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Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

Background To Auditing And Role Of Auditor, Burim I. Berisha B.B

International Journal of Business and Technology

Financial markets crisis since 2007 has unfolded many issues regarding the supervision of financial institutions, financial reporting and auditing as of core importance to many regulatory bodies in order to ensure proper-functioning framework in the internal market. An audit, along with both adequate supervision and corporate governance, can contribute towards the financial health of the companies by providing assurance in terms of bringing financial stability into their reports (European Commission [EC], 2010, p. 3). The assurance provided by the auditors reduces the risk of misstatements and ultimately the cost of failure to be suffered by the firm’s stakeholders’ also reduces. …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Accountability Responsibility As An Instrument For Performance Measurement, Burhan Rexhepi B.R

International Journal of Business and Technology

This paper addresses the role and importance of accounting information, in particular liability accounting and the impact of liability centers on the success of the enterprise. The success of business decision making is closely linked to the quality and accuracy of accounting information. Every entity, regardless of ownership, size and form of legal organization, the capital structure exists and functions to achieve its objectives.

We live in a time of great changes in external environmental factors, which impose the need to know modern methods and models for running a business. However, the main basis of business success depends on the …

Types Of Financial And Economic Crisis, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Financial crises have caused much debate among different economists. They have attempted to explore any possibility of detecting and preventing crises before they cause the damages that will require way more time and energy to repair the situation and bring the economies back on the right track of sustainable development. The purpose of this study is to analyze different types of financial crises that have affected the economies of the world in order to draw lessons from their experiences. Analysis of this study is divided into four types of financial crises: Banking crisis, speculative bubbles and the market failures, international …

An Outlook Of Factoring Industry In The World And In Kosovo, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Factoring is the most appropriate one for both bank and SMEs as it is considering a method of raising short- term working capital for enterprise by exchanging its A/R, not collateral focused and not adding any liability into their balance sheet. Moreover, factoring is a comprehensive financial service that includes not only financing but also credit protection, accounts receivable bookkeeping and collection services. Factoring not only brings benefit to CBs as a new service for diversification and increasing turnover but also supports SMEs to access financing for roll-up their business and gaining profit from achieving advantages of competitiveness. Although it …

A Narrative Approach To Examining The Workplace Experiences Of Professional Adults Living With Dyslexia, Anna-Maria Jones

Educational Studies Dissertations

A Narrative Approach to Examining the Workplace Experiences of Professional Adults living with Dyslexia is a qualitative narrative research study. The study gathered, documented, and analyzed participants’ lived experiences to improve an understanding of what makes an inclusive workplace setting. The literature and labor statistics recognize that many individuals with dyslexia are struggling at work, unemployed, unrecognized, marginalized, and underpaid. This inquiry is designed to gain greater insight into the existing employment discrepancies. The following research questions guided this investigation: 1. What are the experiences of professional adults with dyslexia in work environments? 2. How do adults with dyslexia navigate …

Three Essays On Disability Claiming And Mental Health, Samsun Naher

Economics ETDs

This dissertation is a collection of three essays that study the interconnection between the Affordable Care Act (ACA) Marketplace plans and disability claiming and the effects of the COVID-19 pandemic on prescription drug utilization for anxiety and depression among Medicaid enrollees. The first essay examines the effects of the COVID-19 pandemic on prescription drug use for anxiety and depression among Medicaid enrollees, using Medicaid State Drug Utilization Data. The findings suggest that the COVID-19 pandemic increased the use of prescription drugs for anxiety and depression relative to prescription drugs use for all conditions, but decreased prescription drugs use for anxiety …

Electrochemical Degradation Of Methylene Blue With Seawater And Pb/Pbo2 Electrodes From Battery Waste, Gunawan Gunawan, N. B. Adiwibawa Prasetya, Didik Setiyo Widodo, Roni Adi Wijaya

Karbala International Journal of Modern Science

Electrochemical degradation of methylene blue (MB) dye with seawater electrolyte using lead and lead oxide (Pb/PbO2) electrodes from waste batteries has been successfully conducted. Characterization of battery waste, the effectiveness of dye degradation, sodium hypochlorite (NaOCl) concentration, dissolved oxygen (DO) level, reaction mechanism, the effect of time variation (15, 30, 45, and 60 minutes), and voltage variation (0, 1, 2, 3, 4, and 5 volts) were observed. Characterization showed results by the characteristics of Pb and PbO2 confirmed by X-ray diffractometer (XRD) result-ing in 2θ peaks of Pb at 31.36, 36.38, 52.26, 62.36, 65.38º and 2θ (β-PbO2) at 25.4, 32.0, …

