Advanced Analytical Procedures Research Articles

External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information

ABSTRACT Recent studies and new standards suggest that auditors can use information from expanded external sources to verify their clients’ financial information. We propose advanced substantive analytical procedures with external nonfinancial measures derived from weather information to test whether it helps detect misstatements. Using computational simulations and daily store-level sales data, we test whether the proposed procedures with weather indicators outperform the procedures without such indicators in substantive analytical procedures to identify overstated daily store sales. For the multilocation retail firm examined in this study, we find that the models with one or more weather indicators perform better at detecting misstatements than the models without them. When the reliability of relevant internal information is in question, the usefulness of weather indicators is apparent. Overall, our results provide evidence suggesting the potential value of external nonfinancial measures in auditing.

IMPLEMENTATION OF THE PRISM SURVEY FORM TO CREATE SEISMIC RISK MAPS

This study details a seismic risk assessment of stone and adobe masonry structures in the Agios Dometios Municipality, Nicosia, Cyprus. The study integrates field inspections using the PRISM survey form, designed exclusively for masonry buildings, with advanced analytical procedures. The initial phase involves comprehensive field inspections to evaluate the structural condition and vulnerabilities of these historic masonry buildings. The data gathered from these inspections provide essential insights into potential seismic risks. This data, alongside fragility curves generated from 3D finite element (FE) models using nonlinear time-history analysis, informs the creation of seismic risk maps for Agios Dometios. These maps offer a comprehensive depiction of the area's seismic vulnerability, particularly concerning the masonry structures, serving as invaluable resources for local authorities and conservationists in strategizing preservation and reinforcement measures, and in formulating mitigation plans. This study's approach, blending field inspections with advanced computational analysis, provides a robust framework for assessing the seismic risks of masonry structures. It holds significant implications for preserving architectural heritage in seismically active regions, offering a model that can be replicated in similar urban contexts.

IMPLEMENTATION OF THE PRISM SURVEY FORM TO CREATE SEISMIC RISK MAPS

This study details a seismic risk assessment of stone and adobe masonry structures in the Agios Dometios Municipality, Nicosia, Cyprus. The study integrates field inspections using the PRISM survey form, designed exclusively for masonry buildings, with advanced analytical procedures. The initial phase involves comprehensive field inspections to evaluate the structural condition and vulnerabilities of these historic masonry buildings. The data gathered from these inspections provide essential insights into potential seismic risks. This data, alongside fragility curves generated from 3D finite element (FE) models using nonlinear time-history analysis, informs the creation of seismic risk maps for Agios Dometios. These maps offer a comprehensive depiction of the area's seismic vulnerability, particularly concerning the masonry structures, serving as invaluable resources for local authorities and conservationists in strategizing preservation and reinforcement measures, and in formulating mitigation plans. This study's approach, blending field inspections with advanced computational analysis, provides a robust framework for assessing the seismic risks of masonry structures. It holds significant implications for preserving architectural heritage in seismically active regions, offering a model that can be replicated in similar urban contexts.

A Systematic Review on the Pharmacological Prospectives of <i>Vitex negundo</i> in <i>Ayurveda</i> Drug Research

In Ayurveda, there are many formulations containing Vitex negundo which is indicated in specific pathogenic and non-pathogenic condition. Hence this review attempted to explore the data of research at a glimpse. Peer reviewed and published data from PubMed had been selected for the same. The PubMed database (2009 to 2019) were searched using the keyword ‘Vitex negundo’, ‘Ayurveda’ with Boolean operator ‘AND’. A total of 45 free full text articles were retrieved from 57 articles with specific inclusion criteria. All the 45 studies were categorized into in silico studies, analytical studies, in vitro studies, in vivo studies and clinical studies. Then the data such as the type and design of research, the techniques used, and sample size were categorized into tables and the results were attained through thorough reading and analysis. A descriptive method is adopted for the review and quality aspects of the data were not taken into consideration. Compounds namely, acerosin and thymol were studied in in silico as an inhibitor for mTOR and on skin diseases respectively. Analytical studies explored the presence of compounds such as estriol, angnuside, phydroxybenzoicacid etc. Pharmacological activities such as anti-bacterial, anti-cancerous, anti-tubercular were studied in vitro and in vivo. A clinical study on Nirgundi khanavati in gridrasi (sciatica) is found to be effective in reducing the pain threshold. The phytochemical research of the drug were also proven against carcinoma. There is a high scope for research for more clinical studies and standardization with advanced analytical procedures and marker compounds.

