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The syndrome of infantile autism was identified in 1943 (although cases clearly were present earlier). Very quickly there began to be a debate about the nature of autism and the boundaries of the autism phenotype. In the 1970s multiple lines of evidence emerged to suggest that autism should be recognized as a disorder in its own right and this happened in 1980. Since that time there has been an explosion of research and the debate about the boundaries of the diagnostic concept has continued. It does appear that individuals on the autism spectrum present special issues and challenges in terms of their interactions with the legal system at all levels. In this chapter we summarize the state of scientific knowledge and highlight some important areas relevant to those who deal with individuals with autism in legal settings.
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An ongoing debate continues at universities surrounding whether or not to raise minimum grade standards. Because of an inherent risk that enrollments may decline as a result, it is important to examine whether minimum grade policies are associated with improved student performance. To address this issue, the current study examines the relationship between higher minimum grade requirements in introductory accounting and student grades. The new minimum grade requirement of “C†was established beginning with the fall 2015 semester for introductory accounting to strengthen the quality of the program for an AACSB application. The research design included modeling introductory accounting grades over a ten-year period to examine any effect of the increase in the minimum grade on students’ grades in the course. The multivariate regression equation considered variables previously found associated with introductory accounting grades (i.e., status as accounting major, grade point average, mathematics preparedness and previous experience taking the course). An additional dichotomous variable was introduced to capture the impact of students on the new program. All students were taught by the same professor, using the same textbook, teaching philosophy and examination format to enhance the comparison. Results suggest average grades in introductory accounting did not improve as expected.
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Defined benefit pension plans are a bedrock of the U.S. economy providing guaranteed payment streams at pre-established amounts. Results suggest public plans, sponsored by State and Local governments, and private plans, sponsored by public corporations, are unfunded. State plans were found to have the largest pension and unfunded pension liabilities. Examination of relationships between unfunded pension liabilities and fiscal or financial stability of sponsoring organizations suggests unfunded State pension plans are more likely to be sponsored by financially struggling sponsors measured by general obligation bond ratings. Local governments and Corporations with unfunded pension plans are less likely to be struggling financially. Fiscal distress of Local governments was measured by survival analysis. Corporation financial distress was quantified by a model designed to predict bankruptcy. Financially stable organizations failing to fund pension plans, in this case local governments and corporations, suggests a lack of social responsibility.
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It is likely that accountants will face pressure to act unethically during their careers. We offer 10 practical steps to help financial professionals prepare for and respond to the pressure to act unethically.
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According to a 2020 survey of 600 senior executives conducted by Harvard Business Review, 55% of organizations agreed that data analytics for decision making is extremely important and 92% asserted data analytics for decision making will be even more important in two years (bit.ly/3PBRENs). Organizations that strategically deploy tools across their finance and accounting functions have an opportunity to better structure manual processes into more stable, accurate, repeatable, and readily auditable procedures (see Gregory Kogan, Nathan Myers, Daniel J. Gaydon, and Douglas M. Boyle, "Advancing Digital Transformation," Strategic Finance, December 2021, bit.ly/3V45v0h). [...]financial decision makers are increasingly expected to engage data analytics to enhance decision making and create more efficient processes. Deployment/communication It's very important to assign responsibilities to team members (e.g., business analysts establish requirements, IT specialists gather required data, and data scientists develop and test advanced modeling techniques) with the requisite skills that vary among the phases. [...]unstructured data is data that has no uniform structure and typically isn't text-based, for example, image or sound files.
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This case describes the difficult financial situation of Danbury Fair Mall, which is the second biggest shopping mall in Connecticut. After World War II, the shopping mall business had grown fast especially in suburban areas of the U.S. However, the increasing popularity of online shopping caused extensive damage to shopping malls. This case will provide students the chance to think about the past, the present, and the future of the shopping mall industry in the U.S
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The information and skills build to Chapter 10, where the work of a grassroots organization was investigated and how that work coincides with other advocacy and policy issues. Grassroots advocacy is a specific form of advocacy that starts from the roots (i.e., from the community itself) and grows upward from there. This is where the advocate deepens their knowledge about partnership building and collaboration and how it serves the profession to further the development of changes needed. Professional organizations and associations become important to the advocacy efforts at this level, and how to work together on the issues is shared.
