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This article will explore why degree-granting graduate and professional leadership programs should align with institutional missions to clearly promote program scope and value proposition to prospective students. By touting program uniqueness, graduate and professional leadership program administrators can better serve graduate students by clearly advertising what they offer, why they offer it, and how students can expect to learn leadership both in and outside the classroom.

The collective message of this series of articles was formed by the thoughts of seasoned leadership educators. Their truth and investment in leadership education are clear. In this closing article, we share our thoughts on their many perspectives, ideas, and challenges. This article summarizes and synthesizes these articles with the metaphor of the bamboo field that strongly relates to the field of leadership education today.

The future of graduate and professional leadership education holds both challenges and promise. By sharing results from a focus group study about the field of leadership education, this article uplifts the voices of leadership educators and students who shared their hopes and concerns for the field. Their advice serves as a resource to those considering ways they might best serve students and organizations through the development and enhancement of programs.

Purpose This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud. Design/methodology/approach The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO). Findings This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO. Research limitations/implications An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process. Practical implications Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering. Social implications This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities. Originality/value There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

OBJECTIVE: Analyze responses to a national request for information (RFI) to uncover gaps in policy, practice, and understanding of veteran suicide to inform federal research strategy. DATA SOURCE: An RFI with 21 open‐ended questions generated from Presidential Executive Order #1386, administered nationally from July 3 to August 5, 2019. STUDY DESIGN: Semi‐structured, open‐ended responses analyzed using a collaborative qualitative and text‐mining data process. DATA EXTRACTION METHODS: We aligned traditional qualitative methods with natural language processing (NLP) text‐mining techniques to analyze 9040 open‐ended question responses from 722 respondents to provide results within 3 months. Narrative inquiry and the medical explanatory model guided the data extraction and analytic process. RESULTS: Five major themes were identified: risk factors, risk assessment, prevention and intervention, barriers to care, and data/research. Individuals and organizations mentioned different concepts within the same themes. In responses about risk factors, individuals frequently mentioned generic terms like “illness” while organizations mentioned specific terms like “traumatic brain injury.” Organizations and individuals described unique barriers to care and emphasized ways to integrate data and research to improve points of care. Organizations often identified lack of funding as barriers while individuals often identified key moments for prevention such as military transitions and ensuring care providers have military cultural understanding. CONCLUSIONS: This study provides an example of a rapid, adaptive analysis of a large body of qualitative, public response data about veteran suicide to support a federal strategy for an important public health topic. Combining qualitative and text‐mining methods allowed a representation of voices and perspectives including the lived experiences of individuals who described stories of military transition, treatments that worked or did not, and the perspective of organizations treating veterans for suicide. The results supported the development of a national strategy to reduce suicide risks for veterans as well as civilians.

Background: Success in conducting clinical trials during the coronavirus disease of 2019 pandemic requires the ability to innovate and adapt. There are well-established procedures for the blinding of investigational agents, especially medications, in placebo-controlled randomized clinical trials within the Veterans Health Administration. However, these procedures, managed by research pharmacists, may not apply to investigational agents that are not exclusively managed by pharmacy, such as blood products, including coronavirus disease of 2019 convalescent plasma (plasma). In the absence of established blinding procedures, such studies require special design considerations to minimize uncertainty or bias. Methods: We describe the processes and procedures developed for blinding of plasma in “Veterans Affairs CoronavirUs Research and Efficacy Studies-1” as a prototypical study using this class of investigational therapeutic agents. Veterans Affairs CoronavirUs Research and Efficacy Studies-1 is an ongoing multicenter randomized clinical trial testing the efficacy of plasma added to conventional therapy for severe acute respiratory syndrome coronavirus-2 infection. Results: We report the design of procedures to supply investigational blood products or 0.9% normal saline (saline) control while ensuring the integrity of the blind. Key aspects include workflow considerations, physical blinding strategies, and methods for engaging stakeholders. These procedures leverage the well-established Veterans Affairs research pharmacist’s research infrastructure, and Blood Bank Services, which is responsible for blood-based investigational products. Conclusion: By describing the methods used to deliver blood products in a blinded manner in Veterans Affairs CoronavirUs Research and Efficacy Studies-1, we strive both to educate and to increase awareness to improve the implementation of these biological therapeutics for future, high-quality research studies.

