1,452 research outputs found

    Accounting and Auditing with Blockchain Technology and Artificial Intelligence: A Literature Review

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    This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally

    Cell deformation behavior in mechanically loaded rabbit articular cartilage 4 weeks after anterior cruciate ligament transection

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    SummaryObjectiveChondrocyte stresses and strains in articular cartilage are known to modulate tissue mechanobiology. Cell deformation behavior in cartilage under mechanical loading is not known at the earliest stages of osteoarthritis. Thus, the aim of this study was to investigate the effect of mechanical loading on volume and morphology of chondrocytes in the superficial tissue of osteoarthritic cartilage obtained from anterior cruciate ligament transected (ACLT) rabbit knee joints, 4 weeks after intervention.MethodsA unique custom-made microscopy indentation system with dual-photon microscope was used to apply controlled 2 MPa force-relaxation loading on patellar cartilage surfaces. Volume and morphology of chondrocytes were analyzed before and after loading. Also global and local tissue strains were calculated. Collagen content, collagen orientation and proteoglycan content were quantified with Fourier transform infrared microspectroscopy, polarized light microscopy and digital densitometry, respectively.ResultsFollowing the mechanical loading, the volume of chondrocytes in the superficial tissue increased significantly in ACLT cartilage by 24% (95% confidence interval (CI) 17.2–31.5, P < 0.001), while it reduced significantly in contralateral group tissue by −5.3% (95% CI −8.1 to −2.5, P = 0.003). Collagen content in ACLT and contralateral cartilage were similar. PG content was reduced and collagen orientation angle was increased in the superficial tissue of ACLT cartilage compared to the contralateral cartilage.ConclusionsWe found the novel result that chondrocyte deformation behavior in the superficial tissue of rabbit articular cartilage is altered already at 4 weeks after ACLT, likely because of changes in collagen fibril orientation and a reduction in PG content

    W^+W^+ plus dijet production in the POWHEGBOX

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    We present an implementation of the calculation of the production of W^+W^+ plus two jets at hadron colliders, at next-to-leading order (NLO) in QCD, in the POWHEG framework, which is a method that allows the interfacing of NLO calculations to shower Monte Carlo programs. This is the first 2 -> 4 process to be described to NLO accuracy within a shower Monte Carlo framework. The implementation was built within the POWHEGBOX package. We discuss a few technical improvements that were needed in the POWHEGBOX to deal with the computer intensive nature of the NLO calculation, and argue that further improvements are possible, so that the method can match the complexity that is reached today in NLO calculations. We have interfaced our POWHEG implementation with PYTHIA and HERWIG, and present some phenomenological results, discussing similarities and differences between the pure NLO and the POWHEG+PYTHIA calculation both for inclusive and more exclusive distributions. We have made the relevant code available at the POWHEGBOX web site.Comment: 16 pages, 5 figure

    Hadron Collider Signatures for New Interactions of Top and Bottom Quarks

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    One of the main goals for hadron colliders is the study of the properties of the third generation quarks. We study the signatures for new TeV resonances that couple to top or bottom quarks both at the Tevatron Run II and at the LHC. We find that in the simplest production processes of Drell-Yan type at the Tevatron, the signals are overwhelmed by QCD backgrounds. We also find that it is possible to study these resonances when they are produced in association with a pair of heavy quarks or in association with a single top at the LHC.In particular, with an integrated luminosity of 300 fb−1^{-1} at the LHC, it is possible to probe resonance masses up to around 2 TeV.Comment: 24 pages, 15 figures, Minor corrections, version to appear in Phys. Rev.

    The cost effectiveness of immunoglobulin vs. hematopoietic stem cell transplantation for CIDP

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    Background: Intravenous immunoglobulin (IVIG) is effective as standard first line therapy for chronic inflammatory demyelinating polyradiculoneuropathy (CIDP), but some patients remain dependent on its long-term use. Recently, we have reported that autologous non-myeloablative hematopoietic stem cell transplantation (HSCT) is an effective second line therapy for CIDP. Objectives: To compare the cost of chronic IVIG vs. autologous HSCT (a one-time therapy), we collected data on patients with CIDP undergoing HSCT between 2017 and 2019. This was compared with published literature on the costs and efficacy defined by the Inflammatory Neuropathy Cause And Treatment (INCAT) disability score, Medical Research Council (MRC) sum score, hand grip strength, and SF-36 quality of life (QOL) for CIDP. Methods: Between 2017 and 2019, nineteen patients with chronic CIDP (mean disease treatment duration prior to HSCT of 6 years) underwent autologous HSCT with mean cost of 108,577perpatient(range108,577 per patient (range 56,327–277,119, standard deviation 53,092).AfterHSCT,8053,092). After HSCT, 80% of patients remain IVIG and immune treatment free for up to 5 years. In comparison, published cost of IVIG treatment in the USA for an average CIDP patient exceeds 136,000 per year. Despite remaining treatment free, HSCT demonstrated greater improvement in efficacy compared to immunoglobulins. Recommendations: Given the long-term treatment-free remission and better outcome measurements, autologous HSCT is more cost effective than long-term IVIG treatment in patients with chronic CIDP. However, costs will depend on patient selection, the HSCT regimen, and regional variations. Further analysis of the health economics, i.e., cost/outcome ratio, of HSCT as therapy for chronically IVIG dependent CIDP is warranted

    Single Top Production as a Window to Physics Beyond the Standard Model

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    Production of single top quarks at a high energy hadron collider is studied as a means to identify physics beyond the standard model related to the electroweak symmetry breaking. The sensitivity of the ss-channel W∗W^* mode, the tt-channel WW-gluon fusion mode, and the \tw mode to various possible forms of new physics is assessed, and it is found that the three modes are sensitive to different forms of new physics, indicating that they provide complimentary information about the properties of the top quark. Polarization observables are also considered, and found to provide potentially useful information about the structure of the interactions of top.Comment: References added and minor discussion improvements; results unchanged; Version to be published in PR

    Examining the Higgs boson potential at lepton and hadron colliders: a comparative analysis

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    We investigate inclusive Standard Model Higgs boson pair production at lepton and hadron colliders for Higgs boson masses in the range 120 GeV < m_H < 200 GeV. For m_H < 140 GeV we find that hadron colliders have a very limited capability to determine the Higgs boson self-coupling, \lambda, due to an overwhelming background. We also find that, in this mass range, supersymmetric Higgs boson pairs may be observable at the LHC, but a measurement of the self coupling will not be possible. For m_H > 140 GeV we examine ZHH and HH nu bar-nu production at a future e+e- linear collider with center of mass energy in the range of sqrt{s}=0.5 - 1 TeV, and find that this is likely to be equally difficult. Combining our results with those of previous literature, which has demonstrated the capability of hadron and lepton machines to determine \lambda in either the high or the low mass regions, we establish a very strong complementarity of these machines.Comment: Revtex, 25 pages, 2 tables, 10 figure

    The fully differential single-top-quark cross section in next-to-leading order QCD

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    We present a new next-to-leading order calculation for fully differential single-top-quark final states. The calculation is performed using phase space slicing and dipole subtraction methods. The results of the methods are found to be in agreement. The dipole subtraction method calculation retains the full spin dependence of the final state particles. We show a few numerical results to illustrate the utility and consistency of the resulting computer implementations.Comment: 37 pages, latex, 2 ps figure
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