Understanding the Implications of a Global Village

Whether the world is shrinking, expanding, or remaining the same metaphorical size, it is clear that how we communicate across physical and cultural boundaries is changing at an accelerated rate. With these changes comes a responsibility, as humans, to consider the implications of our shifting realities. Without an objective and inclusive analysis of these issues, we will be unprepared for the rollercoaster of cultural mayhem that could inevitably ensue. If we are in fact becoming a global village, we will be able to reach some sort of consensus as a global village about how these issues should be addressed in order to benefit all members of our village equally

About the barotropic compressible quantum Navier-Stokes equations

In this paper we consider the barotropic compressible quantum Navier-Stokes equations with a linear density dependent viscosity and its limit when the scaled Planck constant vanish. Following recent works on degenerate compressible Navier-Stokes equations, we prove the global existence of weak solutions by the use of a singular pressure close to vacuum. With such singular pressure, we can use the standard definition of global weak solutions which also allows to justify the limit when the scaled Planck constant denoted by $\epsilon$ tends to 0

Continuity argument revisited: geometry of root clustering via symmetric products

We study the spaces of polynomials stratified into the sets of polynomial with fixed number of roots inside certain semialgebraic region $\Omega$, on its border, and at the complement to its closure. Presented approach is a generalisation, unification and development of several classical approaches to stability problems in control theory: root clustering ($D$-stability) developed by R.E. Kalman, B.R. Barmish, S. Gutman et al., $D$-decomposition(Yu.I. Neimark, B.T. Polyak, E.N. Gryazina) and universal parameter space method(A. Fam, J. Meditch, J.Ackermann). Our approach is based on the interpretation of correspondence between roots and coefficients of a polynomial as a symmetric product morphism. We describe the topology of strata up to homotopy equivalence and, for many important cases, up to homeomorphism. Adjacencies between strata are also described. Moreover, we provide an explanation for the special position of classical stability problems: Hurwitz stability, Schur stability, hyperbolicity.Comment: 45 pages, 4 figure

Enterprise Risk Management In The Oil And Gas Industry: An Analysis Of Selected Fortune 500 Oil And Gas Companies Reaction In 2009 And 2010

In 2009, four of the top ten Fortune 500 companies were classified within the oil and gas industry. Organizations of this size typically have an advanced Enterprise Risk Management system in place to mitigate risk and to achieve their corporations\u27 objectives. The companies and the article utilize the Enterprise Risk Management Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) as a guide to organize their risk management and reporting. The authors used the framework to analyze reporting years 2009 and 2010 for Fortune 500 oil and gas companies. After gathering and examining information from 2009 and 2010 annual reports, 10-K filings, and proxy statements, the article examines how the selected companies are implementing requirements identified in the previously mentioned publications. Each section examines the companies Enterprise Risk Management system, risk appetite, and any other notable information regarding risk management. One observation was the existence or non-existence of a Chief Risk Officer or other Senior Level Manager in charge of risk management. Other observations included identified risks, such as changes in economic, regulatory, and political environments in the different countries where the corporations do business. Still others identify risks, such as increases in certain costs that exceed natural inflation, volatility and instability of market conditions. Fortune 500 oil and gas companies included in this analysis are ExxonMobil, Chevron, ConocoPhillips, Baker Hughes, Valero Energy, and Frontier Oil Corporation. An analysis revealed a sophisticated understanding and reporting of many types of risks, including those associated with increasing production capacity. Specific risks identified by companies included start-up timing, operational outages, weather events, regulatory changes, geo-political and cyber security risks, among others. Mitigation efforts included portfolio management and financial strength. There is evidence that companies in later reports (2013) are more comprehensive in their risk management and reports as evidenced by their 10-K and Proxy Statements (Marathon Oil Corporation, 2013)

Canadian Consumer Concerns About Food Safety Issues and Confidence in Food Products: Comparison of Beef and Pork

In examining consumers’ willingness to pay (WTP) for food attributes, one approach is to use economic experiments, sometimes associated with consumers sensory testing. In this particular research project different types of pork chops are examined to identify consumer WTP for pork chop credence attributes such as traditionally raised, Canadian Pork labelled or identified as coming from a farm with on farm food safety accreditation (CQA). However, the results of the research are only useful for the national industry if the participants’ values can be extrapolated to the Canadian population. The participants in the research completed a survey that was similar in many respects to a national on-line survey completed in Canada two months earlier. Comparing the responses from the pork study to the national on line survey can help identify how different the respondents are. The pork study participants self studied to be part of a consumers panel for the Alberta Food Product Testing Centre in Edmonton. Respondents in both groups have less confidence in pork relative to other food products. Respondents in the pork survey were mostly concerned about antibiotics in meat while national survey respondents were mostly concerned about animals genetically modified for meat, egg or dairy production. In terms of human health issues, pork survey respondents were mostly concerned about while national survey respondents were more concerned about unhealthy eating. Respondents in the pork survey had lower risk perception scores for pork and were more willing to accept the risks of eating pork than the national panel assessed either beef or chicken.Food Consumption/Nutrition/Food Safety, Food Security and Poverty,

When Management Override Negates Common Sense

Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were made to him or on his behalf. Valices lack of good judgment allowed this to happen. The human factors allowing this breach were professional character, business culture and environment, the ability to recognize there is an issue and the quality of the decision-making process as outlined by the Independence Education Program

An Examination Of Accounting Majors\u27 Ethical Decisions Before And After An Ethics Course Requirement

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to indicate (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision