[Introduction to] Called to Account: Financial Frauds that Shaped the Accounting Profession

Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes 16 of the most audacious accounting frauds of the last 80 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal. This third edition offers expanded coverage of the Global Financial Crisis and international auditing. While retaining favorite chapters exposing the schemes of Crazy Eddie Antar, Chainsaw Al Dunlap, and Barry the Boy Wonder Minkow, new chapters describe the accounting problems at Lehman Brothers, Colonial Bank, and Olympus. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics. With discussion questions and a chart mapping each chapter to topics covered in popular auditing textbooks, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.https://scholarship.richmond.edu/bookshelf/1371/thumbnail.jp

North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting

Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrual basis earnings over cash flows when financial statement users wish to evaluate past operating performance and/or predict future performance. The case, which requires only 20-25 minutes of class time, enables students to discern for themselves the relative advantages of accrual accounting

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With the advent of functional magnetic resonance imaging (fMRI), it is now possible to evaluate brain activation and to isolate structures that may be involved in social perception Hemispheric Effects While photographs have been frequently studied to examine a participant's interpretation of facial expressions, social communication occurs in a dynamic and fluid setting. The use of videotaped vignettes that convey social interactions may be sensitive to the participant's ability to understand context as well as changing situations. Using fMRI, increased activation was found in the frontal-cingulate-parietal connections when faces which were morphed from a neutral emotion to fear or anger were viewed Key Words Right hemisphere ؒ Social interactions ؒ Adults ؒ Functional magnetic resonance imaging Abstract Objective: The main purpose of this study was to evaluate whole-brain and hemispheric activation in normal adult volunteers to videos depicting positive and negative social encounters. There are few studies that have utilized dynamic social stimuli to evaluate brain activation. Method: Twenty young adults viewed videotaped vignettes during an functional magnetic resonance imaging procedure. The vignettes included positive and negative interaction scenes of social encounters. Results: Significant right greater than left activation for positive and negative conditions was found for the social interaction videos in the amygdaloid complex, the inferior frontal gyrus, the fusiform gyrus, and the temporal gyri (p ! 0.0001). Conclusion: These findings support the hypothesis that the regions of the right hemisphere are more active in the interpretation of social information processing than those regions in the left hemisphere. This study is a first step in understanding processing of dynamic stimuli using ecologically appropriate stimuli that approximate the realtime social processing that is appropriate for use with populations who experience significant social problems

Complexes of Phosphine Ligands with the Main Transition Elements

It has been long known that ammonia as well as many primary, secondary and tertiary amines, acts as a ligand forming complexes with the main transition elements

An Intervention Approach for Children with Teacher- and Parent-Identified Attentional Difficulties

Using a multimodal and multi-informant method for diagnosis, we selected 33 children by teacher and parent nomination for attention and work completion problems that met DSM-IV criteria for attention-deficit/hyperactivity disorder (ADHD). Of the 33 children in this group, 21 participated in the initial intervention, and 12 were placed in an ADHD control group and received the intervention after pre- and post-testing. A similarly selected group of 21 children without difficulties in attention and work completion served as a control group. Each child was assessed on pre- and posttest measures of visual and auditory attention. After an 18-week intervention period that included attention and problem-solving training, all children in the intervention and control groups were retested on visual and auditory tasks. Children in both ADHD groups showed significantly poorer initial performance on the visual attention task. Whereas the ADHD intervention group showed commensurate performance to the nondisabled control group after training, the ADHD control group did not show significant improvement over the same period. Auditory attention was poorer compared to the control group for both ADHD groups initially and improved only for the ADHD intervention group. These findings are discussed as a possible intervention for children with difficulties in strategy selection in a classroom setting

Transgenic maize endosperm containing a milk protein has improved amino acid balance

In order to meet the protein nutrition needs of the world population, greater reliance on plant protein sources will become necessary. The amino acid balance of most plant protein sources does not match the nutritional requirements of monogastric animals, limiting their nutritional value. In cereals, the essential amino acid lysine is deficient. Maize is a major component of human and animal diets worldwide and especially where sources of plant protein are in critical need such as sub-Saharan Africa. To improve the amino acid balance of maize, we developed transgenic maize lines that produce the milk protein α-lactalbumin in the endosperm. Lines in which the transgene was inherited as a single dominant genetic locus were identified. Sibling kernels with or without the transgene were compared to determine the effect of the transgene on kernel traits in lines selected for their high content of α-lactalbumin. Total protein content in endosperm from transgene positive kernels was not significantly different from total protein content in endosperm from transgene negative kernels in three out of four comparisons, whereas the lysine content of the lines examined was 29–47% greater in endosperm from transgene positive kernels. The content of some other amino acids was changed to a lesser extent. Taken together, these changes resulted in the transgenic endosperms having an improved amino acid balance relative to non-transgenic endosperms produced on the same ear. Kernel appearance, weight, density and zein content did not exhibit substantial differences in kernels expressing the transgene when compared to non-expressing siblings. Assessment of the antigenicity and impacts on animal health will be required in order to determine the overall value of this technology

19F NMR-, ESR-, and vis-NIR-spectroelectrochemical study of the unconventional reduction behaviour of a perfluoroalkylated fullerene: dimerization of the C70(CF3)10− radical anion

The most abundant isomer of C70(CF3)10 (70-10-1) is a rare example of a perfluoroalkylated fullerene exhibiting electrochemically irreversible reduction. We show that electrochemical reversibility at the first reduction step is achieved at scan rates higher than 500 V s−1. Applying ESR-, vis-NIR-, and 19F NMR-spectroelectrochemistry, as well as mass spectrometry and DFT calculations, we show that the (70-10-1)− radical monoanion is in equilibrium with a singly-bonded diamagnetic dimeric dianion. This study is the first example of 19F NMR spectroelectrochemistry, which promises to be an important method for the elucidation of redox mechanisms of fluoroorganic compounds. Additionally, we demonstrate the importance of combining different spectroelectrochemical methods and quantitative analysis of the transferred charge and spin numbers in the determination of the redox mechanism

Expression and inheritance of the wheat Glu-1DX5 gene in transgenic maize

We have produced transgenic maize plants containing a wheat Glu-1Dx5 gene encoding the high-molecular-weight glutenin subunit 1Dx5. Analysis by SDS-PAGE showed that a protein similar in size to the wheat 1Dx5 subunit accumulates in the endosperm of transgenic maize from four independent transformation events. This protein reacts with a monoclonal antibody specific to the wheat 1Dx5 subunit and was not detected in nontransgenic controls or in pollen, anthers, leaves or embryos of plants grown from seeds expressing this protein in endosperm. Genomic Southern-blot analysis is consistent with results from SDS-PAGE and indicates that the transgene integration sites are complex and are different in the four events studied. Using the presence of this protein as a phenotypic marker, we studied the inheritance of this gene through three sexual generations. Reciprocal crosses with nontransgenic plants and self-pollinations were performed, and the resulting kernels were analyzed for the presence of the 1Dx5 subunit. These data, together with PCR analysis for the transgene, suggest that the transgene is inefficiently transmitted through pollen in all four events