This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

The spatial dynamics of the optical emission from an array of 50 times 50 individual microcavity plasma devices is investigated. The array is operated in argon and argon-neon mixtures close to atmospheric pressure with an ac voltage. The optical emission is analysed with phase and space resolution. It has been found that the emission is not continuous over the entire ac period, but occurs once per half period. Each of the observed emission phases shows a self-pulsing of the discharge, with (...) several bursts of emission of fixed width and repetition rate. The number of emission bursts depends on applied voltage and frequency. Spatially resolved measurements prove that the emission bursts are formed by overlapping emission pulses from single discharge cavities. Intensity differences between positive and negative half-wave can be interpreted through spatially resolved measurements of single discharge cavities. (shrink)

PURPOSE:To report the localization of a gene causing drusen and macular degeneration in a previously undescribed North American family. METHODS:Genetic mapping studies were performed using linkage analysis in a single family with drusen and atrophic macular degeneration. RESULTS:The clinical manifestations in this family ranged from fine macular drusen in asymptomatic middle-aged individuals to atrophic macular lesions in two children and two elderly patients. We mapped the gene to chromosome 6q14 between markers D6S2258 and D6S1644. CONCLUSIONS:In a family with autosomal dominant (...) drusen and atrophic macular degeneration, the gene maps to a 3.2-cM region on chromosome 6q14. This locus appears to be distinct from, but adjacent to, the loci for cone-rod dystrophy 7 (CORD7) and North Carolina macular dystrophy (MCDR1). Future identification of the gene responsible for the disease in this family will provide a better understanding of macular degeneration. (shrink)

Pancreatitis is a complex, progressively destructive inflammatory disorder. Alcohol was long thought to be the primary causative agent, but genetic contributions have been of interest since the discovery that rare PRSS1, CFTR and SPINK1 variants were associated with pancreatitis risk. We now report two associations at genome-wide significance identified and replicated at PRSS1-PRSS2 and X-linked CLDN2 through a two-stage genome-wide study. The PRSS1 variant likely affects disease susceptibility by altering expression of the primary trypsinogen gene. The CLDN2 risk allele is (...) associated with atypical localization of claudin-2 in pancreatic acinar cells. The homozygous CLDN2 genotype confers the greatest risk, and its alleles interact with alcohol consumption to amplify risk. These results could partially explain the high frequency of alcohol-related pancreatitis in men. © 2012 Nature America, Inc. All rights reserved. (shrink)

“... it ain't likely to have a radius of exactly zero,” is the conclusion of H. G. Dehmelt(1) from his Nobel Prize (1989) winning observations on trapped electrons. There are small discrepancies between Dehmelt's observations and the theoretical predictions of quantum electrodynamics (QED), which assumes that the electron is a point particle. Here we present evidence in support of Dehmelt's contention that the electron has a structure. Essentially, we point out that the nonrelativistic limit of QED is at variance with (...) a fundamental principle underlying all of physics, viz. the second law of thermodynamics. (shrink)

This article is the lead piece in a special report that presents the results of a bioethical investigation into chimeric research, which involves the insertion of human cells into nonhuman animals and nonhuman animal embryos, including into their brains. Rapid scientific developments in this field may advance knowledge and could lead to new therapies for humans. They also reveal the conceptual, ethical, and procedural limitations of existing ethics guidance for human‐nonhuman chimeric research. Led by bioethics researchers working closely with an (...) interdisciplinary work group, the investigation focused on generating conceptual clarity and identifying improvements to governance approaches, with the goal of helping scholars, funders, scientists, institutional leaders, and oversight bodies (embryonic stem cell research oversight [ESCRO] committees and institutional animal care and use committees [IACUCs]) deliver principled and trustworthy oversight of this area of science. The article, which focuses on human‐nonhuman animal chimeric research that is stem cell based, identifies key ethical issues in and offers ten recommendations regarding the ethics and oversight of this research. Turning from bioethics’ previous focus on human‐centered questions about the ethics of “humanization” and this research's potential impact on concepts like human dignity, this article emphasizes the importance of nonhuman animal welfare concerns in chimeric research and argues for less‐siloed governance and oversight and more‐comprehensive public communication. (shrink)

Famous for their enigmatic ambiguity, the fragmentary texts of the Presocratic philosopher Heraclitus have puzzled and fascinated readers for over two millennia ...

This paper explores possible connections between gender and the willingness to engage in unethical business behavior. Two approaches to gender and ethics are presented: the structural approach and the socialization approach. Data from a sample of 213 business school students reveal that men are more than two times as likely as women to engage in actions regarded as unethical but it is also important to note that relatively few would engage in any of these actions with the exception of buying (...) stock with inside information. Fifty percent of the males were willing to buy stock with insider information. Overall, the results support the gender socialization approach. (shrink)

A globe-spanning investigation into the Transhumanist movement, considering the tech billionaires, scientific luminaries, and DIY body-hackers attempting to prolong, improve, and ultimately transcend the limits of human life.

