The Brain as the Original Accounting Institution

2009 ◽  
Vol 84 (6) ◽  
pp. 1703-1712 ◽  
Author(s):  
John Dickhaut
Keyword(s):  
Human Interaction ◽  
Explicit Description ◽  
Accounting Principles ◽  
Parallel Structures ◽  
Neuronal Processes ◽  
The Brain ◽  
Accounting Procedure

ABSTRACT: The evolved brain neuronally processed information on human interaction long before the development of formal accounting institutions. Could the neuronal processes represent the underpinnings of the accounting principles that exist today? This question is pursued several ways: first as an examination of parallel structures that exist between the brain and accounting principles, second as an explanation of why such parallels might exist, and third as an explicit description of a paradigm that shows how the benefits of an accounting procedure can emerge in an experiment.

THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

2001 ◽  
Vol 28 (2) ◽  
pp. 141-186 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Research Program ◽  
Special Committee ◽  
Accounting Firms ◽  
Accounting Research ◽  
Research Division ◽  
Accounting Principles ◽  
The Creation ◽  
Big Eight ◽  
Accounting Procedure

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also intruded into the Special Committee's deliberations.

THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

2007 ◽  
Vol 34 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Securities And Exchange Commission ◽  
Accounting Practice ◽  
Slow Pace ◽  
Accounting Principles ◽  
Private And Public ◽  
Deferred Tax ◽  
Accounting Procedure ◽  
The U.S ◽  
Do So

In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its responsibility to “narrow the areas of difference” in accounting practice, the SEC is prepared to step in and do so itself. In this sense, the article deals with the tensions between the private and public sectors in the establishment of accounting principles in the U.S. during the mid-1960s. The article makes extensive use of primary resource materials in the author's personal archive, which have not been used previously in published work.

scholarly journals Sublethal Exposure Effects of the Neonicotinoid Clothianidin Strongly Modify the Brain Transcriptome and Proteome in the Male Moth Agrotis ipsilon

Insects ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 152
Author(s):  
Camille Meslin ◽  
Françoise Bozzolan ◽  
Virginie Braman ◽  
Solenne Chardonnet ◽  
Cédric Pionneau ◽  
...  
Keyword(s):  
Sex Pheromone ◽  
Molecular Mechanisms ◽  
Insect Pest ◽  
Agrotis Ipsilon ◽  
Positive Effects ◽  
Male Moth ◽  
Hormetic Effect ◽  
Pest Insects ◽  
Neuronal Processes ◽  
The Brain

Insect pest management relies mainly on neurotoxic insecticides, including neonicotinoids such as clothianidin. The residual accumulation of low concentrations of these insecticides can have positive effects on target pest insects by enhancing various life traits. Because pest insects often rely on sex pheromones for reproduction and olfactory synaptic transmission is cholinergic, neonicotinoid residues could indeed modify chemical communication. We recently showed that treatments with low doses of clothianidin could induce hormetic effects on behavioral and neuronal sex pheromone responses in the male moth, Agrotis ipsilon. In this study, we used high-throughput RNAseq and proteomic analyses from brains of A. ipsilon males that were intoxicated with a low dose of clothianidin to investigate the molecular mechanisms leading to the observed hormetic effect. Our results showed that clothianidin induced significant changes in transcript levels and protein quantity in the brain of treated moths: 1229 genes and 49 proteins were differentially expressed upon clothianidin exposure. In particular, our analyses highlighted a regulation in numerous enzymes as a possible detoxification response to the insecticide and also numerous changes in neuronal processes, which could act as a form of acclimatization to the insecticide-contaminated environment, both leading to enhanced neuronal and behavioral responses to sex pheromone.

scholarly journals Transient brain networks underlying interpersonal strategies during synchronized action

2020 ◽  
Author(s):  
Ole Adrian Heggli ◽  
Ivana Konvalinka ◽  
Joana Cabral ◽  
Elvira Brattico ◽  
Morten L Kringelbach ◽  
...  
Keyword(s):  
Computational Models ◽  
Brain Activity ◽  
Brain Regions ◽  
Brain Network ◽  
Human Interaction ◽  
Action Perception ◽  
Network Information ◽  
Mutual Adaptation ◽  
Underlying Mechanisms ◽  
The Brain

