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The usefulness of analytical procedures : an empirical approach in the auditing sector in Portugal

Pinho, Carlos
Fonte: International Journal of Business and Social Research Publicador: International Journal of Business and Social Research
Tipo: Artigo de Revista Científica
Publicado em /08/2014 ENG
Relevância na Pesquisa
45.77%
The conceptual conflict between the efficiency and efficacy on financial auditing arises from the fact that resources are scarce, both in terms of the time available to carry out the audit and the quality and timeliness of the information available to the external auditor. Audits tend to be more efficient, the lower the combination of inherent risk and control risk is assessed to be, allowing the auditor to carry out less extensive and less timely auditing tests, meaning that in some cases analytical audit procedures are a good tool to support the opinions formed by the auditor. This research, by means of an empirical study of financial auditing in Portugal, aims to evaluate the extent to which analytical procedures are used during a financial audit engagement in Portugal, throughout the different phases involved in auditing. The conclusions point to the fact that, in general terms and regardless of the size of the audit company and the way in which professionals work, Portuguese auditors use analytical procedures more frequently during the planning phase rather than during the phase of evidence gathering and the phase of opinion formation.

Construção de bases metódicas e protocolados para uma pesquisa em Artes Cênicas - rumo ao lírico

Sueyoshi, Humberto Issao
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 16/01/2012 PT
Relevância na Pesquisa
45.65%
O presente trabalho é a explicitação do percurso de pesquisa em torno da forma lírica do teatro, com a intenção de construir procedimentos de pesquisa e protocolos de funcionamento para o aprofundamento no objeto. O trabalho gerou ainda a criação de acervo multimídia organizado e catalogado; The present work is the explicitation of the path of research on the lyrical form of theater, building research procedures and protocols of operation for a deeper study on the object. The work has also generated multimedia collection, organized and cataloged.

Procedimentos de pesquisa: alguns conselhos práticos para o estudo também psicolinguístico de realidades concretas = Research procedures: some practical tips aimed at studying concrete realities in psycholinguistics

Martins, Maria Fernanda; Pinto, Maria da Graça Lisboa Castro
Fonte: Universidade do Porto Publicador: Universidade do Porto
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
45.74%
This text aims to develop answers to questions usually asked by post-graduate students from Humanities courses concerned with research procedures which must be followed in articles with a practical component. As Psycholinguistics is concerned with concrete realities and real individuals, due to its practical nature, research articles related to it also have to observe rigorous methodological criteria in order to be considered credible studies. From the usual sections of research articles (Introduction, Method, Results, Discussion), those which are more linked to quot;research procedures (Methodology and Results) will be dealt with. Due to its content, this text/article will consist of developing answers to doubts frequently presented by students.; É objeto deste texto responder a algumas questões que são muitas vezes colocadas sobretudo pelos estudantes de pós-graduação em Letras acerca dos quot;procedimentos de pesquisa que devem ser seguidos pelos trabalhos que contemplem uma vertente prática. Na medida em que a Psicolinguística estuda realidades concretas e sujeitos reais, em virtude do seu caráter prático, os artigos de pesquisa nesta área terão de obedecer a critérios rigorosos de ordem metodológica a fim de que possamos estar perante estudos com a credibilidade que deles se espera. Das secções habituais dos artigos de investigação (Introdução...

Do Research Procedures Pose Relatively Greater Risk for Healthy Persons Than for Persons With Schizophrenia?

Roberts, Laura Weiss; Dunn, Laura B; Green Hammond, Katherine A; Warner, Teddy D
Fonte: Oxford University Press Publicador: Oxford University Press
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
45.9%
Federal regulations governing human research suggest that potential harms and discomforts of research be considered in relation to the risks normally encountered in daily life or in routine examinations. No data regarding relative risks of research exist for persons with schizophrenia. We surveyed psychiatrists (N = 68) to assess their perceptions of the risk associated with 12 research procedures in 2 categories, that is, evaluation- and intervention-type procedures. Psychiatrists were asked to rate “risks compared to usual daily risks” for people with schizophrenia and, separately, for healthy people. For healthy research volunteers, psychiatrists rated 2 of 5 evaluation procedures and none of the intervention procedures as posing fewer risks than daily life. One evaluation procedure and 2 intervention procedures were rated as similar to daily risks for healthy research volunteers. For volunteers with schizophrenia, psychiatrists rated 4 of the 5 evaluation procedures and 1 intervention procedure as conferring less risk than everyday life. For 1 of 5 evaluation procedures and 5 of 7 intervention procedures, the risks associated with the procedures were centered close to the benchmark for those faced every day by persons with schizophrenia. Psychiatrists in this study viewed research procedure risks as closer to the daily risks encountered by persons with schizophrenia than by healthy persons. Because federal regulations benchmark research studies as “minimal risk” if they are analogous to the usual risks of everyday life...

