The Sentinel Effect and Financial Reporting Aggressiveness in the Healthcare Industry

The sentinel effect posits that the perception of increased oversight is associated with improved behavior. We consider the association between enhanced government oversight and financial reporting aggressiveness in the healthcare industry. Specifically, we examine the association between criminal cases (pending cases and successful cases) against healthcare providers and the quality of subjective accounts that require significant judgment and have been shown to be linked to healthcare earnings management – revenue accruals and the allowance for doubtful accounts. We find that heightened government oversight is associated with lower financial reporting aggressiveness

Optical pattern formation with a 2-level nonlinearity

We present an experimental and theoretical investigation of spontaneous pattern formation in the transverse section of a single retro-reflected laser beam passing through a cloud of cold Rubidium atoms. In contrast to previously investigated systems, the nonlinearity at work here is that of a 2-level atom, which realizes the paradigmatic situation considered in many theoretical studies of optical pattern formation. In particular, we are able to observe the disappearance of the patterns at high intensity due to the intrinsic saturable character of 2-level atomic transitions.Comment: 5 pages, 4 figure

The role of quantum fluctuations in the optomechanical properties of a Bose-Einstein condensate in a ring cavity

We analyze a detailed model of a Bose-Einstein condensate trapped in a ring optical resonator and contrast its classical and quantum properties to those of a Fabry-P{\'e}rot geometry. The inclusion of two counter-propagating light fields and three matter field modes leads to important differences between the two situations. Specifically, we identify an experimentally realizable region where the system's behavior differs strongly from that of a BEC in a Fabry-P\'{e}rot cavity, and also where quantum corrections become significant. The classical dynamics are rich, and near bifurcation points in the mean-field classical system, the quantum fluctuations have a major impact on the system's dynamics.Comment: 11 pages, 11 figures, submitted to PR

Self-synchronization and dissipation-induced threshold in collective atomic recoil lasing

Networks of globally coupled oscillators exhibit phase transitions from incoherent to coherent states. Atoms interacting with the counterpropagating modes of a unidirectionally pumped high-finesse ring cavity form such a globally coupled network. The coupling mechanism is provided by collective atomic recoil lasing, i.e., cooperative Bragg scattering of laser light at an atomic density grating, which is self-induced by the laser light. Under the rule of an additional friction force, the atomic ensemble is expected to undergo a phase transition to a state of synchronized atomic motion. We present the experimental investigation of this phase transition by studying the threshold behavior of this lasing process

A perpetual switching system in pulmonary capillaries

Of the 300 billion capillaries in the human lung, a small fraction meet normal oxygen requirements at rest, with the remainder forming a large reserve. The maximum oxygen demands of the acute stress response require that the reserve capillaries are rapidly recruited. To remain primed for emergencies, the normal cardiac output must be parceled throughout the capillary bed to maintain low opening pressures. The flow-distributing system requires complex switching. Because the pulmonary microcirculation contains contractile machinery, one hypothesis posits an active switching system. The opposing hypothesis is based on passive switching that requires no regulation. Both hypotheses were tested ex vivo in canine lung lobes. The lobes were perfused first with autologous blood, and capillary switching patterns were recorded by videomicroscopy. Next, the vasculature of the lobes was saline flushed, fixed by glutaraldehyde perfusion, flushed again, and then reperfused with the original, unfixed blood. Flow patterns through the same capillaries were recorded again. The 16-min-long videos were divided into 4-s increments. Each capillary segment was recorded as being perfused if at least one red blood cell crossed the entire segment. Otherwise it was recorded as unperfused. These binary measurements were made manually for each segment during every 4 s throughout the 16-min recordings of the fresh and fixed capillaries (>60,000 measurements). Unexpectedly, the switching patterns did not change after fixation. We conclude that the pulmonary capillaries can remain primed for emergencies without requiring regulation: no detectors, no feedback loops, and no effectors-a rare system in biology. NEW & NOTEWORTHY The fluctuating flow patterns of red blood cells within the pulmonary capillary networks have been assumed to be actively controlled within the pulmonary microcirculation. Here we show that the capillary flow switching patterns in the same network are the same whether the lungs are fresh or fixed. This unexpected observation can be successfully explained by a new model of pulmonary capillary flow based on chaos theory and fractal mathematics

