Academic literature on the topic 'Audit history. audit history'

This scientific article describes the history of the emergence of specialists, accountants, audit and audit specialists, the introduction of the audit institute into legislation and the history of historical development.

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned.
 
 Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern

At present, internal audit has become an integral part of the enterprise management system all over the world. A clear understanding of the underlying causes and dynamics of its emergence and development will help us to properly understand the essence and current trends of internal audit development at enterprises. The aim of the article is to review and analyze the evolution of the concept of internal audit in the West and the development of internal audit in China. The study reveals that internal audit in China originated from administrative regulations, while internal audit in the West originated from the needs of corporate governance. Regardless of whether in China or in the West, the emergence of internal audit in enterprises was mainly related to fiduciary management obligations, and its theory and practice evolved with the development of the concept of fiduciary management obligations.

A national audit of sexual history-taking was conducted in genitourinary medicine clinics in the UK in 2008. Data were aggregated by region and clinic, allowing practice to be compared between regions, as well as to national averages and against national Guidelines. In this paper the case-notes of 4121 patients were audited. A high proportion of the case-notes were deemed to be completely legible. In other respects there is considerable inter-regional variation in the adherence to national Guidelines. Interventions are especially required to improve documentation of practice in discussing condom use, HIV risk assessment, offer of a chaperone and assessment for hepatitis B vaccination and hepatitis C testing, and issues concerning sexual contacts.

Provision of a confidential, private environment for sexual history-taking was provided in almost all clinics. However, less than half of the clinics had a policy displayed about their confidentiality policy in waiting areas, although more had this available by other means. About two-thirds of clinic information/advertising literature included information about the need to take a sexual history. Sixty percent of clinics assessed clinician communication skills as part of service quality. Most clinics had policies relating to patients whose first language is not English, but only around half of clinics had policies for hearing difficulties and learning difficulties. Policies are also lacking in some clinics for documentation of the offer of chaperones and assessment of the competency of under-16-year-olds to consent to history-taking and examination.

This review outlines a multi-centre quality improvement (QI) project conducted to assess the accuracy of General Practitioner (GP) consultation records across three clinical sites in Manchester, UK: Practice A, Practice B, and Practice C. The audit aimed to ensure compliance with the General Medical Council’s (GMC) guidelines for good medical practice in clinical record-keeping. Three – five patient records per clinician were reviewed over a four-week period. The audit assessed the completeness of documentation concerning clinical findings, patient history, prescribed treatments, and referrals. A second audit cycle followed targeted feedback and action plans. Results showed significant improvements in the accuracy of record-keeping across all three sites, emphasising the effectiveness of regular audits and feedback. Re-audit cycles are recommended based on accuracy scores to ensure continuous improvement. This review highlights the importance of clinical audits in maintaining high standards of documentation, improving patient safety, and good record keeping.

<em>Objectives:It is recommended that all patients clerked during A&amp;E assessment should be asked for alcohol consumption history and positive cases should be identified at same time. This study explored about percentage of patients who are missed for alcohol consumption history and indirectly do not get support for alcohol&nbsp;cut-down. We suggested at the end of this Audit, that old AUDIT-C forms printed in A/E clerking forms should be replaced by new AUDIT C forms, and should be filled by patients rather than junior doctors.</em> <em>Design:We handed over newly printed AUDIT C forms to admitted patients in various wards of hospital and once returned to us we compared the alcohol consumption score with the score mentioned in old AUDIT-C forms which are part of A/E clerking forms.</em> <em>Setting:06 wards in Princess Alexandra Hospital, Harlow.</em> <em>Participants:</em> <em>51 admitted patients.</em> <em>Main outcome measures</em> <em>To find the number of patients, positive for excessive alcohol consumption and how many of those were diagnosed and offered help during A/E clerking.</em> <em>Results:</em> <em>We screened fifty one patients admitted in 6 wards randomly, through this audit, 21/51 (41%) patients were AUDIT_C positive. Almost half of these positive cases were neither clerked for their alcohol history nor offered help for alcohol cut-down. These patients, although, were admitted with different diagnosis but still at high risk for alcohol related disorders e.g. Alcoholic liver disease etc.</em> <em>Conclusion</em> <em>We found that number of positive cases during this audit (41%), were significantly high when comparing to those in 2017(31%) and 2016(27%) audits. Despite such high rise in number of&nbsp;positive cases, the half of patients remained no clerked during A/E presentation. Data obtained from this audit were used to guide operational changes to improve the process of alcohol history recording in A/E pro forma.</em>

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.&#x0D; Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.

The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee (board of directors) for additional information on the fur trade and retail operations. This paper will describe the inspection function at the historical Hudson's Bay Company, the circumstances leading to the development of this function, and how it complemented other controls.

The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.

The thesis covers the issue of IS audit in all its breadth. On the basis that this is a very complex area, it was necessary to divide the work into several logical and subsequent chapters. Quality and audit are the key words for this job. Therefore is them given the whole first chapter that chronologically describes the evolution of these concepts. Interpretation of quality is widely described since the Greece and Rome ancient, through Total Quality Management approach to the current understanding of the normative frameworks issued by ISO. There is the term audit continuously followed in the chapter of the concept of quality, whose development is also described in detail in chronological order starting from the reading public accounts to the current form of IS audit. Especially, we focus on development of the definition of audit and the relationship between the financial audits and IS. The second - last - part of the chapter is devoted to a detailed description of the reasons for the application of IS audit in practice. Because of the large specifications of the IS audit is this characteristic position in practice given the second chapter. This chapter contains not only description of the characteristics but also a brief outline of the issue of outsourcing and CloudComputing in relation to the audit of IS. The third chapter is devoted to a normative base of IS audit. Due to a large number of normative frameworks there are analysed only selected representatives in the chapter. These include the ISO / IEC 20000, COBIT, ITIL and others. They are thoroughly described, evaluated and compared to other possibly relevant for the definition of relations and benefit evaluation. The last chapter deals with design process of IS audit at a conceptual level. The aim is to freely continue on the normative base discussed in the previous chapter and a simple, versatile, easily applicable and adaptable IS audit process regarding defined limits.

