Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting

This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed

A Requirement-centric Approach to Web Service Modeling, Discovery, and Selection

Service-Oriented Computing (SOC) has gained considerable popularity for implementing Service-Based Applications (SBAs) in a flexible\ud and effective manner. The basic idea of SOC is to understand users'\ud requirements for SBAs first, and then discover and select relevant\ud services (i.e., that fit closely functional requirements) and offer\ud a high Quality of Service (QoS). Understanding users’ requirements\ud is already achieved by existing requirement engineering approaches\ud (e.g., TROPOS, KAOS, and MAP) which model SBAs in a requirement-driven\ud manner. However, discovering and selecting relevant and high QoS\ud services are still challenging tasks that require time and effort\ud due to the increasing number of available Web services. In this paper,\ud we propose a requirement-centric approach which allows: (i) modeling\ud users’ requirements for SBAs with the MAP formalism and specifying\ud required services using an Intentional Service Model (ISM); (ii)\ud discovering services by querying the Web service search engine Service-Finder\ud and using keywords extracted from the specifications provided by\ud the ISM; and(iii) selecting automatically relevant and high QoS services\ud by applying Formal Concept Analysis (FCA). We validate our approach\ud by performing experiments on an e-books application. The experimental\ud results show that our approach allows the selection of relevant and\ud high QoS services with a high accuracy (the average precision is\ud 89.41%) and efficiency (the average recall is 95.43%)

On opportunistic software reuse

The availability of open source assets for almost all imaginable domains has led the software industry toopportunistic design-an approach in which people develop new software systems in an ad hoc fashion by reusing and combining components that were not designed to be used together. In this paper we investigate this emerging approach. We demonstrate the approach with an industrial example in whichNode.jsmodules and various subsystems are used in an opportunistic way. Furthermore, to study opportunistic reuse as a phenomenon, we present the results of three contextual interviews and a survey with reuse practitioners to understand to what extent opportunistic reuse offers improvements over traditional systematic reuse approaches.Peer reviewe

An NF-κB - EphrinA5-Dependent Communication between NG2+ Interstitial Cells and Myoblasts Promotes Muscle Growth in Neonates

SummarySkeletal muscle growth immediately following birth is critical for proper body posture and locomotion. However, compared with embryogenesis and adulthood, the processes regulating the maturation of neonatal muscles is considerably less clear. Studies in the 1960s predicted that neonatal muscle growth results from nuclear accretion of myoblasts preferentially at the tips of myofibers. Remarkably, little information has been added since then to resolve how myoblasts migrate to the ends of fibers. Here, we provide insight into this process by revealing a unique NF-κB-dependent communication between NG2+ interstitial cells and myoblasts. NF-κB in NG2+ cells promotes myoblast migration to the tips of myofibers through cell-cell contact. This occurs through expression of ephrinA5 from NG2+ cells, which we further deduce is an NF-κB target gene. Together, these results suggest that NF-κB plays an important role in the development of newborn muscles to ensure proper myoblast migration for fiber growth

Cosmic Ray Diffusion from the Galactic Spiral Arms, Iron Meteorites, and a possible climatic connection?

We construct a Galactic cosmic ray (CR) diffusion model while considering that CR sources reside predominantly in the Galactic spiral arms. We find that the CR flux (CRF) reaching the solar system should periodically increase each crossing of a Galactic spiral arm. We search for this signal in the CR exposure age record of Iron meteorites and confirm this prediction. We then check the hypothesis that climate, and in particular the temperature, is affected by the CRF to the extent that glaciations can be induced or completely hindered by possible climatic variations. We find that although the geological evidence for the occurrence of IAEs in the past Eon is not unequivocal, it appears to have a nontrivial correlation with the spiral arm crossings--agreeing in period and phase. Thus, a better timing study of glaciations could either confirm this result as an explanation to the occurrence of IAEs or refute a CRF climatic connection.Comment: 4 Journal pages, 2 figures, revtex4. Appearing today in Phys Rev Let

Promoting Reuse with Active Reuse Repository Systems

Abstract. Software component-based reuse is diÆcult for software de-velopers to adopt because rst they must know what components exist in a reuse repository and then they must know how to retrieve them easily. This paper describes the concept and implementation of active reuse repository systems that address the above two issues. Active reuse repository systems employ active information delivery mechanisms to deliver potentially reusable components that are relevant to the current development task. They can help software developers reuse components they did not even know existed. They can also greatly reduce the cost of component location because software developers need neither to specify reuse queries explicitly, nor to switch working contexts back and forth between development environments and reuse repository systems.

Early Cretaceous vegetation and climate change at high latitude: Palynological evidence from Isachsen Formation, Arctic Canada

Quantitative palynology of the marginal marine and deltaic-fluvial Isachsen Formation of the Sverdrup Basin, Canadian Arctic, provides insight into high latitude climate during much of the Early Cretaceous (Valanginian to early Aptian). Detrended Correspondence Analysis of main pollen and spore taxa is used to derive three ecological groupings influenced by moisture and disturbance based on the botanical affinities of palynomorphs: 1) a mixed coniferous assemblage containing both lowland and upland components; 2) a conifer-filicopsid community that likely grew in dynamic lowland habitats; and, 3) a mature dry lowland community composed of Cheirolepidiaceans. Stratigraphic changes in the relative abundance of pollen and spore taxa reflect climate variability in this polar region during the ~20 Mya history of the Isachsen Formation. The late Valanginian was relatively cool and moist and promoted lowland conifer-filicopsid communities. Warming in the Hauterivian resulted in the expansion coniferous communities in well-drained or arid hinterlands. A return to relatively cool and moist conditions in the Barremian resulted in the expansion of mixed lowland communities. This work demonstrates the utility of a multivariate statistical approach to palynology to provide insight into the composition and dynamics of ecosystems and climate of high latitude regions during the Early Cretaceous