Purpose The purpose of this study is to use a spreadable form of creative expression, bookwork, to illustrate the encroachment upon the indigenous craft process of Namibian master crafters. In addition, the authors hope to inspire a dialogue regarding the value of interdisciplinary research between the arts and business and promote creative expression as scholarly output that can provide additional depth to research topics in business.Design/methodology/approach This study introduces bookwork as a research technique used to convey insights regarding the consequences to master crafters and indigenous craft practices arising from the economic activities of informal sector tourists as “outsiders” – those external to the indigenous Namibian Craft community.Findings In this paper, the authors convey the manner in which outsiders (such as tourists) permanently influence the traditional craft culture of indigenous communities in a largely unexplored cultural ecological niche in Namibia by purchasing low cost, easily mass produced, yet inauthentic brightly colored objects. It is likely that craft processes designed for revenue generation will encroach on the role of the master crafters in Namibian society and permanently redirect creative activities away from the indigenous practices.Research limitations/implications The researchers acknowledge the biases they have, as outsiders, in their perception of Namibian master crafters and craft practices.Social implications The human capital of the master crafters of Namibia is being eroded and traditional craft practices are being distorted due to incentives created by tourist preferences for cheap, inauthentic replicas of the master crafters’ work.Originality/value While some business disciplines, such as marketing, have incorporated the arts into their research, the use of creative expression in many business disciplines has been limited. The authors are the first to use bookwork to explore academic business research questions as per their knowledge. In addition, this study provides a new perspective, that of the outsider, in assessing how tourism impacts traditional Namibian Craft processes.

This study provides an overview of the incentives for Muslims and non-Muslims to adopt Islamic Banking (IB) products in non-Muslim developing country. Data is collected from a sample of 1,128 Mauri...

Purpose The purpose of this study is to explore the perceptions of Afghan female engineers regarding opportunities and barriers to starting their own engineering/construction company in Kabul through three career trajectory chokepoints related to training through higher education, the engineering workplace and entrepreneurship, through the lens of feminist theory. Design/methodology/approach Semi-structured in-depth interviews were conducted. A Web-based survey was also conducted to collect data from participants who were not able to participate in the in-depth interviews. Thematic content analysis was used to analyze the collected data. Findings As a result of the analysis, three main themes were developed related to “chokepoints” that Afghan female engineers face along the path to starting their own construction companies: “entering and studying engineering,” “career development” and “starting her own engineering business”; the authors address the subthemes of barriers and opportunities confronted by Afghan women at each chokepoint. Research limitations/implications Due to civil unrest, the authors are only able to reach a sample of Afghan female engineers working in the capital city of Kabul. Practical implications Afghanistan shows, perhaps, the most severe underrepresentation of female engineers of all countries in the world, yet no research gives them a voice to explain the challenges their face to starting their own engineering/construction businesses. The authors are able to report their perceptions and articulate recommendations to encourage female entrepreneurship in the engineering/construction sector in Afghanistan. Social implications Afghan women face significant barriers to having meaningful careers in the science, technology, engineering and medicine professions. The findings provide information for regulators regarding why Afghan women do not start their own engineering firms. Originality/value As physical security and resource constraints generate difficulty in accessing Afghan women in general, this is the first paper to report the perceptions of Afghan female engineers regarding the barriers and opportunities they perceive on the path to engineering entrepreneurship.