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The hands-on textbook covers both the theory and applications of data communications, the Internet, and network security technology, following the ACM guideline for courses in networking. The content is geared towards upper undergraduate and graduate students in information technology, communications engineering, and computer science. The book is divided into three sections: Data Communications, Internet Architecture, and Network Security. Topics covered include flow control and reliable transmission; modulation, DSL, cable modem, and FTTH; Ethernet and Fast Ethernet; gigabit and 10 gigabit Ethernet; and LAN interconnection devices, among others. The book also covers emerging topics such as IPv6 and software defined networks. The book is accompanied with a lab manual which uses Wireshark, Cisco Packet Tracer, and virtual machines to lead students through simulated labs.
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Electron-multiplying CCD (EMCCD) cameras have extremely strong characteristics for speckle imaging including high quantum efficiency, extremely low effective read noise, and high bandwidth. We report on our first results for binary star astrometry and photometry using an Andor iXon EMCCD at the WIYN 3.5-m Telescope at Kitt Peak. We find that diffraction-limited image reconstructions can be achieved to approximately 15th magnitude and that the device appears to deliver reliable differential photometry of the components of binary star systems. Some implications for stellar astrophysics are discussed.
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After the success of Hanbury Brown, Davis, and their collaborators in measuring all stellar diameters resolvable by the 166-m interferometer at Narrabri nearly four decades ago, research into optical intensity interferometry was largely discontinued. Signal-to-noise ratios and timing resolutions limited the technique to relatively bright stars over a narrow bandwidth. Modern photon-correlation electronics, however, may help to revive the technique, allowing for increased temporal resolution and longer baselines. In this paper, the PicoHarp 300 Time-Correlated Single Photon Counting System is characterized in order to demonstrate its ability to perform interferometric measurements. Time correlations of coherent and incoherent source apertures are measured and their autocorrelations compared with theory. The speed of light is also directly measured using the shift in temporal correlation between offset detectors. Finally, the possibility of two independent systems, linked between two large-aperture telescopes, is discussed with the goal of determining whether longer baselines can be achieved.
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Electron-multiplying CCD cameras are now being widely used in speckle imaging, and have been shown to deliver excellent photometric precision under good observing conditions. Successful image reconstructions have been made on binary stars fainter than 14th magnitude. However, improving the speckle signal-to-noise ratio and the fidelity of image reconstructions for faint sources would be extremely helpful in several areas of research where diffraction-limited images are required, including our own ongoing speckle observations of Kepler exoplanet candidate stars using the WIYN Telescope at Kitt Peak. In this paper, we investigate (1) robust cosmic ray rejection and (2) removal of low signal-to-noise frames as two ways to maximize data quality for faint source observations. Cosmic ray rejection is not normally a major concern in speckle imaging due to the brightness of the targets traditionally observed and the short frame times. Nonetheless, when imaging faint targets, more frames are needed to achieve a given signal-to-noise ratio, increasing the chance of cosmic ray events on the detector, and even a single cosmic ray hit in the frame sequence can significantly affect the source detection ability and photometry obtained in the observation. Similarly, faint sources often exhibit some frames with a well-defined image core while in other frames it is difficult to tell if the source is even present, primarily due to seeing variation during the observation. A new speckle reduction algorithm has been created that removes cosmic rays without throwing out frames and rejects frames with bad seeing, and its performance is investigated to determine to what extent this can improve source detection and photometric reliability in the final reconstructed image. Funding for this work was provided by the Kepler Science Center and by NSF Grant AST-0908125.
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The Differential Speckle Survey Instrument (DSSI) is a dual-channel speckle imaging system that takes speckle patterns in two colors simultaneously using two electron-multiplying CCD cameras. The system has been shown to deliver excellent photometry of binary stars under good observing conditions, which raises the question of whether results of similar quality can be obtained on extended objects such as minor planets, and if so, to what limiting magnitude. In this study, we present speckle image reconstructions of images of 2 Pallas, 216 Kleopatra, and 283 Emma made from data taken at the WIYN 3.5-m Telescope at Kitt Peak. We compare two different phase reconstruction algorithms: (1) an iterative technique, and (2) a relaxation technique. Since Pallas is a flattened disk, Kleopatra has a dumbbell shape, and Emma is a binary asteroid with known orbital parameters, these three targets represent three distinct image morphologies that allow for a robust comparison of the two phase reconstruction programs. Prospects for future work in this area with DSSI are discussed. This work is funded by NSF grant AST-0908125.
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