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David J Marcinko - One of the best experts on this subject based on the ideXlab platform.
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Blurred Vision perilous future management fraud at olympus
Social Science Research Network, 2014Co-Authors: Saurav K Dutta, Dennis Caplan, David J MarcinkoAbstract:In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion with several other Board members and officers. The whistleblower was Michael Woodford, a British citizen and the Company’s first non-Japanese president and CEO. Woodford had held the post of president for just six months before he was precipitously fired at a Board of Director’s meeting on October 14, 2011. This case demonstrates how poor governance structures allowed company executives and directors to circumvent accounting rules and hide investment losses for over two decades. The accounting topics include (1) methods of accounting for investments in financial instruments; (2) recognition and measurement of goodwill at the time of acquisition; and (3) consolidation accounting. The case requires students to link economic events to business decisions, and understand the financial reporting ramifications of those decisions. The case also requires students to critically analyze corporate governance mechanisms, and to consider the external auditor’s responsibility for detecting and communicating financial statement fraud.
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Blurred Vision perilous future management fraud at olympus
Issues in Accounting Education, 2014Co-Authors: Saurav K Dutta, Dennis Caplan, David J MarcinkoAbstract:ABSTRACT: In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion with several other Board members and officers. The whistleblower was Michael Woodford, a British citizen and the Company's first non-Japanese president and CEO. Woodford had held the post of president for just six months before he was precipitously fired at a Board of Director's meeting on October 14, 2011. The case has been successfully used in both undergraduate and graduate courses that include intermediate financial accounting, advanced accounting, auditing, and forensic accounting. It demonstrates how poor governance structures allowed company executives and directors to circumvent accounting rules and hide investment losses for over two decades. The accounting topics include (1) methods of accounting for investments in financial instruments, (2) reco...
Refael Hirsh - One of the best experts on this subject based on the ideXlab platform.
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do complaints of amaurosis fugax and Blurred Vision after transcatheter device closure of atrial septal defect indicate microemboli to retinal vessels
International Journal of Cardiology, 2005Co-Authors: Rita Ehrlich, M Larisa D Mutzmacher, M Lea D Averbuch, Gad Dotan, Refael HirshAbstract:Abstract Atrial septal defect (ASD) is a common diagnosis in adults undergoing surgical repair. The aim of the study was to determine if ocular symptoms following treatment are due to microemboli. The study group included 20 adult patients (9 men, 11 women, mean age 57.2 years) with ASD who had undergone successful closure with the Amplatzer occluder. Patients were treated with aspirin or warfarin during the 6 months after the procedure. All were evaluated neurologically and an ocular medical history was obtained. Ocular examination included the 120-point Humphery visual field. Transcranial Doppler (TCD) was performed to monitor the middle cerebral artery. Two patients complained of amaurosis fugax at 1 and 3 months after the procedure, and two patients complained of Blurred Vision at 3 and 4 months after the procedure. TCD performed within 24 h of the complaints revealed no abnormalities. In all patients, the neurological and ocular examinations, including the visual field test, were normal. In conclusion, microembolic events do not appear to be the cause of the ocular complaints in patients with ASD treated with Amplatzer occluder. Further studies in larger samples are needed to confirm these results.
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do complaints of amaurosis fugax and Blurred Vision after transcatheter device closure of atrial septal defect indicate microemboli to retinal vessels
Journal of Interventional Cardiology, 2005Co-Authors: Rita Ehrlich, M Larisa D Mutzmacher, M Lea D Averbuch, Gad Dotan, Refael HirshAbstract:Atrial septal defect (ASD) is a common diagnosis in young adults with congenital heart disease. The aim of this study was to determine if ocular symptoms following percutaneous treatment are due to microemboli. The study group included 20 adult patients (9 men, 11 women, mean age 57.2 years) with ASD who had undergone successful closure with the Amplatzer occluder. The patients were treated with aspirin or warfarin during 6 months after the procedure. All were evaluated neurologically and an ocular medical history was obtained. Ocular examination included the 120-point Humphrey visual field. Transcranial Doppler (TCD) was performed to monitor the middle cerebral artery. Two patients complained of amaurosis fugax at 1 and 3 months after the procedure, and two patients complained of Blurred Vision at 3 and 4 months after the procedure. TCD performed for 45 minutes within 24 hours of the visual complaints revealed no abnormalities. In all patients, the neurological and ocular examinations, including the visual field test, were normal. In conclusion, microembolic events could not be demonstrated to be the cause of the ocular complaints in patients with ASD treated with Amplatzer occluder. Further studies in larger samples are needed to confirm these results.
