Assessment of Appropriateness of Diagnostic Lymph Node Tissue Collection from the Operating Theater and by Interventional Radiologist. A Clinical Audit

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.

Stability Study of Low Voltage Electrical Distribution Network: Audit and Improvement of DJEGBE Mini Solar Photovoltaic Power Plant in the Commune of OUESSE (Benin)

The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current instability, voltage drops, and repetitive outages. This work is part of the search for the stability of the electrical distribution network by focusing on the audit of the DJEGBE mini photovoltaic solar power plant electrical network in the commune of OUESSE (Benin). This aims to highlight malfunctions on the low-voltage network to propose solutions for improving current stability among subscribers. Irregularities were noted, notably the overloading of certain lines of the PV network, implying poor distribution of loads by phase, which is the main cause of voltage drops;repetitive outages linked to overvoltage caused by lightning and overcurrent due to overload;faulty meters, absence of earth connection at subscribers. Peaks in consumption were obtained at night, which shows that consumption is greater in the evening. We examined the existing situation and processed the data collected, then simulated the energy consumption profiles with the network analyzer “LANGLOIS 6830” and “Excel”. The power factor value recorded is an average of 1, and the minimum value is 0.85. The daily output is 131.08 kWh, for a daily demand of 120 kWh and the average daily consumption is 109.92 kWh, or 83.86% of the energy produced per day. These results showed that the dysfunctions are linked to the distribution and the use of produced energy. Finally, we proposed possible solutions for improving the electrical distribution network. Thus, measures without investment and those requiring investment have been proposed.

The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa

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.

Innovation of Audit Business Management Models under the Conditions of Information Technology

This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantages of informatization.The key is to use digital tools to strengthen data analysis and reshape the audit process.This not only improves efficiency and accuracy but also improves the overall audit quality.The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age.At the end of the paper,the success of audit companies depends on innovation ability and the importance of combining management mode with technological innovation.

Research on Audit Risks in the Recognition of Data Assets on Financial Statements

This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.

Analysis of the Impact of Big Data Technology on Environmental Pollution Control Audit

As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data solutions have been applied to environmental pollution control audits,exerting a significant impact.This paper presents the current situation of environmental pollution audits,summarizing the application of big data from the perspectives of both domestic and international research.In terms of data collection and data analysis for environmental pollution audits,cloud platform technology,and visualization technology are selected based on multiple data sources.The impact in the field of environmental pollution control audits is further analyzed.It is found that the environmental pollution audit cloud platform is not yet perfect,the technical skills of audit personnel are insufficient,and some technologies are not mature.Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits.

An Analysis of Innovative Contributions to the Important Discourse on the Development of New Quality Productivity

The discourse on developing high-quality productivity marks a significant theoretical innovation,which is conducive to the modernization and sinicization of Marxism.It refines our understanding of“new quality productivity,”defining it as an advanced form driven by innovation,embodying“high technology,efficiency,and quality,”with the aim of comprehensively enhancing productivity.It elucidates the necessity of cultivating such forces,asserting that they are crucial for achieving high-quality development,securing a leading position in global technology,and fulfilling the aspirations for a better life.Moreover,it outlines a new implementation route,emphasizing strategies such as fostering technological autonomy,nurturing emerging industries,integrating education and talent in technology,adopting a“build through challenges”approach,adjusting solutions locally,and providing categorized guidance,all of which are based on the ongoing comprehensive reforms.

A Federated Learning Framework with Blockchain-Based Auditable Participant Selection

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.

