The Necessity for a New Kind of Accounting: Conscious Accounting

Conscious capitalism is about creating businesses that are concerned with all stakeholders and do not simply focus on maximizing profits for shareholders. It is also about compassion and making the United States and the entire world a better place. Conscious capitalists want to provide employees with meaningful work at fair wages. Organization leaders who follow its principles have to be people of integrity and motivated by a higher purpose than greed and have a desire to serve the public. This paper posits that accountants and auditors must become the conscience of the organization and therefore have an obligation to ensure an ethical tone at the top and have to practice conscious accounting. This paper shows how accountants can provide firms with a competitive edge and create sustainable, flourishing businesses with a higher purpose

Supporting Peaceful Individuals, Groups, and Societies: Peace Psychology and Peace Education

In 2020, individuals, societies, and the international community were presented with a myriad of challenges that were exacerbated by the COVID-19 pandemic. Social bonds were stretched thin, racial inequity was brought to the forefront, and political polarization deepened. This context heightened the need for effective theoretical frameworks, strategies, and understandings of how to support positive and negative peace and build cultures of peace across varied contexts. In this special section, we present a compendium of articles highlighting various ways that psychologists support these efforts through peace education. The section developed in a pre-COVID context from Christie and Wagner’s (Handbook on peace education, 2010, Psychology Press) call in this journal for peace psychology to be central to peace education. Although the articles themselves do not directly address COVID-19, the racial pandemic, or political polarization, they offer insights into how the intersection of peace psychology and peace education can be used to promote harmonious relations and societies in a post-2020 world. In this introduction, we define peace education and its connections to peace psychology and then summarize each of the articles in the special section while drawing applications to the challenges that emerged in 2020. The rich and diverse articles in this section discuss innovative approaches to peace education that are designed to promote and maintain cultures of peace. This work must continue and accelerate, and more psychologists must invest in advancing such approaches to enhancing the quality of life of individuals and groups worldwide

Semi-leptonic Ds+D_s^+(1968) decays as a scalar meson probe

The unusual multiplet structures associated with the light spin zero mesons have recently attracted a good deal of theoretical attention. Here we discuss some aspects associated with the possibility of getting new experimental information on this topic from semi-leptonic decays of heavy charged mesons into an isosinglet scalar or pseudoscalar plus leptons.Comment: 11 pages, 4 figure

What Kind of Leaders are Needed for Today’s Accounting Firms?

This paper attempts to answer the question: What kind of leaders are needed by accounting firms? It is no secret that changing the trajectory of an organization that is on the wrong path is not easy. In the knowledge economy, however, not being able to adapt quickly can be dangerous. This is why it is important for an organization to have the right kind of leader as well as the right kind of employees. The ideal leader must be one who has a vision and knows how to communicate it, believes in servant leadership, wants to set an ethical tone at the top, cares about all stakeholders, believes in maximizing client satisfaction, encourages teamwork by building a learning organization, understands the importance of diversity, supports CSR, and wants to build a strong, positive reputation for his/her organization. Indubitably, it is time to do away with the extremely dangerous goal of maximizing shareholder value and not hire leaders who believe in this philosoph

Scaling laws of human interaction activity

Even though people in our contemporary, technological society are depending on communication, our understanding of the underlying laws of human communicational behavior continues to be poorly understood. Here we investigate the communication patterns in two social Internet communities in search of statistical laws in human interaction activity. This research reveals that human communication networks dynamically follow scaling laws that may also explain the observed trends in economic growth. Specifically, we identify a generalized version of Gibrat's law of social activity expressed as a scaling law between the fluctuations in the number of messages sent by members and their level of activity. Gibrat's law has been essential in understanding economic growth patterns, yet without an underlying general principle for its origin. We attribute this scaling law to long-term correlation patterns in human activity, which surprisingly span from days to the entire period of the available data of more than one year. Further, we provide a mathematical framework that relates the generalized version of Gibrat's law to the long-term correlated dynamics, which suggests that the same underlying mechanism could be the source of Gibrat's law in economics, ranging from large firms, research and development expenditures, gross domestic product of countries, to city population growth. These findings are also of importance for designing communication networks and for the understanding of the dynamics of social systems in which communication plays a role, such as economic markets and political systems.Comment: 20+7 pages, 4+2 figure