An Evaluation Of Tools, Parameters, And Objectives In Building Facade Optimization Research, Ahmed Khader, Muhammad Hegazy

Journal of Engineering Research

This research paper presents an analysis of building facade optimization studies. The shift toward simulation-based design methods empowers architects to conduct detailed environmental performance simulations prior to construction, enabling design adjustments based on simulation outcomes. Various quantitative methods have emerged for assessing environmental factors, including daylight availability, glare mitigation, and improving thermal comfort. Moreover, combining simulation tools with optimization algorithms has enhanced the design process, facilitating the generation of multiple solutions aligned with specific performance criteria. To gain an overall perspective on the present state of building facade optimization, a comprehensive review of related peer-reviewed papers was conducted. This review …

Towards A Biophilic Design Methodology In Search For Health-Inducing Built Environment [Revisiting Sagrada Família: As A Case-Study And Design Checklist], Nelly Shafik Ramzy, Almoataz Bellah Gamal-Eldin Abdelazem

Journal of Engineering Research

Special attention had been recently paid to pinpoint the aspects that most affect human satisfaction within the built-environment. Experimental findings demonstrate that compositions that connect people to natural elements and configurations help to increase their sense of wellbeing, with definite and therapeutic consequences on physiology, productivity, and even on stress/pain- reduction. Hence, a set of methodical approaches emerged from diverse domains, initiating a new space of research, i.e. environmental psychology; one of the most tenable theories in this direction is “Biophilia”. This paper accentuates the underpinnings of this theory in the field of architecture, overviewing and comparing the most prominent …

The New Space Order: Why Space Power Matters For Europe, Nicolas Peter

Space and Defense

More than fifty years since the dawn of the Space Age and twenty years since the end of the Cold War, space affairs and politics remain interlinked. Space activities are increasingly tied to national power for major world powers, and political objectives are still the driving force for most space activities. Yet in an ever more globalized and competitive multipolar world, status and power that arise from the employment and access to the most advanced technologies are now widely perceived as key to the powers and standings of states. The importance of space activities is increasing, transitioning in terms of …

A Novel Multi-Model Patient Similarity Network Driven By Federated Data Quality And Resource Profiling, Alramzana Nujum Navaz

Thesis/ Dissertation Defenses

Smart and Connected Health (SCH) is revolutionizing healthcare by leveraging extensive healthcare data for precise, personalized medicine. At its core, SCH relies on the concept of patient similarity, which involves the comparative analysis of newly encountered patients with those who exhibit comparable similarities from the existing patient cohort. Yet, this approach faces significant challenges, including data heterogeneity and dimensionality. Our research introduces a multi-dimensional Patient Similarity Network (PSN) Fusion model tailored to handle both static and dynamic features. The static data analysis focuses on extracting contextual information using Bidirectional Encoder Representations from Transformers (BERT), while dynamic features are captured through …

Ab-Initio Investigation Of Transition Metal Dichalcogenide Monolayer For Optoelectronic, Gas-Sensing, Information- And Energy-Storage Applications, Wadha Khalifa Al Falasi

Thesis/ Dissertation Defenses

The research focuses on Transition Metal Dichalcogenide Monolayers (TMD-MLs), a unique class of 2D materials known for their outstanding properties. These properties position them as promising candidates for various applications. This study primarily concentrates on the use of TMD-MLs for these applications, in addition to the exploration of MXene (Ti3C2Tx) for the detection of lung cancer biomarkers. To ensure accuracy, the research employs two computational methods: VASP for electronic and magnetic properties and ATK for large system transport properties.

