2270 research outputs found
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Analysis of PCAOB\u27s Firm and Engagement Metrics Proposal
No full textIn 2024, the Public Company Accounting Oversight Board (PCAOB) created a proposal that would require audit firms to disclose specific metrics on a firm- and engagement-level. The passing of this proposal would create significant challenges for accounting firms since they would need to aggregate data they hadn’t previously collected. Auditors during busy season are known to work upwards of sixty to seventy hours, so the idea of adding more work was not welcomed by the accountants and firms who provided feedback on the initial proposal. The goal of my project is to analyze this proposal, highlight some of the noteworthy metrics, and discuss how this would impact auditors and accounting firms.
However, the PCAOB has since withdrawn its request for approval by the Securities and Exchange Commission since I originally proposed this project. The goal for my project will remain the same with the perspective shifting to what would have happened if this proposal was accepted. The purpose of the new metrics was to benefit investors and the board of directors, providing them with more data to make informed decisions with and a greater level of transparency. There was concern expressed that these metrics would confuse investors and that they would have comparability issues across firms leading to misguided decisions by investors. In addition to my presentation, I plan to create two infographics: one highlighting and explaining metrics that would be most useful for the common investor and one doing the same for a member on the board of directors
Robot Cross Reference for Wauseon Machine
No full textMy capstone project is a collaboration with an external client called Wauseon Machine. Wauseon specializes in creating automation solutions, machining, fabrication, and tube forming technologies. The focus of the capstone project is to design a mobile robotic palletizing solution for Wauseon to present at the trade show Automate. My capstone enhancement is a continuation of a project that Wauseon has started, but not had time to finish. I will be working on a robot cross reference and comparison matrix. The goal of this project is to give Wauseon\u27s engineers a way to easily compare costs, specifications, software, and other features of the industrial robot portfolios of various manufacturers. This will aid in the decision making of Wauseon\u27s engineers when picking robots for specific applications for their clients\u27 projects. The deliverables of the project will be in the form of PowerPoint and Excel documents
Applying a Multi-Level Structure to High-Precision Priority Encoders
No full textPriority encoders are a traditionally expensive hardware component, particularly at high input precisions (above 1024 bits). Due to this cost, they are often avoided, but could be leveraged to improve the performance of or provide an alternative method for various operations and algorithms, such as high-precision integer arithmetic. In this work, we introduce a generalized method for constructing high-precision priority encoders by dividing them into multiple levels. This builds upon our previous work which introduced the idea of the two-level priority encoder. We extend this concept to three levels using two different techniques (cascading and composition) and comment on further generalization. We analyze hardware delay and complexity as a function of input precision for both FPGA and ASIC implementation technologies, and compare the proposed implementation to existing methods. Our results show that the two-level priority encoder reduces complexity by about half, with a corresponding increase in delay. This highlights a key complexity-delay tradeoff. Additional levels introduce incremental improvements, but add overhead and have diminishing returns. Thus, each configuration is best for a particular range of input precisions, so we provide a set of implementation recommendations based on input precision and implementation technology
Cognitive Function and Cardio-Pulmonary Responses Following One Night Sleep Deprivation Among College-Age Students
Get PDFThe relationship between sleep and quality of life has been extensively studied. Previous research suggests that even one night of sleep deprivation negatively impacts cognitive ability and stress levels. In this study, physiological stress markers—heart rate (bpm), blood pressure (systolic, diastolic, mean arterial pressure), respiratory rate (rpm), and oxygen saturation (%)—were measured while participants rested. Cognitive function was assessed using the Stroop color test. Twenty five healthy college students (ages 18-23, male and female) were grouped based on sleep duration (0-4, 4-6, and 7-9 hours), each group consisting of male and females. It was hypothesized that shorter sleep durations would lower cognitive performance and increase stress markers such as elevated blood pressure, heart rate, respiratory rate, and lower oxygen saturation. ANOVA revealed that cognitive function (Stroop test accuracy / unit time) nor cardio-pulmonary responses (HR [bpm], MAP[mm Hg], SP [mm Hg], DP [mm Hg], RR [bpm], spO2 saturation[unit]) did not differ significantly between groups based on the duration of sleep (0-4, 5-6, 7-9 hour groups). The results indicated that sleep-deprived participants compared to their average sleep hours, had higher systolic blood pressure (p=.034) and males had elevated heart rate (p=.025), while sleep-deprived females showed elevated systolic blood pressure (p=.03) and mean arterial pressure (p=.04). Although there were significant increases in stress markers among those who slept less than their average, no significant decline in cognitive function was observed. This suggests that while acute sleep deprivation can increase stress levels, it may not significantly affect cognitive performance in the short term
Role of Chloride intracellular channels (CLICs) in the regulation of cardiac function
No full textChloride intracellular channels (CLICs) are members of a unique class of chloride channels localized in the intracellular organelles. There have been six mammalian homologues of CLIC (CLIC1-6) discovered, with two of them (CLIC4 and 5) being localized in the mitochondria. Drosophila melanogaster have one homologue, DmCLIC, which is also localized to the mitochondria. Due to the central role of mitochondria in cardiac function and CLIC localization in the mitochondria, we investigated the role of CLIC in regulating cardiac function. To study the role of CLIC, a loss of function Drosophila mutant (CLIC109) was used. We observed that CLIC mutant animals show reduced cardiac function and accumulate increased lipid droplet content. To study if CLICs regulated cardiac function via nutrient metabolism, we raised flies in media with high fat or high sugar content and studied their cardiac function using Optical Coherence Tomography. Compared to wild-type flies, the CLIC109 mutants demonstrated an increased incidence of arrhythmia and variable cardiac function. Our current studies are focused on measuring the levels of signaling proteins in the mutant flies in order to determine the mechanism by which CLICs regulate cardiac function
Validity of OpenCap to Identify Marker Locations on the Lower Limb
No full textMarkerless motion capture provides an accessible, cost-effective, and efficient alternative for assessing biomechanics, and can broaden accessibility to those previously constrained by the high cost and equipment requirements of marker-based technologies. While previous research has primarily focused on joint angle and relative motion validation using OpenCap, this study aims to assess the system’s accuracy in identifying lower-limb marker locations. Knee and ankle position data were captured simultaneously using a three-dimensional motion capture system and OpenCap during a squat and a walk. Results were compared visually, and RMS error was calculated. OpenCap performed well during the squat, but issues arose during the walking trial. Based on the results, OpenCap is well suited for “stationary” tasks near its origin but may not be suitable for tasks such as gait without further data corrections
Strategies to prevent pressure injuries
No full textProblem: Hospital acquired pressure injuries negatively impact patients and health systems. Position changes for immobile patients can reduce the risk for pressure injury, but healthcare staff do not consistently provide the intervention.
