Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit eating time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their chargeable hours in the prior year. The main reasons for such behavior stem from the desire to: (1) receive better periodic performance evaluations, (2) be viewed as competent by superiors and (3) receive promotions

Integrated waveguides and deterministically positioned nitrogen vacancy centers in diamond created by femtosecond laser writing

Diamond's nitrogen vacancy (NV) center is an optically active defect with long spin coherence times, showing great potential for both efficient nanoscale magnetometry and quantum information processing schemes. Recently, both the formation of buried 3D optical waveguides and high quality single NVs in diamond were demonstrated using the versatile femtosecond laser-writing technique. However, until now, combining these technologies has been an outstanding challenge. In this work, we fabricate laser written photonic waveguides in quantum grade diamond which are aligned to within micron resolution to single laser-written NVs, enabling an integrated platform providing deterministically positioned waveguide-coupled NVs. This fabrication technology opens the way towards on-chip optical routing of single photons between NVs and optically integrated spin-based sensing

Coping Strategies of Family Members of Hospitalized Psychiatric Patients

This exploratory research paper investigated the coping strategies of families of hospitalized psychiatric patients and identified their positive and negative coping strategies. In this paper, the coping strategies of 45 family members were examined using a descriptive, correlational, mixed method research approach. Guided by the Neuman Systems Model and using the Family Crisis Oriented Personal Evaluation Scales and semistructured interviews, this paper found that these family members used more emotion-focused coping strategies than problem-focused coping strategies. The common coping strategies used by family members were communicating with immediate family, acceptance of their situation, passive appraisal, avoidance, and spirituality. The family members also utilized resources and support systems, such as their immediate families, mental health care professionals, and their churches

Epigenetic and genetic variation at SKA2 predict suicidal behavior and post-traumatic stress disorder

Traumatic stress results in hypothalamic pituitary adrenal (HPA) axis abnormalities and an increased risk to both suicidal behaviors and post-traumatic stress disorder (PTSD). Previous work out of our laboratory identified SKA2 DNA methylation associations with suicidal behavior in the blood and brain of multiple cohorts. Interaction of SKA2 with stress predicted suicidal behavior with ~80% accuracy. SKA2 is hypothesized to reduce the ability to suppress cortisol following stress, which is of potentially high relevance in traumatized populations. Our objective was to investigate the interaction of SKA2 and trauma exposure on HPA axis function, suicide attempt and PTSD. SKA2 DNA methylation at Illumina HM450 probe cg13989295 was assessed for association with suicidal behavior and PTSD metrics in the context of Child Trauma Questionnaire (CTQ) scores in 421 blood and 61 saliva samples from the Grady Trauma Project (GTP) cohort. Dexamethasone suppression test (DST) data were evaluated for a subset of 209 GTP subjects. SKA2 methylation interacted with CTQ scores to predict lifetime suicide attempt in saliva and blood with areas under the receiver operator characteristic curve (AUCs) of 0.76 and 0.73 (95% confidence interval (CI): 0.6–0.92, P=0.003, and CI: 0.65–0.78, P<0.0001) and to mediate the suppression of cortisol following DST (β=0.5±0.19, F=1.51, degrees of freedom (df)=12/167, P=0.0096). Cumulatively, the data suggest that epigenetic variation at SKA2 mediates vulnerability to suicidal behaviors and PTSD through dysregulation of the HPA axis in response to stress

Vibrational spectra of C60C8H8 and C70C8H8 in the rotor-stator and polymer phases

C60-C8H8 and C70-C8H8 are prototypes of rotor-stator cocrystals. We present infrared and Raman spectra of these materials and show how the rotor-stator nature is reflected in their vibrational properties. We measured the vibrational spectra of the polymer phases poly(C60C8H8) and poly(C70C8H8) resulting from a solid state reaction occurring on heating. Based on the spectra we propose a connection pattern for the fullerene in poly(C60C8H8), where the symmetry of the C60 is D2h. On illuminating the C60-C8H8 cocrystal with green or blue light a photochemical reaction was observed leading to a similar product to that of the thermal polymerization.Comment: 26 pages, 8 figures, to appear in Journal of Physical Chemistry B 2nd version: minor changes in wording, accepted version by journa

