This chapter contains sections titled: Introduction Public accounting services AICPA's code of professional conduct Enforcement of the Code of Conduct Illustrative disciplinary actions Controversial ethical issues in the accounting profession Conclusion.

Beller, Bender, and Medin (this issue) offer a provocative proposal outlining several reasons why anthropology and the rest of cognitive science might consider parting ways. Among those reasons, they suggest that separation might maintain the diversity needed to address larger problems facing humanity, and that the research strategies used across the disciplines are already so diverse as to be incommensurate. The present paper challenges the view that research strategies are incommensurate and offers a multimethod approach to cultural research that can (...) help to establish common ground while maintaining diversity. (shrink)

The title of the target article suggests an agenda for research on cognitive evolution that is doubly flawed. It implies that we can learn directly about animals' mental states, and its focus on human uniqueness impels a search for an existence proof rather than for understanding what components of given cognitive processes are shared among species and why.

It is widely accepted that ethical leadership is beneficial for the organization, the leader, and followers. Yet, little has been said about potential limitations of ethical leadership, particularly boundary conditions involving the same person perceived to display ethical leadership. Drawing on conservation of resources theory, we argue that supervisor-induced hindrance stress and job hindrance stress are factors linked to the supervisor and work environment that may limit the positive impact of ethical leadership on employee deviance and turnover intentions. Specifically, we (...) expect that high levels of hindrance stress drain resources, specifically perceptions of social support, by inhibiting the completion of work, particularly in combination with the high expectations of ethical leaders. We test our model across two time-lagged field studies. Our results demonstrate that supervisor-induced hindrance stress mitigates some of the beneficial impact of ethical leadership and that job hindrance stress further strains these relationships. Overall, our results suggest that both forms of hindrance stress jointly impact the effectiveness of ethical leadership on important outcomes, and do so partly because of their influence on perceived social support. We discuss theoretical contributions to the ethical leadership and stress bodies of literature, as well as practical implications for managers and organizations wishing to develop ethical leaders. (shrink)

When animals choose between completing a cognitive task and “escaping,” proper interpretation of their behavior depends crucially on methodological details, including how forced and freely chosen tests are mixed and whether appropriate transfer tests are administered. But no matter how rigorous the test, it is impossible to go beyond functional similarity between human and nonhuman behaviors to certainty about human-like consciousness.

ABSTRACT Our discussion of Niccolò Tornioli's The Astronomers questions some of the traditional identifications of its characters, although we cannot claim to have solved these figures’ identities and several remain a mystery. We do present new iconographic interpretations of particular scientific instruments, diagrams, and natural phenomena in the canvas. These novel readings occasionally remain conjectural in part because Tornioli represents these entities in a way that makes it clear that he did not fully comprehend them. The errors and obscurities in (...) Tornioli’s painting lead us to two conclusions. First, that his erudite patron Virgilio Spada was unlikely to have been involved in the definition of the painting’s iconographies, as he would have objected to Tornioli’s crass mistakes and obscure imagery. Second, that these errors and indistinct details should be taken at face value, insofar as they accentuate the difficulties of astronomical observation. Beyond highlighting these challenges, we argue that the painting also visualizes techniques for countering them. Specifically, the canvas would have focused early modern observers’ attention on the edifying powers of civil conversations and communal observations with scientific instruments as well as images—including diagrams, celestial maps, and paintings. (shrink)

Neurological diseases, particularly in the context of aging, have serious impacts on quality of life and can negatively affect bone health. The brain-bone axis is critically important for skeletal metabolism, sensory innervation, and endocrine cross-talk between these organs. This review discusses current evidence for the cellular and molecular mechanisms by which various neurological disease categories, including autoimmune, developmental, dementia-related, movement, neuromuscular, stroke, trauma, and psychological, impart changes in bone homeostasis and mass, as well as fracture risk. Likewise, how bone may (...) affect neurological function is discussed. Gaining a better understanding of brain-bone interactions, particularly in patients with underlying neurological disorders, may lead to development of novel therapies and discovery of shared risk factors, as well as highlight the need for broad, whole-health clinical approaches toward treatment. (shrink)

ABSTRACTPrevious research has examined emotion regulation and trauma in the context of psychopathology, yet little research has examined ER in posttraumatic growth, the experience of pos...

The primary purpose of this study was to better understand the effects of consumers' perceived self-efficacy on their perceptions of the ethicality of a fear appeal and subsequent attitudes towards the ad, the brand, and purchase intentions. In this study, a total of 305 consumer responses were investigated to determine attitudes toward a fear appeal ad. The results suggest that the use of strong fear appeals may not be perceived as unethical if consumers feel they can use the recommended product (...) to effectively eliminate the threat posed by the ad. (shrink)

