5,104 research outputs found
Autism spectrum disorder causes, mechanisms, and treatments: focus on neuronal synapses
No full textAutism spectrum disorder (ASD) is a group of developmental disabilities characterized by impairments in social interaction and communication and restricted and repetitive interests/behaviors. Advances in human genomics have identified a large number of genetic variations associated with ASD. These associations are being rapidly verified by a growing number of studies using a variety of approaches, including mouse genetics. These studies have also identified key mechanisms underlying the pathogenesis of ASD, many of which involve synaptic dysfunctions, and have investigated novel, mechanism-based therapeutic strategies. This review will try to integrate these three key aspects of ASD research: human genetics, animal models, and potential treatments. Continued efforts in this direction should ultimately reveal core mechanisms that account for a larger fraction of ASD cases and identify neural mechanisms associated with specific ASD symptoms, providing important clues to efficient ASD treatment.586311Nscopu
GIT1유전자 결손 형질전환 마우스 및 이를 이용한 약물 스크리닝 방법
No full textProvided is a method of using any mammal except humans, in particular, a mammal as an attention deficit hyperactivity disorder model, wherein genes of G protein-coupled receptor kinase interacting protein 1 (GIT1) as a neuronal synapse protein in the brain are knocked out from the mammal. In addition, disclosed is analysis of GIT1 knock-out mice in aspects of molecular biology, cellular biology, electrical biology and animal behavior and, more particularly, a screening method of novel drug, wherein excessive behavior as an attention deficit hyperactive disorder as well as recovery of theta wave in the frontal lobe are observed by administering a candidate material of the drug, thereby inducing recovery of the attention deficit hyperactivity disorder
Computer-Assisted Functions for Auditing XBRL-Related Documents
No full textThe increasing global adoption of XBRL and its potential to replace traditional formats for business reporting create a need for quality assurance for XBRL-tagged data. Although prior studies have addressed assurance issues on XBRL-related documents (i.e., instance documents and extension taxonomy) and related audit objectives, they primarily focus on the U.S. and, thus, may not be comprehensive enough for use in other countries. Furthermore, no prior literature discusses what and how computer-assisted audit functions can help auditors while they are performing assurance on XBRL-related documents. The main goal of this paper is to introduce computer-assisted audit functions that can be used by auditors to perform audit tasks to attain identified audit objectives. Based on professional guidelines and prior academic studies, this study introduces a set of audit objectives and related audit tasks that auditors might confront if they are asked to provide assurance on XBRL-related documents. The study then demonstrates a set of related computer-assisted audit functions for conducting the audit tasks and discuss how the identified audit objectives could be achieved using these functions.Peer reviewe
The SEC's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance
No full textXBRL (eXtensible Business Reporting Languag) was developed to provide users with an efficient and effective means of preparing and exchanging business reporting, and especially financial information over the Internet. After years of development, XBRL is now in the implementation stage, with many companies, governments, regulators, and stock exchanges around the world implementing or planning to adopt XBRL for electronic filing of financial reports and other business documents and filings. In this paper, we examine the XBRL-Related Documents furnished to the SEC’s XBRL Voluntary Filing Program VFP on EDGAR from its inception to December 31, 2007, and report findings from our observations and validation tests. We identify persistent and increasing quality control and assurance issues pertaining to the XBRL-Related Documents furnished under the VFP and discuss potential countermeasures needed to ensure that XBRL-Related Documents are reliable and gain user confidence and acceptance.Peer reviewe
Assurance on XBRL-Related Documents: The Case of United Technologies Corporation
No full textThe eXtensible Business Reporting Language (XBRL) was developed to provide financial information users with a standardized method to prepare, publish, and exchange business information in digital format. XBRL is being used around the world for financial reporting and government e-filings. Although there has been growing awareness about assurance issues related to the use of XBRL, current audit practices and standards fall short of providing the needed guidance for the provision of assurance on XBRL-Related Documents. In this paper, we report on a mock assurance engagement that we conducted on the XBRL-Related Documents of United Technologies Corporation's 10-Q for the third quarter of 2005 and repeated on its 10-Q for the third quarter of 2008 to identify the issues that companies and auditors might encounter if they are requested to provide assurance on XBRL-Related Documents. We describe the assurance framework applied in the mock assurance engagement, present the findings from the examination process, and discuss future research opportunities associated with XBRL documents assurance.Peer reviewe
Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)
No full textExtensible Assurance Reporting Language (XARL) was initially developed by Boritz and No (2003) to enable assurance providers to report on the integrity of Extensible business reporting language (XBRL) documents distributed over the Internet. Providing assurance on XBRL documents using XARL could help users and companies reduce the uncertainty about the integrity of those documents and provide users with trustworthy information that they could place warranted reliance upon. A limitation of the initial conception of XARL was its tight linkage with the XBRL document and the comparatively primitive approach to codifying the XARL taxonomy. In this paper, we have reconceptualized the idea of XARL as a stand-alone service for providing assurance on potentially any Extensible Markup Language-based information being shared over the Internet. While our illustrative application in this paper continues to be XBRL-coded financial information, the code that underlies this version of XARL is a significant revision of our earlier implementation of XARL, is compatible with the latest version of XBRL, and moves XARL into the web services arena.Peer reviewed"CAP Forum on E-Business.
