Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession: A Summary Of Findings And A Call For Action

While African – American CPAs have experienced some considerable progress in the US public accounting profession over the past thirty years, their level of participation in the profession remains far below their representation in the general US population. While federal government data suggest that African – American men and women constitute over 11% of US business graduates, the AICPA estimates that only 4% of the major firms’ employment. Moreover, the rate of black CPA participation appears to fall as one’s analysis moves up the ladder of the profession’s largest firms. The AICPA reports that less than 1% of the partners from the major firms are African – American accounting professionals. Our study seeks to answer two basic questions. One, why is the level of African – American participation in management of the major firms so low? Two, what actions should the major firms’ leadership, African – American accounting practitioners, and accounting educators take to improve the level of African – American participation in management of the major firms? Our empirical data is drawn from three recent surveys of predominantly African – American accountants and a dozen structured interviews of a racially diverse group of Big 4 firm managers and partners. We reached three major conclusions. One, there are a disproportionately low number of African – American accountants in the management pipeline of the major firms. Two, our structured interviews with successful (managers and partners) accounting professionals of both races makes it clear that the road to management is a rigorous path for all professionals regardless of race. Three, many of the few black accountants within the major firms have become discouraged due to lack of key resources for success and search for other professional opportunities. Our conclusions form the basis for a variety of recommendations for employers, aspiring African – American professionals, established African – American accounting practitioners, the AICPA, the PCAOB. The remainder of the paper is organized as follows. Section 1 presents a brief review of this paper’s relevant research literature and the three research questions that are motivated by the results of our literature search. Section 2 describes the various survey designs and structure interviews that we used to gather this study’s empirical data. We discuss our findings in Section 3. We offer some recommendations for corrective action in Section 4

CLIC e+e- Linear Collider Studies

This document provides input from the CLIC e+e- linear collider studies to the update process of the European Strategy for Particle Physics. It is submitted on behalf of the CLIC/CTF3 collaboration and the CLIC physics and detector study. It describes the exploration of fundamental questions in particle physics at the energy frontier with a future TeV-scale e+e- linear collider based on the Compact Linear Collider (CLIC) two-beam acceleration technique. A high-luminosity high-energy e+e- collider allows for the exploration of Standard Model physics, such as precise measurements of the Higgs, top and gauge sectors, as well as for a multitude of searches for New Physics, either through direct discovery or indirectly, via high-precision observables. Given the current state of knowledge, following the observation of a \sim125 GeV Higgs-like particle at the LHC, and pending further LHC results at 8 TeV and 14 TeV, a linear e+e- collider built and operated in centre-of-mass energy stages from a few-hundred GeV up to a few TeV will be an ideal physics exploration tool, complementing the LHC. Two example scenarios are presented for a CLIC accelerator built in three main stages of 500 GeV, 1.4 (1.5) TeV, and 3 TeV, together with the layout and performance of the experiments and accompanied by cost estimates. The resulting CLIC physics potential and measurement precisions are illustrated through detector simulations under realistic beam conditions.Comment: Submitted to the European Strategy Preparatory Grou

Small Scale Temporal and Spatial Variability of Potassium Soil Test Values On A Crider Soil

An on-farm, small plot study conducted in 1996, on a Crider soil in Larue County, Kentucky, resulted in unanticipated wide variability of soil test potassium (STK) values between spring and fall sampling. Because of this, the small plots were sampled monthly over a period of time with the objective of determining if such variability in STK values was real

Foreword by Guest Editors MAA 2018 Volume 18 Issue 4

MAA SPECIAL ISSUE VOL 18 ISSUE 4: Sixty-three (63) Selected (peer reviewed) Papers of the INSAP X – Oxford XI – SEAC 25th Joint Conference ‘ROAD TO THE STARS’, held in Santiago de Compostela, Spain, 18th–22nd September 2017 Mediterranean Archaeology and Archaeometry (MAA) is an Open Access Journal published since 2001 by The University of the Aegean, Department of Mediterranean Studies, Rhodes, Greece. It covers the dual nature of archaeology and cultural heritage with science which includes, amongst others, natural science applied to archaeology (physics, chemistry, biology, geology, geophysics, astronomy), archaeology, ancient history, cultural sustainability, astronomy in culture, physical anthropology, digital heritage, new archaeological finds reports, historical archaeology, architectural archaeology, ethnoarchaeological prospective, critical reviews, from Paleolithic to medieval/Byzantine eras, all pertinent to the Mediterranean including adjacent areas with due interaction and/or parallel comparison to ancient Mediterranean cultures

Genetic Correction of Dystrophin Deficiency and Skeletal Muscle Remodeling in Adult MDX Mouse via Transplantation of Retroviral Producer Cells

Duchenne muscular dystrophy (DMD) is an X-linked, lethal disease caused by mutations of the dystrophin gene. No effective therapy is available, but dystrophin gene transfer to skeletal muscle has been proposed as a treatment for DMD. We have developed a strategy for efficient in vivo gene transfer of dystrophin cDNA into regenerating skeletal muscle. Retroviral producer cells, which release a vector carrying the therapeutically active dystrophin minigene, were mitotically inactivated and transplanted in adult nude/ mdx mice. Transplantation of 3 3 10 6 producer cells in a single site of the tibialis anterior muscle resulted in the transduction of between 5.5 and 18% total muscle fibers. The same procedure proved also feasible in immunocompetent mdx mice under short-term pharmacological immunosuppression. Minidystrophin expression was stable for up to 6 mo and led to a -sarcoglycan reexpression. Muscle stem cells could be transduced in vivo using this procedure. Transduced dystrophic skeletal muscle showed evidence of active remodeling reminiscent of the genetic normalization process which takes place in female DMD carriers. Overall, these results demonstrate that retroviral-mediated dystrophin gene transfer via transplantation of producer cells is a valid approach towards the long-term goal of gene therapy of DMD. ( J. Clin. Invest. 1997. 100:620–628 .

Last recorded evidence for megafauna at Wet Cave, Naracoorte, South Australia 45,000 years ago

The large number of stratified fossil bearing karst caves in the Naracoorte region of southeastern South Australia provide a natural laboratory to address the timing of megafaunal extinctions in southern temperate Australia. Uranium thorium dates on speleothems, luminescence dates on quartz, and electron spin resonance (ESR) dates on megafaunal tooth enamel indicate sedimentary accumulation in the Naracoorte caves over the past 500 ka (Ayliffe et al. 1998; Moriarty et al. 2000)

The culture of combination: solidarities and collective action before tolpuddle

Beyond the repression of the national waves of food rioting during the subsistence crises of the 1790s, workers in the English countryside lost the will and ability to collectively mobilise. Or so the historical orthodoxy goes. Such a conceptualisation necessarily positions the Bread or Blood riots of 1816, the Swing rising of 1830, and, in particular, the agrarian trade unionism practised at Tolpuddle in 1834 as exceptional events. This paper offers a departure by placing Tolpuddle into its wider regional context. The unionists at Tolpuddle, it is shown, were not making it up as they went along but instead acted in ways consistent with shared understandings and experiences of collective action and unionism practiced throughout the English west. In so doing, it pays particular attention to the forms of collective action – and judicial responses – that extended between different locales and communities and which joined farmworkers, artisans and industrial workers together. So conceived, Tolpuddle was not an exception. Rather, it can be more usefully understood as a manifestation of deeply entrenched cultures, an episode that assumes its historical potency because of its subsequent politicised representation