show that higher (lower) levels of client cooperativeness lead to lower (higher) levels of professional skepticism. The findings may assist audit firms and auditing educators in improving training and education programs and enhancing entry-level auditors’ abilities to maintain professional skepticism. Also, practitioners and regulators may benefit from increasing awareness of psychological factors in influencing professional skepticism. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20judgment" title="audit judgment">audit judgment</a>, <a href="https://publications.waset.org/abstracts/search?q=Chinese%20culture" title=" Chinese culture"> Chinese culture</a>, <a href="https://publications.waset.org/abstracts/search?q=entry-level%20auditor" title=" entry-level auditor"> entry-level auditor</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20skepticism" title=" professional skepticism"> professional skepticism</a> </p> <a href="https://publications.waset.org/abstracts/28958/exploration-of-professional-skepticism-among-entry-level-auditors-in-china-from-psychological-and-cultural-perspectives" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28958.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">292</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">301</span> Implementation of a Quality Management Approach in the Laboratory of Quality Control and the Repression of Fraud (CACQE) of the Wilaya of Bechar</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khadidja%20Mebarki">Khadidja Mebarki</a>, <a href="https://publications.waset.org/abstracts/search?q=Naceur%20Boussouar"> Naceur Boussouar</a>, <a href="https://publications.waset.org/abstracts/search?q=Nabila%20Ihaddadene"> Nabila Ihaddadene</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Akermi"> M. Akermi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Food products are particularly sensitive, since they concern the health of the consumer, whether it’s be from the health point of view or commercial, this kind of product must be subjected to rigorous controls, in order to prevent any fraud. Quality and safety are essential for food security, public health and economic development. The strengthening of food security is essential to increase food security which is considered reached when all individuals can at any time access safe and nutritious food they need to lead healthy and active lives. The objective of this project is to initiate a quality approach in the laboratories of the quality control and the repression of fraud. It will be directed towards the application of good laboratory practices, traceability, management of quality documents (quality, procedures and specification manual) and quality audits. And to prepare the ground for a possible accreditation by ISO 17025 standard of BECHAR laboratory’s. The project will take place in four main stages: 1- Preparation of an audit grid; 2- Realization of a quality audit according to the method of 5 M completed by a section on quality documentation; 3- Drafting of an audit report and proposal for recommendations; 4- Implementation of corrective actions on the ground. This last step consisted in the formalization of the cleaning disinfection plan; work on good hygiene practices, establishment of a mapping of processes and flow charts of the different processes of the laboratory, classifying quality documents and formalizing the process of document management. During the period of the study within the laboratory, all facets of the work were almost appreciated, as we participated in the expertise performed in within it. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=quality" title="quality">quality</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%2017025%20accreditation" title=" ISO 17025 accreditation"> ISO 17025 accreditation</a>, <a href="https://publications.waset.org/abstracts/search?q=GLP" title=" GLP"> GLP</a> </p> <a href="https://publications.waset.org/abstracts/21609/implementation-of-a-quality-management-approach-in-the-laboratory-of-quality-control-and-the-repression-of-fraud-cacqe-of-the-wilaya-of-bechar" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21609.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">518</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">300</span> Oestrogen Replacement In Post-Oophorectomy Women</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joana%20Gato">Joana Gato</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Abotabekh"> Ahmed Abotabekh</a>, <a href="https://publications.waset.org/abstracts/search?q=Panayoti%20Bachkangi"> Panayoti Bachkangi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Oestrogen is an essential gonadal hormone that plays a vital role in the reproductive system of women1. The average age of menopause in the UK is 512. Women who go through premature menopause should be offered Hormone replacement therapy (HRT). Similarly, women who undergo surgical menopause should be offered HRT, unless contraindicated, depending on the indication of their surgery2,3. Aim: To assess if the patients in our department are counselled regarding HRT after surgical treatment and if HRT was prescribed. Methodology: A retrospective audit in a busy district hospital, examining all the patients who had a hysterectomy. The audit examined if HRT was discussed pre-operatively, prescribed on discharge and if a follow up was arranged. For women with contraindication to HRT, the audit assessed if the reasons were discussed pre-operatively and communicated to the Inclusion criteria: woman having a total or subtotal hysterectomy, with or without bilateral salpingo-ophorectomy (BSO), between April and September 2022. Exclusion criteria: woman having a vaginal hysterectomy. Results: 40 patients in total had hysterectomy; 27 (68%) were under the age of 51. 15 out of 27 patients bad BSO. 9 women were prescribed HRT, but 8 were offered HRT immediately, and 1 of them were offered a follow up. Of women who underwent surgical menopause, 7 were not given any HRT. The HRT choice was diverse, however, the majority was prescribed oral HRT. 40% of women undergoing surgical menopause did not have a discussion about HRT prior to their surgery. In postmenopausal women (n=13; 33%), still two were given HRT for preexisting menopausal symptoms. Discussion: Only 59% of the pre-menopausal patients had oophorectomy, therefore undergoing surgical menopause. Of these, 44% were not given any HRT, and 40% had no discussion about HRT prior to surgery. Interestingly, the majority of these women have no obvious contraindication to HRT. The choice of HRT was diverse, but the majority was commenced on oral HRT. Our unit is still working towards meeting all the NICE guidance standards of offering HRT and information prior to surgery to women planning to undergo surgical menopause. Conclusion: Starting HRT at the onset of menopause has been shown to improve quality of life and reduce the risk of cardiovascular disease and osteoporotic fractures4. Our unit still has scope for improvement to comply with the current NICE guidance. All pre-menopausal women undergoing surgical menopause should have a discussion regarding HRT prior to surgery and be offered it if there are no contraindications. This discussion should be clearly documented in the notes. At the time of this report, some of the patients have not yet had a follow up, which we recognize as a limitation to our audit. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=hormone%20replacement%20therapy" title="hormone replacement therapy">hormone replacement therapy</a>, <a href="https://publications.waset.org/abstracts/search?q=menopause" title=" menopause"> menopause</a>, <a href="https://publications.waset.org/abstracts/search?q=premature%20ovarian%20insufficiency" title=" premature ovarian insufficiency"> premature ovarian insufficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=surgical%20management" title=" surgical management"> surgical management</a> </p> <a href="https://publications.waset.org/abstracts/159228/oestrogen-replacement-in-post-oophorectomy-women" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159228.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">98</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">299</span> A Review of the Handling and Disposal of Botulinum Toxin in a Maxillofacial Unit</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ashana%20Gupta">Ashana Gupta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Aim: In the UK, Botulinum Toxin (botox) is authorised for treating chronic myofascial pain secondary to masseter muscle hypertrophy (Fedorowicz et al. 2013). This audit aimed to ensure the Maxillofacial Unit is meeting the trust guidelines for the safe storage and disposal of botox. Method: The trust upholds a strict policy for botox handling. The audit was designed to optimise several elements including Staff awareness of regulations around botox handling A questionnaire was designed to test knowledge of advised storage temperatures, reporting of adverse events, disposal procedures and regulatory authorities. Steps taken to safely delivertoxin and eliminate unused toxin. A checklist was completed. These include marks for storagetemperature, identification checks, disposal of sharps, deactivation of toxin, and disposal. Results: All staff correctly stated storage requirements for toxin. 