The Unprofessional Side of Accounting: Cooking the Books

This research examines how companies misstate revenues, whether that can be ethical in certain situations, and which laws have been put in place to prevent or limit companies from committing fraud. The term “cooking books” in business refers to when companies make up or manipulate areas of their financial statements to make their numbers stand out more. This research shines light on how serious this issue really is, and what such actions does to not only the company, but those in and around it. How and why do companies commit fraud? How does government regulate and proactively stop fraud from occurring? What has happened to companies in the past that have cooked their books? To answer these research questions, information was collected pertaining to how companies cook their books and why they do it, as well as research different laws that have governed and improved fair and appropriate financial reporting. This list of laws will be at the federal level and consists of looking at the Sarbanes-Oxley Act and its impact on how fraud has been limited and disallowed. Additionally, this research analyzes Enron, Tesco, and Wells Fargo, and their run-ins with fraudulent behaviors. Through looking at their own respective situations, each company’s specific actions they took to make or consciously go about committing fraud will be examined, as well an examination of their financial statements to give indications on how their fraudulent behaviors subsequently impacted the company from an investor’s point of view. Fraud occurs every day in the business world, and it is something that should not be taken lightly. This has been an issue for decades, but is finally slowing thanks to a closer and more restrictive look what has been done in the past and what can be done in the future to make a level playing field

Issues in the creation of a digital archive of a signed language

PARADISEC (Pacific And Regional Archive for Digital Sources in Endangered Cultures), Australian Partnership for Sustainable Repositories, Ethnographic E-Research Project and Sydney Object Repositories for Research and Teaching

Indicating verbs as typologically unique constructions: Reconsidering verb ‘agreement’ in sign languages

In this paper, we present arguments for an analysis of indicating verbs, building on Liddell (2000), as a typologically unique, unimodal fusion of signs and pointing gestures used for reference tracking. This contrasts with many formalist analyses that assume that directionality in indicating verbs constitutes an agreement marking system. While exploring some of the debate in the literature about these forms, we propose a model of indicating verbs within a Construction Grammar framework that compares them to multimodal constructions in spoken languages. We explain how our model of indicating verbs appear to align with a growing body of research on co-speech gesture and is supported by some recent findings about these verbs from corpus-based studies of sign languages

The social structure of signing communities and lexical variation:A cross-linguistic comparison of three unrelated sign languages

Claims have been made about the relationship between the degree of lexical variation and the social structure of a sign language community (e.g., population size), but to date there exist no large-scale cross-linguistic comparisons to address these claims. In this study, we present a cross-linguistic analysis of lexical variation in three signing communities: Kata Kolok, Israeli Sign Language (ISL) and British Sign Language (BSL). Contrary to the prediction that BSL would have the lowest degree of lexical variation because it has the largest population size, we found that BSL has the highest degree of lexical variation across the entire community (i.e., at the global level). We find, however, that BSL has the lowest degree of lexical variation at the local level, i.e., within clusters of participants who group most similarly lexically. Kata Kolok and ISL, on the other hand, exhibit less of a distinction between variation at the global and local levels, suggesting that lexical variation does not pattern as strongly within subsets of these two communities as does BSL. The results of this study require us to reassess claims made about lexical variation and community structure; we need to move towards an approach of studying (lexical) variation which treats communities equally on a theoretical level and which respects the unique social-demographic profile of each community when designing the analysis by using a community-centered approach.</p

Sociolinguistic typology and sign languages

This paper examines the possible relationship between proposed social determinants of morphological ‘complexity’ and how this contributes to linguistic diversity, specifically via the typological nature of the sign languages of deaf communities. We sketch how the notion of morphological complexity, as defined by Trudgill (2011), applies to sign languages. Using these criteria, sign languages appear to be languages with low to moderate levels of morphological complexity. This may partly reflect the influence of key social characteristics of communities on the typological nature of languages. Although many deaf communities are relatively small and may involve dense social networks (both social characteristics that Trudgill claimed may lend themselves to morphological ‘complexification’), the picture is complicated by the highly variable nature of the sign language acquisition for most deaf people, and the ongoing contact between native signers, hearing non-native signers, and those deaf individuals who only acquire sign languages in later childhood and early adulthood. These are all factors that may work against the emergence of morphological complexification. The relationship between linguistic typology and these key social factors may lead to a better understanding of the nature of sign language grammar. This perspective stands in contrast to other work where sign languages are sometimes presented as having complex morphology despite being young languages (e.g., Aronoff et al., 2005); in some descriptions, the social determinants of morphological complexity have not received much attention, nor has the notion of complexity itself been specifically explored

