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Examining the Role of Artificial Intelligence on Modern Auditing Techniques
No full textAs technology has gradually played a greater role in auditing, many Big 4 and large accounting firms are using artificial intelligence as a tool to conduct more efficient audits – both internally and externally. This research paper aims to identify and analyze Artificial Intelligence (AI)\u27s impact on modern audits performed. The paper identifies the current Audit technologies and weighs the advantages of such tools in Auditing, examines the impact of AI on employees and the firm, and lastly explores the governance, regulatory and ethical challenges experienced in Auditing due to AI. Despite the advantages of AI, there are many changes that have occurred in the Audit process over the past few years. While audit processes are being upgraded, the level of competency of an Auditor is also being tested, as many changes and implications are being added to Auditor\u27s qualifications. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practice solutions
Effect of Borrelia Burgdorferi on the Amyloid-Beta and Phospho-Tau markers and Oxidative Stress Response of Neuroblastoma Cells
No full textIn Alzheimer\u27s disease (AD), the neurons are injured and mostly subjected to death throughout the brain, interconnections between neural networks may detach, and several regions of the brain begin to shrink in size. Amyloid-Beta (Aβ) and phospho-tau (p-Tau) are considered as main hallmarks of AD. Lyme-causing bacteria Borrelia burgdorferi can invade central nervous system resulting in neurological disorders. To evaluate how B. burgdorferi bacteria can contribute to the development and/or progress of AD, protein expression of Amyloid-Beta aggregates and p-Tau protein tangles were assessed before and after infection with B. burgdorferi in BE2C and Kelly neuroblastoma cell lines. To assess the sensitivity of these cell lines, they were subjected to the oxidative-stress effect of Menadione, which is a DNA-damaging agent and bacterial infection. Flow cytometry was performed for quantitative analysis of apoptotic cells before and after treatment. Results of this study shows significant increase in the expression of Amyloid-Beta and p-Tau proteins after infection of cell lines with Borrelia burgdorferi. A significant increase was observed in the apoptotic percentage of menadione-treated cell lines. Furthermore, infected cell lines were having elevated levels of apoptosis compared to non-infected cells. Henceforth, this study helps us understand better the correlation of the downstream effect of B. burgdorferi chronic infection along with oxidative stress, and contribute to understanding of the development and or progress of AD
Structural Dependence of the Thermal Stability of Aminium Salts with Dicarboxylic Acids
No full textThis proposed research project will investigate the thermal decomposition profiles and mechanisms of aminium dicarboxylates, the salts from the neutralization reactions between amines and dicarboxylic acids. Information on this research is currently missing from literature and will contribute to our knowledge on ambient amines and their transformation in the atmosphere.
Amines can be found in various forms in the environment. They are differentiated by the functional groups that replace one or more of the hydrogens from ammonia (NH3). One amine that will be studied is methylamine. Methylamine is the simplest amine: It has a methyl group (- CH3) that is the replacement of one of the hydrogens of ammonia. Dimethylamine is the second amine being studied, which has two methyl groups that replace two of the hydrogens of ammonia. Lastly, trimethylamine is the third amine being studied, which contains three methyl groups that replace all three hydrogens of ammonia.
One class of carboxylic acids is polyacids which are defined as acid molecules containing more than one carboxyl group on them. Since each carboxyl group can react with one amine molecule, polyacids can react with more than one amine. By controlling the amount of a polyacid and an amine added to a reaction system, fully or partially neutralized aminium carboxylates can be synthesized. Different numbers of hydrogens of a carboxylic acid can react with an amine and the thermal properties of the partially and fully neutralized carboxylates could differ as well. For example, the dibasic product has the potential to have more hydrogen bonding that makes the thermal profile different from the monobasic one.
