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.
Endosulfan (6,7,8,9,10,10-Hexachloro-1,5,5a,6,9,9a-hexahydro-6,9-methano-2,4,3-benzodioxathiepine-3-oxide) is an off-patent insecticide used in agricultural farms. Its usage as a pesticide has become highly controversial over the last few decades. This is due to its reported hazardous nature to health and side effects like growth retardation, hydrocephalus, and undesired changes in the male and female hormones leading to complications in sexual maturity. Endosulfan is the main culprit among all pesticide poisoning incidents around the world. Though the usage of this dreaded pesticide is banned by most countries, the high stability of this molecule to withstand degradation for a long period poses a threat to mankind even today. So, it has become highly essential to detect the presence of this poisonous pesticide in the drinking water and milk around these places. It is also advisable to check the presence of this toxic material in the blood of the population living in and around these places so that an early and appropriate management strategy can be adopted. With this aim, we have developed a sensor for endosulfan that displayed high selectivity and sensitivity among all other common analytes in water and biological samples, with a wide linear concentration range (2 fM to 2 mM), a low detection limit (2 fM), and rapid response. A citrate-functionalized cadmium-selenium quantum dot was used for this purpose, which showed a concentration-dependent fluorescence enhancement, enabling easy and sensitive sensing. This sensor was utilized to detect endosulfan in different sources of water, human blood serum, and milk samples with good recoveries. It is also noted that the quantum dot forms a stable complex with endosulfan and is easy to separate from the contaminated source, paving the way for purifying the contaminated water. More detailed tests and validation of the sensor are needed to confirm these observations.
In the current context of new engineering, the teaching of the course "Civil Engineering Construction Organization and Management" should be targeted and focused. In terms of setting up the course content, schools need to engage in extensive communication and cooperation with enterprises and industry associations, and integrate more practical education elements into the teaching methods to ensure that students can achieve a unity of knowledge and action; In relevant course teaching, teachers should also introduce more ideological and political elements to improve students' ideological and moral literacy. This article analyzes and explores the teaching reform of the course "Civil Engineering Construction Organization and Management" in the context of the new engineering discipline.
Emotional education plays an important role in the field of education and is of great significance to students' mental health and all-round development. As a discipline focusing on emotional expression and creativity cultivation, art education provides a unique opportunity to penetrate emotional education. By analyzing the penetration of emotion education in junior middle school art teaching, this paper discusses the role and implementation strategies of emotional education in art teaching, aiming to provide valuable reference for educators.
Chinese multinational enterprises (MNEs) have increasingly engaged in outward foreign direct investment in recent years, and particularly into the infrastructure sector of developing economies. This has been prompted by the infrastructure-led economic integration plan of China’s Belt and Road Initiative. However, such collaboration faces many challenges. Infrastructure projects are often undertaken in industries, countries, and regions posing particular and difficult challenges, and with divergent, often conflicting interests, with the ensuing conclusion that the MNE is simply exploiting the project and not delivering value to the host country. Overall, not only does the infrastructure project have to be well-functioning with expected returns (or savings) realized, but these projects face close scrutiny from local communities, labor, opposition parties, neighboring countries, and various international bodies and nonprofits, requiring delicate handling of the principals involved. The unfolding of these issues and their management by the multinational are examined through an in-depth longitudinal case study. The data are drawn from major participants and stakeholders around a leading Chinese MNE and the mega project of the construction of a major hydropower plant in Pakistan.
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