Lecture in PhD Programme Life Science Education Research UMCU. Course Methods of Life Science Education Research. Utrecht, The Netherlands. abstract Audit trail procedures are applied as a way to check the validity of qualitative research designs, qualitative analyses, and the claims that are made. Audit trail procedures can be conducted based on the three criteria of visibility, comprehensibility, and acceptability (Akkerman et al., 2008). During an audit trail procedure, all documents and materials resulting from the data gathering and the data analysis are assessed by an auditor. In this presentation, we presented a summative audit trail procedure (Agricola, Prins, Van der Schaaf & Van Tartwijk, 2021), whereas in a second study we used a formative one (Agricola, Van der Schaaf, Prins & Van Tartwijk, 2022). For both studies, two different auditors were chosen. For the study presented in Agricola et al. (2021) the auditor was one of the PhD supervisors, while in that presented Agricola et al. (2022) was a junior researcher not involved in the project. The first auditor had a high level of expertise in the study’s topic and methodology. As a result, he was able to provide a professional and critical assessment report. Although the second auditor might be considered to be more objective than the first, as she was not involved in the project, more meetings were needed to explain the aim of the study and the aim of the audit trail procedure. There are many ideas about the criteria that qualitative studies should meet (De Kleijn en Van Leeuwen, 2018). I argue that procedures of checking for interrater agreement and understanding, the triangulation, and audit trail procedures can increase the internal validity of qualitative studies. Agricola, B. T., Prins, F. J., van der Schaaf, M. F., & van Tartwijk, J. (2021). Supervisor and Student Perspectives on Undergraduate Thesis Supervision in Higher Education. Scandinavian Journal of Educational Research, 65(5), 877-897. doi: https://doi.org/10.1080/00313831.2020.1775115 Agricola, B. T., van der Schaaf, M. F., Prins, F. J., & van Tartwijk, J. (2022). The development of research supervisors’ pedagogical content knowledge in a lesson study project. Educational Action Research. doi: https://doi.org/10.1080/09650792.2020.1832551 de Kleijn, R. A. M., & Van Leeuwen, A. (2018). Reflections and review on the audit procedure: Guidelines for more transparency. International Journal of Qualitative Methods, 17(1), 1-8. doi: https://doi.org/10.1177/1609406918763214 Akkerman, S., Admiraal, W., Brekelmans, M., & Oost, H. (2008). Auditing quality of research in social sciences. Quality & Quantity, 42(2), 257-274. doi: https://doi.org/10.1007/s11135-006-9044-4
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Wanneer een kwaliteitsmanagementsysteem net is opgezet, is het zinvol om een interne audit te beperken tot het onderzoeken of datgene wat is beschreven ook in de praktijk zo wordt uitgevoerd. Naarmate een interne audit vaker wordt gehanteerd, dient het doel te verschuiven van non-conformiteit naar sturing. Pas dan kan de auditor nagaan of doelstellingen van processen en management daadwerkelijk worden behaald en ontstaan zinvolle verbeteracties. Wanneer men bij interne audits blijft steken in het toetsen van non-conformiteiten, bestaat het risico dat het kwaliteitsmanagementsysteem niet verder wordt ontwikkeld en verbeterd. Uit de resultaten van een pilot onderzoek in het Medisch Centrum Alkmaar blijkt dat een combinatie van verschillende procedures voor auditing aanbeveling verdient. Aldus worden resultaten verkregen op meerdere management niveaus en op meer terreinen dan alleen het werkproces als zodanig. Discrepanties tussen de praktijksituatie en de beschreven procedures komen snel aan het licht, evenals opties voor verbetering van de efficiëntie van processen en procedures. De informatie is een belangrijke impuls voor verbetering van werkprocessen en biedt tevens aanknopingspunten voor verbetering van belangrijke thema’s en speerpunten in de organisatie.
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Als gevolg van nieuwe wetgeving zoals Sarbanes-Oxley en gedragscodes als die van de commissie Tabaksblat is het de expliciete verantwoordelijkheid van de directie om te zorgen voor een adequaat en effectief risicomanagement en intern beheersingssysteem. Het is opvallend dat deze nieuwe interne-controlevereisten de kredietcrisis niet hebben kunnen voorkomen in een zo streng gereguleerde bedrijfstak als die van de financiële dienstverlening. De grote vraag is dan ook hoe dit allemaal heeft kunnen gebeuren en welke mogelijke lessen er te trekken zijn.
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The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
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What is the ‘raison d’être’ of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited attention regarding the drivers for the demand for audit. Auditing (seen as a social control mechanism) is part of an organizational order in society. Therefore, it is essential to reflect on the (changing) demands of society. As a lack of insight why society demands an audit, accommodates the risk of not meeting the needs and expectations of society, the added value of auditing may be called into question. This dissertation deals with the question: what are drivers for the demand for audit for Dutch SME companies which are not mandatory required to have their financial statements audited.