The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting. The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users. The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities. Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.<br>The auditor’s report is the financial auditor’s primary means of communication with users of financial statements. It has been criticised for being an uninformative document at least since the late nineteenth century. Persistent requests for change in order to facilitate users’ decision-making processes include detailed information about the audited financial statements, the conducted audits and the auditors. Despite these requests, auditors have only recently started to provide some entity-specific information in their reports. This dissertation contributes to the topical issue of audit reporting in relation to users’ needs through two studies. The first study retraces the historical evolution of the auditor’s report in order to explain the driving forces behind this evolution and the reasons why users have had to accept uninformative reports for such a long time. The second study examines ways to reduce dissatisfaction with and misperceptions of audit reporting and evaluates the current auditor’s report with regard to financial statement users’ decision-making processes. Overall, the findings of this dissertation cast doubt on the past and current willingness of auditors to deliver reports that are aligned with users’ needs to make informed decisions.

This research project began as an analysis of mentoring and induction for new teachers in the NSW State secondary school system, under a new accreditation regime. The project later came to focus on the lives and work of a specific group of older teacher activists, who were themselves mentors, and their experience in the second half of the twentieth century and early part of the twenty-first century. There were eighteen experienced teacher participants. A qualitative method using semi-structured interviews was used with the average length of interview three hours. The interviews covered their family background and class origins, teacher training, induction, mentoring across their careers, roles undertaken outside the classroom, later careers, and their experiences in and reflections on the current neoliberal turn in education. A case study approach using life history method and informed by labour process theory allowed insights into the lives and work of these activist teachers and provided a longitudinal view of their careers and the society in which they lived and taught. The participants mostly come from working class backgrounds and the thesis argues that these teachers form a distinct group of working class intellectuals. They are activist teachers, working extensively with disadvantaged student groups; they develop in others, including their colleagues, the capacity for social practice. I argue that this group form part of larger counter-hegemonic forces in play within a period of time when there was significant social change in Australia. The longitudinal aspect of this project provided insights into mentoring practices over time, and thus provided a counterpoint to current accountability and audit cultures in schools. Most importantly it gave a voice to teachers who made a difference throughout their careers

Synthesized sound is ubiquitous in contemporary music and aural environments around the world. Yet, relatively little has been written on its cultural origins and meanings. This dissertation constructs a long history of synthesized sound that examines the century before synthesizers were mass-produced in the 1970s, and attends to ancient and mythic themes that circulate in contemporary audio-technical discourse. Research draws upon archival materials including late-nineteenth and early-twentieth century acoustics texts, and inventors' publications, correspondence, and synthesizer product manuals from the 1940s through the 1970s. As a feminist history of synthesized sound, this project investigates how metaphors in audio-technical discourse are invested with notions of identity and difference. Through analyses of key concepts in the history of synthesized sound, I argue that audio-technical language and representation, which typically stands as neutral, in fact privileges the perspective of an archetypal Western, white, and male subject. I identify two primary metaphors for conceiving electronic sounds that were in use by the early-twentieth century and continue to inform sonic epistemologies: electronic sounds as waves, and electronic sounds as individuals. The wave metaphor, in circulation since ancient times, produces an affective orientation to audio technologies based on a masculinist and colonizing subject position, whereby the generation and control of electronic sound entails the pleasure and danger of navigating and taming unruly waves. The second metaphor took shape over the nineteenth century as sounds, like modern bodies and subjects, came to be understood as individual entities with varying properties to be analyzed and controlled. Notions of sonic individuation and variability emerged in the contexts of Darwinian thought and a cultural fascination with electricity as a kind of animating force. Practices of classifying sounds as individuals, sorted by desirable and undesirable aesthetic variations, were deeply entwined with epistemologies of gender and racial difference in Western philosophy and modern science. Synthesized sound also inherits other histories, including applications of the terms synthesis and synthetic in diverse cultural fields; designs of earlier mechanical and electronic devices; and developments in musical modernism and electronics hobbyist cultures. The long-term and broad perspective on synthesis history adopted in this study aims to challenge received truths in audio-technical discourse and resist the linear and coherent progress narratives often found in histories of technology and new media. This dissertation aims to make important contributions to fields of sound and media studies, which can benefit from feminist contributions generally and elaboration on forms and meanings of synthesis technologies specifically. Also, feminist scholars have extensively theorized visual cultures and technologies, with few extended investigations of sound and audio technologies. This project also aims to open up new directions in a field of feminist sound studies by historicizing notions of identity and difference in audio-technical discourse, and claiming the usefulness of sound to feminist thought.<br>Le son synthétique est omniprésent dans la musique contemporaine et dans l'environnement sonore à l'échelle mondiale. Cependant, on a relativement peu écrit sur sa signification ou sur ses origines culturelles. Cette thèse construit une longue histoire du son synthétique au cours du siècle avant que ne soit massivement introduit le synthétiseur dans les années 1970; et s'attache aux thèmes anciens et mythiques qui émanent dans le discours contemporain de la technique audio. Cette recherche s'appuie sur des documents d'archives, y compris ceux de la fin du xixe siècle et du début du xxe siècle, comprenant des textes acoustiques, des publications d'inventeurs, de la correspondance ou des manuels d'utilisation des synthétiseurs à partir des années 1940 jusqu'aux années 1970.En tant que récit féministe du son synthétique, ce projet étudie comment les métaphores dans le discours de la technique audio sont porteuses de notions d'identité et de différence. À travers l'analyse de concepts clés de l'histoire du son synthétique, j'affirme que le langage de la technique audio et sa représentation, qui passe habituellement pour neutre, privilégie en fait la perspective masculine, archétypale du sujet blanc occidental. J'identifie deux métaphores primaires pour la conception des sons électroniques qui ont été utilisés à l'aube du xxe siècle et qui contribuent sans cesse à une épistémologie du son: des sons électroniques comme des vagues et les sons électroniques en tant qu'individus. La métaphore des vagues, en circulation depuis l'aube des temps, est productrice d'un affect aux technologies audio, typiquement basé sur un point de vue masculin et colonisateur; où la création et le contrôle du son électronique entraîne le plaisir et le danger propre à la navigation sur une mer houleuse. La seconde métaphore a pris forme au cours du xixe siècle au moment où les sons, comme des organismes vivants modernes, sujets, se sont vus interprétés comme de véritables entités individuelles aux propriétés variables pouvant faire l'objet d'analyse et de contrôle. Les notions d'individuation et de variabilité sonore émergèrent dans le contexte d'une pensée Darwinienne, alors qu'une fascination culturelle pour l'électricité vue comme une sorte de puissance immuable, se forgeait. Les méthodes de classification des sons en tant qu'individus, triés en fonction de variations esthétiques désirables ou indésirables, ont été intimement liées aux épistémologies du sexe et de la différence raciale dans la philosophie occidentale et dans les sciences modernes. Le son électronique est aussi l'héritier d'autres histoires, incluant les usages de notions telles que synthèse ou synthétique dans divers champs culturels; le design des premiers dispositifs mécaniques et électroniques, ou encore l'évolution de la modernité musicale et le développement d'un public amateur de culture électronique. La perspective à long terme et le large spectre sur l'histoire de la synthèse musicale adoptée dans cette étude vise à contester les vérités reçues dans le discours ambiant de la technique audio et à résister à la progression d'histoires linéaires et cohérentes qu'on trouve encore trop souvent dans l'histoire de la technologie et des nouveaux médias. Cette thèse contribue d'une façon importante au domaine des études en son et médias, qui pourraient à leur tour bénéficier d'un apport féministe en général et plus spécifiquement de l'élaboration des formes et des significations des technologies de la synthèse musicale. En outre, si les universitaires féministes ont largement théorisé les nouvelles cultures technologiques ou visuelles, peu d'entre elles ont exploré le son et les techniques audio. Ce projet veut ouvrir de nouvelles voies dans un domaine d'études féministes du son dans une perspective historienne avec des notions d'identité et de différence dans le discours de la technique audio, tout en clamant l'utilité du son à une pensée féministe.

PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO<br>A presente pesquisa aborda a audiodescrição (AD) e situa-se no campo da tradução audiovisual (TAV), mais especificamente na área de tradução intersemiótica. A AD é a transformação de imagem em texto verbal, isto é, de código visual em código auditivo, e é realizada em produtos culturais, tendo como propósito torná-los acessíveis às pessoas com deficiência visual, noção que inclui cegueira congênita, cegueira adquirida e baixa visão. Embora a AD possa ocorrer em diferentes produtos, aqui ela é trabalhada somente em filmes, a partir de duas dimensões — uma fundamentalmente teórica e outra, prática — que se relacionam e se interalimentam. Na primeira dimensão, desenvolve-se uma reflexão sobre interpretar e descrever, a partir da exigência de se limitar a um mínimo a interpretação. As normas em geral estabelecem a busca pela objetividade para impedir manipulações ou atitudes paternalistas, evitando-se, por conseguinte, escolhas subjetivas, normalmente relacionadas ao uso de qualificativos. Leigos e especialistas com frequência ainda concebem descrever e interpretar dicotomicamente, e priorizam a descrição, tida como objetiva, em detrimento da interpretação, considerada subjetiva, valorativa. Pretende-se desconstruir essa dicotomia por meio de uma lógica de gradação que assume a necessidade empírica dos termos descrição e interpretação, mas que critica sentidos absolutizantes, excludentes, que lhes são atribuídos. Na segunda dimensão, isto é, num campo mais propriamente empírico, analisam-se, em uma pesquisa de recepção, as audiodescrições de gestos — entendidos como mímicas e estados emocionais — das personagens, por serem elementos pouco ou nada estudados, muito propícios à reflexão sobre as recomendações de não interpretar ou de limitar a um mínimo a interpretação. A pesquisa visa testar se audiodescrições mais interpretativas podem ser necessárias, ou mesmo indispensáveis, para a fruição da obra cinematográfica, e também se, de acordo com o tipo de deficiência visual, há diferentes preferências por ADs menos ou mais descritivas ou interpretativas. A pesquisa contou com dois grupos, um composto por alunos do Instituto Benjamin Constant (IBC) e outro composto por integrantes da Associação dos Deficientes Visuais do Estado do Rio de Janeiro (ADVERJ). Em conjunto, os alunos do IBC assistiram ao filme O palhaço e os integrantes da ADVERJ, ao filme Menos que nada; em seguida, em entrevistas individuais, responderam um questionário com perguntas referentes à compreensão do filme e aspectos específicos relativos a gestos. Além disso, assistiram novamente a quatro trechos do filme, um para cada tipo de gesto (substitutivos, divergentes, emotivos simples e complexos); cada trecho contou com duas versões de AD, uma mais descritiva e outra mais interpretativa, havendo neste caso maior uso de adjetivos e de advérbios, para que escolhessem a versão de sua preferência. Desse modo, procurou-se testar as conclusões teóricas em um contexto empírico de informações estritamente visuais e refletiu-se sobre características da AD que podem ser mais adequadas aos nossos públicos, principalmente a AD de gestos. Em sua parte inicial, a tese faz uma historiografia da AD como atividade e como objeto de estudo, de sua inserção nas esferas da mídia e da academia na Europa, nos Estados Unidos e no Brasil.<br>This dissertation is about audio description (AD), a subject included in the field of audiovisual translation (AVT), more specifically in the area of intersemiotic translation. AD is the transformation of image into verbal text, i.e., of visual code into auditory code, and is performed on cultural products in order to make them accessible to visually impaired people, a spectrum that includes congenital blindness, acquired blindness and low vision. Even though AD can occur in different products, this study will be limited to motion pictures, in two different dimensions — one fundamentally theoretical and the other practical — that are interrelated and influence each other. In the first dimension, a discussion about interpreting and describing is triggered by the requirement of limiting interpretation to a minimum. Norms in general establish the search for objectivity in order to prevent manipulation or paternalistic attitudes, thus avoiding subjective choices, usually related to the use of qualifiers. Frequently, both lay people and specialists still conceive describing and interpreting as a dichotomy, and prioritize description, seen as objective, over interpretation, considered as subjective and valuational. The study aims at deconstructing this dichotomy by means of a many-valued logic that acknowledges the empirical need for the terms description and interpretation, but criticizes the absolutizing and excluding senses attributed to them. In the second, more empirical dimension, audio descriptions of characters gestures — understood as mimicry and emotional states — were subjected to reception analysis. Gestures were chosen because there has been little or no study at all about them and because they are quite convenient when it comes to reflecting upon the recommendations of not interpreting or of limiting interpretation to a minimum. The research aimed at determining whether more interpretive audio descriptions may be necessary, or even indispensable, to the enjoyment of motion pictures, and also whether, according to the type of visual impairment, there are different preferences for less or more descriptive or interpretive ADs. The study included two groups, one made up of students from the Benjamin Constant Institute (IBC) and another of members of the Associação dos Deficientes Visuais do Estado do Rio de Janeiro (Association of the Visually Impaired of Rio de Janeiro) (ADVERJ). The group of IBC students watched the film O palhaço (The clown), and the members of ADVERJ watched the film Menos que nada (Less than nothing); after that they were individually interviewed and answered a questionnaire with questions pertaining to the comprehension of the film itself and aspects specific to gestures. They also watched four passages of the movies again, one for each type of gesture (substitutive, divergent, simple and complex affect displays); each passage had two AD versions — one more descriptive and another more interpretive, with more adjectives and adverbs —, so that they could choose the version they preferred. The proposal, then, was to test theoretical conclusions in an empirical context of strictly visual information and to reflect upon AD characteristics that may be more adequate to Brazilian audiences in Rio de Janeiro, specially gesture AD. In its initial part, the dissertation presents a historiography of AD both as an activity and as an object of investigation. It also shows how AD came to be present in the different spheres of the media and the academy in Europe, the United States and Brazil.

