Reforming Punishment of Financial Reporting Fraud

Present sentencing law in criminal cases of financial reporting fraud is embarrassingly flawed. The problem is urgent given that courts are now regularly sentencing corporate offenders, sometimes (but sometimes not) to extremely punitive terms of imprisonment. Policing of fraud by multiple jurisdictions in a federal system means that principled sentencing law is necessary not only for first-order policy reasons but also for coordination of sanctioning efforts. Proportionality and rationality demand that sentencing law have an agreed scale for measuring cases of financial reporting fraud in relation to each other, a sound methodology for fixing a given case on that scale, and a reasoned calibration of that scale. Current federal law, which controls most such cases and is a focal point for non-federal cases and public debate, is close to sensible on the first score but far off the mark on the other two. In this contribution to a symposium on Fraud and Federalism, I describe problems in present law and offer relatively uncontroversial reform measures that could substantially improve the law governing sentencing of financial reporting fraud

Tone mapping in video conference systems

Normal sensors are able to only capture a limited dynamic range. In scenes with large dynamic range, such as situations with both dark indoor and bright outdoor parts, the image will get either over- or under exposed if the exposure is not perfect. Producing high dynamic range (HDR) images will capture the full dynamic range of the scene. There are two main ways of producing HDR images. One combines multiple exposures with a low dynamic range (LDR) sensor. Another is to use a sensors which are able to capture a higher dynamic range, so called wide dynamic range sensors.Multiple exposures with a single low dynamic range sensor, is not suitable for real time video because this technique have large problems with movement. Wide dynamic range sensors only require one exposure, but these have difficulties in normal situations were LDR sensors are sufficient. A type of algorithms called tone mapping are used to reduce the high dynamic range image to at the limitations of normal monitors. Simulations show that using these algorithms on low dynamic range images will change the illumination of the scene, solving the problem. Tone mapping algorithms presented in the literature are software algorithms. Two groups of algorithms exist; local and global tone mappers. Local algorithms are time consuming, and require large amounts of memory. They are not suitable for real time implementations since they rely on filtering operations for each pixel. Global algorithms, does not rely on filtering and are less time consuming. A precomputed curve is used to map the pixels to new values. This makes the global algorithms more suitable for video. A reduced tone mapping system is presented. This reduction results in a segmented curve, which drastically reduces the memory required for defining the curve. It also makes it feasible to control temporal changes. The reduced system has been successfully implemented, achieving sufficient frequencies to be part of a real time system

Overactive, aggressive, disruptive and agitated behavior associated with the use of psychotropic medications in schizophrenia

Background Evidence is limited for the associations between use of psychotropic medications and overactive, aggressive, disruptive or agitated behavior (OADA)1 in clinical practice. Aims To investigate the associations between risk of readmission with OADA and use of antipsychotics, antidepressants, mood stabilizers and benzodiazepines in patients with schizophrenia. Method A consecutive total cohort diagnosed with schizophrenia (N = 663) after admission to the Haukeland University Hospital psychiatric acute unit in Bergen, Norway, was followed from discharge over a 10-year period. At every following readmission, the level of OADA was assessed using the first item of the Health of the Nation Outcome Scale (HoNOS). Periods of use versus non-use of antipsychotics, antidepressants, mood stabilizers and benzodiazepines were recorded as time-dependent variables in each patient and compared using Cox multiple regression analyses. Results A total of 161 (24.3 %) patients were readmitted with OADA, and the mean (SD) and median times in years to readmission with OADA were 2.8 (2.6) and 2.1, respectively. We found that the risk of readmission with OADA was negatively associated with use of antipsychotics (adjusted hazard ratio (AHR) = 0.33, p < 0.01, CI: 0.24–0.46) and antidepressants (AHR = 0.57, p = 0.03, CI: 0.34–0.95), positively associated with use of benzodiazepines (AHR = 1.95, p < 0.01, CI: 1.31–2.90) and not significantly associated with use of mood stabilizers. Conclusions Use of antipsychotics and antidepressants is associated with reduced risk of readmission with OADA whereas benzodiazepines are associated with an increased risk of readmission with OADA in patients with schizophrenia.publishedVersio

