Policing Corporate Crime: the Dilemma of Internal Compliance Programs

In recent years, federal and state laws have sought to promote good corporate citizenship by encouraging business entities to establish internal compliance programs designed to avoid-or at least detect-illicit conduct. The most significant impetus toward effective internal corporate policing occurred in 1991, when the United States Sentencing Guidelines (Sentencing Guidelines) made the existence of an effective internal compliance program the sine qua non for receiving leniency upon conviction. As a result, corporations nationwide have sought to establish compliance programs that qualify for preferred treatment under federal law. Such programs, however, have produced an unanticipated dilemma for many businesses: when a company responds to regulatory incentives by starting a comprehensive compliance program that promotes lawful conduct, it risks generating incriminating information that may produce criminal or civil liability. For example, to qualify for mitigation under the Sentencing Guidelines, responsible corporations must institute programs to assess their compliance with applicable laws and to prevent illegal conduct within the workplace. As part of such ongoing compliance programs, many companies periodically conduct comprehensive audits. These compliance programs and audits inevitably generate a variety of information and materials ranging from objective facts and photographs to subjective evaluations, reports, and opinions. Businesses use these materials to evaluate their compliance efforts and to construct new programs to help prevent future violations. Under present law, however, compliance program and audit materials are rarely confidential., Consequently, they may be subject to discovery in criminal investigations and civil actions against the company. Regulatory agencies, corporate shareholders, disgruntled employees, and third parties have all successfully accessed compliance materials in litigation against companies. Unless protected, these materials threaten to become a litigation road map for prosecutors and private plaintiffs. Ultimately, if such disclosures are routinely allowed, they will undermine the law enforcement policies upon which the Sentencing Guidelines and comparable measures are premised: that corporate good citizenship can be induced through incentives that promote self-policing.\u27 Notwithstanding this important social policy, the disclosure risks posed by audit materials in litigation have generated only sporadic judicial or legislative attempts to confer protections

Laser spectroscopy and cooling of Yb+ ions on a deep-UV transition

We perform laser spectroscopy of Yb+ ions on the 4f14 6s 2S_{1/2} - 4f13 5d 6s 3D[3/2]_{1/2} transition at 297 nm. The frequency measurements for 170Yb+, 172Yb+, 174Yb+, and 176Yb+ reveal the specific mass shift as well as the field shifts. In addition, we demonstrate laser cooling of Yb+ ions using this transition and show that light at 297 nm can be used as the second step in the photoionization of neutral Yb atoms

Voices : thoughts and images from Muncie community youth

Storytelling is an important facet of the human experience. Whether expressing feelings regarding elements of the world or simply relating events in day-to-day life, telling stories serves as a means of expression through which an individual is able to clarify his or her values, share his or her experience, and bolster his or her sense of self. Storytelling can be accomplished in numerous forms including writing, photography, visual artwork, and music, though increasingly rigid educational standards and difficult budgeting situations have yielded less and less opportunity for the youth to engage in storytelling within the classroom. As such, many youth are deprived of the chance to develop voice and identity throughout the pivotal formative stage of adolescence. One means of preventing negative outcomes for youth in a community is to provide community programs, especially those involving opportunities for self¬-expression and development of voice. In this project, two Ball State University students engage in one such project within the Muncie community, working with ten boys and girls at the Boys and Girls Club of Muncie. Through exercises in writing, photography, and drawing, the participating youth worked together to create the publication Voices, which was published both in physical form and online.Thesis (B.?.)Honors Colleg

Proteomics analysis of regenerating amphibian limbs: changes during the onset of regeneration

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Omega-3 Fatty Acids Improve Recovery, whereas Omega-6 Fatty Acids Worsen Outcome, after Spinal Cord Injury in the Adult Rat

