Our School’s Campaign for Distinction in Forensic Accounting

Leslie B. Fletcher, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Leslee N. Higgins, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. J. Lowell Mooney, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Thomas A. Buckhoff, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458

A connectome and analysis of the adult Drosophila central brain.

The neural circuits responsible for animal behavior remain largely unknown. We summarize new methods and present the circuitry of a large fraction of the brain of the fruit fly Drosophila melanogaster. Improved methods include new procedures to prepare, image, align, segment, find synapses in, and proofread such large data sets. We define cell types, refine computational compartments, and provide an exhaustive atlas of cell examples and types, many of them novel. We provide detailed circuits consisting of neurons and their chemical synapses for most of the central brain. We make the data public and simplify access, reducing the effort needed to answer circuit questions, and provide procedures linking the neurons defined by our analysis with genetic reagents. Biologically, we examine distributions of connection strengths, neural motifs on different scales, electrical consequences of compartmentalization, and evidence that maximizing packing density is an important criterion in the evolution of the fly's brain

Exercise therapy in Type 2 diabetes

Structured exercise is considered an important cornerstone to achieve good glycemic control and improve cardiovascular risk profile in Type 2 diabetes. Current clinical guidelines acknowledge the therapeutic strength of exercise intervention. This paper reviews the wide pathophysiological problems associated with Type 2 diabetes and discusses the benefits of exercise therapy on phenotype characteristics, glycemic control and cardiovascular risk profile in Type 2 diabetes patients. Based on the currently available literature, it is concluded that Type 2 diabetes patients should be stimulated to participate in specifically designed exercise intervention programs. More attention should be paid to cardiovascular and musculoskeletal deconditioning as well as motivational factors to improve long-term treatment adherence and clinical efficacy. More clinical research is warranted to establish the efficacy of exercise intervention in a more differentiated approach for Type 2 diabetes subpopulations within different stages of the disease and various levels of co-morbidity

The Relationship between Cash Flow and Firm Risk during Differing Economic Conditions

This conference proceeding was published in Proceedings of the Southeast Region of the American Accounting Association Annual Meeting

Software Revenue Recognition

The American Institute of Certified Public Accountants has issued SOP 91-1, a standard which delineates acceptable practice in the recognition of revenue obtained from computer software. SOP 91-1 states that revenue can be recognized only after the delivery of the software to a customer. Moreover, it holds that recognition can begin only if two basic criteria are met. The first is that the customer must have accepted the software product after its delivery. The second is that the collectibility of the amount due to the software developer is taken into account when revenue is recognized. As such, SOP 91-1 is consistent with the general rules covering the accounting of product sales. Under SOP 91-1, customer acceptance can be determined in several ways. This could be after testing of the software or after any modifications are cleared. SOP 91-1 also clarifies other revenue recognition rules in relation to contractual differences in various software agreements

Property, Plant, and Equipment, Intangible Assets, Current Liabilities, Revenue Recognition, Income Tax, Pensions and Postretirement Benefits, Leases, and Accounting Changes and Error Corrections

Georgia Southern University faculty member J. Lowell Mooney authored eight chapters in The Encyclopedia of Journal Entries

\u3cem\u3eAccounting Information Systems\u3c/em\u3e Test Bank

Georgia Southern University faculty member J. Lowell Mooney authored Test Bank to accompany Accounting Information Systems by Boockholdt

\u3cem\u3eFundamental Managerial Accounting Concepts\u3c/em\u3e Test Bank

Georgia Southern University faculty member J. Lowell Mooney authored Test Bank to accompany Fundamental Managerial Accounting Concepts by Edmonds, Edmonds, and Tsay