Early Heparin Administration Reduces Risk for Left Atrial Thrombus Formation during Atrial Fibrillation Ablation Procedures

Asbach, Stefan; Biermann, Jürgen; Bode, Christoph; Faber, Thomas S.
Fonte: SAGE-Hindawi Access to Research Publicador: SAGE-Hindawi Access to Research
Tipo: Artigo de Revista Científica
Publicado em 02/07/2011 EN
Relevância na Pesquisa
45.74%
Objective. Despite the use of anticoagulation during left atrial (LA) ablation procedures, ischemic cerebrovascular accidents (CVAs) are recognized as a serious complication. Heparin is usually given after safe transseptal access has been obtained, resulting in a short unprotected dwell time of catheters within the LA, which may account for CVAs. We investigated the frequency of CVAs and LA thrombus formation as detected by intracardiac ultrasound (ICE) depending on the timing of heparin administration. Methods and Results. Sixty LA ablation procedures with the use of ICE were performed in 55 patients. Patients were grouped by heparin administration after (Group I, n = 13) and before (Group II, n = 47) transseptal access. Group I patients were younger (56.6 ± 13.7 versus 65.9 ± 9.9 years, P = .01); other clinical and echocardiographic characteristics did not differ between groups. Early thrombus formation was observed in 2 (15.4%) of group I patients as compared to 0% of group II patients (P = .04). One CVA (2.1%) occurred in one group II patient without prior thrombus detection, and none occurred in group I patients (P = ns). Conclusion. Early administration of heparin reduces the risk of early intracardiac thrombus formation during LA ablation procedures. This did not result in reduced rate of CVAs.

Effect of the Polishing Procedures on Color Stability and Surface Roughness of Composite Resins

Schmitt, Vera Lucia; Puppin-Rontani, Regina Maria; Naufel, Fabiana Scarparo; Nahsan, Flávia Pardo Salata; Alexandre Coelho Sinhoreti, Mário; Baseggio, Wagner
Fonte: International Scholarly Research Network Publicador: International Scholarly Research Network
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
45.63%
Objectives. To evaluate the polishing procedures effect on color stability and surface roughness of composite resins. Methods. Specimens were distributed into 6 groups: G1: Filtek Supreme XT + PoGo; G2: Filtek Supreme XT + Sof-Lex; G3: Filtek Supreme XT + no polishing; G4: Amelogen + PoGo; G5: Amelogen + Sof-Lex.; G6: Amelogen + no polishing. Initial color values were evaluated using the CIELab scale. After polishing, surface roughness was evaluated and the specimens were stored in coffee solution at 37°C for 7 days. The final color measurement and roughness were determined. Results. Sof-Lex resulted in lower staining. Amelogen showed the highest roughness values than Filtek Supreme on baseline and final evaluations regardless of the polishing technique. Filtek Supreme polished with PoGo showed the lowest roughness values. All groups presented discoloration after storage in coffee solution, regardless of the polishing technique. Conclusion. Multiple-step polishing technique provided lower degree of discoloration for both composite resins. The final surface texture is material and technique dependent.