29 Quick-Reference Criteria for Identifying Clinically Significant Multivariate Change in Older Adult Cognition: An ADNI Study

Objective:Accurately interpreting change in cognitive functioning is an essential aspect of clinical care for older adults. Several approaches to identifying ‘true’ cognitive change in a single cognitive measure are available (e.g., reliable change methods, regression-based norms); however, neuropsychologists in clinical settings often rely on simple score differences rather than advanced analytical procedures especially since they examine multiple test performances. This study sought to establish quick-reference normative criteria to help neuropsychologists identify how frequently significant change occurs across multiple cognitive measures in cognitively normal older adults.Participants and Methods:Data were obtained from the Alzheimer’s Disease Neuroimaging Initiative (ADNI). Participants were 401 older adults who were classified as cognitively normal at baseline and at 24-month follow-up. In ADNI, these clinical classifications are made separately from the assessment of cognitive performance, including cognitive change. The sample was 50.1% female, 93.5% non-Hispanic White, 4.0% non-Hispanic Black, 1.5% Asian American, and 1.0% other race/ethnicity, with a mean age of 76.0 years (SD = 4.9). Mean education was 16.4 years (SD = 2.7). The cognitive battery included: Boston Naming Test, Category Fluency Test, Trails A & B, Clock Drawing Test, and Auditory Verbal Learning Test, Trial 1-5 Total and Delayed Recall. Change scores between baseline performance and 24-month follow-up were calculated for each measure. The natural distribution of change scores was examined for each measure and cut points representing the 5th and 10th percentile were applied to each distribution to classify participants who exhibited substantial declines in performance on a given measure. We then examined the multivariate frequency of statistically rare change scores for each individual.Results:As expected in a normal sample, overall cognitive performance was generally stable between baseline and 24-month followup. Across cognitive measures, 43.6% of participants had at least one change score fall below the 10th percentile in the distribution of change scores, and 21.9% had at least one score below the 5th percentile. 13.0% of participants had two or more change scores that fell below the 10th percentile, in comparison to 4.5% with two or more below the 5th percentile. 3.2% of participants had three or more change scores below the 10th percentile, versus 0.5% of participants who had three change scores below the 5th percentile.Conclusions:Among cognitively normal older adults assessed twice at a 24-month interval with a battery of seven measures, it was not uncommon for an individual to have at least one score fall below the 10th percentile (43% of the sample) or even the 5th percentile (21%) in the natural distribution of change scores. However, only 3.2% of normals had more than two declines in test performance below the 10th percentile, and less than 1% of the sample at more than one change score at the 5th percentile. This suggests that individuals who exhibit more multivariate changes in performance than these standards are likely experiencing an abnormal rate of cognitive decline. Our findings provide a preliminary quick-reference approach to identifying clinically significant cognitive change. Future studies will explore additional batteries and examine multivariate frequencies of change in clinical populations.

Advanced image-free analysis of the nano-organization of chromatin and other biomolecules by Single Molecule Localization Microscopy (SMLM)

The cell as a system of many components, governed by the laws of physics and chemistry drives molecular functions having an impact on the spatial organization of these systems and vice versa. Since the relationship between structure and function is an almost universal rule not only in biology, appropriate methods are required to parameterize the relationship between the structure and function of biomolecules and their networks, the mechanisms of the processes in which they are involved, and the mechanisms of regulation of these processes. Single molecule localization microscopy (SMLM), which we focus on here, offers a significant advantage for the quantitative parametrization of molecular organization: it provides matrices of coordinates of fluorescently labeled biomolecules that can be directly subjected to advanced mathematical analytical procedures without the need for laborious and sometimes misleading image processing. Here, we propose mathematical tools for comprehensive quantitative computer data analysis of SMLM point patterns that include Ripley distance frequency analysis, persistent homology analysis, persistent ‘imaging’, principal component analysis and co-localization analysis. The application of these methods is explained using artificial datasets simulating different, potentially possible and interpretatively important situations. Illustrative analyses of real complex biological SMLM data are presented to emphasize the applicability of the proposed algorithms. This manuscript demonstrated the extraction of features and parameters quantifying the influence of chromatin (re)organization on genome function, offering a novel approach to study chromatin architecture at the nanoscale. However, the ability to adapt the proposed algorithms to analyze essentially any molecular organizations, e.g., membrane receptors or protein trafficking in the cytosol, offers broad flexibility of use.

