A financial analyst has been awake for over 36 hours to meet a critical deadline for a major company acquisition report. Despite feeling mentally exhausted and struggling to concentrate on complex spreadsheets, they decide to make their final, multi-million dollar recommendation without sleeping first. Evaluate the soundness of the analyst's decision to proceed. Justify your evaluation by identifying at least two specific cognitive functions that are likely impaired by their lack of sleep and explaining how these impairments could negatively impact their final recommendation.