Project THINK was designed as a classroom project that combined the use of instructional multimedia technology, linked to the California History/Social Science standards, which engaged gifted middle school students in the design of these standards-based video materials.

The objective of this paper is to develop an analysis that shows the divergent perspectives arising from the differences between the treatment established under the concept of Social Responsibility and the concept of Social Audit in the measurement, recognition and disclosure of social and environmental elements in business practices.Thus, the main differences that arise from the application of both approaches, noting the need for the firm should report on their social responsibility in such a way that is broader and more transparent to the society where they operateand interact in financial, social and environmental terms.Hence, this article reviews the work of Kreps to be a comprehensive overview of the usefulness of their methodology asa control mechanism of social responsibility of companies.For this purpose, this paper shows the study of Theodore J. Kreps that was the first academic research that applied the social audit methodology. Hence, this article develops a review of the Kreps’ research was developed to be a comprehen- sive overview of the usefulness of his approach as a mechanism for control of firm’s Social Responsibility.The results show that the contribution of Kreps is to propose a methodology that represents a structured communica- tion process by independent agents that are outside the area of influence of business. This means a contribution to the literature because the model proposed by Kreps, unlike traditional Social Responsibility reports (made internal from the inner sphere of companies), is developing from the external environment, promoting collaboration with other firmsand economic agents sharing resources and thus providing social benefits for the entire community.<br>Este trabajo de investigación tiene como objetivo principal realizar un análisis que muestre las divergentes perspectivas originadas por las diferencias existentes entre el tratamiento establecido bajo el concepto de responsabilidad social y el concepto de auditoría social en la medición, reconocimiento y publicación de los elementos sociales y medioambientales en las prácticas empresariales.De este modo, se identificarán las principales diferencias que se originan de la aplicación de ambos abordajes, señalando la necesidad de la empresa de informar sobre su responsabilidad social de forma más amplia y transparente para la socie- dad donde actúa e interacciona, en términos financieros, sociales y medioambientales.Para tal efecto, vamos a efectuar un análisis del estudio desarrollado por Theodore J. Kreps, que fue la primera investigación académica donde se aplicó efectivamente una metodología de auditoría social. De ahí que el presente artículo realiza una revisión del trabajo de Kreps para tenerse una visión integral de la utilidad de su metodología como un mecanismo de control de la responsabilidad social de las empresas.Los resultados muestran que la contribución de Kreps se hace por proponer una metodología que representa un proceso de informe estructurado por agentes independientes que están fuera del área de influencia de las empresas. Esto signi- fica un aporte a la literatura porque el modelo propuesto por Kreps, diferentemente de los tradicionales informes de responsabilidad social (elaborados desde el ámbito interno de las empresas), se desarrolla a partir del entorno externo, promoviendo interrelaciones con otras empresas y agentes que comparten recursos y ofrecen beneficios sociales paratoda la comunidad.<br>Este artigo tem como principal objetivo efetuar uma análise que evidencia as perspectivas divergentes decorrentes dasdiferenças entre o tratamento instituído no âmbito do conceito de Responsabilidade Social e o conceito de Auditoria Social na mensuração, reconhecimento e divulgação dos aspectos sociais e ambientais nas atividades empresariais.Neste sentido, serão identificadas as principais diferenças que surgem a partir da aplicação de ambas as abordagens, apontando para a necessidade de a empresa informar sobre a sua responsabilidade social, em termos financeiros, social e ambiental, de forma mais ampla e transparente para a sociedade onde desenvolve suas atividades.Nessa perspectiva, realizaremos uma análise do estudo de Theodore J. Kreps, que foi a primeira pesquisa acadêmica onde, efetivamente, foi aplicada uma metodologia de auditoria social. Assim, este artigo apresenta uma revisão da obra de Kreps, visando obter uma abordagem abrangente sobre a utilidade de sua metodologia como mecanismo de controle da responsabilidade social das empresas.Os resultados mostram que a contribuição de Kreps residiu em propor uma metodologia que representa um processo de comunicação estruturado por agentes independentes, fora da área de influência das empresas.Isto significa uma contribuição para a literatura, pois o modelo proposto por Kreps, ao contrário dos tradicionais rela- tórios de responsabilidade social (elaborados no contexto interno das empresas), é desenvolvido a partir do ambiente externo, promovendo relações com outras empresas e agentes que compartilham recursos e propiciam benefícios sociaispara a comunidade como um todo.

