On the holomorphic factorization for superconformal fields

For a generic value of the central charge, we prove the holomorphic factorization of partition functions for free superconformal fields which are defined on a compact Riemann surface without boundary. The partition functions are viewed as functionals of the Beltrami coefficients and their fermionic partners which variables parametrize superconformal classes of metrics.Comment: 5 pages, LATEX, MPI-Ph/92-7

Observations On The Current Status Of Internationalizing The Accounting Curriculum: Catalog Evidence

The last quarter century has witnessed the acceleration of the development of the global economy. This on-going development has caused profound changes in the way business is conducted and the skills needed by the executives leading this change.  Recognizing the need to better prepare future corporate executives to function in this global environment, the American Assembly of Collegiate Schools of Business (AACSB), as part of a revision of its accreditation standards, included a curriculum standard requiring business schools to address the international dimension of business.  To aid business schools in addressing this standard, the AACSB joined with the Consortium for International Studies Education to produce resource guides in 1987 for the functional areas of accounting, finance, management, and marketing.  The accounting guide described two approaches that could be used to address the internationalization of the accounting curriculum. The freestanding approach would use a stand-alone international accounting course.  The infusion approach would integrate international topics within other accounting courses.  This paper assesses the extent that the accounting curriculum has been internationalized by reference to evidence obtained from the catalogs of ninety-six universities with AACSB-accredited business programs.  Thirty-seven of these programs showed no catalog disclosure of international content of their accounting courses.  The remaining fifty-nine programs revealed international content in their accounting courses to varying degrees, as discussed in the body of the paper

P104 White coat hypertension is associated with increased small vessel disease in the brain

Objective: Small vessel disease, measured by brain white matter hyperintensity (WMH), is associated with increased stroke risk and cognitive impairment. This study aimed to explore the relationship between WMH on computerised tomography (CT) and white coat hypertension (WCH) in patients with recent transient ischaemic attack (TIA) or lacunar stroke (LS). Methods: Ninety-six patients recruited for the ASIST trial (Arterial Stiffness in Lacunar Stroke and TIA) underwent measurement of clinic blood pressure (BP) and ambulatory BP monitoring (APBM) within two weeks of TIA or LS. Patients were grouped by BP phenotypes. Twenty-three patients had normotension (clinic BP 140/90 mmHg and day-time ABPM <135/85 mmHg). CT brain images were scored for WMH using the four-point Fazekas visual rating scale. Patients were grouped into no-mild WMH (scores 0–1) or moderate-severe (scores 2–3) groups. The relationship between BP and WMH was explored with chi-square and logistic regression accounting for known cardiovascular risk factors (age, gender, smoking, diabetes and hyperlipidaemia). Results: 44% of WCH patients had moderate-severe WMH compared to 17% of normotensives (p = 0.047). Logistical regression incorporating WCH as the independent factor and cardiovascular risk factors as independent variables showed WCH to be the only independent significant factor contributing to WMH (p = 0.024). Conclusion: Patients with WCH were more likely to have moderate-severe WMH on CT brain than normotensives. WCH was associated with increased WMH, independent of other cardiovascular risk factors. This study suggests that WCH is associated with increased small vessel disease in the brain and may benefit from treatment

Should you test or treat pregnant women with a history of pregnancy-related VTE?

No high-quality evidence supports testing for thrombophilia in pregnant patients who have experienced venous thromboembolism (VTE) in a previous pregnancy. Antepartum and postpartum anticoagulation with LMWH produces lower rates of VTE in patients with a prior history of VTE in pregnancy. Pregnant women with a prior history of VTE who are not treated with anticoagulation have about a 5% risk of antepartum or postpartum VTE. Expert opinion recommends graduated compression stockings

To What Extend Does the Technology Disrupstion Affect the Sale of Smes Banana Chips Products in Bandar Lampung?

Small and Medium-Sized Enterprises (SMEs) in Indonesia, which is also known as Usaha Mikro Kecil dan Menengah (UMKM), play a significant role in determining national economic performance. Banana chips are the most well-known product in Bandar Lampung. As the provincial capital of Lampung Province, Bandar Lampung becomes the center of trade and services sector which is a vital sector of the downstream industry activity. One of the vital aspect in the downstream of Banana chips industry is selling. This study aims to examine the effect of disruptive technology on the sale of SMEs Banana Chips products in Bandar Lampung. This study conduct the quantitative approach by using multiple regression linear analysis. The findings show that the regression model of selling aspect has 0.594 in R2 value. It means that the regression model is able to represent the real condition about 59,4%. According to the model, among the 6 (six) predictor variables, the most-influencing variable on the sale of Banana chips products is online-based promotion

In God We Trust

This case focuses on fraud and various elements of accounting and fraud examination practices and is appropriate for use in an upper division auditing course. The case is based on a true story only the names have been changed

Fraud Specialists On Independent Audits

The recent audit failures involving Enron, WorldCom, et al., have left the accounting profession and governmental regulators scrambling to find better methods of detecting and preventing fraudulent financial reporting. Congress passed the Sarbanes-Oxley Act of 2002 (SOX) which requires companies to report on the operating effectiveness of their internal controls over financial reporting.&nbsp; Additionally, the independent auditor is required to assess and report on the effectiveness of their client&rsquo;s internal controls, and they must attest to management&rsquo;s internal control assessment.&nbsp; Notably absent from SOX is a requirement that independent auditors must employ fraud specialists in their independent audits of SEC filers.&nbsp;This study examines the benefits and costs associated with requiring the use of fraud specialists on independent audits of SEC filers.&nbsp; Fraud specialists have expertise better attuned to fraud detection not ordinarily possessed by regular auditors.&nbsp; First, the narrow but deep perspective of the fraud specialist enables them to find fraudulent activity that would be missed by regular auditors.&nbsp; Second, unlike regular auditors, fraud specialists employ methodologies that are effective in the presence of management collusion.&nbsp; They are more highly skilled at interviewing potential witnesses and fraud suspects and are trained in recognizing deception.&nbsp; Third, fraud specialists are better trained in the use of antifraud technology, methods, and computerized forensic accounting software.&nbsp; Fourth, fraud specialists have superior investigative skills and can conduct covert examinations, access restricted databases, conduct background checks, and locate hidden assets better than regular auditors.&nbsp; Finally, they understand the legalities of gathering evidence of fraud and can operate without violating the rights of potential witnesses and fraud suspects.&nbsp;Qualitative analysis demonstrates that utilizing fraud specialists on independent audits has positive net benefits to financial reporting.&nbsp; Recommendations are made regarding the types of fraud detection/deterrence skills and techniques that would be beneficial to independent auditors

What are the causes of elevated TSH in a newborn?

Congenital hypothyroidism is a critical cause of elevated thyroid-stimulating hormone (TSH) in newborns; evaluate all neonates with an elevated TSH for congenital hypothyroidism (strength of recommendation [SOR]: A). Other causes of an elevated TSH include transient hypothyroidism due to neonatal illness, prematurity, iodine excess or deficiency, and maternal medication or maternal thyroid disease