Environmental Impacts of Coal Nanoparticles from Rehabilitated Mine Areas in Colombia

With the possible increase in mining activities and recently projected population growth in Colombia, large quantities of nanoparticles (NPs) and potentially hazardous elements (PHEs) will be of major concern to mine workers, indigenous residents, and surrounding communities. This study highlights the need to regulate the pollution from Colombian mining activities that comply with regional regulations and global strategies. Colombian coal rejects (CRs) from the Cesar Basin, Colombia, were studied primarily by advanced electron microscopic and analytical procedures. Therefore, the goal of this research is to evaluate the role of NPs in the alteration of CRs’ structure in a renewed zone at Cerrejón coal area (La Guajira, Colombia) through advanced electron microscopic (AEMs) methods. The objective of the analysis is to evaluate the incidence mode of nanoparticles, which contain potentially hazardous elements. The bulk crystallography (X-ray diffraction), chemical structure, and morphologies of NPs were studied by high-resolution transmission electron microscopy (HR-TEM), field emission scanning electron microscopy (FE-SEM), micro-beam diffraction (MBD), selected area electron diffraction (SAED), and energy-dispersive X-ray spectroscopy (EDX) procedures. The AEMs provided comprehensive insights into the geochemical evolution of CRs. Consequently, the AEMs can be used as essential tools for CR management in coal mining areas. The regular dimension of detected NPs was found to be above 2 nm. Ultrafine particles of quartz were identified by the advanced electron microscopy. Furthermore, the findings also revealed aluminium, calcium, potassium, titanium, iron oxides, and PHEs in the CRs. The extensive water practice in the coal extraction process combined with atmospheric oxygen supports oxidations of iron sulphide, thus releasing PHEs to the surrounding environment. Dehydration of sulphate salts fluctuate at consistent humidity in the coal mine environments. The study demonstrates the great influence of coal mining activities on the environment and human health.

Critical Auditors’ Expertise for Blockchain-Based Business Environment

Abstract The future of work of both external and internal auditors is exciting and promising, as well as, in the same time, threatening and extremely demanding. The exciting and promising part is connected with lots of possibilities for auditors’ professional career developments and specialization, while the threatening and demanding part is directed towards the ongoing demand and need for continuous education and upgrading their knowledge base and skill sets in order to be able to stay up to date with all developments and changes in their and their clients’ internal and external surroundings. Today these surroundings are characterized by big data and usage of information and communication technologies (ICTs), among which the blockchain technology (BCT) is described as the most pervasive and promising one. This paper is primarily driven by the scarcity of literature and conducted scientific researches regarding the specialized educations and expertise that auditors need to attend and possess in order to be able to exist in the blockchain-based business environment. Therefore, the main research objective of this paper was to determine critical external and internal auditors’ expertise that they need to possess in order to be relevant and successful in the blockchain-based business environment. In order to achieve this main objective, desk research and survey research were conducted. Survey research was conducted on a sample of external and internal auditors in Croatia. In general, results of the empirical research showed that both external and internal auditors in Croatia think that they need to possess high level of expertise in advanced analytical procedures (APs) in order to be able to audit blockchain-based business operations. Consequently, this then instantaneously increases auditors’ demand for specialized education in fields of BCT, APs, and data analytics (DAs) in general.

Influence of lacing bars on the buckling capacity of four-legged latticed columns considering geometric imperfections.