Purpose The purpose of this study is to describe the present taxonomy of money, summarize potential central bank digital currency (CBDC) regimes that central banks worldwide could adopt and explore the implications of the introduction of each of these CDBC regimes for money laundering through the lens of the regulatory dialectic theory. Design/methodology/approach The methodology used in the analysis of significant recent events regarding the progress of central banks in establishing a CBDC and the implications for money laundering under a CBDC regime. This paper also reviews the literature regarding the Regulatory Dialectic to highlight potential innovative responses of money launderers to circumvent the controls generated through the implementation of a CBDC. Findings This study examines the impact of Kane’s regulatory dialectic paradigm on the feasibility of money laundering under a CBDC regime and identifies potential avenues that would be available for those seeking to launder money, based on the form a CBDC would take. Research limitations/implications This paper is unable as of yet to empirically evaluate anti-money laundering (AML) tactics under a CBDC regime as it has not yet been fully implemented. Practical implications Many central banks worldwide are evaluating the structure of and introduction of a CBDC. There are a number of forms that a CBDC could take, each of which has implications for individual privacy and for entities involved in AML efforts within financial institutions and the regulatory community. The paper has implications for AML experts who are considering how AML procedures would change under a CBDC regime. Social implications The regulatory dialectic predicts that regulatory response reactive, rather than proactive when it comes to socially undesirable phenomena. As central banks and governments seek to divert economic activity away from the laundering of the proceeds of illicit activity, there are tradeoffs in terms of a loss of privacy. The regulatory dialectic predicts a corresponding innovative response of those who wish to undermine the controls generated through the establishment of a CBDC. Originality/value To the authors’ knowledge, this is the first paper to explore the impact of a potential CBDC on money laundering and the potential innovative circumventions within the paradigm of the Regulatory Dialectic.

Purpose The purpose of this paper is to explore the impact of a financial literacy program (FLP) recently implemented in Jordanian junior high and high schools as part of a national financial literacy agenda on students’ attitudes toward entrepreneurship relative to a control sample of students who had not yet participated in the FLP. This paper also examines the role of moderating variables, including students’ perception of teachers’ attitudes (TA) on students’ entrepreneurial attitudes. Design/methodology/approach Survey methodology was used to obtain data and hierarchical regression analysis was used to test hypotheses. Findings Results indicate that students who completed the FLP exhibited significantly higher entrepreneurial awareness than those that had not yet participated in the program. Students who took the entrepreneurship module of the FLP exhibited significantly lower entrepreneurial intention than those that had not yet taken the entrepreneurship module. However, TA did not impact students’ attitudes. Research limitations/implications The study examines a sample of middle and high school students in only one district in Amman, Jordan, and cannot be generalized to other communities where the FLP has been implemented. Practical implications The findings provide valuable insights for educators, policymakers and non-governmental organizations considering large scale, publicly funded FLPs as part of the K-12 educational system. Social implications Stakeholders should consider reforms to the implementation of entrepreneurship education as part of the FLP in Jordanian schools and other developing country K-12 programs. Originality/value This study is the first to examine the new Jordanian literacy program and the impact it has on attitudes toward entrepreneurship of middle and high school students.

Equipping leadership educators and students to navigate complex challenges requires new ways of thinking about and engaging in professional development. Using the framework of professional formation, we propose an approach to development leveraging complexity science and generative leadership.

From the deaths of George Floyd and Breonna Taylor to the attack on Asian Americans in Georgia to the police shooting of Daunte Wright, the instances of traumatic events recently are too long to list, but the almost daily trauma is impacting our classrooms through the lived experiences of those who are a part of this living, dynamic system. Within this article we explore how we, as educators, have more responsibility than ever to acknowledge this trauma and work to support students bringing their whole selves to our classrooms.

The confluence of crises facing our global and local communities have challenged leadership educators to think and practice differently. This has meant shifts in how we teach, how we connect with students, and how we understand our role in making change in our institutions and communities. How can we navigate change personally and as a community? The purpose of this article is to introduce co-inquiry as an emerging method for professional community building, leadership learning, and action-oriented research.

