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Audit Analytics: Data Science for the Accounting Profession (Use R!)
Par J. Christopher Westland. 2024
This book, using R and RStudio, demonstrates how to render an audit opinion that is legally and statistically defensible; analyze,…
extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms—comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades, as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. This 2nd edition includes updated code and test. Machine learning, AI, and SEC’s EDGAR data are also, improved and updated. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Many examples reflect the focus of the 2024 CPA exam, and the data analytics-machine learning approach will be central to the AICPA’s programs, in the near future.The two-volume open access book set LNCS 14576 + 14577 constitutes the proceedings of the 33rd European Symposium on Programming,…
ESOP 2024, which was held during April 6-11, 2024, in Luxemburg, as part of the European Joint Conferences on Theory and Practice of Software, ETAPS 2024.The 25 full papers and 1 fresh perspective paper presented in these proceedings were carefully reviewed and selected from 72 submissions. The papers were organized in topical sections as follows:Part I: Effects and modal types; bidirectional typing and session types; dependent types; Part II: Quantum programming and domain-specific languages; verification; program analysis; abstract interpretation.In uralten Spielen wie Schach oder Go können sich die brillantesten Spieler verbessern, indem sie die von einer Maschine produzierten…
Strategien studieren. Robotische Systeme üben ihre Bewegungen selbst. In Arcade Games erreichen lernfähige Agenten innerhalb weniger Stunden übermenschliches Niveau. Wie funktionieren diese spektakulären Algorithmen des bestärkenden Lernens? Mit gut verständlichen Erklärungen und übersichtlichen Beispielen in Java und Greenfoot können Sie sich die Prinzipien des bestärkenden Lernens aneignen und in eigenen intelligenten Agenten anwenden. Greenfoot (M.Kölling, King’s College London) und das Hamster-Modell (D.Bohles, Universität Oldenburg) sind einfache, aber auch mächtige didaktische Werkzeuge, die entwickelt wurden, um Grundkonzepte der Programmierung zu vermitteln. Wir werden Figuren wie den Java-Hamster zu lernfähigen Agenten machen, die eigenständig ihre Umgebung erkunden. Die zweite Auflage enthält neue Themen wie "Genetische Algorithmen" und "Künstliche Neugier" sowie Korrekturen und Überarbeitungen.This book provides a foundation in stochastic, linear, and mixed-integer programming algorithms with a focus on practical computer algorithm implementation.…
The purpose of this book is to provide a foundational and thorough treatment of the subject with a focus on models and algorithms and their computer implementation. The book’s most important features include a focus on both risk-neutral and risk-averse models, a variety of real-life example applications of stochastic programming, decomposition algorithms, detailed illustrative numerical examples of the models and algorithms, and an emphasis on computational experimentation. With a focus on both theory and implementation of the models and algorithms for solving practical optimization problems, this monograph is suitable for readers with fundamental knowledge of linear programming, elementary analysis, probability and statistics, and some computer programming background. Several examples of stochastic programming applications areincluded, providing numerical examples to illustrate the models and algorithms for both stochastic linear and mixed-integer programming, and showing the reader how to implement the models and algorithms using computer software.Artificial Intelligence in Education: The Power and Dangers of ChatGPT in the Classroom (Studies in Big Data #144)
Par Amina Al-Marzouqi, Said A. Salloum, Mohammed Al-Saidat, Ahmed Aburayya, Babeet Gupta. 2024
This book aims to bring together a collection of innovative and cutting-edge research that addresses the various challenges in the…
application and theoretical aspects of ChatGPT in education. ChatGPT is a large language model developed by OpenAI that has the ability to generate human-like text based on a prompt. This has significant potential for use in the field of education, as it allows for the creation of personalized, interactive learning experiences, automating assessment and grading, and more. In e-learning, ChatGPT is used to provide instant feedback and support to students, as well as generate interactive conversations in the target language for language learning. It is also integrated with existing learning management systems and educational technology platforms to enhance their capabilities. In research, ChatGPT is used for natural language processing and sentiment analysis to gather insights on student learning experiences and educational outcomes. However, it is important to note that there are also ethical and privacy concerns that come with using language models like ChatGPT in education, such as data protection and the potential for bias. Overall, the use of ChatGPT in education has the potential to revolutionize the way we learn, teach, and access information. The book seeks to publish original manuscripts that cover a broad range of topics, from the development of new chatbot technologies and their integration into the classroom, to the examination of the ethical and pedagogical implications of these systems. By compiling the latest developments in the field and highlighting new areas for exploration, this book provides valuable insights and perspectives for researchers, educators, and practitioners working in the field of ChatGPT and education. The ultimate goal is to advance the understanding of ChatGPT and its role in education and to promote its effective and responsible use in the classroom and beyond.Iterative Learning Control for Network Systems Under Constrained Information Communication (Intelligent Control and Learning Systems #12)
