1,701 research outputs found
Senator writes gay scenario
Letter to the editor from Off-Campus Senator, James L. Gagne, refuting points asserted in a Maine Campus editorial about the denial of funding to the Wilde-Stein club
Alien Registration- Gagne, Leontine L. (Westbrook, Cumberland County)
https://digitalmaine.com/alien_docs/20839/thumbnail.jp
A Monopoly Model Of Accounting Fraud
A monopoly model is used to show why a CEO would engage in accounting fraud, high risk behavior given the severe negative consequences, should the fraud be exposed. A monopoly model of the market transaction between the buyer of the fraud, the CEO, and the seller of the fraud, the accountant, demonstrates the motivation behind the CEO’s willingness to engage in the fraud. The accountant (seller) receives a monopolist profits while the CEO (the buyer) pays a price equal to the perceived net marginal benefit. The CEO wants the accountant to believe that the net marginal benefit equals the price when in fact the actual net marginal benefit to the CEO is much lower than the monopolist’s price. The resulting cost to the CEO for fraud is relatively low because of the CEO’s ability to shift a substantial portion of the cost to the company
Arbitrary-order Hilbert spectral analysis for time series possessing scaling statistics: a comparison study with detrended fluctuation analysis and wavelet leaders
In this paper we present an extended version of Hilbert-Huang transform,
namely arbitrary-order Hilbert spectral analysis, to characterize the
scale-invariant properties of a time series directly in an amplitude-frequency
space. We first show numerically that due to a nonlinear distortion,
traditional methods require high-order harmonic components to represent
nonlinear processes, except for the Hilbert-based method. This will lead to an
artificial energy flux from the low-frequency (large scale) to the
high-frequency (small scale) part. Thus the power law, if it exists, is
contaminated. We then compare the Hilbert method with structure functions (SF),
detrended fluctuation analysis (DFA), and wavelet leader (WL) by analyzing
fractional Brownian motion and synthesized multifractal time series. For the
former simulation, we find that all methods provide comparable results. For the
latter simulation, we perform simulations with an intermittent parameter {\mu}
= 0.15. We find that the SF underestimates scaling exponent when q > 3. The
Hilbert method provides a slight underestimation when q > 5. However, both DFA
and WL overestimate the scaling exponents when q > 5. It seems that Hilbert and
DFA methods provide better singularity spectra than SF and WL. We finally apply
all methods to a passive scalar (temperature) data obtained from a jet
experiment with a Taylor's microscale Reynolds number Relambda \simeq 250. Due
to the presence of strong ramp-cliff structures, the SF fails to detect the
power law behavior. For the traditional method, the ramp-cliff structure causes
a serious artificial energy flux from the low-frequency (large scale) to the
high-frequency (small scale) part. Thus DFA and WL underestimate the scaling
exponents. However, the Hilbert method provides scaling exponents
{\xi}{\theta}(q) quite close to the one for longitudinal velocity.Comment: 13 pages, 10 figure
Using the Balanced Scorecard: Both Common And Unique Measures Are Informative
The balanced scorecard (BSC), developed by Kaplan and Norton (1992), allows an organization to translate its strategy and objectives into a series of performance measures. A recent study by Lipe and Salterio (2000) found that subjects use common scorecard measures in performance evaluation but disregard unique measures. This study finds that both common and unique scorecard measures are used in performance evaluation
A Chandra Grating Observation of the Dusty Wolf-Rayet Star WR48a
We present results of a Chandra High Energy Transmission Grating (HETG)
observation of the carbon-rich Wolf-Rayet (WR) star WR48a. These are the first
high-resolution spectra of this object in X-rays. Blue-shifted centroids of the
spectral lines of about -360 km/s and line widths of 1000 - 1500 km/s (FWHM)
were deduced from the analysis of the line profiles of strong emission lines.
The forbidden line of Si XIII is strong and not suppressed, indicating that the
rarefied 10-30 MK plasma forms far from strong sources of far-UV emission, most
likely in a wind collision zone. Global spectral modeling showed that the X-ray
spectrum of WR48a suffered higher absorption in the October 2012 Chandra
observation compared to a previous January 2008 XMM-Newton observation. The
emission measure of the hot plasma in WR48a decreased by a factor ~ 3 over the
same period of time. The most likely physical picture that emerges from the
analysis of the available X-ray data is that of colliding stellar winds in a
wide binary system with an elliptical orbit. We propose that the unseen
secondary star in the system is another WR star or perhaps a luminous blue
variable.Comment: 13 pages, 5 figures, 2 tables; Accepted for publication in The
Astrophysical Journa
Regional Medical Campuses: A New Classification System
There is burgeoning belief that regional medical campuses (RMCs) are a significant part of the narrative about medical education and the health care workforce in the United States and Canada. Although RMCs are not new, in the recent years of medical education enrollment expansion, they have seen their numbers increase. Class expansion explains the rapid growth of RMCs in the past 10 years, but it does not adequately describe their function. Often, RMCs have missions that differ from their main campus, especially in the areas of rural and community medicine. The absence of an easy-to-use classification system has led to a lack of current research about RMCs as evidenced by the small number of articles in the current literature. The authors describe the process of the Group on Regional Medical Campuses used to develop attributes of a campus separate from the main campus that constitute a “classification” of a campus as an RMC. The system is broken into four models—basic science, clinical, longitudinal, and combined—and is linked to Liaison Committee on Medical Education standards. It is applicable to all schools and can be applied by any medical school dean or medical education researcher. The classification system paves the way for stakeholders to agree on a denominator of RMCs and conduct future research about their impact on medical education
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