Fraudulent Financial Reporting and the Consequences for Employees

We examine employment effects, such as wages and employee turnover, before, during, and after periods of fraudulent financial reporting. To analyze these effects, we combine U.S. Census data with SEC enforcement actions against firms with serious misreporting (“fraud”). We find, compared to a matched sample, that fraud firms’ employee wages decline by 9% and the separation rate is higher by 12% during and after fraud periods. Employment growth at fraud firms is positive during fraud periods and negative afterward. We explore the heterogeneous effects of fraudulent financial reporting, including thin and thick labor markets, bankruptcy and non-bankruptcy firms, worker movements, pre-fraud wage levels, and period of hire. Negative wage effects are particularly severe in thin labor markets, for bankrupt, fraud firms, and lower wage employees. However, some negative wage effects occur across these sample cuts, indicating that fraudulent financial reporting appears to create meaningful and prevalent consequences for employees. We discuss how our results can be consistent with channels such as labor market disruptions, punishment, and stigma

Occurrence of Kanamycin-Resistant Bacteria Relative to Anthropogenic Pollution Along Richland Creek in Nashville, TN​

The overuse of antibiotics has caused an increase in antibiotic-resistant (AR) bacteria, which is a serious public health concern. Previous studies showed a significant correlation between anthropogenic pollution and AR bacteria. This project aims to identify AR bacteria in Richland Creek relative to local anthropogenic pollution. Water samples were collected at four locations along Richland Creek in Nashville, Tennessee. Bacteria resistant to the antibiotic kanamycin were isolated from the water samples, identified to genera using DNA barcoding, and compared among the sites. We expect to see a greater abundance and diversity of kanamycin-resistant bacteria closer to the end than near the head of the creek. This research project can help describe the diversity of AR bacteria species present in the stream in different areas of Nashville and has public health consequences if the disparities in the distribution of AR bacteria correlate to human activity and/or socioeconomic differences along the stream

Characterization of chromatin accessibility with a transposome hypersensitive sites sequencing (THS-seq) assay.

Chromatin accessibility captures in vivo protein-chromosome binding status, and is considered an informative proxy for protein-DNA interactions. DNase I and Tn5 transposase assays require thousands to millions of fresh cells for comprehensive chromatin mapping. Applying Tn5 tagmentation to hundreds of cells results in sparse chromatin maps. We present a transposome hypersensitive sites sequencing assay for highly sensitive characterization of chromatin accessibility. Linear amplification of accessible DNA ends with in vitro transcription, coupled with an engineered Tn5 super-mutant, demonstrates improved sensitivity on limited input materials, and accessibility of small regions near distal enhancers, compared with ATAC-seq

Beyond Ads: Sequential Decision-Making Algorithms in Law and Public Policy

We explore the promises and challenges of employing sequential decision-making algorithms - such as bandits, reinforcement learning, and active learning - in law and public policy. While such algorithms have well-characterized performance in the private sector (e.g., online advertising), their potential in law and the public sector remains largely unexplored, due in part to distinct methodological challenges of the policy setting. Public law, for instance, can pose multiple objectives, necessitate batched and delayed feedback, and require systems to learn rational, causal decision-making policies, each of which presents novel questions at the research frontier. We highlight several applications of sequential decision-making algorithms in regulation and governance, and discuss areas for needed research to render such methods policy-compliant, more widely applicable, and effective in the public sector. We also note the potential risks of such deployments and describe how sequential decision systems can also facilitate the discovery of harms. We hope our work inspires more investigation of sequential decision making in law and public policy, which provide unique challenges for machine learning researchers with tremendous potential for social benefit.Comment: Version 1 presented at Causal Inference Challenges in Sequential Decision Making: Bridging Theory and Practice, a NeurIPS 2021 Worksho

Efficacy of REACH Forgiveness across Cultures

Across cultures, most people agree that forgiveness is a virtue. However, culture may influence how willing one should be to forgive and how one might express forgiveness. At a university in the United States, we recruited both foreign-extraction students and domestic students (N = 102) to participate in a six-hour REACH Forgiveness intervention. We investigated the efficacy of the intervention overall as well as whether foreign-extraction and domestic students responded differently to treatment. Forgiveness was assessed using two measures—decisional forgiveness and emotional forgiveness. The six-hour REACH Forgiveness intervention improved participants’ ratings of emotional forgiveness, but not decisional forgiveness, regardless of their culture. Thus, the REACH Forgiveness intervention appears equally efficacious for participants from different cultural backgrounds when conducted in the United States with college students

Note: Scalable Multiphoton Coincidence-counting Electronics

We present a multichannel coincidence-counting module for use in quantum optics experiments. The circuit takes up to four transistor–transistor logic pulse inputs and counts either twofold, threefold, or fourfold coincidences, within a user-selected coincidence-time window as short as 12 ns. The module can accurately count eight sets of multichannel coincidences, for input rates of up to 84 MHz. Due to their low cost and small size, multiple modules can easily be combined to count arbitrary M-order coincidences among N inputs

Numerical Evaluation of Advanced Laser Control Strategies Influence on Residual Stresses for Laser Powder Bed Fusion Systems

AbstractProcess-dependent residual stresses are one of the main burdens to a widespread adoption of laser powder bed fusion technology in industry. Residual stresses are directly influenced by process parameters, such as laser path, laser power, and speed. In this work, the influence of various scan speed and laser power control strategies on residual stresses is investigated. A set of nine different laser scan patterns is printed by means of a selective laser melting process on a bare plate of nickel superalloy 625 (IN625). A finite element model is experimentally validated comparing the simulated melt pool areas with high-speed thermal camera in situ measurements. Finite element analysis is then used to evaluate residual stresses for the nine different laser scan control strategies, in order to identify the strategy which minimizes the residual stress magnitude. Numerical results show that a constant power density scan strategy appears the most effective to reduce residual stresses in the considered domain