3,995 research outputs found
Auditor judgment in the Fourth Industrial Revolution
No full textDiscourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them. Drawing on 44 in-depth interviews with auditors, regulators, and emergent artificial intelligence software providers, we question the prevailing narrative around technological change in auditing which suggests that ostensibly simple, low-level technical tasks are areas where little judgment is at play and thus are ripe for automation. We show that significant elements of deliberation, sensemaking, and reflexivity, arguably critical for the socialization of early career auditors into the profession, may be lost when automating areas of work perceived as low value, leading us to question what it means to apply judgment in auditing. Conversely, higher-level aspects of the audit process may be assisted by technology and augmented in different ways, yet new technological structures generate new areas of indeterminacy that pose new and yet unresolved demands on auditors' judgment. Overall, the paper shows how auditor habits are changing and highlights the risks posed by new technologies to the acquisition of practical knowledge by auditors
Molecular-dynamics study of surface relaxation, stress, and disordering of Pb(110)
No full text10.1103/PhysRevB.50.17507Physical Review B502317507-1751
Adaptations to sea level change and transitions to agriculture at Khao Toh Chong rockshelter, Peninsular Thailand
No full textPublished in:
Marwick, B., Van Vlack, H.G., Conrad, C., Shoocongdej, R., Thongcharoenchaikit, C., Kwak, S. 2016 Adaptations to sea level change and transitions to agriculture at Khao Toh Chong rockshelter, Peninsular Thailand, _Journal of Archaeological Science
Adaptations to sea level change and transitions to agriculture at Khao Toh Chong rockshelter, Peninsular Thailand
No full textPublished in:
Marwick, B., Van Vlack, H.G., Conrad, C., Shoocongdej, R., Thongcharoenchaikit, C., Kwak, S. 2016 Adaptations to sea level change and transitions to agriculture at Khao Toh Chong rockshelter, Peninsular Thailand, _Journal of Archaeological Science
Chaotic self-sustaining turbulent-laminar interface in two-dimensional channel flow
No full textAnother type of self-sustainable coherent structures is found in a two-dimensional channel flow. It is embedded in a turbulent-laminar interface, so it utilizes the inhomogeneity to keep alive. Its spatio-temporally chaotic behavior and sustaining mechanism are investigated using the filtered simulation. This is an example of inhomogeneity induced coherent structures, which will be necessary to understand the spatio-temporal intermittency in three-dimensional turbulent systems
Arthroscopic evaluation and treatment by tendon interpositional arthroplasty of first carpometacarpal joint arthritis
No full textBasal joint arthritis of the thumb is usually seen in females beginning from the fourth and fifth decades. In the last two decades, arthroscopic techniques have brought new chances of diagnosis and treatment for this condition. In this paper, the authors describe the indications and their experience concerning arthroscopic hemitrapezectomy and tendon interposition using the palmaris longus tendon. A series of 16 patients with a maximum follow-up of 12 months is analysed. All of the 16 patients were followed and assessed with grasp strength, pinch strength, DASH and MAYO evaluation score both pre- and post-operatively at 12 months follow-up. According to the MAYO score, there were six excellent results, six good, three fair and one poor. No complications occurred. According to our preliminary results, this procedure with the proper indications gives a valid option for the treatment of thumb carpometacarpal joint arthritis in stages I and II according to Eaton's classification
Pregnancy associated transient osteoporosis of the hip (PR-TOH): A non–obstetric indication to caesarean section. A case report with literature review
No full textPregnancy related transient osteoporosis of the hip (PR-TOH) is a rare condition that manifests with sudden pain located in the groin region, anterior thigh and buttocks. It is a benign and in the majority of cases self-limiting disease, related to bone marrow oedema. It occurs during the third trimester of pregnancy or less frequently during the post-partum period. Hip movements are usually restricted by pain and it often becomes a non-obstetric indication for Caesarean delivery. Here, we report a case of unilateral PR-TOH diagnosed by magnetic resonance imaging (MRI) and a literature review
Spatially-localized time dependent solutions including turbulence and their interactions in 2D Kolmogorov flow
No full textIn 2D Kolmogorov flow in small aspect ratio domains, spatially-localized solutions such as kink, traveling or time-dependent kink-antikink pars coexist. However, the conservation of the flow rate in the y direction strongly restrict combination of localized solutions and their positioning. We find that by adding a homogeneous flow U y their positioning is controlled and each of localized solutions including a spatially-localized chaos is isolated. Numerical results suggest that these isolated solutions can be elements constructing a whole flow
A numerical evaluation of the bounded degree sum-of-squares hierarchy of Lasserre, Toh, and Yang on the pooling problem
No full textThe bounded degree sum-of-squares (BSOS) hierarchy of Lasserre, Toh, and Yang [EURO J. Comput. Optim., 2015] constructs lower bounds for a general polynomial optimization problem with compact feasible set, by solving a sequence of semi-definite programming (SDP) problems. Lasserre, Toh, and Yang prove that these lower bounds converge to the optimal value of the original problem, under some assumptions. In this paper, we analyze the BSOS hierarchy and study its numerical performance on a specific class of bilinear programming problems, called pooling problems, that arise in the refinery and chemical process industries
Tractatio juris civilis de testatore testihus testamentariis incognito, ubi simul differentia inter testarnenturn peregrinantis et illius, quando quis in specie testandi caussa ad locum extraneum se confert.sistitur.
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