Fraud and the Evolution of Forensic Accounting Education

Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the increasing demand for forensic accountants. As the demand continues to increase, however, education offerings will be needed

The Doctrine of Justification

This paper seeks to define and describe the doctrine of justification, and to track the historical origin of the doctrine’s present evangelical understanding. The present-day evangelical understanding of the doctrine of justification is quite complex—integrating many scriptural topics such as righteousness, imputation, faith, grace, forgiveness, works and the Law—an understanding which originated with and developed since Luther’s departure from the traditional Roman Catholic view of justification. The paper analyzes Wayne Grudem’s theory of justification as he developed it in his Systematic Theology: An Introduction to Biblical Doctrine

Paper Friends: Honoring God in What You Read

Choosing literature to read and developing a relationship with it is similar to meeting people and choosing who will be our friends. Valerie Pors has created a clever parallel between evaluating literature and building friendships

Quantum Emitters near Layered Plasmonic Nanostructures: Decay Rate Contributions

We introduce a numerical framework for calculating decay rate contributions when excited two-level quantum emitters are located near layered plasmonic nanostructures, particularly emphasizing the case of plasmonic nanostructures atop metal substrates where three decay channels exist: free space radiation, Ohmic losses, and excitation of surface plasmon polaritons (SPPs). The calculation of decay rate contributions is based on Huygen's equivalence principle together with a near-field to far-field transformation of the local electric field, thereby allowing us to discern the part of the electromagnetic field associated with free propagating waves rather than SPPs. The methodology is applied to the case of an emitter inside and near a gap-plasmon resonator, emphasizing strong position and orientation dependencies of the total decay rate, contributions of different decay channels, radiation patterns, and directivity of SPP excitation

Gradient metasurfaces: a review of fundamentals and applications

In the wake of intense research on metamaterials the two-dimensional analogue, known as metasurfaces, has attracted progressively increasing attention in recent years due to the ease of fabrication and smaller insertion losses, while enabling an unprecedented control over spatial distributions of transmitted and reflected optical fields. Metasurfaces represent optically thin planar arrays of resonant subwavelength elements that can be arranged in a strictly or quasi periodic fashion, or even in an aperiodic manner, depending on targeted optical wavefronts to be molded with their help. This paper reviews a broad subclass of metasurfaces, viz. gradient metasurfaces, which are devised to exhibit spatially varying optical responses resulting in spatially varying amplitudes, phases and polarizations of scattered fields. Starting with introducing the concept of gradient metasurfaces, we present classification of different metasurfaces from the viewpoint of their responses, differentiating electrical-dipole, geometric, reflective and Huygens' metasurfaces. The fundamental building blocks essential for the realization of metasurfaces are then discussed in order to elucidate the underlying physics of various physical realizations of both plasmonic and purely dielectric metasurfaces. We then overview the main applications of gradient metasurfaces, including waveplates, flat lenses, spiral phase plates, broadband absorbers, color printing, holograms, polarimeters and surface wave couplers. The review is terminated with a short section on recently developed nonlinear metasurfaces, followed by the outlook presenting our view on possible future developments and perspectives for future applications.Comment: Accepted for publication in Reports on Progress in Physic

Verbesserung der Wundheilung durch wassergefiltertes Infrarot A (wIRA) bei Patienten mit chronischen venösen Unterschenkel-Ulzera einschließlich infrarot-thermographischer Beurteilung

