The role of intelligent systems in financial auditing and financial fraud

Intelligent systems have become increasingly prominent in the current competitive and changing corporate atmosphere. Although people in firms still handle many jobs, intelligent systems will become more prominent in the short/medium future and will execute everyday jobs presently executed by people considerably more effectively. Businesses must adapt and consider how human and intelligent systems skills might be combined. This study focuses on the financial auditing profession since these individuals devote a lot of time doing repetitive tasks that intelligent technologies can straightforwardly and swiftly execute. This study investigates the influence of Artificial Intelligence, Big Data, and the Internet of Things on this profession. As per the survey, financial auditors understand that intelligent systems are the way to go as a tool to help them perform their jobs, but they are still concerned to change. Employing these systems in daily financial auditing tasks is seen as having a lot of benefits by these professionals and intelligent systems professionals, but there are still some barriers to overcome. Regardless of the circumstances, intelligent systems will significantly influence financial audits

"We do not understand each other" : the experience of caregivers of deaf children in a rural South African setting

A Thesis Submitted to the Faculty of Humanities, University of the Witwatersrand, Johannesburg, In Fulfilment of the Requirements for the Degree of Doctor of Philosophy March 2015The complexities of deafness, especially within a rural context characterised by poverty of resources and structural barriers to agency and self-efficacy, suggest that childhood deafness may impact significantly on the experience of caregivers of deaf children. Theoretical, practical, audiological, and contextual contributions to the understanding of deafness and Deafness revealed that these can impact on the caregivers’ experience as do factors related to the specific support structures and requirements of caregivers of deaf children in a rural setting. A qualitative approach was used in this study so as to interact respectfully within a human rights viewpoint. The experience of caregivers of deaf children in the Ehlanzeni District of Mpumalanga, South Africa, was explored by conducting 19 semi-structured ethnographic individual interviews and two group interviews with caregivers of deaf children. The participants were recruited through purposive, convenience sampling and snowball sampling strategies. Interviews were conducted in siSwati, South African Sign Language (SASL), and English. One principal and two assistant context mediators were recruited to conduct the interviews in siSwati and SASL. The siSwati and SASL interview transcriptions were translated into English and these, together with the transcriptions of the interviews conducted in English, underwent thematic analysis using the Framework method. Five overarching domains appear to characterise the caregivers’ experience: communication, finances, schooling, psycho-emotional support, and the caregiver role. Within these five domains, sub-themes were identified which delineated the specifics of each domain. This thesis confirms that the experience of deafness is mediated by its context. Within the five interconnected domains, caregivers within this study, especially women, appear to have low self-efficacy and agency within their constrained structural setting and seem to experience a devolution of agency and also an embodied third-party disability. These findings have implications for practice, policy, education, and further research with regard to the need for contextually attuned interactions and mutually co-constructed opportunities for structural developments and agency enhancement. Keywords: deafness, Deafness, deaf children, caregivers, South Africa, Mpumalanga, siSwati, South African Sign Language (SASL), audiology, qualitative research, context, self-efficacy, agency, structure, disability, devolution, embodiment, third-party disability, community of practice (COP)

Licere: uma revista brasileira de lazer

Resumo“Licere: Revista do Programa de Pós‐Graduação Interdisciplinar em Estudos do Lazer/ UFMG” é um periódico trimestral, lançado em 1998, dedicado a discutir a temática lazer em suas múltiplas dimensões, a partir de uma ótica multidisciplinar. Nesse artigo não pretendemos fazer uma apresentação dos “números” que marcam sua trajetória (acesso, artigos recebidos, artigos recusados etc.), mas sim entabular uma reflexão sobre seus caminhos, que têm relação com a própria conformação dos Estudos do Lazer no Brasil. O olhar que lançamos é fruto não só de nossa experiência como editores, mas também do que observamos como autores e pareceristas de outras revistas, notadamente daquelas relacionadas às Ciências do Esporte, com as quais Licere possui relações em função de coincidências históricas.Abstract“Licere: Journal of the Pós‐Graduated Program in Leisure Studies/UFMG” is a quarterly journal, launched in 1998, dedicated to discussing the theme leisure in its multiple dimensions, from a multidisciplinary perspective. In this article we do not intend to make a presentation of the “numbers” that mark his career (access, articles received, rejected papers etc), but engage in a reflection on the journal trajectory, who are related to the conformation of Leisure Studies in Brazil. The look that we have launched not only is the result of our experience as editors, but also what we observe as authors and reviewers of other journals, especially those related to Sports Science, with which relations have Licere due to historical coincidences

