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University at Buffalo

EducationBuffalo, New York, United States
About: University at Buffalo is a education organization based out in Buffalo, New York, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 33773 authors who have published 63840 publications receiving 2278954 citations. The organization is also known as: UB & State University of New York at Buffalo.


Papers
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Journal ArticleDOI
TL;DR: In 2015 alcohol use and tobacco smoking use between them cost the human population more than a quarter of a billion disability-adjusted life years, with illicit drugs costing further tens of millions.
Abstract: Amy Peacock, Janni Leung, Sarah Larney, Samantha Colledge, Matthew Hickman, Jurgen Rehm, Gary A. Giovino, Robert West, Wayne Hall, Paul Griffiths, Robert Ali, Linda Gowing, John Marsden, Alize J. Ferrari, Jason Grebely, Michael Farrell and Louisa Degenhardt

623 citations

Posted Content
TL;DR: In this article, the authors explored three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view their actions?
Abstract: ed in the Journal of Economic Literature, September 1992, this paper explores three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view the SEC's actions? The SEC enforcement program, which consists of investigations and subsequent injunctive actions or administrative proceedings against offending registrants and auditors, is designed "to concentrate on particular problem areas and to anticipate emerging problems" (SEC,1989,p.1). The potential for SEC enforcement action provides incentives for corporate officers and independent CPAs to avoid unacceptable practices whose "effective prosecution is essential to preserving the integrity of the disclosure system" (SEC, 1989,p.81). The SEC summarizes its accounting-based enforcement actions in the Accounting and Auditing Enforcement Releases (AAERs). We examined 224 AAERs, issued between April 1982 and April 1989, describing the results of investigations against 188 firms. In the sample period, the SEC most often pursued overstatements of accounts receivable and inventories resulting from premature revenue recognition and delayed write-off, respectively. These two accounts make up 70% of the investigations. The income effects of these financial disclosure violations average more than 50% of reported income. We find that the disclosure of these reporting violations changed expectations of targets' future earnings as reflected in financial analysts' reduced earnings estimated after the disclosures.Disclosures and investigations of reporting violations have other consequences. Typically, targets' managers settle enforcement actions by consenting to an injunction that prohibits future violations of securities laws. Subsequently, more than 72% of the enforcement targets fired or forced the resignations of top managers and 81% were sued by their shareholders. In 42% of our sample, the SEC also censured the target's auditor; criticisms and penalties were more likely for smaller audit firms. In exploring how market agents react to the enforcement process, we focus on market returns around disclosures of alleged reporting violations, investigations, and final settlements. Disclosures of reporting violations are associated with average two-day abnormal returns of -13%; the magnitude of these returns is highly correlated with the earnings impact of the disputed accounting. We also observe abnormal returns of -6% at disclosures of investigations, even when the accounting errors were announced earlier. These negative returns imply substantial incentives for managers to avoid these investigation. We do not observe any changes in targets, share values at the investigations' final settlement. Section 2 describes the SEC enforcement process. Section 3 documents the effects of the SEC investigations and settlements on firms' financial statement, managers, and auditors. Section 4 addresses the stock market's reactions to the disclosure of reporting violations, investigations, and settlements. Section 5 provides conclusions and policy implications.

622 citations

Journal ArticleDOI
TL;DR: In this article, the authors studied the effect of collision centrality on the transverse momentum of PbPb collisions at the LHC with a data sample of 6.7 inverse microbarns.
Abstract: Jet production in PbPb collisions at a nucleon-nucleon center-of-mass energy of 2.76 TeV was studied with the CMS detector at the LHC, using a data sample corresponding to an integrated luminosity of 6.7 inverse microbarns. Jets are reconstructed using the energy deposited in the CMS calorimeters and studied as a function of collision centrality. With increasing collision centrality, a striking imbalance in dijet transverse momentum is observed, consistent with jet quenching. The observed effect extends from the lower cut-off used in this study (jet transverse momentum = 120 GeV/c) up to the statistical limit of the available data sample (jet transverse momentum approximately 210 GeV/c). Correlations of charged particle tracks with jets indicate that the momentum imbalance is accompanied by a softening of the fragmentation pattern of the second most energetic, away-side jet. The dijet momentum balance is recovered when integrating low transverse momentum particles distributed over a wide angular range relative to the direction of the away-side jet.

