4,183 research outputs found

    UMSL Bulletin 2023-2024

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    The 2023-2024 Bulletin and Course Catalog for the University of Missouri St. Louis.https://irl.umsl.edu/bulletin/1088/thumbnail.jp

    Graduate Catalog of Studies, 2023-2024

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    Financial and Economic Review 22.

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    International Academic Symposium of Social Science 2022

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    This conference proceedings gathers work and research presented at the International Academic Symposium of Social Science 2022 (IASSC2022) held on July 3, 2022, in Kota Bharu, Kelantan, Malaysia. The conference was jointly organized by the Faculty of Information Management of Universiti Teknologi MARA Kelantan Branch, Malaysia; University of Malaya, Malaysia; Universitas Pembangunan Nasional Veteran Jakarta, Indonesia; Universitas Ngudi Waluyo, Indonesia; Camarines Sur Polytechnic Colleges, Philippines; and UCSI University, Malaysia. Featuring experienced keynote speakers from Malaysia, Australia, and England, this proceeding provides an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and understanding of advanced topics concerning digital transformations in the perspective of the social sciences and information systems, focusing on issues, challenges, impacts, and theoretical foundations. This conference proceedings will assist in shaping the future of the academy and industry by compiling state-of-the-art works and future trends in the digital transformation of the social sciences and the field of information systems. It is also considered an interactive platform that enables academicians, practitioners and students from various institutions and industries to collaborate

    2023-2024 Boise State University Undergraduate Catalog

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    This catalog is primarily for and directed at students. However, it serves many audiences, such as high school counselors, academic advisors, and the public. In this catalog you will find an overview of Boise State University and information on admission, registration, grades, tuition and fees, financial aid, housing, student services, and other important policies and procedures. However, most of this catalog is devoted to describing the various programs and courses offered at Boise State

    Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession

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    The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud

    One-sided differentiability: a challenge for computer algebra systems

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    Computer Algebra Systems (CASs) are extremely powerful and widely used digital tools. Focusing on differentiation, CASs include a command that computes the derivative of functions in one variable (and also the partial derivative of functions in several variables). We will focus in this article on real-valued functions of one real variable. Since CASs usually compute the derivative of real-valued functions as a whole, the value of the computed derivative at points where the left derivative and the right derivative are different (that we will call conflicting points) should be something like "undefined", although this isn't always the case: the output could strongly differ depending on the chosen CAS. We have analysed and compared in this article how some well-known CASs behave when addressing differentiation at the conflicting points of five different functions chosen by the authors. Finally, the ability for calculating one-sided limits of CASs allows to directly compute the result in these cumbersome cases using the formal definition of one-sided derivative, which we have also analysed and compared for the selected CASs. Regarding teaching, this is an important issue, as it is a topic of Secondary Education and nowadays the use of CASs as an auxiliary digital tool for teaching mathematics is very common

    An Exploration of Academy Deans' Responsibilities in Five U15 Research-Intensive Universities in Canada: Ambiguities and Managerialism in the Academe - A Mixed Methods Research

