Identifying Ethical Hypernorms For Accounting Educators

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession

Comparison of Different Methods for Estimating Cardiac Timings: A Comprehensive Multimodal Echocardiography Investigation

Cardiac time intervals are important hemodynamic indices and provide information about left ventricular performance. Phonocardiography (PCG), impedance cardiography (ICG), and recently, seismocardiography (SCG) have been unobtrusive methods of choice for detection of cardiac time intervals and have potentials to be integrated into wearable devices. The main purpose of this study was to investigate the accuracy and precision of beat-to-beat extraction of cardiac timings from the PCG, ICG and SCG recordings in comparison to multimodal echocardiography (Doppler, TDI, and M-mode) as the gold clinical standard. Recordings were obtained from 86 healthy adults and in total 2,120 cardiac cycles were analyzed. For estimation of the pre-ejection period (PEP), 43% of ICG annotations fell in the corresponding echocardiography ranges while this was 86% for SCG. For estimation of the total systolic time (TST), these numbers were 43, 80, and 90% for ICG, PCG, and SCG, respectively. In summary, SCG and PCG signals provided an acceptable accuracy and precision in estimating cardiac timings, as compared to ICG

Role of deep levels and interface states in the capacitance characteristics of all‐sputtered CuInSe2/CdS solar cell heterojunctions

All‐sputtered CuInSe2/CdS solar cellheterojunctions have been analyzed by means of capacitance‐frequency (C‐F) and capacitance‐bias voltage (C‐V) measurements. Depending on the CuInSe2 layer composition, two kinds of heterojunctions were analyzed: type 1 heterojunctions (based on stoichiometric or slightly In‐rich CuInSe2 layers) and type 2 heterojunctions (based on Cu‐rich CuInSe2 layers). In type 1 heterojunctions, a 80‐meV donor level has been found. Densities of interface states in the range 101 0–101 1 cm2 eV− 1 (type 1) and in the range 101 2–101 3 cm− 2 eV− 1 (type 2) have been deduced. On the other hand, doping concentrations of 1.6×101 6 cm− 3 for stoichiometric CuInSe2 (type 1 heterojunction) and 8×101 7 cm− 3 for the CdS (type 2 heterojunction) have been deduced from C‐Vmeasurements

Bladder and upper urinary tract cancers as first and second primary cancers

Background Previous population-based studies on second primary cancers (SPCs) in urothelial cancers have focused on known risk factors in bladder cancer patients without data on other urothelial sites of the renal pelvis or ureter. Aims To estimate sex-specific risks for any SPCs after urothelial cancers, and in reverse order, for urothelial cancers as SPCs after any cancer. Such two-way analysis may help interpret the results. Methods We employed standardized incidence ratios (SIRs) to estimate bidirectional relative risks of subsequent cancer associated with urothelial cancers. Patient data were obtained from the Swedish Cancer Registry from years 1990 through 2015. Results We identified 46 234 urinary bladder cancers (75% male), 940 ureteral cancers (60% male), and 2410 renal pelvic cancers (57% male). After male bladder cancer, SIRs significantly increased for 9 SPCs, most for ureteral (SIR 41.9) and renal pelvic (17.2) cancers. In the reversed order (bladder cancer as SPC), 10 individual FPCs were associated with an increased risk; highest associations were noted after renal pelvic (21.0) and ureteral (20.9) cancers. After female bladder cancer, SIRs of four SPCs were significantly increased, most for ureteral (87.8) and pelvic (35.7) cancers. Female bladder, ureteral, and pelvic cancers associated are with endometrial cancer. Conclusions The risks of recurrent urothelial cancers were very high, and, at most sites, female risks were twice over the male risks. Risks persisted often to follow-up periods of >5 years, motivating an extended patient follow-up. Lynch syndrome-related cancers were associated with particularly female urothelial cancers, calling for clinical vigilance.Peer reviewe

Discourse effects on older children’s interpretations of complement control and temporal adjunct control

The reference of understood subjects (ecs) in complement control (John persuaded Peteri eci to read the book) and temporal adjunct control (Johni tapped Peter while eci reading the book) has long been described as restricted to the object and subject of the main clause respectively. These restrictions have shaped the grammatical targets proposed for children, most of whom are reported as having acquired both sub-types by seven. Using three picture-selection tasks, 76 children’s (34 girls; aged 6;9-11;8) interpretations of the ecs were tested. Task 1 established their base-line preferences. Task 2 weakly cued the ecs towards an alternative referent and Task 3 strongly towards an alternative referent. Complement control responses were consistent across all tasks but in adjunct control they shifted significantly towards the object in Task 3 – a pattern mirrored by 15 adults. Responses in adjunct control also exhibited a degree of fluctuation in the baseline condition that complement control did not. A follow-up study on adjunct control showed that neither children nor adults permitted an external-referent reading, even when strongly cued in that direction. Two alternative proposals are discussed: one in which the results are viewed solely as the product of a parser’s sensitivity to activation and another that proposes two possible structures for adjunct control; this permits the evident interpretation shift yet gives precedence to the highly preferred subject-oriented reading

A thermosensitive electromechanical model for detecting biological particles

Miniature electromechanical systems form a class of bioMEMS that can provide appropriate sensitivity. In this research, a thermo-electro-mechanical model is presented to detect biological particles in the microscale. Identification in the model is based on analyzing pull-in instability parameters and frequency shifts. Here, governing equations are derived via the extended Hamilton’s principle. The coupled effects of system parameters such as surface layer energy, electric field correction, and material properties are incorporated in this thermosensitive model. Afterward, the accuracy of the present model and obtained results are validated with experimental, analytical, and numerical data for several cases. Performing a parametric study reveals that mechanical properties of biosensors can significantly affect the detection sensitivity of actuated ultra-small detectors and should be taken into account. Furthermore, it is shown that the number or dimension of deposited particles on the sensing zone can be estimated by investigating the changes in the threshold voltage, electrode deflection, and frequency shifts. The present analysis is likely to provide pertinent guidelines to design thermal switches and miniature detectors with the desired performance. The developed biosensor is more appropriate to detect and characterize viruses in samples with different temperatures