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The purpose of this paper was to empirically analyze the application and effect of forensic accounting and auditing techniques on fraud detection and prevention in the Ethiopian public sector audit. This study was based on non-experimental descriptive/survey design of collecting and analyzing data which were then analyzed through SPSS version 24. The study revealed that forensic accounting and auditing techniques are less commonly used in the Ethiopian public sector audit. This is specifically as a result of the huge knowledge gap that exists among the public sector auditors. On the basis of the empirical result, the paper concluded that the adoption of forensic accounting and auditing techniques would help detect, investigate and prevent public sector fraud in Ethiopia., Journal of Business and Administrative Studies, Vol. 13 No. 2 (2021): Journal of Business and Administrative Studies (JBAS)

Processing of textual information by using word-processing tools is extremely increased due to the presence of misspelled or erroneous words. In order to minimize these misspelled words from digital information, different spellchecker tools are needed. A plenty of works are performed in technological favored languages like English and European languages but not for an underresourced language like Dawurootsuwa. The primary idea behind a morphology-based spellchecker is to use a dictionary lookup approach with morphological properties of the language to reduce dictionary size while also handling word inflection, derivation, and compounding. Two distinct tests were carried out in this work to evaluate the performance of a morphology-based spellchecker: error detection and error correction. The Hunspell dictionary format was utilized to construct the root words in this study, which included a total of 5,000 root words and more than 2,500 morphological rules along with 3,156 unique words for testing. The experimental result showed the overall spell error detection performance of 90.4% and the overall spell error correction performance of 79.31%. Moreover, we are working further towards developing a real word spelling checker that incorporate more numbers of language rules.

Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.

The reason for this investigation was to survey the appropriateness of International Financial Reporting Standards (IFRS) in sub-Saharan African nations banking sector like Ethiopia. The following research endeavors to acquire experiences into the benefits and detriments of IFRS execution in Ethiopian Banking sector depending on the view of banks financial directors, scholastics in accounting and external auditor. Examination is insightful of online overview, which intends to clarify the appropriateness of IFRS as opposed to depict a population. Along these lines, representativeness of the example to the population was not the objective of the examination; it endeavors rather to guarantee legitimacy of the information by applying purposive testing (Oppenheim, 1992). In such manner an aggregate of 30 surveys were conveyed to banks financial supervisors, scholastics and external auditors who have rich information and involvement with IFRS execution in financial sector in Ethiopia. Of the 26 answers (87 percent), 26 finished polls were broke down. The outcomes recommend that IFRS execution is appropriate for the banking sector of Ethiopia regardless of whether banks are causing extra significant expenses to carry out the standards. The selection of IFRS gives numerous benefits to the financial sector climate without logical inconsistency with Ethiopian financial laws and corporate duty. The advantages that the financial sector in Ethiopia will get from IFRS execution pertinently and dependably addresses the financial reports more than its execution cost.

This study was aimed to evaluate the yearly incidence of pediatric narcolepsy prior to and following the 2009 H1N1 pandemic and to evaluate seasonal patterns of narcolepsy onset and associations with H1N1 influenza infection in the United States. This was a multicenter retrospective study with prospective follow-up. Participants were recruited from members of the Pediatric Working Group of the Sleep Research Network including 22 sites across the United States. The main outcomes were monthly and yearly incident cases of childhood narcolepsy in the United States, and its relationship to historical H1N1 influenza data. A total of 950 participants were included in the analysis; 487 participants were male (51.3%). The mean age at onset of excessive daytime sleepiness (EDS) was 9.6 ± 3.9 years. Significant trend changes in pediatric narcolepsy incidence based on EDS onset (p

