RISK FACTORS OF ENTERPRISE INTERNAL CONTROL: GOVERNANCE REFERS TO INTERNET OF THINGS (IOT) ENVIRONMENT

This study aims to investigate enterprise risk factors for governing the risk of Internet of Things (IoT) environment. Under the guidance of Gowin’s Vee knowledge map strategy, this study reviewed the related literature and used Delphi expert questionnaire to construct and revise the defined risk factors. Two rounds of expert survey were conducted. A total of 24 experts from the fields of information technology, audit management, and risk management were selected to conduct the questionnaire survey. Eighty-three question items were obtained and categorized into various types of risk factors including environment, process, decision-making, operation, authority, data processing and information, moral, and finance. These factors were categorized according to the consistent opinion of experts. Program SPSS 12.0 was adopted to analyze feedback information from expert questionnaire by conducting statistical analyses and validity testing. All risk factors were integrated and designed carefully, supplemented by verification through statistical value of mean, inter-quartile range, and content validity ratio (CVR). The results of this research can be used as reference in the study of risk factors under IoT governance, and to enhance the development of knowledge on qualitative research. Further, in the new generation of IoT governance practice, the related factors of enterprise risk management can be regarded as key measurement items in internal control and auditing

State of the climate in 2018

In 2018, the dominant greenhouse gases released into Earth’s atmosphere—carbon dioxide, methane, and nitrous oxide—continued their increase. The annual global average carbon dioxide concentration at Earth’s surface was 407.4 ± 0.1 ppm, the highest in the modern instrumental record and in ice core records dating back 800 000 years. Combined, greenhouse gases and several halogenated gases contribute just over 3 W m−2 to radiative forcing and represent a nearly 43% increase since 1990. Carbon dioxide is responsible for about 65% of this radiative forcing. With a weak La Niña in early 2018 transitioning to a weak El Niño by the year’s end, the global surface (land and ocean) temperature was the fourth highest on record, with only 2015 through 2017 being warmer. Several European countries reported record high annual temperatures. There were also more high, and fewer low, temperature extremes than in nearly all of the 68-year extremes record. Madagascar recorded a record daily temperature of 40.5°C in Morondava in March, while South Korea set its record high of 41.0°C in August in Hongcheon. Nawabshah, Pakistan, recorded its highest temperature of 50.2°C, which may be a new daily world record for April. Globally, the annual lower troposphere temperature was third to seventh highest, depending on the dataset analyzed. The lower stratospheric temperature was approximately fifth lowest. The 2018 Arctic land surface temperature was 1.2°C above the 1981–2010 average, tying for third highest in the 118-year record, following 2016 and 2017. June’s Arctic snow cover extent was almost half of what it was 35 years ago. Across Greenland, however, regional summer temperatures were generally below or near average. Additionally, a satellite survey of 47 glaciers in Greenland indicated a net increase in area for the first time since records began in 1999. Increasing permafrost temperatures were reported at most observation sites in the Arctic, with the overall increase of 0.1°–0.2°C between 2017 and 2018 being comparable to the highest rate of warming ever observed in the region. On 17 March, Arctic sea ice extent marked the second smallest annual maximum in the 38-year record, larger than only 2017. The minimum extent in 2018 was reached on 19 September and again on 23 September, tying 2008 and 2010 for the sixth lowest extent on record. The 23 September date tied 1997 as the latest sea ice minimum date on record. First-year ice now dominates the ice cover, comprising 77% of the March 2018 ice pack compared to 55% during the 1980s. Because thinner, younger ice is more vulnerable to melting out in summer, this shift in sea ice age has contributed to the decreasing trend in minimum ice extent. Regionally, Bering Sea ice extent was at record lows for almost the entire 2017/18 ice season. For the Antarctic continent as a whole, 2018 was warmer than average. On the highest points of the Antarctic Plateau, the automatic weather station Relay (74°S) broke or tied six monthly temperature records