The Impact of The Digital Revolution on The Efficiency of Auditors in Auditing Computerized Programs

This study aimed to research the impact of the digital revolution and its various fields, secrets, and ramifications on the auditors efficiency in auditing computerized programs that precede auditing financial statements, and to ensure their integrity to give an impartial technical opinion. To achieve the study objectives, a questionnaire comprising of 16 sections was created and distributed to two groups: auditors in Jordan and computerized program administrators. Each group was allocated 100 questionnaires, with 70 and 80 questionnaires retrieved from the first and second group respectively. Statistical analysis using the SPSS program was conducted to extract the mean and standard deviation, and Chi-square analysis was employed to obtain the study results. The results of the study indicate that there isa statistically significant positive impact of the digital revolution on the efficiency of auditors from the point of view of auditors, while there is no impact of the digital revolution on the efficiency of auditors. A discrepancy is noted in the views of both samples. Therefore, the study recommended boosting research on the efficiency of auditors in auditing information technology systems in light of the digital revolution, in addition to the need for training and qualification courses in information technology auditing

Basal and Adrenocorticotropic Hormone Stimulated Plasma Cortisol Levels Among Egyptian Autistic Children: Relation to Disease Severity

<p>Abstract</p> <p>Background</p> <p>Autism is a disorder of early childhood characterized by social impairment, communication abnormalities and stereotyped behaviors. The hypothalamic-pituitary-adrenocortical (HPA) axis deserves special attention, since it is the basis for emotions and social interactions that are affected in autism.</p> <p>Aim</p> <p>To assess basal and stimulated plasma cortisol, and adrenocorticotropic hormone (ACTH) levels in autistic children and their relationship to disease characteristics.</p> <p>Methods</p> <p>Fifty autistic children were studied in comparison to 50 healthy age-, sex- and pubertal stage- matched children. All subjects were subjected to clinical evaluation and measurement of plasma cortisol (basal and stimulated) and ACTH. In addition, electroencephalography (EEG) and intelligence quotient (IQ) assessment were done for all autistic children.</p> <p>Results</p> <p>Sixteen% of autistic patients had high ACTH, 10% had low basal cortisol and 10% did not show adequate cortisol response to ACTH stimulation. Autistic patients had lower basal (p = 0.032) and stimulated cortisol (p = 0.04) and higher ACTH (p = 0.01) than controls. Childhood Autism Rating Scale (CARS) score correlated positively with ACTH (r = 0.71, p = 0.02) and negatively with each of basal (r = -0.64, p = 0.04) and stimulated cortisol (r = -0.88, p < 0.001). Hormonal profile did not differ in relation to EEG abnormalities, IQ and self- aggressive symptoms.</p> <p>Conclusions</p> <p>The observed hormonal changes may be due to a dysfunction in the HPA axis in autistic individuals. Further studies are warranted regarding the role of HPA axis dysfunction in the pathogenesis of autism.</p

Generating expressive speech for storytelling applications

Work on expressive speech synthesis has long focused on the expression of basic emotions. In recent years, however, interest in other expressive styles has been increasing. The research presented in this paper aims at the generation of a storytelling speaking style, which is suitable for storytelling applications and more in general, for applications aimed at children. Based on an analysis of human storytellers' speech, we designed and implemented a set of prosodic rules for converting "neutral" speech, as produced by a text-to-speech system, into storytelling speech. An evaluation of our storytelling speech generation system showed encouraging results

Neutrophil functions in late preterm neonates with respiratory distress syndrome

Background: Studies that have addressed the effects of respiratory distress syndrome (RDS) on neutrophil function suggested that neutrophil functions other than the generation of the respiratory burst are not impaired. Yet, results have been confusing and in some cases contradictory.Objectives: The aim of this cross-sectional controlled study is to assess neutrophil number and function in late preterm neonates with RDS.Methods: Thirty patients underwent clinical and laboratory evaluation including complete blood counts and tests of neutrophil functions (CD11b, CD62L and Dihydrorhodamine 123 by flowcytometry) in comparison to 15 healthy term controls. RDS was assessed clinically and radiologically (chest x-ray).Results: Fifty percent of patients (12 females and 18 males) had grade II respiratory distress followed by grade III then grade I. DHR, CD 11b and CD62L results were lower among the patients group (mean ± SD: 62.1± 12.23, 63.22 ± 11.41, 15.03 ± 8.7 respectively). There were no significant correlations between neutrophils count, DHR, CD11b and CD62L. Only CD11b was significantly lower with higher grades of RDS.Conclusion: Neonates with RDS show variable affection of neutrophil functions. Further studies are recommended to elucidate the exact mechanisms by which RDS can affect neutrophil functions and whether these effects are associated with increased incidence of infections.Keywords: Neutrophils, function, respiratory distress syndrome, late preterm, innate immunity, infections, adhesion molecule