Sequential superradiant scattering from atomic Bose-Einstein condensates

We theoretically discuss several aspects of sequential superradiant scattering from atomic Bose-Einstein condensates. Our treatment is based on the semiclassical description of the process in terms of the Maxwell-Schroedinger equations for the coupled matter-wave and optical fields. First, we investigate sequential scattering in the weak-pulse regime and work out the essential mechanisms responsible for bringing about the characteristic fan-shaped side-mode distribution patterns. Second, we discuss the transition between the Kapitza-Dirac and Bragg regimes of sequential scattering in the strong-pulse regime. Finally, we consider the situation where superradiance is initiated by coherently populating an atomic side mode through Bragg diffraction, as in studies of matter-wave amplification, and describe the effect on the sequential scattering process.Comment: 9 pages, 4 figures. Submitted to Proceedings of LPHYS'06 worksho

Fake Supergravity and Domain Wall Stability

We review the generalized Witten-Nester spinor stability argument for flat domain wall solutions of gravitational theories. Neither the field theory nor the solution need be supersymmetric. Nor is the space-time dimension restricted. We develop the non-trivial extension required for AdS-sliced domain walls and apply this to show that the recently proposed "Janus" solution of Type IIB supergravity is stable non-perturbatively for a broad class of deformations. Generalizations of this solution to arbitrary dimension and a simple curious linear dilaton solution of Type IIB supergravity are byproducts of this work.Comment: 37 pages, 3 figures, v2: minor corrections, references and acknowledgments adde

Structure of Colloid-Polymer Suspensions

We discuss structural correlations in mixtures of free polymer and colloidal particles based on a microscopic, 2-component liquid state integral equation theory. Whereas in the case of polymers much smaller than the spherical particles the relevant polymer degree of freedom is the center of mass, for polymers larger than the (nano-) particles conformational rearrangements need to be considered. They have the important consequence that the polymer depletion layer exhibits two widely different length scales, one of the order of the particle radius, the other of the order of the polymer radius or the polymer density screening length in dilute or semidilute concentrations, respectively. Their consequences on phase stability and structural correlations are discussed extensively.Comment: 37 pages, 17 figures; topical feature articl

Classical and quantum chaos in a circular billiard with a straight cut

We study classical and quantum dynamics of a particle in a circular billiard with a straight cut. This system can be integrable, nonintegrable with soft chaos, or nonintegrable with hard chaos, as we vary the size of the cut. We use a quantum web to show differences in the quantum manifestations of classical chaos for these three different regimes.Comment: LaTeX2e, 8 pages including 3 Postscript figures and 4 GIF figures, submitted to Phys. Rev.

Simultaneity and generalized connections in general relativity

Stationary extended frames in general relativity are considered. The requirement of stationarity allows to treat the spacetime as a principal fiber bundle over the one-dimensional group of time translations. Over this bundle a connection form establishes the simultaneity between neighboring events accordingly with the Einstein synchronization convention. The mathematics involved is that of gauge theories where a gauge choice is interpreted as a global simultaneity convention. Then simultaneity in non-stationary frames is investigated: it turns to be described by a gauge theory in a fiber bundle without structure group, the curvature being given by the Fr\"olicher-Nijenhuis bracket of the connection. The Bianchi identity of this gauge theory is a differential relation between the vorticity field and the acceleration field. In order for the simultaneity connection to be principal, a necessary and sufficient condition on the 4-velocity of the observers is given.Comment: RevTeX, 9 pages, 2 figures, 1 table. Previous title "The gauge nature of simultaneity". Classical and Quantum Gravity http://www.iop.org/EJ/journal/CQ