75% staff (n=8) were unsure about reporting and regulations. Whilst all staff knew how to dispose of vials, 0% staff showed awareness for the crucial step of deactivating toxin. All checklists (n=20) scored 100% for adequate storage, ID checks, and toxin disposal. However, there were no steps taken to deactivate toxin in any cases. Staff training took place with revision to clinical protocols. In line with Trust guidelines, an additional clinical step has been introduced including use of 0.5% sodium hypochlorite to deactivate botox. Conclusion: Deactivation is crucial to ensure residual toxin is not misused. There are cases of stolen botox within South-Tees Hospital (Woodcock, 2014). This audit was successful in increasing compliance to safe handling and disposal of botox by 100% and ensured our hospitalmeets Trust guidance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=botulinum%20toxin" title="botulinum toxin">botulinum toxin</a>, <a href="https://publications.waset.org/abstracts/search?q=aesthetics" title=" aesthetics"> aesthetics</a>, <a href="https://publications.waset.org/abstracts/search?q=handling" title=" handling"> handling</a>, <a href="https://publications.waset.org/abstracts/search?q=disposal" title=" disposal"> disposal</a> </p> <a href="https://publications.waset.org/abstracts/146979/a-review-of-the-handling-and-disposal-of-botulinum-toxin-in-a-maxillofacial-unit" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/146979.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">209</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">298</span> Audit of TPS photon beam dataset for small field output factors using OSLDs against RPC standard dataset</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Asad%20Yousuf">Asad Yousuf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: The aim of the present study was to audit treatment planning system beam dataset for small field output factors against standard dataset produced by radiological physics center (RPC) from a multicenter study. Such data are crucial for validity of special techniques, i.e., IMRT or stereotactic radiosurgery. Materials/Method: In this study, multiple small field size output factor datasets were measured and calculated for 6 to 18 MV x-ray beams using the RPC recommend methods. These beam datasets were measured at 10 cm depth for 10 × 10 cm2 to 2 × 2 cm2 field sizes, defined by collimator jaws at 100 cm. The measurements were made with a Landauer’s nanoDot OSLDs whose volume is small enough to gather a full ionization reading even for the 1×1 cm2 field size. At our institute the beam data including output factors have been commissioned at 5 cm depth with an SAD setup. For comparison with the RPC data, the output factors were converted to an SSD setup using tissue phantom ratios. SSD setup also enables coverage of the ion chamber in 2×2 cm2 field size. The measured output factors were also compared with those calculated by Eclipse™ treatment planning software. Result: The measured and calculated output factors are in agreement with RPC dataset within 1% and 4% respectively. The large discrepancies in TPS reflect the increased challenge in converting measured data into a commissioned beam model for very small fields. Conclusion: OSLDs are simple, durable, and accurate tool to verify doses that delivered using small photon beam fields down to a 1x1 cm2 field sizes. The study emphasizes that the treatment planning system should always be evaluated for small field out factors for the accurate dose delivery in clinical setting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=small%20field%20dosimetry" title="small field dosimetry">small field dosimetry</a>, <a href="https://publications.waset.org/abstracts/search?q=optically%20stimulated%20luminescence" title=" optically stimulated luminescence"> optically stimulated luminescence</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20treatment" title=" audit treatment"> audit treatment</a>, <a href="https://publications.waset.org/abstracts/search?q=radiological%20physics%20center" title=" radiological physics center"> radiological physics center</a> </p> <a href="https://publications.waset.org/abstracts/7998/audit-of-tps-photon-beam-dataset-for-small-field-output-factors-using-oslds-against-rpc-standard-dataset" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7998.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">327</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">297</span> Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ifedapo%20Francis%20Awolowo">Ifedapo Francis Awolowo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/42346/financial-statement-fraud-the-need-for-a-paradigm-shift-to-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42346.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">367</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">296</span> A Cloud-Based Mobile Auditing Tools for Muslim-Friendly Hospitality Services</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Iskandar%20Illyas%20Tan">Mohd Iskandar Illyas Tan</a>, <a href="https://publications.waset.org/abstracts/search?q=Zuhra%20Junaida%20Mohamad%20Husny"> Zuhra Junaida Mohamad Husny</a>, <a href="https://publications.waset.org/abstracts/search?q=Farawahida%20Mohd%20Yusof"> Farawahida Mohd Yusof</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The potentials of Muslim-friendly hospitality services bring huge opportunities to operators (hoteliers, tourist guides, and travel agents), especially among the Muslim countries. In order to provide guidelines that facilitate the operations among these operators, standards and manuals have been developing by the authorities. Among the challenges is the applicability and complexity of the standard to be adopted in the real world. Mobile digital technology can be implemented to overcome those challenges. A prototype has been developed to help operators and authorities to assess their readiness in complying with MS2610:2015. This study analyzes the of mobile digital technology characteristics that are suitable for the user in conducting sharia’ compliant hospitality audit. A focus group study was conducted in the state of Penang, Malaysia that involves operators (hoteliers, tourist guide, and travel agents) as well as agencies (Islamic Tourism Center, Penang Islamic Affairs Department, Malaysian Standard) that involved directly in the implementation of the certification. Both groups were given the 3 weeks to test and provide feedback on the usability of the mobile applications in order to conduct an audit on their readiness towards the Muslim-friendly hospitality services standard developed by the Malaysian Standard. The feedbacks were analyzed and the overall results show that three criteria (ease of use, completeness and fast to complete) show the highest responses among both groups for the mobile application. This study provides the evidence that the mobile application development has huge potentials to be implemented by the Muslim-friendly hospitality services operator and agencies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=hospitality" title="hospitality">hospitality</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation" title=" innovation"> innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=audit" title=" audit"> audit</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=mobile%20application" title=" mobile application"> mobile application</a> </p> <a href="https://publications.waset.org/abstracts/97838/a-cloud-based-mobile-auditing-tools-for-muslim-friendly-hospitality-services" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/97838.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">133</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">295</span> A Proposal of Ontology about Brazilian Government Transparency Portal</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Estela%20Mayra%20de%20Moura%20Vianna">Estela Mayra de Moura Vianna</a>, <a href="https://publications.waset.org/abstracts/search?q=Thiago%20Jos%C3%A9%20Tavares%20%C3%81vila"> Thiago José Tavares Ávila</a>, <a href="https://publications.waset.org/abstracts/search?q=Bruno%20Morais%20Silva"> Bruno Morais Silva</a>, <a href="https://publications.waset.org/abstracts/search?q=Diego%20Henrique%20Bezerra"> Diego Henrique Bezerra</a>, <a href="https://publications.waset.org/abstracts/search?q=Paulo%20Henrique%20Gomes%20Silva"> Paulo Henrique Gomes Silva</a>, <a href="https://publications.waset.org/abstracts/search?q=Alan%20Pedro%20da%20Silva"> Alan Pedro da Silva</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Brazilian Federal Constitution defines the access to information as a crucial right of the citizen and the Law on Access to Public Information, which regulates this right. Accordingly, the Fiscal Responsibility Act, 2000, amended in 2009 by the “Law of Transparency”, began demanding a wider disclosure of public accounts for the society, including electronic media for public access. Thus, public entities began to create "Transparency Portals," which aim to gather a diversity of data and information. However, this information, in general, is still published in formats that do not simplify understanding of the data by citizens and that could be better especially available for audit purposes. In this context, a proposal of ontology about Brazilian Transparency Portal can play a key role in how these data will be better available. This study aims to identify and implement in ontology, the data model about Transparency Portal ecosystem, with emphasis in activities that use these data for some applications, like audits, press activities, social government control, and others. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=government%20transparency" title=" government transparency"> government transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=ontology" title=" ontology"> ontology</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector" title=" public sector"> public sector</a> </p> <a href="https://publications.waset.org/abstracts/14657/a-proposal-of-ontology-about-brazilian-government-transparency-portal" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14657.