This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

In view of the fact that the convolution neural network segmentation method lacks to capture the global dependency of infected areas in COVID-19 images, which is not conducive to the complete segmentation of scattered lesion areas, this paper proposes a COVID-19 lesion segmentation method UniUNet based on UniFormer with its strong ability to capture global dependency. Firstly, a U-shaped encoder-decoder structure based on UniFormer is designed, which can enhance the cooperation ability of local and global relations. Secondly, Swin spatial pyramid pooling module is introduced to compensate the influence of spatial resolution reduction in the encoder process and generate multi-scale representation. Multi-scale attention gate is introduced at the skip connection to suppress redundant features and enhance important features. Experiment results show that, compared with the other four methods, the proposed model achieves better results in Dice, loU and Recall on COVID-19-CT-Seg and CC-CCIII dataset, and achieves a more complete segmentation of the lesion area.

Introduction, purpose of the study: In Central Europe, in Hungary, the state guarantees access to health care and basic health services partly through the Semmelweis Plan adopted in 2011. The Health Plan aims to optimize and transform the health system. The objectives of hospital integration, as set out in the Plan, started with the state ownership of municipal hospitals in 2012, continued with the launch of integration processes in 2012–2013 and culminated today. The transformation of a health system can have an impact on health services and thus on meeting the needs of the population. We aim to study the effectiveness of integration through access to CT diagnostic testing. Our hypothesis is that integration has resulted in increased access to modern diagnostic services. The specialty under study is computed tomography (CT) diagnostic care. Our research shows that the number of people receiving CT diagnostic care has increased significantly because of integration, which has also brought a number of positive benefits, such as reduced health inequalities, reduced travel time, costs and waiting lists. Test material and method: Our quantitative retrospective research was carried out in the hospital of Kalocsa through document analysis. The research material was comparing two time periods in the Kalocsa site of Bács-Kiskun County, Southern Hungary. The number of patients attending CT examinations by area of duty of care according to postal codes was collected: Pre-integration period 2014.01.01–2017.11.30. (Kalocsa did not have CT equipment, so patients who appeared in Kecskemét Hospital but were under the care of Kalocsa), post-integration period 2017.12.01–2019.12.31. (period after the installation of CT in Kalocsa). The target group of the study consisted of women and men together, aged 0–99 years, who appeared for a CT diagnostic examination. The study sample size was 6721 persons. Linear regression statistics were used to evaluate the results. Based on empirical experience, a SWOT analysis was carried out to further investigate the effectiveness of integration. Results: As a result of the integration, the CT scan machine purchased in the Kalocsa District Hospital has enabled an average of 129.7 patients per month to receive CT scans on site without travelling. The model used is significant, explaining 86% of the change in the number of patients served (F = 43.535; p < 0.001, adjusted R² = 0.860). The variable of integration in the model is significant, with an average increase in the number of patients served of 129.7 per month (t = 22.686; p < 0.001) following the introduction of CT due to integration. None of the month variables representing seasonal effects were found to be significant, with no seasonal effect on care. The SWOT analysis has clearly identified the strengths, weaknesses, opportunities and threats related to the integration, the main outcome of which is the acquisition of a CT diagnostic tool. Conclusions: Although we only looked at one segment of the evidence for the effectiveness of hospital integration, integration in the study area has had a positive impact on CT availability, reducing disparities in care.

Recently, there has been a burgeoning fascination with the influence of urban green spaces (UGS) on physical activity (PA) and health. This interest has been accompanied by a mounting body of evidence that establishes a connection between UGS and residents’ PA levels. Numerous studies have been conducted to investigate the significance of UGS and have generally agreed on their connection with health. However, there is still considerable variation in viewpoints regarding the intermediate factors contributing to this association. The primary objective of this study was to investigate the potential correlation between different qualitative factors of UGS and PA. The study involved the collection of data from four parks located in Edinburgh. Four trained observers utilised the Environmental Assessment of Public Recreational Spaces (EARPS Mini) tool to code various environmental characteristics. Additionally, the Method for Observing Physical Activity and Wellbeing (MOHAWk) observation tool was employed to code instances of on-site incivility and the characteristics and behaviours of residents engaging in UGS activities. The results of this study show that the facilities and environment, area and socioeconomic status (SES) of UGS positively affect the type of PA and the level of PA, as well as influence residents’ attentiveness to the environment and their interactions with each other. Demographics such as gender and age group are also significantly related to the level and type of PA. Significant differences in the level and type of PA, and race only differed significantly in the choice of activity type. These results suggest that the quality of the UGS environment affects the level, type, and status of PA among residents and that resident characteristics also have an impact. Future research suggests increasing data collection related to PA frequency and PA duration and considering longitudinal observations over time for refinement.

Urban morphologies in the global south are shaped by a complex interplay of historical imprints, from colonial legacies and ethnic tensions to waves of modernization and decolonization efforts. This study delves into the urban morphology of Hangzhou during the late 19th and early 20th centuries, unraveling its transformative patterns steered by a convergence of spatial politics, economic forces, and cultural dynamics. Drawing upon a unique blend of historical map restoration techniques, we unearth pivotal morphological nuances that bridge Hangzhou’s transition from its pre-modern fabric to its modern-day urban layout. We uncover key shifts such as the movement from intricate street layouts to systematic grids, the strategic integration of public spaces like West Lakeside Park, and the city’s evolving urban epicenter mirroring its broader socio-political and economic narratives. These insights not only spotlight Hangzhou’s distinct urban journey in the context of ethnic conflicts, Western influences, and decolonization drives but also underscore the value of context-sensitive urban morphological research in the global south. Our findings emphasize the criticality of synergizing varied methodologies and theoretical perspectives to deepen our comprehension of urban transitions, sculpt place identities, and invigorate public imagination in global urban planning.