Use of Benzodiazepines and Antipsychotic Drugs Are Inversely Associated with Acute Readmission Risk in Schizophrenia

Purpose: Little is known about the impact of different psychotropic drugs on acute readmission risk, when used concomitantly in a real-life setting. We aimed to investigate the association between acute readmission risk and use of antipsychotic drugs, antidepressants, mood stabilizers, and benzodiazepines in patients with schizophrenia. Methods: A cohort study included all patients diagnosed with schizophrenia admitted to a psychiatric acute unit at Haukeland University Hospital in Bergen, Norway, during a 10-year period (N = 663). Patients were followed from discharge until first readmission or censoring. Cox multiple regression analyses were conducted using antipsychotic drugs, antidepressants, mood stabilizers, and benzodiazepines as time-dependent variables, and periods of use and nonuse were compared within individual patients. Adjustments were made for sex, age at index admission, and excessive use of alcohol and illicit substances. Results: A total of 410 patients (61.8%) were readmitted during follow-up, and the mean and median times in days to readmission were 709 and 575, respectively. Compared with nonuse, the use of antipsychotic drugs was associated with reduced risk of readmission (adjusted hazards ratio, 0.20; P < 0.01; confidence interval, 0.16–0.24), and the use of benzodiazepines was associated with increased risk of readmission (adjusted hazards ratio, 1.51; P < 0.01; confidence interval, 1.13–2.02). However, no relation to readmission risk was found for the use of antidepressants and mood stabilizers. Conclusions: We found that use of benzodiazepines and antipsychotic drugs are inversely associated with acute readmission risk in schizophrenia.publishedVersio

Long term outcomes and causal modelling of compulsory inpatient and outpatient mental health care using Norwegian registry data: protocol for a controversies in psychiatry research project

Objectives: Compulsory mental health care includes compulsory hospitalisation and outpatient commitment with medication treatment without consent. Uncertain evidence of the effects of compulsory care contributes to large geographical variations and a controversy on its use. Some argue that compulsion can rarely be justified and should be reduced to an absolute minimum, while others claim compulsion can more frequently be justified. The limited evidence base has contributed to variations in care that raise issues about the quality/appropriateness of care as well as ethical concerns. To address the question whether compulsory mental health care results in superior, worse or equivalent outcomes for patients, this project will utilise registry‐ based longitudinal data to examine the effect of compulsory inpatient and outpatient care on multiple outcomes, including suicide and overall mortality; emergency care/injuries; crime and victimisation; and participation in the labour force and welfare dependency. Methods: By using the natural variation in health providers' preference for compulsory care as a source of quasi‐randomisation we will estimate causal effects of compulsory care on short‐ and long‐term trajectories. Conclusions: This project will provide valuable insights for service providers and policy makers in facilitating high quality clinical care pathways for a high risk population group