Background: Water-filtered infrared-A (wIRA) is a special form of heat radiation with a high tissue-penetration and with a low thermal burden to the surface of the skin. wIRA is able to improve essential and energetically meaningful factors of wound healing by thermal and non-thermal effects. Aim of the study: prospective study (primarily planned randomised, controlled, blinded, de facto with one exception only one cohort possible) using wIRA in the treatment of patients with recalcitrant chronic venous stasis ulcers of the lower legs with thermographic follow-up. Methods: 10 patients (5 males, 5 females, median age 62 years) with 11 recalcitrant chronic venous stasis ulcers of the lower legs were treated with water-filtered infrared-A and visible light irradiation (wIRA(+VIS), Hydrosun® radiator type 501, 10 mm water cuvette, water-filtered spectrum 550–1400 nm) or visible light irradiation (VIS; only possible in one patient). The uncovered wounds of the patients were irradiated two to five times per week for 30 minutes at a standard distance of 25 cm (approximately 140 mW/cm2 wIRA and approximately 45 mW/cm2 VIS). Treatment continued for a period of up to 2 months (typically until closure or nearly closure of the ulcer). The main variable of interest was “percent change of ulcer size over time” including complete wound closure. Additional variables of interest were thermographic image analysis, patient’s feeling of pain in the wound, amount of pain medication, assessment of the effect of the irradiation (by patient and by clinical investigator), assessment of feeling of the wound area (by patient), assessment of wound healing (by clinical investigator) and assessment of the cosmetic state (by patient and by clinical investigator). For these assessments visual analogue scales (VAS) were used. Results: The study showed a complete or nearly complete healing of lower leg ulcers in 7 patients and a clear reduction of ulcer size in another 2 of 10 patients, a clear reduction of pain and pain medication consumption (e.g. from 15 to 0 pain tablets per day), and a normalization of the thermographic image (before the beginning of the therapy typically hyperthermic rim of the ulcer with relative hypothermic ulcer base, up to 4.5°C temperature difference). In one patient the therapy of an ulcer of one leg was performed with the fully active radiator (wIRA(+VIS)), while the therapy of an ulcer of the other leg was made with a control group radiator (only VIS without wIRA), showing a clear difference in favour of the wIRA treatment. All mentioned VAS ratings improved remarkably during the period of irradiation treatment, representing an increased quality of life. Failures of complete or nearly complete wound healing were seen only in patients with arterial insufficiency, in smokers or in patients who did not have venous compression garment therapy. Discussion and conclusions: wIRA can alleviate pain considerably (with an impressive decrease of the consumption of analgesics) and accelerate wound healing or improve a stagnating wound healing process and diminish an elevated wound exudation and inflammation both in acute and in chronic wounds (in this study shown in chronic venous stasis ulcers of the lower legs) and in problem wounds including infected wounds. In chronic recalcitrant wounds complete healing is achieved, which was not reached before. Other studies have shown that even without a disturbance of wound healing an acute wound healing process can be improved (e.g. reduced pain) by wIRA. wIRA is a contact-free, easily used and pleasantly felt procedure without consumption of material with a good penetration effect, which is similar to solar heat radiation on the surface of the earth in moderate climatic zones. Wound healing and infection defence (e.g. granulocyte function including antibacterial oxygen radical formation of the granulocytes) are critically dependent on a sufficient energy supply (and on sufficient oxygen). The good clinical effect of wIRA on wounds and also on problem wounds and wound infections can be explained by the improvement of both the energy supply and the oxygen supply (e.g. for the granulocyte function). wIRA causes as a thermal effect in the tissue an improvement in three decisive factors: tissue oxygen partial pressure, tissue temperature and tissue blood flow. Besides this non-thermal effects of infrared-A by direct stimulation of cells and cellular structures with reactions of the cells have also been described. It is concluded that wIRA can be used to improve wound healing, to reduce pain, exudation, and inflammation and to increase quality of life.Hintergrund: Wassergefiltertes Infrarot A (wIRA) ist eine spezielle Form der Wärmestrahlung mit hoher Gewebepenetration bei geringer thermischer Oberflächenbelastung. wIRA vermag über thermische und nicht-thermische Effekte wesentliche und energetisch bedeutsame Faktoren der Wundheilung zu verbessern. Ziel der Studie: prospektive Studie (primär randomisiert, kontrolliert, verblindet geplant, de facto mit einer Ausnahme nur eine Kohorte möglich) mit wassergefiltertem Infrarot A (wIRA) in der Therapie von Patienten mit therapierefraktären chronischen venösen Unterschenkel-Ulzera mit thermographischer Verlaufskontrolle. Methoden: 10 Patienten (5 Männer, 5 Frauen, Median des Alters 62 Jahre) mit 11 therapierefraktären chronischen venösen Unterschenkel-Ulzera wurden mit