This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.

L’utilisation de molécules issues d’une synthèse maîtrisée est une approche très intéressante pour les biologistes car elle met à leur disposition des molécules bien caractérisées et d’une grande pureté. Dans un premier temps, nous avons synthétisé des triglycérides structurés. Ce sont des molécules lipidiques dans lesquelles les acides gras d’intérêt sont estérifiés sur le squelette glycérol en position connue. Les acides gras introduits appartiennent à la série oméga 3 (acides linolénique (ALA), eicosapentaènoique (EPA) et docosahexaènoique (DHA). Ils sont estérifiés spécifiquement en position interne ou externes car la biodisponibilité des lipides alimentaires, apportés sous forme de triglycérides, varie en fonction de la position de l’acide gras sur le squelette glycérol. L’utilisation de ces lipides structurés a été validée par des études de biodisponibilité, in vivo, chez le rat, qui ont montré que l’ALA était très bien assimilé quelle que soit sa position sur le glycérol. Dans un deuxième temps, nous avons synthétisé un acide a-linolénique fluorescent, sous forme d’ester méthylique, pour obtenir in fine un TG fluorescent. Celui-ci nous permettra suivre, par imagerie, le devenir de l’ALA dans des cellules en culture, modèles de la barrière intestinale. Les différentes molécules synthétisées sont apparues comme un outil fondamental permettant de mieux connaître le devenir métabolique des triglycérides dans l’organisme. / Biologists are very interested in the use of molecules obtained by a well-controlled synthesis because such molecules are well characterized and of high purity. First, we synthesized pure structured triglycerides in other words lipid molecules in which fatty acids are esterified onto a known position of the glycerol backbone. The introduced polyunsaturated fatty acids belong to the omega 3 series (linolenic (LNA),eicosapentaenoic (EPA) and docosahexaenoic (DHA acids). As the bioavailability of lipids depends upon their position on the glycerol skeleton , we prepared triglycerides esterified with omega 3 fatty acids either qt one of the external positions or at the internal one. The use of these structured lipids was validated byr in vivo studies on rats that showed a good assimilation of LNA whatever its position was. Secondly, we synthesized an ? linolenic acid as methyl ester labeled with a fluorophore To obtain in fine a fluorescent triglyceride. This last one will be use for the spatio-temporal follow-up, in culture cell, of the LNA. The synthesized molecules are a promising tool to better understand the triglycerides’ metabolism in the human being.

Background: Prior to the early 1990s, most counselor preparation programs did not have multicultural competencies. Therefore, a call was made for the use of multicultural competencies in counselor preparation programs. Yet, the popularization of multicultural competencies of this time in education had a Eurocentric bent, a kind of colorblindness More recently, scholars confirmed that these Eurocentric multicultural competencies had become the primary template from which counselor preparation programs taught culturally responsive and relevant pedagogy. Therefore, a call was made for the use of critical race theory (CRT) in counselor preparation programs to challenge and change Eurocentric cultural competence. Purpose: This study explored the presence of CRT and culturally relevant pedagogy in an educational counseling master’s program preparing community college counselors. Methodology: This content analysis explored an educational counseling master’s program. Various data collection methods employed included program document analysis, and semi-structured interviews of program faculty/counselor-educators, program student-counselors/alumni. Conclusion: The main findings of this content analysis are that although not explicit, and albeit limited, evidence of CRT themes were inferred in some way in the program’s content; while culturally relevant pedagogy was evident within the variety of counseling techniques employed.

