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This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors.

This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors.

Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities.

This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts.

Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations.

This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.

This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium.

The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset.

This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts.

The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment.

The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

An overview of the current use of handwritten text recognition (HTR) on archival manuscript material, as provided by the EU H2020 funded Transkribus platform. It explains HTR, demonstrates Transkribus, gives examples of use cases, highlights the affect HTR may have on scholarship, and evidences this turning point of the advanced use of digitised heritage content. The paper aims to discuss these issues.

This paper adopts a case study approach, using the development and delivery of the one openly available HTR platform for manuscript material.

Transkribus has demonstrated that HTR is now a useable technology that can be employed in conjunction with mass digitisation to generate accurate transcripts of archival material. Use cases are demonstrated, and a cooperative model is suggested as a way to ensure sustainability and scaling of the platform. However, funding and resourcing issues are identified.

The paper presents results from projects: further user studies could be undertaken involving interviews, surveys, etc.

Only HTR provided via Transkribus is covered: however, this is the only publicly available platform for HTR on individual collections of historical documents at time of writing and it represents the current state-of-the-art in this field.

The increased access to information contained within historical texts has the potential to be transformational for both institutions and individuals.

This is the first published overview of how HTR is used by a wide archival studies community, reporting and showcasing current application of handwriting technology in the cultural heritage sector.

The purpose of this paper is to examine the intersection of formality, informality, structures of power, gender, and social norms in the mobile telecommunication industry in Cameroon, and to investigate the reasons for the over-representation of informal self-employed women at the base of the mobile telecommunication industry in the country.

This is a qualitative study using interviews and observations.

Cameroon’s mobile telecommunication industry is a “spaghetti bowl” where formality, informality, gender, structures of power, and social norms are intertwined. In Cameroon’s mobile telecommunication industry, there is no static division between formality and informality, rather, there is a connection between formality and informality to ensure the unity and totality of the airtime credit distribution system. Self-employment in the mobile telecommunication industry is gendered.

Analysing the intersection of gender, class, formality, informality, social norms, and structures of power in the functioning of the mobile telecommunication industry in the Cameroon is original.

The present study is an attempt of identifying the human capital skills and HR-related challenges faced by top management in the perspective of industry 4.0 in emerging economies. In addition, the importance or key resources related to human assets that help in attaining competitive advantages while adopting newer digital technologies are also identified.

For identifying the dimensions of human capital skills in the perspective of industry 4.0, an extensive review of literature was performed. Along with that, feedback from the expert was used to conceptualize the importance and relationship of the skills in the context of industry 4.0. After that, a qualitative survey was launched and triangulate method was applied for identifying the skills. AHP and DEMATEL was used to analyze the relationship among the skills and subskills and to rank them based on their importance.

The qualitative survey resulted in skills such as “Cognitive, Emotional and Behavioural skills” and subskills of them. AHP results indicated that “Cognitive skills” was found as the most important skill followed by “Emotional skills” and “Behavioural skills”. In addition to this, DEMATEL was applied for seeking the inter-relationship and identifying the “Cause” and “Effect” relationship of skills and sub-skills.

This study prioritizes factors in a coordinated manner and also finds the relative importance in the context of industry 4.0. It will help further in identifying and deploying human capital with the right skills and will play a significant role at the time of formulating organizational and HR level strategies.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

This paper aims to explore an adaptation of the National Science Foundation Innovation Corps (I-Corps^TM) program, which uses the Lean Startup methodology to help STEM scientists commercialize their research. The adaptation, known as I-Corps for Social Impact (I-Corps SI), extends the for-profit canonical model to include mixed revenue and non-profit business models, to help researchers generate social impact.

A research team of policy and non-profit experts observed and adapted a canonical I-Corps process, then interviewed academics who are scaling and sustaining socially impactful solutions from their research, including past I-Corps participants, to validate research team learning.

The paper describes limitations of the I-Corps model and modifications required to enhance social impact.

While the field of social entrepreneurship has grown rapidly over the past few decades, social scientists have lagged behind in translating evidence-based research into solutions that can be scaled and sustained to achieve social impact. The paper presents an evidence-based case for a pedagogical tool to close this gap.

A focus on validated learning and business model development supports a paradigm shift within the social sciences, which can help spur greater social innovation from evidence-based research.

Do these reference requests sound familiar? “I need to know what has happened on this day in history. Can you help me?” Or, “I'm doing a paper on Thornton Wilder. He was born on 17 April. Can you tell me who else was born on that day?” Or, “Are any national or regional anniversaries coming up next Friday?” These questions call for a special type of reference work—a book of days. A book of days (or day book) lists important events that have occurred on each day of the year throughout history, and is arranged by month and day. These works often include not only historical, cultural, and literary events, but also the dates of the births and deaths of notable people, commemorative days of saints, and special anniversaries. A book of days, for example, can reveal that historians Will and Ariel Durant were married in New York City Hall on Halloween in 1913, or that Hart Crane and Ernest Hemingway were born on the same day in 1899 (21 July). This article will review some of the more useful books of days that are often found in reference collections—works that are uniquely suited to answer questions about each day of the year.

This study aims to introduce a vision-based model to generate droplets with auto-tuned parameters. The model can auto-adjust the inherent uncertainties and errors involved with the fabrication and operating parameters in microfluidic platform, attaining precise size and frequency of droplet generation.

The photolithography method is utilized to prepare the microfluidic devices used in this study, and various experiments are conducted at various flow-rate and viscosity ratios. Data for droplet shape is collected to train the artificial intelligence (AI) models.

Growth phase of droplets demonstrated a unique spring back effect in droplet size. The fully developed droplet sizes in the microchannel were modeled using least absolute shrinkage and selection operators (LASSO) regression model, Gaussian support vector machine (SVM), long short term memory (LSTM) and deep neural network models. Mean absolute percentage error (MAPE) of 0.05 and R² = 0.93 were obtained with a deep neural network model on untrained flow data. The shape parameters of the droplets are affected by several uncontrolled parameters. These parameters are instinctively captured in the model.

Experimental data set is generated for varying viscosity values and flow rates. The variation of flow rate of continuous phase is observed here instead of dispersed phase. An automated computation routine is developed to read the droplet shape parameters considering the transient growth phase of droplets. The droplet size data is used to build and compare various AI models for predicting droplet sizes. A predictive model is developed, which is ready for automated closed loop control of the droplet generation.