The impact of authority advice and accountability on auditors' decision to recognise norm-violating transactions.

Auditors face the difficult responsibilty to approve companies' financial accounting information reliably. They are trained to work according to accounting standards that are designed to help them in their decision making. Yet, auditors do not work in a social vacuum and are thus subject to various influences. One important source of influence at work is authority figures (e.g., experts, supervisors). On this background, we examined within two studies the impact of (1) authority advice to comply with accounting standards or to additionally maximize profits and (2) of participants' accountability for their decision. In Study 1, (n = 184 accounting students), participants who were advised by an authority to comply with accounting standards had a lower probability to recognise transactions that violated those standards than participants who were advised to comply but also to maximise profit. However, holding participants accountable for their decision reduced the difference between the two groups. In Study 2, (n = 58 managers), we again found an interaction between authority advice and accountability. But unlike the first study, participants only showed a lower probability to recognise transactions that violated accounting standards when they were held accountable and when the authority only advised them to comply with the standards. We discuss our results in light of unethical decision making and different norms or pressures to which managers may be exposed but students may not.

Final Report: Outcomes of Mandatory Minimum Sentences for Drug Traffickers, October 2011

Individuals with disabilities have civil rights protection similar to that provided to individuals on the basis of race, sex, national origin, and religion. The advent of the Americans with Disabilities Act has improved these protections and brought this issue into the forefront. This book is not intended to be a legal translation of state or federal laws. Its purpose is to assist people with disabilities in understanding their rights. Please consult the Code of Iowa, the appropriate federal laws or an attorney if you need a legal interpretation.

Cadmium-free quantum dots in aqueous solution: potential for fingermark detection, synthesis and an application to the detection of fingermarks in blood on non-porous surfaces

The use of quantum dots (QDs) in the area of fingermark detection is currently receiving a lot of attention in the forensic literature. Most of the research efforts have been devoted to cadmium telluride (CdTe) quantum dots often applied as powders to the surfaces of interests. Both the use of cadmium and the nano size of these particles raise important issues in terms of health and safety. This paper proposes to replace CdTe QDs by zinc sulphide QDs doped with copper (ZnS:Cu) to address these issues. Zinc sulphide-copper doped QDs were successfully synthesized, characterized in terms of size and optical properties and optimized to be applied for the detection of impressions left in blood, where CdTe QDs proved to be efficient. Effectiveness of detection was assessed in comparison with CdTe QDs and Acid Yellow 7 (AY7, an effective blood reagent), using two series of depletive blood fingermarks from four donors prepared on four non-porous substrates, i.e. glass, transparent polypropylene, black polyethylene and aluminium foil. The marks were cut in half and processed separately with both reagents, leading to two comparison series (ZnS:Cu vs. CdTe, and ZnS:Cu vs. AY7). ZnS:Cu proved to be better than AY7 and at least as efficient as CdTe on most substrates. Consequently, copper-doped ZnS QDs constitute a valid substitute for cadmium-based QDs to detect blood marks on non-porous substrates and offer a safer alternative for routine use.

Spatial visualization of DNA in solution.

An image analysis method is presented which allows for the reconstruction of the three-dimensional path of filamentous objects from two of their projections. Starting with stereo pairs, this method is used to trace the trajectory of DNA molecules embedded in vitreous ice and leads to a faithful representation of their three-dimensional shape in solution. This computer-aided reconstruction is superior to the subjective three-dimensional impression generated by observation of stereo pairs of micrographs because it enables one to look at the reconstructed molecules from any chosen direction and distance and allows quantitative analysis such as determination of distances, curvature, persistence length, and writhe of DNA molecules in solution.

Market Index Biases and Minimum Risk Indices

Markets, in the real world, are not efficient zero-sum games where hypotheses of the CAPM are fulfilled. Then, it is easy to conclude the market portfolio is not located on Markowitz"s efficient frontier, and passive investments (and indexing) are not optimal but biased. In this paper, we define and analyze biases suffered by passive investors: the sample, construction, efficiency and active biases and tracking error are presented. We propose Minimum Risk Indices (MRI) as an alternative to deal with to market index biases, and to provide investors with portfolios closer to the efficient frontier, that is, more optimal investment possibilities. MRI (using a Parametric Value-at-Risk Minimization approach) are calculated for three stock markets achieving interesting results. Our indices are less risky and more profitable than current Market Indices in the Argentinean and Spanish markets, facing that way the Efficient Market Hypothesis. Two innovations must be outlined: an error dimension has been included in the backtesting and the Sharpe"s Ratio has been used to select the"best" MRI

07003-001 Clear Lake Watershed Final Report

Clear Lake, Iowa's third largest natural lake, is a premier natural resource and popular recreational destination in north central Iowa. Despite the lake's already strong recreational use, water quality concerns have not allowed the lake to reach its full potential. Clear Lake is listed on Iowa's 2004 303(d) Impaired Waters List due to excessive levels of phosphorus, bacteria, and turbidity. Urban storm water runoff from the 8,600 acre watershed is a significant contributor to Clear Lake's impairment. Local communities have been working towards the goal of making improvements at all 30 storm water outlets that have a drainage area of five acres or more and have a cost effective solution. Many improvements have already been made, and now there are only seven storm water outlet sites remaining that still need protection in order to meet the goal. The storm water improvements have been very effective in reducing contaminants in urban runoff, achieving reduction levels in the 50-80% range. The proposed Clear Lake Storm Water Improvement Project will address the remaining seven outlet sites and take place over three years. The first year will consist of performing engineering and design of storm water best management practices (BMPs) at the seven outlet sites to determine if a cost effective solution exists for each. Years two and three will consist of installing two storm water improvements each year to implement the most cost effective BMPs at a minimum of four of the seven sites. The grant request addresses one of the main priorities of the Iowa Watershed Improvement Grant: storm water runoff.