Purpose The purpose of this study is to describe the opportunities and limitations of cryptocurrencies as a tool for money laundering through six currently available “open doors” (exchange mechanisms). The authors link the regulatory dialectic paradigm to know your customer and anti-money laundering evasion techniques, highlight six tactics to launder funds with virtual assets and investigate potential law enforcement and regulatory alternates used to reduce the incidence of money laundering with digital coins. Design/methodology/approach The methodology used is the analysis of significant recent events and the availability of “fintech” crime-fighting tools and a literature review focusing on the application of the regulatory dialectic to innovations in existing crypto-asset markets that make them compelling to money launderers. Findings The authors examine the illicit use of cryptocurrency through Kane’s regulatory dialectic paradigm, identify a number of avenues for crypto to fiat exchange that are still available for those seeking to launder money using digital coins, review recently “closed doors” and make recommendations regarding the regulation of crypto-related markets that may assist in making them less desirable for potential criminals. Research limitations/implications The research is constrained by the state of the market for crypto to fiat exchange as of time of writing; the technology and products to launder money using these open doors is continually changing (as predicted by the regulatory dialectic). Social implications The regulatory dialectic predicts that regulatory response is reactive and often increasingly burdensome or oppressive. There is continuous innovation in the cryptocurrency market, which seeks to preserve privacy and anonymity with which regulators seek to keep up. From a social perspective, the response of bank regulators worldwide to existing open doors for crypto to fiat exchange used for money laundering may prove costly to individuals engaging in legitimate transactions, as well as financial criminals and may also erode the ability of individuals to maintain privacy regarding their financial information. Originality/value To the authors’ knowledge, there are yet no broad overview regarding the feasibility of money laundering across crypto-related assets within the paradigm of the regulatory dialectic.

Purpose This study aims to identify and analyze factors affecting the business-to-business (B2B) relationship between Sri Lankan telecommunication operators and vendors. The authors conduct a survey and develop models to explain relationship strength and satisfaction. The authors find that telecommunication operators and vendors value trust, commitment, adaptation and communication. Operator satisfaction varies by perception of product quality, service support, delivery performance, supplier know-how and value for money. The vendor’s relationship strength is impacted by trust and commitment; vendor satisfaction is affected by economic factors and referencing. The authors suggest formulating management strategies using these results to strengthen business relationships. Design/methodology/approach The authors develop two conceptual models to analyze the supplier and customer perspectives. This study’s drafted models were drawn from established models and were presented to experts in the industry, both telecommunication operators and vendors. Models were modified based on experts’ feedback, and hypotheses were developed from the conceptual models, developed separately for the two perspectives. Data collection was done via questionnaires; 150 questionnaires were sent via email to identified telecommunication operators and 100 questionnaires were sent via email to identified telecommunication vendors, with follow-up emails and telephone calls to improve response rates. Findings This study’s findings show that employees in the telecommunication industry recognize the importance of B2B relationships. Employees of both telecommunication operators and vendors agree that stronger relationships are advantageous. The correlation and regression analysis results identify factors that affect the B2B relationship. The following factors impact the strength of B2B relationships irrespective of view point: trust, commitment and satisfaction. The following factors were found to significantly affect the strength of B2B relationships between telecommunication operators and vendors from the operator perspective: adaptation and communication. Practical implications To enhance relationship strength, the management of operator organizations should take action to improve trust, commitment and satisfaction. Demonstrating honesty and integrity when dealing with vendors and exhibiting concern for the other party’s interests can help establish trust or enhance trust in existing relationships. Displaying commitment toward the vendor will also facilitate stronger relationships. Reasonable profits for both parties and sizeable business volume will also help satisfy vendors, increasing relationship strength. Positive referencing of the vendor in industrial and public forums will improve vendor satisfaction, enhancing relationship strength. Reputational capital can be built and maintained for both operators and vendors by keeping promises and defending the other party to outsiders. For managers of telecommunications operators and vendors in other emerging markets, this study’s results are important and can inform internal business practices to support trust, commitment and satisfaction. Originality/value This study contributes to the existing literature in two ways, a focus on the telecommunication industry and a previously unexplored emerging market, Sri Lanka. In addition, this study includes an analysis of the relationship from both the operator and vendor perspectives.