1. In the realm of Optoelectronics, TMD-MLs offer opportunities for advanced light control technologies. The study delves into band gap engineering, crucial …

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Biochemical Characterization Of A Fructosyltransferase Enzyme From A Halophilic Archaeon, Haloarcula Marismotui, For Biotechnological Applications, Ahlam Khalifa Al Ameri

Thesis/ Dissertation Defenses

Fructosyltransferase enzymes are involved in the production of fructans, which are polymers of fructose and naturally present in many foods like fruits, vegetables, legumes, and cereals. Fructans with short chain lengths are called Fructooligosaccharides (FOS), which are small dietary fibers having low caloric values and are known as “prebiotics”. Fructans have a broad range of applications in the food, pharmaceutical, cosmetics, and chemical industries. They have unique physicochemical properties and functionalities depending on the source of enzyme used for their production. The present study aimed at the utilization of a recently discovered unique fructosyltransferase enzyme from an extremely halophilic microorganism, …

Measuring Jupiter’S Wind From Cassini Spacecraft Observations, Malak Ali Nazmi

Thesis/ Dissertation Defenses

The Jupiter’s atmosphere has remarkable features like Great Red Spot, and strong dynamic events takes place on its atmosphere for hundreds of years. We have a set 280 images of Cassini spacecraft December 2000 of southern and northern hemisphere of Jupiter planet which were taken by four distinct filters with a wide range of wavelengths extending from 455 nm to 889 nm to study the Great Red Spot dynamics and measure the velocity fields using Correlation Imaging Velocimetry technique. To understand the mechanism of energy transfer between eddies and jets which governs the Jupiter’s atmosphere for a long time, it …

Automation Of Crack Detection And Quantification In Civil Infrastructure Facilities Using Deep Learning Techniques, Luqman Ali

Thesis/ Dissertation Defenses

Cracks are the earliest signs of structural deterioration that reduce the lifespan and reliability of structures and can lead to severe damage. Assessment and monitoring of the facilities are required for lifetime maintenance and failure prediction. Structure condition information can be obtained manually, i.e., through subjective visual inspection and evaluation by human experts. Manual inspection techniques are labor-intensive, time-consuming, and inspector-dependent, i.e., vulnerable to the inspector’s perceptiveness. Automatic crack detection is crucial at the earliest stage to avoid further structure degradation and allow fast intervention. Deep Learning algorithms have become more popular in crack detection systems in recent years. However, …

Modeling Identity Disclosure Risk Estimation Using Kenyan Situation, Peter N. Muturi, Andrew M. Kahonge, Christopher K. Chepken, Evans K. Miriti

The African Journal of Information Systems

Identity disclosure risk is an essential consideration in data anonymization aimed at preserving privacy and utility. The risk is regionally dependent. Therefore, there is a need for a regional empirical approach in addition to a theoretical approach in modeling disclosure risk estimation. Reviewed literature pointed to three influencers of the risk. However, we did not find literature on the combined effects of the three influencers and their predictive power. To fill the gap, this study modeled the risk estimation predicated on the combined effect of the three predictors using the Kenyan situation. The study validated the model by conducting an …

Breakdown Of Category-Specific Word Representations In A Brain-Constrained Neurocomputational Model Of Semantic Dementia, Yury Shtyrov, Aleksei Efremov, Anastasia Kuptsova, Thomas Wennekers, Boris Gutkin, Max Garagnani

School of Engineering, Computing and Mathematics

The neurobiological nature of semantic knowledge, i.e., the encoding and storage of conceptual information in the human brain, remains a poorly understood and hotly debated subject. Clinical data on semantic deficits and neuroimaging evidence from healthy individuals have suggested multiple cortical regions to be involved in the processing of meaning. These include semantic hubs (most notably, anterior temporal lobe, ATL) that take part in semantic processing in general as well as sensorimotor areas that process specific aspects/categories according to their modality. Biologically inspired neurocomputational models can help elucidate the exact roles of these regions in the functioning of the semantic …

Uavs And Deep Neural Networks: An Alternative Approach To Monitoring Waterfowl At The Site Level, Zachary J. Loken

LSU Master's Theses

Understanding how waterfowl respond to habitat restoration and management activities is crucial for evaluating and refining conservation delivery programs. However, site-specific waterfowl monitoring is challenging, especially in heavily forested systems such as the Mississippi Alluvial Valley (MAV)—a primary wintering region for ducks in North America. I hypothesized that using uncrewed aerial vehicles (UAVs) coupled with deep learning-based methods for object detection would provide an efficient and effective means for surveying non-breeding waterfowl on difficult-to-access restored wetland sites. Accordingly, during the winters of 2021 and 2022, I surveyed wetland restoration easements in the MAV using a UAV equipped with a dual …

Fort Hays State University Tiger Weekly, November 10, 2023, University Relations

Tiger Weekly Newsletters

No abstract provided.