621 citations

Journal ArticleDOI
TL;DR: Recognition-by-components (RBC) provides a principled account of the heretofore undecided relation between the classic principles of perceptual organization and pattern recognition.
Abstract: The perceptual recognition of objects is conceptualized to be a process in which the image of the input is segmented at regions of deep concavity into simple volumetric components, such as blocks, cylinders, wedges, and cones. The fundamental assumption of the proposed theory, recognition-by-components (RBC), is that a modest set of components [ N probably ≤ 36] can be derived from contrasts of five readily detectable properties of edges in a 2-dimensional image: curvature, collinearity, symmetry, parallelism, and cotermination. The detection of these properties is generally invariant over viewing position and image quality and consequently allows robust object perception when the image is projected from a novel viewpoint or degraded. RBC thus provides a principled account of the heretofore undecided relation between the classic principles of perceptual organization and pattern recognition: The constraints toward regularization (Pragnanz) characterize not the complete object but the object's components. A principle of componential recovery can account for the major phenomena of object recognition: If an arrangement of two or three primitive components can be recovered from the input, objects can be quickly recognized even when they are occluded, rotated in depth, novel, or extensively degraded. The results from experiments on the perception of briefly presented pictures by human observers provide empirical support for the theory.

619 citations

Journal ArticleDOI
TL;DR: The data strongly indicate that KGDHC is a primary site of ROS production in normally functioning mitochondria, and NAD+ inhibited ROS production by the isolated enzymes and by permeabilized mitochondria.
Abstract: Mitochondria-produced reactive oxygen species (ROS) are thought to contribute to cell death caused by a multitude of pathological conditions. The molecular sites of mitochondrial ROS production are not well established but are generally thought to be located in complex I and complex III of the electron transport chain. We measured H2O2 production, respiration, and NADPH reduction level in rat brain mitochondria oxidizing a variety of respiratory substrates. Under conditions of maximum respiration induced with either ADP or carbonyl cyanide p-trifluoromethoxyphenylhydrazone,α-ketoglutarate supported the highest rate of H2O2 production. In the absence of ADP or in the presence of rotenone, H2O2 production rates correlated with the reduction level of mitochondrial NADPH with various substrates, with the exception of α-ketoglutarate. Isolated mitochondrial α-ketoglutarate dehydrogenase (KGDHC) and pyruvate dehydrogenase (PDHC) complexes produced superoxide and H2O2. NAD+ inhibited ROS production by the isolated enzymes and by permeabilized mitochondria. We also measured H2O2 production by brain mitochondria isolated from heterozygous knock-out mice deficient in dihydrolipoyl dehydrogenase (Dld). Although this enzyme is a part of both KGDHC and PDHC, there was greater impairment of KGDHC activity in Dld-deficient mitochondria. These mitochondria also produced significantly less H2O2 than mitochondria isolated from their littermate wild-type mice. The data strongly indicate that KGDHC is a primary site of ROS production in normally functioning mitochondria.

619 citations


Authors

Showing all 34002 results

NameH-indexPapersCitations
Rakesh K. Jain2001467177727
Julie E. Buring186950132967
Anil K. Jain1831016192151
Donald G. Truhlar1651518157965
Roger A. Nicoll16539784121
Bruce L. Miller1631153115975
David R. Holmes1611624114187
Suvadeep Bose154960129071
Ashok Kumar1515654164086
Philip S. Yu1481914107374
Hugh A. Sampson14781676492
Aaron Dominguez1471968113224
Gregory R Snow1471704115677
J. S. Keller14498198249
C. Ronald Kahn14452579809
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Performance
Metrics
No. of papers from the Institution in previous years
YearPapers
202388
2022363
20212,772
20202,695
20192,527
20182,500