Abstract Interpersonal coordination is a core part of human interaction, and its underlying mechanisms have been extensively studied using social paradigms such as joint finger-tapping. Here, individual and dyadic differences have been found to yield a range of dyadic synchronization strategies, such as mutual adaptation, leading–leading, and leading–following behaviour, but the brain mechanisms that underlie these strategies remain poorly understood. To identify individual brain mechanisms underlying emergence of these minimal social interaction strategies, we contrasted EEG-recorded brain activity in two groups of musicians exhibiting the mutual adaptation and leading–leading strategies. We found that the individuals coordinating via mutual adaptation exhibited a more frequent occurrence of phase-locked activity within a transient action–perception-related brain network in the alpha range, as compared to the leading–leading group. Furthermore, we identified parietal and temporal brain regions that changed significantly in the directionality of their within-network information flow. Our results suggest that the stronger weight on extrinsic coupling observed in computational models of mutual adaptation as compared to leading–leading might be facilitated by a higher degree of action–perception network coupling in the brain.

scholarly journals Expression of the Cystathionine β Synthase (CBS) Gene During Mouse Development and Immunolocalization in Adult Brain

2003 ◽  
Vol 51 (3) ◽  
pp. 363-371 ◽  
Author(s):  
Karine Robert ◽  
François Vialard ◽  
Eric Thiery ◽  
Kiyoko Toyama ◽  
Pierre-Marie Sinet ◽  
...  
Keyword(s):  
Plasma Concentrations ◽  
Northern Blotting ◽  
Adult Brain ◽  
Spatial And Temporal Patterns ◽  
Mouse Development ◽  
Cellular Expression ◽  
Brain Expression ◽  
Neuronal Processes ◽  
The Brain

Hyperhomocysteinemia, caused by a lack of cystathionine β synthase (CBS), leads to elevated plasma concentrations of homocysteine. This is a common risk factor for atherosclerosis, stroke, and possibly neurodegenerative diseases. However, the mechanisms that link hyperhomocysteinemia due to CBS deficiency to these diseases are still unknown. Early biochemical studies describe developmental and adult patterns of transsulfuration and CBS expression in a variety of species. However, there is incomplete knowledge about the regional and cellular expression pattern of CBS, notably in the brain. To complete the previous data, we used in situ hybridization and Northern blotting to characterize the spatial and temporal patterns of Cbs gene expression during mouse development. In the early stages of development, the Cbs gene was expressed only in the liver and in the skeletal, cardiac, and nervous systems. The expression declined in the nervous system in the late embryonic stages, whereas it increased in the brain after birth, peaking during cerebellar development. In the adult brain, expression was strongest in the Purkinje cell layer and in the hippocampus. Immunohistochemical analyses showed that the CBS protein was localized in most areas of the brain but predominantly in the cell bodies and neuronal processes of Purkinje cells and Ammon's horn neurons.

scholarly journals Emerging Roles of BAI Adhesion-GPCRs in Synapse Development and Plasticity

2016 ◽  
Vol 2016 ◽  
pp. 1-9 ◽  
Author(s):  
Joseph G. Duman ◽  
Yen-Kuei Tu ◽  
Kimberley F. Tolias
Keyword(s):  
Neural Circuit ◽  
Current Knowledge ◽  
Angiogenesis Inhibitor ◽  
Autism Spectrum ◽  
Synapse Development ◽  
Downstream Signaling ◽  
Pharmacological Targets ◽  
Neuronal Processes ◽  
Circuit Formation ◽  
The Brain

Synapses mediate communication between neurons and enable the brain to change in response to experience, which is essential for learning and memory. The sites of most excitatory synapses in the brain, dendritic spines, undergo rapid remodeling that is important for neural circuit formation and synaptic plasticity. Abnormalities in synapse and spine formation and plasticity are associated with a broad range of brain disorders, including intellectual disabilities, autism spectrum disorders (ASD), and schizophrenia. Thus, elucidating the mechanisms that regulate these neuronal processes is critical for understanding brain function and disease. The brain-specific angiogenesis inhibitor (BAI) subfamily of adhesion G-protein-coupled receptors (adhesion-GPCRs) has recently emerged as central regulators of synapse development and plasticity. In this review, we will summarize the current knowledge regarding the roles of BAIs at synapses, highlighting their regulation, downstream signaling, and physiological functions, while noting the roles of other adhesion-GPCRs at synapses. We will also discuss the relevance of BAIs in various neurological and psychiatric disorders and consider their potential importance as pharmacological targets in the treatment of these diseases.

