Federated Continual Learning to Detect Accounting Anomalies in Financial Auditing

The International Standards on Auditing require auditors to collect reasonable assurance that financial statements are free of material misstatement. At the same time, a central objective of Continuous Assurance is the real-time assessment of digital accounting journal entries. Recently, driven by the advances in artificial intelligence, Deep Learning techniques have emerged in financial auditing to examine vast quantities of accounting data. However, learning highly adaptive audit models in decentralised and dynamic settings remains challenging. It requires the study of data distribution shifts over multiple clients and time periods. In this work, we propose a Federated Continual Learning framework enabling auditors to learn audit models from decentral clients continuously. We evaluate the framework's ability to detect accounting anomalies in common scenarios of organizational activity. Our empirical results, using real-world datasets and combined federated continual learning strategies, demonstrate the learned model's ability to detect anomalies in audit settings of data distribution shifts.Comment: 6 pages (excl. appendix), 5 figures, 1 table, preprint version, currently under revie

Copper adsorption from aqueous solution by activated carbon of wax beans waste activated by magnetite nanoparticles

Copper, a heavy metal, causes environmental pollution through a variety of industrial processes in many countries. Adsorption is known as an effective and efficient way of removing heavy metals. The present study was conducted mainly to magnetize the carbon in wax bean waste with magnetite nanoparticles and use it as adsorbent to remove copper from aqueous solution. Carbon was obtained from wax beans waste and activated with magnetite nanoparticles. The characteristics of obtaining adsorbent were studied and analyzed by FE-SEM, BET, and FT-IR. In this study, the effect of pH, adsorbent dose, contact time and copper concentration on the efficiency of copper removal was investigated per full factorial design by the Design Expert Software. The concentration of copper was measured by atomic absorption spectrophotometer (Varian AA240). For statistical analysis of the experiment’s data, ANOVA and P-value were used. Copper initial concentration 100 mg/L, adsorbent dose 1 g/L, pH 7 and contact time 40 min were obtained as optimal conditions for copper removal. Investigation of the isotherms indicated that the experimental data of the process were correlated with Langmuir Model. The maximum capacity of copper adsorption of Langmuir Model was 49.75 mg/g. Findings indicated that at optimal conditions, the amount of copper adsorbed from synthetic wastewater and real wastewater was 99.73% and 63%, respectively. Therefore, this method is capable of removing copper effectively and could be used to remove this metal from industrial wastewaters. © 2018 Desalination Publications. All rights reserved

Melatonin: New insights on its therapeutic properties in diabetic complications

Diabetes and diabetic complications are considered as leading causes of both morbidity and mortality in the world. Unfortunately, routine medical treatments used for affected patients possess undesirable side effects, including kidney and liver damages as well as gastrointestinal adverse reactions. Therefore, exploring the novel therapeutic strategies for diabetic patients is a crucial issue. It has been recently shown that melatonin, as main product of the pineal gland, despite its various pharmacological features including anticancer, anti-Aging, antioxidant and anti-inflammatory effects, exerts anti-diabetic properties through regulating various cellular mechanisms. The aim of the present review is to describe potential roles of melatonin in the treatment of diabetes and its complications. © 2020 The Author(s)

Melatonin potentials against viral infections including COVID-19: Current evidence and new findings

Viral infections are dangerous diseases for human health worldwide, which lead to significant morbidity and mortality each year. Because of their importance and the lack of effective therapeutic approaches, further attempts should be made to discover appropriate alternative or complementary treatments. Melatonin, a multifunctional neurohormone mainly synthesized and secreted by the pineal gland, plays some roles in the treatment of viral infections. Regarding a deadly outbreak of COVID-19 across the world, we decided to discuss melatonin functions against various viral infections including COVID-19. Therefore, in this review, we summarize current evidence on melatonin therapy for viral infections with focus on possible underlying mechanisms of melatonin actions. © 2020 Elsevier B.V

Melatonin potentials against viral infections including COVID-19: Current evidence and new findings

Viral infections are dangerous diseases for human health worldwide, which lead to significant morbidity and mortality each year. Because of their importance and the lack of effective therapeutic approaches, further attempts should be made to discover appropriate alternative or complementary treatments. Melatonin, a multifunctional neurohormone mainly synthesized and secreted by the pineal gland, plays some roles in the treatment of viral infections. Regarding a deadly outbreak of COVID-19 across the world, we decided to discuss melatonin functions against various viral infections including COVID-19. Therefore, in this review, we summarize current evidence on melatonin therapy for viral infections with focus on possible underlying mechanisms of melatonin actions. © 2020 Elsevier B.V