The literature contains a disconnect between accounts of how humans learn lexical semantic representations for words. Theories generally propose that lexical semantics are learned either through perceptual experience or through exposure to regularities in language. We propose here a model to integrate these two information sources. Specifically, the model uses the global structure of memory to exploit the redundancy between language and perception in order to generate inferred perceptual representations for words with which the model has no perceptual experience. We (...) test the model on a variety of different datasets from grounded cognition experiments and demonstrate that this diverse set of results can be explained as perceptual simulation (cf. Barsalou, Simmons, Barbey, & Wilson, 2003) within a global memory model. (shrink)

The collection of very large text sources has revolutionized the study of natural language, leading to the development of several models of language learning and distributional semantics that extract sophisticated semantic representations of words based on the statistical redundancies contained within natural language. The models treat knowledge as an interaction of processing mechanisms and the structure of language experience. But language experience is often treated agnostically. We report a distributional semantic analysis that shows written language in fiction books varies appreciably (...) between books from the different genres, books from the same genre, and even books written by the same author. Given that current theories assume that word knowledge reflects an interaction between processing mechanisms and the language environment, the analysis shows the need for the field to engage in a more deliberate consideration and curation of the corpora used in computational studies of natural language processing. (shrink)

Recurrent complex visual hallucinations (RCVH) represent a form of psychosis. It may be useful to compare RCVH to another form of psychosis, catatonia. Both include a long list of medical illnesses and have been examined using several different hypotheses. Catatonia has a variety of hypotheses, including neurocircuitry, neurochemistry, and an integrated neuropsychiatric hypothesis. This hypothesis for catatonia supports Collerton et al.'s Perception and Attention Deficit model (PAD) for RCVH.

Peirce’s doctrine of God has scarcely been studied at all. This is surprising because his own naturally religious temperament, his desire for philosophical completeness and the influence of Kant, all led him to give an important place to theistic speculation in his philosophy. It is true that few parts of his philosophy reveal more than the fragmentary and unfinished nature of his thinking. This however does not take away from its importance both for the interpretation of his philosophy and for (...) the evaluation of its contribution. In this paper I want to examine his doctrine of God mainly in order to discover and outline what views he held in the matter. Such examination is an essential preliminary to any consideration of the value of his theistic thinking. Moreover, an objective exposition is already the best beginning of evaluation. However it is impossible to undertake this kind of examination without a careful search into various corners of his writings and a meticulous and slightly laboured presentation of one’s findings. But I think that the patience involved in such research has a rich reward. (shrink)

Distributional models of semantics learn word meanings from contextual co‐occurrence patterns across a large sample of natural language. Early models, such as LSA and HAL (Landauer & Dumais, 1997; Lund & Burgess, 1996), counted co‐occurrence events; later models, such as BEAGLE (Jones & Mewhort, 2007), replaced counting co‐occurrences with vector accumulation. All of these models learned from positive information only: Words that occur together within a context become related to each other. A recent class of distributional models, referred to as (...) neural embedding models, are based on a prediction process embedded in the functioning of a neural network: Such models predict words that should surround a target word in a given context (e.g., word2vec; Mikolov, Sutskever, Chen, Corrado, & Dean, 2013). An error signal derived from the prediction is used to update each word's representation via backpropagation. However, another key difference in predictive models is their use of negative information in addition to positive information to develop a semantic representation. The models use negative examples to predict words that should not surround a word in a given context. As before, an error signal derived from the prediction prompts an update of the word's representation, a procedure referred to as negative sampling. Standard uses of word2vec recommend a greater or equal ratio of negative to positive sampling. The use of negative information in developing a representation of semantic information is often thought to be intimately associated with word2vec's prediction process. We assess the role of negative information in developing a semantic representation and show that its power does not reflect the use of a prediction mechanism. Finally, we show how negative information can be efficiently integrated into classic count‐based semantic models using parameter‐free analytical transformations. (shrink)

When Dr. van Fleteren writes of the articles I criticized as dating from some twenty years ago, the unwary reader might infer that my criticism of those articles was, for its part, relatively recent. The fact is, however, that when the two connected articles I eventually criticized appeared in the volumes of Augustinian Studies, I wrote this reply while Fr. Robert Russell, of happy memory, was still at the helm, and was promised publication in the near future. Meanwhile, however, Fr. (...) Russell had the discourtesy to move on to a more intimate acquaintance with Augustine than any of us on this confused planet can boast of, and someone sowed cockle into field he had tended: in unaccountable fashion my article seems to have disappeared. Only a recent letter of inquiry on my part, and Fr. Allan Fitzgerald’s understanding reply, resulted in this renewal of dialogue between Dr. van Fleteren and me. Let me assure both Dr. van Fleteren and Fr. Fitzgerald that I am grateful for giving it exactly that form, a courteous dialogue. (shrink)