This research project used oxalic acid as a polyacid to react with the amines mentioned above. Oxalic acid is a polyacid because it is a dicarboxylic acid, which means there are two carboxyl groups in its structure. Two other dicarboxylic acids, succinic acid and adipic acid, will 4 also be used to react with the different amines. The thermal properties of various aminium salts were analyzed and compared to each other. Based on the preliminary results in this project, several conclusions were made. Amine oxalates seem to be as thermally stable as ammonium oxalates in the particle phase in the ambient environment. There seems to be no dependency on intermolecular forces for the stability of methylamine acids. Intermolecular forces (dipole-dipole attraction) can be the major contribution to the stability of dimethylamine acids. There are different decomposition mechanisms between the fully neutralized salts and partially neutralized hydrogen salts. The aqueous phase of dimethylamine adipate sample was a supersaturated aqueous solution of dimethylamine adipate with a solid precipitation
The Trilemma of 2020: Understanding Higher Education’s Fall 2020 Reopening Decision Amidst the COVID Crisis
Get PDFIn the summer of 2020, as the COVID-19 pandemic continued to spread around the world, institutions of higher education were faced with three options in terms of their teaching modality for fall 2020: resume in-person education, switch to online delivery, or adopt a hybrid approach. This observational research study aims to tease out the variables that explain the decisions announced in summer 2020 by various colleges and universities in the United States for their planned instruction for fall 2020. We propose and test eight hypotheses related to the decision. The study found statistical confirmation that universities with higher financial stability and/or prestige tended to select the online delivery option, while lower financial stability/prestige showed a preference to stay with in-person delivery. We also found public institutions were more likely to go online than private ones. Additionally, we found statistical support for our hypotheses that universities located in Republican leaning states and also those with a religious affiliation would prefer the in-person modality. The results also confirmed our hypothesis that universities offering a higher percentage of humanities degrees would have a greater probability of choosing the in-person modality. Interestingly, we did not find statistical support for our hypothesis that the level of COVID spread in the geographical area of a university’s location would affect its decision
Perceptions of Exclusionary Discipline: A Comparative Analysis of Students, Teachers, and School Resources Officers
No full textThe United States imprisons 440 people age 18 and older for every 100,000 people of the same age (Bronson & Carson, 2019). By addressing a child’s introduction to the justice system and reducing this number, the number of adults in the criminal justice system will in turn reduce (Cooper & Klein, 2018). The school to prison pipeline and zero tolerance policies further the criminalization of children by way of exclusionary discipline. Some previous research found relationships between exclusion and dropping out of school, contact with the justice system, future criminal offending, and commission of more serious crimes. (Pesta, 2018; Wolf and Kupchick, 2016; Harris, 2018; Forsyth et al, 2014). The current study aimed to investigate perceptions of and experiences with exclusionary discipline. The three groups of study were students, teachers and administrators, and school resource officers (SROs). A screener survey identified potential participants, and interviews were conducted based on established selection criteria. The analyses were conducted both within group and across group. There were seven themes identified across all three study groups and they are as follows: change behavior, school safety, reporting exclusionary numbers, educational deficit, education, totality of circumstances, and teachers escalate. The SRO group and student group did not share any themes aside from the seven found across all groups. By understanding these themes, as well as the absence of themes, the use of exclusionary discipline can be adjusted to meet the view of those in the educational environment, who are most affected by exclusion
Exploring the Impact of Tariffs on the U.S. Economy, FDI and Trade: Lessons from China
No full textChina\u27s economy has exploded in the last half century and has become a significant global competitor with the United States. In 2018, tensions rose when the United States accused China of stealing intellectual property, unfair trade practices and being a currency manipulator. This resulted in a multi-year trade war and continuing trade deficit between the two countries. This research paper is intended to focus primarily on the relationship between the United States and China regarding the recent impact tariffs have had on trade and foreign direct investment, with particular emphasis on recent economic impact to both countries, as well as political and humanitarian considerations. This paper will explore the trade war and impact it had on both the United States and China. The conclusions, recommendations and implications reached in this study are generalizable and appropriate for use in developing best practice solutions
Another Brick in the Wall: An Exploratory Analysis of Digital Forensics Programs in the United States