The buckling behavior of latticed columns had been widely investigated based on the theory of Euler, Engesser and Timoshenko shear beam. Although these methods had been formulated and proved to be accurate in case of special assumptions, the influences of lacing bars on the buckling behavior of latticed columns were unclear. This paper modeled a general four-legged latticed column to study the influence of the cross-section characteristics of lacing bars along with their imperfections on the buckling capacity of latticed columns. Three loading conditions and four geometric imperfect models were built to testify the performance of lacing bars. To calculate the buckling load of latticed columns with imperfections accurately, advanced nonlinear analytical procedures using Newton-Raphson incremental-iterative method (ANAP-NR) and Risk arc-length incremental-iterative method (ANAP-Risk) were developed, and then validated by FE software ABAQUS. The current data in the paper show the maximum variation on the critical buckling load of latticed columns, caused by the cross-section area, the bending moment of inertia outer lacing plane, and the imperfections of lacing bars, could reach 68%, 30%, and 25%. The analytical results indicate the great importance of lacing bars on the buckling capacity of latticed columns.

RETRACTED: Seismic analysis and optimization of building structure based on embedded system

The structure's dynamic model is an important factor for analyzing different environmental factors of construction activities. A simple non-linear model to learn the behavior of the building during an earthquake. Structure analysis is an important part of the evaluation and seismic design. When the earthquake law that has passed through the static analysis of the lateral load of the structure's weight began more than 100 years ago. Due to the nonlinear response of the dynamics and the structure, the advanced analytical procedure has been carried out over time. At least two data sets of the Differential Evolution (DE) and Particle Swarm Optimization (PSO) is in a non-linear dynamic model and the building based embedded system. It is estimated by using the parameter optimization algorithm of the building model. Model of performance and optimization algorithm performance: because there is no a lot of structural modeling expertise, this paper focuses on two aspects. The results, in these algorithms, algorithm Differential Evolution (DE) is, in most cases, it indicates that it is better than the corresponding. As in the model, the result is, it tells me that it is going well in the predicted scenario.

Seismic Model Parameter Optimization for Building Structures.

Structural dynamic modeling is a key element in the analysis of building behavior for different environmental factors. Having this in mind, the authors propose a simple nonlinear model for studying the behavior of buildings in the case of earthquakes. Structural analysis is a key component of seismic design and evaluation. It began more than 100 years ago when seismic regulations adopted static analyzes with lateral loads of about 10% of the weight of the structure. Due to the dynamics and non-linear response of the structures, advanced analytical procedures were implemented over time. The authors’ approach is the following: having a nonlinear dynamic model (in this case, a multi-segment inverted pendulum on a cart with mass-spring-damper rotational joints) and at least two datasets of a building, the parameters of the building’s model are estimated using optimization algorithms: Particle Swarm Optimization (PSO) and Differential Evolution (DE). Not having much expertise on structural modeling, the present paper is focused on two aspects: the proposed model’s performance and the optimization algorithms performance. Results show that among these algorithms, the DE algorithm outperformed its counterpart in most situations. As for the model, the results show us that it performs well in prediction scenarios.

Metronomic chemotherapy of carboplatin-loaded PEGylated MWCNTs: synthesis, characterization and in vitro toxicity in human breast cancer

Our objective of this study is to design and develop a polyethylene glycol (PEG2000)-modified multiwall carbon nanotube (PEGylated MWCNT) formulation for oral controlled metronomic chemotherapeutic drug delivery. Multiwall carbon nanotubes undergo various chemical modifications including oxidation with strong acids, conjugation of polyethylene glycol, and coating with cellulose acetate phthalate which resulted in the formation of aqueous dispersion and prevention of drug degradation in acidic environment. Advanced analytical procedure such as Fourier transform infra-red, X-ray diffraction, differential scanning calorimetry, thermal gravimetric analysis, transmission electron microscopy, and dynamic light scattering techniques were used to evaluate physicochemical characterization. We also performed in vitro cytotoxic study by MTT assay and results revealed that carboplatin-loaded PEGylated MWCNTs did not show significant detrimental effect on the viability of MDA-MB-231 (human breast cancer) cells. The maximum encapsulation and drug-loading capacity were determined to be 71.58 ± 0.04 and 39.62 ± 0.07%, respectively. The release of carboplatin from PEGylated MWCNTs was investigated at simulated intestinal fluid (SIF), pH 6.8, after optimizing at simulated gastric fluid (SGF), pH 1.2, by enteric coating. Enteric-coated PEGylated MWCNTs exhibit pH-responsive drug activity in a sustained manner especially at pH 6.8. This surface modification strongly suggests that PEGylated MWCNTs could be a potential carrier for metronomic chemotherapeutic agent for high drug resistance, drug with maximum adverse effect and poorly oral bioavailable drugs.

