With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

In older adults with disabilities, muscle weakness reduces mobility and causes postural issues. Electrical muscle stimulation (EMS) training is effective for increasing strength by inducing involuntary skeletal muscle contractions. Thus, this study aimed to examine changes in lumbar movement, muscle activity during walking, and maximum muscle strength of lower-limb joints based on an 8-week EMS exercise program for older adults with physical disabilities. Sixteen older adults (aged 56–78 years) with physical disabilities were selected and randomly assigned to either the exercise group (EG, n = 8) or the control group (CG, n = 8). EG participants were instructed to wear EMS suits and participate in an elastic band and bare-body exercise program, whereas CG participants performed the exercise program without the EMS suits. Lumbar range of motion (ROM), body circumference, partial volume, maximum muscle strength, and muscle activity were measured. Statistical analysis was performed using SPSS 28.0 for Windows, with the critical value of α = 0.05. Compared to CG participants, EG participants had a superior ROM, body volume, partial volume, maximum muscle strength (knee joints), and muscle activity while walking. These positive outcomes highlight the efficacy of combining EMS with an exercise program for strength and rehabilitation training in older adults with physical disabilities.

This review summarizes some of the recent advances related to shallow penetration conformance sealants (SPCS) based on cross-linked polymer nanocomposite gels. The cross-linked polymer nanocomposite gels formed a three-dimensional (3D) gel structure upon contact with either water or oil when placed at the downhole. Therefore, the cross-linked polymer nanocomposite gels offer a total or partial water shutoff. Numerous polymeric gels and their nanocomposites prepared using various techniques have been explored to address the conformance problems. Nevertheless, their instability at high temperature, high pressure, and high salinity down-hole conditions (HT-HP-HS) often makes the treatments unsuccessful. Incorporating inert particles into the cross-linked polymer nanocomposite gel matrices improves stability under harsh down-hole conditions. This review discusses potential polymeric nanocomposite gels and their successful application in conformance control.

Dredging and reclamation operations are pivotal aspects of coastal engineering and land development. Within these tasks lie potential hazards for personnel operating dredging machinery and working within reclamation zones. Due to the specialized nature of the work environment, which deviates from conventional workplace settings, the risk of workplace accidents is significantly heightened. The aim of this study is to conduct a comprehensive risk analysis of the safety aspects related to dredging and reclamation activities, with the goal of enhancing safety and minimizing the frequency and severity of potential dangers. This research comprises a thorough risk analysis, integrating meticulous hazard identification from sample projects and literature reviews. It involves risk assessment by gathering insights from experts with direct working experience and aims to assess potential risks. The study focuses on defining effective risk management strategies, exemplified through a case study of a nearshore construction project in Thailand. The study identified numerous high and very high-risk factors in the assessment and analysis of occupational safety in dredging and reclamation work. Consequently, a targeted response was implemented to control and mitigate these risks to an acceptable level. The outcome of this study will provide a significant contribution to the advancement of guidelines and best practices for improving the safety of dredging and reclamation operations.

In Costa Rica, there is no explicit recommendation from the competent authorities for the use of a specific phantom, so experts must explore what suppliers offer, among which the Normi Mam Digital phantom from PTW stands out. This article presents the results of the dosimetry and image quality control applied to the Normi Mam Digital phantom to validate it as equipment that complies with the recommendations of the Human Health Series No. 17. The results obtained were satisfactory, proving that the equipment complies with the tolerances recommended by international health bodies.

In the context of Vietnam’s extensive international integration, economic concentration emerges as a pivotal strategy employed by businesses across various sectors, notably the retail industry, to foster expansion and bolster competitiveness within the market. As this trend evolves, it necessitates the formulation by the Vietnamese Government of a comprehensive and stringent legal framework tailored to regulate economic concentration among enterprises. Such measures are imperative to preclude the curtailment of market competition, which could potentially undermine the equity and vitality of the business environment in Vietnam. This paper meticulously examines and elucidates theoretical nuances surrounding economic concentration in the retail sector. Additionally, it scrutinizes the current landscape, assessing the impact of extant legislation governing economic concentration and the efficacy of enforcement activities in this realm within the Vietnamese retail sector. Consequently, the paper proffers judicious recommendations to enhance the efficacy of legal mechanisms governing economic concentration to foster competition and fortify Vietnam’s overall economic prowess, particularly within the retail sector.