Discussant\u27s response to The Acme Financial Statement Insurance Company Inc.: A case study

https://egrove.olemiss.edu/dl_proceedings/1043/thumbnail.jp

Acute mesenteric ischemia due to superior mesenteric artery embolism in a patient with permanent atrial fibrillation

Acute mesenteric ischemia (AMI) is an uncommon disorder with a high mortality rate. Reduction in mortality requires a high index of suspicion and prompt diagnosis. We describe a case of AMI in a 59-year old man with a history of permanent atrial fibrillation. Pathogenesis of AMI, clinical implications, diagnostic and therapeutic options are discussed

On the economics of product differentiation in Auditing

https://egrove.olemiss.edu/dl_proceedings/1176/thumbnail.jp

Complex Library Mapping for Embedded Software Using Symbolic Algebra

Embedded software designers often use libraries that have been pre-optimized for a given processor to achieve higher code quality. However, using such libraries in legacy code optimization is nontrivial and typically requires manual intervention. This paper presents a methodology that maps algorithmic constructs of the software specification to a library of complex software elements. This library-mapping step is automated by using symbolic algebra techniques. We illustrate the advantages of our methodology by optimizing an algorithmic level description of MPEG Layer III (MP3) audio decoder for the Badge4 [2] portable embedded system. During the optimization process we use commercially available libraries with complex elements ranging from simple mathematical functions such as exp to the IDCT routine. We implemented and measured the performance and energy consumption of the MP3 decoder software on Badge4 running embedded Linux operating system. The optimized MP3 audio decoder runs 300 times faster than the original code obtained from the standards body while consuming 400 times less energy. Since our optimized MP3 decoder runs 3.5 times faster than real-time, additional energy can be saved by using processor frequency and voltage scaling

Peutz-Jeghers Syndrome Complicated with Intussusception: Enteroscopic Polyps Resections through Laparotomy

Peutz-Jeghers syndrome is an autosomal dominant inherited disorder characterized by intestinal hamartomatous polyps in association with mucocutaneous pigmentations. Here we present a case of a 30-year-old woman who was hospitalized and underwent diagnostic procedures because of crampy adbdominal pain. Physical examination on admission revealed pigmented spots around lips and on the oral mucosa. Multiple polyps were found in stomach, small and large intestine, with signs of initial ileo-ileal intussusception. After endoscopic removal of achievable polyps, we applied gastroscope through laparotomy and enterotomy and removed total number of 34 polyps from small bowell. The polyps were found to be mostly hamartomatous at histological examination. This procedure can provide removal of the most polyps, which are potentially premalignant, also with less complicationes than after multiple intestinal resectiones

Federal Judge Ideology and the Converging Reporting Incentives of Big 4 and non-Big 4 Auditors

The thresholds auditors use when issuing going concern modified audit opinions to clients are of interest to both policymakers and financial statement users. Because a going concern opinion requires a forecast of a future event (i.e. client business failure), this reporting decision involves considerable uncertainty and a trade-off between possible Type I and Type II reporting errors. The relative costs of these errors will depend on the level of litigation risk. We analyze whether variations in litigation risk arising from the ideology of U.S. federal judges affect auditors’ going concern reporting behavior. The prior literature shows that the ideology of federal judges in the circuit where a company is headquartered is an important ex-ante determinant of litigation occurrence and outcomes. We find that in circuits with more liberal judges, hence greater litigation risk, Big 4 and non-Big 4 auditors tend to converge in their reporting decisions. This is caused by the greater effect of judge ideology on non-Big 4 auditors than on Big 4 auditors. Consistent with previous international studies, we also find that audit fees of Big 4 and non-Big 4 auditors converge in circuits with more liberal judges. We do not find a statistically significant relationship between federal judge ideology and auditor choice. Our results are robust to several matched samples, and contribute to an understanding of the importance of federal legal liability in determining the audit quality differences between Big 4 and non-Big 4 firms

Power and Reliability Management of SoCs

Today's embedded systems integrate multiple IP cores for processing, communication, and sensing on a single die as systems-on-chip (SoCs). Aggressive transistor scaling, decreased voltage margins and increased processor power and temperature have made reliability assessment a much more significant issue. Although reliability of devices and interconnect has been broadly studied, in this work, we study a tradeoff between reliability and power consumption for component-based SoC designs. We specifically focus on hard error rates as they cause a device to permanently stop operating. We also present a joint reliability and power management optimization problem whose solution is an optimal management policy. When careful joint policy optimization is performed, we obtain a significant improvement in energy consumption (40%) in tandem with meeting a reliability constraint for all SoC operating temperatures

Problematizing Canadian Human Trafficking Policy

This thesis seeks to determine how human trafficking is problematized in Canadian policy and what subsequent effects are produced by this problem representation in the lived experience of political subjects in Canada. Using Carol Bacchi’s “What’s the problem represented to be?” poststructural analytic strategy to Canadian policy texts, I demonstrate that human trafficking is represented as a “criminality problem” in Canadian policy texts. The criminality problematization represents the “problem” of human trafficking to be crime requiring state intervention in the form of enforcement and punishment through fees and incarceration. The criminality problematization is predominantly interested in women as potential victims of sex trafficking, and emphasizes strategies to safeguard women from predominantly male violence. Chapters three and four perform Foucauldian archaeology and genealogy, troubling the assumptions which undergird the problematization and revealing the impact of white slavery as a discursive precedent to human trafficking. Chapter five identifies the discursive, subjectification and lived effects of the problematization, revealing that the criminality problematization has served only to reinforce preexisting inequalities, oppressions, and vulnerabilities that create the conditions that lead to human trafficking in the first place. I conclude that the criminality problematization of human trafficking cannot yield socially just policy, and I suggest the “inequality problematization,” as an alternative problem representation that considers human trafficking to be a “problem” rooted in, and exacerbated by, inequality