Corporations - Section 10(b) and Rule 10(b)-(5) of the Securities Exchange Act of 1934

The Second Circuit Court of Appeals has held that a prima facie case has not been presented under section 10(b) and rule 10(b)-(5) when an apparent fraudulent scheme did not collectively infect two separate transactions, nor affect the securities exchange market and/or the investing public. Drachman v. Harvey, No. 35077 (2d Cir., July 21, 1971)

CSI Accounting: A New Trend In Educational Training

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum.  This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a U.S. Department of Justice, NIJ Special Report titled, “Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, faculty and Students.” The December 20, 2005 Draft Report provides that as a result of recent corporate scandals, there has been a substantial increase in both legal and regulatory requirements. “These requirements address internal controls for detecting and deterring fraud and encourage financial statement auditors to be more aggressive in searching for fraud.” Students desirous of becoming “CSI Accountants” are in need of a better understanding surrounding the field and the knowledge and skills required to succeed.  This paper will begin with a brief mention of various financial scandals and certain regulatory requirements which followed.  The motivation for a need for this new educational training will then be reviewed along with the problems faced by institutions of higher education when adding new courses and changing current curriculum. Finally, a brief overview of the contents of the NIJ Report will be made

Ultra-small graphitization reactors for ultra-microscale 14C analysis at the National Ocean Sciences Accelerator Mass Spectrometry (NOSAMS) Facility

© The Arizona Board of Regents on behalf of the University of Arizona, 2015. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Radiocarbon 57, no. 1 (2015): 109–122, doi:10.2458/azu_rc.57.18118.In response to the increasing demand for 14C analysis of samples containing less than 25 µg C, ultra-small graphitization reactors with an internal volume of ~0.8 mL were developed at NOSAMS. For samples containing 6 to 25 µg C, these reactors convert CO2 to graphitic carbon in approximately 30 min. Although we continue to refine reaction conditions to improve yield, the reactors produce graphite targets that are successfully measured by AMS. Graphite targets produced with the ultra-small reactors are measured by using the Cs sputter source on the CFAMS instrument at NOSAMS where beam current was proportional to sample mass. We investigated the contribution of blank carbon from the ultra-small reactors and estimate it to be 0.3 ± 0.1 µg C with an Fm value of 0.43 ± 0.3. We also describe equations for blank correction and propagation of error associated with this correction. With a few exceptions for samples in the range of 6 to 7 µg C, we show that corrected Fm values agree with expected Fm values within uncertainty for samples containing 6–100 µg C.This work was funded by the NSF Cooperative Agreement for the Operation of a National Ocean Sciences Accelerator Mass Spectrometry Facility (OCE-0753487). S R Shah Walter was also partially supported by the WHOI Postdoctoral Scholar Program

The opposites task: Using general rules to test cognitive flexibility in preschoolers

A brief narrative description of the journal article, document, or resource. Executive functions play an important role in cognitive development, and during the preschool years especially, children's performance is limited in tasks that demand flexibility in their behavior. We asked whether preschoolers would exhibit limitations when they are required to apply a general rule in the context of novel stimuli on every trial (the "opposites" task). Two types of inhibitory processing were measured: response interference (resistance to interference from a competing response) and proactive interference (resistance to interference from a previously relevant rule). Group data show 3-year-olds have difficulty inhibiting prepotent tendencies under these conditions, whereas 5-year-olds' accuracy is near ceiling in the task. (Contains 4 footnotes and 1 table.

The accuracy of coronary CT angiography in patients with coronary calcium score above 1000 Agatston Units:Comparison with quantitative coronary angiography: Coronary CT Angiography in High Coronary Calcium

BACKGROUND: High amounts of coronary artery calcium (CAC) pose challenges in interpretation of coronary CT angiography (CCTA). The accuracy of stenosis assessment by CCTA in patients with very extensive CAC is uncertain. METHODS: Retrospective study was performed including patients who underwent clinically directed CCTA with CAC score >1000 and invasive coronary angiography within 90 days. Segmental stenosis on CCTA was graded by visual inspection with two-observer consensus using categories of 0%, 1–24%, 25–49%, 50–69%, 70–99%, 100% stenosis, or uninterpretable. Blinded quantitative coronary angiography (QCA) was performed on all segments with stenosis ≥25% by CCTA. The primary outcome was vessel-based agreement between CCTA and QCA, using significant stenosis defined by diameter stenosis ≥ 70%. Secondary analyses on a per-patient basis and inclusive of uninterpretable segments were performed. RESULTS: 726 segments with stenosis ≥25% in 346 vessels within 119 patients were analyzed. Median coronary calcium score was 1616 (1221–2118). CCTA identification of QCA-based stenosis resulted in a per-vessel sensitivity of 79%, specificity of 75%, positive predictive value (PPV) of 45%, negative predictive value (NPV) of 93%, and accuracy 76% (68 false positive and 15 false negative). Per-patient analysis had sensitivity 94%, specificity 55%, PPV 63%, NPV 92%, and accuracy 72% (30 false-positive and 3 false-negative). Inclusion of uninterpretable segments had variable effect on sensitivity and specificity, depending on whether they are considered as significant or non-significant stenosis. CONCLUSIONS: In patients with very extensive CAC (>1000 Agatston units), CCTA retained a negative predictive value > 90% to identify lack of significant stenosis on a per-vessel and per-patient level, but frequently overestimated stenosis