throughout the year, with August breaking its record by nearly 8°C. However, cool conditions in the western Bellingshausen Sea and Amundsen Sea sector contributed to a low melt season overall for 2017/18. High SSTs contributed to low summer sea ice extent in the Ross and Weddell Seas in 2018, underpinning the second lowest Antarctic summer minimum sea ice extent on record. Despite conducive conditions for its formation, the ozone hole at its maximum extent in September was near the 2000–18 mean, likely due to an ongoing slow decline in stratospheric chlorine monoxide concentration. Across the oceans, globally averaged SST decreased slightly since the record El Niño year of 2016 but was still far above the climatological mean. On average, SST is increasing at a rate of 0.10° ± 0.01°C decade−1 since 1950. The warming appeared largest in the tropical Indian Ocean and smallest in the North Pacific. The deeper ocean continues to warm year after year. For the seventh consecutive year, global annual mean sea level became the highest in the 26-year record, rising to 81 mm above the 1993 average. As anticipated in a warming climate, the hydrological cycle over the ocean is accelerating: dry regions are becoming drier and wet regions rainier. Closer to the equator, 95 named tropical storms were observed during 2018, well above the 1981–2010 average of 82. Eleven tropical cyclones reached Saffir–Simpson scale Category 5 intensity. North Atlantic Major Hurricane Michael’s landfall intensity of 140 kt was the fourth strongest for any continental U.S. hurricane landfall in the 168-year record. Michael caused more than 30 fatalities and $25 billion (U.S. dollars) in damages. In the western North Pacific, Super Typhoon Mangkhut led to 160 fatalities and$6 billion (U.S. dollars) in damages across the Philippines, Hong Kong, Macau, mainland China, Guam, and the Northern Mariana Islands. Tropical Storm Son-Tinh was responsible for 170 fatalities in Vietnam and Laos. Nearly all the islands of Micronesia experienced at least moderate impacts from various tropical cyclones. Across land, many areas around the globe received copious precipitation, notable at different time scales. Rodrigues and Réunion Island near southern Africa each reported their third wettest year on record. In Hawaii, 1262 mm precipitation at Waipā Gardens (Kauai) on 14–15 April set a new U.S. record for 24-h precipitation. In Brazil, the city of Belo Horizonte received nearly 75 mm of rain in just 20 minutes, nearly half its monthly average. Globally, fire activity during 2018 was the lowest since the start of the record in 1997, with a combined burned area of about 500 million hectares. This reinforced the long-term downward trend in fire emissions driven by changes in land use in frequently burning savannas. However, wildfires burned 3.5 million hectares across the United States, well above the 2000–10 average of 2.7 million hectares. Combined, U.S. wildfire damages for the 2017 and 2018 wildfire seasons exceeded $40 billion (U.S. dollars)

Risk Factors of Enterprise Internal Control: Governance Refers to Internet of Things (IOT) Environment

This study aims to investigate enterprise risk factors for governing the risk of Internet of Things (IoT) environment. Under the guidance of Gowin\u27s Vee knowledge map strategy, this study reviewed the related literature and used Delphi expert questionnaire to construct and revise the defined risk factors. Two rounds of expert survey were conducted. A total of 24 experts from the fields of information technology, audit management, and risk management were selected to conduct the questionnaire survey. Eighty-three question items were obtained and categorized into various types of risk factors including environment, process, decision-making, operation, authority, data processing and information, moral, and finance. These factors were categorized according to the consistent opinion of experts. Program SPSS 12.0 was adopted to analyze feedback information from expert questionnaire by conducting statistical analyses and validity testing. All risk factors were integrated and designed carefully, supplemented by verification through statistical value of mean, inter-quartile range, and content validity ratio (CVR). The results of this research can be used as reference in the study of risk factors under IoT governance, and to enhance the development of knowledge on qualitative research. Further, in the new generation of IoT governance practice, the related factors of enterprise risk management can be regarded as key measurement items in internal control and auditing

