Minimizing Corporate Liability Exposure When the Whistle Blows in the Post Sarbanes-Oxley Era

Over the past few years, numerous newspapers and magazines have featured stories discussing whistleblowers. From Sherron Watkins at Enron to Cynthia Cooper at Worldcom, employees who reported perceived corporate fraud have received widespread attention. With this increased public focus, Congress chose to provide statutory protection in the whistleblower corporate or securities law context through enactment of the Sarbanes-Oxley Act of 2002 (SOX). Prior to SOX, federal and state statutes (as well as common law) existed to protect whistleblowers in specific settings. For example, the False Claims Act provides protection to individuals who report fraudulent activities committed against the federal government. States likewise provide some degree of whistleblower protection, but each state\u27s laws can vary regarding the persons protected, the procedural requirements for establishing the existence of retaliation, the type of evidence required to prove retaliation, and the available remedies. In part to eliminate the patchwork and vagaries of current state [whistleblower] laws, Congress enacted SOX. For attorneys who provide legal counsel to corporations, the contours of the SOX whistleblower provisions merit exploration. In-house as well as outside lawyers must understand the complexities implicated to advise their clients to minimize potentially massive liability exposure

Closed timelike curves via post-selection: theory and experimental demonstration

Closed timelike curves (CTCs) are trajectories in spacetime that effectively travel backwards in time: a test particle following a CTC can in principle interact with its former self in the past. CTCs appear in many solutions of Einstein's field equations and any future quantum version of general relativity will have to reconcile them with the requirements of quantum mechanics and of quantum field theory. A widely accepted quantum theory of CTCs was proposed by Deutsch. Here we explore an alternative quantum formulation of CTCs and show that it is physically inequivalent to Deutsch's. Because it is based on combining quantum teleportation with post-selection, the predictions/retrodictions of our theory are experimentally testable: we report the results of an experiment demonstrating our theory's resolution of the well-known `grandfather paradox.Comment: 5 pages, 4 figure

Positioning and clock synchronization through entanglement

A method is proposed to employ entangled and squeezed light for determining the position of a party and for synchronizing distant clocks. An accuracy gain over analogous protocols that employ classical resources is demonstrated and a quantum-cryptographic positioning application is given, which allows only trusted parties to learn the position of whatever must be localized. The presence of a lossy channel and imperfect photodetection is considered. The advantages in using partially entangled states is discussed.Comment: Revised version. 9 pages, 6 figure

Stability of a Long Noncoding Viral RNA Depends on a 9-nt Core Element at the RNA 5' End to Interact with Viral ORF57 and Cellular PABPC1

Kaposi sarcoma-associated herpesvirus (KSHV) ORF57, also known as Mta (mRNA transcript accumulation), enhances viral intron-less transcript accumulation and promotes splicing of intron-containing viral RNA transcripts. In this study, we identified KSHV PAN, a long non-coding polyadenylated nuclear RNA as a main target of ORF57 by a genome-wide CLIP (cross-linking and immunoprecipitation) approach. KSHV genome lacking ORF57 expresses only a minimal amount of PAN. In cotransfection experiments, ORF57 alone increased PAN expression by 20-30-fold when compared to vector control. This accumulation function of ORF57 was dependent on a structured RNA element in the 5' PAN, named MRE (Mta responsive element), but not much so on an ENE (expression and nuclear retention element) in the 3' PAN previously reported by other studies. We showed that the major function of the 5' PAN MRE is increasing the RNA half-life of PAN in the presence of ORF57. Further mutational analyses revealed a core motif consisting of 9 nucleotides in the MRE-II , which is responsible for ORF57 interaction and function. The 9-nt core in the MRE-II also binds cellular PABPC1, but not the E1B-AP5 which binds another region of the MRE-II. In addition, we found that PAN RNA is partially exportable in the presence of ORF57. Together, our data provide compelling evidence as to how ORF57 functions to accumulate a non-coding viral RNA in the course of virus lytic infection

Quantum enhanced positioning and clock synchronization

A wide variety of positioning and ranging procedures are based on repeatedly sending electromagnetic pulses through space and measuring their time of arrival. This paper shows that quantum entanglement and squeezing can be employed to overcome the classical power/bandwidth limits on these procedures, enhancing their accuracy. Frequency entangled pulses could be used to construct quantum positioning systems (QPS), to perform clock synchronization, or to do ranging (quantum radar): all of these techniques exhibit a similar enhancement compared with analogous protocols that use classical light. Quantum entanglement and squeezing have been exploited in the context of interferometry, frequency measurements, lithography, and algorithms. Here, the problem of positioning a party (say Alice) with respect to a fixed array of reference points will be analyzed.Comment: 4 pages, 2 figures. Accepted for publication by Natur