159 research outputs found
The Effects Of Information Technology Innovativeness On Audit Efficiencies
Information technology (IT) has been identified as an important component of a companyās internal control and general business environment (COSO 2009).Ā This paper examines how IT innovativeness can create value in the accounting domain through its role in improving efficiencies associated with the audit process by reducing overall inherent risks and business risks.Ā To test the relationship between IT innovativeness and audit efficiencies, we use a sample of IT firms recognized by the publication InformationWeek as innovative users of IT and compare those firms with a control group.Ā For the dependent variables measuring audit efficiencies, we focus on audit fees and audit delays.Ā Our research suggests that firms recognized as IT innovators pay lower audit fees and receive their audit reports in a timelier manner than the control firms.Ā Our results are consistent with the idea that investments in IT can provide significant benefits for firms in terms of audit efficiencies
Detecting and Resolving āDirtyā Data: Ten Steps to Better Business Insights
Although businessās increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an entity possesses a perfectly clean set of data. Some of it is inevitably invalid, incomplete, or inaccurateāin other words, ādirty.ā In order to address the issues caused by dirty data, the authors provide a 10-step program CPAs in any setting can use to help businesses make better decisions
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Examining reliability of seasonal to decadal sea surface temperature forecasts: the role of ensemble dispersion
Useful probabilistic climate forecasts on decadal timescales should be reliable (i.e. forecast probabilities match the observed relative frequencies) but this is seldom examined. This paper assesses a necessary condition for reliability, that the ratio of ensemble spread to forecast error being close to one, for seasonal to decadal sea surface temperature retrospective forecasts from the Met Office Decadal Prediction System (DePreSys). Factors which may affect reliability are diagnosed by comparing this spread-error ratio for an initial condition ensemble and two perturbed physics ensembles for initialized and uninitialized predictions. At lead times less than 2āyears, the initialized ensembles tend to be under-dispersed, and hence produce overconfident and hence unreliable forecasts. For longer lead times, all three ensembles are predominantly over-dispersed. Such over-dispersion is primarily related to excessive inter-annual variability in the climate model. These findings highlight the need to carefully evaluate simulated variability in seasonal and decadal prediction systems.Useful probabilistic climate forecasts on decadal timescales should be reliable (i.e. forecast probabilities match the observed relative frequencies) but this is seldom examined. This paper assesses a necessary condition for reliability, that the ratio of ensemble spread to forecast error being close to one, for seasonal to decadal sea surface temperature retrospective forecasts from the Met Office Decadal Prediction System (DePreSys). Factors which may affect reliability are diagnosed by comparing this spread-error ratio for an initial condition ensemble and two perturbed physics ensembles for initialized and uninitialized predictions. At lead times less than 2āyears, the initialized ensembles tend to be under-dispersed, and hence produce overconfident and hence unreliable forecasts. For longer lead times, all three ensembles are predominantly over-dispersed. Such over-dispersion is primarily related to excessive inter-annual variability in the climate model. These findings highlight the need to carefully evaluate simulated variability in seasonal and decadal prediction systems
History of Inuit Community Exposure to Lead, Cadmium, and Mercury in Sewage Lake Sediments
Exposure to lead, cadmium, and mercury is known to be high in many arctic Inuit communities. These metals are emitted from industrial and urban sources, are distributed by long-range atmospheric transport to remote regions, and are found in Inuit country foods. Current community exposure to these metals can be measured in food, but feces and urine are also excellent indicators of total exposure from ingestion and inhalation because a high percentage of each metal is excreted. Bulk domestic sewage or its residue in a waste treatment system is a good substitute measure. Domestic waste treatment systems that accumulate metals in sediment provide an accurate historical record of changes in ingestion or inhalation. We collected sediment cores from an arctic lake used for facultative domestic sewage treatment to identify the history of community exposure to Pb, Cd, and Hg. Cores were dated and fluxes were measured for each metal. A nearby lake was sampled to measure combined background and atmospheric inputs, which were subtracted from sewage lake data. Pb, Cd, and Hg inputs from sewage grew rapidly after the onset of waste disposal in the late 1960s and exceeded the rate of population growth in the contributing community from 1970 to 1990. The daily per-person Pb input in 1990 (720,000 ng/person per day) exceeded the tolerable daily intake level. The Cd input (48,000 ng/person per day) and Hg input (19,000 ng/person per day) were below the respective TDI levels at the time
TMEFF2 Is a PDGF-AA Binding Protein with Methylation-Associated Gene Silencing in Multiple Cancer Types Including Glioma