Investigating Potential Associations between Cervical Procedures and HIV Acquisition

Diouf, Khady; Sawaya, George F.; Shiboski, Stephen; Magure, Tsitsi; Makunike-Mutasa, Rudo; Darragh, Teresa M.; Tuveson, Jennifer; Chipato, Tsungai; Palefsky, Joel M.; Moscicki, Anna-Barbara; Chirenje, Michael; Smith-McCune, Karen
Fonte: International Scholarly Research Network Publicador: International Scholarly Research Network
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
45.81%
Objective. Cervical human papillomavirus (HPV) infection has been associated with human immunodeficiency virus (HIV) acquisition in populations with a high prevalence of both infections. Procedures performed in the management of cervical dysplasia may facilitate HIV entry via mechanical injury. We sought to investigate the association between cervical procedures and incident HIV. Methods. Data on cervical cancer screening and procedures were collected in a cohort study evaluating the diaphragm for HIV prevention in 2040 women. In this secondary analysis, we investigated the association between cervical procedures and HIV acquisition. Results. Out of 2027 HIV-negative women at baseline, 199 underwent cervical procedures. Cumulative risk of HIV was 4.3% over 21 months of median followup (n = 88). Compared with women without cervical procedures, we observed no difference in HIV incidence after a cervical biopsy (RR 0.92, 95% CI 0.39–2.16), endocervical curettage (RR 0.29, 95% CI 0.07–1.22), or loop electrosurgical excision procedure (RR 1.00, 95% CI 0.30–3.30). Conclusions. In this cohort, cervical procedures were not associated with HIV incidence. This lack of association could be due to the small number of events.

Acute effects of trauma-focused research procedures on participant safety and distress

Brown, Vanessa M.; Strauss, Jennifer L.; LaBar, Kevin S.; Gold, Andrea L.; McCarthy, Gregory; Morey, Rajendra A.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
45.79%
The ethical conduct of research on posttraumatic stress disorder (PTSD) requires assessing the risks to study participants. Some previous findings suggest that patients with PTSD report higher distress compared to non-PTSD participants after trauma-focused research. However, the impact of study participation on participant risk, such as suicidal/homicidal ideation and increased desire to use drugs or alcohol, has not been adequately investigated. Furthermore, systematic evaluation of distress using pre- and post-study assessments, and the effects of study procedures involving exposure to aversive stimuli, are lacking. Individuals with a history of PTSD (n=68) and trauma-exposed non-PTSD controls (n=68) responded to five participant risk and distress questions before and after participating in research procedures including a PTSD diagnostic interview and a behavioral task with aversive stimuli consisting of mild electrical shock. The desire to use alcohol or drugs increased modestly with study participation among the subgroup (n=48) of participants with current PTSD. Participation in these research procedures was not associated with increased distress or participant risk, nor did study participation interact with lifetime PTSD diagnosis. These results suggest some increase in distress with active PTSD but a participant risk profile that supports a favorable risk-benefit ratio for conducting research in individuals with PTSD.

Social dynamics of biomedical research in a sub-Saharan African country.Patterns of participation in clinical research at the Medical Research Unit of the Albert Schweitzer Hospital at Lambaréné, Gabon; Soziale Dimensionen biomedizinischer Forschung in einem südlich der Sahara gelegenen afrikanischen Land. Wahrnehmungen und Einstellungen von Studienteilnehmern der Medical Research Unit des Albert Schweitzer Krankenhauses in Lambaréné, Gabun

Conzelmann, Cornelia
Fonte: Universidade de Tubinga Publicador: Universidade de Tubinga
Tipo: Dissertação
EN
Relevância na Pesquisa
45.7%
The ethical debate on biomedical research in sub-Saharan Africa gives the impression that scientific production in poor socioeconomic contexts naturally involves an “ethical dilemma”. Throughout the literature, this debate mainly concentrates on the research participants’ competence and compliance to transnational scientific and ethical requirements. This study intended to describe the patterns of participation in clinical research of the population of a poor region in sub-Saharan Africa. Using ethnological and quantitative approaches, we focused on the perceptions of the participants of ongoing and completed trials regarding clinical research activities and the functioning of health systems. The frequency of a particular perception and behaviour was calculated and reported in tables. Inter-individual interactions and relationships between the research participants and the research site and staff seem essential in understanding how the entire population is integrating clinical research principles and procedures. The performance of research procedures and activities as well as their integration within broader health concerns may take place through the constitution of social networks among the different actors, such as study participants...

