Ethics In The Accounting Curriculum: What Is Really Being Covered?

This paper examines the current level of ethics integration across the accounting curriculum, analyzing the quantity, methods and topics included in coverage. Results of a survey of U.S. accounting faculty from 44 states and 97 different institutions on these issues are presented. The study is broken into two sections: the actual level of ethics integration and what is actually being taught. Prior research in the field has been limited to the extent to which ethics is covered in the classroom and avoided looking at what specifically is being done. This study extends this research by providing an update on the level of coverage as it exists today in the U.S., and by identifying the specific ethics topics being covered. Overall, we find that ethics integration efforts on a per-course basis are modest, and may be inadequate. We suggest that accounting programs that integrate ethics develop a formal ethics integration plan to ensure essential topics are covered, and to maximize the impact on students ethics

Experimental observation of high-order quantum accelerator modes.

Using a freely falling cloud of cold cesium atoms periodically kicked by pulses from a vertical standing wave of laser light, we present the first experimental observation of high-order quantum accelerator modes. This confirms the recent prediction by Fishman, Guarneri, and Rebuzzini [Phys. Rev. Lett.10.1103/PhysRevLett.89.084101 89, 084101 (2002)]. We also show how these accelerator modes can be identified with the stable regions of phase space in a classical-like chaotic system, despite their intrinsically quantum origin

Theoretical analysis of quantum dynamics in 1D lattices: Wannier-Stark description

This papers presents a formalism describing the dynamics of a quantum particle in a one-dimensional tilted time-dependent lattice. The description uses the Wannier-Stark states, which are localized in each site of the lattice and provides a simple framework leading to fully-analytical developments. Particular attention is devoted to the case of a time-dependent potential, which results in a rich variety of quantum coherent dynamics is found.Comment: 8 pages, 6 figures, submitted to PR

Discourse markers activate their, <i>like</i>, cohort competitors

Speech in everyday conversations is riddled with discourse markers (DMs), such as well, you know, and like. However, in many lab-based studies of speech comprehension, such DMs are typically absent from the carefully articulated and highly controlled speech stimuli. As such, little is known about how these DMs influence online word recognition. The present study specifically investigated the online processing of DM like and how it influences the activation of words in the mental lexicon. We specifically targeted the cohort competitor (CC) effect in the Visual World Paradigm: Upon hearing spoken instructions to “pick up the beaker,” human listeners also typically fixate—next to the target object—referents that overlap phonologically with the target word (cohort competitors such as beetle; CCs). However, several studies have argued that CC effects are constrained by syntactic, semantic, pragmatic, and discourse constraints. Therefore, the present study investigated whether DM like influences online word recognition by activating its cohort competitors (e.g., lightbulb). In an eye-tracking experiment using the Visual World Paradigm, we demonstrate that when participants heard spoken instructions such as “Now press the button for the, like … unicycle,” they showed anticipatory looks to the CC referent (lightbulb)well before hearing the target. This CC effect was sustained for a relatively long period of time, even despite hearing disambiguating information (i.e., the /k/ in like). Analysis of the reaction times also showed that participants were significantly faster to select CC targets (lightbulb) when preceded by DM like. These findings suggest that seemingly trivial DMs, such as like, activate their CCs, impacting online word recognition. Thus, we advocate a more holistic perspective on spoken language comprehension in naturalistic communication, including the processing of DMs

Imagination and narrative : young people's experiences

Imagery generation in dramatized audio drama is still poorly understood with the majority of work having been done from a radio advertising perspective. This study sought to understand audio drama imagery generation by using teenage listeners. The study demonstrated that teenagers can follow purely auditory narrative with ease and can generate unique and vivid imagery through aural dramatic stimulation. The study also showed that listening in the dark and as a group are appealing for audiences

Antibiotic Prescribing Patterns in Ghana, Uganda, Zambia and Tanzania Hospitals: Results from the Global Point Prevalence Survey (G-PPS) on Antimicrobial Use and Stewardship Interventions Implemented