John Paul II’s encyclical Veritatis Splendor lists several objections to the theological concept of fundamental option. This article summarizes that concept, primarily as presented by Josef Fuchs. It then locates the concept, as Fuchs did, in the overarching theological anthropology of Karl Rahner, which is discussed at length. The objections of the encyclical are then engaged. In some cases, it is shown, the encyclical misunderstands fundamental option. In other cases, its rejection of the idea seems to entail rejection also of (...) traditional Catholic doctrines. All this leads to concluding reflections in which fundamental option is evaluated in terms of its cogency, adequacy, usefulness, and necessity for a contemporary Christian anthropology. (shrink)

Can we coherently conceive of an agent whose practical rationality is limited to merely instrumental reasoning? I argue that we cannot. Existing arguments to this effect have focused on what is required in order to have reasons to take means to our ends-or on what is required in order to be bound by the so-called ‘instrumental principle’. By contrast, I argue that consideration of the special kind of concept-use characteristic of instrumental reasoning reveals that a merely instrumentally rational agent would (...) not be so much as able to identify means to ends in the first place. I then elucidate this line of thought by testing it against three different conceptions of merely instrumentally rational agency found in the literature. I conclude by highlighting a risk associated with remaining agnostic concerning the possibility of merely instrumentally rational agents: namely, that we arrive at a false conception of our own capacity to identify means to ends as somehow isolated from our conceptions of the good. (shrink)

Have you lost a loved one? The loss can be inestimable, the grief excruciating. What helped you? Did someone say something comforting? Did someone offer a consolation, which you resented? Have you ever tried to comfort someone with a terminal illness or one who has lost a loved one? Knowing how to help or what to say that is not trite, insincere, or superficial can be difficult. The point of view of a grieving person is quite different from that of (...) those who wish to offer comfort. In a multicultural society such as ours, anticipating the beliefs of the grieving person can be even more difficult. This book explores the perspective of a grieving person. It considers the merits and potential harm of alternative comfort strategies. As a philosophical analysis of grief, it emphasizes an understanding of the beliefs that underlie grief and the usefulness or dangers of emotions. Because grief is so complex and sensitive, a narrow approach runs the risk of alienating the grieving person. The ideas in this book are expressed in a dialogue among three characters. Their discussion is broad and fundamental. Starting from the familiar consolation, “She’s no longer suffering” and the grieving person’s resentment toward the expression, the three friends articulate the value of life and the evils of death. Their discussion enriches their understanding of grief. Many consolations offered to mourners are poor arguments. Even the better ones do their work best in the context of a greater understanding of grief. (shrink)

This paper critically explores the way in which ‘trafficking’ has been framed as a problem involving organized criminals and ‘sex slaves’, noting that this approach obscures both the relationship between migration policy and ‘trafficking’, and that between prostitution policy and forced labour in the sex sector. Focusing on the UK, it argues that far from representing a step forward in terms of securing rights and protections for those who are subject to exploitative employment relations and poor working conditions in the (...) sex trade, the current policy emphasis on sex slaves and ‘victims of trafficking’ limits the state's obligations towards them. (shrink)

Distributional models of lexical semantics are capable of acquiring sophisticated representations of word meanings. The main theoretical insight provided by these models is that they demonstrate the systematic connection between the knowledge that people acquire and the experience that they have with the natural language environment. However, linguistic experience is inherently variable and differs radically across people due to demographic and cultural variables. Recently, distributional models have been used to examine how word meanings vary across languages and it was found (...) that there is considerable variability in the meanings of words across languages for most semantic categories. The goal of this article is to examine how variable word meanings are across individual language users within a single language. This was accomplished by assembling 500 individual user corpora attained from the online forum Reddit. Each user corpus ranged between 3.8 and 32.3 million words each, and a count‐based distributional framework was used to extract word meanings for each user. These representations were then used to estimate the semantic alignment of word meanings across individual language users. It was found that there are significant levels of relativity in word meanings across individuals, and these differences are partially explained by other psycholinguistic factors, such as concreteness, semantic diversity, and social aspects of language usage. These results point to word meanings being fundamentally relative and contextually fluid, with this relativeness being related to the individualized nature of linguistic experience. (shrink)

Recent developments of three-dimensional printing of biomaterials in medicine have been portrayed as demonstrating the potential to transform some medical treatments, including providing new responses to organ damage or organ failure. However, beyond the hype and before 3D bioprinted organs are ready to be transplanted into humans, several important ethical concerns and regulatory questions need to be addressed. This article starts by raising general ethical concerns associated with the use of bioprinting in medicine, then it focuses on more particular ethical (...) issues related to experimental testing on humans, and the lack of current international regulatory directives to guide these experiments. Accordingly, this article considers whether there is a limit as to what should be bioprinted in medicine; examines key risks of significant harm associated with testing 3D bioprinting for humans; investigates the clinical trial paradigm used to test 3D bioprinting; analyses ethical questions of irreversibility, loss of treatment opportunity and replicability; explores the current lack of a specific framework for the regulation and testing of 3D bioprinting treatments. (shrink)