The European Large Area ISO Survey II: mid-infrared extragalactic source counts

We present preliminary source counts at 6.7um and 15um from the Preliminary Analysis of the European Large Area ISO survey, with limiting flux densities of \~2mJy at 15um & ~1mJy at 6.7um. We separate the stellar contribution from the extragalactic using identifications with APM sources made with the likelihood ratio technique. We quantify the completeness & reliability of our source extraction using (a) repeated observations over small areas, (b) cross-IDs with stars of known spectral type, (c) detections of the PSF wings around bright sources, (d) comparison with independent algorithms. Flux calibration at 15um was performed using stellar IDs; the calibration does not agree with the pre-flight estimates, probably due to effects of detector hysteresis and photometric aperture correction. The 6.7um extragalactic counts are broadly reproduced in the Pearson & Rowan-Robinson model, but the Franceschini et al. (1997) model underpredicts the observed source density by ~0.5-1 dex, though the photometry at 6.7um is still preliminary. At 15um the extragalactic counts are in excellent agreement with the predictions of the Pearson & Rowan-Robinson (1996), Franceschini et al. (1994), Guiderdoni et al. (1997) and the evolving models of Xu et al. (1998), over 7 orders of magnitude in 15um flux density. The counts agree with other estimates from the ISOCAM instrument at overlapping flux densities (Elbaz et al. 1999), provided a consistent flux calibration is used. Luminosity evolution at a rate of (1+z)^3, incorporating mid-IR spectral features, provides a better fit to the 15um differential counts than (1+z)^4 density evolution. No-evolution models are excluded, and implying that below around 10mJy at 15um the source counts become dominated by an evolving cosmological population of dust-shrouded starbursts and/or active galaxies.Comment: MNRAS in press. 14 pages, uses BoxedEPS (included). For more information on the ELAIS project see http://athena.ph.ic.ac.uk

Bounds for graph regularity and removal lemmas

We show, for any positive integer k, that there exists a graph in which any equitable partition of its vertices into k parts has at least ck^2/\log^* k pairs of parts which are not \epsilon-regular, where c,\epsilon>0 are absolute constants. This bound is tight up to the constant c and addresses a question of Gowers on the number of irregular pairs in Szemer\'edi's regularity lemma. In order to gain some control over irregular pairs, another regularity lemma, known as the strong regularity lemma, was developed by Alon, Fischer, Krivelevich, and Szegedy. For this lemma, we prove a lower bound of wowzer-type, which is one level higher in the Ackermann hierarchy than the tower function, on the number of parts in the strong regularity lemma, essentially matching the upper bound. On the other hand, for the induced graph removal lemma, the standard application of the strong regularity lemma, we find a different proof which yields a tower-type bound. We also discuss bounds on several related regularity lemmas, including the weak regularity lemma of Frieze and Kannan and the recently established regular approximation theorem. In particular, we show that a weak partition with approximation parameter \epsilon may require as many as 2^{\Omega(\epsilon^{-2})} parts. This is tight up to the implied constant and solves a problem studied by Lov\'asz and Szegedy.Comment: 62 page

Bistability of Slow and Fast Traveling Waves in Fluid Mixtures

The appearence of a new type of fast nonlinear traveling wave states in binary fluid convection with increasing Soret effect is elucidated and the parameter range of their bistability with the common slower ones is evaluated numerically. The bifurcation behavior and the significantly different spatiotemporal properties of the different wave states - e.g. frequency, flow structure, and concentration distribution - are determined and related to each other and to a convenient measure of their nonlinearity. This allows to derive a limit for the applicability of small amplitude expansions. Additionally an universal scaling behavior of frequencies and mixing properties is found. PACS: 47.20.-k, 47.10.+g, 47.20.KyComment: 4 pages including 5 Postscript figure

Trends in the burden of HIV mortality after roll-out of antiretroviral therapy in KwaZulu-Natal, South Africa: an observational community cohort study.

Antiretroviral therapy (ART) substantially decreases morbidity and mortality in people living with HIV. In this study, we describe population-level trends in the adult life expectancy and trends in the residual burden of HIV mortality after the roll-out of a public sector ART programme in KwaZulu-Natal, South Africa, one of the populations with the most severe HIV epidemics in the world. Data come from the Africa Centre Demographic Information System (ACDIS), an observational community cohort study in the uMkhanyakude district in northern KwaZulu-Natal, South Africa. We used non-parametric survival analysis methods to estimate gains in the population-wide life expectancy at age 15 years since the introduction of ART, and the shortfall of the population-wide adult life expectancy compared with that of the HIV-negative population (ie, the life expectancy deficit). Life expectancy gains and deficits were further disaggregated by age and cause of death with demographic decomposition methods. Covering the calendar years 2001 through to 2014, we obtained information on 93 903 adults who jointly contribute 535 42 8 person-years of observation to the analyses and 9992 deaths. Since the roll-out of ART in 2004, adult life expectancy increased by 15·2 years for men (95% CI 12·4-17·8) and 17·2 years for women (14·5-20·2). Reductions in pulmonary tuberculosis and HIV-related mortality account for 79·7% of the total life expectancy gains in men (8·4 adult life-years), and 90·7% in women (12·8 adult life-years). For men, 9·5% is the result of a decline in external injuries. By 2014, the life expectancy deficit had decreased to 1·2 years for men (-2·9 to 5·8) and to 5·3 years for women (2·6-7·8). In 2011-14, pulmonary tuberculosis and HIV were responsible for 84·9% of the life expectancy deficit in men and 80·8% in women. The burden of HIV on adult mortality in this population is rapidly shrinking, but remains large for women, despite their better engagement with HIV-care services. Gains in adult life-years lived as well as the present life expectancy deficit are almost exclusively due to differences in mortality attributed to HIV and pulmonary tuberculosis. Wellcome Trust, the Bill &amp; Melinda Gates Foundation, and the National Institutes of Health