Risk Factors of Enterprise Internal Control: Governance Refers to Internet of Things (IOT) Environment

This study aims to investigate enterprise risk factors for governing the risk of Internet of Things (IoT) environment. Under the guidance of Gowin\u27s Vee knowledge map strategy, this study reviewed the related literature and used Delphi expert questionnaire to construct and revise the defined risk factors. Two rounds of expert survey were conducted. A total of 24 experts from the fields of information technology, audit management, and risk management were selected to conduct the questionnaire survey. Eighty-three question items were obtained and categorized into various types of risk factors including environment, process, decision-making, operation, authority, data processing and information, moral, and finance. These factors were categorized according to the consistent opinion of experts. Program SPSS 12.0 was adopted to analyze feedback information from expert questionnaire by conducting statistical analyses and validity testing. All risk factors were integrated and designed carefully, supplemented by verification through statistical value of mean, inter-quartile range, and content validity ratio (CVR). The results of this research can be used as reference in the study of risk factors under IoT governance, and to enhance the development of knowledge on qualitative research. Further, in the new generation of IoT governance practice, the related factors of enterprise risk management can be regarded as key measurement items in internal control and auditing

In Vivo and In Vitro Elution of Analgesics from Multilayered Poly(D,L)-lactide-co-glycolide Nanofibers Incorporated Ureteral Stents

We develop novel analgesic-eluting nanofiber-incorporated ureteral stents that offer sustained release of lidocaine and ketorolac for local drug delivery. Lidocaine and poly(D,L)-lactide-co-glycolide (PLGA) were dissolved in hexafluoroisopropanol and were electrospun into nonwoven nanofibers onto the surface of ureteral stents. This was followed by electrospinning of another layer of PLGA nanofibers containing ketorolac. Electrospun drug-loaded nanofibers were then characterized using scanning electron microscopy, Fourier transform infrared spectroscopy, and water contact angle analysis. In addition, the elution behavior characteristics of the analgesics, both in vivo and in vitro, from the nanofiber-incorporated stents were evaluated. Experimental results indicate that the analgesic-eluting ureteral stents could liberate high strengths of analgesics in vitro and in vivo for at least 50 and 30 days, respectively. The analgesic-eluting nanofiber-incorporated ureteral stents are potentially applicable for alleviating the discomfort associated with stent implant

Sustained Delivery of Analgesic and Antimicrobial Agents to Knee Joint by Direct Injections of Electrosprayed Multipharmaceutical-Loaded Nano/Microparticles

In this study, we developed biodegradable lidocaine–/vancomycin–/ceftazidime–eluting poly(d,l–lactide–co–glycolide) (PLGA) nano/microparticulate carriers using an electrospraying process, and we evaluated the release behaviors of the carriers in knee joints. To prepare the particles, predetermined weight percentages of PLGA, vancomycin, ceftazidime, and lidocaine were dissolved in solvents. The PLGA/antibiotic/lidocaine solutions were then fed into a syringe for electrospraying. After electrospraying, the morphology of the sprayed nano/microparticles was elucidated by scanning electron microscopy (SEM). The in vitro antibiotic/analgesic release characteristics of the nano/microparticles were studied using high-performance liquid chromatography (HPLC). In addition, drug release to the synovial tissues and fluids was studied in vivo by injecting drug-loaded nano/microparticles into the knee joints of rabbits. The biodegradable electrosprayed nano/microparticles released high concentrations of vancomycin/ceftazidime (well above the minimum inhibition concentration) and lidocaine into the knee joints for more than 2 weeks and for over 3 days, respectively. Such results suggest that electrosprayed biodegradable nano/microcarriers could be used for the long-term local delivery of various pharmaceuticals

The Impact of Microbial Biotransformation of Catechin in Enhancing the Allelopathic Effects of <i>Rhododendron formosanum</i>