Serotonin 5-HT

A number of neurologic diseases associated with expanded nucleotide repeats, including an inherited form of amyotrophic lateral sclerosis, have an unconventional form of translation called repeat-associated non-AUG (RAN) translation. It has been speculated that the repeat regions in the RNA fold into secondary structures in a length-dependent manner, promoting RAN translation. Repeat protein products are translated, accumulate, and may contribute to disease pathogenesis. Nucleotides that flank the repeat region, especially ones closest to the initiation site, are believed to enhance translation initiation. A machine learning model has been published to help identify ATG and near-cognate translation initiation sites; however, this model has diminished predictive power due to its extensive feature selection and limited training data. Here, we overcome this limitation and increase prediction accuracy by the following: a) capture the effect of nucleotides most critical for translation initiation via feature reduction, b) implement an alternative machine learning algorithm better suited for limited data, c) build comprehensive and balanced training data (via sampling without replacement) that includes previously unavailable sequences, and d) split ATG and near-cognate translation initiation codon data to train two separate models. We also design a supplementary scoring system to provide an additional prognostic assessment of model predictions. The resultant models have high performance, with ~85–88% accuracy, exceeding that of the previously published model by >18%. The models presented here are used to identify translation initiation sites in genes associated with a number of neurologic repeat expansion disorders. The results confirm a number of sites of translation initiation upstream of the expanded repeats that have been found experimentally, and predict sites that are not yet established.

Neuronal adaptations involving dopaminergic, glutamatergic, and serotonergic neurotransmitter systems are responsible for behavioral sensitization. Because of common underlying mechanisms, cross-sensitization between compounds of different drug classes can be observed. The purpose of the present study was to determine whether a one- or four-day pretreatment regimen of RU 24969 (a 5-HT1A/1B receptor agonist) would reciprocally cross-sensitize with cocaine or methamphetamine in male and female preweanling rats. Rats were pretreated with RU 24969 (0 or 5 mg/kg) for 4 days (PD 17–20) and then challenged with cocaine (10 or 20 mg/kg) or methamphetamine (1 or 2 mg/kg) on PD 22. Reciprocal cross-sensitization was also assessed (i.e., rats were pretreated with psychostimulants and tested with RU 24969). In a follow-up experiment, the ability of RU 24969 and cocaine to reciprocally cross-sensitize was assessed using a one-day pretreatment regimen. Reciprocal cross-sensitization between cocaine and RU 24969 was evident in preweanling rats, whereas methamphetamine and RU 24969 did not cross-sensitize. When a one-trial pretreatment regimen was used, cross-sensitization was only detected when rats were pretreated with RU 24969 and tested with cocaine, but not the reverse. In sum, the present results show that the nonselective 5-HT1A/1B receptor agonist RU 24969 cross-sensitizes with cocaine, but not methamphetamine, in preweanling rats. This dichotomy may be a function of cocaine having a greater affinity for the serotonin transporter than methamphetamine.

