CEO Demographics and Accounting Fraud: Who is More Likely to Rationalize Illegal Acts?

This article proposes that key CEO demographic factors reflect alternative modes of rationalizing the choice to engage in and/or facilitate accounting fraud. Specifically the authors theorize that younger, less functionally experienced CEOs and CEOs without business degrees will be more likely to rationalize accounting fraud as an acceptable decision. Based on a sample of 312 fraud-committing and control firms, the study finds support for the authors’ predictions. It also finds that CEO stock options (a form of executive equity incentive) also predict fraud, and that this relationship is not moderated by CEO demographics. The study thus extends upper echelon theory by demonstrating how key demographic variables influence CEO decisions to rationalize accounting fraud

Changes in Treatment Content of Services During Trauma-informed Integrated Services for Women with Co-occurring Disorders

The experience of trauma is highly prevalent in the lives of women with mental health and substance abuse problems. We examined how an intervention targeted to provide trauma-informed integrated services in the treatment of co-occurring disorders has changed the content of services reported by clients. We found that the intervention led to an increased provision of integrated services as well as services addressing each content area: trauma, mental health and substance abuse. There was no increase in service quantity from the intervention. Incorporation of trauma-specific element in the treatment of mental health and substance abuse may have been successfully implemented at the service level thereby better serve women with complex behavioral health histories

First dose behavioral tolerance to phencyclidine on food-rewarded bar pressing behavior in the rat

The behavioral effects of single doses of phencyclidine (PCP) were examined in drug-naive adult male Holtzman rats trained to press a bar on a fixed ratio (4) schedule (FR 4 ), i.e., a reward of sugarsweetened milk was earned on every fourth bar press. Groups of rats (four to eight rats per group) received specific doses of PCP which were held constant for each group throughout the study. Dose-response curves for PCP given in doses of 1.0, 1.8, 2.4, and 3.2 mg/kg IP were first determined and then redetermined at weekly intervals. A drug-free interval of 7–8 days was maintained between injections given weekly over a period of 4 weeks. The final dose of PCP was administered after a 4-week drug-free period. Evidence was obtained for first dose behavioral tolerance as shown by the significantly shortened duration of suppression of bar pressing on subsequent injections. Although subsequent weekly effects of equal doses of PCP showed no significant differences, they all differed significantly from the first injection. The reduced response to PCP was shown to be due to learned behavioral tolerance as demonstrated when PCP (3.2 mg/kg IP) was given to drug-naive animals in their home cages and 1 week later given the second dose in the operant behavioral situation. Under these circumstances, the second dose of PCP showed a similarly protracted depression of FR 4 responding as other animals given the drug for the first time in the operant situation. Subsequent weekly injections in the operant situation produced similar behavioral tolerance.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46412/1/213_2004_Article_BF00426513.pd

NEUROPSYCHOPHARMACOLOGIC STUDIES OF MARIJUANA: SOME SYNTHETIC AND NATURAL THC DERIVATIVES IN ANIMALS AND MAN *

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/74859/1/j.1749-6632.1971.tb13996.x.pd

Effects of d -amphetamine, scopolamine, chlordiazepoxide and diphenylhydantoin on self-stimulation behavior and brain acetylcholine

The effects of d-amphetamine (0.25–8), scopolamine (0.25–8), chlordiazepoxide (2.5–40), and diphenylhydantoin (25–75), given i.p. or s.c. on a mg/kg basis, were studied on self-stimulation behavior in the male albino rat. The dose-effect relationships, the role of baseline rates of responding and their effects on brain acetylcholine (ACh) were determined in rats trained to self-stimulate for electrical reward in the lateral posterior hypothalamus. The effects of d -amphetamine were both dose and baseline-rate dependent. Low-moderate doses (0.5–2.0 mg/kg inclusive) facilitated self-stimulation and larger doses (2.0 to 8.0 mg/kg) depressed responding. Baseline rates before d -amphetamine administration were extremely important in the effect observed. Low rates of responding were facilitated and high rates were depressed by this agent. The effects of scopolamine in a wide range of dosage were less consistent. A small dose (0.5 mg/kg) facilitated only transiently self-stimulation and larger doses (1–8 mg/kg) tended to depress this behavior. Baseline rate effects were less important but high-rate responders were usually depressed by scopolamine.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46380/1/213_2004_Article_BF00414409.pd

Mental Health Service Use Among Adolescents Following Participation in a Randomized Clinical Trial for Depression

Major depressive disorder (MDD) is a common disorder among adolescents. The Treatment for Adolescents with Depression Study (TADS) was a randomized-controlled trial to examine the efficacy of fluoxetine and cognitive-behavioral therapy (CBT), separately and together, compared with placebo, in adolescents ages 12–17 years. The Survey of Outcomes Following Treatment for Adolescent Depression (SOFTAD) was designed as a naturalistic follow-up of participants in TADS. The aims of the current analyses are to describe mental health service use during the SOFTAD period

Effects of morphine and nalorphine upon tooth pulp thresholds of dogs in the alert and drowsy state

The alteration of tooth pulp thresholds of dogs with chronically implanted electrodes was determined in the awake and drowsy states after morphine and nalorphine. The elevation in tooth pulp threshold was significantly greater after morphine than during the alert or drowsy state of the animal. Nalorphine antagonized this effect of morphine.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46329/1/213_2004_Article_BF00441191.pd

Validation and uncertainty quantification of Fuego simulations of calorimeter heating in a wind-driven hydrocarbon pool fire.

The objective of this work is to perform an uncertainty quantification (UQ) and model validation analysis of simulations of tests in the cross-wind test facility (XTF) at Sandia National Laboratories. In these tests, a calorimeter was subjected to a fire and the thermal response was measured via thermocouples. The UQ and validation analysis pertains to the experimental and predicted thermal response of the calorimeter. The calculations were performed using Sierra/Fuego/Syrinx/Calore, an Advanced Simulation and Computing (ASC) code capable of predicting object thermal response to a fire environment. Based on the validation results at eight diversely representative TC locations on the calorimeter the predicted calorimeter temperatures effectively bound the experimental temperatures. This post-validates Sandia's first integrated use of fire modeling with thermal response modeling and associated uncertainty estimates in an abnormal-thermal QMU analysis