Par Wenjun Xiong, Zijian Luo, Daniel W. Ho. 2024
This book focuses on the subject area of Network Systems and Control Theory, providing a comprehensive examination of the dynamic…
behavior of networked systems operating under communication constraints. It introduces innovative iterative learning control strategies that aim to ensure stability, consistency, and security of networked systems. The field of networked systems has garnered significant interest from scientists and engineers across various disciplines, including information, electrical, transportation, life, social, and management sciences. This book consistently addresses a wide range of issues related to networked systems, emphasizing the critical impact of communication constraints on stability and security. It highlights the effectiveness and importance of iterative learning methods in tackling these challenges.Suitable for both undergraduate and graduate students interested in networked systems and iterative learning control, this book alsoserves as a valuable resource for university faculty and engineers engaged in complex systems, control theory research, and real-world applications. Its broad appeal extends to professionals working in related fields, seeking a deeper understanding of networked systems and their control mechanisms.The open access book 3-volume set LNCS 14570-14573 constitutes the proceedings of the 30th International Conference on Tools and Algorithms…
for the Construction and Analysis of Systems, TACAS 2024, which was held as part of the European Joint Conferences on Theory and Practice of Software, ETAPS 2024, during April 6-11, 2024, in Luxembourg.The 53 full papers and 16 short SVComp contributions included in these proceedings were carefully reviewed and selected from 159 submissions. They were organized in topical sections as follows:Part I: STA and SMT solving; synthesis; logic and decidability; program analysis and proofs; proof checking; Part II: Model Checking; automata and learning; software verification; probabilistic systems; simulations; Part III: Neural networks; testing and verification; games; concurrency; SV-Comp 2024.Advances in Electrical Systems and Innovative Renewable Energy Techniques: The Proceedings of the International Conference on Electrical Systems and Automation (Volume 1) (Advances in Science, Technology & Innovation)
Par Mohamed Bendaoud, Amine El Fathi, Farhad Ilahi Bakhsh, Siano Pierluigi. 2024
This edited book on “Advances in Electrical Systems and Innovative Renewable Energy Techniques” is an outcome of the selected papers…
presented at the International Conference on Electrical Systems & Automation, (ICESA 2023) held from 29 to 30, May 2023 at the Faculty of Sciences and technologies, Al Hoceïma, Morocco.This edited book is divided into 2 volumes. This volume will be divided into 3 parts, each devoted to distinct yet interconnected aspects of the subject matter.The first part focuses on various advancements in renewable energy techniques. It explores topics ranging from biomass combustion characteristics and hydrogen production using photovoltaics to the assessment of wave energy potential and the performance evaluation of solar collectors. These research papers not only shed light on the current state-of-the-art technologies but also offer valuable insights into their implementation, efficiency, and potential impact on the energy landscape.The second part focuses on interdisciplinary approaches between electrical and renewable energy systems and includes research chapters on photovoltaic (PV) energy, wind energy, and microgrid systems.For PV systems, several topics and issues are addressed such as modeling of PV systems using single diode model and double diode model; analytical and numerical methods for extraction of PV parameters; extraction of maximum power from PV system using integral SMC strategy, sun-pointing orientation, SuDoKu, and ANN algorithms; and fault detection and classification based on metaheuristic technique, and feedforward neural network.For the wind system, its modeling is first discussed, and then the control of the wind system using direct power, PI, fuzzy logic, sliding mode, and time delay strategies is analyzed.In the third part, the chapters focus on efficient energy management, optimization of microgrids, and the use of advancedtechnologies to improve energy performance. Researchers present innovative solutions to address the challenges of energy efficiency, grid responsiveness, and the integration of new energy sources.Digitale Plattformen im industriellen Mittelstand: Strategien, Methoden, Umsetzungsbeispiele (Intelligente Technische Systeme – Lösungen aus dem Spitzencluster it’s OWL)