Development and application of microwave-assisted extraction and advanced low density microextraction technique coupled with high-performance liquid chromatography for the successful determination of heterocyclic aromatic amines in barbecued meat sample and method optimization using response surface methodology

Heterocyclic aromatic amines (HAAs) produced during heat processing in meat samples are introduced as chemical toxicants with hazardous effect on human body. In this study, we applied an advanced, simple, efficient and sensitive analytical procedure based on microwave-assisted extraction and low density solvent/dispersive liquid–liquid microextraction coupled with high-performance liquid chromatography for the determination of four kinds of HAAs (2-amino-3,4-dimethylimidazo[4,5-f]quinoline (MeIQ), 2-amino-3,8-dimethylimidazo[4,5-f]quinoxaline (MeIQx), 2-amino-1-methyl-6-phenyl-imidazo[4,5-b]pyridine (PhIP) and 2-amino-3-methylimidazo[4,5-f]quinoline (IQ)) in barbecued meat samples for the first time. The parameters affected on microextraction method including type and volume of extraction and disperser solvents, salt percent and PH were optimized using response surface design. The dynamic linear range was 1–1000 ng g−1. The coefficient of determination was higher than 0.982, relative standard deviations were between 3.7 and 8.1%. The recoveries in tree levels (10, 50 and 100 ng g−1) were obtained 89–101.5%. Detection limits were between 0.25 and 0.71 ng g−1. Offered technique is sensitive, selective‚ quick and precise. The most concentration of HAAs determined in barbecued meat samples was for IQ 1250 ng g−1 and the lowest amount is also related to IQ type 25 ng g−1. This proposed method presents proper concentration factors and detection limits for determination of HAAs in different barbecued meat samples.

Characterization of hafting adhesives using comprehensive two‐dimensional gas chromatography coupled to time‐of‐flight mass spectrometry

AbstractThe determination of the presence and the composition of residues from organic materials on archeological objects allows the behavior of our prehistoric ancestors to be better understood. The functional analysis of tools used for daily life activities, such as hunting or hide working, represents an important source of information. However, the chemical characterization of residues from archeological artifacts represents an analytical challenge. On one hand, the residues are made of different natural materials containing hundreds of chemicals. This complexity requires advanced analytical procedures to separate and identify the constituents. On the other hand, the low quantity and the advanced degradation require sensitive and non‐destructive methods. In this study, an approach employing headspace sampling (solid‐phase microextraction) with comprehensive two‐dimensional gas chromatography coupled to high‐resolution‐time‐of‐flight mass spectrometry was developed for the characterization of adhesive residues on simulated archeological artifacts. First, the performance of the analytical system was evaluated on a standard mixture and a pine resin sample. Next, adhesives and adhesives mixtures were analyzed that represented typical compositions that have been witnessed in archaeological applications. This analytical approach is a gateway into new potential for headspace organic residue characterization as a first step of analysis prior to altering residues for additional characterization.

Validation of an advanced analytical procedure applied to the measurement of environmental radioactivity

In this work, an advanced analytical procedure was applied to calculate radioactivity in spiked water samples in a close geometry gamma spectroscopy. It included MCNP-CP code in order to calculate the coincidence summing correction factor (CSF). The CSF results were validated by a deterministic method using ETNA code for both p-type HPGe detectors. It showed that a good agreement for both codes. Finally, the validity of the developed procedure was confirmed by a proficiency test to calculate the activities of various radionuclides. The results of the radioactivity measurement with both detectors using the advanced analytical procedure were received the ‘‘Accepted’’ statuses following the proficiency test.

The Use of Metallography for Examination of Causes of Surface Defects on Visual Parts

Many of currently manufactured components intended for automotive, must not only meet the requirements on functionality, but also considerable demands on the visual appearance. Parts are subjected to thorough inspection and suppliers are forced to deal with causes of a very slight visual defects. When examining the defects, it is necessary to use a whole range of advanced analytical methods and procedures previously used only for identification of the physical and chemical properties and structure of the material. This paper deals with several examples which have been solved. It focuses especially on the use of demanding metallographic sample preparation from components with surface defects, examining the defects on the cross-section using mainly microscopic techniques and determining the causes of their generation. These results then serve as a basis for modification of the technology and thus they are the tool for significant reduction of amount of NOK parts.