Smoking-induced gene expression changes in the bronchial airway are reflected in nasal and buccal epithelium

<p>Abstract</p> <p>Background</p> <p>Cigarette smoking is a leading cause of preventable death and a significant cause of lung cancer and chronic obstructive pulmonary disease. Prior studies have demonstrated that smoking creates a field of molecular injury throughout the airway epithelium exposed to cigarette smoke. We have previously characterized gene expression in the bronchial epithelium of never smokers and identified the gene expression changes that occur in the mainstem bronchus in response to smoking. In this study, we explored relationships in whole-genome gene expression between extrathorcic (buccal and nasal) and intrathoracic (bronchial) epithelium in healthy current and never smokers.</p> <p>Results</p> <p>Using genes that have been previously defined as being expressed in the bronchial airway of never smokers (the "normal airway transcriptome"), we found that bronchial and nasal epithelium from non-smokers were most similar in gene expression when compared to other epithelial and nonepithelial tissues, with several antioxidant, detoxification, and structural genes being highly expressed in both the bronchus and nose. Principle component analysis of previously defined smoking-induced genes from the bronchus suggested that smoking had a similar effect on gene expression in nasal epithelium. Gene set enrichment analysis demonstrated that this set of genes was also highly enriched among the genes most altered by smoking in both nasal and buccal epithelial samples. The expression of several detoxification genes was commonly altered by smoking in all three respiratory epithelial tissues, suggesting a common airway-wide response to tobacco exposure.</p> <p>Conclusion</p> <p>Our findings support a relationship between gene expression in extra- and intrathoracic airway epithelial cells and extend the concept of a smoking-induced field of injury to epithelial cells that line the mouth and nose. This relationship could potentially be utilized to develop a non-invasive biomarker for tobacco exposure as well as a non-invasive screening or diagnostic tool providing information about individual susceptibility to smoking-induced lung diseases.</p

The languages of Malta

The purpose of this volume is to present a snapshot of the state of the art of research on the languages of the Maltese islands, which include spoken Maltese, Maltese English and Maltese Sign Language. Malta is a tiny, but densely populated country, with over 422,000 inhabitants spread over only 316 square kilometers. It is a bilingual country, with Maltese and English enjoying the status of official languages. Maltese is a descendant of Arabic, but due to the history of the island, it has borrowed extensively from Sicilian, Italian and English. Furthermore, local dialects still coexist alongside the official standard language. The status of English as a second language dates back to British colonial rule, and just as in other former British colonies, a characteristic Maltese variety of English has developed. To these languages must be added Maltese Sign Language, which is the language of the Maltese Deaf community. This was recently recognised as Malta’s third official language by an act of Parliament in 2016. While a volume such as the present one can hardly do justice to all aspects of a diverse and complex linguistic situation, even in a small community like that of Malta, our aim in editing this book was to shed light on the main strands of research being undertaken in the Maltese linguistic context. Six of the contributions in this book focus on Maltese and explore a broad range of topics including: historical changes in the Maltese sound system; syllabification strategies; the interaction of prosody and gesture; the constraints regulating /t/-insertion; the productivity of derivational suffixes; and raising phenomena. The study of Maltese English, especially with the purpose of establishing the defining characteristics of this variety of English, is a relatively new area of research. Three of the papers in this volume deal with Maltese English, which is explored from the different perspectives of rhythm, the syntax of nominal phrases, and lexical choice. The last contribution discusses the way in which Maltese Sign Language (LSM) has evolved alongside developments in LSM research. In summary, we believe the present volume has the potential to present a unique snapshot of a complex linguistic situation in a geographically restricted area. Given the nature and range of topics proposed, the volume will likely be of interest to researchers in both theoretical and comparative linguistics, as well as those working with experimental and corpus-based methodologies. Our hope is that the studies presented here will also serve to pave the way for further research on the languages of Malta, encouraging researchers to also take new directions, including the exploration of variation and sociolinguistic factors which, while often raised as explanatory constructs in the papers presented here, remain under-researched