La audiodescripción (AD) hace que las imágenes visuales del teatro, medios de comunicación y el arte visual sean accesibles para las personas ciegas o con baja visión. Con el uso de palabras que sean sucintas, vivas, e imaginativas (a través de la utilización de símiles o comparaciones), los descriptores transmiten la imagen visual que es inaccesible o sólo parcialmente accesible a una parte significativa de la población. En cierto modo, dicha técnica de acceso / forma de traducción audiovisual que tiene más de 30 años como práctica formal o área de investigación, ha hecho un gran progreso. El caso más notable es el del Reino Unido, donde existe una regulación (aunque relativamente modesta) para la descripción de la televisión abierta y donde además se han realizado importantes avances en el desarrollo del estado de la técnica, para los medios de comunicación, en varios eventos (incluyendo eventos deportivos), y para exposiciones. Pero en cuanto a la práctica real de la audiodescripción, otros países están dejados atrás, entre ellos mí propio país, los Estados Unidos, el lugar de nacimiento de la técnica. Es de destacar también que prácticamente toda la investigación en este campo se origina en Europa, donde la descripción está considerada como una forma de traducción y aparte se estudia como tal. Una encuesta informal de los programas de posgrado estadounidenses revela que no hay instituciones para estudios avanzados sobre la audiodescripción. Actualmente no hay ningún manual de formación integral, públicamente disponible para la práctica de la audiodescripción en el rango de géneros o formatos para los cuales puede ser eficaz, tampoco una guía para la formación de formadores. Esto se relaciona directamente con la investigación que he estado realizando en normas de descripción en su estado actual (lo que constituye la descripción de la calidad y cómo puede ser mejor enseñada). Además, existe poca precisión cuando se "describa" la historia del desarrollo de la audiodescripción. Además, tengo un interés especial en determinados ámbitos: ¿como la descripción puede afectar la alfabetización?, ¿qué tiene en común la audiodescripción para el funcionamiento de la danza con el análisis del movimiento? Además, la imagen visual con frecuencia no se realiza plenamente por las personas que ven, sino también por las que no pueden observar. La descripción también puede beneficiar a las personas que prefieren adquirir la información principalmente a través del canal auditivo y ellas que están limitadas, por ejemplo por la proximidad o la tecnología, para acceder al audio de un evento o de una producción. Mientras la descripción fue desarrollada para las personas ciegas o con discapacidad visual, muchas otras también pueden beneficiarse de la naturaleza concisa de la descripción y la "traducción" objetiva que ella ofrece de los componentes visuales que son claves de diversos géneros artísticos y entornos sociales. Esta tesis y el libro se basan en mi aplicación práctica de técnicas de descripción de audio que he desarrollado durante los últimos 32 años de trabajo profesional en el campo y en casi todos los formatos en los que se practica la audiodescripción: artes escénicas (teatro, danza, ópera), los medios de comunicación (televisión, cine, DVD, web streaming), los museos / centros de visitantes, y en otras actividades culturales o recreativas (desfiles, eventos deportivos, visitas personales, comerciales, cruceros y concursos de karaoke). Por lo tanto, esta tesis está redactada con el fin de transmitir mi experiencia en todos los formatos y mecanismos de la audiodescripción y permite una revisión de cómo la descripción se aplica a la observación y el análisis del movimiento y su aplicación en el desarrollo de la alfabetización. Su corpus es un manual de formación integral y guía a la historia y aplicaciones de la Audio Descripción. Una característica especial es el "sitio web asociado" de la tesis: www.thevisualmadeverbal.com que está disponible para todos los lectores de esta tesis y ofrece practica para los estudiantes de descripción. El corpus se publicará por acuerdo previo con el Consejo Americano de Ciegos de Arlington, Virginia en los Estados Unidos de América.<br>Audio Description (AD) makes the visual images of theater, media and visual art accessible for people who are blind or have low vision. Using words that are succinct, vivid, and imaginative (via the use of similes or comparisons), describers convey the visual image that is either inaccessible or only partially accessible to a significant segment of the population. In some ways, for an access technique/form of audiovisual translation that is over 30 years old as a formal practice or area of inquiry, a great deal of progress has been made. Most notably in the U.K., where a mandate exists (albeit relatively modest) for description on broadcast television, significant strides have been made in developing the state of this art, for media, in performance (including sporting engagements), and for exhibitions. But as far as the actual practice of audio description, other countries fall far behind, including my own United States, the birthplace of the technique. It is noteworthy too that practically all research in this field originates in Europe where description is considered a form of translation and studied as such. An informal survey of American graduate programs reveals no “homes” for advance study of audio description. There is currently no comprehensive, publically-available training manual for the practice of audio description in the range of genres or formats for which description can be effective--or a guide for the training of trainers. This relates directly to research I have been conducting on description standards as they currently exist (what constitutes quality description and how can it best be taught). In addition, little exists that accurately “describes” the history of audio description’s development. Further, I have a special interest in certain areas: can description affect literacy?; what does audio description for dance performance have in common with movement analysis? In addition, the visual image is often not fully realized by people who see, but who may not observe. Description may also benefit people who prefer to acquire information primarily by auditory means and those who are limited—by proximity or technology, for instance—to accessing audio of an event or production. While description was developed for people who are blind or visually impaired, many others may also benefit from description’s concise, objective ‘translation’ of the key visual components of various art genres and social settings. This dissertation and book is grounded in my practical application of audio description techniques which I developed over the last 32 years of professional work in the field and in virtually all formats in which audio description is practiced: performing arts (theater, dance, opera), media (television, film, DVDs, web streaming), museums/visitor centers, and in other cultural or recreational endeavors (parades, sporting events, personal tours, shopping, on cruise ships—and karaoke competitions). Thus, this dissertation is structured so as to convey my experience in all audio description formats and mechanisms and a review how description applies to the observation and analysis of movement and its application to the development of literacy. Its corpus is a comprehensive training manual and guide to the history and applications of Audio Description. A special feature is the dissertation’s “associated web site”: www.thevisualmadeverbal.com which is available to all readers of this dissertation and provides practica for students of description. The corpus will be published by prior arrangement with the American Council of the Blind based in Arlington, VA in the United States of America.

Depuis plus de vingt ans, l'auteur s'est interesse aux themes associant le droit et la comptabilite, a la comptabilite financiere, a l'audit, au droit comptable. Il a notamment publie trois ouvrages fondamentaux qui ont fait l'objet de nombreuses reeditions, plusieurs articles et tout recemment une volumineuse etude synthetique a caractere historique. Pour presenter son travail, l'auteur a selectionne vingt chapitres ou articles. L'ensemble de ces travaux est d'abord analyse en fonction de l'evolution concomitante de la comptabilite financiere et du droit comptable. Sont examines notamment les sources, sur un plan national et international, l'autonomie et les specificites du droit comptable, les liens entre droit comptable et comptabilite financiere. Cette analyse permet de distinguer trois stades dans la comptabilite : la technique, la norme et l'obligation juridique. Il est demontre ensuite que si la comptabilite financiere et le droit comptable sont interconnectes, des liaisons existent egalement avec d'autres disciplines, avec l'audit d'abord, mais aussi avec toutes les autres disciplines juridiques. Puis, il est souligne que l'etude historique de la construction du droit comptable permet de comprendre plus facilement la specificite du droit comptable contemporain. Est d'abord evoquee une periode d'emergence de ce droit, periode allant de la plus lointaine antiquite (mesopotamie, egypte. Grece, rome) a la renaissance. Est etudiee, ensuite, la periode de formulation des regles de base qui va de colbert a la mise en place du plan comptable general 1947-1957. Enfin, sont analyses l'evolution du droit comptable dans l'epoque contemporaine, les effets des directives europeennes, mais aussi l'influence des pratiques etrangeres. Notamment anglo-saxonnes. En conclusion, l'auteur essaie de qualifier et de caracteriser le droit comptable contemporain, en mettant notamment en evidence le role de l'auditeur, qu'il assimile a un juge specifique.