The accuracy and precision of ion sensitive field effect transistor (ISFET) pH sensors have been well documented, but primarily by ocean chemistry specialists employing the technology at single locations. Here we examine their performance in a network context through comparison to discrete measurements of pH, using different configurations of the Honeywell DuraFET pH sensor deployed in six coastal settings by operators with a range of experience. Experience of the operator had the largest effect on performance. The average difference between discrete and ISFET pH was 0.005 pH units, but ranged from −0.030 to 0.083 among operators, with more experienced operators within ± 0.02 pH units of the discrete measurement. In addition, experienced operators achieved a narrower range of variance in difference between discrete bottle measurements and ISFET sensor readings compared to novice operators and novice operators had a higher proportion of data failing quality control screening. There were no statistically significant differences in data uncertainty associated with sensor manufacturer or deployment environment (pier-mounted, flowthrough system, and buoy-mounted). The variation we observed among operators highlights the necessity of best practices and training when instruments are to be used in a network where comparison across data streams is desired. However, while opportunities remain for improving the performance of the ISFET sensors when deployed by less experienced operators, the uncertainty associated with their deployment and validation was several-fold less than the observed natural temporal variability in pH, demonstrating the utility of these sensors in tracking local changes in acidification.

The management of pesticides to protect water quality remains a significant global challenge. Historically, despite regulatory frameworks intended to prevent, minimize, and manage off-site movement of pesticides, multiple generations of pesticide active ingredients have created a seemingly unending cycle of pesticide water pollution in both agricultural and urban watersheds. In California, the most populous and most agricultural US state, pesticide and water quality regulators realized in the 1990s that working independently of each other was not an effective approach to address pesticide water pollution. Over the years, these California agencies have developed a joint vision and have continued to develop a unified approach that has the potential to minimize pesticide risks to aquatic life through a combination of prevention, monitoring, and management actions, while maintaining pesticide availability for effective pest control. Key elements of the current California pesticide/water quality effort include: 1) pesticide and toxicity monitoring, coupled with watershed modeling, to maximize information obtained from monitoring; 2) predictive fate and exposure modeling to identify potential risks to aquatic life for new pesticide products when used as allowed by the label or to identify effective mitigation measures; and 3) management approaches tailored to the different pesticide uses, discharge sources, physical environments, and regulatory environments that exist for agricultural runoff, urban runoff, and municipal wastewater. Lessons from this effort may inform pesticide management elsewhere in the world as well as other chemical regulatory programs, such as the recently reformed US Toxic Substances Control Act and California's Safer Consumer Products regulatory program. Environ Toxicol Chem 2020;39:953-966. © 2020 SETAC.

The loss of biological diversity of crops in centers of crop origins and evolution ("Vavilov centers") is recognized as a cost of agricultural modernization. Another effect is to alter processes of crop evolution by restructuring farmer seed management. This article uses two case studies of "traditional" and "developed" agriculture to examine crop diversity and the management of crop evolutionary processes. The Mexican milpa is regarded as a descendant of Mesoamerican agriculture within which crop evolution of maize, beans, squash, and numerous other species developed and acquired diversity. Here, farmer-based selection prevails. California peach orchards are far removed from the original region of peach domestication, evolution, and diversity. Here, breeder-based selection prevails. The contrast is intended to show three things. First, farmer-based selection versus breeder-based selection is not necessarily a contrast of diverse versus not diverse farming systems. Second, agricultural development, includ...

Inhibition of BACE1 to prevent brain Aβ peptide formation is a potential disease-modifying approach to the treatment of Alzheimer’s disease. Despite over a decade of drug discovery efforts, the identification of brain-penetrant BACE1 inhibitors that substantially lower CNS Aβ levels following systemic administration remains challenging. In this report we describe structure-based optimization of a series of brain-penetrant BACE1 inhibitors derived from an iminopyrimidinone scaffold. Application of structure-based design in tandem with control of physicochemical properties culminated in the discovery of compound 16, which potently reduced cortex and CSF Aβ40 levels when administered orally to rats.

Teff is domesticated in Ethiopia and is locally important. Seventy accessions of teff collected from seven regions have been sown in a balanced block design. Significant and highly significant variation was observed between regions, within region and between individual plants within accession for most of the characters considered. Regions showed variations for different characteristics indicating that every region may contribute valuable genotypes for teff improvement programs.

With collaboration between chemistry, X-ray crystallography, and molecular modeling, we designed and synthesized a series of novel piperazine sulfonamide BACE1 inhibitors. Iterative exploration of the non-prime side and S2{prime} sub-pocket of the enzyme culminated in identification of an analog that potently lowers peripheral A{beta}{sub 40} in transgenic mice with a single subcutaneous dose.