A Gap in Perceived Importance of Privacy Policies between Individuals and Companies
No full textAlthough several studies have examined individuals’ privacy concerns and companies’ privacy policy disclosures, only a few studies examined whether customers’ privacy concerns are adequately addressed in companies’ privacy policy disclosures. This study investigates companies’ privacy policy statements and important privacy policies that individuals want to know. We examine the privacy policy statements of 136 companies from the U.S. and Canada and relate them to the results of a Web-based user survey of 210 respondents. Our findings reveal a difference in companies’ privacy policies between the U.S. and Canada and a gap between what privacy policies individuals value and what companies emphasize in their privacy policy statements.Peer reviewed.© 2009 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Paper presented at the 2009 World Congress on Privacy, Security and Trust and the Management of e-Business, 25-27 Aug. 2009, Saint John, New Brunswick, Canada
E-Commerce and Privacy: Exploring What We Know and Opportunities for Future Discovery
No full textElectronic commerce (e-commerce) has a built-in trade-off between the necessity of providing at least some personal information to consummate an online transaction and the risk of negative consequences from providing such information. This requirement and the increased sophistication of companies' personal information gathering have made e-commerce privacy a critical issue and have spawned a broad research literature that is reviewed in this paper. Key research issues and findings are organized, using a framework defined by four key stakeholder groups—companies, customers, privacy solution providers (PSPs), and governments—as well as the interactions among them. The review indicates that the published research on e-commerce privacy peaked in the early 2000s; thus, it has not addressed many of the technological advances and other relevant developments of the past decade. Potential research opportunities for researchers in Management Information Systems (MIS) and Accounting Information Systems (AIS) include: company privacy strategies, operations, disclosures, and compliance practices; customer privacy concerns arising from company practices such as Internet activity tracking, physical location tracking, personal information gathering by social networks, and information exchanges in cloud computing environments; privacy-enhancing technologies, controls, and assurance practices developed by PSPs; and privacy regulations relating to various industries, countries, and cultures. More use of experimental and archival research is encouraged.Peer reviewe
Internet Privacy in E-Commerce: Framework, Review, and Opportunities for Future Research
No full textIncreased Internet traffic and the sophistication of companies in tracking that traffic have made privacy a critical issue in electronic commerce (e-commerce). This has spawned a number of research works addressing Internet privacy from the perspectives of three main stakeholders - customers, companies and governments, as well as the interactions among them. The purpose of this paper is to analyze the extant studies and develop an understanding of the relationships among them. Accordingly, we review the research on Internet privacy in e-commerce that has been conducted in the fields of information systems, business, and marketing. We develop a framework for classifying the studies, review key findings, and identify opportunities for future research.© 2009 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Paper presented at the 41st Annual Hawaii International Congress on System Sciences, 7-10 Jan. 2008, Waikoloa, HI
XBRL Implementation: A Field Investigation to Identify Research Opportunities
No full textThe Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents.
This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic.Peer reviewe
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