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A Federated Learning Framework with Blockchain-Based Auditable Participant Selection
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作者 Huang Zeng Mingtian Zhang +1 位作者 Tengfei Liu Anjia Yang 《Computers, Materials & Continua》 SCIE EI 2024年第6期5125-5142,共18页
Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accurac... Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning. 展开更多
关键词 Federated learning internet of things participant selection blockchain auditability PRIVACY
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Developing a GIS Audit Framework in the Context of Information Technology though a Reductive Model Approach 被引量:1
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作者 Fausta Mbura Njiru David N. Siriba Faith N. Karanja 《Journal of Geographic Information System》 2023年第2期196-222,共27页
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective... A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process. 展开更多
关键词 GIS audit Framework GIS Complexity Reductive Model GIS Monitoring and Evaluation audit Checklist
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Flow characteristics and hot workability of a typical low-alloy high-strength steel during multi-pass deformation 被引量:1
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作者 Mingjie Zhao Lihong Jiang +4 位作者 Changmin Li Liang Huang Chaoyuan Sun Jianjun Li Zhenghua Guo 《International Journal of Minerals,Metallurgy and Materials》 SCIE EI CAS CSCD 2024年第2期323-336,共14页
Heavy components of low-alloy high-strength(LAHS) steels are generally formed by multi-pass forging. It is necessary to explore the flow characteristics and hot workability of LAHS steels during the multi-pass forging... Heavy components of low-alloy high-strength(LAHS) steels are generally formed by multi-pass forging. It is necessary to explore the flow characteristics and hot workability of LAHS steels during the multi-pass forging process, which is beneficial to the formulation of actual processing parameters. In the study, the multi-pass hot compression experiments of a typical LAHS steel are carried out at a wide range of deformation temperatures and strain rates. It is found that the work hardening rate of the experimental material depends on deformation parameters and deformation passes, which is ascribed to the impacts of static and dynamic softening behaviors. A new model is established to describe the flow characteristics at various deformation passes. Compared to the classical Arrhenius model and modified Zerilli and Armstrong model, the newly proposed model shows higher prediction accuracy with a confidence level of 0.98565. Furthermore, the connection between power dissipation efficiency(PDE) and deformation parameters is revealed by analyzing the microstructures. The PDE cannot be utilized to reflect the efficiency of energy dissipation for microstructure evolution during the entire deformation process, but only to assess the efficiency of energy dissipation for microstructure evolution in a specific deformation parameter state.As a result, an integrated processing map is proposed to better study the hot workability of the LAHS steel, which considers the effects of instability factor(IF), PDE, and distribution and size of grains. The optimized processing parameters for the multi-pass deformation process are the deformation parameters of 1223–1318 K and 0.01–0.08 s^(-1). Complete dynamic recrystallization occurs within the optimized processing parameters with an average grain size of 18.36–42.3 μm. This study will guide the optimization of the forging process of heavy components. 展开更多
关键词 low-alloy high-strength steel work hardening rate constitutive model hot workability multi-pass deformation
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Assessment of Appropriateness of Diagnostic Lymph Node Tissue Collection from the Operating Theater and by Interventional Radiologist. A Clinical Audit
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作者 Kowthar Salman Hassan Divya Deodhar +1 位作者 Abdullah T. Al-Rawahi Mahmood H. Al Abri 《Advances in Infectious Diseases》 CAS 2024年第3期541-548,共8页
Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is... Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is not done according to certain standards. We conducted this study to assess the route of lymph node samples from requests to reaching the laboratories. Methods: We conducted an audit over a period from 4th June until 10th Aug 2023. Data for all the procedures performed over this period on lymph node samples (was entered into and analysed using Excel. Results: A total of eighteen samples for sixteen patients were obtained during this period. Median age of the patients was 34 years (19 - 73) with a M:F ratio of 5:11. Among the IR samples, nine samples were from the neck, three from inguinal area and one from axilla. Seven samples (53.8%) were tru-cut biopsies, six samples (46.15%) were FNA. All samples were sent to the pathology laboratory fixed in formalin. Samples for TB were sent only for five cases (31.25%) and for only two cases (12.5%) were samples sent for bacterial culture. For the OR samples, none were sent for either bacterial culture or TB. Overall, eight patients (50%) were not investigated for any infectious etiologies like brucella, toxoplasmosis, CMV, EBV plus other possible causes. Repeat sampling was required for 25% of patients (within and out of the audit period). Conclusions: to avoid delays in making diagnoses, it is paramount to consider infectious etiologies as possible diagnosis for lymphadenopathy and request appropriate investigations. This requires liaising with infectious diseases/clinical microbiology experts to guide regarding types of samples, types of media and timely dispatch to the correct laboratory. 展开更多