Identification of Important FPGA Modules Based on Complex Network

The globalization of hardware designs and supply chains,as well as the integration of third-party intellectual property(IP)cores,has led to an increased focus from malicious attackers on computing hardware.However,existing defense or detection approaches often require additional circuitry to perform security verification,and are thus constrained by time and resource limitations.Considering the scale of actual engineering tasks and tight project schedules,it is usually difficult to implement designs for all modules in field programmable gate array(FPGA)circuits.Some studies have pointed out that the failure of key modules tends to cause greater damage to the network.Therefore,under limited conditions,priority protection designs need to be made on key modules to improve protection efficiency.We have conducted research on FPGA designs including single FPGA systems and multi-FPGA systems,to identify key modules in FPGA systems.For the single FPGA designs,considering the topological structure,network characteristics,and directionality of FPGA designs,we propose a node importance evaluationmethod based on the technique for order preference by similarity to an ideal solution(TOPSIS)method.Then,for the multi-FPGA designs,considering the influence of nodes in intra-layer and inter-layers,they are constructed into the interdependent network,and we propose a method based on connection strength to identify the important modules.Finally,we conduct empirical research using actual FPGA designs as examples.The results indicate that compared to other traditional indexes,node importance indexes proposed for different designs can better characterize the importance of nodes.

Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services

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.

Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

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.

What Is the Convenience of Treating a Wetland as an Agricultural Area?

The Gelsari and Lentini marshes, in east-central Sicily, are wetland under heavy anthropogenic pressure. This area is regularly subjected to water withdrawals and agriculture is practiced. Periodic bird census activities had been conducted in this area between 2016 and 2022 with collected data being supplemented with the data from a previous survey conducted between 2010 and 2016. During the censuses, numerous photographs were collected, which were later used for counts. In total, 121 surveys were carried out, with visits occurring approximately 20 times per year, covering all seasons. The data collected, both from bibliography and unpublished observations, were organised in table. 120 species and subspecies have been reported, 41 of which are in Annex I of the Birds Directive. Between 2021 and 2022, a water column measurement was taken in a central area of the Lentini marsh and compared with rainfall data in the area. It was found that water removal, occurring in both marshes in different modes, produced different effects on habitat conservation. Of the two marshes, Lentini is the one in which the existing favorable conditions in its most depressed areas, located below sea level, have allowed for the adequate conservation of the wetland. This environmental improvement having occurred with respect to the previous period has restored to the marsh its historically recognized possibility of not drying up completely during the summer period, allowing permanence of numerous birds. The obtained results suggest total elimination of agriculture and discontinuation of water withdrawals in the Lentini marsh as well as regulation of withdrawals in the Gelsari marsh.

Development of endemicity and conservation importance indices for tropical forests and the floral diversity assessment of Mt.Natoo in Benguet,Philippines

The scientific community faces the challenge of measuring progress toward biodiversity targets and indices have been traditionally used.However,recent inventories in secondary tropical mountain forests using traditional biodiversity indices have yielded results that are indistinct with primary ones.This shows the need to develop complementary indices that goes beyond species count but integrates the distribution and conservation status of the species.This study developed endemicity and conservation importance index for tropical forest that incorporated the distribution and conservation status of the species.These indices were applied to Mt.Natoo,a remnant primary mossy forest in Buguias,Benguet,Philippines,that resulted to endemicity index of 81.07 and conservation importance index of 42.90.Comparing these with secondary forest sites with comparable Shannon-Wiener,Simpson,Evenness and Margalef’s indices,our endemicity and conservation indices clearly differentiates primary forest(our study site)with higher values from secondary forests with much lower values.Thus,we are proposing these indices for a direct but scientifically-informed identification of specific sites for conservation and protection in tropical forests.Additionally,our study documented a total of 168 vascular plant species(79 endemic and 12 locally threatened species)in Mt.Nato-o.Majority are of tropical elements for both generic and species levels with some temperate elements that could be attributed to the site's high elevation and semi-temperate climate.These are important baseline information for conservation plans and monitoring of tropical mossy forests.

Does the Internal Audit Function Play a Role in Mitigating Earnings Management?

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.

