Overall incidence of postoperative pulmonary complications was 16%. The incidence of postoperative pulmonary complications in the non-deep
breathing and coughing group was 14%, and the incidence of postoperative pulmonary complications in the deep breathing and
coughing group was 17%, (absolute risk reduction -3%, 95% C1 -22 to 19%). There was no significant difference between groups
in the incidence of fever, physiotherapist time, or the number of treatments. This study suggests that, in this clinical setting, the
addition of deep breathing and coughing exercises to a physiotherapist-directed program of early mobilisation does not significantly
reduce the incidence of clinically significant postoperative pulmonary complications in high risk open abdominal surgery subjects.