Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

Infusing Problem-Based Learning (PBL) Into Science Methods Courses Across Virginia

This article outlines the results of a collaborative study of the effects of infusing problem-based learning (PBL) into K-12 science methods courses across four universities in Virginia. Changes in pre-service teachers\u27 attitudes surrounding science teaching were measured before and after completing a science methods course in which they experienced PBL first-hand as participants, and then practiced designing their own PBL units for use in their future classrooms. The results indicate that exposure to PBL enhances pre-service teachers\u27 knowledge of inquiry methods and self-efficacy in teaching science

Collective Oscillations of Vortex Lattices in Rotating Bose-Einstein Condensates

The complete low-energy collective-excitation spectrum of vortex lattices is discussed for rotating Bose-Einstein condensates (BEC) by solving the Bogoliubov-de Gennes (BdG) equation, yielding, e.g., the Tkachenko mode recently observed at JILA. The totally symmetric subset of these modes includes the transverse shear, common longitudinal, and differential longitudinal modes. We also solve the time-dependent Gross-Pitaevskii (TDGP) equation to simulate the actual JILA experiment, obtaining the Tkachenko mode and identifying a pair of breathing modes. Combining both the BdG and TDGP approaches allows one to unambiguously identify every observed mode.Comment: 5 pages, 4 figure

Oxidative stress dependent microRNA-34a activation via PI3Kα reduces the expression of sirtuin-1 and sirtuin-6 in epithelial cells

Sirtuin-1 (SIRT1) and SIRT6, NAD(+)-dependent Class III protein deacetylases, are putative anti-aging enzymes, down-regulated in patients with chronic obstructive pulmonary disease (COPD), which is characterized by the accelerated ageing of the lung and associated with increased oxidative stress. Here, we show that oxidative stress (hydrogen peroxide) selectively elevates microRNA-34a (miR-34a) but not the related miR-34b/c, with concomitant reduction of SIRT1/-6 in bronchial epithelial cells (BEAS2B), which was also observed in peripheral lung samples from patients with COPD. Over-expression of a miR-34a mimic caused a significant reduction in both mRNA and protein of SIRT1/-6, whereas inhibition of miR-34a (antagomir) increased these sirtuins. Induction of miR-34a expression with H2O2 was phosphoinositide-3-kinase (PI3K) dependent as it was associated with PI3Kα activation as well as phosphatase and tensin homolog (PTEN) reduction. Importantly, miR-34a antagomirs increased SIRT1/-6 mRNA levels, whilst decreasing markers of cellular senescence in airway epithelial cells from COPD patients, suggesting that this process is reversible. Other sirtuin isoforms were not affected by miR-34a. Our data indicate that miR-34a is induced by oxidative stress via PI3K signaling, and orchestrates ageing responses under oxidative stress, therefore highlighting miR-34a as a new therapeutic target and biomarker in COPD and other oxidative stress-driven aging diseases

Stable Fractional Vortices in the Cyclic States of Bose-Einstein Condensates

We propose methods to create fractional vortices in the cyclic state of an F = 2 spinor Bose-Einstein condensate by manipulating its internal spin structure using pulsed microwave and laser fields. The stability of such vortices is studied as a function of the rotation frequency of the confining harmonic trap both in pancake and cigar shaped condensates. We find a range of parameters for which the so-called 1/3-vortex state is energetically favorable. Such fractional vortices could be created in condensates of 87Rb atoms using current experimental techniques facilitating probing of topological defects with non-Abelian statistics.Comment: 5 pages, 2 figure

A meta-analysis of serological response associated with yellow fever vaccination

Despite previous evidence of high level of efficacy, no synthetic metric of yellow fever (YF) vaccine efficacy is currently available. Based on the studies identified in a recent systematic review, we conducted a random-effects meta-analysis of the serological response associated with YF vaccination. Eleven studies conducted between 1965 and 2011 representing 4,868 individual observations were included in the meta-analysis. The pooled estimate of serological response was 97.5% (95% confidence interval [CI] = 82.9–99.7%). There was evidence of between-study heterogeneity (I2 = 89.1%), but this heterogeneity did not appear to be related to study size, study design, seroconversion measurement, or definition. Pooled estimates were significantly higher (P & 0.0001) among studies conducted in nonendemic settings (98.9%, 95% CI = 98.2–99.4%) than among those conducted in endemic settings (94.2%, 95% CI = 83.8–98.1%). These results provide background information against which to evaluate the efficacy of fractional doses of YF vaccine that may be used in outbreak situations

Equilibrium rotation of a vortex bundle terminating on a lateral wall

The paper investigates possibility of equilibrium solid-body rotation of a vortex bundle diverging at some height from a cylinder axis and terminating on a lateral wall of a container. Such a bundle arises when vorticity expands up from a container bottom eventually filling the whole container. The analysis starts from a single vortex, then goes to a vortex sheet, and finally addresses a multi-layered crystal vortex bundle. The equilibrium solid-body rotation of the vortex bundle requires that the thermodynamic potentials in the vortex-filled and in the vortex-free parts of the container are equal providing the absence of a force on the vortex front separating the two parts. The paper considers also a weakly non-equilibrium state when the bundle and the container rotate with different angular velocities and the vortex front propagates with the velocity determined by friction between vortices and the container or the normal liquid moving together with the container.Comment: 16 pages, 5 figure

The radial curvature of an end that makes eigenvalues vanish in the essential spectrum II

Under the quadratic-decay-conditions of the radial curvatures of an end, we shall derive growth estimates of solutions to the eigenvalue equation and show the absence of eigenvalues.Comment: "$\ge$" in the conditions $(*_4)$ and $(*_5)$ should be replaced by "$>$". $\gamma \ge \frac{n-1}{2}(b-a)$ in the conclusion of Theorem 1.3 should be replaced by $\gamma > \frac{n-1}{2}(b-a)$; trivial miss-calculatio

Zoonotic host diversity increases in human-dominated ecosystems

Land use change—for example, the conversion of natural habitats to agricultural or urban ecosystems—is widely recognized to influence the risk and emergence of zoonotic disease in humans1,2. However, whether such changes in risk are underpinned by predictable ecological changes remains unclear. It has been suggested that habitat disturbance might cause predictable changes in the local diversity and taxonomic composition of potential reservoir hosts, owing to systematic, trait-mediated differences in species resilience to human pressures3,4. Here we analyse 6,801 ecological assemblages and 376 host species worldwide, controlling for research effort, and show that land use has global and systematic effects on local zoonotic host communities. Known wildlife hosts of human-shared pathogens and parasites overall comprise a greater proportion of local species richness (18–72% higher) and total abundance (21–144% higher) in sites under substantial human use (secondary, agricultural and urban ecosystems) compared with nearby undisturbed habitats. The magnitude of this effect varies taxonomically and is strongest for rodent, bat and passerine bird zoonotic host species, which may be one factor that underpins the global importance of these taxa as zoonotic reservoirs. We further show that mammal species that harbour more pathogens overall (either human-shared or non-human-shared) are more likely to occur in human-managed ecosystems, suggesting that these trends may be mediated by ecological or life-history traits that influence both host status and tolerance to human disturbance5,6. Our results suggest that global changes in the mode and the intensity of land use are creating expanding hazardous interfaces between people, livestock and wildlife reservoirs of zoonotic disease