THE AICPA IN CRISIS AND HOW IT IMPACTS THE BUSINESS LAW DISPUTE

The American Institute of Certified Public Accountants (AICPA) continues to strengthen the profession's reputation for integrity, objectivity and independence; reinforce core services such as tax, accounting, audit and attestation; and carve out new market space for virtually unlimited business opportunities for CPAs.     

From clients to citizens: Asset-based Community Development as a strategy for community-driven development

In this paper, Asset-based Community Development (ABCD) is presented as an alternative to needs-based approaches to development. Following an overview of the principles and practice of ABCD, four major elements of ABCD are examined in light of the current literature on relevant research and practice. This involves exploring the theory and practice of appreciative inquiry; the concept of social capital as an asset for community development; the theory of community economic development; and lessons learned from the links between participatory development, citizenship, and civil society. The paper outlines how ABCD both reflects and integrates trends in these areas, and stands to benefit from the insights generated from this work.     

Legislative-policy initiatives as a problem-solving process: The case of technology transfer

Legislative and policy initiatives can be viewed as a problem-solving process that includes the following steps: [1] problem identification, [2] identification of objectives, [3] strategies, [4] evaluation of strategies, [5] decision(s), and [6] implementation. This paper uses policies related to technology transfer as a “test case” issue area. It identifies four historical phases for technology transfer—extension service, space-defense spin-off, intergovermental, international, and technology commercialization—and their related objectives. Seven technology-transfer models are presented for accomplishing these objectives: intermediary mechanisms, decentralized invention management, cooperative research, patent waivers, personal incentives, personnel-exchange programs, and foreign patent rights. Actual examples, evaluation criteria, and resulting decisions are subsequently presented. Finally, implementation issues (regulations, technical assistance and training, and financial considerations) are discussed. Sally A. Rood, a public-sector consultant, recently co-authored a handbook on technology transfer for the US Conference of Mayors. She produces a series of bi-monthly bulletins on economic development for the Academy for State and Local Government and the National Council for Urban Economic Development. She is working on her Ph.D. in Public Administration.     

Coxsackie B3 myocarditis in a case of sudden unexpected death in young athlete: histopathological, immunohistochemical and molecularpathological for diagnosis

We present two non fatal cases of intoxication with carbofuran (CBF) documented by hair analysis. Carbofuran and 3-hydroxycarbofuran (OHCBF, its main metabolite) hair concentrations were determined using a liquid chromatography-tandem mass spectrometry method. The obtained results were surprising if we consider several hair analyses previously published and based on a theory of the presence of xenobiotic in the only segment that comprised its intake. Among the two intoxication cases, we noticed the presence of CBF and OHCBF in hair segments corresponding to 45 days before, and more than 100 days after, the day of intoxication. Additionally, repeated hair samplings and subsequent analysis revealed a decrease of the carbofuran's concentration during the hair life.     

The inhibiting factors that principal investigators experience in leading publicly funded research

Securing public funding to conduct research and leading it by being a principal investigator (PI) is seen as significant career development step. Such a role brings professional prestige but also new responsibilities beyond research leadership to research management. If public funding brings financial and infrastructure support, little is understood about the inhibiting factors that publicly funded PIs face given the research autonomy offered by publicly funded research. Our study finds that there are three key PI inhibiting factors (1) political and environmental, (2) institutional and (3) project based. Traditional knowledge, skills and technical know-how of publicly funded PIs are insufficient to deal with the increasing managerial demands and expectations i.e. growing external bureaucracy of public funding agencies. Public funding is no longer the ‘freest form of support’ as suggested by Chubin and Hackett (Peerless science: peer review and US science policy. Suny Press, New York, 1990) and the inhibiting factors experienced by publicly funded PIs limits their research autonomy. We also argue that PIs have little influence in overcoming these inhibiting factors despite their central role in conducting publicly funded research.