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">506</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">294</span> Audit of Intraoperative Ventilation Strategy in Prolonged Abdominal Surgery</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prabir%20Patel">Prabir Patel</a>, <a href="https://publications.waset.org/abstracts/search?q=Eugene%20Ming%20Han%20Lim"> Eugene Ming Han Lim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Current literature shows that postoperative pulmonary complications following abdominal surgery may be reduced by using lower than conventional tidal volumes intraoperatively together with moderate levels of positive end expiratory pressure (PEEP). The recent studies demonstrated significant reduction demonstrated significant reduction in major complications in elective abdominal surgery through the use of lower tidal volumes (6-8 ml/kg predicted body weight), PEEP of 5 cmH20 and recruitment manoeuvres compared to higher ‘conventional’ volumes (10-12 mls/kg PBW) without lung recruitment. Our objective was to retrospectively audit current practice for patients undergoing major abdominal surgery in Sir Charles Gairdner Hospital. Methods: Patients over 18 undergoing elective general surgery lasting more than 3 hours and intubated during the duration of procedure were included in this audit. Data was collected over a 6 month period. Patients who had hepatic surgery, procedures necessitating one-lung ventilation, transplant surgery, documented history of pulmonary or intracranial hypertension were excluded. Results: 58 suitable patients were identified and notes were available for 54 patients. Key findings: Average peak airway pressure was 21cmH20 (+4), average peak airway pressure was less than 30 cmH20 in all patients, and less than 25 cmH20 in 80% of the cases. PEEP was used in 81% of the cases. Where PEEP was used, 75% used PEEP more than or equal to 5 cmH20. Average tidal volume per actual body weight was 7.1 ml/kg (+1.6). Average tidal volume per predicted body weight (PBW) was 8.8 ml/kg (+1.5). Average tidal volume was less than 10 ml/kg PBW in 90% of cases; 6-8 ml/kg PBW in 40% of the cases. There was no recorded use of recruitment manoeuvres in any cases. Conclusions: In the vast majority of patients undergoing prolonged abdominal surgery, a lung protective strategy using moderate levels of PEEP, peak airway pressures of less than 30 cmH20 and tidal volumes of less than 10 cmH20/kg PBW was utilised. A recent randomised control trial demonstrated benefit from utilising even lower volumes (6-8 mls/kg) based on findings in critical care patients, but this was compared to volumes of 10-12 ml/kg. Volumes of 6-8 ml/kg PBW were utilised in 40% of cases in this audit. Although theoretically beneficial, clinical benefit of lower volumes than what is currently practiced in this institution remains to be seen. The incidence of pulmonary complications was much lower than in the other cited studies and a larger data set would be required to investigate any benefit from lower tidal volume ventilation. The volumes used are comparable to results from published local and international data but PEEP utilisation was higher in this audit. Strategies that may potentially be implemented to ensure and maintain best practice include pre-operative recording of predicted body weight, adjustment of default ventilator settings and education/updates of current evidence. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=anaesthesia" title="anaesthesia">anaesthesia</a>, <a href="https://publications.waset.org/abstracts/search?q=intraoperative%20ventilation" title=" intraoperative ventilation"> intraoperative ventilation</a>, <a href="https://publications.waset.org/abstracts/search?q=PEEP" title=" PEEP"> PEEP</a>, <a href="https://publications.waset.org/abstracts/search?q=tidal%20volume" title=" tidal volume"> tidal volume</a> </p> <a href="https://publications.waset.org/abstracts/46839/audit-of-intraoperative-ventilation-strategy-in-prolonged-abdominal-surgery" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46839.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">765</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">293</span> Carbon Footprint Reduction Using Cleaner Production Strategies in a Otoshimi Producing Plant </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Razuana%20Rahim">Razuana Rahim</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul%20Aziz%20Abdul%20Raman"> Abdul Aziz Abdul Raman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this work, a study was conducted to evaluate the feasibility of using Cleaner Production (CP) strategy to reduce carbon dioxide emission (CO2) in a plant that produces Otoshimi. CP strategy is meant to reduce CO2 emission while taking into consideration the economic aspect. For this purpose, a CP audit was conducted and the information obtained were analyzed and major contributors of CO2 emission inside the boundary of the production plant was identified. Electricity, water and fuel consumption and generation of solid waste and wastewater were identified as the main contributors. Total CO2 emission generated was 0.27 kg CO2 per kg of Otoshimi produced, where 68% was contributed by electricity consumption. Subsequently, a total of three CP options were generated and implementations of these options are expected to reduce the CO2 emission from electricity consumption to 0.16 kg CO2 per kg of Otoshimi produced, a reduction of about 14%. The study proves that CP strategy can be implemented even without any investment to reduce CO2 for a plant that produces Otoshimi. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=carbon%20dioxide%20emission" title="carbon dioxide emission">carbon dioxide emission</a>, <a href="https://publications.waset.org/abstracts/search?q=cleaner%20production%20audit" title=" cleaner production audit"> cleaner production audit</a>, <a href="https://publications.waset.org/abstracts/search?q=cleaner%20production%20options" title=" cleaner production options"> cleaner production options</a>, <a href="https://publications.waset.org/abstracts/search?q=otoshimi%20production" title=" otoshimi production"> otoshimi production</a> </p> <a href="https://publications.waset.org/abstracts/28110/carbon-footprint-reduction-using-cleaner-production-strategies-in-a-otoshimi-producing-plant" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28110.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">427</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">292</span> Clinical Audit of Selected Nephrology Nursing Procedures Performed in Nephrology Unit of AIIMS with a View to Develop Nephrology Nursing Procedure Protocol</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mamta%20Thakur">Mamta Thakur</a>, <a href="https://publications.waset.org/abstracts/search?q=Dr.%20Shashi%20Mawar"> Dr. Shashi Mawar</a>, <a href="https://publications.waset.org/abstracts/search?q=Ms.%20Levis%20Murry"> Ms. Levis Murry</a>, <a href="https://publications.waset.org/abstracts/search?q=Dr.%20D.k.sharma"> Dr. D.k.sharma</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Aim: The aim of this study is to develop nephrology nursing procedure protocol after clinical audit of current nephrology nursing practices. Materials and methods: This descriptive observational study was conducted on 40 nurses who were working in Nephrology Department of AIIMS, New Delhi to observe their current practices to assess the existing gaps in the practice. The nurses were enrolled through total enumerative sampling. Sociodemographic profile of nurses and clinical profile for site of procedure was collected. Observation checklist was formed on the basis of standard nursing practices, which included 7 dimensions for hemodialysis procedure and 3 dimensions for procedure of assisting renal biopsy. Based on the gaps identified, nephrology nursing procedure protocol will be developed. Nurses were observed during two shifts, and each nurse was observed once. Scoring of items were done in each dimension, and for acceptable practices, nurses have to score ≥80% in each dimension. Results: Data was analyzed using descriptive statistics. Majority of nurses (73.7%) in nephrology ward and (80.9%) in hemodialysis unit have not undergone any special training in nephrology. Most of nurses (80.9%) followed the acceptable nursing practices for procedure of connection for hemodialysis. None of nurses followed the acceptable level (≥80%) of nursing practices for the procedure of predialysis assessment, the procedure for site preparation, during dialysis assessment and post dialysis assessment. None (100%) showed the acceptable level of nursing practices for all the dimensions of assisting renal biopsy procedure. Nephrology nursing procedure protocol was developed by researcher following a rigorous process, and this will reduce the gaps in the nursing practice. Conclusion: Clinical audit found that there were gaps in the existing nursing practices compared to the standardised nursing practices for procedure of hemodialysis and assisting renal biopsy, and these gaps have been addressed by the development of the protocol. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nursing%20practice" title="nursing practice">nursing practice</a>, <a href="https://publications.waset.org/abstracts/search?q=nephrology%20nursing%20procedure" title=" nephrology nursing procedure"> nephrology nursing procedure</a>, <a href="https://publications.waset.org/abstracts/search?q=nursing%20protocol" title=" nursing protocol"> nursing protocol</a>, <a href="https://publications.waset.org/abstracts/search?q=renal%20biopsy" title=" renal biopsy"> renal biopsy</a>, <a href="https://publications.waset.org/abstracts/search?q=hemodialysis" title=" hemodialysis"> hemodialysis</a> </p> <a href="https://publications.waset.org/abstracts/167348/clinical-audit-of-selected-nephrology-nursing-procedures-performed-in-nephrology-unit-of-aiims-with-a-view-to-develop-nephrology-nursing-procedure-protocol" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167348.