Bringing transparency to financial reporting: towards an improved accounting framework in the aftermath of the credit crisis.

The credit crisis, amongst other things, is a crisis of confidence. What was once considered a problem limited to losses on US subprime mortgages has now spread throughout the global fi nancial landscape. A lack of understanding of where these losses have landed has resulted in a significant downturn in financial and economic activity. Confidence will only return once investors are satisfied that the true extent and location of these losses has been fully disclosed. For this to be achieved –despite siren calls the contrary– the financial system requires greater, not reduced levels of transparency and disclosure. The International Accounting Standards Board (IASB) is mindful of its responsibilities, and its work in conjunction with the Financial Stability Forum (FSF) is aimed at improving financial reporting in a number of key areas.

Holographic Grand Unification

We present a framework for grand unification in which the grand unified symmetry is broken spontaneously by strong gauge dynamics, and yet the physics at the unification scale is described by (weakly coupled) effective field theory. These theories are formulated, through the gauge/gravity correspondence, in truncated 5D warped spacetime with the UV and IR branes setting the Planck and unification scales, respectively. In most of these theories, the Higgs doublets arise as composite states of strong gauge dynamics, corresponding to degrees of freedom localized to the IR brane, and the observed hierarchies of quark and lepton masses and mixings are explained by the wavefunction profiles of these fields in the extra dimension. We present several realistic models in this framework. We focus on one in which the doublet-triplet splitting of the Higgs fields is realized within the dynamical sector by the pseudo-Goldstone mechanism, with the associated global symmetry corresponding to a bulk gauge symmetry in the 5D theory. Alternatively, the light Higgs doublets can arise as a result of dynamics on the IR brane, without being accompanied by their triplet partners. Gauge coupling unification and proton decay can be studied in these models using higher dimensional effective field theory. The framework also sets a stage for further studies of, e.g., proton decay, fermion masses, and supersymmetry breaking

Top-tagging: A Method for Identifying Boosted Hadronic Tops

A method is introduced for distinguishing top jets (boosted, hadronically decaying top quarks) from light quark and gluon jets using jet substructure. The procedure involves parsing the jet cluster to resolve its subjets, and then imposing kinematic constraints. With this method, light quark or gluon jets with pT ~ 1 TeV can be rejected with an efficiency of around 99% while retaining up to 40% of top jets. This reduces the dijet background to heavy t-tbar resonances by a factor of ~10,000, thereby allowing resonance searches in t-tbar to be extended into the all-hadronic channel. In addition, top-tagging can be used in t-tbar events when one of the tops decays semi-leptonically, in events with missing energy, and in studies of b-tagging efficiency at high pT.Comment: 4 pages, 4 figures; v2: separate quark and gluon efficiencies included, figure on helicity angle added, and physics discussion extende

Anomalous origin of left main coronary artery from the right sinus of valsalva leading to sudden death

14-year-old female was brought to the emergency room with chest pain, shortness of breath and cyanosis. She was previously well with the exception of one previous post-exertion seizure-like event. On this day, she had been jogging when she complained of chest pain and collapsed. Her initial vital signs were heart rate 58/min, blood pressure 70/40 mmHg, respiratory rate 50/min, temperature 37 °C, and SaO2 68%. Electrocardiogram showed significant ST changes. She received multiple fluid boluses and dopamine was initiated (5-20 µg/kg/min). She was intubated and started on norepinephrine (0.05-0.5 µg/kg/min) for refractory hypotension. During the resuscitation, echocardiography showed poor left ventricular function with an ejection fraction of 38%. The coronary arteries could not be visualized clearly. To maintain cardiac output, epinephrine by infusion (0.1-3.0 µg/kg/min) was added, and she received multiple epinephrine boluses. Despite maximum ventilatory support and escalating inotropes, cardiac output rapidly deteriorated, and she developed an agonal rhythm with non-reactive pupils. Resuscitation was discontinued. Autopsy demonstrated an anomalous origin of left coronary artery from the right aortic sinus of Valsalva with acute myocardial ischemia. We describe the sudden coronary death of a young patient, and we review congenital coronary artery pathophysiology, screening difficulties and potential interventions. © 2012 - IOS Press and the authors

Anomalous origin of left main coronary artery from the right sinus of valsalva leading to sudden death

14-year-old female was brought to the emergency room with chest pain, shortness of breath and cyanosis. She was previously well with the exception of one previous post-exertion seizure-like event. On this day, she had been jogging when she complained of chest pain and collapsed. Her initial vital signs were heart rate 58/min, blood pressure 70/40 mmHg, respiratory rate 50/min, temperature 37 °C, and SaO2 68%. Electrocardiogram showed significant ST changes. She received multiple fluid boluses and dopamine was initiated (5-20 µg/kg/min). She was intubated and started on norepinephrine (0.05-0.5 µg/kg/min) for refractory hypotension. During the resuscitation, echocardiography showed poor left ventricular function with an ejection fraction of 38%. The coronary arteries could not be visualized clearly. To maintain cardiac output, epinephrine by infusion (0.1-3.0 µg/kg/min) was added, and she received multiple epinephrine boluses. Despite maximum ventilatory support and escalating inotropes, cardiac output rapidly deteriorated, and she developed an agonal rhythm with non-reactive pupils. Resuscitation was discontinued. Autopsy demonstrated an anomalous origin of left coronary artery from the right aortic sinus of Valsalva with acute myocardial ischemia. We describe the sudden coronary death of a young patient, and we review congenital coronary artery pathophysiology, screening difficulties and potential interventions. © 2012 - IOS Press and the authors

Theology, News and Notes - Vol. 11, No. 02

Theology News & Notes was a theological journal published by Fuller Theological Seminary from 1954 through 2014.https://digitalcommons.fuller.edu/tnn/1187/thumbnail.jp