Melatonin in the treatment of fibromyalgia symptoms: A systematic review

The available pharmacological modalities for the treatment of fibromyalgia (FM) are associated with a variety of adverse effects and limited benefits. In this study, we systematically reviewed the impact of melatonin in the treatment of FM. Interventional studies, either controlled or uncontrolled and randomized or non-randomized, were included. PubMed, EMBASE, Scopus, Web of Science, and the Cochrane Library were searched without time limitation. Primary outcome measures were the effect of melatonin on the disease impact, pain, sleep quality, tender point count, fatigue, anxiety, stiffness, and depression in FM patients. Four studies, reporting the effect of melatonin on 98 patients, were eligible to include. All the studies reported the positive effect of melatonin on the FM symptoms. No major adverse event was reported. A significant level of heterogeneity was observed between the studies. Therefore, further high-quality controlled clinical trials are needed to understand the role of melatonin in FM treatment fully. © 2019 Elsevier Lt

Capacity building for priority setting in Farrokhshahr population

زمینه و هدف: تعیین‌ اولویت‌های پژوهشی فرآیندی‌ مهم‌ در مدیریت‌ پژوهش‌ها در تمام حوزه ها بخصوص حوزه سلامت‌ کشورها بشمار می رود که‌ اهمیت‌ آن‌ بویژه‌در زمان‌ تخصیص‌ منابع‌ محدود مالی‌ و انسانی‌ دو چندان‌ می شود. فرآیند تعیین‌ اولویت‌ها به‌ تمامی‌ کشورها در زمینه‌ طرح‌ ریزی‌ برنامه‌های‌ پژوهش‌ در حوزه‌ سلامت‌ و بسیج‌ و تخصیص‌ منابع‌ پژوهشی‌ و همچنین‌ تقویت ‌ظرفیت‌ پژوهشی‌ بومی‌ خود کمک‌ خواهد کرد. گروههای‌ ذینفعی‌ که‌ باید در فرآیند تعیین‌ اولویت‌ها شرکت‌ داده‌ شوند علاوه‌ برپژوهشگران‌ شامل‌ بهره‌ گیرندگان‌ بالقوه‌ و مردمی‌ می‌باشند که‌ از نتایج‌ پژوهش‌ تأثیر خواهند پذیرفت‌. در این مطالعه توانمند سازی مردم در تعیین اولویت های مشکلات مردم فرخشهر در استان چهار محال و بختیاری به صورت مشارکتی مورد بررسی قرار گرفته است. روش بررسی: این‌ پروژه‌ یک‌ تحقیق‌ مشارکتی است که‌ در آن‌ مشکلات‌ شناسایی‌ شده‌ با روش‌ ارزیابی‌ سریع (Rapid appraisal) در شهر فرخشهر، استان‌ چهارمحال‌ و بختیاری‌ در سال‌ 83 توسط تیم توسعه فرخشهر با مشارکت معاونت پژوهشی دانشگاه علوم پزشکی شهرکرد مورد اولویت‌ بندی‌ قرار گرفتند پس‌ از طبقه‌ بندی‌ اطلاعات‌ بدست‌ آمده‌ از نیازسنجی‌ با در نظر گرفتن‌ عوامل‌ محیطی‌، اقتصادی‌، اجتماعی‌، ساختار نهادها و مؤسسات‌ منطقه‌ و همچنین‌ شناسایی‌ عوامل‌ کند کننده‌ و مانع‌ شونده‌ و شرایط زندگی‌ و معیشتی‌ گروههای‌ مختلف‌ مردم و تعیین‌ ارتباط آن‌ با عوامل‌ فوق‌ الذکر مشکلات‌ اولویت‌ بندی‌ و تجزیه‌ و تحلیل‌ شد. در فرآیند مشارکت جامعه، پرسنل ناظر و اجرائی ابتدا هدف از تعیین اولویت هارا برای عموم شرکت کنندگان شرح دادند و تمامی نکات مبهم را روشن ساختند فرآیند مشارکت بصورت تبادل فعال مشارکت یا مشاوره که از پیشنهادات و نظرات مردم در برنامه ریزی و تصمیم گیری استفاده شود دنبال شد و در آخر تصمیم گیری در مورد تعیین اولویت ها به مردم واگذار شد کل فرآیند با مشارکت فعال اعضای تیم توسعه فرخشهر و با نظارت محققین دانشگاه که به عنوان ناظر شرکت داشتند انجام گردید. ابزارهای اولویت بندی در گروههای ذینفع شامل: ماتریس دو بعدی، دیاگرام اولویت ها، جدول تجزیه و تحلیل مشکلات، دیاگرام ون گروهها دینفع، ماتریس اختلاف و همکاری بین گروههای ذینفع بود. یافته ها: در این‌ مطالعه‌ 40 مشکل‌ مردم‌ فرخشهر شناسایی‌ و در 9 گروه طبقه‌ بندی‌ گردید: مشکلات‌ سالمندان‌، فرهنگی‌ هنری‌، عمرانی‌، ورزشی‌، زنان‌، بهداشت‌ روان‌، جوانان‌، امنیت‌ اجتماعی‌ و مشکلات‌ اشتغال طی فرآیند فوق 20 مشکل به عنوان اولویت های اول تا بیستم تعیین گردید. نهایتاَ با تجزیه و تحلیل داده های بدست آمده از ابزار های اولویت بندی، درک صحیحی از مشکلات حائز اولویت، فرصت ها، اقدامات صورت گرفته، راه حل ها و منابع بالقوه و بالفعل پیش رو برای حل مشکلات حاصل شد

