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MACHINE LEARNING-ENHANCED TEXT ANALYTICS FOR EFFICIENT AUDIT DOCUMENTATION REVIEW
Get PDFAudit documentation review represents a critical yet time-intensive component of financial auditing processes, requiring extensive manual analysis of textual evidence, supporting documents, and work papers. Traditional audit documentation review methods rely heavily on manual examination and keyword-based searches, leading to inconsistent coverage, potential oversight of critical issues, and significant resource allocation challenges.
This study proposes a machine learning-enhanced text analytics framework designed to automate and improve the efficiency of audit documentation review processes. The framework integrates Natural Language Processing (NLP) techniques with supervised learning algorithms to automatically classify, prioritize, and extract relevant information from audit documentation. Advanced text mining capabilities enable the identification of risk indicators, compliance issues, and anomalous patterns within large volumes of textual audit evidence.
Experimental validation using real-world audit documentation datasets demonstrates that the proposed framework achieves 91.4% accuracy in document classification and reduces manual review time by 68%. The system successfully identifies high-risk documentation requiring detailed examination while automating the processing of routine audit materials. Implementation results show significant improvements in audit efficiency, consistency, and coverage, supporting enhanced audit quality and regulatory compliance
Development of a Re-usable and Disposable Sensor for the Rapid Determination of Human Chorionic Gonadotrophin (hCG) Biomarker
Get PDFHerein we have developed a previously undescribed electrochemical nanoMIP-based sensor for the sensitive, re-usable and accurate determination of human chorionic gonadotrophin (hCG). Using a proprietary rapid and scalable method, hCG-selective polyacrylamide nanoMIP particles were produced within 2hrs at high yields of 11 mg per 1 mL reaction batch upon hCG modified magnetic nanoparticles (MNPs@CHO@hCG). The MNPs were re-usable for 5 sequential cycles of nanoMIP production. The nanoMIPs were integrated with gold screen printed electrodes by electropolymerisation within an electrochemically grown polyacrylamide layer. The ensuing hcG sensor was interrogated using cyclic voltammetry and electrochemical impedance spectroscopy. Both electrochemical modes were shown to be suitable for determining the selective binding of biomarker. The sensor was also tested using a non-target protein (SARS-CoV2 nucleocapsid protein) and was shown to be 20x more selective for target hCG compared with non-target. The linear range was shown to be 1.5 to 384 mIU with a LOD of 3 mIU and saturation occurring beyond 1000 mIU. We also electrochemically determined the equilibrium dissociation constant with EIS to be 1.4 x 10-10 M which is on a par with monoclonal antibodies produced for hCG. Sensor re-usability studies demonstrated that the same sensor once regenerated after sodium dodecyl sulphate/acetic acid treatment, could be used for 3 subsequent measurements. We present an effective method that can me used for both pregnancy testing and testicular cancer monitoring
Rape is routinely used as a tool of war, however even in peacetime Military Service Police inadequately report and investigate sexual offences committed by army personnel
No full textSOCIALISATION INTO PHYSICAL EDUCATION TEACHING: EXPLORING HOW HIGH SCHOOL PUPILS’ EXPERIENCE OF ACCULTURATION IS SHAPING THEIR FUTURE TEACHER IDENTITIES AND TEACHING ORIENTATIONS
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Impact of COVID-19 infection on physical performance of soccer players: a systematic review
No full textThis review sought to identify the impact of COVID-19 infection on the physical performance parameters of soccer players. The systematic review was conducted based on the PRISMA guidelines. The following databases were searched up to the end of October 2024: MEDLINE, Scopus, Mendeley, SPORTDiscus, and Google Scholar. Studies conducted on professional and semi-professional adult male soccer players were considered. For a study to be included, it had to report at least one outcome measure both before and after COVID-19 infection. At the end of the screening procedure, a total of 11 studies met the inclusion criteria. The reviewed studies on V̇O2 max showed mixed results. One study reported a significant (p<0.01) decrease 60 days post-infection, while others found no change or even an increase 1-year post-pandemic. Pulmonary function assessment revealed a significant (p<0.01) increase in respiratory work, whereas one study found no significant changes at rest. GPS (Global Positioning System) -based studies reported a significant (p<0.05) reduction in high-intensity accelerations, decelerations, and high-speed running post-COVID-19, while one study found no differences between infected and non-infected players. Strength, power, and anaerobic power showed no significant decline. These findings should be interpreted with caution due to the small sample sizes and limited number of studies
New Insights into Serbian Cave Bear (Ursus spelaeus) Diet and Ecology Using Bone Collagen δ13C and δ15N Analysis in the Context of European Cave Bear Extinction
No full textThe extinction of the cave bears (Ursus spelaeus) and the factors leading to their demise have been widely discussed. Environmental change, dietary inflexibility, human predation, and resource competition all potentially contributed to their decline. Determining the ecological and dietary behaviour of cave bears is crucial in contextualising their extinction. Here, bone collagen δ13C and δ15N evidence from the site of Šalitrena Pećina (Serbia), from a cave bear population dating to 40.2–37.9 kyr cal. BP is used to explore their dietary behaviour. Large ranges in δ13C and δ15N values suggest consumption of varied plants across an isotopically diverse landscape. Pan-European comparisons of cave bear δ13C and δ15N values are indicative of local adaptions to the landscape with flexibility in plant types consumed across different ecological zones. A mosaic pattern of extinction, influenced by habitat and environmental pressures associated with cooling conditions likely impacted on extinction of the species. Reflecting on the ecology of cave bears, can help to support conservation efforts for species under threat today. European brown bears (Ursus arctos), mirror past cave bear population distributions. Supporting habitat creation and connectivity between populations may help to minimise the impact of environmental change and anthropogenic activity on European brown bears
First polarization study of the M87 jet and active galactic nuclei at submillimeter wavelengths with ALMA
No full textWe investigated the polarization and Faraday properties of Messier 87 (M87) and seven other radio-loud active galactic nuclei (AGNs) at λ0.87 mm (345 GHz) using the Atacama Large Millimeter/submillimeter Array (ALMA). Our goal was to characterize the linear polarization (LP) fractions, measure Faraday rotation measures (RMs), and examine the magnetic field structures in the emission regions of these AGNs. We conducted full-polarization observations as part of the ALMA Band 7 very long baseline interferometry (VLBI) commissioning during the April 2021 Event Horizon Telescope (EHT) campaign. We analyzed the LP fractions and RMs to assess the nature of Faraday screens and magnetic fields in the submillimeter emission regions. We find LP fractions between 1% and 17% and RMs exceeding 10^5 which are 1–2 orders of magnitude higher than typically observed at longer wavelengths (λ>3 mm). This suggests denser Faraday screens or stronger magnetic fields. Additionally, we present the first submillimeter polarized images of the M87 jet and the observed AGNs, revealing RM gradients and sign reversals in the M87 jet indicative of a kiloparsec-scale helical magnetic field structure. Our results provide essential constraints for calibrating, analyzing, and interpreting VLBI data from the EHT at 345 GHz, representing a critical step toward submillimeter VLBI imaging
Recurrent disseminated Granuloma annulare eruption after SARS-CoV-2 vaccination
No full textGranuloma annulare is a benign granulomatous skin disorder with unclear aetiology, often triggered by immune responses to infections, medications, trauma or other stimuli. During the COVID-19 pandemic, numerous studies have documented a wide range of cutaneous reactions associated with the COVID-19 infection and vaccination (1)