This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.
Oil spill clean-up is a long-standing challenge for researchers to prevent serious environmental pollution. A new kind of oil-absorbent based on silicon-containing polymers (e.g., poly(dimethylsiloxane) (PDMS)) with high absorption capacity and excellent reusability was prepared and used for oil-water separation. The PDMS-based oil absorbents have highly interconnected pores with swellable skeletons, combining the advantages of porous materials and gels. On the other hand, polymer/silica composites have been extensively studied as high-performance functional coatings since, as an organic/inorganic composite material, they are expected to combine polymer flexibility and ease of processing with mechanical properties. Polymer composites with increased impact resistance and tensile strength without decreasing the flexibility of the polymer matrix can be achieved by incorporating silica nanoparticles, nanosand, or sand particles into the polymeric matrices. Therefore, polymer/silica composites have attracted great interest in many industries. Some potential applications, including high-performance coatings, electronics and optical applications, membranes, sensors, materials for metal uptake, etc., were comprehensively reviewed. In the first part of the review, we will cover the recent progress of oil absorbents based on silicon-containing polymers (PDMS). In the later details of the review, we will discuss the recent developments of functional materials based on polymer/silica composites, sand, and nanosand systems.
Life experience and moral practice are the most important ways of moral learning and moral implementation. In the teaching of lower grade morality and rule of law courses, the students are connected with the reality of life, and the teaching content is carefully designed, starting from the students' life experience and learning interests, to explore and provide time and space for students to explore and experience independently, and to guide students through exploration and learning. Interaction, experience and perception, to obtain their own emotional experience. At the same time, it deepens students' intimacy to the learning content, inspires students' curiosity, and exerts students' subjective initiative, so as to determine students' dominant position in the classroom.
Prepolymers containing isocyanates must be prevented from curing when exposed to moisture, which can be achieved by blocking the isocyanate groups with a suitable agent. The study carefully examines several blocking agents, including methyl ethyl ketoxime (MEKO), caprolactam, and phenol, and concludes that methyl ethyl ketoxime is the best choice. Spectroscopic and thermal analyses, as well as oven curing studies, are conducted with various blocking agents and isocyanate prepolymer to castor oil ratios, revealing MEKO to be the most effective blocking agent which gets unblocked at higher temperatures.
Aiming at the current problems of poor dynamic reconstruction of UAV aerial remote sensing images and low image clarity, the dynamic reconstruction method of UAV aerial remote sensing images based on compression perception is proposed. Construct a quality reduction model for UAV aerial remote sensing images, obtain image feature information, and further noise reduction preprocessing of UAV aerial remote sensing images to better improve the resolution, spectral and multi-temporal trends of UAV aerial remote sensing images, and effectively solve the problems of resource waste such as large amount of sampled data, long sampling time and large amount of data transmission and storage. Maximize the UAV aerial remote sensing images sampling rate, reduce the complexity of dynamic reconstruction of UAV aerial remote sensing images, and effectively obtain the research requirements of high-quality image reconstruction. The experimental results show that the proposed dynamic reconstruction method of UAV aerial remote sensing images based on compressed sensing is correct and effective, which is better than the current mainstream methods.
The rare earth mining area in South China is the main production base of ionic rare earth in the world, which has brought inestimable economic value to the local area and even the whole nation. However, due to the lack of mining technology and excessive pursuit for economic profits, a series of environmental problems have arisen, which is a great threat to the ecosystem of the mining area. Taking Lingbei rare earth mining area in Ganzhou as an example, this paper discriminated and analyzed such aspects as the ecological source, ecological corridor and ecological nodes of the mining area based on the landscape ecological security pattern theory and the minimum cumulative resistance model (MCR) method, and constructed a landscape ecological security pattern of the mining area during the 2009, 2013 and 2018. The results show that: i) The patch area of the ecological source of rare earth mining area is small, mainly concentrated in the east and west sides of the mining area. ii) During the selected year, the ecological source area, ecological corridors, radiation channels and the number of ecological nodes in the rare earth mining area are increasing, indicating that the landscape ecological security of the rare earth mining area has been improved to some extent, but it remains necessary for relevant departments to make a optimized planning to further reconstruct the ecological security pattern of the rare earth mining area.
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