To confront with the increasingly corporate disclosure frauds that perplex investors’ investment decision-making, the close attention has been paid to the study of voluntary disclosure.  Enormous studies has evidenced that audit committee characteristic is crucial to the extent of voluntary disclosure. …

Jaarrekeningcontrole en risicomanagement in de cloud.

AimTo test if training and support, financial reimbursement and option of referring screen-positive patients to an internet-based method of giving advice (eBI) can increase primary health-care providers' delivery of Alcohol Use Disorders Identification Test (AUDIT)-C-based screening and advice to heavy …

OBJECTIVES Previous studies regarding nursing documentation focused primarily on documentation quality, for instance, in terms of the accuracy of the documentation. The combination between accuracy measurements and the quality and frequencies of outcome variables such as the length of the hospital stay …

PURPOSE: The purpose of the study is (a) to describe care needs derived from records of patients in Dutch hospitals, and (b) to evaluate whether nurses employed the NANDA-I classification to formulate patients' care needs. METHODS: A stratified cross-sectional random-sampling nursing documentation audit …

Background The number of caesarean sections (CS) is increasing globally, and repeat CS after a previous CS is a significant contributor to the overall CS rate. Vaginal birth after caesarean (VBAC) can be seen as a real and viable option for most women with previous CS. To achieve success, however, women …

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes spreadsheet dependencies and determines possible errors in spreadsheets …

Deze auditprocedure heeft betrekking op de wijze waarop de Hanzehogeschool Groningen samen met VNO-NCW MKB Noord de validering van onderwijs in ondernemen uitvoert. VNO-NCW MKB Noord is betrokken als externe beoordelaar voor versterking van de kwaliteit en het geven van een prikkel tot verbetering aan …

This study was conducted to examine and analyse the cost of producing 1 kg of milk between the Netherlands and Kenya. Whereas farmers work to better their profitability, they are faced with challenges in balancing their resources used in farm production and the end result of production. Due to this, …

Sinds het schooljaar 2013-2014 worden nieuwe procedures in acht genomen bij de werkzaamheden in de stal van Van Hall Larenstein te Leeuwarden. Deze procedures zijn vormgegeven in protocollen, waarin aan de gebruiker duidelijk gemaakt wordt welk kwaliteitsniveau gehandhaafd hoort te worden. Daarnaast …