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<p>  </p> <p>Transportation access is an important indicator of the quality of life and if it is inequitable, it will limit the work, leisure, and other essential opportunities for people and worsen the access for the disadvantaged groups. In the U.S., increased auto-dependency and the lack of other feasible alternative transportation modes exacerbate the negative impacts of this inequity, especially for the people without automobiles. The transportation equity in terms of the number of feasible transportation mode alternatives to serve a trip (i.e. mobility option equity) has not been extensively evaluated in the literature. Existing studies mainly analyzed the access to transportation infrastructures (e.g., bus stops, bike lanes, shared bike stations) based on the proximity at the zonal level. However, having access to a certain trip mode based on proximity does not necessarily add to the mobility option equity. First, mismatch may exist between the infrastructure and an individual’s travel demand. For example, if someone lives closely to a bus station but the bus route that can be accessed does not align with this person’s trip destination, they will not be able to use bus as a feasible mode for this trip. Second, existing accessibility-based studies often lack consideration of the trip feasibility (in terms of cost, quality, and safety) of using transportation infrastructures at the route level. For example, if a walking trip route is generated without considering the existence of sidewalks, the individual might have to walk on a unsafe busy road. In this case they will not be able to walk to satisfy their travel demand. Therefore, better transportation equity metrics concerning the feasibility of using transportation infrastructures to serve individuals’ travel demands are needed. </p> <p>To address this gap, this thesis defined the “travel-demand-relevant access” (mobility-need-relevant access) metric to evaluate transportation access in the context of individual travel demands and route-level infrastructure constraints and developed a framework to use GPS data to quantify the proposed metric for transportation equity analysis. Assessing which transportation modes are feasible alternatives to serve a trip, requires trip-level disaggregated travel demand data and detailed transportation infrastructure information. The recent development of information and communication technologies and open data efforts provide unprecedented opportunities for such trip-level analysis. With these developments it is now possible to evaluate the feasibility of a mode both the cost- and quality-based measures. The cost-based method estimates the monetary and time cost of using each mobility option and compares it with prominent trip mode (car) to examine “forced car use” concerning the travel demand. The quality-based method comprises accessibility and mobility-based performance measures to evaluate the feasibility of a certain trip mode regarding the ease of use and safety with relation to the infrastructure characteristics. The mobility options/alternatives deemed feasible with these two methods were used in the equity analysis, where the travel-demand-relevant access on the spatial and sociodemographic level was evaluated. </p> <p>The proposed framework was applied to the Indianapolis Metropolitan Planning Area (MPA) as a case study. The key insights of this study can be listed as (1) it is important to consider travel-demand-relevant access to evaluate transportation equity because we found that 40% of the trips that were identified as accessible by public transit are not feasible when travel-demand-relevant access is considered; (2) suburban areas on average have 12% less mobility options available compared with  the urban core which forces high car ownership in these areas; amd (3) people with non-college educational attainment, households with more crowded rooms, and larger families are the negatively impacted disadvantaged groups while census block groups with high composition of white middle-class suburban families have the lowest number of options (1.5 on average) available. </p> <p>The suburban populations with a low number of mobility options (with a vehicle) are not necessarily at a disadvantage in terms of mobility option equity, since suburban areas are by design made to be car dependent. However, the lower number of feasible mobility options in these areas possesses a risk for the future if the consequences are not evaluated carefully. In terms of urban migration, if out-migration from the urban core to suburban areas keeps increasing as the pandemic trend suggests, the forced car ownership in suburban areas could increase and create/worsen transport deserts. This increase in vehicle ownership contradicts equity and environmental goals regarding transportation. If we observe an increase in the suburban to urban core migration trend, it can force disadvantaged groups to move into suburban areas because of gentrification and increasing prices. These disadvantaged groups could suffer from the limited amount of mobility options in suburban areas, since their access to opportunities would decrease. </p>

Significant growth in the number of English language learners (ELLs) in U.S. schools is anticipated to continue, demanding that educators and evaluators have the skills necessary to distinguishing language difference from disability and provide appropriate services to these students. However, little research exists examining the role of evaluator's cultural competence in evaluating ELLs for special education; furthermore, what does exist shows that many evaluators report low levels of self-efficacy as it relates to assessing ELLs. The first chapter of the dissertation reports on a review of 21 articles conducted to address best practices for evaluating culturally and linguistically diverse (CLD) learners, evaluator self-efficacy, and recommendations for conducting culturally competent assessments and evaluations. The majority of the articles identified in this review focused on recommendations for best practices for conducting evaluations rather than reporting empirical findings related to the topic. Only one study was identified that focused on appropriate training needed by evaluation staff to effectively discriminate between language difference and a disability. Based on the findings of this review, additional research, using a rigorous methodology is needed. Addressing that need, the second chapter reports the results of a study conducted to examine the effectiveness of Project PEAC3E (Preparing Evaluators to Accurately Conduct Culturally Competent Evaluations), a reform-oriented professional development model, using case-based activities designed to increase evaluators' sense of self-efficacy, cultural competence, and the accuracy of evaluator eligibility decisions for English language learners (ELLs). The study found that Project PEAC3E was effective in increasing evaluator self-efficacy.

The primary goal of this work is to answer this question: if Artificial Intelligences (AI) are proper subjects of moral consideration, then should we develop such AI – that is, AI worthy of moral consideration of its own accord? To answer the above question, it is necessary to provide a systematic overview of whether AI are, or could be, subjects of moral consideration. By combining P. Wang’s definition of AI with AK.M. Andersson’s “The Relevant Similarity Theory”, I aim to identify conditions under which an AI could be demarcated as a proper subject of moral consideration. As a comparison, I also combine Wang’s definition with M.C. Nussbaum’s “Capability Theory”. The proposed theories have two strengths in common – namely that they each are good and contemporary examples of two influential families of views in ethics, and that they, together, represent a fairly wide spectrum of ethical theory. Using the insights gained I first develop an argument showing that beings classifiable as AI under Wang’s definition of intelligence would be correctly demarcated as proper subjects of moral consideration, regardless of preference of the two moral theories. I then develop an argument answering my primary question as such: if AI are proper subjects of moral consideration, then we should not develop AI further. / <p>HT 2021</p>

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