Legislating on a False Foundation: The Erroneous Academic Underpinnings of the Private Securities Litigation Reform Act of 1995

This Article seeks to point out errors in a study published by Professor Janet C. Alexander in the Stanford Law Review in 1991. The study concluded that securities legislation reform was necessary based on the prevalence of meritless claims in the securities litigation area. This Article examines Professor Alexander\u27s study and finds several methodological errors. It also repeats the study without the errors and explains the different conclusions. The authors also performed their own study with a broader sample than used in the prior study. The authors conclude that the scientific method suggests that Professor Alexander\u27s conclusions are incorrect, and that merits do matter in settling securities litigation cases

Towards an improved understanding of eta --> gamma^* gamma^*

We argue that high-quality data on the reaction $e^+e^-\to \pi^+\pi^-\eta$ will allow one to determine the double off-shell form factor $\eta \to \gamma^*\gamma^*$ in a model-independent way with controlled accuracy. This is an important step towards a reliable evaluation of the hadronic light-by-light scattering contribution to the anomalous magnetic moment of the muon. When analyzing the existing data for $e^+e^- \to \pi^+\pi^-\eta$ in the range of total energies $1\text{GeV}^2<Q_2^2<(4.5\text{GeV})^2$, we demonstrate that the double off-shell form factor $F_{\eta\gamma^*\gamma^*}(Q_1^2,Q_2^2)$ is consistent with the commonly employed factorization ansatz at least for $Q_1^2<1\text{GeV}^2$, if the effect of the $a_2$ meson is taken into account. However, better data are needed to draw firm conclusions.Comment: 7 pages, 3 figure

Kecernaan Bahan Kering Dan Bahan Organik Ransum Ternak Kambing Kacang Yang Diberi Suplementasi Dedak Padi Dan Daun Turi

Dry And Organic Matter Digestibility Of Kacang Goats Offered Native Grass Supplemented With Rice Meal And Sesbania Leafs. A study on the effect of rice meal and sesbania leafs supplementation on dry and organic matter digestibility of kacang goats offered native grass has been carried out using 12 male goats (6-9 months old) in a block completely randomized design. The goats were grouped into 4 and then each group was treated as R0 = 100% native grass (control), R1 = 75% native grass + 20% sesbania leafs + 5% rice meal, R2 = 50% native grass + 40% sesbania leafs + 10% rice meal or R3 = 25% native grass + 60% sesbania leafs + 15% rice meal. Replication was 3 times for each treatment so there are 12 experimental units. Data was analyzed by Analysis of variance (ANOVA) and the difference among treatments was further analyzed by Duncan\u27s multiple range tests. Results showed that there is a strong significant difference (P&lt;0.01) among dry matter digestibility. Further test showed that there is a strong significant difference (P&lt;0.01) between R3 and either R0, R1 or R2. Between R2 and R0 there is only a significant (P&lt;0.05) difference. There is no difference (P&gt;0.05) between R2 and R1 as well as R1 and R0. Organic matter digestibility was significantly (P&lt;0.01) differ among treatments. Further test showed that a strong significant (P&lt;0.01) difference was recorded between R3 and either R0, R1 or R2. Similarly, the difference between R2 and R0 as well as R1 and R0 was recorded. There is no significant difference (P&gt;0.05) between R2 and R1. It can be concluded that dry and organic matter digestibility of kacang goats increases according to the increase of sesbania leafs and rice meal supplementation. It was suggested to use sesbania leafs and rice meal in the ration of fattening goats and also it was suggested a further experiment by using different ration formulation composed of these feedstuffs

THE IMPACT OF FORENSIC ACCOUNTING ON FRAUD DETECTION IN THE UAE BANKING SECTOR: A STUDY ON ISLAMIC AND CONVENTIONAL BANKS

The key focus on forensic accounting is to uncover the financial fraud. Over the past decade, the financial fraud has been increasing robustly across the global platform including UAE banking sector. Therefore, the increasing activities of financial fraud require the high engagement of forensic accounting in order to carry out the successful investigation as well as the presentation of the individuals associated with the criminal activities. It is expected that the forensic accounting facilitates reducing or preventing susceptibility of conventional accounting and audit systems contributing to the financial fraud. The primary intention of the study is determining the impact of forensic accounting practices in detecting and preventing the suspected frauds from the banking sector operation in the UAE. The key findings of this research study show that there is a significant impact of forensic accounting on the detection of fraud within Banking Industry in UAE. JEL: E50; H83; M10  Article visualizations