关键词 Clinical audit Clinical Samples BIOPSIES Lymph Nodes Saline FORMALIN Quality Improvement
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Sec-Auditor:A Blockchain-Based Data Auditing Solution for Ensuring Integrity and Semantic Correctness
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作者 Guodong Han Hecheng Li 《Computers, Materials & Continua》 SCIE EI 2024年第8期2121-2137,共17页
Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when ... Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one. 展开更多
关键词 Provable data possession public auditing cloud storage data integrity semantic correctness
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Formulation of Work-Study Combined and Result-Oriented Integrated Curriculum Standards
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作者 Lianfang LI Chunhua DU +2 位作者 Fen YANG Yun LI Yanfei NIU 《Medicinal Plant》 2024年第3期79-83,共5页
According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the form... According to the Annex Technical Regulations for Integrated Curriculum Development(Trial)in Document No.30 of the General Office of the Ministry of Human Resources and Social Security(2012),this paper studies the formulation of the curriculum standards for the integration of Chinese medicinal materials production.We focus on the formulation ideas of the curriculum standards for the integration of Chinese medicinal materials production,the formulation process of the curriculum standards for the integration of Chinese medicinal materials production,including the description of typical work tasks,the determination of curriculum objectives,the analysis of study content,the description of referential study tasks,teaching implementation suggestions,assessment and evaluation suggestions,which can provide a reference for the development and research of other related integrated courses. 展开更多
关键词 Integration of work and STUDY work process Curriculum STANDARDS Production of Chinese MEDICINAL materials Typical work TASKS REFERENTIAL STUDY TASKS
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Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services
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作者 TANG Pengzhan 《Journal of Modern Accounting and Auditing》 2024年第3期89-98,共10页
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a... It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services. 展开更多
关键词 government audit social audit internal audit triangular linkage model high-quality development
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Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China
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作者 Yu Xia 《Chinese Journal of Population,Resources and Environment》 2024年第2期167-175,共9页
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr... As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers. 展开更多
关键词 Accountability audit Difference-in-differences model Environmental regulation Industrial structure adjustment Quasi-natural experiment
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SHT-based public auditing protocol with error tolerance in FDL-empowered IoVs
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作者 Kui Zhu Yongjun Ren +2 位作者 Jian Shen Pandi Vijayakumar Pradip Kumar Sharma 《Digital Communications and Networks》 SCIE CSCD 2024年第1期142-149,共8页
With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machi... With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs. 展开更多
关键词 Internet of vehicles Federated deep learning Data security Data auditing Data locating and recovery
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Design and optimization of fluid lubricated bearings operated with extreme working performances——a comprehensive review
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作者 Guohua Zhang Ming Huang +6 位作者 Gangli Chen Jiasheng Li Yang Liu Jianguo He Yueqing Zheng Siwei Tang Hailong Cui 《International Journal of Extreme Manufacturing》 SCIE EI CAS CSCD 2024年第2期325-376,共52页
Fluid lubricated bearings have been widely adopted as support components for high-end equipment in metrology,semiconductor devices,aviation,strategic defense,ultraprecision manufacturing,medical treatment,and power ge... Fluid lubricated bearings have been widely adopted as support components for high-end equipment in metrology,semiconductor devices,aviation,strategic defense,ultraprecision manufacturing,medical treatment,and power generation.In all these applications,the equipment must deliver extreme working performances such as ultraprecise movement,ultrahigh rotation speed,ultraheavy bearing loads,ultrahigh environmental temperatures,strong radiation resistance,and high vacuum operation,which have challenged the design and optimization of reliable fluid lubricated bearings.Breakthrough of any related bottlenecks will promote the development course of high-end equipment.To promote the advancement of high-end equipment,this paper reviews the design and optimization of fluid lubricated bearings operated at typical extreme working performances,targeting the realization of extreme working performances,current challenges and solutions,underlying deficiencies,and promising developmental directions.This paper can guide the selection of suitable fluid lubricated bearings and optimize their structures to meet their required working performances. 展开更多