The minimum tree for a given zero-entropy period

We answer the following question: given any n∈ℕ, which is the minimum number of endpoints en of a tree admitting a zero-entropy map f with a periodic orbit of period n? We prove that en=s1s2…sk−∑i=2ksisi+1…sk, where n=s1s2…sk is the decomposition of n into a product of primes such that si≤si+1 for 1≤ie, then the topological entropy of f is positive

Factors associated with 56-day non-return rate in dairy cattle

The objective of this work was to identify factors associated with the 56-day non-return rate (56-NRR) in dairy herds in the Galician region, Spain, and to estimate it for individual Holstein bulls. The experiment was carried out in herds originated from North-West Spain, from September 2008 to August 2009. Data of the 76,440 first inseminations performed during this period were gathered. Candidate factors were tested for their association with the 56-NRR by using a logistic model (binomial). Afterwards, 37 sires with a minimum of 150 first performed inseminations were individually evaluated. Logistic models were also estimated for each bull, and predicted individual 56-NRR rate values were calculated as a solution for the model parameters. Logistic regression found four major factors associated with 56-NRR in lactating cows: age at insemination, days from calving to insemination, milk production level at the time of insemination, and herd size. First-service conception rate, when a particular sire was used, was higher for heifers (0.71) than for lactating cows (0.52). Non-return rates were highly variable among bulls. Asignificant part of the herd-level variation of 56-NRR of Holstein cattle seems attributable to the service sire. High correlation level between observed and predicted 56-NRR was found.

Développement d'une solution orale pédiatrique de captopril

Introduction: Le captopril, inhibiteur de l'enzyme de conversion de l'angiotensine, est largement utilisé dans le traitement de l'hypertension artérielle et de l'insuffisance cardiaque chez l'adulte et l'enfant . De par son instabilité en milieu aqueux (oxydation en captopril disulfure), il n'est actuellement commercialisé que sous forme de comprimés. La prescription fréquente de doses faibles et variables en pédiatrie justifiait le développement d'une forme orale liquide, tant sur le plan pratique et économique, que sur celui de la sécurité d'administration. Cependant toutes les formulations orales liquides publiées présentent une stabilité courte, ne dépassant guère 1 mois. Objectif: Développer une forme orale liquide de captopril d'une stabilité d'au moins 6 mois. Méthode: Sur la base des données de la littérature, élaboration de 8 formulations liquides différentes de captopril 1 mg/ml (concentration permettant le prélèvement d'un volume adéquat pour une administration en pédiatrie). Mise au point d'une « stability indicating method » par HPLC par des tests de dégradation accélérée à la chaleur (100°C), en milieu acide, basique, en présence d'un agent oxydant et de la lumière. Sélection de la formulation la plus stable durant le premier mois. Etude de stabilité sur 2 ans de 3 lots (3 échantillons/lot) dans leur conditionnement final à température ambiante (TA), au frigo et à 40° ± 2°C. Contrôle microbiologique au début et à la fin de l'étude selon la méthode de la Ph. Eur. (Ed. 3). Résultats: La formule retenue est une solution aqueuse de captopril 1 mg/ml additionnée d'EDTA 1 mg/ml comme stabilisateur et conditionnée dans des flacons VERAL en verre brun de 60 ml. Après dégradation dans les conditions définies ci-dessus, le pic du captopril est nettement séparé sur les chromatogrammes de ceux des produits de dégradation. Après 2 ans, la concentration mesurée est de 104.6% (±0.32%) au frigo, 103.6% (±0.86%) à TA et 96.5 % (±0.02%) à 40°C. Aucune croissance n'a été observée sur la durée de l'étude. Discussion et conclusion: La solution de captopril 1 mg/ml mise au point est simple à préparer. En partant du principe actif pur et en présence d'EDTA comme complexant, les traces de métaux éventuellement présents n'induisent pas l'oxydation du captopril et par conséquent le recours à d'autres stabilisateurs n'est pas nécessaire. La méthode HPLC développée est une « stability indicating method ». Les résultats de l'étude ont montré que cette solution a une durée de validité de 2 ans au frigo et à TA. Compte tenu du fait que la préparation ne contient pas d'agent antimicrobien, une conservation au frigo (2 - 8°C) est toutefois recommandée. La formule proposée présente un réel avantage en pédiatrie tant sur le plan de la sécurité d'administration que sur celui de l'économie.