<div><p><i>Rhododendron formosanum</i> is distributed widely in the central mountains in Taiwan and the major allelopathic compound in the leaves has been identified as (-)-catechin, which is also a major allelochemical of an invasive spotted knapweed in North America. Soil microorganisms play key roles in ecosystems and influence various important processes, including allelopathy. However, no microorganism has been identified as an allelochemical mediator. This study focused on the role of microorganisms in the allelopathic effects of <i>R. formosanum</i>. The microorganism population in the rhizosphere of <i>R. formosanum</i> was investigated and genetic analysis revealed that the predominant genera of microorganisms in the rhizosphere of <i>R. formosanum</i> were <i>Pseudomonas</i>, <i>Herbaspirillum</i>, and <i>Burkholderia</i>. The dominant genera <i>Pseudomonas</i> utilized (-)-catechin as the carbon source and catalyzed the conversion of (-)-catechin into protocatechuic acid <i>in vitro</i>. The concentrations of allelochemicals in the soil were quantified by liquid chromatography-electrospray ionization/tandem mass spectrometry. The concentration of (-)-catechin in the soil increased significantly during the extreme rainfall in the summer season and suppressed total bacterial populations. Protocatechuic acid accumulation was observed while total bacterial populations increased abundantly in both laboratory and field studies. Allelopathic interactions were tested by evaluating the effects of different allelochemicals on the seed germination, radicle growth, and photosynthesis system II of lettuce. Protocatechuic acid exhibited higher phytotoxicity than (-)-catechin did and the effect of (-)-catechin on the inhibition of seed germination was enhanced by combining it with protocatechuic acid at a low concentration. This study revealed the significance of the allelopathic interactions between <i>R. formosanum</i> and microorganisms in the rhizosphere. These findings demonstrate that knowledge regarding the precise biotransformation process of (-)-catechin by microorganisms in the environment is necessary to increase our understanding of allelopathy. </p> </div

Integrative pathway and network analysis provide insights on flooding-tolerance genes in soybean

Abstract Soybean is highly sensitive to flooding and extreme rainfall. The phenotypic variation of flooding tolerance is a complex quantitative trait controlled by many genes and their interaction with environmental factors. We previously constructed a gene-pool relevant to soybean flooding-tolerant responses from integrated multiple omics and non-omics databases, and selected 144 prioritized flooding tolerance genes (FTgenes). In this study, we proposed a comprehensive framework at the systems level, using competitive (hypergeometric test) and self-contained (sum-statistic, sum-square-statistic) pathway-based approaches to identify biologically enriched pathways through evaluating the joint effects of the FTgenes within annotated pathways. These FTgenes were significantly enriched in 36 pathways in the Gene Ontology database. These pathways were related to plant hormones, defense-related, primary metabolic process, and system development pathways, which plays key roles in soybean flooding-induced responses. We further identified nine key FTgenes from important subnetworks extracted from several gene networks of enriched pathways. The nine key FTgenes were significantly expressed in soybean root under flooding stress in a qRT-PCR analysis. We demonstrated that this systems biology framework is promising to uncover important key genes underlying the molecular mechanisms of flooding-tolerant responses in soybean. This result supplied a good foundation for gene function analysis in further work

Relative concentrations of (-)-catechin and protocatechuic acid, and the bacterial population in the medium, during 120 h incubation with <i>Pseudomonas</i> sp. CRF3-Ps-1.

<p>(●) Relative concentration of catechin (<i>r</i> = -0.958, <i>P</i> = 0.0025, <i>n</i> = 6); (○) Bacterial population of <i>Pseudomonas</i> CRF3-Ps-1 (<i>r</i> = 0.974, <i>P</i> = 0.001, <i>n</i> = 6); (△) Relative concentration of protocatechuic acid (<i>r</i> = 0.874, <i>P</i> = 0.0226, <i>n</i> = 6). (B) Correlations between the concentration of protocatechuic acid and bacterial populations in the soil of <i>R. formosanum</i> (<i>r</i> = 0.734, <i>P</i> = 0.0066, <i>n</i> = 12). </p