there is a debate in academia about whether anglo-american accounting is the appropriate system to be accepted without question by all other cultures and people of the world. accounting is the social knowledge which inherently relates to the environment, values, and economic, social, cultural norms of the society in which it is used. so, it is more sensible to consider the requirements, conditi...

The article considers the rights and obligations of experts on economic affairs in relevant legislation (the Law Ukraine "On Forensic Expertise"; Instruction Appointment Conduct Examinations Expert Studies Scientific Methodological Recommendations Preparation Studies; Peculiarities Activity by Certified Experts who do not work state specialised expert institutions) procedural Criminal Procedure...

Food webs of habitats as diverse as lakes or desert valleys are known to exhibit common "food-web patterns", but the detailed mechanisms generating these structures have remained unclear. By employing a stochastic, dynamical model, we show that many aspects of the structure of predatory food webs can be understood as the traces of an evolutionary history where newly evolving species avoid direc...

BACKGROUND It is unclear whether global experts with financial conflicts of interest (FCOIs) should be included in, be excluded from, or have a limited role in developing international clinical practice guidelines (CPGs). Optimal management of FCOIs to ensure independent, expert CPGs remains ethically contested. OBJECTIVE To manage FCOIs and examine whether an ethics framework with discussion...

Expert judgments of probability and expectation play an integral role in many systems. Financial markets, public policy, medical diagnostics and more rely on the ability of informed experts (both human and machine) to make educated assessments of the likelihood of various outcomes. Experts however are not immune to errors in judgment (due to bias, quantization effects, finite information or man...

OBJECTIVE Although computerized physician order entry (CPOE) may decrease errors and improve quality, hospital adoption has been slow. The high costs and limited data on financial benefits of CPOE systems are a major barrier to adoption. The authors assessed the costs and financial benefits of the CPOE system at Brigham and Women's Hospital over ten years. DESIGN Cost and benefit estimates of...