Spinal cord injury (SCI) is a cause of major neurological disability, and no satisfactory treatment is currently available. Evidence suggests that polyunsaturated fatty acids (PUFAs) could target some of the pathological mechanisms that underlie damage after SCI. We examined the effects of treatment with PUFAs after lateral spinal cord hemisection in the rat. The ω-3 PUFAs α-linolenic acid and docosahexaenoic acid (DHA) injected 30 min after injury induced significantly improved locomotor performance and neuroprotection, including decreased lesion size and apoptosis and increased neuronal and oligodendrocyte survival. Evidence showing a decrease in RNA/DNA oxidation suggests that the neuroprotective effect of ω-3 PUFAs involved a significant antioxidant function. In contrast, animals treated with arachidonic acid, an ω-6 PUFA, had a significantly worse outcome than controls. We confirmed the neuroprotective effect of ω-3 PUFAs by examining the effects of DHA treatment after spinal cord compression injury. Results indicated that DHA administered 30 min after spinal cord compression not only greatly increased survival of neurons but also resulted in significantly better locomotor performance for up to 6 weeks after injury. This report shows a striking difference in efficacy between the effects of treatment with ω-3 and ω-6 PUFAs on the outcome of SCI, with ω-3 PUFAs being neuroprotective and ω-6 PUFAs having a damaging effect. Given the proven clinical safety of ω-3 PUFAs, our observations show that these PUFAs have significant therapeutic potential in SCI. In contrast, the use of preparations enriched in ω-6 PUFAs after injury could worsen outcome after SCI

Factors Affecting Lot Low Choice and Above and Lot Premium Choice Acceptance Rate of Beef Calves in the Tri-County Steer Carcass Futurity Program

Data describing 220 lots of beef cattle in the Tri-County Steer Carcass Futurity program from 2003 through 2007 were analyzed using a multiple regression statistical model to determine specific factors that influence lot low Choice and above rate and lot premium Choice (Certified Angus Beef © ) acceptance rate. Lot low Choice and above rate was similar for years 2005-2007. This rate was significantly lower in 2003 than 2004 but both the 2003 and 2004 rates were similar to the rate in all other years. Lots consisting of heifers had higher (P\u3c.05) low Choice and above rates than lots of steers or mixed-sex pens. The greater the amount of Angus influence in the cattle, the higher the low Choice and above rate (P\u3c.0001). An inverse relationship existed between feedlot in-weight and lot low Choice and above rate; those cattle with lighter feedlot arrival weights had higher % Choice and above rates (P=.0007). Cattle with lower disposition scores (calmer cattle) had higher % Choice and above rates (P=.0496). Low Choice and above rate increased as cattle became less efficient in converting feed to gain (P=.0027). An inverse relationship existed between cost of gain and low Choice and above rate; those cattle with lower cost of gain had higher low Choice and above rates (P=.0043). Lot low Choice and above rate increased as average daily gain increased (P=.0094). Factors examined that did not have a significant effect on lot low Choice and above rate were: mud score at final sort, geographic region of origin, lot mortality rate, number of harvest groups within each lot, days on feed, adjusted final weight, individual treatment cost per head, lot size, and season of harvest. Lot premium Choice acceptance rate was similar in each year from 2003-2006 but was significantly lower in 2007 compared with all other years. Lots consisting of heifers had higher (P\u3c.05) premium Choice acceptance rates than lots of steers or mixed-sex pens. Cattle harvested during the months October through December had a lower lot premium Choice acceptance rate than those harvested during January through March, April through June, or July through September (P\u3c.05). The greater the amount of Angus influence in the cattle, the higher the lot premium Choice acceptance rate (P\u3c.0064). An inverse relationship existed between feedlot in-weight and lot premium Choice acceptance rate; those cattle with lighter feedlot arrival weights had higher premium Choice acceptance rates (P\u3c.0001). Lot premium Choice acceptance rate increased as average daily gain increased (P=.0003); however lots of cattle that were less efficient at converting feed into gain had higher premium Choice acceptance rates (P\u3c.0104). Factors examined that did not have a significant effect on lot premium Choice acceptance rate were: mud score at final sort, individual treatment cost per head, number of harvest groups within each lot, days on feed, cost of gain, lot size, geographic region of origin, average disposition score, adjusted final weight, and lot mortality rate

A Consensus on Second Stage Analyses in Ecological Inference Models

Statistic