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">103</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">291</span> Energy Audit: A Case Study of a Hot Rolling Mill in Steel Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Arvind%20Dhingra">Arvind Dhingra</a>, <a href="https://publications.waset.org/abstracts/search?q=Tejinder%20Singh%20Saggu"> Tejinder Singh Saggu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As the energy demands rise and the pollution levels grow, it becomes imperative for us to save energy in all the fields in which it is used. The industrial sector is the major commercial energy consuming sector in India, where electrical energy is the most common and widely used type of energy. As the demand and price of energy are increasing day by day, therefore, the subject of energy conservation is a concern for most energy users particularly industry. Judicious use of energy becomes imperative for third world developing country being presence of energy crisis. This paper provides some measure for energy saving that can be commonly recommended for a rolling unit of steel industry. A case of hot rolling unit in JSL Stainless Ltd., Hisar for energy conservation is given. Overall improvement in energy consumption in light of the stated recommendation is illustrated along with the proposed utilization of the techniques and their applications. Energy conservation in conventional motor with replacement or use of star delta star converter, reduction in cable losses, replacement of filament of LED lamps, replacement of conventional transformer with cast resin dry type transformer and provision of energy management system for energy conservation and per unit production cost reduction are elaborated in this paper. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=energy%20audit" title="energy audit">energy audit</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20conservation" title=" energy conservation"> energy conservation</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20efficient%20motors" title=" energy efficient motors "> energy efficient motors </a> </p> <a href="https://publications.waset.org/abstracts/25172/energy-audit-a-case-study-of-a-hot-rolling-mill-in-steel-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25172.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">532</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">290</span> Pakistan’s Taxation System: A Critical Appraisal</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khalid%20Javed">Khalid Javed</a>, <a href="https://publications.waset.org/abstracts/search?q=Rashid%20Mahmood"> Rashid Mahmood</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=central%20board%20of%20revenue" title="central board of revenue">central board of revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=GDP" title=" GDP"> GDP</a>, <a href="https://publications.waset.org/abstracts/search?q=sale%20tax" title=" sale tax"> sale tax</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20tax" title=" income tax"> income tax</a> </p> <a href="https://publications.waset.org/abstracts/34903/pakistans-taxation-system-a-critical-appraisal" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34903.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">444</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">289</span> Audit Outcome Cardiac Arrest Cases (2019-2020) in Emergency Department RIPAS Hospital, Brunei Darussalam</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Victor%20Au">Victor Au</a>, <a href="https://publications.waset.org/abstracts/search?q=Khin%20Maung%20Than"> Khin Maung Than</a>, <a href="https://publications.waset.org/abstracts/search?q=Zaw%20Win%20Aung"> Zaw Win Aung</a>, <a href="https://publications.waset.org/abstracts/search?q=Linawati%20Jumat"> Linawati Jumat</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background & Objectives: Cardiac arrests can occur anywhere or anytime, and most of the cases will be brought to the emergency department except the cases that happened in at in-patient setting. Raja IsteriPangiran Anak Saleha (RIPAS) Hospital is the only tertiary government hospital which located in Brunei Muara district and received all referral from other Brunei districts. Data of cardiac arrests in Brunei Darussalam scattered between Emergency Medical Ambulance Services (EMAS), Emergency Department (ED), general inpatient wards, and Intensive Care Unit (ICU). In this audit, we only focused on cardiac arrest cases which had happened or presented to the emergency department RIPAS Hospital. Theobjectives of this audit were to look at demographic of cardiac arrest cases and the survival to discharge rate of In-Hospital Cardiac Arrest (IHCA) and Out-Hospital Cardiac Arrest (OHCA). Methodology: This audit retrospective study was conducted on all cardiac arrest cases that underwent Cardiopulmonary Resuscitation (CPR) in ED RIPAS Hospital, Brunei Muara, in the year 2019-2020. All cardiac arrest cases that happened or were brought in to emergency department were included. All the relevant data were retrieved from ED visit registry book and electronic medical record “Bru-HIMS” with keyword diagnosis of “cardiac arrest”. Data were analyzed and tabulated using Excel software. Result: 313 cardiac arrests were recorded in the emergency department in year 2019-2020. 92% cases were categorized as OHCA, and the remaining 8% as IHCA. Majority of the cases were male with age between 50-60 years old. In OHCA subgroup, only 12.4% received bystander CPR, and 0.4% received Automatic External Defibrillator (AED) before emergency medical personnel arrived. Initial shockable rhythm in IHCA group accounted for 12% compare to 4.9% in OHCA group. Outcome of ED resuscitation, 32% of IHCA group achieved return of spontaneous circulation (ROSC) with a survival to discharge rate was 16%. For OHCA group, 12.35% achieved ROSC, but unfortunately, none of them survive till discharge. Conclusion: Standardized registry for cardiac arrest in the emergency department is required to provide valid baseline data to measure the quality and outcome of cardiac arrest. Zero survival rate for out hospital cardiac arrest is very concerning, and it might represent the significant breach in cardiac arrest chains of survival. Systematic prospective data collection is needed to identify contributing factors and to improve resuscitation outcome. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cardiac%20arrest" title="cardiac arrest">cardiac arrest</a>, <a href="https://publications.waset.org/abstracts/search?q=OHCA" title=" OHCA"> OHCA</a>, <a href="https://publications.waset.org/abstracts/search?q=IHCA" title=" IHCA"> IHCA</a>, <a href="https://publications.waset.org/abstracts/search?q=resuscitation" title=" resuscitation"> resuscitation</a>, <a href="https://publications.waset.org/abstracts/search?q=emergency%20department" title=" emergency department"> emergency department</a> </p> <a href="https://publications.waset.org/abstracts/150962/audit-outcome-cardiac-arrest-cases-2019-2020-in-emergency-department-ripas-hospital-brunei-darussalam" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150962.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">99</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">288</span> Shotcrete Performance Optimisation and Audit Using 3D Laser Scanning</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Carlos%20Gonzalez">Carlos Gonzalez</a>, <a href="https://publications.waset.org/abstracts/search?q=Neil%20Slatcher"> Neil Slatcher</a>, <a href="https://publications.waset.org/abstracts/search?q=Marcus%20%20Properzi"> Marcus Properzi</a>, <a href="https://publications.waset.org/abstracts/search?q=Kan%20Seah"> Kan Seah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In many underground mining operations, shotcrete is used for permanent rock support. Shotcrete thickness is a critical measure of the success of this process. 3D Laser Mapping, in conjunction with Jetcrete, has developed a 3D laser scanning system specifically for measuring the thickness of shotcrete. The system is mounted on the shotcrete spraying machine and measures the rock faces before and after spraying. The calculated difference between the two 3D surface models is measured as the thickness of the sprayed concrete. Typical work patterns for the shotcrete process required a rapid and automatic system. The scanning takes place immediately before and after the application of the shotcrete so no convergence takes place in the interval between scans. Automatic alignment of scans without targets was implemented which allows for the possibility of movement of the spraying machine between scans. Case studies are presented where accuracy tests are undertaken and automatic audit reports are calculated. The use of 3D imaging data for the calculation of shotcrete thickness is an important tool for geotechnical engineers and contract managers, and this could become the new state-of-the-art methodology for the mining industry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=3D%20imaging" title="3D imaging">3D imaging</a>, <a href="https://publications.waset.org/abstracts/search?q=shotcrete" title=" shotcrete"> shotcrete</a>, <a href="https://publications.waset.org/abstracts/search?q=surface%20model" title=" surface model"> surface model</a>, <a href="https://publications.waset.org/abstracts/search?q=tunnel%20stability" title=" tunnel stability"> tunnel stability</a> </p> <a href="https://publications.waset.org/abstracts/84408/shotcrete-performance-optimisation-and-audit-using-3d-laser-scanning" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84408.