AbstractThis chapter gives an overview of the history of the development of environmental management systems (EMS) and the purpose of an EMS. It expands on the description of the different steps of an EMS under the model Plan-Do-Check-Act and clarifies the use of concepts within EMS. Companies are motivated by external pressure from stakeholders, national and international authorities, customers demanding greener products etc., as well as the ability to attract new employees and avoid negative publicity. Standards belonging to the ISO 14000-family for environmental management include both product-related standards and audit and evaluation standards.

AbstractThe aim of this chapter is to consider relevant theories of visual and audio history whose ontologies a histosphere absorbs and elaborates. The first section surveys the relatively new field of visual history. It argues that a histosphere creates not just disparate images but a visual sphere in which history is brought to life. Research into audio history is an even newer and less developed field. The second section therefore sketches the outlines of an audio history of film and examines the aesthetics and function of film sound, understood as an equally important expressive dimension of histospheres. The two aspects are brought together in the third section: The fusion of sound and vision makes the historical film not just a model of a historical world, but a form of perception in its own right.

Abstract NACE MR0175/ISO 15156-2:2003 lists J55 tubing as acceptable for sour service without temperature restriction in “SSC Region 3” as defined by Figure 1 of that standard.1,2 API 5CT does not require hydrogen induced cracking (HIC) testing of J55 tubing and NACE MR0175/ISO 15156-2:2003 only states that the equipment user consider HIC or stepwise cracking (SWC) of flat-rolled carbon steel products.3 A sample of electric welded API 5CT grade J55 casing obtained during a mill audit nevertheless exhibited extensive HIC during testing in NACE Solution A at room temperature. HIC occurred despite acceptable mechanical properties and chemistry, a mill quality plan, certification by API and ISO, and favorable mill audit results. Susceptibility to HIC was primarily attributed to centerline segregation and inhomogeneous microstructure of parent skelp. Unless a mill can demonstrate a history of consistently producing high quality of API 5CT grade H, J, and K electric welded products, HIC and/or SSC testing of these materials should be considered for sour service applications.

Abstract Engineering Assessments represent one of the most holistic and comprehensive evaluations of a pipeline’s integrity and maintenance history. As per regulations and industry standards, engineering assessments are required to support operational changes to pipelines, including reactivation of a discontinued pipeline, significant increases to operating pressure, or changes in service fluid. In addition, engineering assessments are often included in operational audits – both internal and external – to evaluate the effectiveness of a pipeline’s integrity management program and can provide a basis for planning future inspection and risk mitigation activities. When properly executed, an engineering assessment will validate existing threat and hazard mitigation and will also identify unmanaged threats and areas where little information exists, facilitating improvement to integrity management. Engineering assessments are complex, multidisciplinary reports that require careful planning to ensure that all potential threats to a pipeline’s integrity have been considered and assessed in accordance with industry standards and requirements. This paper describes an in-depth methodology for carrying out engineering assessments on pipelines. It will outline industry best-practices for evaluating threats and provide criteria for planning future integrity management activities based on the assessment’s findings. Several case studies are also presented to highlight principles covered.

The paper aims to provide a theoretical overview of the issue of understanding external public audit as the most effective, successful and most important modern form of budget control. To this end, first of all, the basic conceptual notions are presented that enable the differentiation of this institute from other similar forms of control. Following that, an overview of the accepted indoctrinated models of supreme audit institutions and the basic assumptions of their independence is presented. Finally, the paper offers an overview of the history of external public control in this region.

Banks are financial institutions of great importance for maintaining the stability of a national economy. The stable and profitable operations of banks will prevent market disturbances and means that banks are ready to support all other participants through the provision of credit and deposit services. Fraudulent financial reporting and irregularities in financial statements that have occurred in history have shown the special role and importance of audit firms. Presenting the auditor’s opinion in an audit report ensures greater certainty for decision makers who are interested in those audited financial statements. Auditors cannot provide a complete guarantee, but provide a high degree of assurance that the examined financial statements provide a proper insight into the condition and success of the banks. The subject of research in the paper will be the realized performance of banks operating in the Republic of Serbia, specifically focusing on profitability, liquidity and management quality of the observed banks. Additionally, the subject of the research will be the audit reports of the banks, that is, the opinions of the auditors for the financial reports of the observed banks will be identified. The aim of the research is to determine the interdependence of the observed financial indicators of bank operations. An additional goal of the research is the analysis of audit opinions presented for the financial statements of banks in the Republic of Serbia and the determination of the connection between the financial indicators and the audit opinions. The most desirable audit opinion is a positive opinion and means that banks truthfully and objectively present their state and business success in financial reports.

This presentation examines the impacts of the European Union’s General Data Protection Regulation (GDPR) on Digital Commons Institutional Repositories. It will briefly explore the history and requirements of GDPR, steps bepress has taken to comply with regulations, impacts on our bepress repositories, and best practices which libraries can implement at their institutions. It also includes an example of a data audit process at the University of Denver and the resulting privacy policy developed.

This paper is intended to be a history of the usage of the Jorgen Lund rotordynamic programs in the analysis of centrifugal compressors from the perspective of the author’s experience in that industry. Application of the Lund tilt pad bearing, rotor response, and stability programs will be described. They will be seen to be the basis for an industry wide acceptance criterion for the rotor dynamics of centrifugal compressors. They are used in the required audit reports for new compressors, and in trouble shooting investigations on the rotordynamics of centrifugal compressors.

The summer of 2024 is shaping up to be one of the most devastating drought years in history. The province’s snowpack, which is the largest source of water in the summer, is on average 63% of normal levels, with some regions like Vancouver Island 46% of normal. Last summer, low rainfall records were set across the province, with many regions recording their driest summers in history. In BC, droughts are expected to get worse as a result of climate change as glaciers retreat, precipitation falls as rain in the winter instead of snow, and summer air temperatures rise. Using publicly available hydrometric and water licence data, we conducted an ecological audit of BC’s Water Sustainability Act to determine if current policies were adequately addressing drought in the semi-arid and highly agricultural Nicola basin. Our analysis determined that since the Act came into force, flows in salmon-bearing streams are consistently below the Critical Environmental Flow Threshold—the minimum amount of flow required to support salmon—during the summer spawning season. High water temperatures were also identified as a frequent occurrence. Our analysis of provincial water licence data also shows that just three larger users account for over half of all water use in the Nicola basin. Provincial water restrictions intended to protect fish populations during drought have only occurred twice in history, in 2009 and 2015, and were significantly delayed in their implementation. We offer eight policy solutions to improve outcomes for salmon during droughts.

