In conducting an audit of fi nancial statements, the overall objectives of the auditor are to obtain reasonable assurance about whether the fi nancial statements as a whole are free from material misstatement, whether due to fraud or error. This will enable the auditor to express an opinion on whether the fi nancial statements are prepared, in all

Objective: Framework analysis is a pragmatic approach for real-world investigations and has been commonly used in the health care research. Although the theoretical part of framework analysis has been well documented, there is limited literature describing its practical use. The objective of this paper is to demonstrate a systematic and explicit gu

Vertically Aligned Carbon Nanotubes array which are also sometimes labeled as carbon nanotubes forests have many applications in several engineering fields for its remarkable mechanical, electrical, optical, and thermal properties. The Vertically Aligned Carbon Nanotubes array is often employed in developing microdevices such as pressure sensor, an

Background: The complexity and variation in ventilator associated pneumonia (VAP) definitions in paediatrics may pose threats to the reliable identification of VAP. The revision of the surveillance definition to ventilator-associated event (VAE) has been mandated in adult populations, to overcome these issues. However, the evidence for application

The World Health Organisation recommends healthcare practitioners to equip themselves with appropriate skills to assess the psychological distress in women attending the antenatal and postnatal healthcare. Nevertheless, little is known about the healthcare practitioners’ perceptions of postnatal depression and its management. The aims of this rev

Cloud computing is a vastly growing technology that enables more users and organizations to transfer their services to the cloud. With the exploitation of public cloud computing infrastructures, the usage of clouds to provide data query services is becoming an attractive solution due to its numerous benefits on scalability and cost-minimizing. The

This study investigated the electrical conduction and structural behavior of blended polymer electrolyte (BPE)-based carboxymethyl cellulose (CMC) and polyvinyl alcohol (PVA) in the development of solid-state electrochemical devices. Based on impedance spectroscopy and correlating Fourier transform infrared (FTIR) with thermogravimetric analysis, a

IoT (Internet of Things) technically connects billions of entities to the Internet. The IoT is divided between the technology and the service itself. As a result, great efforts are needed to join data from many contexts and services. This reason has motivated proposals to develop solutions that can overcome existing issues of limitations for mobili

Eye redness can be taken as a sign of inflammation which may suggest severity and progression of a specific disease. In image processing, there is apportioning a digital image into relevant features in sets of pixels where is called image segmentation. The image that consists of numerous parts of different colors and textures need to be distinguish

Background/Aims: Food security can be defined as the availability of and accessibility to food, acquired in an acceptable means at any given time and place in a way that could maintain health and wellbeing. This study aimed to identify the food security status and the nutritional status of adolescents and to determine the associated factors. Method