IFRS: Approaching A State Of Convergence

In this paper we will discuss the underlying differences that currently exist between IFRS and US GAAP. Our paper is presented with the belief that convergence is within reach at this point, and no longer an unfeasible event. The systematic rules-based approach and the conceptual principles-based approach are important models for this paper, and we refer to them when discussing the differences and developing our beliefs. The differences that we have chosen to discuss are ones, we feel, that could lead to comparability complications once IFRS is acceptable among US firms and International firms with US subsidiaries. Areas of concern involve items regarding financial statement presentation, revenue recognition, expense recognition, assets, and liabilities. Although there are a great deal of similarities between the US GAAP and IFRS reporting requirements, the specific items presented within this paper need to be addressed before commonly accepted accounting standards are used among encompassing countries

Star Electronics, Inc.: An Excel Based Case Using Financial Statement Analysis To Detect Fraud

The demand for forensic accounting within the corporate world is continually increasing. The services performed by forensic accountants help detect and prevent fraud within companies. This case is a study of forensic accounting that utilizes fraud methodology and detection techniques through a simulation engagement. Those who complete this case will proceed through a series of procedures that will lead to the formulation of potential fraudulent activity within the discussed company. The addressed procedures include: understanding the business, determining the areas that may be susceptible to fraud, performing analytical procedures to detect fraud, and creating a report to the board of directors as a follow up to any potential red flags found during the performed testing

Instabilities and Solitons in Minimal Strips.

We show that highly twisted minimal strips can undergo a nonsingular transition, unlike the singular transitions seen in the Möbius strip and the catenoid. If the strip is nonorientable, this transition is topologically frustrated, and the resulting surface contains a helicoidal defect. Through a controlled analytic approximation, the system can be mapped onto a scalar ϕ^{4} theory on a nonorientable line bundle over the circle, where the defect becomes a topologically protected kink soliton or domain wall, thus establishing their existence in minimal surfaces. Demonstrations with soap films confirm these results and show how the position of the defect can be controlled through boundary deformation.This work was supported in part by the UK EPSRC through Grant No. A.MACX.0002 (TM and GPA) and an EPSRC Established Career Fellowship (R. E. G. and A. I. P.). TM also supported by a University of Warwick Chancellor’s International Scholarship and by a University of Warwick IAS Early Career Fellowship.This is the final version of the article. It first appeared from the American Physical Society via http://dx.doi.org/10.1103/PhysRevLett.117.01780

Instability of a Möbius strip minimal surface and a link with systolic geometry

We describe the first analytically tractable example of an instability of a nonorientable minimal surface under parametric variation of its boundary. A one-parameter family of incomplete Meeks Möbius surfaces is defined and shown to exhibit an instability threshold as the bounding curve is opened up from a double-covering of the circle. Numerical and analytical methods are used to determine the instability threshold by solution of the Jacobi equation on the double covering of the surface. The unstable eigenmode shows excellent qualitative agreement with that found experimentally for a closely related surface. A connection is proposed between systolic geometry and the instability by showing that the shortest noncontractable closed geodesic on the surface (the systolic curve) passes near the maximum of the unstable eigenmode

Feasibility of intensity-modulated and image-guided radiotherapy for functional organ preservation in locally advanced laryngeal cancer

Purpose: The study aims to assess the feasibility of intensity-modulated and image-guided radiotherapy (IMRT, and IGRT, respectively) for functional preservation in locally advanced laryngeal cancer. A retrospective review of 27 patients undergoing concurrent chemoradiation for locally advanced laryngeal cancers (8 IMRT, 19 IGRT) was undertaken. In addition to regular clinical examinations, all patients had PET imaging at 4 months and 10 months after radiotherapy, then yearly. Loco-regional control, speech quality and feeding-tube dependency were assessed during follow-up visits. Results: At a median follow-up of 20 months (range 6-57 months), four out of 27 patients (14.8%) developed local recurrence and underwent salvage total laryngectomy. One patient developed distant metastases following salvage surgery. Among the 23 patients who conserved their larynx with no sign of recurrence at last follow-up, 22 (95%) reported normal or near normal voice quality, allowing them to communicate adequately. Four patients (14.8%) had long-term tube feeding-dependency because of severe dysphagia (2 patients) and chronic aspiration (2 patients, with ensuing death from aspiration pneumonia in one patient). Conclusions and Clinical Relevance: Functional laryngeal preservation is feasible with IMRT and IGRT for locally advanced laryngeal cancer. However, dysphagia and aspiration remain serious complications, due most likely to high radiation dose delivery to the pharyngeal musculatures. © 2012 Nguyen et al