wassergefiltertem Infrarot A und sichtbarem Licht (wIRA(+VIS), Hydrosun®-Strahler Typ 501, 10 mm Wasserküvette, wassergefiltertes Spektrum 550–1400 nm) oder mit sichtbarem Licht (VIS; nur bei einem Patienten möglich) bestrahlt. Die unbedeckten Wunden der Patienten wurden zwei- bis fünfmal pro Woche über bis zu 2 Monate (typischerweise bis zum Wundschluss oder Fast-Wundschluss des Ulkus) für jeweils 30 Minuten mit einem Standardabstand von 25 cm bestrahlt (ungefähr 140 mW/cm2 wIRA und ungefähr 45 mW/cm2 VIS). Hauptzielvariable war die „prozentuale Änderung der Ulkusgröße über die Zeit“ einschließlich des kompletten Wundschlusses. Zusätzliche Zielvariablen waren thermographische Bildanalyse, Schmerzempfinden des Patienten in der Wunde, Schmerzmittelverbrauch, Einschätzung des Effekts der Bestrahlung (durch Patient und durch klinischen Untersucher), Einschätzung des Patienten des Gefühls im Wundbereich, Einschätzung der Wundheilung durch den klinischen Untersucher sowie Einschätzung des kosmetischen Zustandes (durch Patienten und durch klinischen Untersucher). Für diese Erhebungen wurden visuelle Analogskalen (VAS) verwendet. Ergebnisse: Die Studie ergab eine vollständige oder fast vollständige Abheilung der Unterschenkel-Ulzera bei 7 Patienten sowie eine deutliche Ulkusverkleinerung bei 2 weiteren der 10 Patienten, eine bemerkenswerte Minderung der Schmerzen und des Schmerzmittelverbrauchs (von z.B. 15 auf 0 Schmerztabletten täglich) und eine Normalisierung des thermographischen Bildes (vor Therapiebeginn typischerweise hyperthermer Ulkusrandwall mit relativ hypothermem Ulkusgrund, bis zu 4,5°C Temperaturdifferenz). Bei einem Patienten wurde ein Ulkus an einem Bein mit dem Vollwirkstrahler (wIRA(+VIS)) therapiert, während ein Ulkus am anderen Bein mit einem Kontrollgruppenstrahler (nur VIS, ohne wIRA) behandelt wurde, was einen deutlichen Unterschied zugunsten der wIRA-Therapie zeigte. Alle aufgeführten VAS-Einschätzungen verbesserten sich während der Bestrahlungstherapie-Periode sehr stark, was einer verbesserten Lebensqualität entsprach. Ein kompletter oder fast kompletter Wundschluss wurde nur bei Patienten mit peripherer arterieller Verschlusskrankheit, Rauchern oder Patienten mit fehlender venöser Kompressionstherapie nicht erreicht. Diskussion und Schlussfolgerungen: wIRA kann sowohl bei akuten Wunden als auch bei chronischen Wunden (in dieser Studie für chronische venöse Unterschenkelulzera gezeigt) und Problemwunden einschließlich infizierter Wunden Schmerzen deutlich mindern (mit eindrucksvoller Abnahme des Schmerzmittelverbrauchs) und die Wundheilung beschleunigen oder einen stagnierenden Wundheilungsprozess verbessern sowie eine erhöhte Wundsekretion und Entzündung mindern. Bei chronischen therapierefraktären Wunden werden vollständige Abheilungen erreicht, die zuvor nicht erreicht wurden. Andere Studien haben sogar ohne Wundheilungsstörung eine Verbesserung (z.B. Schmerzreduktion) der akuten Wundheilung durch wIRA gezeigt. wIRA ist ein kontaktfreies, verbrauchsmaterialfreies, leicht anzuwendendes, als angenehm empfundenes Verfahren mit guter Tiefenwirkung, das der Sonnenwärmestrahlung auf der Erdoberfläche in gemäßigten Klimazonen nachempfunden ist. Wundheilung und Infektionsabwehr (z.B. Granulozytenfunktion einschließlich antibakterieller Sauerstoffradikalbildung der Granulozyten) hängen ganz entscheidend von einer ausreichenden Energieversorgung (und von ausreichend Sauerstoff) ab. Die gute klinische Wirkung von wIRA auf Wunden und auch auf Problemwunden und Wundinfektionen lässt sich über die Verbesserung sowohl der Energiebereitstellung als auch der Sauerstoffversorgung (z.B. für die Granulozytenfunktion) erklären. wIRA bewirkt als thermischen Effekt im Gewebe eine Verbesserung von drei entscheidenden Faktoren: Sauerstoffpartialdruck im Gewebe, Gewebetemperatur und Gewebedurchblutung. Daneben wurden auch nicht-thermische Effekte von Infrarot A durch direkte Reizsetzung auf Zellen und zelluläre Strukturen mit Reaktionen der Zellen beschrieben. Es wird geschlossen, dass wIRA verwendet werden kann, um Wundheilung zu verbessern, Schmerzen, Sekretion und Entzündung zu reduzieren und die Lebensqualität zu steigern

Plasmonic metagratings for simultaneous determination of Stokes parameters

Measuring light's state of polarization is an inherently difficult problem, since the phase information between orthogonal polarization states is typically lost in the detection process. In this work, we bring to the fore the equivalence between normalized Stokes parameters and diffraction contrasts in appropriately designed phase-gradient birefringent metasurfaces and introduce a concept of all-polarization birefringent metagratings. The metagrating, which consists of three interweaved metasurfaces, allows one to easily analyze an arbitrary state of light polarization by conducting simultaneous (i.e., parallel) measurements of the correspondent diffraction intensities that reveal immediately the Stokes parameters of the polarization state under examination. Based on plasmonic metasurfaces operating in reflection at the wavelength of 800 nm, we design and realize phase-gradient birefringent metasurfaces and the correspondent metagrating, while experimental characterization of the fabricated components convincingly demonstrates the expected functionalities. We foresee the use of the metagrating in compact polarimetric setups at any frequency regime of interest