CPA firm mergers and acquisitions : how to buy a firm, how to sell a firm, and how to make the best deal

https://egrove.olemiss.edu/aicpa_guides/2712/thumbnail.jp

Código en el sistema de actos jurídicos reglamentarios alternativos: un asunto prioritario

Modern practical jurisprudence faces many difficulties caused by inconsistencies in the current legislation. This problem concern the collision between codified and special legislation. We have formed a unified approach to solving the conflict of norms of codes and other federal laws with the help of general scientific methods (analysis, synthesis, and analogy), and special, private scientific methods (formal legal, functional methods, and method of legal modeling). We have formulated a collision rule according to which the norm of a special law takes precedence over the norm of an ordinary law (including codified one). Mentioning or not mentioning the code about the admissibility of the adoption of a special law in a particular case has no legal significance. We believe that the thesis that the codified act automatically acquires increased legal force in relation to uncodified laws, which is widespread in modern science, should be recognized as incorrect.La jurisprudencia práctica moderna enfrenta muchas dificultades causadas por inconsistencias en la legislación actual. Este problema se refiere a la colisión entre la legislación codificada y especial. Hemos formado un enfoque unificado para resolver el conflicto de normas de códigos y otras leyes federales con la ayuda de métodos científicos generales (análisis, síntesis y analogía), y métodos científicos privados especiales (métodos formales legales, funcionales y métodos de modelado legal). Hemos formulado una regla de colisión según la cual la norma de una ley especial tiene prioridad sobre la norma de una ley ordinaria (incluida una codificada). Mencionar o no mencionar el código sobre la admisibilidad de la adopción de una ley especial en un caso particular no tiene importancia legal. Creemos que la tesis de que el acto codificado adquiere automáticamente una mayor fuerza legal en relación con las leyes no codificadas, que está muy extendida en la ciencia moderna, debe reconocerse como incorrecta

Improved Simulation Accuracy of the Split-Step Fourier Method

We investigate a modified split-step Fourier method (SSFM) by including low-pass filters in the linear steps. This method can simultaneously achieve a higher simulation accuracy and a slightly reduced complexity.Comment: 3 pages, 3 figure

A fourth-order Runge-Kutta in the interaction picture method for coupled nonlinear Schrodinger equation

A fourth-order Runge-Kutta in the interaction picture (RK4IP) method is presented for solving the coupled nonlinear Schrodinger equation (CNLSE) that governs the light propagation in optical fibers with randomly varying birefringence. The computational error of RK4IP is caused by the fourth-order Runge-Kutta algorithm, better than the split-step approximation limited by the step size. As a result, the step size of RK4IP can have the same order of magnitude as the dispersion length and/or the nonlinear length of the fiber, provided the birefringence effect is small. For communication fibers with random birefringence, the step size of RK4IP can be orders of magnitude larger than the correlation length and the beating length of the fibers, depending on the interaction between linear and nonlinear effects. Our approach can be applied to the fibers having the general form of local birefringence and treat the Kerr nonlinearity without approximation. For the systems with realistic parameters, the RK4IP results are consistent with those using Manakov-PMD approximation. However, increased interaction between the linear and nonlinear terms in CNLSE leads to increased discrepancy between RK4IP and Manakov-PMD approximation.Comment: 12 pages, 4 figures, 1 Table, submitted to Optics Express

An algorithm for detecting events in video EEG monitoring data of patients with craniocerebral injuries

One of the problems solved by analyzing the data of long-term Video EEG monitoring is the differentiation of epileptic and artifact events. For this, not only multichannel EEG signals are used, but also video data analysis, since traditional methods based on the analysis of EEG wavelet spectrograms cannot reliably distinguish an epileptic seizure from a chewing artifact. In this paper, we propose an algorithm for detecting artifact events based on a joint analysis of the level of the optical flow and the ridges of wavelet spectrograms. The preliminary results of the analysis of real clinical data are given. The results show the possibility in principle of reliable distinguishing non-epileptic events from epileptic seizures.The work was carried out within the framework of the state task and partially was supported by the Russian Foundation for Basic Research, the project No 18-29-02035