Redox and Temperature Dependent Attenuation of Twenty Organic Micropollutants - A Systematic Column Study.

Owing to advanced analytical procedures an increasing number of organic micropollutants have been identified within the aquatic environment. Results from field investigations evidenced the attenuation of various organic micropollutants to be impacted by the predominant hydrochemical conditions. In the course of this study, column experiments were performed to examine the influence of redox conditions and temperature on the attenuation of 20 wastewater derived organic micropollutants. For this purpose, the degradation behavior of these compounds were investigated under oxic, nitrate reducing, iron/manganese reducing and sulfidic conditions at 21 °C in sandy aquifer sediments. Redox dependent degradation was observed for the pharmaceutically active compounds atenolol, metoprolol, sotalol, iopromide, phenazone, propyphenazone, acesulfame and trimethoprim as well as for two phenazone type metabolites. In order to identify temperature dependencies, oxic columns were in addition operated at 6 °C, indicating the removal of several compounds to be influenced by the prevalent temperature.

Elimination of organic micro-contaminants in municipal wastewater by a combined immobilized biomass reactor and solar photo-Fenton tertiary treatment

AbstractMunicipal wastewater treatment plants (MWTPs) have become one of the main sources of water for potential reuse. However, some pharmaceuticals, pesticides, hormones and others organics escape conventional wastewater treatments, and therefore, new technologies must be applied to overcome the problem. This article presents an efficient alternative that combines an aerobic immobilized biomass reactor (IBR) with a solar photo-Fenton process as a tertiary treatment. Real municipal wastewater was treated in the IBR system in batch and continuous modes. Micro-pollutants were monitored by using an advanced analytical procedure consisting of pre-concentration of samples by solid phase extraction (SPE) followed by liquid chromatography coupled to mass spectrometry. Results were compared with those observed in the MWTP secondary conventional activated sludge treatment. Effluents from the IBR, operating at the maximum treatment capacity, were treated in a previously optimized solar photo-Fenton pilot plant as a tertiary treatment to entirely eliminate remnant micro-pollutants.

Simplified methods for seismic assessment of existing buildings

Besides the complex instructions of guidance documents for seismic rehabilitation of existing buildings, some institutions have provided simple criteria in terms of simplified rehabilitations. ASCE 41-06 is one of documents that introduced a simple method for assessment of certain buildings that do not require advanced analytical procedures. Furthermore the New Zealand guideline has presented a simple lateral mechanism analysis that is a hand static analysis for determining the probable collapse mechanism, lateral strength and displacement capacity of the structure. The present study is focused on verifying the results of the simplified methods which is used by NZSEE and ASCE 41-06 in assessment of existing buildings. For this, three different special steel moment and braced frames are assessed under these two guidelines and the accuracy of the results is checked with the results of nonlinear static and dynamic analysis. After comparison of obtained results, suggestions are presented to improve seismic retrofit criteria.

The human gut microbiota: a dynamic interplay with the host from birth to senescence settled during childhood.

The microbiota "organ" is the central bioreactor of the gastrointestinal tract, populated by a total of 10(14) bacteria and characterized by a genomic content (microbiome), which represents more than 100 times the human genome. The microbiota plays an important role in child health by acting as a barrier against pathogens and their invasion with a highly dynamic modality, exerting metabolic multistep functions and stimulating the development of the host immune system, through well-organized programming, which influences all of the growth and aging processes. The advent of "omics" technologies (genomics, proteomics, metabolomics), characterized by complex technological platforms and advanced analytical and computational procedures, has opened new avenues to the knowledge of the gut microbiota ecosystem, clarifying some aspects on the establishment of microbial communities that constitute it, their modulation and active interaction with external stimuli as well as food, within the host genetic variability. With a huge interdisciplinary effort and an interface work between basic, translational, and clinical research, microbiologists, specialists in "-omics" disciplines, and clinicians are now clarifying the role of the microbiota in the programming process of several gut-related diseases, from the physiological symbiosis to the microbial dysbiosis stage, through an integrated systems biology approach.