Simulation and Evaluation of Slurry Erosion

Erosion from sand particles is a large problem in piping systems, especially in the oil and gas industries. Different types of erosion occur depending on the concentration of particles present in the fluid. Computational Fluid Dynamics (CFD) is a promising tool for erosion prediction, with different models available for erosion calculations. The most commonly studied erosion models are the Lagrangian impact based. These are simplified models, and puts a limit to model flows where particle concentrations increases. The aim for this master s thesis has been to investigate and assess available models in ANSYS Fluent for evaluating slurry erosion rates. First, a literature study was carried out in order to understand how slurry flows behave under different flow conditions, how erosion from different sand particle concentrations are modelled and which models that are available ANSYS Fluent for these calculations. An important part of the study was to find available experimental results regarding erosion rates in literature, which could be replicated into CFD as validation of the erosion models. The Lagrangian Discrete Phase Model (DPM) approach was used to validate the DNV erosion model against an experimental case with low particle concentration. A Slurry flow case simulation with the Eulerian model with a Dense Discrete Phase Model (DDPM) was set up on the same case in order to see if the model could capture the abrasive wear from the particles. All results from the DPM and DDPM simulations were written to file, plotted and compared with experimental results. Attempts were made in order to include the Discrete Element Method (DEM) collision model into the erosion simulations. It was found that the DNV impact based erosion model shows good agreement with the experimental result by capturing the location and magnitudes of erosion rate. When including the Eulerian DDPM on the same geometry, results did not change much on the low particle concentration case. Thus, abrasive wear became more dominant as the particle concentration increased which is because of the increase of the wall shear stress from the slurry flow. Since no suitable cases were found in literature regarding slurry erosion rates, an experimental case with higher particle concentrations should be performed so the models for slurry erosion can be validated

Modeling structure-function relationships for diffusive drug transport in inert porous geopolymer matrices

A unique structure-function relationship investigation of mechanically strong geopolymer drug delivery vehicles for sustained release of potent substances is presented. The effect of in-synthesis water content on geopolymer pore structure and diffusive drug transport is investigated. Scanning electron microscopy, N(2) gas adsorption, mercury intrusion porosimetry, compression strength test, drug permeation, and release experiments are performed. Effective diffusion coefficients are measured and compared with corresponding theoretical values as derived from pore size distribution and connectivity via pore-network modeling. By solely varying the in-synthesis water content, mesoporous and mechanically strong geopolymers with porosities of 8%-45% are obtained. Effective diffusion coefficients of the model drugs Saccharin and Zolpidem are observed to span two orders of magnitude (∼1.6-120 × 10(-8) cm(2) /s), comparing very well to theoretical estimations. The ability to predict drug permeation and release from geopolymers, and materials alike, allows future formulations to be tailored on a structural and chemical level for specific applications such as controlled drug delivery of highly potent substances

Few Open Access Journals Are Compliant with Plan S

Much of the debate on Plan S seems to concentrate on how to make toll-access journals open access, taking for granted that existing open access journals are Plan S-compliant. We suspected this was not so and set out to explore this using Directory of Open Access Journals (DOAJ) metadata. We conclude that a large majority of open access journals are not Plan S-compliant, and that it is small publishers in the humanities and social sciences (HSS) not charging article processing charges (APC) that will face the largest challenge with becoming compliant. Plan S needs to give special considerations to smaller publishers and/or non-APC based journals

Few Open Access Journals Are Compliant with Plan S

Much of the debate on Plan S seems to concentrate on how to make toll-access journals open access, taking for granted that existing open access journals are Plan S-compliant. We suspected this was not so and set out to explore this using Directory of Open Access Journals (DOAJ) metadata. We conclude that a large majority of open access journals are not Plan S-compliant, and that it is small publishers in the humanities and social sciences (HSS) not charging article processing charges (APC) that will face the largest challenge with becoming compliant. Plan S needs to give special considerations to smaller publishers and/or non-APC based journals

Notes on the ecology and physiology of the Antarctic oribatid mite Maudheimia wilsoni

The oribatid mite Maudheimia wilsoni Dalenius was found to be numerous on the underside of stones at Jutulsessen (72°S, 3?E) in Dronning Maud Land, Antarctica. Daily temperature fluctuations of the microhabitat from as high as 19°C and to as low as – 17°C were observed during the austral summer. Optimal activity of the mites occurred at 10°C. Even in January the mean supercooling point of adult mites was as low as -30.8±4.7°C. Haemolymph osmolality ranged from 500 to 800mOsmol and thermal hystersis freezing points from ?4.7 to ?6.1°C. Adult mites had a mean water content of 43.6% and a water loss rate of 0.12 ?gh?1 at 15°C and 10% relative humidity