On the robustness of random Boolean formulae

Random Boolean formulae, generated by a growth process of noisy logical gates are analyzed using the generating functional methodology of statistical physics. We study the type of functions generated for different input distributions, their robustness for a given level of gate error and its dependence on the formulae depth and complexity and the gates used. Bounds on their performance, derived in the information theory literature for specific gates, are straightforwardly retrieved, generalized and identified as the corresponding typical-case phase transitions. Results for error-rates, function-depth and sensitivity of the generated functions are obtained for various gate-type and noise models

A Phase I Trial of Aminolevulinic Acid-Photodynamic Therapy for Treatment of Oral Leukoplakia

Background Photodynamic therapy with aminolevulinic acid (ALA PDT) for oral leukoplakia has shown promising effects in regression of oral leukoplakia. Although ALA has been extensively studied and is an ideal photosensitizer, the optimal light dose for treatment of oral leukoplakia has not been determined. We conducted a phase I study to determine MTD and DLT of PDT in patients treated with ALA for leukoplakia. Methods Patients with histologically confirmed oral leukoplakia received a single treatment of ALA PDT in cohorts with escalating doses of light (585 nm). Clinical, histologic, and biologic markers were assessed. Results Analysis of 11 participants is reported. No significant toxicity from ALA PDT was observed in patients who received ALA with a light dose of up to 4 J/cm2. One participant experienced transient grade 3 transaminase elevation due to ALA. One participant had a partial clinical response 3 months after treatment. Biologic mucosal risk markers showed no significant associations. Determination of MTD could not be accomplished within a feasible timeframe for completion of the study. Conclusions ALA PDT could be safely administered with a light dose up to 4 J/cm2 and demonstrated activity. Larger studies are needed to fully elucidate the MTD and efficacy of ALA-PDT

The effect of type I migration on the formation of terrestrial planets in hot-Jupiter systems

Context: Our previous models of a giant planet migrating through an inner protoplanet/planetesimal disk find that the giant shepherds a portion of the material it encounters into interior orbits, whilst scattering the rest into external orbits. Scattering tends to dominate, leaving behind abundant material that can accrete into terrestrial planets. Aims: We add to the possible realism of our model by simulating type I migration forces which cause an inward drift, and strong eccentricity and inclination damping of protoplanetary bodies. This extra dissipation might be expected to enhance shepherding at the expense of scattering, possibly modifying our previous conclusions. Methods: We employ an N-body code that is linked to a viscous gas disk algorithm capable of simulating: gas accretion onto the central star; gap formation in the vicinity of the giant planet; type II migration of the giant planet; type I migration of protoplanets; and the effect of gas drag on planetesimals. We use the code to re-run three scenarios from a previous work where type I migration was not included. Results: The additional dissipation introduced by type I migration enhances the inward shepherding of material but does not severely reduce scattering. We find that > 50% of the solids disk material still survives the migration in scattered exterior orbits: most of it well placed to complete terrestrial planet formation at < 3 AU. The shepherded portion of the disk accretes into hot-Earths, which survive in interior orbits for the duration of our simulations. Conclusions: Water-rich terrestrial planets can form in the habitable zones of hot-Jupiter systems and hot-Earths and hot-Neptunes may also be present. These systems should be targets of future planet search missions.Comment: Accepted by A&A. 15 pages, 14 figures. Higher resolution pdf available at http://www.users.globalnet.co.uk/~mfogg/7950fogg.pd

Prognostic value of lymph node ratio in patients with pathological N1 non-small cell lung cancer: A systematic review with meta-analysis

Background: Non-small cell lung cancer (NSCLC) patients with N1 disease have variable outcomes, and additional prognostic factors are needed. The number of positive lymph nodes (LNs) has been proposed as a prognostic indicator. However, the number of positive LNs depends on the number of LNs examined from the resection specimen. The lymph node ratio (LNR) can circumvent this limitation. The purpose of this study is to evaluate LNR as a predictor of survival and recurrence in patients with pathologic N1 NSCLC. Methods: We systematically reviewed studies published before March 17, 2016, on the prognostic value of LNR in patients with pathologic N1 NSCLC. The hazard ratios (HRs) and their 95% confidence intervals (CIs) were used to combine the data. We also evaluated heterogeneity and publication bias. Results: Five studies published between 2010 and 2014 were eligible for this systematic review with metaanalysis. The total number of patients included was 6,130 ranging from 75 to 4,004 patients per study. The combined HR for all eligible studies evaluating the overall survival (OS) and disease-free survival (DFS) of N1 LNR in patients with pathologic N1 NSCLC was 1.53 (95% CI: 1.22-1.85) and 1.64 (95% CI: 1.19-2.09), respectively. We found no heterogeneity and publication bias between the reports. Conclusions: LNR is a worthy predictor of survival and cancer recurrence in patients with pathological N1 NSCLC