Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

Rethinking Sanitation: Lessons and Innovation for Sustainability and Success in the New Millennium

human development, water, sanitation

An optimal factor analysis approach to improve the wavelet-based image resolution enhancement techniques

The existing wavelet-based image resolution enhancement techniques have many assumptions, such as limitation of the way to generate low-resolution images and the selection of wavelet functions, which limits their applications in different fields. This paper initially identifies the factors that effectively affect the performance of these techniques and quantitatively evaluates the impact of the existing assumptions. An approach called Optimal Factor Analysis employing the genetic algorithm is then introduced to increase the applicability and fidelity of the existing methods. Moreover, a new Figure of Merit is proposed to assist the selection of parameters and better measure the overall performance. The experimental results show that the proposed approach improves the performance of the selected image resolution enhancement methods and has potential to be extended to other methods

Introduction to Library Trends 55 (3) Winter 2007: Libraries in Times of War, Revolution and Social Change

published or submitted for publicatio

VTOL in ground effect flows for closely spaced jets

Results of a series of in ground effect twin jet tests are presented along with flow models for closely spaced jets to help predict pressure and upwash forces on simulated aircraft surfaces. The isolated twin jet tests revealed unstable fountains over a range of spacings and jet heights, regions of below ambient pressure on the ground, and negative pressure differential in the upwash flow field. A separate computer code was developed for vertically oriented, incompressible jets. This model more accurately reflects fountain behavior without fully formed wall jets, and adequately predicts ground isobars, upwash dynamic pressure decay, and fountain lift force variation with height above ground

Indexed keyed connection Patent

Standard coupling design for mass productio

Decuplet baryon magnetic moments in a QCD-based quark model beyond quenched approximation

We study the decuplet baryon magnetic moments in a QCD-based quark model beyond quenched approximation. Our approach for unquenching the theory is based on the heavy baryon perturbation theory in which the axial couplings for baryon - meson and the meson-meson-photon couplings from the chiral perturbation theory are used together with the QM moment couplings. It also involves the introduction of a form factor characterizing the structure of baryons considered as composite particles. Using the parameters obtained from fitting the octet baryon magnetic moments, we predict the decuplet baryon magnetic moments. The $\Omega^-$ magnetic moment is found to be in good agreement with experiment: $\mu_{\Omega^-}$ is predicted to be $-1.97 \mu_N$ compared to the experimental result of ($-$2.02 $\pm$ 0.05) $\mu_N$.Comment: 19 pages, 2 figure

Addressing Ethical Issues in Studying Men’s Traumatic Stress

Like many human experiences, traumatic stress is highly gendered. Over the past several decades, a sub-stantial number of empirical studies have explored ethical issues in traumatic stress research. However, these studies have typically reported female samples or failed to account for the influence of gender in their analyses of mixed-sex samples. By extension, ethical issues that are relevant to male participants in traumatic stress research are poorly understood. After briefly exploring why the vulnerabilities of male participants are under-explored in traumatic stress research, this article highlights many ethical issues that are important to address when men participate in traumatic stress research, concluding with some sugges-tions for how these might be taken up to advance the field