关键词 fluid lubricated bearings structural design performance optimization extreme working performances
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Exploring the Factors Associated with 12-Month Non-Return to Work among Motorcyclists Involved in Road Accidents
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作者 Yolaine Glèlè-Ahanhanzo Donatien Daddah +2 位作者 Alphonse Kpozehouen Bella Hounkpè Dos Santos Moussiliou N. Paraiso 《Open Journal of Preventive Medicine》 2024年第1期1-16,共16页
Introduction: Motorcyclists bear a disproportionate burden of morbidity and mortality from road accidents. In addition, the consequences of these accidents affect the ability of victims to return to work. This study a... Introduction: Motorcyclists bear a disproportionate burden of morbidity and mortality from road accidents. In addition, the consequences of these accidents affect the ability of victims to return to work. This study aimed to determine the prevalence and factors associated with non-return to work among surviving motorcyclists involved in road accidents 12 months after the event. Materials and Methods: It was a cross-sectional study conducted using data from a cohort of motorcyclists involved in accidents and recruited in five hospitals in Benin from July 2019 to January 2020. The dependent variable was non-return to work 12 months after the accident (yes vs no). The independent variables were categorized into two groups: baseline and 12-month follow-up variables. Logistic regression was used to determine the factors associated with non-return to work at 12 months among the participants. Results: Among the 362 participants, 55 (15.19%, 95% CI = 11.84 - 19.29) had not returned to work 12 months after the accident. Risk factors for non-return to work identified were: smoking (aOR = 4.41, 95% CI = 1.44 - 13.56, p = 0.010), hospitalization (aOR = 2.87, 95% CI = 1.14 - 7.24, p Conclusion: The prevalence of non-return to work at 12 months was high among surviving motorcyclists involved in road accidents in Benin. Integrated support for patients based on identified risk factors should effectively improve their return to work. 展开更多
关键词 Road Accident Return to work MOTORCYCLISTS HOSPITAL Mental Health COHORT BENIN
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A Review on Technologies for the Use of CO2 as a Working Fluid in Refrigeration and Power Cycles
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作者 Orelien T. Boupda Hyacinthe D. Tessemo +3 位作者 Isidore B. Nkounda Fongang Francklin G. Nyami Frederic Lontsi Thomas Djiako 《Energy and Power Engineering》 2024年第6期217-256,共40页
The use of carbon dioxide as a working fluid has been the subject of extensive studies in recent years, particularly in the field of refrigeration where it is at the heart of research to replace CFC and HCFC. Its ther... The use of carbon dioxide as a working fluid has been the subject of extensive studies in recent years, particularly in the field of refrigeration where it is at the heart of research to replace CFC and HCFC. Its thermodynamic properties make it a fluid of choice in the efficient use of energy at low and medium temperatures in engine cycles. However, the performance of transcritical CO2 cycles weakens under high temperature and pressure conditions, especially in refrigeration systems;On the other hand, this disadvantage becomes rather interesting in engine cycles where CO2 can be used as an alternative to the organic working fluid in small and medium-sized electrical systems for low quality or waste heat sources. In order to improve the performance of systems operating with CO2 in the field of refrigeration and electricity production, research has made it possible to develop several concepts, of which this article deals with a review of the state of the art, followed by analyzes in-depth and critical of the various developments to the most recent modifications in these fields. Detailed discussions on the performance and technical characteristics of the different evolutions are also highlighted as well as the factors affecting the overall performance of the systems studied. Finally, perspectives on the future development of the use of CO2 in these different cycles are presented. 展开更多
关键词 Refrigeration Cycle Power Cycle System Performance Transcritical CO2 Cycles working Fluid
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Relationship between physical activity and specific working memory indicators of depressive symptoms in university students
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作者 Qun Zhao Xing Wang +6 位作者 Shu-Fan Li Peng Wang Xiang Wang Xin Xin Suo-Wang Yin Zhao-Song Yin Li-Juan Mao 《World Journal of Psychiatry》 SCIE 2024年第1期148-158,共11页