Purpose For the present generation of entrepreneurs, the operating environment in Afghanistan has been among the most tenuous in the world. Numerous regime changes, civil unrest and war have created tremendous uncertainty, making civilian business planning difficult. These challenges incrementally impact female entrepreneurs. This paper aims to investigate the relationship between one aspect of entrepreneurial psychological capital – optimism regarding enterprise success of Afghan female entrepreneurs – and aspects of the marketing function. Design/methodology/approach Primary data collection was used for this study. A total of 248 women business owners were surveyed via telephone from five provinces of Afghanistan. Over half (133) of respondents were from the Afghan capital, Kabul. A total of 49 respondents were obtained from Herat, 44 from Mazar, 12 from Nangarhar and ten were obtained from Kandahar. Findings We find that a focus on marketing positively and significantly impacts reported optimism by female Afghan entrepreneurs, as do marketing planning efforts. However, self-reliance and orientation toward the outside world do not impact the perceived success of the entrepreneurial venture. Research limitations/implications Like other empirical studies, this research has its own limitation. First, we would have liked a larger sample size, but date collection in a war-torn country and from female business women in a male-dominated society is proofed very challenging task. Also, some cities had less representation due to security concerns especially Kandahar province. Practical implications Our results have significant relevance for economic development policymakers, non-governmental organizations and entrepreneurs throughout the developing world. What drives the psychological capital of these entrepreneurs under these extreme conditions should be of interest not only from the perspective of the entrepreneurship literature, but also for policymakers who are often uninformed regarding on the ground conditions under which individuals in the environment function. Social implications It is our hope that our results inform those in a position of power so that they support the development of human capital of Afghan women who are or who seek to be entrepreneurs. We also hope to raise questions for other researchers related to the importance of human capital investment and the business functions for entrepreneurs in other less developed, conflict-prone environments with low mean educational levels. Originality/value This paper is the first to use proprietary, hand collected survey data from Afghani female entrepreneurs to collect, analyze and draw conclusions and recommendations from a sample of 248 women-owned businesses regarding the relationship between the marketing function and one aspect of psychological capital – perceived optimism – in five Afghan cities.

We investigate the relationship between internal performance evaluation and the ability of external market participants to assess the effectiveness of management’s quality strategy for a sample of ...

Academic literature struggles to explain investors’ attitude towards fees and expenses charged by mutual funds. In general, investors have been found to exhibit a puzzling lack of interest in this non-trivial component of their total return, raising questions of rationality of real-world investor behavior. An emergence of exchange-traded funds (ETFs), their rapid proliferation in the past decades and distinct features, such as more simple expense structure, present a valuable opportunity to contribute to the debate surrounding the pricing of funds. To better understand the expense policy/fund flows dynamics, the authors first test a conjecture that later entrants in the ETF markets face a disadvantage in competition for fund flows. Then, they test whether competitive pressure can be successfully overcome by lowering expenses charged to ETF investors. The results suggest that, though it is not necessary to be a first entrant in a fund category to enjoy competitive advantage, an earlier market entry is beneficial for attracting fund flows. It is also found that later entrants’ to the ETF market successfully use the strategy of reducing their expense ratios. Firms with lower net expense ratios obtain greater investment, as evidenced by greater capitalization and market share, supporting our intuition that investors may acknowledge the merits of low-cost ETFs.

Background: One in five adults are diagnosed with mental illness in the United States. Young adults, ages 18 to 25, have the highest prevalence of depression (10.9%). Depression is also a risk fa...

Background and Purpose: Young adults who are 18 to 25 years old have the highest prevalence of depression (10.9%). Depression is a risk factor for suicide. Mental health literacy (MHL) is a key component in assessing recognition and help-seeking for depression with suicidal ideation. This study investigated MHL as it relates to help-seeking for depression with suicidal ideation. Methods: A crosssectional survey design was used. Participants were young adults (n= 430, ages 18 to 24 years old) who lived, worked, and/or attended school in San Francisco, California. Reavley and colleagues’ MHL survey was modified and made available in English, Spanish, and Chinese. Results: Several background factors were positively, though weakly, correlated to MHL, based on the r coefficient. Significant factors were: being female [r=.12, p

We report a measurement of the π − photoproduction beam asymmetry for the reaction → γ p → π − Δ + + using data from the GlueX experiment in the photon beam energy range 8.2–8.8 GeV. The asymmetry Σ is measured as a function of four-momentum transfer t to the Δ + + and compared to phenomenological models. We find that Σ varies as a function of t : negative at smaller values and positive at higher values of | t | . The reaction can be described theoretically by t -channel particle exchange requiring pseudoscalar, vector, and tensor intermediaries. In particular, this reaction requires charge exchange, allowing us to probe pion exchange and the significance of higher-order corrections to one-pion exchange at low momentum transfer. Constraining production mechanisms of conventional mesons may aid in the search for and study of unconventional mesons. This is the first measurement of the process at this energy.