Design of experiments to study the impact of process parameters on droplet size and development of non-invasive imaging techniques in tablet coating

Atomisation of an aqueous solution for tablet film coating is a complex process with multiple factors determining droplet formation and properties. The importance of droplet size for an efficient process and a high quality final product has been noted in the literature, with smaller droplets reported to produce smoother, more homogenous coatings whilst simultaneously avoiding the risk of damage through over-wetting of the tablet core. In this work the effect of droplet size on tablet film coat characteristics was investigated using X-ray microcomputed tomography (XμCT) and confocal laser scanning microscopy (CLSM). A quality by design approach utilising design of experiments (DOE) was used to optimise the conditions necessary for production of droplets at a small (20 μm) and large (70 μm) droplet size. Droplet size distribution was measured using real-time laser diffraction and the volume median diameter taken as a response. DOE yielded information on the relationship three critical process parameters: pump rate, atomisation pressure and coating-polymer concentration, had upon droplet size. The model generated was robust, scoring highly for model fit (R2 = 0.977), predictability (Q2 = 0.837), validity and reproducibility. Modelling confirmed that all parameters had either a linear or quadratic effect on droplet size and revealed an interaction between pump rate and atomisation pressure. Fluidised bed coating of tablet cores was performed with either small or large droplets followed by CLSM and XμCT imaging. Addition of commonly used contrast materials to the coating solution improved visualisation of the coating by XμCT, showing the coat as a discrete section of the overall tablet. Imaging provided qualitative and quantitative evidence revealing that smaller droplets formed thinner, more uniform and less porous film coats

Centrosome misorientation reduces stem cell division during ageing

Asymmetric division of adult stem cells generates one self- renewing stem cell and one differentiating cell, thereby maintaining tissue homeostasis. A decline in stem cell function has been proposed to contribute to tissue ageing, although the underlying mechanism is poorly understood. Here we show that changes in the stem cell orientation with respect to the niche during ageing contribute to the decline in spermatogenesis in the male germ line of Drosophila. Throughout the cell cycle, centrosomes in germline stem cells ( GSCs) are oriented within their niche and this ensures asymmetric division. We found that GSCs containing misoriented centrosomes accumulate with age and that these GSCs are arrested or delayed in the cell cycle. The cell cycle arrest is transient, and GSCs appear to re- enter the cell cycle on correction of centrosome orientation. On the basis of these findings, we propose that cell cycle arrest associated with centrosome misorientation functions as a mechanism to ensure asymmetric stem cell division, and that the inability of stem cells to maintain correct orientation during ageing contributes to the decline in spermatogenesis. We also show that some of the misoriented GSCs probably originate from dedifferentiation of spermatogonia.University of Michigan ; March of Dimes Basil O'Conner Starter Scholar Research Award ; Searle Scholar Program ; NIH [P01 DK53074, R01GM072006]We thank C. Gonzalez, D. McKearin, N. Rusan, M. Peifer and the Bloomington Stock Center for fly stocks; R. Lehmann, C. Field and the Developmental Studies Hybridoma Bank for antibodies; M. Kiel and D. Nakada for help with X-ray irradiation; and S. Morrison and T. Mahowald for comments on the manuscript. This research was supported by a University of Michigan start-up fund, March of Dimes Basil O'Conner Starter Scholar Research Award and the Searle Scholar Program (to Y.M.Y.), and NIH grants P01 DK53074 (to M.T.F.) and R01GM072006 (to A.J.H.).Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/62879/1/nature07386.pd