Moving Towards a Culturally Diverse Accounting Profession

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders

Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

Surface Biology & Geology Pathfinder Data Analysis Pipeline

NASA's future global orbital mission, currently in development as the Surface Biology and Geology (SBG) Designated Observable study, will acquire relatively high resolution solar-reflected spectroscopy and thermal infrared observations. Innovative processes must be utilized for handling the high volume of data anticipated to be collected, which is anticipated to exceed 100 terabytes/day, greater than NASA's total extant airborne hyperspectral data collection. Collecting, processing/re-processing, disseminating, and exploiting this volume of data presents new challenges. To begin addressing them, NASA is drawing upon the expertise developed from its astrophysics programs to address Earth science and applications. Specifically, NASA is adapting the science processing operations technology developed for the Kepler and TESS planet-hunting missions for imaging spectroscopy data processing. This technology development has been the foundation for the remarkable scientific successes of Kepler and TESS. The Kepler/TESS data processing technology provides a scalable architecture for robust, repeatable, and replicable science and application products while enabling the Earth science community to develop, test, and implement new algorithms. Our effort to leverage this existing capability has begun by ingesting data and applying workflows from the EO-1/Hyperion 17-year mission archive that provides globally sampled visible through shortwave infrared spectra that are representative of SBG data types and volumes. This pathfinding data processing system will help define the solutions to processing SBG data volumes and will enable the scientific community to interact with the data and processing pipeline to create new science products

Should the grading of colorectal adenocarcinoma include microsatellite instability status?

Adenocarcinomas of the colon and rectum are graded using a 2-tiered system into histologic low-grade and high-grade tumors based on the proportion of gland formation. The current grading system does not apply to subtypes of carcinomas associated with a high frequency of microsatellite instability (MSI), such as mucinous and medullary carcinomas. We investigated the combined effect of histologic grade and MSI status on survival for 738 patients with colorectal carcinoma (48% female; mean age at diagnosis 68.2 years). The proportion of high-grade adenocarcinoma was 18%. MSI was observed in 59 adenocarcinomas (9%), with higher frequency in high-grade tumors compared with low-grade tumors (20% versus 6%; P < .001). Using Cox regression models, adjusting for sex and age at diagnosis and stratifying by the American Joint Committee on Cancer stage, microsatellite stable (MSS) high-grade tumors were associated with increased hazard of all-cause and colorectal cancer specific mortality: hazard ratio 2.09 (95% confidence interval [CI], 1.58-2.77) and 2.54 (95% CI, 1.86-3.47), respectively, both P < .001. A new grading system separating adenocarcinoma into low grade (all histologic low grade and MSI high grade) and high grade (MSS histologic high grade) gave a lower Akaike information criterion value when compared with the current grading system and thus represented a better model fit to stratify patients according to survival. We found that patients with a high-grade adenocarcinoma had significantly shorter survival than patients with low-grade adenocarcinoma only if the tumor was MSS, suggesting that the grading of colorectal adenocarcinoma with high-grade histologic features should be made according to the MSI status of the tumor. (C) 2014 Elsevier Inc. All rights reserved

The Malthusian Paradox: performance in an alternate reality game

The Malthusian Paradox is a transmedia alternate reality game (ARG) created by artists Dominic Shaw and Adam Sporne played by 300 participants over three months. We explore the design of the game, which cast players as agents of a radical organisation attempting to uncover the truth behind a kidnapping and a sinister biotech corporation, and highlight how it redefined performative frames by blurring conventional performer and spectator roles in sometimes discomforting ways. Players participated in the game via a broad spectrum of interaction channels, including performative group spectacles and 1-to-1 engagements with game characters in public settings, making use of low- and high-tech physical and online artefacts including bespoke and third party websites. Players and game characters communicated via telephony and social media in both a designed and an ad-hoc manner. We reflect on the production and orchestration of the game, including the dynamic nature of the strong episodic narrative driven by professionally produced short films that attempted to respond to the actions of players; and the difficulty of designing for engagement across hybrid and temporally expansive performance space. We suggest that an ARG whose boundaries are necessarily unclear affords rich and emergent, but potentially unsanctioned and uncontrolled, opportunities for interactive performance, which raises significant challenges for design

Genome-wide differentiation in closely related populations: the roles of selection and geographic isolation.

Population divergence in geographic isolation is due to a combination of factors. Natural and sexual selection may be important in shaping patterns of population differentiation, a pattern referred to as 'Isolation by Adaptation' (IBA). IBA can be complementary to the well-known pattern of 'Isolation by Distance' (IBD), in which the divergence of closely related populations (via any evolutionary process) is associated with geographic isolation. The barn swallow Hirundo rustica complex comprises six closely related subspecies, where divergent sexual selection is associated with phenotypic differentiation among allopatric populations. To investigate the relative contributions of selection and geographic distance to genome-wide differentiation, we compared genotypic and phenotypic variation from 350 barn swallows sampled across eight populations (28 pairwise comparisons) from four different subspecies. We report a draft whole genome sequence for H. rustica, to which we aligned a set of 9,493 single nucleotide polymorphisms (SNPs). Using statistical approaches to control for spatial autocorrelation of phenotypic variables and geographic distance, we find that divergence in traits related to migratory behavior and sexual signaling, as well as geographic distance together, explain over 70% of genome-wide divergence among populations. Controlling for IBD, we find 42% of genome-wide divergence is attributable to IBA through pairwise differences in traits related to migratory behavior and sexual signaling alone. By (i) combining these results with prior studies of how selection shapes morphological differentiation and (ii) accounting for spatial autocorrelation, we infer that morphological adaptation plays a large role in shaping population-level differentiation in this group of closely related populations. This article is protected by copyright. All rights reserved

Bodies as bearers of value: the transmission of jock culture via the ‘Twelve Commandments’

This article explores a number of insights generated from a three-year ethnographic study of one university setting in England in which a ‘jock culture’ is seen to dominate a student campus. Drawing on core concepts from Pierre Bourdieu's sociology of culture, it illustrates the unique function of the body in sustaining jock culture through the hierarchical ordering of bodies in institutional space. First, the development of this culture over time and the key dispositions that come to embody it are outlined. Next, the authors identify and illustrate the enactment of what they call the ‘Twelve Commandments’. These operate as a series of structured and structuring practices to condition the bodies of group members by appropriating an idealized and internalized jock habitus that is not gender neutral. Rather, it can be seen as a practical and symbolic manifestation of a dominant, heterosexual, masculine orientation to the world. The authors suggest that in spite of seemingly significant processes of accommodation over the years, the ‘illusio’ of this jock culture remains substantially intact and maintained through a combination of the following: (a) symbolic violence and (b) a systematic embodied complicity on the part of many of the actors who have something to gain by avoiding active subordination to, and exclusion from, the dominant group