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">290</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">287</span> Applying Pre-Accident Observational Methods for Accident Assessment and Prediction at Intersections in Norrkoping City in Sweden</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ghazwan%20Al-Haji">Ghazwan Al-Haji</a>, <a href="https://publications.waset.org/abstracts/search?q=Adeyemi%20Adedokun"> Adeyemi Adedokun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Traffic safety at intersections is highly represented, given the fact that accidents occur randomly in time and space. It is necessary to judge whether the intersection is dangerous or not based on short-term observations, and not waiting for many years of assessing historical accident data. There are active and pro-active road infrastructure safety methods for assessing safety at intersections. This study aims to investigate the use of quantitative and qualitative pre-observational methods as the best practice for accident prediction, future black spot identification, and treatment. Historical accident data from STRADA (the Swedish Traffic Accident Data Acquisition) was used within Norrkoping city in Sweden. The ADT (Average Daily Traffic), capacity and speed were used to predict accident rates. Locations with the highest accident records and predicted accident counts were identified and hence audited qualitatively by using Street Audit. The results from these quantitative and qualitative methods were analyzed, validated and compared. The paper provides recommendations on the used methods as well as on how to reduce the accident occurrence at the chosen intersections. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intersections" title="intersections">intersections</a>, <a href="https://publications.waset.org/abstracts/search?q=traffic%20conflict" title=" traffic conflict"> traffic conflict</a>, <a href="https://publications.waset.org/abstracts/search?q=traffic%20safety" title=" traffic safety"> traffic safety</a>, <a href="https://publications.waset.org/abstracts/search?q=street%20audit" title=" street audit"> street audit</a>, <a href="https://publications.waset.org/abstracts/search?q=accidents%20predictions" title=" accidents predictions"> accidents predictions</a> </p> <a href="https://publications.waset.org/abstracts/75125/applying-pre-accident-observational-methods-for-accident-assessment-and-prediction-at-intersections-in-norrkoping-city-in-sweden" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/75125.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">234</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">286</span> Dysfunctional Behavior of External Auditors, The Collision of Time Budget and Time Deadline</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rabih%20Nehme">Rabih Nehme</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdullah%20Al%20Mutawa"> Abdullah Al Mutawa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=big%20four" title="big four">big four</a>, <a href="https://publications.waset.org/abstracts/search?q=dysfunctional%20behavior" title=" dysfunctional behavior"> dysfunctional behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=time%20budget" title=" time budget"> time budget</a>, <a href="https://publications.waset.org/abstracts/search?q=time%20deadline" title=" time deadline "> time deadline </a> </p> <a href="https://publications.waset.org/abstracts/19643/dysfunctional-behavior-of-external-auditors-the-collision-of-time-budget-and-time-deadline" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19643.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">472</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">285</span> Lumbar Punctures: Re-Audit of Procedure Documentation Following the Introduction of a Standardised Procedure Checklist</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hayley%20Lawrence">Hayley Lawrence</a>, <a href="https://publications.waset.org/abstracts/search?q=Nabi%20Shah"> Nabi Shah</a>, <a href="https://publications.waset.org/abstracts/search?q=Sarah%20Dyer"> Sarah Dyer</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Aims: Lumbar punctures are a common bedside procedure performed in acute medicine. Published guidance exists on the standardised documentation of invasive procedures in order to reduce the risk of complications. The audit aim was to assess current standards of documentation in accordance with both the GMC and the National Standards for Invasive Procedures guidelines. A second cycle was conducted after introducing a standardised sticker created using current guidelines. This would assess whether the sticker improved documentation, aiming for 100% standard in each step of the procedure. Methods: An initial prospective audit of current practice was conducted over a 3-month period. Patients were identified by their presenting complaints and by colleagues assessing acute medical patients. Initial findings were presented locally, and a further prospective audit was conducted following the implementation of a standardised sticker. Results: 19 lumbar punctures were included in the first cycle and 13 procedures in the second. Pre-procedure documentation was collected for each cycle, whereby documentation of ‘Indication’ improved from 5.3% to 84.6%, ‘Consent’ from 84.2% to 100%, ‘Coagulopathy’ from 0% to 61.5%, ‘Drug Chart checked’ from 0% to 100%, ‘Position of patient’ from 26.3% to 100% and use of ‘Aseptic Technique’ from 83.3% to 100% from the first to the second cycle respectively. ‘Level of Doctor’ and ‘Supervision’ decreased from 53% to 31% and 53% to 46%, respectively, in the second cycle. Documentation of the procedure itself also demonstrated improvements, with ‘Level of Insertion’ 15.8% to 100%, ‘Name of Antiseptic Used’ 11.1% to 69.2%, ‘Local Anaesthetic Used’ 26.3% to 53.8%, ‘Needle Gauge’ 42.1% to 76.9%, ‘Number of Attempts’ 78.9% to 100% and ‘Traumatic/Atraumatic’ procedure 26.3% to 92.3%, respectively. A similar number of opening pressures were documented in each cycle at 57.9% and 53.8%, respectively, but its documentation was deemed ‘Not Applicable’ in a higher number of patients in the second cycle. Post-procedure documentation improved, with ‘Number of Samples obtained’ increasing from 52.6% to 92.3% and documentation of ‘Immediate Complications’ increasing from 78.9% to 100%. ‘Dressing Applied’ was poorly documented in the first cycle at 16.7%. This was not included on the standardised sticker, resulting in 0% documentation in the second cycle. Documentation of Clinicians’ Name and Bleep reduced from 63.2% to 15.4%, but when the name only was analysed, this increased to 84.6%. Conclusions: Standardised stickers for lumbar punctures do improve documentation and hence should result in improved patient safety. There is still room for improvement to reach 100% standard in each area, especially with respect to the clinician’s name and contact details being documented. Final adjustments will be made to the sticker before being included in a lumbar puncture kit, which will be made readily available in the acute medical wards. Future audits could be extended to include other common bedside procedures performed in acute medicine to ensure documentation of all these procedures reaches 100% standard. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=invasive%20procedure" title="invasive procedure">invasive procedure</a>, <a href="https://publications.waset.org/abstracts/search?q=lumbar%20puncture" title=" lumbar puncture"> lumbar puncture</a>, <a href="https://publications.waset.org/abstracts/search?q=medical%20record%20keeping" title=" medical record keeping"> medical record keeping</a>, <a href="https://publications.waset.org/abstracts/search?q=procedure%20checklist" title=" procedure checklist"> procedure checklist</a>, <a href="https://publications.waset.org/abstracts/search?q=procedure%20documentation" title=" procedure documentation"> procedure documentation</a>, <a href="https://publications.waset.org/abstracts/search?q=standardised%20documentation" title=" standardised documentation"> standardised documentation</a> </p> <a href="https://publications.waset.org/abstracts/147379/lumbar-punctures-re-audit-of-procedure-documentation-following-the-introduction-of-a-standardised-procedure-checklist" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/147379.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">105</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">284</span> Beyond Empathy: From Justice to Reconciliation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nissim%20Avissar">Nissim Avissar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to question the practice of bringing together people belonging to groups in conflict with the aim of bridging differences through universal empathy and interpersonal connections. It is argued that in cases where one group has the power, and the other is in a struggle to change the balance assuming universal equality between the groups and encouraging emphatic understanding is a non-emphatic practice. Accordingly, a new concept is posited–justice-sensitive empathy, conditioning empathy in such situations on the acknowledgement of an imbalance of power/injustice. With this reframing in mind, educational practices promoting social justice are discussed. In order to create conditions for justice-seeking or politically sensitive empathy, we need to go beyond the conventional definitions of empathy and offer other means and possibilities. Three possibilities are discussed. The first focuses on intra-group (as opposed to inter-group) processes within each group. It means temporary and tactical separation that may allow each group to focus on its own needs and values and perhaps to return to the dialogue more confidently. The second option emphasizes the notion of "constructive conflict," which means that each side still aspires to promote his own interests but without demolishing the other side (which is a rival but also an unwanted and forced partner). Here, alongside the "obligation to resist" and to act to promote justice as we view and understand it, we have to take into account the other side. The third and last option relates to the practice of Restorative Justice. This practice originated in the Truth and Reconciliation committees in South Africa, but it is now widely used in other contexts. Those committees had the authority to punish (or pardon) people; however, their main purpose was to seek truth and, from there, nourish reconciliation. This is the main idea of restorative justice; it seeks justice for the sake of restoring relationships. All the above options involve action and are aware of power relations (i.e., politics). They all seek justice. They may create conditions for the more conventional empathic practice to evolve, but no less than that, they are examples of justice-seeking and politically sensitive empathetic practice. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=education" title="education">education</a>, <a href="https://publications.waset.org/abstracts/search?q=empathy" title=" empathy"> empathy</a>, <a href="https://publications.waset.org/abstracts/search?q=justice" title=" justice"> justice</a>, <a href="https://publications.waset.org/abstracts/search?q=reconciliation" title=" reconciliation"> reconciliation</a> </p> <a href="https://publications.waset.org/abstracts/152447/beyond-empathy-from-justice-to-reconciliation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/152447.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">99</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">283</span> Voluntary Work Monetary Value and Cost-Benefit Analysis with 'Value Audit and Voluntary Investment' Technique: Case Study of Yazd Red Crescent Society Youth Members Voluntary Work in Health and Safety Plan for New Year's Passengers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamed%20Seddighi%20Khavidak">Hamed Seddighi Khavidak</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Voluntary work has a lot of economic and social benefits for a country, but the economic value is ignored because it is voluntary. The aim of this study is reviewing Monetary Value of Voluntary Work methods and comparing opportunity cost method and replacement cost method both in theory and in practice. Beside monetary value, in this study, we discuss cost-benefit analysis of health and safety plan in the New Year that conducted by young volunteers of Red Crescent society of Iran. Method: We discussed eight methods for monetary value of voluntary work including: Alternative-Employment Wage Approach, Leisure-Adjusted OCA, Volunteer Judgment OCA, Replacement Wage Approach, Volunteer Judgment RWA, Supervisor Judgment RWA, Cost of Counterpart Goods and Services and Beneficiary Judgment. Also, for cost benefit analysis we drew on 'value audit and volunteer investment' (VIVA) technique that is used widely in voluntary organizations like international federation of Red Cross and Red Crescent societies. Findings: In this study, using replacement cost approach, voluntary work by 1034 youth volunteers was valued 938000000 Riyals and using Replacement Wage Approach it was valued 2268713232 Riyals. Moreover, Yazd Red Crescent Society spent 212800000 Riyals on food and other costs for these volunteers. Discussion and conclusion: In this study, using cost benefit analysis method that is Volunteer Investment and Value Audit (VIVA), VIVA rate showed that for every Riyal that the Red Crescent Society invested in the health and safety of New Year's travelers in its volunteer project, four Riyals returned, and using the wage replacement approach, 11 Riyals returned. Therefore, New Year's travelers health and safety project were successful and economically, it was worthwhile for the Red Crescent Society because the output was much bigger than the input costs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=voluntary%20work" title="voluntary work">voluntary work</a>, <a href="https://publications.waset.org/abstracts/search?q=monetary%20value" title=" monetary value"> monetary value</a>, <a href="https://publications.waset.org/abstracts/search?q=youth" title=" youth"> youth</a>, <a href="https://publications.waset.org/abstracts/search?q=red%20crescent%20society" title=" red crescent society"> red crescent society</a> </p> <a href="https://publications.waset.org/abstracts/56096/voluntary-work-monetary-value-and-cost-benefit-analysis-with-value-audit-and-voluntary-investment-technique-case-study-of-yazd-red-crescent-society-youth-members-voluntary-work-in-health-and-safety-plan-for-new-years-passengers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/56096.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">216</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">282</span> Fluid Prescribing Post Laparotomies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gusa%20Hall">Gusa Hall</a>, <a href="https://publications.waset.org/abstracts/search?q=Barrie%20Keeler"> Barrie Keeler</a>, <a href="https://publications.waset.org/abstracts/search?q=Achal%20Khanna"> Achal Khanna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: NICE guidelines have highlighted the consequences of IV fluid mismanagement. The main aim of this study was to audit fluid prescribing post laparotomies to identify if fluids were prescribed in accordance to NICE guidelines. Methodology: Retrospective database search of eight specific laparotomy procedures (colectomy right and left, Hartmann’s procedure, small bowel resection, perforated ulcer, abdominal perineal resection, anterior resection, pan proctocolectomy, subtotal colectomy) highlighted 29 laparotomies between April 2019 and May 2019. Two of 29 patients had secondary procedures during the same admission, n=27 (patients). Database case notes were reviewed for date of procedure, length of admission, fluid prescribed and amount, nasal gastric tube output, daily bloods results for electrolytes sodium and potassium and operational losses. Results: n=27 based on 27 identified patients between April 2019 – May 2019, 93% (25/27) received IV fluids, only 19% (5/27) received the correct IV fluids in accordance to NICE guidelines, 93% (25/27) who received IV fluids had the correct electrolytes levels (sodium & potassium), 100% (27/27) patients received blood tests (U&E’s) for correct electrolytes levels. 0% (0/27) no documentation on operational losses. IV fluids matched nasogastric tube output in 100% (3/3) of the number of patients that had a nasogastric tube in situ. Conclusion: A PubMed database literature review on barriers to safer IV prescribing highlighted educational interventions focused on prescriber knowledge rather than how to execute the prescribing task. This audit suggests IV fluids post laparotomies are not being prescribed consistently in accordance to NICE guidelines. Surgical management plans should be clearer on IV fluids and electrolytes requirements for the following 24 hours after the plan has been initiated. In addition, further teaching and training around IV prescribing is needed together with frequent surgical audits on IV fluid prescribing post-surgery to evaluate improvements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=IV%20Fluid%20prescribing" title=" IV Fluid prescribing"> IV Fluid prescribing</a>, <a href="https://publications.waset.org/abstracts/search?q=laparotomy" title=" laparotomy"> laparotomy</a>, <a href="https://publications.waset.org/abstracts/search?q=NICE%20guidelines" title=" NICE guidelines "> NICE guidelines </a> </p> <a href="https://publications.waset.org/abstracts/128612/fluid-prescribing-post-laparotomies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128612.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">120</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">281</span> An Investigation into the Potential of Industrial Low Grade Heat in Membrane Distillation for Freshwater Production</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yehia%20Manawi">Yehia Manawi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Kayvanifard"> Ahmad Kayvanifard</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Membrane distillation is an emerging technology which has been used to produce freshwater and purify different types of aqueous mixtures. Qatar is an arid country where almost 100% of its freshwater demand is supplied through the energy-intensive thermal desalination process. The country’s need for water has reached an all-time high which stipulates finding an alternative way to augment freshwater without adding any drastic affect to the environment. The objective of this paper was to investigate the potential of using the industrial low grade waste heat to produce freshwater using membrane distillation. The main part of this work was conducting a heat audit on selected Qatari chemical industries to estimate the amounts of freshwater produced if such industrial waste heat were to be recovered. By the end of this work, the main objective was met and the heat audit conducted on the Qatari chemical industries enabled us to estimate both the amounts of waste heat which can be potentially recovered in addition to the amounts of freshwater which can be produced if such waste heat were to be recovered. By the end, the heat audit showed that around 605 Mega Watts of waste heat can be recovered from the studied Qatari chemical industries which resulted in a total daily production of 5078.7 cubic meter of freshwater. This water can be used in a wide variety of applications such as human consumption or industry. The amount of produced freshwater may look small when compared to that produced through thermal desalination plants; however, one must bear in mind that this water comes from waste and can be used to supply water for small cities or remote areas which are not connected to the water grid. The idea of producing freshwater from the two widely-available wastes (thermal rejected brine and waste heat) seems promising as less environmental and economic impacts will be associated with freshwater production which may in the near future augment the conventional way of producing freshwater currently being thermal desalination. This work has shown that low grade waste heat in the chemical industries in Qatar and perhaps the rest of the world can contribute to additional production of freshwater using membrane distillation without significantly adding to the environmental impact. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=membrane%20distillation" title="membrane distillation">membrane distillation</a>, <a href="https://publications.waset.org/abstracts/search?q=desalination" title=" desalination"> desalination</a>, <a href="https://publications.waset.org/abstracts/search?q=heat%20recovery" title=" heat recovery"> heat recovery</a>, <a href="https://publications.waset.org/abstracts/search?q=environment" title=" environment"> environment</a> </p> <a href="https://publications.waset.org/abstracts/6188/an-investigation-into-the-potential-of-industrial-low-grade-heat-in-membrane-distillation-for-freshwater-production" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6188.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">319</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">280</span> Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Isa%20Raquel%20Alves%20Soeiro">Isa Raquel Alves Soeiro</a>, <a href="https://publications.waset.org/abstracts/search?q=Cristina%20Isabel%20Branco%20de%20S%C3%A1"> Cristina Isabel Branco de Sá</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=compliance%20costs" title="compliance costs">compliance costs</a>, <a href="https://publications.waset.org/abstracts/search?q=SAF-T%20accounting" title=" SAF-T accounting"> SAF-T accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=SME" title=" SME"> SME</a>, <a href="https://publications.waset.org/abstracts/search?q=Portugal" title=" Portugal"> Portugal</a> </p> <a href="https://publications.waset.org/abstracts/159278/determinants-of-standard-audit-file-for-tax-purposes-accounting-legal-obligation-compliance-costs-empirical-study-for-portuguese-smes-of-leiria-district" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159278.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">78</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">279</span> The Impact of Corporate Governance, Ownership Structure, and Cash Holdings on Firm Value with Profitability as Intervening Variable</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lucy%20Novianti">Lucy Novianti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to determine the effect of corporate governance, ownership structure, and cash holdings on firm value, either direct or indirect through profitability as an intervening variable for non-financial companies listed on the Indonesia Stock Exchange during 2006 to 2014. Samples of 176 firms are chosen based on purposive sampling method. The results of this study conclude that profitability, the size of Audit Committee, audit quality, and cash flow have positive effects on firm value. This study also shows that the meeting frequency of the Board of Directors and free cash flow have negative effects on firm value. In addition, this study finds that the size of the Board of Directors, Independent Commissioner, and ownership structure do not have significant effects on firm value. In this study, the function of profitability as an intervening variable can only be done on the impact of the meeting frequency of the Board of Directors and cash flow on firm value. This study provides a reference for management in decision making concerning the application of corporate governance, cash holdings, and financial performance. Moreover, it can be used as additional information for investors in assessing the feasibility of an investment. Finally, it provides a suggestion for the government regarding the regulation of corporate governance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cash%20holdings" title="cash holdings">cash holdings</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20value" title=" firm value"> firm value</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20structure" title=" ownership structure"> ownership structure</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a> </p> <a href="https://publications.waset.org/abstracts/56601/the-impact-of-corporate-governance-ownership-structure-and-cash-holdings-on-firm-value-with-profitability-as-intervening-variable" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/56601.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">262</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">278</span> Overall Assessment of Human Research and Ethics Committees in the United Arab Emirates</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahera%20Abdulrahman">Mahera Abdulrahman</a>, <a href="https://publications.waset.org/abstracts/search?q=Satish%20Chandrasekhar%20Nair"> Satish Chandrasekhar Nair</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Growing demand for human health research in the United Arab Emirates (UAE) has prompted the need to develop a robust research ethics oversight, particularly given the large unskilled-worker immigrant population and the elderly citizens utilizing health services. Examination of the structure, function, practices and outcomes of the human research ethics committees (HREC) was conducted using two survey instruments, reliable and validated. Results indicate that in the absence of a national ethics regulatory body, the individual emirate’s governed 21 HRECs covering health facilities and academic institutions in the UAE. Among the HRECs, 86% followed International Council for Harmonization-Good Clinical Practice guidelines, 57% have been in operation for more than five years, 81% reviewed proposals within eight weeks, 48% reviewed for clinical and scientific merit apart from ethics, and 43% handled more than 50 research proposals per year. However, researcher recognition, funding transparency, adverse event reporting systems were widespread in less than one-third of all HRECs. Surprisingly, intellectual property right was not included as a research output. Research was incorporated into the vision and mission statements of many (62%) organizations and, mechanisms such as research publications, collaborations, and recognitions were employed as key performance indicators to measure research output. In spite, resources to generate research output such as dedicated budget (19%), support staff (19%) and continuous training and mentoring program for medical residents and HREC members were somehow lacking. HREC structure and operations in the UAE are similar to other regions of the world, resources allocation for efficient, quality monitoring, continuous training, and the creation of a clinical research network are needed to strengthen the clinical research enterprise to scale up for the future. It is anticipated that the results of this study will benefit investigators, regulators, pharmaceutical sponsors and the policy makers in the region. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20review%20board" title="institutional review board">institutional review board</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20committee" title=" ethics committee"> ethics committee</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20research%20ethics" title=" human research ethics"> human research ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=United%20Arab%20Emirates%20%28UAE%29" title=" United Arab Emirates (UAE)"> United Arab Emirates (UAE)</a> </p> <a href="https://publications.waset.org/abstracts/68198/overall-assessment-of-human-research-and-ethics-committees-in-the-united-arab-emirates" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/68198.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">224</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">277</span> The Recommended Summary Plan for Emergency Care and Treatment (ReSPECT) Process: An Audit of Its Utilisation on a UK Tertiary Specialist Intensive Care Unit</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gokulan%20Vethanayakam">Gokulan Vethanayakam</a>, <a href="https://publications.waset.org/abstracts/search?q=Daniel%20Aston"> Daniel Aston</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: The ReSPECT process supports healthcare professionals when making patient-centered decisions in the event of an emergency. It has been widely adopted by the NHS in England and allows patients to express thoughts and wishes about treatments and outcomes that they consider acceptable. It includes (but is not limited to) cardiopulmonary resuscitation decisions. ReSPECT conversations should ideally occur prior to ICU admission and should be documented in the eight sections of the nationally-standardised ReSPECT form. This audit evaluated the use of ReSPECT on a busy cardiothoracic ICU in an NHS Trust where established policies advocating its use exist. Methods: This audit was a retrospective review of ReSPECT forms for a sample of high-risk patients admitted to ICU at the Royal Papworth Hospital between January 2021 and March 2022. Patients all received one of the following interventions: Veno-Venous Extra-Corporeal Membrane Oxygenation (VV-ECMO) for severe respiratory failure (retrieved via the national ECMO service); cardiac or pulmonary transplantation-related surgical procedures (including organ transplants and Ventricular Assist Device (VAD) implantation); or elective non-transplant cardiac surgery. The quality of documentation on ReSPECT forms was evaluated using national standards and a graded ranking tool devised by the authors which was used to assess narrative aspects of the forms. Quality was ranked as A (excellent) to D (poor). Results: Of 230 patients (74 VV-ECMO, 104 transplant, 52 elective non-transplant surgery), 43 (18.7%) had a ReSPECT form and only one (0.43%) patient had a ReSPECT form completed prior to ICU admission. Of the 43 forms completed, 38 (88.4%) were completed due to the commencement of End of Life (EoL) care. No non-transplant surgical patients