Direct Detection of Warm Dark Matter in the X-ray

We point out a serendipitous link between warm dark matter (WDM) models for structure formation on the one hand and the high sensitivity energy range (1-10 keV) for x-ray photon detection on the Chandra and XMM-Newton observatories on the other. This fortuitous match may provide either a direct detection of the dark matter or exclusion of many candidates. We estimate expected x-ray fluxes from field galaxies and clusters of galaxies if the dark matter halos of these objects are composed of WDM candidate particles with rest masses in the structure formation-preferred range (~1 keV to ~20 keV) and with small radiative decay branches. Existing observations lead us to conclude that for singlet neutrinos (possessing a very small mixing with active neutrinos) to be a viable WDM candidate they must have rest masses < 5 keV in the zero lepton number production mode. Future deeper observations may detect or exclude the entire parameter range for the zero lepton number case, perhaps restricting the viability of singlet neutrino WDM models to those where singlet production is driven by a significant lepton number. The Constellation X project has the capability to detect/exclude singlet neutrino WDM for lepton number values up to 10% of the photon number. We also consider diffuse x-ray background constraints on these scenarios. These same x-ray observations additionally may constrain parameters of active neutrino and gravitino WDM candidates.Comment: 11 pages, 6 figures, replacement to match ApJ versio

First Passage Time Densities in Non-Markovian Models with Subthreshold Oscillations

Motivated by the dynamics of resonant neurons we consider a differentiable, non-Markovian random process $x(t)$ and particularly the time after which it will reach a certain level $x_b$. The probability density of this first passage time is expressed as infinite series of integrals over joint probability densities of $x$ and its velocity $\dot{x}$. Approximating higher order terms of this series through the lower order ones leads to closed expressions in the cases of vanishing and moderate correlations between subsequent crossings of $x_b$. For a linear oscillator driven by white or coloured Gaussian noise, which models a resonant neuron, we show that these approximations reproduce the complex structures of the first passage time densities characteristic for the underdamped dynamics, where Markovian approximations (giving monotonous first passage time distribution) fail

Leading-Order Actions of Goldstino Fields

This paper starts with a self-contained discussion of the so-called Akulov-Volkov action S_AV, which is traditionally taken to be the leading-order action of Goldstino field. Explicit expressions for S_AV and its chiral version S_AV^ch are presented. We then turn to the issue on how these actions are related to the leading-order action S_NL proposed in the newly proposed constrained superfield formalism. We show that S_NL may yield S_AV/S_AV^ch or a totally different action S_KS, depending on how the auxiliary field in the former is integrated out. However, S_KS and S_AV/S_AV^ch always yield the same S-matrix elements, as one would have expected from general considerations in quantum field theory.Comment: Minor changes, version to appear in European Physical Journal

Spin-dynamics of the low-dimensional magnet (CH3)2NH2CuCl3

Dimethylammonium copper (II) chloride (also known as DMACuCl3 or MCCL) is a low dimensional S=1/2 quantum spin system proposed to be an alternating ferro-antiferromagnetic chain with similar magnitude ferromagnetic (FM) and antiferromagnetic (AFM) exchange interactions. Subsequently, it was shown that the existing bulk measurements could be adequately modeled by considering DMACuCl3 as independent AFM and FM dimer spin pairs. We present here new inelastic neutron scattering measurements of the spin-excitations in single crystals of DMACuCl3. These results show significant quasi-one-dimensional coupling, however the magnetic excitations do not propagate along the expected direction. We observe a band of excitations with a gap of 0.95 meV and a bandwidth of 0.82 meV.Comment: 3 pages, 2 figures included in text, submitted to proceedings of International Conference on Neutron Scattering, December 200

Risk of new onset diabetes mellitus in patients with asthma or COPD taking inhaled corticosteroids

SummaryBackgroundA recent case-controlled study reported an increased risk of diabetes mellitus in patients treated with inhaled corticosteroids for asthma or COPD, versus age-matched controls.ObjectiveThe purpose of the current study was to evaluate whether there was an increased risk of new onset diabetes mellitus or hyperglycaemia among patients with asthma or COPD treated with inhaled corticosteroids.MethodsA retrospective analysis evaluated all double-blind, placebo-controlled, trials in patients ≥4 years of age involving budesonide or budesonide/formoterol in asthma (26 trials; budesonide: n = 9067; placebo: n = 5926), and in COPD (8 trials; budesonide: n = 4616; non-ICS: n = 3643). A secondary dataset evaluated all double-blind, controlled trials in asthma involving the use of inhaled corticosteroids (60 trials; budesonide: n = 33,496; fluticasone: n = 2773).ResultsIn the primary asthma dataset, the occurrence of diabetes mellitus/hyperglycaemia adverse events (AEs) was 0.13% for budesonide and 0.13% for placebo (HR 0.98 [95% CI: 0.38–2.50], p = 0.96) and serious adverse events (SAEs) was 0% for budesonide and 0.05% for placebo. In the secondary dataset, the occurrence of diabetes/hyperglycaemia as AE and SAE was 0.19% and 0.03%, respectively. In the COPD dataset, the occurrence of diabetes mellitus/hyperglycaemia AEs was 1.3% for budesonide and 1.2% for non-ICS (HR 0.99 [95% CI: 0.67–1.46], p = 0.96) and SAEs was 0.1% for budesonide and 0.03% for non-ICS.Conclusion and clinical relevanceTreatment with inhaled corticosteroids in patients with asthma or COPD was not associated with increased risk of new onset diabetes mellitus or hyperglycaemia