Par Daniel Beverungen, Roman Dumitrescu, Arno Kühn, Christoph Plass. 2024
Dieses Buch stellt neue Strategien, Methoden und Umsetzungsbeispiele vor, mit denen digitale Plattformen zur Realisierung erfolgreicher Geschäftsstrategien im industriellen Mittelstand…
eingesetzt werden. Digitale Plattformen sind Erfolgsgaranten für viele Weltmarktführer im Konsumgüterbereich. Aber auch der industrielle Mittelstand kann mit ihrer Hilfe neue Geschäftsfelder erschließen und Wettbewerbsvorteile realisieren. In diesem Band zeigen wir auf, warum sich produzierende Unternehmen schon heute in diesem Wettbewerbsumfeld positionieren müssen und welche strategischen Handlungsoptionen existieren. Ein strukturierter Transformationspfad zeigt, wie der industrielle Mittelstand über die Etablierung digitaler Dienstleistungen den Sprung in die Plattformökonomie schaffen kann. Innovative Methoden und Werkzeuge bieten konkrete Hilfestellung, um diesen Transformationsprozess strategisch zu planen und umzusetzen. Zwei ausgewählte Praxisbeispiele zeigen schließlich auf, wie der Einstieg in die Plattformökonomie erfolgreich gelingt.This book constitutes revised selected papers from the thoroughly refereed proceedings of the 7th International Conference on Space Information Network,…
SINC 2023, held in Wuhan, China, during October 12–13, 2023. The 8 full papers and 5 short papers included in this book were carefully reviewed and selected from 73 submissions. The papers present the latest research in the fields of space information networks.Human-Centered Services Computing for Smart Cities: IEICE Monograph
Par Yohei Murakami, Kosaku Kimura. 2024
This open-access book compiles seven monographs from researchers at the forefront of services computing and artificial intelligence for smart cities.…
This is structured into three thematic parts: service composition, big data analysis, and service integration for smart cities.The first part describes service compositions for smart cities, where interaction between services and the physical world, including humans, is paramount, unlike services on the Web and clouds. The second part addresses the challenges of big data analytics in smart cities, with a focus on privacy-preserving methodologies. The third part reports human-centered service integration for applications in smart cities.Advances in Design, Simulation and Manufacturing: Proceedings of the International Conference on Design, Simulation, Manufacturing: The Innovation Exchange, DSMIE-2018, June 12-15, 2018, Sumy, Ukraine (Lecture Notes in Mechanical Engineering)
Par Vitalii Ivanov, Yiming Rong, Justyna Trojanowska, Joachim Venus, Oleksandr Liaposhchenko, Jozef Zajac, Ivan Pavlenko, Milan Edl, Dragan Perakovic. 2019
This book reports on topics at the interface between manufacturing, mechanical and chemical engineering. It gives a special emphasis to…
CAD/CAE systems, information management systems, advanced numerical simulation methods and computational modeling techniques, and their use in product design, industrial process optimization and in the study of the properties of solids, structures and fluids. Control theory, ICT for engineering education as well as ecological design and food technologies are also among the topics discussed in the book. Based on the International Conference on Design, Simulation, Manufacturing: The Innovation Exchange (DSMIE-2018), held on June 12-15, 2018, in Sumy, Ukraine, the book provides academics and professionals with a timely overview and extensive information on trends and technologies behind current and future developments of Industry 4.0, innovative design and renewable energy generation.Subjected to 22 hours of interrogation, torture and beating by South African police on September 6, 1977, Steve Biko died…
six days later. Donald Woods, Biko's close friend and a leading white South African newspaper editor, exposed the murder helping to ignite the black revolution.Not Even My Name: A True Story
Par Thea Halo. 2001
A riveting account of exile from Turkish genocide, brought to light for the first time ever in Sano Halo's personal…
story Not Even My Name exposes the genocide carried out during and after WW I in Turkey, which brought to a tragic end the 3000-year history of the Pontic Greeks (named for the Pontic Mountain range below the Black Sea). During this time, almost 2 million Pontic Greeks and Armenians were slaughtered and millions of others were exiled. Not Even My Name is the unforgettable story of Sano Halo's survival, as told to her daughter, Thea, and of their trip to Turkey in search of Sano's home 70 years after her exile. Sano Halo was a 10-year-old girl when she was torn from her ancient, pastoral way of life in the mountains and sent on a death march that annihilated her family. Stripped of everything she had ever held dear, even her name, Sano was sold by her surrogate family into marriage when still a child to a man three times her age. Not Even My Name follows Sano's marriage, the raising of her ten children in New York City, and her transformation as an innocent girl who was forced to move from a bucolic life to the 20th century in one bold stride. Written in haunting and eloquent prose, Not Even My Name weaves a seamless texture of individual and group memory, evoking all the suspense and drama of the best told tales.Transforming Public Services—Combining Data and Algorithms to Fulfil Citizen’s Expectations (Intelligent Systems Reference Library #252)