Aims/Purpose: The aim of this study is to explore the benefits of implementing a system to remind nurses and nurse assistants to turn patients to prevent the development of pressure injuries.
Methods/Evaluation: This proposal will collect a pre/post survey of staff perception of the effectiveness of a new patient turn reminder system and will compare incidence of hospital acquired pressure injury pre- and post-intervention. Staff will be educated on the new turn reminder system prior to use. Compliance of staff will be monitored and recorded.
Conclusion: Implementation of a structured turning system may lead to reduced pressure injuries and lowers the associated costs which allows a practical solution for institutions. The studies analyzed show the critical importance of education for pressure injury prevention with highlights in both financial impact and patients outcomes
The Impact of Implementing a VAP Bundle on Ventilated Patients
No full textProblem: Ventilator-associated pneumonia (VAP) is a serious nosocomial infection that affects patients who are on a mechanical ventilator to support their airway system. There are measures in place to prevent the occurrence of VAP but they are not always utilized effectively or consistently, resulting in increased incidences of VAP.
Purpose: The purpose of this research is to investigate whether using the VAP bundle consistently on ventilated patients in the ICU decreases the occurrence of VAP. This research will also explore how to establish consistency with the implementation of the VAP bundle and evaluate the nurses’ knowledge of the bundle.
Methods: For this research, a pre- and post-intervention design that will be used examine the effects of nurse education and implementation of the VAP bundle on adult ventilated patients in the ICU. Nurses will be educated on the elements of the VAP bundle. After education, nurses will apply this knowledge to patient care. To measure outcomes, VAP occurrences before and after education will be analyzed and compared. Documentation will be used to monitor the compliance of each bundle element on mechanically ventilated patients.
Conclusion: This research is important because it will help to decrease the morbidity and mortality of contracting VAP while on a mechanical ventilator. Implementing a VAP bundle has been shown to prevent infection, improve patient outcomes, and decrease costs for healthcare systems. Healthcare systems should use the VAP bundle on all ventilated patients
Stethoscope Hygiene and its Relationship to Healthcare Acquired Infections
No full textAbstract
Problem: Healthcare Acquired Infections (HAIs) are an increasingly prevalent issue in healthcare. While hand hygiene is the most effective method to prevent HAIs, stethoscope hygiene may be an underutilized practice that can further prevent HAIs.
Purpose: The purpose of the research proposal is to determine if patients are more at risk of acquiring a HAI from improperly sanitized stethoscopes in comparison to stethoscopes that are cleaned in accordance with best practice methods while being treated in a hospital.
Methods: This proposal is a mixed-methods study. A 30 minute educational seminar on the importance of stethoscope hygiene and evidence-based hygiene practices will be provided to RNs on 3 separate inpatient hospital units. Participants’ Self-Evaluation of Stethoscope Hygiene survey results and incidence of HAIs will be compared pre-education and three-months post education.
Conclusion: Stethoscope hygiene is an underutilized practice to prevent the spread of Healthcare of HAIs. The outcome of this study is expected to be that the patients of nurses who commit to better stethoscope hygiene will have a decreased rate of HAIs. This is important due to the financial cost of HAIs on the healthcare syste
The Effects of Overstimulating Audio-Visual Media on Literacy Performance in Early Childhood
No full textWith a recent spike in technology as a form of entertainment, the effects of too much screen time are unknown. This is especially true when evaluating the potential risk overexposure to digital media could have on the developing brain. As third grade is the time in which children begin to make the transition from learning to read to reading to learn, this age is a hallmark for grasping a child’s literacy ability. This is primarily done by use of the English Language Arts portion of the Ohio State Test and a standardized way to measure literacy.
Given that parents now have a highly accessible and affordable means of keeping their child occupied at all times, the harm of being placed in front of a screen at a young age is still unknown. However, the brain of a child is highly plastic. This means that it can easily adapt to its environment, and selectively choose which pathways are important for which behaviors. Media exposure has already shown to alter how dopamine is released and synthesized in the brain, and this research proposal aims to identify the effects on neuronal communication in regards to linguistics.
It is hypothesized that there will be a negative relationship between amount of screen time and literacy score. This proposed study prompts a discussion about how the moderation of technology in the lives of young children may be a necessity to allow them to reach their full potential within an educational setting