BACKGROUND: TMEFF2 is a protein containing a single EGF-like domain and two follistatin-like modules. The biological function of TMEFF2 remains unclear with conflicting reports suggesting both a positive and a negative association between TMEFF2 expression and human cancers. METHODOLOGY/PRINCIPAL FINDINGS: Here we report that the extracellular domain of TMEFF2 interacts with PDGF-AA. This interaction requires the amino terminal region of the extracellular domain containing the follistatin modules and cannot be mediated by the EGF-like domain alone. Furthermore, the extracellular domain of TMEFF2 interferes with PDGF-AA-stimulated fibroblast proliferation in a dose-dependent manner. TMEFF2 expression is downregulated in human brain cancers and is negatively correlated with PDGF-AA expression. Suppressed expression of TMEFF2 is associated with its hypermethylation in several human tumor types, including glioblastoma and cancers of ovarian, rectal, colon and lung origins. Analysis of glioma subtypes indicates that TMEFF2 hypermethylation and decreased expression are associated with a subset of non-Proneural gliomas that do not display CpG island methylator phentoype. CONCLUSIONS/SIGNIFICANCE: These data provide the first evidence that TMEFF2 can function to regulate PDGF signaling and that it is hypermethylated and downregulated in glioma and several other cancers, thereby suggesting an important role for this protein in the etiology of human cancers
Simple statistical probabilistic forecasts of the winter NAO
The variability of the North Atlantic Oscillation is a key aspect of Northern Hemisphere atmospheric circulation and has a profound impact upon the weather of the surrounding land masses. Recent success with dynamical forecasts predicting the winter NAO at lead times of a few months has the potential to deliver great socio-economic impacts. Here we find that a linear regression model can provide skillful predictions of the winter NAO based on a limited number of statistical predictors. Identified predictors include El-NiƱo, Arctic sea ice, Atlantic SSTs and tropical rainfall. These statistical models can show significant skill when used to make out-of-sample forecasts and we extend the method to produce probabilistic predictions of the winter NAO. The statistical hindcasts can achieve similar levels of skill to state-of the art dynamical forecast models, although out-of-sample predictions are less skillful, albeit over a small period. Forecasts over a longer out-of-sample period suggest there is true skill in the statistical models, comparable with that of dynamical forecasting models. They can be used both to help evaluate, and to offer insight into sources of predictability and limitations of, dynamical models
PDGF and PDGF receptors in glioma
The family of platelet-derived growth factors (PDGFs) plays a number of critical roles in normal embryonic development, cellular differentiation, and response to tissue damage. Not surprisingly, as it is a multi-faceted regulatory system, numerous pathological conditions are associated with aberrant activity of the PDGFs and their receptors. As we and others have shown, human gliomas, especially glioblastoma, express all PDGF ligands and both the two cell surface receptors, PDGFR-Ī± and -Ī². The cellular distribution of these proteins in tumors indicates that glial tumor cells are stimulated via PDGF/PDGFR-Ī± autocrine and paracrine loops, while tumor vessels are stimulated via the PDGFR-Ī². Here we summarize the initial discoveries on the role of PDGF and PDGF receptors in gliomas and provide a brief overview of what is known in this field
Impact of Immunization Technology and Assay Application on Antibody Performance ā A Systematic Comparative Evaluation
Antibodies are quintessential affinity reagents for the investigation and determination of a protein's expression patterns, localization, quantitation, modifications, purification, and functional understanding. Antibodies are typically used in techniques such as Western blot, immunohistochemistry (IHC), and enzyme-linked immunosorbent assays (ELISA), among others. The methods employed to generate antibodies can have a profound impact on their success in any of these applications. We raised antibodies against 10 serum proteins using 3 immunization methods: peptide antigens (3 per protein), DNA prime/protein fragment-boost (āDNA immunizationā; 3 per protein), and full length protein. Antibodies thus generated were systematically evaluated using several different assay technologies (ELISA, IHC, and Western blot). Antibodies raised against peptides worked predominantly in applications where the target protein was denatured (57% success in Western blot, 66% success in immunohistochemistry), although 37% of the antibodies thus generated did not work in any of these applications. In contrast, antibodies produced by DNA immunization performed well against both denatured and native targets with a high level of success: 93% success in Western blots, 100% success in immunohistochemistry, and 79% success in ELISA. Importantly, success in one assay method was not predictive of success in another. Immunization with full length protein consistently yielded the best results; however, this method is not typically available for new targets, due to the difficulty of generating full length protein. We conclude that DNA immunization strategies which are not encumbered by the limitations of efficacy (peptides) or requirements for full length proteins can be quite successful, particularly when multiple constructs for each protein are used
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