Abstract: This study aims to examine the determinant factors of audit quality by proposing the hypothesis that peer review effect the audit quality. In this study, the unit of analysis is the external auditor who has worked in Certified Public Accountant - CPA firm. The author takes the CPA Firm in Bandung, West Java, Indonesia. Empirical test results that peer review significantly affect to audit quality in public accounting firm in Bandung

• Publication Date: 12-Apr-2015
• DOI: 10.15224/978-1-63248-058-3-59
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Abstract: Designing the emergency medical services systems (EMS) are important in human societies, principally in urban areas where incidents occur at a high rate due to high population density. As such, the EMS managers face the task of searching for ways to improve the performance of the systems to respond to the requirements of patients taking into consideration the budget imposed by the state. This paper proposes an extension of the Dynamic Redeployment Coverage Location (DRCL) model to locate ambulances that are offering two types of services, i.e., Advance Life Support (ALS) and Basic Life Support (BLS) for two types of incoming calls (critical and non-critical). Apart from providing coverage for the non-critical calls, the BLS acts as a “backup” for the ALS in providing coverage to critical calls. The objective is to minimize the number of ambulances while meeting a predetermined level of coverage required.

• Publication Date: 12-Apr-2015
• DOI: 10.15224/978-1-63248-058-3-60
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