The GlueX experiment at Jefferson Lab has been designed to study photoproduction reactions with a 9-GeV linearly polarized photon beam. The energy and arrival time of beam photons are tagged using a scintillator hodoscope and a scintillating fiber array. The photon flux is determined using a pair spectrometer, while the linear polarization of the photon beam is determined using a polarimeter based on triplet photoproduction. Charged-particle tracks from interactions in the central target are analyzed in a solenoidal field using a central straw-tube drift chamber and six packages of planar chambers with cathode strips and drift wires. Electromagnetic showers are reconstructed in a cylindrical scintillating fiber calorimeter inside the magnet and a lead-glass array downstream. Charged particle identification is achieved by measuring energy loss in the wire chambers and using the flight time of particles between the target and detectors outside the magnet. The signals from all detectors are recorded with flash ADCs and/or pipeline TDCs into memories allowing trigger decisions with a latency of 3.3 $\mu$s. The detector operates routinely at trigger rates of 40 kHz and data rates of 600 megabytes per second. We describe the photon beam, the GlueX detector components, electronics, data-acquisition and monitoring systems, and the performance of the experiment during the first three years of operation., Comment: Accepted by Nuclear Instruments and Methods A, 78 pages, 54 figures

Given the relative nascency of digital assets, we provide auditing faculty, students, and practitioners with a holistic overview of digital assets. We first place digital assets within the context of money and describe the microstructure of a transaction using crypto-assets. We then focus on the considerations that digital assets present provide an explanation of auditor considerations associated with digital assets for auditors. We address the current accounting treatment of digital assets and explain the challenges posed by digital assets for auditors regarding the management assertions. We identify the fraud risk factors that auditors should be aware of, and describe potential innovations in the digital currency markets that could be the basis of discussions in the accounting and auditing classrooms in the future.

This paper is the first to use bookwork, a form of spreadable media, to explore and reflect upon the impact of informal sector tourism on indigenous Namibian craft culture. We seek to convey the manner in which “outsiders” (such as tourists) can permanently influence authentic craft processes by observing and purchasing low cost, easily mass-produced, inauthentic brightly colored objects and generating an artistic installation titled Grey Market Tourism to be used as the centerpiece of an academic discussion in this paper on the outsider’s view of the encroachment on authentic Namibian craft and to the broader society in a public art exhibition. Through the use of bookwork as creative output, we raise questions about tourism, the commodification of art, and the meaning of authenticity in craft culture. We also issue a "call to action" regarding greater integration of art practices in business literature through interdisciplinary collaboration and broader recognition of artistic expressions, such as bookwork, as research output.

In this paper, we explore the conversion of market frauds from stocks to virtual assets. We investigate the transition from traditional to digital for six schemes: ransomware, price manipulations, “pumps and dumps”, misrepresentation, “spoofing” and Ponzi schemes to find that the advent of cryptocurrencies may facilitate pseudonymous criminal behavior in the present regulatory environment. Furthermore, apply the Regulatory Dialectic Theory and use the behavioral finance literature to explain the persistence of the relationship between scammers and their victims, as fraudsters innovate in the digital realm, but but investors fail to adapt.

We investigate whether, and how, auditors price risks related to greenhouse gas emissions (GHG) for a sample of firms traded in the US that disclose their CO2 emissions data. Specifically, we assess whether auditors price CO2 physical and transition risks among multiple categories of emission measures as auditor business risks. After controlling for audit fee determinants, we find that auditors assign a fee premium in the presence of greater total and direct emissions measures, signifying auditor perception of greater risk arising from higher emitting clients. Our findings are robust to alternate specifications (endogeneity, headquarter state membership in a cap and trade agreement, the Paris climate change agreement). Our paper contributes to the literature by shedding light on whether and how auditors respond to emissions information through their pricing decision.