Antimicrobial resistance (AMR) remains an important global public health issue with antimicrobial misuse and overuse being one of the main drivers. The Global Point Prevalence Survey (G-PPS) of Antimicrobial Consumption and Resistance assesses the prevalence and the quality of antimicrobial prescriptions across hospitals globally. G-PPS was carried out at 17 hospitals across Ghana, Uganda, Zambia and Tanzania. The overall prevalence of antimicrobial use was 50% (30–57%), with most antibiotics prescribed belonging to the WHO ‘Access’ and ‘Watch’ categories. No ‘Reserve’ category of antibiotics was prescribed across the study sites while antimicrobials belonging to the ‘Not Recommended’ group were prescribed infrequently. Antimicrobials were most often prescribed for prophylaxis for obstetric or gynaecological surgery, making up between 12 and 18% of total prescriptions across all countries. The most prescribed therapeutic subgroup of antimicrobials was ‘Antibacterials for systemic use’. As a result of the programme, PPS data are now readily available for the first time in the hospitals, strengthening the global commitment to improved antimicrobial surveillance. Antimicrobial stewardship interventions developed included the formation of AMS committees, the provision of training and the preparation of new AMS guidelines. Other common interventions included the presentation of findings to clinicians for increased awareness, and the promotion of a multi-disciplinary approach to successful AMS programmes. Repeat PPS would be necessary to continually monitor the impact of interventions implemented. Broader participation is also encouraged to strengthen the evidence base

Cancer Survival and Excess Mortality Estimates among Adolescents and Young Adults in Western Australia, 1982-2004: A Population-Based Study

Background: Data are limited on cancer outcomes in adolescents and young adults. Methods: Based on data from the Western Australian Data Linkage System, this study modelled survival and excess mortality in all adolescents and young adults aged 15-39 years in Western Australia who had a diagnosis of cancer in the period 1982-2004. Relative survival and excess all-cause mortality for all cancers combined and for principal tumour subgroups were estimated, using the Ederer II method and generalised linear Poisson modelling, respectively. Results: A cancer diagnosis in adolescents and young adults conferred substantial survival decrement. However, overall outcomes improved over calendar period (excess mortality hazard ratio [HR], latest versus earliest diagnostic period: 0.52, trend <0.0001). Case fatality varied according to age group (HR, oldest versus youngest: 1.38, trend <0.0001), sex (HR, female versus male: 0.66, 95% confidence interval [CI] 0.62-0.71), ethnicity (HR, Aboriginal versus others: 1.47, CI 1.23-1.76), geographical area (HR, rural/remote versus urban: 1.13, CI 1.04-1.23) and residential socioeconomic status (HR, lowest versus highest quartile: 1.14, trend <0.05). Tumour subgroups differed substantially in frequency according to age group and sex, and were critical outcome determinants. Conclusions: Marked progressive calendar-time improvement in overall outcomes was evident. Further research is required to disentangle the contributions of tumour biology and health service factors to outcome disparities between ethno-demographic, geographic and socioeconomic subgroups of adolescents and young adults with cancer. © 2013 Haggar et al

Prominent radiative contributions from multiply-excited states in laser-produced tin plasma for nanolithography

Extreme ultraviolet (EUV) lithography is currently entering high-volume manufacturing to enable the continued miniaturization of semiconductor devices. The required EUV light, at 13.5 nm wavelength, is produced in a hot and dense laser-driven tin plasma. The atomic origins of this light are demonstrably poorly understood. Here we calculate detailed tin opacity spectra using the Los Alamos atomic physics suite ATOMIC and validate these calculations with experimental comparisons. Our key finding is that EUV light largely originates from transitions between multiply-excited states, and not from the singly-excited states decaying to the ground state as is the current paradigm. Moreover, we find that transitions between these multiply-excited states also contribute in the same narrow window around 13.5 nm as those originating from singly-excited states, and this striking property holds over a wide range of charge states. We thus reveal the doubly magic behavior of tin and the origins of the EUV light

The delta-function-kicked rotor: Momentum diffusion and the quantum-classical boundary

We investigate the quantum-classical transition in the delta-kicked rotor and the attainment of the classical limit in terms of measurement-induced state-localization. It is possible to study the transition by fixing the environmentally induced disturbance at a sufficiently small value, and examining the dynamics as the system is made more macroscopic. When the system action is relatively small, the dynamics is quantum mechanical and when the system action is sufficiently large there is a transition to classical behavior. The dynamics of the rotor in the region of transition, characterized by the late-time momentum diffusion coefficient, can be strikingly different from both the purely quantum and classical results. Remarkably, the early time diffusive behavior of the quantum system, even when different from its classical counterpart, is stabilized by the continuous measurement process. This shows that such measurements can succeed in extracting essentially quantum effects. The transition regime studied in this paper is accessible in ongoing experiments.Comment: 8 pages, 4 figures, revtex4 (revised version contains much more introductory material