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Background The number of caesarean sections (CS) is increasing globally, and repeat CS after a previous CS is a significant contributor to the overall CS rate. Vaginal birth after caesarean (VBAC) can be seen as a real and viable option for most women with previous CS. To achieve success, however, women need the support of their clinicians (obstetricians and midwives). The aim of this study was to evaluate clinician-centred interventions designed to increase the rate of VBAC. Methods The bibliographic databases of The Cochrane Library, PubMed, PsychINFO and CINAHL were searched for randomised controlled trials, including cluster randomised trials that evaluated the effectiveness of any intervention targeted directly at clinicians aimed at increasing VBAC rates. Included studies were appraised independently by two reviewers. Data were extracted independently by three reviewers. The quality of the included studies was assessed using the quality assessment tool, ‘Effective Public Health Practice Project’. The primary outcome measure was VBAC rates. Results 238 citations were screened, 255 were excluded by title and abstract. 11 full-text papers were reviewed; eight were excluded, resulting in three included papers. One study evaluated the effectiveness of antepartum x-ray pelvimetry (XRP) in 306 women with one previous CS. One study evaluated the effects of external peer review on CS birth in 45 hospitals, and the third evaluated opinion leader education and audit and feedback in 16 hospitals. The use of external peer review, audit and feedback had no significant effect on VBAC rates. An educational strategy delivered by an opinion leader significantly increased VBAC rates. The use of XRP significantly increased CS rates. Conclusions This systematic review indicates that few studies have evaluated the effects of clinician-centred interventions on VBAC rates, and interventions are of varying types which limited the ability to meta-analyse data. A further limitation is that the included studies were performed during the late 1980s-1990s. An opinion leader educational strategy confers benefit for increasing VBAC rates. This strategy should be further studied in different maternity care settings and with professionals other than physicians only.
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Certificering in het Hoger Onderwijs: De medewerking van professionals aan kwaliteitscontrole Dit artikel presenteert de resultaten van een onderzoek naar de bereidheid van professionals in Hogescholen in Nederland en Vlaanderen om mee te werken aan het accreditatieproces. Betoogd wordt dat accreditatie eigenlijk een vorm van certificering is. Conclusies zijn dat professionals loyaal zijn naar hun organisatie en bereid zijn verantwoording af te leggen. De nadruk in de certificering zou dan echter moeten liggen op de inhoud van het werk en de beoordeling zou moeten worden gedaan door vakgenoten (peer review). Er treden meer problemen op bij het certificeringproces, als het management de certificering onvoldoende ondersteunt of als de interne kwaliteitszorg onvoldoende op orde is. Er is een risico dat er window dressing optreedt. Uiteindelijk leidt dat tot de conclusie dat controle (door middel van bijvoorbeeld ISO of HKZcertificering) gescheiden zou moeten worden van verbetering. Er zijn voldoende overeenkomsten tussen hoger onderwijs en maatschappelijk werk om te bezien of de resultaten ook gelden voor maatschappelijk werk.
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In hoeverre gelden de conclusies uit het proefschrift Certificering, Accreditatie en de professional ook voor professionals in de gezondheidszorg?
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Objective: To describe the development of a goal-directed movement intervention in two medical wards, including recommendations for implementation and evaluation. Design: Implementation Research. Setting: Pulmonology and nephrology/gastroenterology wards of the University Medical Centre Utrecht, The Netherlands. Participants: Seven focus groups were executed including 28 nurses, 7 physical therapists and 15 medical specialists. Patients' perceptions were repeatedly assessed during the iterative steps of the intervention development. Intervention: Interventions were targeted to each ward's specific character, following an Intervention Mapping approach using literature and research meetings. Main measures: Intervention components were linked to Behavior Change Techniques and implementation strategies will be selected using the Expert Recommendation Implementing Change tool. Evaluation outcomes like number of patients using the movement intervention will be measured, based on the taxonomy of Proctor. Results: The developed intervention consists of: insight in patients movement behavior (monitoring & feedback), goal setting (goals & planning) and adjustments to the environment (associations & antecedents). The following implementation strategies are recommended: to conduct educational meetings, prepare & identify champions and audit & provide feedback. To measure service and client outcomes, the mean level of physical activity per ward can be evaluated and the Net Promoter Score can be used. Conclusion(s): This study shows the development of a goal-directed movement intervention aligned with the needs of healthcare professionals. This resulted in an intervention consisting of feedback & monitoring of movement behavior, goal setting and adjustments in the environment. Using a step-by-step iterative implementation model to guide development and implementation is recommended.
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Maken uw bestuurders, net zoals de bestuurders van Pathé, 19 miljoen euro over wanneer ze daarover worden gebeld en gemaild door de accountant? Ofwel, wanneer een medewerker een e-mail van de baas krijgt, maakt hij dan het geld over? En hoeveel nepfacturen worden er door uw organisatie betaald?
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