The Impact of Kaluza-Klein Excited W Boson on the Single Top at LHC and Comparison with other Models

We study the s-channel single top quark production at the LHC in the context of extra dimension theories, including the Kaluza-Klein (KK) decomposition. It is shown that the presence of the first KK excitation of $W$ gauge boson can reduce the total cross section of s-channel single top production considerably if $M_{W_{KK}}\sim2.2 \rm TeV$ ($3.5 \rm TeV$) for $7\rm TeV$ ($14\rm TeV$) in proton-proton collisions. Then the results will be compared with the impacts of other beyond Standard Model (SM) theories on the cross section of single top s-channel. The possibility of distinguishing different models via their effects on the production cross section of the s-channel is discussed.Comment: 23 pages,6 figure

Dynamic Critical Behavior of a Swendsen-Wang-Type Algorithm for the Ashkin-Teller Model

We study the dynamic critical behavior of a Swendsen-Wang-type algorithm for the Ashkin--Teller model. We find that the Li--Sokal bound on the autocorrelation time ($\tau_{{\rm int},{\cal E}} \ge {\rm const} \times C_H$) holds along the self-dual curve of the symmetric Ashkin--Teller model, and is almost but not quite sharp. The ratio $\tau_{{\rm int},{\cal E}} / C_H$ appears to tend to infinity either as a logarithm or as a small power ($0.05 \leq p \leq 0.12$). In an appendix we discuss the problem of extracting estimates of the exponential autocorrelation time.Comment: 59 pages including 3 figures, uuencoded g-compressed ps file. Postscript size = 799740 byte

Long-term ecological research on Colorado Shortgrass Steppe

The SGS-LTER research site was established in 1980 by researchers at Colorado State University as part of a network of long-term research sites within the US LTER Network, supported by the National Science Foundation. Scientists within the Natural Resource Ecology Lab, Department of Forest and Rangeland Stewardship, Department of Soil and Crop Sciences, and Biology Department at CSU, California State Fullerton, USDA Agricultural Research Service, University of Northern Colorado, and the University of Wyoming, among others, have contributed to our understanding of the structure and functions of the shortgrass steppe and other diverse ecosystems across the network while maintaining a common mission and sharing expertise, data and infrastructure.Poster presented at the LTER All Scientists Meeting held in Estes Park, CO on September 10-13, 2012

Regularity Properties and Pathologies of Position-Space Renormalization-Group Transformations

We reconsider the conceptual foundations of the renormalization-group (RG) formalism, and prove some rigorous theorems on the regularity properties and possible pathologies of the RG map. Regarding regularity, we show that the RG map, defined on a suitable space of interactions (= formal Hamiltonians), is always single-valued and Lipschitz continuous on its domain of definition. This rules out a recently proposed scenario for the RG description of first-order phase transitions. On the pathological side, we make rigorous some arguments of Griffiths, Pearce and Israel, and prove in several cases that the renormalized measure is not a Gibbs measure for any reasonable interaction. This means that the RG map is ill-defined, and that the conventional RG description of first-order phase transitions is not universally valid. For decimation or Kadanoff transformations applied to the Ising model in dimension $d \ge 3$, these pathologies occur in a full neighborhood $\{ \beta > \beta_0 ,\, |h| < \epsilon(\beta) \}$ of the low-temperature part of the first-order phase-transition surface. For block-averaging transformations applied to the Ising model in dimension $d \ge 2$, the pathologies occur at low temperatures for arbitrary magnetic-field strength. Pathologies may also occur in the critical region for Ising models in dimension $d \ge 4$. We discuss in detail the distinction between Gibbsian and non-Gibbsian measures, and give a rather complete catalogue of the known examples. Finally, we discuss the heuristic and numerical evidence on RG pathologies in the light of our rigorous theorems.Comment: 273 pages including 14 figures, Postscript, See also ftp.scri.fsu.edu:hep-lat/papers/9210/9210032.ps.

Interdisciplinary Perspectives on Sun Safety and Skin Cancer Risk: achieving consensus

Overexposure to the sun is associated with an increased risk of melanoma and nonmelanoma skin cancer, but indications of improvements in sun protection behavior are poor. Attempts to identify emerging themes in skin cancer control have largely been driven by groups of experts from a single field. In December 2016, 19 experts from various disciplines convened for Interdisciplinary Perspectives on Skin Cancer, a 2-day meeting hosted by the National Academy of Sciences. The group discussed knowledge gaps, perspectives on sun exposure, implications for skin cancer risk and other health outcomes, and new directions. Five themes emerged from the discussion: (1) The definition of risk must be expanded, and categories for skin physiology must be refined to incorporate population diversities. (2) Risky sun exposure often co-occurs with other health-related behaviors. (3) Messages must be nuanced to target at-risk populations. (4) Persons at risk for tanning disorder must be recognized and treated. (5) Sun safety interventions must be scalable. Efficient use of technologies will be required to sharpen messages to specific populations and to integrate them within multilevel interventions. Further interdisciplinary research should address these emerging themes to build effective and sustainable approaches to large-scale behavior change