Propuesta de ordenamiento y uso turístico de la zona de playa de San Clemente

El presente trabajo tiene como objetivo brindar una propuesta de equipamiento complementado con un ordenamiento para el uso de la playa de San Clemente, ubicada en la provincia de Manabí. La tesis presenta una metodología utilizada para recolectar información, y de esta manera introducirnos en el perfil del turista que visita la playa de San Clemente y a través de él, analizar la demanda y la oferta existente. Con los datos obtenidos se realiza un estudio de la situación actual de la playa, la capacidad de carga, identificación de impactos socio ambientales y el análisis FODA, en base a los resultados adquiridos se proponen soluciones que permitan un desarrollo de calidad del destino, creando diseños para su instalación como baterías sanitarias y duchas, tachos de basura y torres salvavidas, lógicamente todo lo mencionado con su respectivo modelo de gestión, para finalmente lograr la aceptación por parte del visitante y el reconocimiento de la playa, involucrando a la comunidad quien se convertirá en el principal beneficiario

Evaluación de la remoción de materia orgánica en humedales artificiales de flujo subsuperficial a escala piloto como tratamiento de pulimento en las aguas residuales de frigovito S.A.

Una de las problemáticas ambientales de mayor impacto y recurrencia es el vertimiento de aguas residuales con altas cargas contaminantes sobre el recurso hídrico. Para reducir estas cargas o concentraciones, se aplican diversos procesos en serie, como los pretratamientos, tratamientos primarios y tratamientos secundarios. Con éstos, muchas veces, es más que suficiente para alcanzar las remociones exigidas por la normatividad, sin embargo, para ser amigables con el medio ambiente, se puede optar por un tratamiento de pulimento como los humedales artificiales, con el cual además de generar un aislamiento vegetal a una planta de tratamiento convencional, se puede establecer una aceptable remoción adicional en carga orgánica. En la Planta de Tratamiento de Aguas Residuales – PTAR de FRIGOVITO S.A., empresa dedicada al sacrificio de ganado bovino y porcino para abastecimiento de carne al municipio de Pasto y municipios aledaños en el departamento de Nariño, está conformada por un pretratamiento de desbaste y flotación, un tratamiento primario por sedimentación y un tratamiento secundario de lagunaje; a pesar de que tiene una buena eficiencia con remoción por encima del 90% en carga contaminante para los parámetros fisicoquímicos como DBO5 y DQO, en la actualidad no cumplen con los límites máximos permisibles exigidos por la Resolución 0631 de 2015, los cuales son en términos de DBO5 de 450 mg/L y DQO es de 800 mg/L, mientras las características del efluente sin incluir los humedales, arrojan valores en términos de concentración en DBO5 de 917 mg/L y en DQO de 3.136,5 mg/L..

Current strategies for preventing renal dysfunction in patients with heart failure: a heart failure stage approach

Renal dysfunction is common during episodes of acute decompensated heart failure, and historical data indicate that the mean creatinine level at admission has risen in recent decades. Different mechanisms underlying this change over time have been proposed, such as demographic changes, hemodynamic and neurohumoral derangements and medical interventions. In this setting, various strategies have been proposed for the prevention of renal dysfunction with heterogeneous results. In the present article, we review and discuss the main aspects of renal dysfunction prevention according to the different stages of heart failure

Experimental production of the Late Neolithic/ Early Chalcolithic engraved schist plaques of Southwestern Iberia: an approach to techniques and tools