Get PDFWe present a comprehensive review of digital forensics programs offered by universities across the United States (U.S.). While numerous studies on digital forensics standards and curriculum exist, few, if any, have examined digital forensics courses offered across the nation. Since digital forensics courses vary from university to university, online course catalogs for academic institutions were evaluated to curate a dataset. Universities were selected based on online searches, similar to those that would be made by prospective students. Ninety-seven (n = 97) degree programs in the U.S. were evaluated. Overall, results showed that advanced technical courses are missing from curricula. We conclude that most degree programs evaluated offer legal/cyber law & ethics, investigative processes, and lab & forensic operations courses. The courses offered the least were memory forensics, Internet of Things (IoT) forensics, and program & software forensics. The data shows that some universities with the Forensic Science Education Programs Accreditation Commission (FEPAC) accreditation are lacking instruction in timely digital forensics topics such as memory forensics (0%), hardware security (0%), program & software forensics (0%), and ethical hacking (0%). Investigative processes (100%), network forensics (100%), lab & forensic operations (100%), and a senior design/capstone project (100%) are offered at all FEPAC accredited universities in digital forensics and digital evidence. Undergraduate degree programs with the National Centers of Digital Forensics Academic Excellence (CDFAE) designation had over a 50% offering rate for 11 out of the 22 courses we evaluated. However, memory forensics (0%) and IoT forensics (12.5%) were largely underrepresented. Our work provides an overview of the current state of digital forensics programs and discusses the importance of these courses to educate the next digital forensics workforce
The Effects of Drift Macroalgae on Macrobenthic Community Structure in New Haven Harbor
No full textSeasonal macroalgal mats caused by eutrophication may modify environmental conditions potentially causing negative or positive effects on species depending on their spatial extent and temporal duration. The western portion of New Haven Harbor is experiencing extensive and seasonally abundant drift macroalgae. This thesis focused on examining the effects of macroalgal mats (mostly Ulva spp.) on infaunal community structure in New Haven Harbor, Connecticut. Instances of algal mats occurring at low amounts and for a short period of time can be beneficial to the macrobenthic community, but when algal growth is extensive and persistent, infaunal community structure may suffer reductions in species richness, abundance, and biomass. Sediment and algae samples were collected over the course of a year, from October 2011 to October 2012 at five different study areas based on previous studied extents of algal cover. Algae was present at all sites at some point during the study, with inshore areas extensively covered and more open harbor areas with low coverage. Benthic community characteristics differed and exhibited greater variation among samples where algal mats present versus areas with less or no algal cover. Total abundance and diversity were lower in the presence of algae, and rebounded in the fall. Areas with higher concentrations of algae appeared to have more variable community structure during the peak algal growth time than areas with low or no algae. Complex interactions among the seasonality of algal growth and infaunal community structure appear to at play and continuing to monitor macroalgal blooms and their impacts on the benthic community would provide insight into the ecological health of New Haven Harbo
Exchange Rate Pass-Through into Japanese Import Prices: Evidence at Both Bilateral and Product Levels
Get PDFThis study investigates the degree of the exchange rate pass-through to Japanese bilateral import prices at the product level for major Japan\u27s trading partners (US, EU, and Asian NIEs) for a period (1998:1-2010:12) dubbed as Japan\u27s lost decade and marked by a gradual the exchange rate appreciation against the US dollar. By considering both country and product dimensions in a unified framework, this study makes one of the first attempts to analyze the responsiveness of Japanese import prices to exchange rate movement. The empirical analysis suggests a declining exchange rate pass-through to Japanese import prices at the bilateral level in some product categories but increasing in others. However, we find no evidence of the changes in exchange rate pass-through for manufacturing, machinery, and overall product level for each of these partners. Our finding sheds light on the recent decline in exchange rate pass-through to Japanese multilateral import prices and helps calibrate its trade relationship with its partner countries
Analyzing the Effects of Lyme Disease Causing Bacteria, B. burgdorferi Infection on Cancer Associated Gene Expression in Neuroblastoma Cells
No full textLyme Disease affects around 300 thousand Americans every year. It is mainly caused by the bacterial spirochete B. burgdorferi. Lyme Disease is not only a prominent health risk in itself, but it is also associated with various aggressive forms of cancer. Studies have shown that mice which are injected with live strains of B. burgdorferi develop cancers of the lymphatic system. However, there is still not much research done on Lyme Disease and its association with other cancers such as neuroblastoma. This study focuses on the possible connection between B. burgdorferi infection and the development of neuroblastoma cancer by analyzing the expression of cancer associated DNA repair genes, AID, MGMT, and MLH1 in HEK293 and BE2C cells. Gene expression is measured in this study by quantitative polymerase chain reaction. The results of this study suggest that the expression of AID, MGMT, and MLH1 all increase in infected BE2C cells. However, the expression of these genes vary in infected HEK293 cells. The findings of this study imply that B. burgdorferi infection induces mutations in BE2C neuroblastoma cells, which may lead to altered cell division and tumor growt