Selecting Stopping Rules for Confidence Interval Procedures

Singham, Dashi I.
Fonte: Escola de Pós-Graduação Naval Publicador: Escola de Pós-Graduação Naval
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
45.65%
The article of record as published may be located at http://dx.doi.org/10.1145/2627734; The sample size decision is crucial to the success of any sampling experiment. More samples imply better confidence and precision in the results, but require higher costs in terms of time, computing power, and money. Analysts often choose sequential stopping rules on an ad hoc basis to obtain confidence intervals with desired properties without requiring large sample sizes. However, the choice of stopping rule can affect the quality of the interval produced in terms of the coverage, precision, and replication cost. This article introduces methods for choosing and evaluating stopping rules for confidence interval procedures.We develop a general framework for assessing the quality of a broad class of stopping rules applied to independent and identically distributed data. We introduce coverage profiles that plot the coverage according to the stopping time and reveal situations when the coverage could be unexpectedly low. Finally, we recommend simple techniques for obtaining acceptable or optimal rules.

Standardization of Assay Procedures for Analysis of the CSF Biomarkers Amyloid β(1-42), Tau, and Phosphorylated Tau in Alzheimer's Disease: Report of an International Workshop

Teunissen, Charlotte E.; Verwey, Niek A.; Kester, Maartje I.; van Uffelen, Kees; Blankenstein, Marinus A.
Fonte: SAGE-Hindawi Access to Research Publicador: SAGE-Hindawi Access to Research
Tipo: Artigo de Revista Científica
Publicado em 27/09/2010 EN
Relevância na Pesquisa
45.79%
Large variation in assay performance and outcomes of CSF Aβ1-42, total Tau (Tau), and phosphorylated Tau (pTau) (at amino acid 181) levels is observed between laboratories. The aim of this study was to assess the differences in assay procedures between several experienced international laboratories, as potential sources of error. 14 groups performed the Aβ42, Tau, and pTau assays according to the guidelines of the manufacturer. Differences in analytical procedures between the laboratories were monitored. At least 23 items in assay procedures were identified that varied between the laboratories, including procedures for washing, pipetting, incubation, finishing, and sample handing. In general, the inter- and intra-assay variation between the groups was generally below 10% for all three assays. We concluded that 17 international centers that use the same assays for Aβ42, Tau and pTau on a regular basis do not uniformly adhere to the procedures recommended by the manufacturer. For harmonization of intercenter results of these biomarkers standardization of protocols is highly needed.

Constructing and validating a questionnaire for an international comparative analysis of teachers' conceptions of biology, health and environment : the european project of research Biohead-Citizen

Clément, Pierre; Laurent, Charline; Carvalho, Graça Simões de
Fonte: European Science Education Research Association Publicador: European Science Education Research Association
Tipo: Conferência ou Objeto de Conferência
Publicado em 21/08/2007 ENG
Relevância na Pesquisa
45.68%
This workshop intends to discuss how a large international questionnaire should be constructed to be applied in several countries with different cultural background and languages. We will present and discuss the methodology used in our European research project Biohead-Citizen to analyse the conceptions of in-service and pre-service teachers in 18 countries concerning biological, health and environmental issues. We will work on some specific examples coming from this project. The several steps of the questionnaire construction – which will be the bases for the discussion in the workshop – are the following: - A clear definition of the goals of the research and of the theoretical background; - Gathering questions (in English) related to the goals, either tested in prior research or entirely new. Collective discussion on these questions; - Questionnaire translation (from English) in each country and, very important, validation of the translations, using procedures that we will present and test during the workshop; - Teachers' interviews to identify difficulties related to particular questions; - Questionnaire pilot test to analyse the reliability of each question (two tests on the same sample groups a month apart); - Application of statistical methods (MCA and PCA) for the selection of the most discriminating questions and the most pertinent ways to analyse data; - Improvement of the initial questionnaire to prepare the final questionnaire; - Definition of the sample groups and delineation of the precise context and way to apply the questionnaire; - Finally...

