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The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
The creative project of this thesis showcases various wardrobes that have solely been purchased second-hand. The purpose of the creative presentation is to show that no matter one’s style preference, occupation, or age, second hand shopping can appeal to every type of customer. Second hand shopping is not only for “thrifty” millennials, it it for everyone, and can encompass anyone’s clothing needs.
Brundtland’s definition of sustainability is the ability to “meet the needs of the present without compromising the ability of future generations to meet their needs” (IISD, 2021). But what if there are no future generations? Social sustainability, the sector of sustainability that foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is included in definitions within the sustainability field, but less developed in sustainability practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability policies were analyzed for their social sustainability performance. An eight-item analytical framework that deals with differing areas of social equity guided the analysis. Results found that most cities’ sustainability departments fell short of truly addressing social sustainability concerns. Out of the eight items, the most frequently addressed were housing security and racial and gender equality whereas few, if any, cities addressed the more specific social concerns of immigration, technology and media, or arts/cultural preservation. Future research is recommended to gain a better understanding of the ways existing cities can improve in this area.
Within the last decade, it has become increasingly apparent that the effects of climate change are getting harder and harder to ignore. This fact has led to increased interest in sustainability and an increased pressure from consumers to have these ideals implemented into a variety of global industries. The fashion industry, in particular, has been facing this pressure toward the desire for sustainable products is the fashion industry. Over the last five years, sustainability has become a main focus within the fashion industry. Countless brands now include sustainability within their marketing tactics and a variety of fashion organizations release reports on the unsustainable practices that currently dominate fashion production. These misleading marketing tactics and enigmatic intensive reports lead to confusion on what sustainable fashion actually looks like for both consumers and suppliers alike.<br/> This report attempts to help tackle this problem by using sustainable fashion certifications as a tactic to prove sustainability within business procedures. To compare eight of the most common fashion certifications, this paper assumes a systems thinking approach to creating an assessment framework, which is then applied to said certifications. To back up the importance of the topic, this paper presents key points of the current issues related to this case, which then contribute to the integration of basic sustainability assessment criteria and case-specific factors into overarching core criteria. The application of this framework is utilized to determine which certifications cover certain aspects of the curated core criteria. This is then used to present consumers and manufacturers with a more accurate understanding of each of these certifications. This information is then followed up with a recommendation of certifications that align most within researched-based consumer and supplier desires.