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    This study examined the responsibilities of academic deans within five U15 research-intensive universities in Canada as they operate in an increasingly complex environment. The academic deans who are sometimes flaunted as Chief Executive Officers, were found to be consummate academics who transitioned from their academic discipline into administration as middle managers. Academic deans have a dual responsibility in that they are accountable to the senior leadership of their university while being advocates for their colleges. Significantly, the responsibilities of these academic middle managers are central to the achievement of their universities’ strategic objectives. However, the position of the deanship is described by researchers as complex, and the very nature of the duality of the role engenders ambiguities. The ambiguities and complexities of academic deans’ responsibilities are said to be influenced by public sector reforms disguised as managerialism. Some practices espoused by managerialism appear to be integral to universities’ strategies globally, whether as an ideology or through processes and practices. Universities in Canada are also adopting various strategies which are said to be driven by managerialism (Brownlee, 2015). Symptomatic of managerialism are various changes in university governance, including the professionalization of the roles of middle managers, now referred to as chief executive officers in some institutions, and the implementation of marketing techniques (Brownlee, 2015; Kolsaker, 2008; Olssen, 2002). Additionally, and as indicated in the literature, reflective of managerialism are the demands for accountability, efficiency, and effectiveness which are achieved through practices such as increased competition, a focus on marketization, and engagement of private-public partnerships. According to the literature, the practices espoused by managerialism in higher education institutions (Meek et al., 2020; Seale & Cross, 2016) have shifted the responsibilities of academic deans to a type of management that is reflective of corporate-style management practices and evidenced by various corporate terminologies. Given the tenets of managerialism, the argument obtains that some principles of this ideology are translated into practices and have contributed to the evolved roles of academic deans. They now engage in business-like practices, the processes of their institutions’ strategic planning initiatives, establishing public-private partnerships, and marketization, among others. The changes have impacted how academic deans interpret, understand, and enact their roles, which are oftentimes imbued with role conflict and ambiguity due to competing demands and unclear expectations by various constituents (Arntzen, 2016; Boyko & Jones, 2010; Hoyle & Wallace, 2005). With the evolved responsibilities of academic mid-level managers, more specifically academic deans who are at the centre of this study, there is evidence of job enlargement as well as increased complexities in their roles. As such, in examining academic deans’ responsibilities, this study gathered information on academic deans lived experiences and perceptions of the presence of managerialism in their institutions and how their responsibilities reflect practices akin to managerialism. That is, responsibilities that mirror management techniques usually employed by the private sector or corporate organizations. The study further examined academic deans’ perceptions of role conflict and role ambiguity and how their perceived self-efficacy and tolerance-intolerance of ambiguity influence how they navigate the complexities of their roles. The study’s findings were limited to the perceptions of the participants who indicated that some of their responsibilities are reflective of practices such as budgeting and fund development; strategic planning; advancement/fundraising/establishing donor relationships; advertising/marketization and human resource management, among others. According to the narratives provided by the academic deans in this study, they found themselves ill-prepared for important corporate-like responsibilities, which they indicated generally do not coalesce with their academic disciplines. Further, the findings revealed that the practices that characterize the responsibilities of these middle-level managers/chief executive officers are delineated by varying degrees of uncertainties and ambiguities which are defined by role conflict and role ambiguity. However, the academic deans in the study demonstrated that having a sense of self-efficacy and a high tolerance for ambiguity had been valuable in helping them to navigate the complexities of their roles as they engaged the corporate-like management imperatives of their responsibilities. The research was grounded in the constructivist paradigm through a qualitatively dominant cross-over (Frels & Onwuegbuzie, 2013) mixed-methods research design. This process captured the subjective experiences of academic deans to gain an in-depth understanding of the practices of academic deans as they carry out their functions in an ambiguous environment characterized by managerialism (Arntzen, 2016; Ayers, 2012; Bess, 2006). Data were collected to address the research questions using a mixed methods sequential design over two phases. Phase one of this study focused on gathering quantitative data from surveys through SurveyMonkey. Phase two concentrated on the qualitative method of collecting data by way of reviewing position descriptions of academic deans, policy documents governing deans, and elite interviews with deans. The study has implications for further research initiatives, research-into-practice, and contribution to theory. Implications for future research include comparative research with larger sample sizes across U15 research-intensive and non-research-intensive universities to garner a more comprehensive understanding of academic deans’ perceptions of managerialism, role conflict, and role ambiguity. The study findings have potential implications for institutions’ policies governing academic deans’ recruitment and professional development of academics, including the establishment of management career pathways and succession planning initiatives

    AlignDx: Enabling Automated, Cloud-Based Workflows for Streamlined Bioinformatic-Focused Pathogen Surveillance

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    The rising trends in infectious disease burden, alongside the recent COVID-19 pandemic, underline the need for effective public health disease mitigation strategies like pathogen surveillance. Improvements to surveillance systems can be realized by incorporating a variety of surveillance data sources such as comprehensive genomics and simpler point-of-care approaches. In this thesis, a novel bioinformatic-focused surveillance platform is presented for executing scientific workflows in cloud-based environments. The platform in question, AlignDx, addresses gaps in available surveillance systems via its modular component-based design providing security, workflow management, summary reports and data archiving. Two workflows were created and tested using this platform. First, a metagenomics next-generation sequencing workflow was developed for human pathogenic virus surveillance. Using a clinical nasopharyngeal RNA-seq test dataset, the workflow performed well in classification of severe acute respiratory syndrome coronavirus 2. Also, a lateral flow assay workflow was developed for mass automated point-of-care pathogen surveillance. Using an original test dataset of serially diluted LFA images, under controlled lighting, the workflow performed well in correctly classifying tests according to their manually curated results. Overall, the AlignDx platform is an effective system for automated surveillance applications and its constituent workflows are flexible and primed for further development

    Graduate Catalog of Studies, 2022-2023

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