Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...

I n 1972, the Congress of the United States put insurance coverage for ESRD under Medicare. Thus, most patients who required dialysis and transplantation in the United States were covered by this program, enabling widespread application of these treatments for kidney failure. The system of coverage is complex, and often patients and their physicians are confused about the regulations and intric...

An increasing number of researches have been made around Supply Chain Management (SCM) and the Relationship and Role Information and Communication Technology (ICT) plays towards its improvement and sustainability. SCM initiatives driven by ICT brings along synchronized workflow which tends to simplify the complexity of procurement, order processing and financial flow, which help deals with vola...

The term "theranostics" characterizes a particular combination of the coupled use of a drug therapy with a diagnostic test (called "companion diagnostics"). The diagnostic test marks out the technical means used to identify a biomarker which allows for adjusting the use of the new drug.Theranostics promise a significant step forward for the use of personalized medicine, better tailored for pati...

As a response to COVID-19, the Government issued some income tax incentives based on Minister of Finance Regulation (MoF Regulation) No. 23/PMK.03/2020 concerning Tax Incentives for Taxpayers Who Suffered from COVID-19. There are six given by Taxpayer, one them is PPh Final DTP UMKM. In 2021, two MoF Regulations which extended period until December 2021. Through Law Number 7 2021 Harmonization ...

A worldwide revolution in information and communications technologies(ICT) is in place. The Internet and the mobile phone are fundamentally changing our lives affecting the way we work, learn and interact. Governments around the world are recognizing the value of e-Government. Properly designed and implemented, eGovernment can improve efficiency in the delivery of government services, simplify ...

BACKGROUND Recent US practice guidelines and laboratory regulations for quality control (QC) emphasize the development of QC plans and the application of risk management principles. The US Clinical Laboratory Improvement Amendments (CLIA) now includes an option to comply with QC regulations by developing an individualized QC plan (IQCP) based on a risk assessment of the total testing process. T...

To facilitate investment for business actors, Law no. 11 of 2020 concerning Job Creation makes changes, deletions, and stipulations to new regulations in several laws. One the is simplify establishment limited liability companies (LLCs) through changes provisions on company capital, legal entity status, criteria allowing one person establish a micro or small referred this research as one-man co...