The languages of Malta

The purpose of this volume is to present a snapshot of the state of the art of research on the languages of the Maltese islands, which include spoken Maltese, Maltese English and Maltese Sign Language. Malta is a tiny, but densely populated country, with over 422,000 inhabitants spread over only 316 square kilometers. It is a bilingual country, with Maltese and English enjoying the status of official languages. Maltese is a descendant of Arabic, but due to the history of the island, it has borrowed extensively from Sicilian, Italian and English. Furthermore, local dialects still coexist alongside the official standard language. The status of English as a second language dates back to British colonial rule, and just as in other former British colonies, a characteristic Maltese variety of English has developed. To these languages must be added Maltese Sign Language, which is the language of the Maltese Deaf community. This was recently recognised as Malta’s third official language by an act of Parliament in 2016. While a volume such as the present one can hardly do justice to all aspects of a diverse and complex linguistic situation, even in a small community like that of Malta, our aim in editing this book was to shed light on the main strands of research being undertaken in the Maltese linguistic context. Six of the contributions in this book focus on Maltese and explore a broad range of topics including: historical changes in the Maltese sound system; syllabification strategies; the interaction of prosody and gesture; the constraints regulating /t/-insertion; the productivity of derivational suffixes; and raising phenomena. The study of Maltese English, especially with the purpose of establishing the defining characteristics of this variety of English, is a relatively new area of research. Three of the papers in this volume deal with Maltese English, which is explored from the different perspectives of rhythm, the syntax of nominal phrases, and lexical choice. The last contribution discusses the way in which Maltese Sign Language (LSM) has evolved alongside developments in LSM research. In summary, we believe the present volume has the potential to present a unique snapshot of a complex linguistic situation in a geographically restricted area. Given the nature and range of topics proposed, the volume will likely be of interest to researchers in both theoretical and comparative linguistics, as well as those working with experimental and corpus-based methodologies. Our hope is that the studies presented here will also serve to pave the way for further research on the languages of Malta, encouraging researchers to also take new directions, including the exploration of variation and sociolinguistic factors which, while often raised as explanatory constructs in the papers presented here, remain under-researched

The languages of Malta

The purpose of this volume is to present a snapshot of the state of the art of research on the languages of the Maltese islands, which include spoken Maltese, Maltese English and Maltese Sign Language. Malta is a tiny, but densely populated country, with over 422,000 inhabitants spread over only 316 square kilometers. It is a bilingual country, with Maltese and English enjoying the status of official languages. Maltese is a descendant of Arabic, but due to the history of the island, it has borrowed extensively from Sicilian, Italian and English. Furthermore, local dialects still coexist alongside the official standard language. The status of English as a second language dates back to British colonial rule, and just as in other former British colonies, a characteristic Maltese variety of English has developed. To these languages must be added Maltese Sign Language, which is the language of the Maltese Deaf community. This was recently recognised as Malta’s third official language by an act of Parliament in 2016. While a volume such as the present one can hardly do justice to all aspects of a diverse and complex linguistic situation, even in a small community like that of Malta, our aim in editing this book was to shed light on the main strands of research being undertaken in the Maltese linguistic context. Six of the contributions in this book focus on Maltese and explore a broad range of topics including: historical changes in the Maltese sound system; syllabification strategies; the interaction of prosody and gesture; the constraints regulating /t/-insertion; the productivity of derivational suffixes; and raising phenomena. The study of Maltese English, especially with the purpose of establishing the defining characteristics of this variety of English, is a relatively new area of research. Three of the papers in this volume deal with Maltese English, which is explored from the different perspectives of rhythm, the syntax of nominal phrases, and lexical choice. The last contribution discusses the way in which Maltese Sign Language (LSM) has evolved alongside developments in LSM research. In summary, we believe the present volume has the potential to present a unique snapshot of a complex linguistic situation in a geographically restricted area. Given the nature and range of topics proposed, the volume will likely be of interest to researchers in both theoretical and comparative linguistics, as well as those working with experimental and corpus-based methodologies. Our hope is that the studies presented here will also serve to pave the way for further research on the languages of Malta, encouraging researchers to also take new directions, including the exploration of variation and sociolinguistic factors which, while often raised as explanatory constructs in the papers presented here, remain under-researched