Search results for "Evidence"
showing 10 items of 1050 documents
Declaration and Handling of Conflicts of Interest in Guidelines
2015
Clinical guidelines are developed in order to support physicians and patients in specific clinical situations when decisions concerning diagnosis and treatment are made. Recommendations provided in guidelines are based on the findings of clinical studies and on expert opinion. Identical study findings may be evaluated differently depending on whether or not guideline authors have conflicts of interest (1). A conflict of interest is defined as a circumstance that gives rise to a risk that professional judgement or actions concerning a primary interest may be inappropriately influenced by a secondary interest (2, 3). A conflict of interest is therefore a state of affairs, not a biased evaluat…
Organisational culture: pursuing a theoretical foundation within the Finnish public oral health-care context.
2004
At the moment, Finnish oral health care is undergoing many changes. Little attention has been paid to issues of organisational culture and communication in Finnish oral health care. Yet the question of culture is of primary importance for changes in an organisation and for planning and reconstructing the rational functioning of an organisation. The purpose of this paper is to examine Finnish public oral health care within a theoretical framework of organisational culture and to identify the various cultural traits that appear to characterise Finnish oral health care. Using a cultural point of view, we develop an orientation for understanding more profoundly and specifically the processes co…
Scratching beneath 'The Scratching Case': systematic reviews and meta-analyses, the back door for evidence-based medicine
2014
Endometrial scratching or injury was first suggested a decade ago as a simple intervention to improve endometrial receptivity in patients undergoing ART. More than a decade later, based on weak evidence some doctors have adopted this strategy, although there is not yet agreement about its real benefit. In this opinion paper, we analyze the methodological and plausibility problem beneath 'the Scratching Case'. This is also applicable to several other examples of spurious associations reported in the literature. In particular, we emphasize what should be done so as not to dilute evidence-based medicine by a vicious circle created by the over-exploitation of inadequate or insufficient data to …
The effects of the provision of consulting services on audit reporting quality
2012
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
2012
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
On the behaviour of the (Z)-Phenylhydrazones of some 5-alkyl-3-benzoyl-1,2,4-oxadiazoles in solution and in the gas phase: kinetic and spectrometric …
2008
Abstract Rate constants, k A,R , for the rearrangement of the ( Z )-phenylhydrazones ( 1a – e ) of a series of 5-alkyl-3-benzoyl-1,2,4-oxadiazoles substituted at C(5) with linear alkyl chains of different length (from C 4 up to C 12 ) into the relevant 4-acylamino-2,5-diphenyl-1,2,3-triazoles ( 2a – e ) have been measured in dioxan/water in the base-catalyzed region (pS + 10.5–12.6). For each substrate log k A,R are linearly related to pS + . The significant decrease of the slopes of these straight lines (from 0.96 down to 0.78) upon increasing the length of the linear alkyl chain at C(5) and that of the reactivity (down to 14–26%) upon increasing the substrate concentration suggest a decr…
Evidence of the Gluten-Free and Casein-Free Diet in Autism Spectrum Disorders
2014
In autism spectrum disorders, many parents resort to alternative treatments and these are generally perceived as risk free. Among these, the most commonly used is the gluten-free, casein-free diet. The objective of this work was to conduct a systematic review of studies published from 1970 to date related to the gluten-free, casein-free diet in autism spectrum disorder patients. Few studies can be regarded as providing sound scientific evidence since they were blinded randomized controlled trials, and even these were based on small sample sizes, reducing their validity. We observed that the evidence on this topic is currently limited and weak. We recommend that it should be only used after…
Social integration in sports clubs: individual and organisational factors in a European context
2019
Sports clubs are often perceived as important mediums for social integration, but the empirical evidence to support this claim is limited. This article sets out to identify individual and organisational characteristics that are conducive to social integration of members and volunteers. Drawing on survey data from 13,000 members and volunteers in ten European countries, an exploratory factor analysis identified three dimensions of social integration. They match the overall conceptual distinction between socio-cultural and socio-affective integration and the sub-division of socio-affective integration into ‘interaction’ and ‘identification’. Multilevel regression analyses examined the relevan…