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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.

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.

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.

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

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.

​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.

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.

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.

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.

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.

Using our state-of-the-art 2-channel speckle imaging instrument, we have recently obtained diffraction-limited optical images at the 8-m Gemini-N telescope. The primary science goal was to search for faint (delta_mag = 4-6 mag) and nearby (<0.05") stellar companions around potential planet hosting stars as part of the small small exoplanet validation for the NASA Kepler and ESA CoRoT missions. As a demonstration of the instrument capabilities on Gemini, we achieved an angular resolution of ~20 mas which yielded the highest resolution ground-based optical image of the Pluto-Charon system ever obtained. Our instrument is likely to return to Gemini-N in mid-2013 for observations by general community programs

We measure the mass of a modestly irradiated giant or "warm Jupiter," KOI-94d, in order to calculate its density. We wish to determine whether this planet, which is in a 22 day orbit and receives 107 times as much incident flux as the Earth, is bloated like "hot Jupiters" or as dense as our own Jupiter. In addition to its warm Jupiter, KOI-94 hosts at least 3 smaller planets, all of which were detected through transits by the Kepler Mission. This presents the opportunity to characterize a multi-planet system and to test dynamic stability and formation theory through observations of the masses and orbital elements of these planets. With 26 radial velocity measurements of KOI-94 from the W. M. Keck Observatory/HIRES, we measure the mass of the giant planet and upper limits to the masses of the three smaller planets. Transit timing variations will allow us to hone the mass measurements of the three smaller planets. Using the KOI-94 system and all other planets with published values for both mass and radius, we establish two fundamental planes for exoplanets that relate their mass, incident flux, and radius from a few Earth masses up to ten Jupiter masses: log(Rp/RE) = 0.007 + 0.53 log(M/ME) - 0.001 log(F/[erg/s/cm^2]) for Mp < 150ME; log(Rp/RE) = 0.67 - 0.036 log(M/ME) + 0.06 log(F/[erg/s/cm^2]) for Mp > 150ME. We also solve these planes in density-mass-flux space: log(ρp/[g/cm^3]) = 0.69 - 0.57 log(M/ME) + 0.02 log(F/[erg/s/cm^2]) for Mp < 150ME; log(ρp/[g/cm^3]) = -1.23 + 1.10 log(M/ME) - 0.18 log(F/[erg/s/cm^2]) for Mp > 150ME.

We present the validation and characterization of Kepler-61b: a 2.5 R_Earth planet orbiting near the inner edge of the habitable zone of a low-mass star. Our characterization of the host star Kepler-61 is based upon our identification of a spectroscopically similar star located 4.9 pc from Earth. This proxy star to Kepler-61 has a published direct interferometric radius and effective temperature measurement, which we apply in tandem with the Kepler photometry to characterize the planet Kepler-61b. The technique of identifying a nearby proxy star with directly measured properties allows for an independent check on stellar characterization via the traditional measurements with stellar spectra and evolutionary models. In this case, such a check had profound implications for the putative habitability of Kepler-61b. This work was performed in part under contract with the California Institute of Technology (Caltech) funded by NASA through the Sagan Fellowship Program

We report on the work to validate twelve candidate-transiting planets from Kepler with orbital periods ranging from 34 to 207 days initially identified in the pipeline search of three years of Kepler data from quarters 1 to 12. The candidates were selected based on pipeline Data Validation models indicating that they are small and potentially in the habitable zone (HZ) of their parent stars. As their expected Doppler signals are too small for a direct measure of their masses, we verify their planetary nature by validating them statistically using the BLENDER technique. BLENDER simulates large numbers of false-positive scenarios and compares the resulting light curves with the Kepler photometry, taking into account additional information from the analysis of Kepler flux centroids and new follow-up observations, including high-resolution optical and NIR spectroscopy, adaptive optics imaging, and speckle imaging. For eleven of the candidates we show that the likelihood they are true planets is far greater than that of a false positive, to a 99.73% confidence level. For the twelfth candidate, the planet confidence level is about 99.2%. Using improved stellar parameters for the host stars, we derive planetary radii ranging from 1.12 to 2.73 R⊕. All twelve objects are confirmed to be in the HZ, and nine are small enough to be rocky. Excluding three of the candidates that have been previously validated by others, our study doubles the number of known potentially rocky planets in the HZ.