included in the audit had a ReSPECT form. There was documentation of balance of care (section 4a), CPR status (section 4c), capacity assessment (section 5), and patient involvement in completing the form (section 6a) on all 43 forms. Of the 34 patients assessed as lacking capacity to make decisions, only 22 (64.7%) had reasons documented. Other sections were variably completed; 29 (67.4%) forms had relevant background information included to a good standard (section 2a). Clinical guidance for the patient (section 4b) was given in 25 (58.1%), of which 11 stated the rationale that underpinned it. Seven forms (16.3%) contained information in an inappropriate section. In a comparison of ReSPECT forms completed ahead of an EoL trigger with those completed when EoL care began, there was a higher number of entries in section 3 (considering patient’s values/fears) that were assessed at grades A-B in the former group (p = 0.014), suggesting higher quality. Similarly, forms from the transplant group contained higher quality information in section 3 than those from the VV-ECMO group (p = 0.0005). Conclusions: Utilisation of the ReSPECT process in high-risk patients is yet to be well-adopted in this trust. Teams who meet patients before hospital admission for transplant or high-risk surgery should be encouraged to engage with the ReSPECT process at this point in the patient's journey. VV-ECMO retrieval teams should consider ReSPECT conversations with patients’ relatives at the time of retrieval. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=critical%20care" title=" critical care"> critical care</a>, <a href="https://publications.waset.org/abstracts/search?q=end%20of%20life" title=" end of life"> end of life</a>, <a href="https://publications.waset.org/abstracts/search?q=ICU" title=" ICU"> ICU</a>, <a href="https://publications.waset.org/abstracts/search?q=ReSPECT" title=" ReSPECT"> ReSPECT</a>, <a href="https://publications.waset.org/abstracts/search?q=resuscitation" title=" resuscitation"> resuscitation</a> </p> <a href="https://publications.waset.org/abstracts/150836/the-recommended-summary-plan-for-emergency-care-and-treatment-respect-process-an-audit-of-its-utilisation-on-a-uk-tertiary-specialist-intensive-care-unit" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150836.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">66</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">276</span> An Audit to Look at the Management of Paediatric Peri Orbital Cellulitis in a District General Hospital, Emergency Department</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ruth%20Green">Ruth Green</a>, <a href="https://publications.waset.org/abstracts/search?q=Samantha%20Milton"> Samantha Milton</a>, <a href="https://publications.waset.org/abstracts/search?q=Rinal%20Desai"> Rinal Desai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background/Aims: Eye pain/swelling/redness is a common presentation to Barnet General Hospital (a district general hospital), pediatric emergency department, and is managed by both the pediatric and emergency teams. The management of each child differs dramatically depending on the healthcare professional who reviews them. There also appears to be confusion in diagnosis between periorbital cellulitis, pre-septal cellulitis, and orbital cellulitis. Pre septal cellulitis refers to an inflammation of the eyelids and soft tissue anterior to the orbital septum. In contrast, orbital cellulitis is a serious, rapidly progressive infection of soft tissues located posterior to the orbital septum. Pre-septal cellulitis is more prevalent and less serious than orbital cellulitis, although it may be part of a continuous spectrum if untreated. Pre-septal cellulitis should there be diagnosed and treated urgently to prevent spread to the septum. For the purpose of the audit, the term periorbital cellulitis has been used as an umbrella term for all spectrums of this infection. The audit aimed to look at, how as a whole, the department is diagnosing and managing orbital and pre-septal cellulitis. Gold Standard: Patients of the same age and diagnosis should be treated with the same medication, advice, and follow-up. Method: Data was collected retrospectively from pediatric patients ( < 18years) who attended the emergency department from June 2019 to February 2020 who had been coded as pre-septal cellulitis, periorbital cellulitis, orbital cellulitis, or eye pain/swelling/redness. Demographics, signs and symptoms, management, and follow-up were recorded for all patients with any of the diagnoses of pre-septal, periorbital, or orbital cellulitis. A Microsoft Excel spreadsheet was used to record the anonymised data. Results: There were vast discrepancies in the diagnosis, management, and follow-up of patients with periorbital cellulitis. Conclusion/Discussion: The audit concluded there is no uniform approach to managing periorbital cellulitis in Barnet General Hospital Paediatric Emergency Department. Healthcare professionals misdiagnosed conjunctivitis as periorbital cellulitis, and adequate steps did not appear to be documented on excluding red flag signs and symptoms of patients presenting. There was no consistency in follow-up, with some patients having timely phone reviews or clinical reviews for mild symptoms. Advice given by the staff was appropriate, and patients did return when symptoms got worse and were treated accordingly. Plan: Given the inconsistency, a gold standard care pathway or local easily accessible clinical guideline can be developed to help with the diagnosis and management of periorbital cellulitis. Along with this, a teaching session can be carried out for the staff of the pediatric team and emergency department to disseminate the teaching. Following the introduction of a guideline and teaching sessions, patients notes can be re-reviewed to check improvement in patient care. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=periorbital%20cellulitis" title="periorbital cellulitis">periorbital cellulitis</a>, <a href="https://publications.waset.org/abstracts/search?q=preseptal%20cellulitis" title=" preseptal cellulitis"> preseptal cellulitis</a>, <a href="https://publications.waset.org/abstracts/search?q=orbital%20cellulitis" title=" orbital cellulitis"> orbital cellulitis</a>, <a href="https://publications.waset.org/abstracts/search?q=erythematous%20eyelid" title=" erythematous eyelid"> erythematous eyelid</a> </p> <a href="https://publications.waset.org/abstracts/128504/an-audit-to-look-at-the-management-of-paediatric-peri-orbital-cellulitis-in-a-district-general-hospital-emergency-department" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128504.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">129</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">275</span> Evaluating and Improving the Management of Tonsilitis in an a+E Department</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nicolas%20Koslover">Nicolas Koslover</a>, <a href="https://publications.waset.org/abstracts/search?q=Tamara%20Levene"> Tamara Levene</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Aims: Tonsilitis is one of the most common presentations to the A+E department. We aimed to assess whether patients presenting with tonsilitis are being managed in-line with current guidance. We then set out to educate A+E staff about tonsilitis management and then assessed for improvement in management. Methods: All patients presenting to A+E in one fortnight with a documented diagnosis of tonsilitis were included. We reviewed the notes to assess the choice of treatment in each case and whether a clinical score (CENTOR or FEVERPain score) was used to guide choice of treatment (in accordance with NICE guideline [NG84]). We designed and delivered an educational intervention for A+E staff covering tonsilitis guidelines. The audit was repeated two weeks later. Results: Over the study period, 49 patients were included; only 35% (n=17) had either a clinical score documented or had all components of a score recorded. In total, 39% (n=19) were treated with antibiotics. Of these, 63% (n=12) should not have been prescribed an antibiotic and 37% (n=7) were prescribed an inappropriate antibiotic. At re-audit, (n=50 cases), 58% (n=29) had a clinical score documented and 28% (n=14) were treated with antibiotics. Of these, 29% (n=4) should not have been prescribed antibiotics and 21% (n=3) were prescribed an inappropriate antibiotic. Thus, after this teaching session, there was a significant improvement in antibiotic prescribing practices (63% vs. 29%, p=0.026). Conclusions: A+E assessment and management of tonsilitis frequently deviated from guidelines, but a single teaching session vastly improved clinical scoring and antibiotic prescribing practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tonsilitis" title="tonsilitis">tonsilitis</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=emergency%20medicine" title=" emergency medicine"> emergency medicine</a>, <a href="https://publications.waset.org/abstracts/search?q=ENT" title=" ENT"> ENT</a> </p> <a href="https://publications.waset.org/abstracts/134030/evaluating-and-improving-the-management-of-tonsilitis-in-an-ae-department" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134030.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">166</span> </span> </div> </div> <ul class="pagination"> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20committees&page=4" rel="prev">&lsaquo;</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20committees&page=1">1</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20committees&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20committees&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=audit%20committees&page=4">4</a></li> <li class="page-item active"><span class="page-link">5</span></li> <li class="page-item"><a class="page-link" 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