Engraved schist plaques are one of the most original artistic manifestations in Southwestern Iberia during the Late Neolithic and Early Chalcolithic local chrono-zones (3200–2600 cal BCE), being assumed to be the distinguishing feature of the megalithic group that develops in this region since the mid-4th millennium BCE onwards. Although their «symbolic production» (in terms of their possible meanings) is extensively debated, the stages of their «physical production» are yet to be precisely defined, especially regarding the techniques and tools used. Based on some Experimental Archaeology exercises, the authors rehearse a practical approach to the manufacture of engraved schist plaques by defining the possible tools used in their production and how they influence the final outcome of the artefact. Replicas were analysed both macroscopically and microscopically, combining SEM (scanning electron microscopy) and EDX (energy-dispersive X-ray spectroscopy), in order to identify potential micro evidence from the use of different tools, thus setting up some working basis for further analysis on archaeological samples.As placas de xisto gravadas são uma das mais originais manifestações artísticas do Sudoeste peninsular durante o Neolítico Final e Calcolítico Inicial (3200–2600 cal a.n.e.), sendo assumidas como um elemento característico do grupo megalítico que aquí se desenvolve desde meados do IV milénio a.n.e. adiante. Ainda que a sua «produção simbólica» (a nível dos seus possíveis significados) seja amplamente debatida, as etapas da sua «produção física» ainda não estão definidas com rigor, particularmente em relação às técnicas e utensilios utilizados. Com base em alguns exercícios de Arqueologia Experimental, os autores ensaiam uma aproximação prática à produção de placas de xisto gravadas, procurando definir os potenciais utensilios utilizados na sua manufactura e de como estes influenciariam o resultado final do artefacto. As réplicas produzidas foram analisadas tanto macroscopicamente como microscopicamente, combinando análises de SEM (microscopia electrónica de varrimento) e EDX (espectroscopia de raios X por energia dispersiva), com o objectivo de identificar potenciais micro evidências do uso de diferentes utensílios, estabelecendo deste modo uma base de trabalho para análises futuras sobre amostras arqueológicas.info:eu-repo/semantics/publishedVersio

EVIDÊNCIA E ESPECULAÇÃO: “A ORIGEM” DO FUTEBOL NO RIO DE JANEIRO (1898-1902)

For decades, there have been discussions about the “origin” of football in Brazil. Often marked by identity disputes and celebratory inclinations, such discussions indicate the strong social presence of that sport. This article discusses some evidence of football experiences that took place in Rio de Janeiro between 1898 and 1902. Newspapers and magazines published in the city were used as sources, especially The Rio News. To interpret the material, suggestions of Luca (2005) were taken into account, considering what was published as representations related to writers’ and/or publications’ profile. By questioning the basis of some statements about the early days of football in Rio de Janeiro, we infer that, between 1898 and 1902, the first matches were held in different spheres, a pioneer calendar was structured, and a field started to emerge that would quickly be established. Durante décadas han sido usuales los debates sobre “el origen” del fútbol en Brasil. No pocas veces marcadas por disputas de identidad y tendencias de celebración, tales discusiones son un indicador de la intensa presencia social de este deporte. En este artículo se discuten algunas evidencias de experiencias con el fútbol que tuvieron lugar en Río de Janeiro entre los años 1898 y 1902. Para alcanzar ese objetivo, fueron usados como fuentes periódicos publicados en la ciudad, especialmente el The Rio News, editado en inglés entre 1874 y 1901. Para la interpretación del material, se han tenido en cuenta las sugerencias de Tania Regina de Luca (2005), considerando lo que se publicó como representaciones relacionadas a las características del cronista y del periódico. Cuestionando la naturaleza de algunas afirmaciones sobre los primeros momentos de fútbol en Río de Janeiro, se percibió que, entre 1898 y 1902, se realizaron los primeros juegos en diferentes ámbitos, se estructuró un calendario pionero y se comenzó a conformar un campo que vendría a establecerse rápidamente. Há décadas, têm sido usuais os debates sobre “a origem” do futebol no Brasil. Não poucas vezes marcadas por disputas identitárias e por tendências celebratórias, tais discussões são um indicador da intensa presença social dessa prática. Neste artigo, discutem-se algumas evidências de experiências com o futebol que ocorreram no Rio de Janeiro entre os anos de 1898 e 1902. Para alcance do objetivo, como fontes, foram utilizados periódicos publicados na cidade, especialmente o The Rio News. Para interpretação do material, tiveram-se em conta as sugestões de Luca (2005), considerando-se o que foi veiculado como representações relacionadas ao perfil do cronista e/ou jornal/revista. Questionando a natureza de sustentação de algumas afirmações sobre os primórdios do futebol no Rio de Janeiro, inferiu-se que, entre 1898 e 1902, foram realizados os primeiros jogos em diferentes esferas, se estruturou um pioneiro calendário e começou a se conformar um campo que iria rapidamente se estabelecer.