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

Democratic Enterprise : Ethical Business for the 21st Century

Published with the support of the Scottish Government and the Economic and Social Research CouncilPublisher PD

Co-operative Entrepreneurship : Co-operate for growth

Published with the support of the Scottish Government and the Economic & Social Research CouncilPublisher PD

Study in word recognition skills in grade one.

Thesis (M.A.)--Boston Universit

Move-minimizing puzzles, diamond-colored modular and distributive lattices, and poset models for Weyl group symmetric functions

The move-minimizing puzzles presented here are certain types of one-player combinatorial games that are shown to have explicit solutions whenever they can be encoded in a certain way as diamond-colored modular and distributive lattices. Such lattices can also arise naturally as models for certain algebraic objects, namely Weyl group symmetric functions and their companion semisimple Lie algebra representations. The motivation for this paper is therefore both diversional and algebraic: To show how some recreational move-minimizing puzzles can be solved explicitly within an order-theoretic context and also to realize some such puzzles as combinatorial models for symmetric functions associated with certain fundamental representations of the symplectic and odd orthogonal Lie algebras

Effectiveness of Early Interventions Strategies on Reducing Body Mass Index in Children in Greater Chicago

Background: In 2016, Illinois ranked 39th out of 51 states for overweight and obese children. Rates in Illinois have trended down since 2007 with current reports cite 27% of those aged 10-17 are overweight or obese. Obesity is irrespective of age, race and educational background. Childhood obesity is a risk factor for a myriad of chronic diseases, such as cardiovascular disease, diabetes, cancer, asthma, liver disease, joint disorders and psychiatric conditions. Methods: A secondary data analysis was performed to evaluate a quantitative program intervention aimed at reducing childhood obesity. A convenience sampling methodology was used and extracted from the existing data set. The original data was obtained between 2010-2017 at 21 program sites and includes 884 youth between the ages of 8 to 14 years, in Chicago. The variables used in the convenience sample included age, height, weight and body fat percentage and fat mass. Results: A significant number of participants experienced a decreased BMI at the culmination of the program and significant decrease in body fat percentage. Fat mass was shown to be a statistically significant decrease, in addition to an overall decrease in body weight. Significant differences in body weight and fat mass were observed between the grouped age ranges. No significant difference for BMI and body fat change was seen based on grouped age ranges. The greatest significance was body fat change and fat mass change. There is a statistically significant difference in body fat change from week 1 and week 8 between DuPage and Cook counties with no difference observed in Will and Kane counties. Further comparisons between counties did not yield significant differences. Conclusion: ProActive Kids is an early intervention programs that provides a targeted approach to combat childhood obesity during ages of critical development. The findings provide a framework for the future of healthcare interventions for childhood obesity

Prey Utilization and Laboratory Rearing of Xylocoris Flavipes (Reuter) (Hemiptera: Anthocoridae)

The first chapter of this thesis is a literature review focusing on biological control in stored products ecosystems and the biology of the predatory insect Xylocoris flavipes. Also included is the biology ofthe stored products pests examined during this study as well as basic information about functional response analysis and artificial diets. Subsequent chapters are formal manuscripts of the research I conducted during my M.S. program and are written in compliance with the publication policies and guidelines for manuscript preparation with the Entomological Society of America