Mary Douglas, risk and accounting failures.

Sociology and anthropology are especially valuable in providing a critical understanding of the risk-related implications of modernity. There has, however, been relatively little discussion of the work of Mary Douglas within accounting although her pioneering writings in the area of risk have been highly influential. This paper uses Douglas' cultural theory of risk to provide an alternative perspective on the demise of Enron and Andersen. The failure at Enron is interpreted through the grid-group model and analysed as a series of events that threaten to destabilize established cultures. Accounting is thus construed as an activity that exists on the margins of boundaries. There are two important conclusions drawn from the analysis. First, as the worldviews of both the individualist and hierarchical cultures became threatened by the ensuing crisis they collaborated to ensure their perpetuation. This also averted individuals from becoming susceptible to recruitment by subversive egalitarian groups. Second, the individualistic culture of Andersen shaped practices within the firm weakening its ability to act as a gatekeeper and therefore public accounting firms need to modify their cultures if they are to police the margins effectivel

Cultural and communications policy and the stateless nation

No abstract available

An Extended Laplace Approximation Method for Bayesian Inference of Self-Exciting Spatial-Temporal Models of Count Data

Self-Exciting models are statistical models of count data where the probability of an event occurring is influenced by the history of the process. In particular, self-exciting spatio-temporal models allow for spatial dependence as well as temporal self-excitation. For large spatial or temporal regions, however, the model leads to an intractable likelihood. An increasingly common method for dealing with large spatio-temporal models is by using Laplace approximations (LA). This method is convenient as it can easily be applied and is quickly implemented. However, as we will demonstrate in this manuscript, when applied to self-exciting Poisson spatial-temporal models, Laplace Approximations result in a significant bias in estimating some parameters. Due to this bias, we propose using up to sixth-order corrections to the LA for fitting these models. We will demonstrate how to do this in a Bayesian setting for Self-Exciting Spatio-Temporal models. We will further show there is a limited parameter space where the extended LA method still has bias. In these uncommon instances we will demonstrate how a more computationally intensive fully Bayesian approach using the Stan software program is possible in those rare instances. The performance of the extended LA method is illustrated with both simulation and real-world data

Modeling and Estimation for Self-Exciting Spatio-Temporal Models of Terrorist Activity

Spatio-temporal hierarchical modeling is an extremely attractive way to model the spread of crime or terrorism data over a given region, especially when the observations are counts and must be modeled discretely. The spatio-temporal diffusion is placed, as a matter of convenience, in the process model allowing for straightforward estimation of the diffusion parameters through Bayesian techniques. However, this method of modeling does not allow for the existence of self-excitation, or a temporal data model dependency, that has been shown to exist in criminal and terrorism data. In this manuscript we will use existing theories on how violence spreads to create models that allow for both spatio-temporal diffusion in the process model as well as temporal diffusion, or self-excitation, in the data model. We will further demonstrate how Laplace approximations similar to their use in Integrated Nested Laplace Approximation can be used to quickly and accurately conduct inference of self-exciting spatio-temporal models allowing practitioners a new way of fitting and comparing multiple process models. We will illustrate this approach by fitting a self-exciting spatio-temporal model to terrorism data in Iraq and demonstrate how choice of process model leads to differing conclusions on the existence of self-excitation in the data and differing conclusions on how violence is spreading spatio-temporally

Reviews

Eta De Cicco, Mike Farmer and James Hargrave, Using the Internet in Secondary Schools, London: Kogan Page (2nd edn), 2001. ISBN: 0–7494–3459–7. Softback, x + 192 pages, £16.99

Not located type material of Pottiales described from Australia

Type material of several legitimately published taxa (Pottiales) described from Australia have not been located after a thorough search in major (relevant) herbaria. Comments on these taxa is given. Furthermore, not located nomina nuda are also listed

Z→ττZ \to \tau\tau and W→τντW \to \tau\nu_\tau Cross-Sections at the LHC

Measurements of the $Z \to \tau\tau$ and $W \to \tau\nu_\tau$ cross-sections at the LHC with data taken at $\sqrt{s} = 7$ TeV are reported for the ATLAS, CMS, and LHCb experiments. All results are found to agree with the Standard Model.Comment: 4 pages, 1 figur