BACKGROUND The detection rate of depression among university students has been increasing in recent years,becoming one of the main psychological diseases that endangers their physical and mental health.According to st... BACKGROUND The detection rate of depression among university students has been increasing in recent years,becoming one of the main psychological diseases that endangers their physical and mental health.According to statistics,self-harm and suicide,for which there is no effective intervention,are the second leading causes of death.AIM To explore the relationship between different elements and levels of physical activity and college students’depression-symptom-specific working memory indicators.METHODS Of 143 college students were analyzed using the Beck Depression Self-Rating Scale,the Physical Activity Rating Scale,and the Working Memory Task.RESULTS There was a significant difference between college students with depressive symptoms and healthy college students in completing verbal and spatial working memory(SWM)tasks correctly(all P<0.01).Physical Activity Scale-3 scores were significantly and positively correlated with the correct rate of the verbal working memory task(r=0.166)and the correct rate of the SWM task(r=0.210)(all P<0.05).There were significant differences in the correct rates of verbal and SWM tasks according to different exercise intensities(all P<0.05)and different exercise durations(all P<0.05),and no significant differences in the correct rates of verbal and SWM tasks by exercise frequency(all P>0.05).CONCLUSION An increase in physical exercise among college students,particularly medium-and high-intensity exercise and exercise of 30 min or more,can improve the correct rate of completing working memory tasks. 展开更多
关键词 Physical activity Depression symptoms University students working memory
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Use of cognitive-behavioral career coaching to reduce work anxiety and depression in public employees
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作者 Mkpoikanke Sunday Otu Maximus Monaheng Sefotho 《World Journal of Clinical Cases》 SCIE 2024年第2期322-334,共13页
BACKGROUND Public employees worldwide are increasingly concerned about work anxiety and depression.Cognitive-behavioral career coaching has emerged as a promising strategy for addressing these mental health disorders,... BACKGROUND Public employees worldwide are increasingly concerned about work anxiety and depression.Cognitive-behavioral career coaching has emerged as a promising strategy for addressing these mental health disorders,which can negatively impact on a person's overall well-being and performance.AIM To examine whether cognitive-behavioral career coaching reduces work anxiety and depression among Nigerian public employees.METHODS A total of 120 public employees(n=60)suffering from severe anxiety and depression were randomly assigned to the treatment or control groups in this study.Cognitive behavioral coaching was provided twice a week to those in the treatment group,whereas no treatment was given to those in the control group.As part of the study,the Hamilton Anxiety Rating Scales and Beck Depression Inventory were used to collect data.RESULTS Analysis of covariance of the data from participants indicates a significant effect of cognitive-behavioral career coaching on work anxiety and depression.CONCLUSION Insights into the underlying mechanisms by which cognitive behavior career coaching exerts its effects have been gained from this study.Also,the study has gathered valuable data that can inform future practice and guide the development of strategies for supporting mental health at work. 展开更多
关键词 Cognitive-behavioral career coaching work anxiety Depression Public employees North Central Nigeria
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Working condition recognition of sucker rod pumping system based on 4-segment time-frequency signature matrix and deep learning
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作者 Yun-Peng He Hai-Bo Cheng +4 位作者 Peng Zeng Chuan-Zhi Zang Qing-Wei Dong Guang-Xi Wan Xiao-Ting Dong 《Petroleum Science》 SCIE EI CAS CSCD 2024年第1期641-653,共13页
High-precision and real-time diagnosis of sucker rod pumping system(SRPS)is important for quickly mastering oil well operations.Deep learning-based method for classifying the dynamometer card(DC)of oil wells is an eff... High-precision and real-time diagnosis of sucker rod pumping system(SRPS)is important for quickly mastering oil well operations.Deep learning-based method for classifying the dynamometer card(DC)of oil wells is an efficient diagnosis method.However,the input of the DC as a two-dimensional image into the deep learning framework suffers from low feature utilization and high computational effort.Additionally,different SRPSs in an oil field have various system parameters,and the same SRPS generates different DCs at different moments.Thus,there is heterogeneity in field data,which can dramatically impair the diagnostic accuracy.To solve the above problems,a working condition recognition method based on 4-segment time-frequency signature matrix(4S-TFSM)and deep learning is presented in this paper.First,the 4-segment time-frequency signature(4S-TFS)method that can reduce the computing power requirements is proposed for feature extraction of DC data.Subsequently,the 4S-TFSM is constructed by relative normalization and matrix calculation to synthesize the features of multiple data and solve the problem of data heterogeneity.Finally,a convolutional neural network(CNN),one of the deep learning frameworks,is used to determine the functioning conditions based on the 4S-TFSM.Experiments on field data verify that the proposed diagnostic method based on 4S-TFSM and CNN(4S-TFSM-CNN)can significantly improve the accuracy of working condition recognition with lower computational cost.To the best of our knowledge,this is the first work to discuss the effect of data heterogeneity on the working condition recognition performance of SRPS. 展开更多
关键词 Sucker-rod pumping system Dynamometer card working condition recognition Deep learning Time-frequency signature Time-frequency signature matrix
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Does the Internal Audit Function Play a Role in Mitigating Earnings Management?