Transformar as práticas para conhecê-las: pesquisa-ação e profissionalização docente; Transforming the practices to know them: action research and teaching professionalization; Transformer les pratiques pour les connaître: recherche-action et professionnalisation enseignante

Monceau, Gilles
Fonte: Universidade de São Paulo. Faculdade de Educação Publicador: Universidade de São Paulo. Faculdade de Educação
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 01/12/2005 POR; FRA
Relevância na Pesquisa
45.71%
A pesquisa-ação designa, na instituição científica, um tipo de conduta de pesquisa que possui suas especificidades. No entanto, como mostram as diferentes histórias da pesquisa-ação, o próprio termo tem conhecido períodos de maior ou menor notoriedade e os procedimentos que ele tem qualificado conheceram também evoluções notáveis. Hoje em dia, pesquisa-ação e pesquisa-intervenção são o mais das vezes apresentadas como semelhantes e até mesmo confundidas. Na esfera do ensino, a pesquisa-ação está ao mesmo tempo muito presente nos dispositivos de formação, de renovação e até mesmo de gestão, mas é muito pouco considerada como procedimento de pesquisa. Neste artigo, examina-se a maneira pela qual a pesquisa-ação interfere com esse objeto de pesquisa constituído pelas práticas docentes. Indago, particularmente, o fato de que o modelo da pesquisa-ação (que mobiliza uma dimensão coletiva) sofra a concorrência, no processo de profissionalização do ensino, do modelo do prático reflexivo (mais apoiado numa dimensão individual). Se existe uma tradição da pesquisa-ação e se as características desse procedimento continuam a influenciar a pesquisa em educação, isso se produz hoje em dia em um campo de pesquisa em vias de redefinição que inclui as pesquisas socioclínicas e os trabalhos daqueles que se autodenominam práticos-pesquisadores. As transformações que uma pesquisa pode gerar em dado espaço não esgotam seus objetivos...

Acute effects of trauma-focused research procedures on participant safety and distress

Brown, VM; Strauss, JL; LaBar, KS; Gold, AL; McCarthy, G; Morey, RA
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Artigo de Revista Científica Formato: 154 - 158
Publicado em 30/01/2014
Relevância na Pesquisa
45.79%
The ethical conduct of research on posttraumatic stress disorder (PTSD) requires assessing the risks to study participants. Some previous findings suggest that patients with PTSD report higher distress compared to non-PTSD participants after trauma-focused research. However, the impact of study participation on participant risk, such as suicidal/homicidal ideation and increased desire to use drugs or alcohol, has not been adequately investigated. Furthermore, systematic evaluation of distress using pre- and post-study assessments, and the effects of study procedures involving exposure to aversive stimuli, are lacking. Individuals with a history of PTSD (n=68) and trauma-exposed non-PTSD controls (n=68) responded to five questions about risk and distress before and after participating in research procedures including a PTSD diagnostic interview and a behavioral task with aversive stimuli consisting of mild electrical shock. The desire to use alcohol or drugs increased modestly with study participation among the subgroup (n=48) of participants with current PTSD. Participation in these research procedures was not associated with increased distress or participant risk, nor did study participation interact with lifetime PTSD diagnosis. These results suggest some increase in distress with active PTSD but a participant risk profile that supports a favorable risk-benefit ratio for conducting research in individuals with PTSD. © 2013.

Problems of Field Research: Techniques and Procedures of the Disaster Research Center in the 1960s

Quarantelli, E. L.
Fonte: Disaster Research Center Publicador: Disaster Research Center
Tipo: Outros Formato: 2476562 bytes; application/pdf
EN_US
Relevância na Pesquisa
45.56%
In August of 1963, we established the Disaster Research Center at Ohio State University. The basic purpose of the Center is to conduct research into disasters. We are not interested in the physical features of disasters, but primarily in their human and social aspects. We have several contracts: one with the Office of Civil Defense, which supports most of our field work, and another with the Office of Scientific Research of the Air force, which supports what we call the laboratory part of our research. Those were our initial contracts and are still our two basic contracts as of today. Essentially, they call for us to study organizational functioning under stress. That is, were are not interested in victims themselves; rather, our basic objective is to study organizations and their personnel, particularly those that get involved in solving the community problems engendered by disaster. This would include such groups as police and fire departments, civil defense, mass media, hospital, etc. We are not confined to them alone, although they were our initial focus and are still the major point of interest in our research.