Par Christophe Gaie, Mayuri Mehta. 2024
This book provides a precise portrayal of the current trends and future perspectives of e-Government. It outlines new approaches that…
optimize public services across diverse sectors. Going beyond traditional boundaries, it offers mathematical models for public services supported by convincing case studies. This book significantly enhances various government services, such as education, healthcare, safety, security, and culture. It also strongly emphasizes safeguarding citizens' personal data, ensuring privacy, and obtaining explicit consent. Tailored for students and academics, the book is an invaluable reference for teaching graduate courses in e-Government, Process Modelling, or Artificial Intelligence. Its impact extends beyond the classroom; civil servants from all domains can find practical insights to navigate the ongoing modernization of public services. Even citizens curious about the transformation in their public services can find this book enlightening. Researchers working in the area of e-Governance can use this book to discover the recent developments in e-Government.Geomorphic Risk Reduction Using Geospatial Methods and Tools (Disaster Risk Reduction)
Par Raju Sarkar, Sunil Saha, Basanta Raj Adhikari, Rajib Shaw. 2024
This book explores the use of advanced geospatial techniques in geomorphic hazards modelling and risk reduction. It also compares the…
accuracy of traditional statistical methods and advanced machine learning methods and addresses the different ways to reduce the impact of geomorphic hazards.In recent years with the development of human infrastructures, geomorphic hazards are gradually increasing, which include landslides, flood and soil erosion, among others. They cause huge loss of human property and lives. Especially in mountainous, coastal, arid and semi-arid regions, these natural hazards are the main barriers for economic development. Furthermore, human pressure and specific human actions such as deforestation, inappropriate land use and farming have increased the danger of natural disasters and degraded the natural environment, making it more difficult for environmental planners and policymakers to develop appropriate long-term sustainability plans. The most challenging task is to develop a sophisticated approach for continuous inspection and resolution of environmental problems for researchers and scientists. However, in the past several decades, geospatial technology has undergone dramatic advances, opening up new opportunities for handling environmental challenges in a more comprehensive manner.With the help of geographic information system (GIS) tools, high and moderate resolution remote sensing information, such as visible imaging, synthetic aperture radar, global navigation satellite systems, light detection and ranging, Quickbird, Worldview 3, LiDAR, SPOT 5, Google Earth Engine and others deliver state-of-the-art investigations in the identification of multiple natural hazards. For a thorough examination, advanced computer approaches focusing on cutting-edge data processing, machine learning and deep learning may be employed. To detect and manage various geomorphic hazards and their impact, several models with a specific emphasis on natural resources and the environment may be created.24: Life Stories and Lessons from the Say Hey Kid
Par Willie Mays, John Shea. 1951
THE INSTANT NEW YORK TIMES BESTSELLER ANDSAN FRANCISCO CHRONICLE BESTSELLERThe legendary Willie Mays shares the inspirations and influences responsible for…
guiding him on and off the field in this reflective and inspirational memoir."Even if, like me, you thought you had pretty much read and heard all there was to read and hear about Willie Mays, this warmhearted book will inform and reward you. And besides, what true baseball fan can ever get enough of Willie Mays? Say Hey! Read on and enjoy." —From the Foreword by Bob Costas “It’s because of giants like Willie that someone like me could even think about running for President.” —President Barack ObamaWidely regarded as the greatest all-around player in baseball history because of his unparalleled hitting, defense and baserunning, the beloved Willie Mays offers people of all ages his lifetime of experience meeting challenges with positivity, integrity and triumph in 24: Life Stories and Lessons from the Say Hey Kid.Presented in 24 chapters to correspond with his universally recognized uniform number, Willie’s memoir provides more than the story of his role in America’s pastime. This is the story of a man who values family and community, engages in charitable causes especially involving children and follows a philosophy that encourages hope, hard work and the fulfillment of dreams.“I was very lucky when I was a child. My family took care of me and made sure I was in early at night. I didn’t get in trouble. My father made sure that I didn’t do the wrong thing. I’ve always had a special place in my heart for children and their well-being, and John Shea and I got the idea that we should do something for the kids and the fathers and the mothers, and that’s why this book is being published. We want to reach out to all generations and backgrounds. Hopefully, these stories and lessons will inspire people in a positive way.” —Willie MaysIndia Calling: An Intimate Portrait of a Nation's Remaking