Digital signal processing based on inverse scattering transform

Through numerical modeling, we illustrate the possibility of a new approach to digital signal processing in coherent optical communications based on the application of the so-called inverse scattering transform. Considering without loss of generality a fiber link with normal dispersion and quadrature phase shift keying signal modulation, we demonstrate how an initial information pattern can be recovered (without direct backward propagation) through the calculation of nonlinear spectral data of the received optical signal

Value of paraspinal muscle myography in diagnosing L5 radiculopathy

Introduction. Electromyography (EMG) is an important diagnostic tool for the evaluation of radiculopathy. Since 1990s a paraspinal mapping technique is used, which detects spontaneous activity in paraspinal muscles (PM) at the level of several vertebral segments. This modality seems to be highly conclusive for diagnosing radicular lesions. The main limitation of this method is spontaneous activity dependence on the disease duration. The aim of the study is to assess if PM EMG with motor unit potential (MUP) analysis is conclusive for diagnosing lumbar radiculopathy. Materials and methods. The study examined 58 patients (26 men and 32 women) aged 2673 years with MRI-confirmed symptomatic L5 mono-radiculopathy due to L4L5 herniated discs. The study assessed the neurological status and needle EMG of m. tensor fasciae latae (TFL) and PM at L4L5 and L3L4 levels on both symptomatic and healthy sides immediately before radicular microscopic decompression surgery. Surgery outcomes were evaluated by early and late postoperative questioning. Results. In PMs of the affected level and side, the average MUP duration was significantly different from opposite MUPs at the higher segment (р 0.001). At 3-month disease duration, a neurogenic pattern was significantly more frequent in affected PMs (p = 0.031) with neurogenic PM MUP rearrangement in 73.3% of patients. In the TFL (L5), neurogenic changes were reported only in 47.4% of patients. When compared to normal values, significant differences were found in the average duration of TFL MUPs (р = 0.001) and PM MUPs of the affected level and side (р 0.001) both in patients with motor disorders and those with isolated pain syndrome or sensory disorders. Conclusions. For diagnosing radiculopathy, the sensitivity of needle PM EMG is 82.6% (48/58; 95% CI 70.691.4%). Compared to limb myotome assessment, the highest informative value of PM EMG was reported in patients with the disease duration for up to 3 months. PM EMG was conclusive for diagnosing radicular lesions in patients with isolated pain syndrome or sensory disorders

Mother Baby Discharge Process

Problem/Impact Statement: MMC\u27s 32-bed Mother Baby Unit is experiencing backed up flow due to high volume and patients not being discharged quickly enough. The current average discharge time on Mother Baby and the Newborn Nursery is 1:36pm. The Mother baby unit has 32 beds, is staffed by 8-9 nurses, and has average discharge of 91 patients a week

Single- and multi-peak solitons in two-component models of metamaterials and photonic crystals

We report results of the study of solitons in a system of two nonlinear-Schrodinger (NLS) equations coupled by the XPM interaction, which models the co-propagation of two waves in metamaterials(MMs). The same model applies to photonic crystals (PCs), as well as to ordinary optical fibers, close to the zero-dispersion point. A peculiarity of the system is a small positive or negative value of the relative group-velocity dispersion (GVD) coefficient in one equation, assuming that the dispersion is anomalous in the other. In contrast to earlier studied systems of nonlinearly coupled NLS equations with equal GVD coefficients, which generate only simple single-peak solitons, the present model gives rise to families of solitons with complex shapes, which feature extended oscillatory tails and/or a double-peak structure at the center. Regions of existence are identified for single- and double-peak bimodal solitons, demonstrating a broad bistability in the system. Behind the existence border, they degenerate into single-component solutions. Direct simulations demonstrate stability of the solitons in the entire existence regions. Effects of the group-velocity mismatch (GVM) and optical loss are considered too. It is demonstrated that the solitons can be stabilized against the GVM by means of the respective "management" scheme. Under the action of the loss, complex shapes of the solitons degenerate into simple ones, but periodic compensation of the loss supports the complexity.Comment: Optics Communications, in press (Special Issue on Nonlinear Metamaterials