More Than a War: Remembering 1914-1918 presents a creative juxtaposition of digital platforms—a combination of audio, video, archival images, soundscapes, and social media, among others—to tell the stories from 1914–1918 a century later. Led by Sara Donaghey, Sue Berman and Nina Seja, the transmedia project brings together staff and students from Unitec Institute of Technology’s Department of Communication Studies and Auckland Libraries to provide a unique oral contribution to recording the history of Aotearoa New Zealand in The First World War.

In partnership with the National Oceanic and Atmospheric Administration and Oregon State University, the National Park Service has been collecting continuous acoustic recordings at a stationary autonomous recorder in Buck Island Reef National Monument since 2016. The audio data were previously analyzed to establish baseline soundscape conditions as well as monitor the acoustic presence of vessels and humpback whales. This report specifically investigates potential changes to the soundscape environment during the onset of the COVID-19 pandemic and the consequent “anthro-pause” when human activities such as tourism and commercial shipping were interrupted by public health guidance. Although major declines of anthropogenic activities were observed in other regions of the world, soundscape conditions in Buck Island Reef National Monument were only minimally impacted during early 2020. Furthermore, in latter months of 2020 and into 2021, vessel movement and related noise levels slightly increased from historic levels. Humpback whale vocalizations were also analyzed for seasonal presence in Buck Island Reef National Monument, revealing a consistent pattern with previously analyzed seasons. Ongoing passive acoustic soundscape monitoring will provide data that can be used to evaluate continued impacts of anthropogenic activity in and near Buck Island Reef National Monument.

Technologies that we habitually use in everyday life play a crucial role in making what we come to be or (en) act in social life (Doron, 2012). Marginalised groups of people appropriate technologies to combat the prevalent modes of domination (Eglash, 2004). This study focuses on a less studied issue, i.e., the quotidian use of mobile phones, particularly among the under-privileged segments of the populace in Bangladesh. This qualitative study investigates what makes mobile technology a popular tool in (re)constituting the users as social subjects. Do the users redefine the device itself, i.e., a mobile phone? In-depth interviews of mobile users were conducted from all of the eight administrative divisions of the country, with particular focus on young users of 15-35 years of age. More than half of the respondents were female. The interviews were recorded, transcribed, and translated into English. We collected supplementary evidence, such as browsing history, activity log, social media posts, messages, images, and audio-video records. In addition, we conducted a tone analysis of selected portions of a few interviews. The study finds that the little digital machine known as the mobile phone is not merely a device that they find themselves in awe with; “the little phone” often appears to be vital, the lack of which makes mobile users immobile, hapless, and “lifeless.” Four major types of use of mobile phones are the following: regular use, cultivating attachment, addictive use, and professional use. Users make 11 types of phone calls; they plan, initiate, execute, admonish, punish, and even imagine and outdo what we used to know as phone-calling. The un(der)educated young users of mobile phones invented their own language, which we call “vernography.” Extensive users frequently become addicted to the device; only in rare cases, users might overcome that seductive habit. Access to mobile phones does not always lift them to a higher status; female users from the disadvantaged sections strategise to bypass the seemingly invincible patriarchal barriers to access mobile phones. In theorising the findings of this study, we argue that society is technology made invisible, which is an extension of Latour’s (1990) famous observation: “Technology is society made durable.” The device that comes to life with the social actuation of human bodies is critical to materialising the vitality of social beings. Digital devices facilitate building “mesh connections”; these connections are vital for underprivileged youth. Mobile is life! Mobile phones engender invisible yet unavoidable connections.