Research in the Disaster Area: What is Being Done and What Should Be Done?

Quarantelli, E. L.
Fonte: Disaster Research Center Publicador: Disaster Research Center
Tipo: Outros Formato: 332630 bytes; application/pdf
EN_US
Relevância na Pesquisa
45.56%
Having been requested to address in my remarks, first, what interesting disaster research is being conducted worldwide and, second, what important disaster research has not yet been addressed, I will do so. However, it is my intention to do so by providing a larger context than just simply answering the two questions. This context involves stressing that what is needed is not simply more research, but different research, and this different research is to be achieved by the exercise of imagination and not by following in a rote fashion or mechanical procedures whether they be called the “scientific method” or something else.

Methodological Procedures of the DRC Field Team Devleloped Follwing the Indianapolis Coliseum Explosion, October 31, 1963

Drabek, Thomas E.
Fonte: Disaster Research Center Publicador: Disaster Research Center
Tipo: Outros Formato: 338078 bytes; application/pdf
EN_US
Relevância na Pesquisa
45.69%
This is a brief discussion of the methodological procedures devised by the DRC field team while engaged in the study of the Indianapolis Coliseum explosion. While not intended to be an exhaustive theoretical discussion on field work in disasters, this list of the procedures, innovated by the team as a result of the Indianapolis field experience, should prove of value to others who may in the future be faced with a similar problem.

The Disaster Research Center: Its History and Activities

Quarantelli, E. L.; Dynes, R. R.; Wenger, D. E.
Fonte: Disaster Research Center Publicador: Disaster Research Center
Tipo: Outros Formato: 956901 bytes; application/pdf
EN_US
Relevância na Pesquisa
45.56%
The Disaster Research Center (DRC) is frequently asked questions about its origin and history, its research activities and operations, its services and publications, its ongoing work, etc. This document attempts to answer the major questions typically asked. Part I primarily presents background material on the Center's research objectives,its field procedures and operations, its training and service functions, and its publication outputs and funding sources. Part II, where the last Annual Report of DRC is reproduced, gives a summary picture of the very recent activities of the Center. Part III consists of a brief statement on the current work of DRC.

Meta-synthesis: its meaning in the qualitative research; Meta-análise: seu significado para a pesquisa qualitativa

Bicudo, Maria Aparecida Viggiani
Fonte: MTM/PPGECT/CFM/UFSC Publicador: MTM/PPGECT/CFM/UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 29/07/2014 POR
Relevância na Pesquisa
45.55%
http://dx.doi.org/10.5007/1981-1322.2014v9nespp7This paper focuses on meta-synthesis or meta-analysis concepts as they are presented by different authors and the research procedures assumed by them in order to conduct a meta-synthesis research in a qualitative way.Besides, it presents the meta-synthesis conception assumed by this paper's author and the hermeneutical way she works on this qualitative research, with some examples of investigations she has already carried out along her researcher activities.; http://dx.doi.org/10.5007/1981-1322.2014v9nespp7Este artigo tem como foco o tema metanálise, também denominada metassíntese e meta-análise. Evidencia a compreensão que diferentes autores expõem sobre esse conceito. Apresenta procedimentos em metanálise, assumidos sob o enfoque da pesquisa qualitativa. Traz a compreensão da autora sobre metanálise e os procedimentos de que se vale para conduzir investigações nessa modalidade, quais sejam, os hermenêuticos. Apresenta pesquisas, efetuadas desse modo, como exemplo.

Research governance and ethics for adult social care research: procedures, practices and challenges

Woolham, John
Fonte: NIHR School for Social Care Research Publicador: NIHR School for Social Care Research
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em //2011 EN; EN
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45.55%
The introduction of the Research Governance Framework for Health and Social Care by the Department of Health in 2001 extended the reach of research governance from the NHS, where reviewing arrangements were already well established, into universities and local authorities, who were requested in the guidance to introduce arrangements to ensure appropriate levels of ethical and methodological review. This paper describes the different structures and processes used by the NHS, universities and local authorities to meet the expectations of the Department of Health, and offers a critical analysis of some of the consequences – both problems and opportunities – that have resulted.