Auditors of foreign cross listed firms face liability arising from the nature of the institutional monitoring framework of legal claims that can potentially be brought against the auditor in both the home country and the US. This paper is the first to document the relationship between auditor liability and auditor pricing of excess cash holdings for foreign firms cross-listed in the US. Our findings indicate that auditors demand a fee premium for foreign incorporated clients with greater excess cash holdings, consistent with auditors recognizing the potential for legal exposure to agency conflict arising from foreign listed US traded clients. Furthermore, we examine aspects of foreign capital market protections, such as disclosure requirements, the strength of legal enforcement, and the strength of shareholder rights to better understand auditor perception of the liability they incur due to the agency costs associated with excess cash holdings. We find that there is a significant positive association between audit fees and excess cash holdings for firms where the country of incorporation permits greater liability of auditors in criminal and civil litigation. In addition, auditors assign higher audit fees to firms holding greater excess cash incorporated in countries with greater required accounting disclosure, stronger legal enforcement and stronger shareholder rights.

We report measurements of the photon beam asymmetry Σ for the reaction γp→K+Σ0 (1193) using the GlueX spectrometer in Hall D at Jefferson Lab. Data were collected by using a linearly polarized photon beam in the energy range of 8.2–8.8 GeV incident on a liquid hydrogen target. The beam asymmetry Σ was measured as a function of the Mandelstam variable t , and a single value of Σ was extracted for events produced in the u channel. These are the first exclusive measurements of the photon beam asymmetry Σ for the reaction in this energy range. For the t channel, the measured beam asymmetry is close to unity over the t range studied, − t = ( 0.1 – 1.4 ) ( GeV / c ) 2 , with an average value of Σ = 1.00 ± 0.05 . This agrees with theoretical models that describe the reaction via the natural-parity exchange of the K ∗ (892) Regge trajectory. A value of Σ = 0.41 ± 0.09 is obtained for the u channel integrated up to − u = 2.0 ( GeV / c ) 2 .

Bricolage is a unifying word that can be used as a method of research and creative output to demonstrate the influence of refugees on their host country. This presentation focuses on the book art creative output that is being constructed from the field research in Jordan. It’s an “Intellectual bricolage” intended to make meaning out of the web of data collection and personal resources constructing a bricolage output from a qualitative survey, personal narratives, artifacts collected from their businesses, atmospheric audio from the camp, and visuals of experience. The final creative output is a book art installation that represents the complex social relationships and observations in the Zataari Camp in Jordan.

We report on the measurement of the beam asymmetry Σ for the reactions → γ p → p η and → γ p → p η ′ from the GlueX experiment using an 8.2–8.8-GeV linearly polarized tagged photon beam incident on a liquid hydrogen target in Hall D at Jefferson Laboratory. These measurements are made as a function of momentum transfer − t with significantly higher statistical precision than our earlier η measurements and are the first measurements of η ′ in this energy range. We compare the results to theoretical predictions based on t -channel quasiparticle exchange. We also compare the ratio of Σ η to Σ η ′ to these models as this ratio is predicted to be sensitive to the amount of s ¯ s exchange in the production. We find that photoproduction of both η and η ′ is dominated by natural parity exchange with little dependence on − t .

We present precision measurements of the target and beam-target spin asymmetries from neutral pion electroproduction in deep-inelastic scattering (DIS) using the CEBAF Large Acceptance Spectrometer (CLAS) at Jefferson Lab. We scattered 6-GeV, longitudinally polarized electrons off longitudinally polarized protons in a cryogenic $^{14}$NH$_3$ target, and extracted double and single target spin asymmetries for $ep\rightarrow e^\prime\pi^0X$ in multidimensional bins in four-momentum transfer ($1.0, Comment: 18 preprint pages, 3 figures