scholarly journals Embodied Interaction and Spatial Skills: A Systematic Review of Empirical Studies

2020 ◽  
Author(s):  
Serena Lee-Cultura ◽  
Michail Giannakos
Keyword(s):  
Systematic Review ◽  
Empirical Studies ◽  
The Body ◽  
Human Interaction ◽  
Embodied Interaction ◽  
Spatial Skills ◽  
Successful Management ◽  
The Past ◽  
Future Work ◽  
The Brain

Abstract Embodied interaction describes the interplay between the brain and the body and its influence on the sharing, creation and manipulation of meaningful interactions with technology. Spatial skills entail the acquisition, organization, utilization and revision of knowledge about spatial environments. Embodied interaction is a rapidly growing topic in human–computer interaction with the potential to amplify human interaction and communication capacities, while spatial skills are regarded as key enablers for the successful management of cognitive tasks. This work provides a systematic review of empirical studies focused on embodied interaction and spatial skills. Thirty-six peer-reviewed articles were systematically collected and analysed according to their main elements. The results summarize and distil the developments concerning embodied interaction and spatial skills over the past decade. We identify embodied interaction capacities found in the literature review that help us to enhance and develop spatial skills. Lastly, we discuss implications for research and practice and highlight directions for future work.

COMPLEXITY-BASED ANALYSIS OF BRAINS’ SYNCHRONIZATION IN HUMAN–HUMAN INTERACTION

Fractals ◽  
2020 ◽  
Vol 28 (07) ◽  
pp. 2050102 ◽  
Author(s):  
MOHAMED RASMI ASHFAQ AHAMED ◽  
MOHAMMAD HOSSEIN BABINI ◽  
NAJMEH PAKNIYAT ◽  
HAMIDREZA NAMAZI
Keyword(s):  
Fractal Analysis ◽  
Brain Activity ◽  
Human Interaction ◽  
Physiological Signals ◽  
Eeg Signals ◽  
Human Voice ◽  
The Mean ◽  
First Time ◽  
The Relationship ◽  
The Brain

Talking is the most common type of human interaction that people have in their daily life. Besides all conducted studies on the analysis of human behavior in different conditions, no study has been reported yet that analyzed how the brain activity of two persons is related during their conversation. In this research, for the first time, we investigate the relationship between brain activities of people while communicating, considering human voice as the mean of this connection. For this purpose, we employ fractal analysis in order to investigate how the complexity of electroencephalography (EEG) signals for two persons are related. The results showed that the variations of complexity of EEG signals for two persons are correlated while communicating. Statistical analysis also supported the result of analysis. Therefore, it can be stated that the brain activities of two persons are correlated during communication. Fractal analysis can be employed to analyze the correlation between other physiological signals of people while communicating.

scholarly journals Brain Entropy, Fractal Dimensions and Predictability: A Review of Complexity Measures for EEG in Healthy and Neuropsychiatric Populations

2021 ◽  
Author(s):  
Zen Juen Lau ◽  
Tam Pham ◽  
SH Annabel Chen ◽  
Dominique Makowski
Keyword(s):  
Complexity Analysis ◽  
Fractal Dimensions ◽  
Eeg Signals ◽  
Mathematical Concepts ◽  
Complexity Measures ◽  
Entry Level ◽  
Increasing Trend ◽  
Neuronal Processes ◽  
Brain Entropy ◽  
The Brain

While electroencephalography (EEG) signals are commonly examined using conventional linear methods, there has been an increasing trend towards the use of complexity analysis in quantifying neural activity. On top of revealing complex neuronal processes of the brain that may not be possible with linear approaches, EEG complexity measures have also demonstrated their potential as biomarkers of psychopathology such as depression and schizophrenia. Unfortunately, the opacity of algorithms and descriptions originating from mathematical concepts have made it difficult to understand what complexity is and how to draw consistent conclusions when applied within psychology and neuropsychiatry research. In this review, we provide an overview and entry-level explanation of existing EEG complexity measures, which can be broadly categorized as measures of (1) predictability and (2) regularity. We then synthesize complexity findings across different areas of psychological science, namely in consciousness research, mood and anxiety disorders, schizophrenia, neurodevelopmental and neurodegenerative disorders, as well as changes across the lifespan, while addressing some theoretical and methodological issues underlying the discrepancies in the data. Finally, we present important considerations when choosing and interpreting these metrics.

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