Par Anand Giridharadas. 2012
Reversing his parents' immigrant path, a young American-born writer returns to India and discovers an old country making itself newAnand…
Giridharadas sensed something was afoot as his plane from America prepared to land in Bombay. An elderly passenger looked at him and said, "We're all trying to go that way," pointing to the rear. "You, you're going this way?"Giridharadas was returning to the land of his ancestors, amid an unlikely economic boom. But he was interested less in its gold rush than in its cultural upheaval, as a new generation has sought to reconcile old traditions and customs with new ambitions and dreams.In India Calling, Giridharadas brings to life the people and the dilemmas of India today, through the prism of his émigré family history and his childhood memories of India. He introduces us to entrepreneurs, radicals, industrialists, and religious seekers, but, most of all, to Indian families. He shows how parents and children, husbands and wives, cousins and siblings are reinventing relationships, bending the meaning of Indianness, and enduring the pangs of the old birthing the new. Through their stories, and his own, he paints an intimate portrait of a country becoming modern while striving to remain itself.The Silver Swan: In Search of Doris Duke
Par Sallie Bingham. 2020
"Men who inherit great wealth are respected, but women who do the same are ridiculed. In The Silver Swan, Sallie…
Bingham rescues Doris Duke from this gendered prison and shows us just how brave, rebellious, and creative this unique woman really was, and how her generosity benefits us to this day.” —Gloria Steinem A bold portrait of Doris Duke, the defiant and notorious tobacco heiress who was perhaps the greatest modern woman philanthropistIn The Silver Swan, Sallie Bingham chronicles one of the great underexplored lives of the twentieth century and the very archetype of the modern woman. “Don’t touch that girl, she’ll burn your fingers,” FBI director J. Edgar Hoover once said about Doris Duke, the inheritor of James Buchanan Duke’s billion-dollar tobacco fortune. During her lifetime, she would be blamed for scorching many, including her mother and various ex-lovers. She established her first foundation when she was twenty-one; cultivated friendships with the likes of Jackie Kennedy, Imelda Marcos, and Michael Jackson; flaunted interracial relationships; and adopted a thirty-two year-old woman she believed to be the reincarnation of her deceased daughter. This is also the story of the great houses she inhabited, including the classically proportioned limestone mansion on Fifth Avenue, the sprawling Duke Farms in New Jersey, the Gilded Age mansion Rough Point in Newport, Shangri La in Honolulu, and Falcon’s Lair overlooking Beverly Hills. Even though Duke was the subject of constant scrutiny, little beyond the tabloid accounts of her behavior has been publicly known. In 2012, when eight hundred linear feet of her personal papers were made available, Sallie Bingham set out to probe her identity. She found an alluring woman whose life was forged in the Jazz Age, who was not only an early war correspondent but also an environmentalist, a surfer, a collector of Islamic art, a savvy businesswoman who tripled her father’s fortune, and a major philanthropist with wide-ranging passions from dance to historic preservation to human rights. In The Silver Swan, Bingham is especially interested in dissecting the stereotypes that have defined Duke’s story while also confronting the disturbing questions that cleave to her legacy.MacBook For Dummies
Par Mark L. Chambers. 2024
Discover the best tips and tricks for using your new Mac laptop For years, MacBook For Dummies has been making…
it easy to learn new technology. This new edition keeps the easy-to-follow instructions coming. Learn the basics of customizing your Dock and using desktop widgets. Then, figure out how to go on the internet, stream music, send instant messages, and more. Expert author Mark Chambers will show you how to navigate the macOS operating system and personalize your MacBook to your liking. And you'll learn your way around features like Stage Manager, Continuity Camera, SharePlay, and Handoff. Is this your first new computer in a while? MacBook For Dummies gives you the rundown on how to exist without an internal DVD drive. Whether you're a newbie or a Mac veteran looking for insider tips, this is the quick start guide for you. Learn the features and productivity tools from macOS Stay protected by making the most of the built-in Mac security features Organize your life with Mac's multitasking feature, Stage Manager Discover how to stream music, edit videos, and share media content online MacBook beginners and upgraders alike will graduate to power users of the MacBook Pro and MacBook Air models, thanks to this trusted Dummies title.