Syntheses, Photophysics, & Application Of Porphyrinic Metal-Organic Frameworks, Zachary L. Magnuson

USF Tampa Graduate Theses and Dissertations

Porphyrins are a group of heterocyclic macrocycles that play crucial roles in various biological processes such as electron transfer, catalysis, and sensing. Hemoglobin, which carries oxygen in the blood of mammals, and chlorophyll, which drives photosynthesis in plants and algae, are both porphyrins. The ability of porphyrins to bind metal ions and their unique electronic and photophysical properties make them an excellent platform for designing functional materials for various applications, often drawing inspiration from their function in nature. Metal-organic frameworks (MOFs) are a class of porous materials that have been extensively studied in recent years due to their high surface …

Synthetic Studies Of Potential New Ketogenic Molecules, Mohammad Nazmus Sakib

USF Tampa Graduate Theses and Dissertations

The ketogenic diet has gained popularity in the past few decades among people and physicians due to its various health benefits. A significant amount of research has been done for the modification of the original ketogenic diet and investigation of its potential health benefits. However, synthesis of novel ketogenic compounds as a dietary supplement has not received the same level of attention. That is the primary objective of this research project. The first chapter of this manuscript describes the synthesis of various short and medium chain esters of different polyols that have been done so far, and areas of their …

Relation Between Halogen Bond Strength And Ir And Nmr Spectroscopic Markers, Akhtam Amonov, Steve Scheiner

Chemistry and Biochemistry Faculty Publications

The relationship between the strength of a halogen bond (XB) and various IR and NMR spectroscopic quantities is assessed through DFT calculations. Three different Lewis acids place a Br or I atom on a phenyl ring; each is paired with a collection of N and O bases of varying electron donor power. The weakest of the XBs display a C–X bond contraction coupled with a blue shift in the associated frequency, whereas the reverse trends occur for the stronger bonds. The best correlations with the XB interaction energy are observed with the NMR shielding of the C atom directly bonded …

In Silico And In Vitro Drug Discovery Strategies And The Chemical Investigation Of Endophytic Fungi, Sarah Grace Dietrick

USF Tampa Graduate Theses and Dissertations

The biodiversity of our global marine ecosystems provides substantial treasure to discover: chemistry. Marine organisms that live in proximity to one another use their unique chemistry to compete with one another and thrive in their environment. Benthic invertebrates, specifically, that lack physical means of protection will produce secondary metabolites as a means of defense from their surroundings and predators. The compounds which they produce are ordinarily species-specific, highly diverse biomolecules. Biosynthetic processes within an organism construct these secondary metabolites from fragments of primary metabolites (amino acids, fatty acids, sugars, and so on). Their roles in protection have antibiotic, toxic, and …

Transport Barriers Influence The Activation Of Anti-Tumor Immunity: A Systems Biology Analysis, Mohammad R. Nikmaneshi, James W. Baish, Hengbo Zhou, Lance L. Munn

Faculty Journal Articles

Effective anti-cancer immune responses require activation of one or more naïve T cells. If the correct naïve T cell encounters its cognate antigen presented by an antigen presenting cell, then the T cell can activate and proliferate. Here, mathematical modeling is used to explore the possibility that immune activation in lymph nodes is a rate-limiting step in anti-cancer immunity and can affect response rates to immune checkpoint therapy. The model provides a mechanistic framework for optimizing cancer immunotherapy and developing testable solutions to unleash anti-tumor immune responses for more patients with cancer. The results show that antigen production rate and …

An Overview Of Elements And Relations: Aspects Of A Scientific Metaphysics, Martin Zwick

Complex Systems Faculty Publications and Presentations

A talk on my book, Elements and Relations: Aspects of a Scientific Metaphysics. Book description:

This book develops the core proposition that systems theory is an attempt to construct an “exact and scientific metaphysics,” a system of general ideas central to science that can be expressed mathematically. Collectively, these ideas would constitute a non-reductionist “theory of everything” unlike what is being sought in physics. Inherently transdisciplinary, systems theory offers ideas and methods that are relevant to all of the sciences and also to professional fields such as systems engineering, public policy, business, and social work. To demonstrate the generality …