Overview of the Development of the Soybean Industry in the United States,Brazil and Argentina and Its Lessons for the Development of the Soybean Industry in China

Since the 1950s,China has gradually moved away from complete self-sufficiency in terms of soybeans to a high dependence on imports,and its annual import of soybeans accounts for about 60%of the global soybean trade.Brazil,the United States and Argentina have seen rapid growth in the soybean industry in just a few decades,and now account for about 80%of the world’s annual production.On the whole,in addition to the unique resource endowment and the continuous expansion of international market demand,the strong support of the U.S.government.

Treatment of a patient with severe cerebral malaria during the COVID-19 pandemic in China:A case report

BACKGROUND On June 30,2021,China received certification from the World Health Organization for malaria elimination.However,this certification does not signify the absence of malaria within China.Due to the increasing frequency of international exchanges and collaborations,the threat of imported malaria persists in China.Consequently,the prevention and control of imported malaria have become a primary focus for our country to maintain its malaria elimination status.CASE SUMMARY Herein,we present a case report of a 53-year-old Chinese man who worked in Africa for nearly two years.He was diagnosed with malaria in the Democratic Republic of the Congo between November 19 and November 23,2022.After receiving effective treatment with oral antimalarial drugs,his condition improved,allowing him to return to China.He was later admitted to our hospital on January 12,2023,during the coronavirus disease 2019 pandemic in Huangshi,China.Through a thorough evaluation of the patient's symptoms,clinical signs,imaging and laboratory test results,and epidemiological data,he was rapidly diagnosed with severe cerebral malaria.The patient underwent successful treatment through a series of intensive care unit interventions.CONCLUSION The successful treatment of this imported case of severe cerebral malaria provides a valuable reference for managing patients with similar malaria infections and has significant clinical implications.

A Web-Based Approach for the Efficient Management of Massive Multi-source 3D Models

Effectively managing extensive,multi-source,and multi-level real-scene 3D models for responsive retrieval scheduling and rapid visualization in the Web environment is a significant challenge in the current development of real-scene 3D applications in China.In this paper,we address this challenge by reorganizing spatial and temporal information into a 3D geospatial grid.It introduces the Global 3D Geocoding System(G_(3)DGS),leveraging neighborhood similarity and uniqueness for efficient storage,retrieval,updating,and scheduling of these models.A combination of G_(3)DGS and non-relational databases is implemented,enhancing data storage scalability and flexibility.Additionally,a model detail management scheduling strategy(TLOD)based on G_(3)DGS and an importance factor T is designed.Compared with mainstream commercial and open-source platforms,this method significantly enhances the loadable capacity of massive multi-source real-scene 3D models in the Web environment by 33%,improves browsing efficiency by 48%,and accelerates invocation speed by 40%.

Exploration of Interdisciplinary Integration in Teaching Reform of Legal Studies and Auditing

This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.

The Importance of Breathing Training in Folk Dance Teaching

The importance of breathing training in dance teaching is reflected in the two aspects of enhancing the quality of dance movements and sublimating the connotation of dance movements.For example,high-quality breathing can help performers complete the dance movements and improve the coordination of the movements;at the same time,the unique body rhythm formed by breathing can strengthen the visual effect of the performance and convey its spirit and soul to the audience.This requires folk dance teachers to carry out relevant training and teaching activities based on the categories and skills of dance breathing,such as changing students’ideological cognition,developing periodic breathing training courses,providing personalized guidance to students,and allowing students to adjust their learning and practice methods in the evaluation.

The Customer Requirements Analysis Method of Engineering Products Based on Multiple Preference Information

To effectively evaluate the fuzziness of the market environment in product planning,a customer requirements analysis method based on multiple preference information is proposed.Firstly,decision-makers use a preferred information form to evaluate the importance of each customer requirement.Secondly,a transfer function is employed to unify various forms of preference information into a fuzzy complementary judgment matrix.The ranking vector is then calculated using row and normalization methods,and the initial importance of customer requirements is obtained by aggregating the weights of decision members.Finally,the correction coefficients of initial importance and each demand are synthesized,and the importance of customer requirements is determined through normalization.The development example of the PE jaw crusher demonstrates the effectiveness and feasibility of the proposed method.