Background Lung cancer is the number one cause of cancer death worldwide.(1) It is the fifth most commonly diagnosed cancer in Australia (12,741 cases diagnosed in 2018) and the leading cause of cancer death.(2) The number of years of potential life lost to lung cancer in Australia is estimated to be 58,450, similar to that of colorectal and breast cancer combined.(3) While tobacco control strategies are most effective for disease prevention in the general population, early detection via low dose computed tomography (LDCT) screening in high-risk populations is a viable option for detecting asymptomatic disease in current (13%) and former (24%) Australian smokers.(4) The purpose of this Evidence Check review is to identify and analyse existing and emerging evidence for LDCT lung cancer screening in high-risk individuals to guide future program and policy planning. Evidence Check questions This review aimed to address the following questions: 1. What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? 2. What is the evidence of potential harms from lung cancer screening for higher-risk individuals? 3. What are the main components of recent major lung cancer screening programs or trials? 4. What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Summary of methods The authors searched the peer-reviewed literature across three databases (MEDLINE, PsycINFO and Embase) for existing systematic reviews and original studies published between 1 January 2009 and 8 August 2019. Fifteen systematic reviews (of which 8 were contemporary) and 64 original publications met the inclusion criteria set across the four questions. Key findings Question 1: What is the evidence for the effectiveness of lung cancer screening for higher-risk individuals? There is sufficient evidence from systematic reviews and meta-analyses of combined (pooled) data from screening trials (of high-risk individuals) to indicate that LDCT examination is clinically effective in reducing lung cancer mortality. In 2011, the landmark National Lung Cancer Screening Trial (NLST, a large-scale randomised controlled trial [RCT] conducted in the US) reported a 20% (95% CI 6.8% – 26.7%; P=0.004) relative reduction in mortality among long-term heavy smokers over three rounds of annual screening. High-risk eligibility criteria was defined as people aged 55–74 years with a smoking history of ≥30 pack-years (years in which a smoker has consumed 20-plus cigarettes each day) and, for former smokers, ≥30 pack-years and have quit within the past 15 years.(5) All-cause mortality was reduced by 6.7% (95% CI, 1.2% – 13.6%; P=0.02). Initial data from the second landmark RCT, the NEderlands-Leuvens Longkanker Screenings ONderzoek (known as the NELSON trial), have found an even greater reduction of 26% (95% CI, 9% – 41%) in lung cancer mortality, with full trial results yet to be published.(6, 7) Pooled analyses, including several smaller-scale European LDCT screening trials insufficiently powered in their own right, collectively demonstrate a statistically significant reduction in lung cancer mortality (RR 0.82, 95% CI 0.73–0.91).(8) Despite the reduction in all-cause mortality found in the NLST, pooled analyses of seven trials found no statistically significant difference in all-cause mortality (RR 0.95, 95% CI 0.90–1.00).(8) However, cancer-specific mortality is currently the most relevant outcome in cancer screening trials. These seven trials demonstrated a significantly greater proportion of early stage cancers in LDCT groups compared with controls (RR 2.08, 95% CI 1.43–3.03). Thus, when considering results across mortality outcomes and early stage cancers diagnosed, LDCT screening is considered to be clinically effective. Question 2: What is the evidence of potential harms from lung cancer screening for higher-risk individuals? The harms of LDCT lung cancer screening include false positive tests and the consequences of unnecessary invasive follow-up procedures for conditions that are eventually diagnosed as benign. While LDCT screening leads to an increased frequency of invasive procedures, it does not result in greater mortality soon after an invasive procedure (in trial settings when compared with the control arm).(8) Overdiagnosis, exposure to radiation, psychological distress and an impact on quality of life are other known harms. Systematic review evidence indicates the benefits of LDCT screening are likely to outweigh the harms. The potential harms are likely to be reduced as refinements are made to LDCT screening protocols through: i) the application of risk predication models (e.g. the PLCOm2012), which enable a more accurate selection of the high-risk population through the use of specific criteria (beyond age and smoking history); ii) the use of nodule management algorithms (e.g. Lung-RADS, PanCan), which assist in the diagnostic evaluation of screen-detected nodules and cancers (e.g. more precise volumetric assessment of nodules); and, iii) more judicious selection of patients for invasive procedures. Recent evidence suggests a positive LDCT result may transiently increase psychological distress but does not have long-term adverse effects on psychological distress or health-related quality of life (HRQoL). With regards to smoking cessation, there is no evidence to suggest screening participation invokes a false sense of assurance in smokers, nor a reduction in motivation to quit. The NELSON and Danish trials found no difference in smoking cessation rates between LDCT screening and control groups. Higher net cessation rates, compared with general population, suggest those who participate in screening trials may already be motivated to quit. Question 3: What are the main components of recent major lung cancer screening programs or trials? There are no systematic reviews that capture the main components of recent major lung cancer screening trials and programs. We extracted evidence from original studies and clinical guidance documents and organised this into key groups to form a concise set of components for potential implementation of a national lung cancer screening program in Australia: 1. Identifying the high-risk population: recruitment, eligibility, selection and referral 2. Educating the public, people at high risk and healthcare providers; this includes creating awareness of lung cancer, the benefits and harms of LDCT screening, and shared decision-making 3. Components necessary for health services to deliver a screening program: a. Planning phase: e.g. human resources to coordinate the program, electronic data systems that integrate medical records information and link to an established national registry b. Implementation phase: e.g. human and technological resources required to conduct LDCT examinations, interpretation of reports and communication of results to participants c. Monitoring and evaluation phase: e.g. monitoring outcomes across patients, radiological reporting, compliance with established standards and a quality assurance program 4. Data reporting and research, e.g. audit and feedback to multidisciplinary teams, reporting outcomes to enhance international research into LDCT screening 5. Incorporation of smoking cessation interventions, e.g. specific programs designed for LDCT screening or referral to existing community or hospital-based services that deliver cessation interventions. Most original studies are single-institution evaluations that contain descriptive data about the processes required to establish and implement a high-risk population-based screening program. Across all studies there is a consistent message as to the challenges and complexities of establishing LDCT screening programs to attract people at high risk who will receive the greatest benefits from participation. With regards to smoking cessation, evidence from one systematic review indicates the optimal strategy for incorporating smoking cessation interventions into a LDCT screening program is unclear. There is widespread agreement that LDCT screening attendance presents a ‘teachable moment’ for cessation advice, especially among those people who receive a positive scan result. Smoking cessation is an area of significant research investment; for instance, eight US-based clinical trials are now underway that aim to address how best to design and deliver cessation programs within large-scale LDCT screening programs.(9) Question 4: What is the cost-effectiveness of lung cancer screening programs (include studies of cost–utility)? Assessing the value or cost-effectiveness of LDCT screening involves a complex interplay of factors including data on effectiveness and costs, and institutional context. A key input is data about the effectiveness of potential and current screening programs with respect to case detection, and the likely outcomes of treating those cases sooner (in the presence of LDCT screening) as opposed to later (in the absence of LDCT screening). Evidence about the cost-effectiveness of LDCT screening programs has been summarised in two systematic reviews. We identified a further 13 studies—five modelling studies, one discrete choice experiment and seven articles—that used a variety of methods to assess cost-effectiveness. Three modelling studies indicated LDCT screening was cost-effective in the settings of the US and Europe. Two studies—one from Australia and one from New Zealand—reported LDCT screening would not be cost-effective using NLST-like protocols. We anticipate that, following the full publication of the NELSON trial, cost-effectiveness studies will likely be updated with new data that reduce uncertainty about factors that influence modelling outcomes, including the findings of indeterminate nodules. Gaps in the evidence There is a large and accessible body of evidence as to the effectiveness (Q1) and harms (Q2) of LDCT screening for lung cancer. Nevertheless, there are significant gaps in the evidence about the program components that are required to implement an effective LDCT screening program (Q3). Questions about LDCT screening acceptability and feasibility were not explicitly included in the scope. However, as the evidence is based primarily on US programs and UK pilot studies, the relevance to the local setting requires careful consideration. The Queensland Lung Cancer Screening Study provides feasibility data about clinical aspects of LDCT screening but little about program design. The International Lung Screening Trial is still in the recruitment phase and findings are not yet available for inclusion in this Evidence Check. The Australian Population Based Screening Framework was developed to “inform decision-makers on the key issues to be considered when assessing potential screening programs in Australia”.(10) As the Framework is specific to population-based, rather than high-risk, screening programs, there is a lack of clarity about transferability of criteria. However, the Framework criteria do stipulate that a screening program must be acceptable to “important subgroups such as target participants who are from culturally and linguistically diverse backgrounds, Aboriginal and Torres Strait Islander people, people from disadvantaged groups and people with a disability”.(10) An extensive search of the literature highlighted that there is very little information about the acceptability of LDCT screening to these population groups in Australia. Yet they are part of the high-risk population.(10) There are also considerable gaps in the evidence about the cost-effectiveness of LDCT screening in different settings, including Australia. The evidence base in this area is rapidly evolving and is likely to include new data from the NELSON trial and incorporate data about the costs of targeted- and immuno-therapies as these treatments become more widely available in Australia.