544 U.S. 336, 346, 125 S.Ct. 1627, 161 L.Ed.2d 577 (2005); Lentell, 396 F.3d at 172). Accord Emer e.g., In re Nortel Networks, 238 F.Supp.2d at 629. 115 . Ganino, 228 F.3d at 167. 116 . See id. 117 . Compl. ¶ 15. 118 . See id. 119 . See, e.g., ¶¶ 80, 86, 99. 120 . Id. ¶¶ 82, 84, 88, 90. 121 . In re Par Pharm., 733 F.Supp. at 675. 122 . Compl. ¶ 58. 123 . See id. ¶ 59. 124 . See id. ¶¶ 44-45, 52-56. 125 . See id. ¶ 105. 126 . See id. ¶ 80. 127 . Id. 128 . See id. ¶ 81. 129 . See id. 130 . See In re Vivendi Universal, 381 F.Supp.2d at 182. 131 . Compl. ¶¶ 65-66. 132 . See id. ¶ 68. 133 . See id. ¶ 71. 134 . See id. 135 . Id. ¶ 101. 136 . Id. ¶ 69. 137 . See id. ¶ 72. 138 . See id. ¶ 70. 139 . See id. ¶¶ 73, 80-81, 101. 140 . See id. ¶¶ 73-74. 141 . See Pu o Instruments, 235 F.R.D. at 232 (<HOLDING>). 160 . In re Scottish Re Group, 524 F.Supp.2d
holding that scienter requirement was met where gaap violations led to restatement and individual defendants were aware of weak internal controls holding that the failure to maintain the facility in a safe condition or to warn of hazards was an  operational failure following the planning decision to operate and maintain the public landing holding that a failure to maintain sufficient internal controls to avoid fraud is  indicative of scienter holding that a plaintiff cannot avoid the securities fraud exception by pleading mail fraud or wire fraud if the conduct giving rise to those offenses also amounts to securities fraud holding that failure to follow gaap without more is insufficient to establish scienter