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作者 Hella Dellai 《Journal of Modern Accounting and Auditing》 2024年第1期20-38,共19页
This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor... This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management. 展开更多
关键词 earnings management internal audit emerging economies
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Positive Effect of Transcranial Direct Current Stimulation on Visual Verbal Working Memory in Patients with Attention-Deficit/Hyperactivity Disorder
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作者 Tomoko Uchida Daisuke Matsuzawa +7 位作者 Tadashi Shiohama Katsunori Fujii Akihiro Shiina Masamitsu Naka Katsuo Sugita Eiji Shimizu Naoki Shimojo Hiromichi Hamada 《Open Journal of Psychiatry》 2024年第4期334-346,共13页
Background: Working memory is an executive function that plays an important role in many aspects of daily life, and its impairment in patients with attention-deficit/hyperactivity disorder (ADHD) affects quality of li... Background: Working memory is an executive function that plays an important role in many aspects of daily life, and its impairment in patients with attention-deficit/hyperactivity disorder (ADHD) affects quality of life. The dorsolateral prefrontal cortex (DLPFC) has been a good target site for transcranial direct current stimulation (tDCS) due to its intense involvement in working memory. In our 2018 study, tDCS improved visual-verbal working memory in healthy subjects. Objective: This study examines the effects of tDCS on ADHD patients, particularly on verbal working memory. Methods: We conducted an experiment involving verbal working memory of two modalities, visual and auditory, and a sustained attention task that could affect working memory in 9 ADHD patients. Active or sham tDCS was applied to the left DLPFC in a single-blind crossover design. Results: tDCS significantly improved the accuracy of visual-verbal working memory. In contrast, tDCS did not affect auditory-verbal working memory and sustained attention. Conclusion: tDCS to the left DLPFC improved visual-verbal working memory in ADHD patients, with important implications for potential ADHD treatments. 展开更多
关键词 working Memory Attention-Deficit/Hyperactivity Disorder Dorsolateral Prefrontal Cortex Transcranial Direct Current Stimulation
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The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa
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作者 Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim 《Journal of Modern Accounting and Auditing》 2024年第1期1-13,共13页
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ... The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa. 展开更多
关键词 FRAUD legal audit fraud detection MULTINATIONALS Sub-Saharan Africa
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Determinants of Satisfaction at Work and Its Reflections on Performance
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作者 Giovani Luiz Garcia Costantini Everton Anger Cavalheiro +2 位作者 Larissa Medianeira Bolzan Alejandro Martins Rodrigues Luíza Roloff Falck 《Chinese Business Review》 2024年第1期24-36,共13页
This study examines the relationship between job satisfaction and performance,investigating personality traits and satisfaction aspects among employees of a Federal Higher Education Institution.A questionnaire was adm... This study examines the relationship between job satisfaction and performance,investigating personality traits and satisfaction aspects among employees of a Federal Higher Education Institution.A questionnaire was administered to 658 participants,using structural equation modeling for analysis.Results highlighted that challenging work,neuroticism,and self-esteem significantly influenced overall workplace satisfaction,while general satisfaction,self-efficacy,and lack of attention were key determinants of work performance.This emphasizes the importance for managers to prioritize factors enhancing employee satisfaction,as it positively correlates with job performance. 展开更多
关键词 satisfaction at work work performance personality traits facets of job satisfaction Federal Higher Education Institution
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The action mechanism of the work done by the electric field force on moving charges to stimulate the emergence of carrier generation/recombination in a PN junction
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作者 Lingyun GUO Yizhan YANG +1 位作者 Wanli YANG Yuantai HU 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI CSCD 2024年第6期1001-1014,共14页
It is discovered that the product of the current and the electric field in a PN junction should be regarded as the rate of work(power)done by the electric field force on moving charges(hole current and electron curren... It is discovered that the product of the current and the electric field in a PN junction should be regarded as the rate of work(power)done by the electric field force on moving charges(hole current and electron current),which was previously misinterpreted as solely a Joule heating effect.We clarify that it is exactly the work done by the electric field force on the moving charges to stimulate the emergence of non-equilibrium carriers,which triggers the novel physical phenomena.As regards to Joule heat,we point out that it should be calculated from Ohm’s law,rather than simply from the product of the current and the electric field.Based on this understanding,we conduct thorough discussion on the role of the electric field force in the process of carrier recombination and carrier generation.The thermal effects of carrier recombination and carrier generation followed are incorporated into the thermal equation of energy.The present study shows that the exothermic effect of carrier recombination leads to a temperature rise at the PN interface,while the endothermic effect of carrier generation causes a temperature reduction at the interface.These two opposite effects cause opposite heat flow directions in the PN junction under forward and backward bias voltages,highlighting the significance of managing device heating phenomena in design considerations.Therefore,this study possesses referential significance for the design and tuning on the performance of piezotronic devices. 展开更多
关键词 piezoelectric semiconductor(PS) work done by electric field force thermal effect piezotronic device resistivity conductivity
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