Saurav K Dutta - One of the best experts on this subject based on the ideXlab platform.
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Blurred Vision perilous future management fraud at olympus
Social Science Research Network, 2014Co-Authors: Saurav K Dutta, Dennis Caplan, David J MarcinkoAbstract:In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion with several other Board members and officers. The whistleblower was Michael Woodford, a British citizen and the Company’s first non-Japanese president and CEO. Woodford had held the post of president for just six months before he was precipitously fired at a Board of Director’s meeting on October 14, 2011. This case demonstrates how poor governance structures allowed company executives and directors to circumvent accounting rules and hide investment losses for over two decades. The accounting topics include (1) methods of accounting for investments in financial instruments; (2) recognition and measurement of goodwill at the time of acquisition; and (3) consolidation accounting. The case requires students to link economic events to business decisions, and understand the financial reporting ramifications of those decisions. The case also requires students to critically analyze corporate governance mechanisms, and to consider the external auditor’s responsibility for detecting and communicating financial statement fraud.
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Blurred Vision perilous future management fraud at olympus
Issues in Accounting Education, 2014Co-Authors: Saurav K Dutta, Dennis Caplan, David J MarcinkoAbstract:ABSTRACT: In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion with several other Board members and officers. The whistleblower was Michael Woodford, a British citizen and the Company's first non-Japanese president and CEO. Woodford had held the post of president for just six months before he was precipitously fired at a Board of Director's meeting on October 14, 2011. The case has been successfully used in both undergraduate and graduate courses that include intermediate financial accounting, advanced accounting, auditing, and forensic accounting. It demonstrates how poor governance structures allowed company executives and directors to circumvent accounting rules and hide investment losses for over two decades. The accounting topics include (1) methods of accounting for investments in financial instruments, (2) reco...
Rita Ehrlich - One of the best experts on this subject based on the ideXlab platform.
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do complaints of amaurosis fugax and Blurred Vision after transcatheter device closure of atrial septal defect indicate microemboli to retinal vessels
International Journal of Cardiology, 2005Co-Authors: Rita Ehrlich, M Larisa D Mutzmacher, M Lea D Averbuch, Gad Dotan, Refael HirshAbstract:Abstract Atrial septal defect (ASD) is a common diagnosis in adults undergoing surgical repair. The aim of the study was to determine if ocular symptoms following treatment are due to microemboli. The study group included 20 adult patients (9 men, 11 women, mean age 57.2 years) with ASD who had undergone successful closure with the Amplatzer occluder. Patients were treated with aspirin or warfarin during the 6 months after the procedure. All were evaluated neurologically and an ocular medical history was obtained. Ocular examination included the 120-point Humphery visual field. Transcranial Doppler (TCD) was performed to monitor the middle cerebral artery. Two patients complained of amaurosis fugax at 1 and 3 months after the procedure, and two patients complained of Blurred Vision at 3 and 4 months after the procedure. TCD performed within 24 h of the complaints revealed no abnormalities. In all patients, the neurological and ocular examinations, including the visual field test, were normal. In conclusion, microembolic events do not appear to be the cause of the ocular complaints in patients with ASD treated with Amplatzer occluder. Further studies in larger samples are needed to confirm these results.
