A Course in Forensic Accounting

The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is not one of them. Enrollment in a forensic accounting course can show to students a different side of such a renowned discipline as accounting. This thesis will attempt to persuade the reader of the importance of offering a forensic accouting course at Pace University as well as propose some topics to be covered in such course

Continuation methods for lab experiments of nonlinear vibrations

In this work, we will give an overview of our recent progress in experimental continuation. First, three different approaches are explained and compared which can be found in scientific papers on the topic. We then show S-Curve measurements of a Duffing oscillator experiment for which we derived optimal controller gains analytically. The derived formula for stabilizing PD-controller gains makes trial and error search for suitable values unnecessary. Since feedback control introduces higher harmonics in the driving signal, we consider a harmonization of the forcing signal. This harmonization is important to reduce shaker-structure interaction in the treatment of nonlinear frequency responses. Finally, the controlled nonlinear testing and harmonization is enhanced by a continuation algorithm adapted from numerical analysis and applied to a geometrically nonlinear beam test rig for which we measure the nonlinear forced response directly in the displacement-frequency plane

STAG2 Promotes Error Correction in Mitosis by Regulating Kinetochore–Microtubule Attachments

Mutations in the STAG2 gene are present in ∼20% of tumors from different tissues of origin. STAG2 encodes a subunit of the cohesin complex, and tumors with loss-of-function mutations are usually aneuploid and display elevated frequencies of lagging chromosomes during anaphase. Lagging chromosomes are a hallmark of chromosomal instability (CIN) arising from persistent errors in kinetochore-microtubule (kMT) attachment. To determine whether the loss of STAG2 increases the rate of formation of kMT attachment errors or decreases the rate of their correction, we examined mitosis in STAG2-deficient cells. STAG2 depletion does not impair bipolar spindle formation or delay mitotic progression. Instead, loss of STAG2 permits excessive centromere stretch along with hyperstabilization of kMT attachments. STAG2-deficient cells display mislocalization of Bub1 kinase, Bub3 and the chromosome passenger complex. Importantly, strategically destabilizing kMT attachments in tumor cells harboring STAG2 mutations by overexpression of the microtubule-destabilizing enzymes MCAK (also known as KIF2C) and Kif2B decreased the rate of lagging chromosomes and reduced the rate of chromosome missegregation. These data demonstrate that STAG2 promotes the correction of kMT attachment errors to ensure faithful chromosome segregation during mitosis

Nonlinear granular damping of structures with cavities from additive manufacturing

Additively manufactured parts are often created with cavities for weight reduction or other mechanical purposes. These cavities offer the optimal base for granular damping. Unfused raw material particles can be left inside the structure or another granular material can be filled in to increase structural damping. In this paper, a simple mechanical model is developed based on measurements of a basic experiment for granular damping with only a small amount of particles

B Cells Promote Pancreatic Tumorigenesis

Summary: Three recent studies, approaching the question from different angles and using different and/or overlapping models, provide compelling evidence for the involvement of tumor-infiltrating B cells in the initiation and progression of pancreatic ductal adenocarcinoma. These studies highlight the need for a better understanding of pancreatic tumor–immune system interactions and the immunologic mechanisms that promote or inhibit tumorigenesis, paving the way for better treatment strategies.Bloodwise (UK) (Visiting Fellowship Grant (14043)

Testing for Covariate Balance in Comparative Studies.

In comparative studies, causal inference necessitates effective adjustments for important covariates. This becomes particularly relevant in observational studies, where covariates are rarely jointly balanced between treatment and control groups, and this lack of covariate balance can generate misleading results. Such adjustments as propensity score matching and stratification are frequently used to align dissimilar groups. The credibility of the analysis may be bolstered by demonstrating that such an adjustment has improved balance on observed covariates. It is not automatic that these measures achieve this objective. To appraise whether they have, practitioners use a variety of techniques, many of them common in hypothesis testing. However, some of these "balance tests" lack formal motivation, may give contradictory messages about balance, and have in some cases been shown to have undesirable statistical properties. We begin by identifying goals of balance testing in comparative studies and evaluating arguments used in the literature to support and oppose using significance tests to appraise covariate balance. We survey the literature for existing appraisals of balance, with an interest in their advantages and shortcomings in relation to the goals we identify. We study the performance of some existing ways to assess covariate balance through an examination of contemporary research and identify that a permutation version of the balance-testing procedure originally suggested in Dehejia and Wahba (2002) can outperform some of the other approaches. We supplement our findings from the literature with a thorough simulation study based on real observational data. We use this simulation study to evaluate the impact of using the various balance diagnostics on the validity of statistical inferences about treatment effects. Our literature review and simulation results suggest an important role for a new formal balance diagnostic. We develop several ideas aimed at this end and test them in various simulation settings that resemble authentic analysis conditions. Using the results of the literature survey and our simulation study, we are able to recommend new and existing techniques for testing covariate balance using randomization-based inference. We also propose dependable combinations of procedures for inference in comparative studies and provide some examples for application of our recommended techniques.Ph.D.StatisticsUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/64769/1/ykleyman_1.pd

The epithelial sodium channel in inflammation and blood pressure modulation

A major regulator of blood pressure and volume homeostasis in the kidney is the epithelial sodium channel (ENaC). ENaC is composed of alpha(α)/beta(β)/gamma(γ) or delta(δ)/beta(β)/gamma(γ) subunits. The δ subunit is functional in the guinea pig, but not in routinely used experimental rodent models including rat or mouse, and thus remains the least understood of the four subunits. While the δ subunit is poorly expressed in the human kidney, we recently found that its gene variants are associated with blood pressure and kidney function. The δ subunit is expressed in the human vasculature where it may influence vascular function. Moreover, we recently found that the δ subunit is also expressed human antigen presenting cells (APCs). Our studies indicate that extracellular Na+ enters APCs via ENaC leading to inflammation and salt-induced hypertension. In this review, we highlight recent findings on the role of extra-renal ENaC in inflammation, vascular dysfunction, and blood pressure modulation. Targeting extra-renal ENaC may provide new drug therapies for salt-induced hypertension