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do complaints of amaurosis fugax and Blurred Vision after transcatheter device closure of atrial septal defect indicate microemboli to retinal vessels
Journal of Interventional Cardiology, 2005Co-Authors: Rita Ehrlich, M Larisa D Mutzmacher, M Lea D Averbuch, Gad Dotan, Refael HirshAbstract:Atrial septal defect (ASD) is a common diagnosis in young adults with congenital heart disease. The aim of this study was to determine if ocular symptoms following percutaneous treatment are due to microemboli. The study group included 20 adult patients (9 men, 11 women, mean age 57.2 years) with ASD who had undergone successful closure with the Amplatzer occluder. The patients were treated with aspirin or warfarin during 6 months after the procedure. All were evaluated neurologically and an ocular medical history was obtained. Ocular examination included the 120-point Humphrey visual field. Transcranial Doppler (TCD) was performed to monitor the middle cerebral artery. Two patients complained of amaurosis fugax at 1 and 3 months after the procedure, and two patients complained of Blurred Vision at 3 and 4 months after the procedure. TCD performed for 45 minutes within 24 hours of the visual complaints revealed no abnormalities. In all patients, the neurological and ocular examinations, including the visual field test, were normal. In conclusion, microembolic events could not be demonstrated to be the cause of the ocular complaints in patients with ASD treated with Amplatzer occluder. Further studies in larger samples are needed to confirm these results.
David B. Elliott - One of the best experts on this subject based on the ideXlab platform.
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The Glenn A. Fry award lecture 2013: Blurred Vision, spectacle correction, and falls in older adults
Optometry and Vision Science, 2014Co-Authors: David B. ElliottAbstract:This article reviews the literature on how Blurred Vision contributes to falls, gait, and postural control and discusses how these are influenced by spectacle correction. Falls are common and represent a very serious health risk for older people. They are not random events as studies have shown that falls are linked to a range of intrinsic and extrinsic risk factors. Vision provides a significant input to postural control in addition to providing information about the size and position of hazards and obstacles in the travel pathway and allows us to safely negotiate steps and stairs. Many studies have shown that reduced Vision is a significant risk factor for falls. However, randomized controlled trials of optometric interventions and cataract surgery have not shown the expected reduction in falls rate, which may be due to magnification changes (and thus vestibulo-ocular reflex gain) in those participants who have large changes in refractive correction. Epidemiological studies have also shown that progressive addition lens and bifocal wearers are twice as likely to fall as non-multifocal wearers, laboratory-based studies have shown safer adaptive gait with single-Vision glasses than progressive addition lenses or bifocals, and a randomized controlled trial has shown that an additional pair of distance Vision single-Vision glasses for outdoor use can reduce falls rate. Clinical recommendations to help optometrists prevent their frail, older patients from falling are suggested.
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the effects of Blurred Vision on the mechanics of landing during stepping down by the elderly
Gait & Posture, 2005Co-Authors: John G Buckley, Karen Heasley, Peter C Twigg, David B. ElliottAbstract:Visual impairment is an important risk factor for falls. However, relatively little is known about how visual impairment affects stair or step negotiation. The aim of the present study was to determine the effects of Blurred Vision on the mechanics of landing during stepping down by the elderly. Twelve elderly subjects (72.3 +/- 4.7 year) stepped down from three levels (7.2 cm, 14.4 cm and 21.6 cm). Step execution time, ankle and knee joint angular displacements at the instance of ground contact, and vertical landing stiffness and the amount of bodyweight supported by the contralateral (support) limb during the initial contact period were recorded. Measurements were repeated with Vision Blurred by light scattering lenses. With Blurred Vision, step execution time increased (P < 0.05), knee flexion and ankle plantar-flexion increased (P < 0.05), vertical stiffness decreased (P < 0.01), and the amount of bodyweight being supported by the contralateral leg increased (P < 0.05). These findings suggest that under conditions of Blurred Vision, subjects were more cautious and attempted to 'feel' their way to the floor rather than 'drop' on to it. This may have been an adaptation to increase the kinaesthetic information from the lower limb to make up for the unreliable or incomplete visual information. Correcting common visual problems such as uncorrected refractive errors and cataract may be an important intervention strategy in improving how the elderly negotiate stairs.