Around the world, agricultural landscapes are increasingly seen as “multi-functional” spaces, expected to deliver food supplies while improving rural livelihoods and protecting and restoring healthy ecosystems. To support this array of functions and benefits, governments and civil society in many regions are now promoting integrated farm- and landscape-scale management strategies, in lieu of fragmented management strategies. While rural producers are fundamental to achieving multi-functional landscapes, they are frequently viewed as targets of, or barriers to, landscape-oriented initiatives, rather than as leading (...) agents of change. In reality, however, rural producers in many areas have embraced elements of multi-functional land management. In this paper, we explore the role and recent evolution of producer movements in influencing multi-functional farm and landscape management. We explore these roles through six case studies, including a land reform movement in Brazil, indigenous territorial development in Bolivia, conservation agriculture associations in Canada, environmental cooperatives in the Netherlands, indigenous and biocultural heritage associations in Peru, and Landcare groups in the Philippines. These experiences suggest that producer movements are playing pivotal roles in supporting landscape multi-functionality, not only through agroecological farming practices but also through off-farm efforts to conserve ecosystems and support multi-stakeholder landscape planning. On the other hand, interests of producer movements are not always fully aligned with multi-functional landscape management approaches. The contribution of producer movements to multi-functional landscapes depends on these movements including farm and landscape stewardship in their values and goals, and having the political support and capacity to engage meaningfully in multi-stakeholder processes. (shrink)

As of October 23, 2020, almost 42 million cases of COVID-19 have been reported globally. Although many different treatments have been applied in infected...

ObjectivesThis paper aims to identify potential areas for refinement in existing theoretical models of suicide, and introduce a new integrative theoretical framework for understanding suicide, that could inform such refinements.MethodsLiterature on existing theoretical models of suicide and how they contribute to understanding psychological processes involved in suicide was evaluated in a narrative review. This involved identifying psychological processes associated with suicide. Current understanding of these processes is discussed, and suggestions for integration of the existing literature are offered.ResultsExisting approaches to understanding (...) suicide have advanced the current knowledge of suicide in various ways. They have guided valuable research in the following areas: motivations for suicide and the psychological distress which influences suicide attempts; ambivalence about suicide; suicidal individuals’ focus of attention; and ways in which individuals who contemplate suicide differ from individuals who attempt suicide. We outline a new theoretical framework as a means to integrating all of these concepts into the three principles of control, conflict, and awareness. Within this framework, suicide is regarded as occurring due to a long standing conflict between an individual’s personal goals, culminating in an episode of acute loss of control. The new framework posits that the individual then strives to regain control through the means of suicide because of a narrowed awareness of consequences of their actions on other valued goals. This psychological mechanism of limited awareness is posited to be the common pathway by which individuals make a suicide attempt, regardless of which risk factors are present.ConclusionThis article introduces a theoretical framework that generates several hypotheses for future research, and focuses on psychological processes occurring during immediate crisis. One of the key hypotheses resulting from our predictions on how individuals progress from contemplating to attempting suicide will be tested in an ongoing program of research: Individuals who attempt suicide have a significantly reduced awareness of consequences of suicide, which would negatively impact on their important life goals, values, principles, or ideals, compared to individuals who contemplate suicide. Therapy guided by the new framework may be more flexible, immediate, and client-focused than other therapies for suicidal individuals. (shrink)

Advancements in novel neurotechnologies, such as brain computer interfaces and neuromodulatory devices such as deep brain stimulators, will have profound implications for society and human rights. While these technologies are improving the diagnosis and treatment of mental and neurological diseases, they can also alter individual agency and estrange those using neurotechnologies from their sense of self, challenging basic notions of what it means to be human. As an international coalition of interdisciplinary scholars and practitioners, we examine these challenges and make (...) recommendations to mitigate negative consequences that could arise from the unregulated development or application of novel neurotechnologies. We explore potential ethical challenges in four key areas: identity and agency, privacy, bias, and enhancement. To address them, we propose democratic and inclusive summits to establish globally-coordinated ethical and societal guidelines for neurotechnology development and application, new measures, including “Neurorights,” for data privacy, security, and consent to empower neurotechnology users’ control over their data, new methods of identifying and preventing bias, and the adoption of public guidelines for safe and equitable distribution of neurotechnological devices. (shrink)

In paediatric oncology, research and treatments are often closely combined, which may compromise voluntary informed consent of parents. We identified two key scenarios in which voluntary informed consent for paediatric oncology studies is potentially compromised due to the intertwinement of research and care. The first scenario is inclusion by the treating paediatric oncologist, the second scenario concerns treatments confined to the research context. In this article we examine whether voluntary informed consent of parents for research is compromised in these two (...) scenarios, and if so whether this is also morally problematic. For this, we employ the account of voluntary consent from Nelson and colleagues, who assert that voluntary consent requires substantial freedom from controlling influences. We argue that, in the absence of persuasion or manipulation, inclusion by the treating physician does not compromise voluntariness. However, it may function as a risk factor for controlling influence as it narrows the scope within which parents make decisions. Furthermore, physician appeal to reciprocity is not controlling as it constitutes persuasion. In addition, framing information is a form of informational manipulation and constitutes a controlling influence. In the second scenario, treatments confined to the research context qualify as controlling if the available options are restricted through manipulation of options. Although none of the influences is morally problematic in itself, a combination of influences may create morally problematic instances of involuntary informed consent. Therefore, safeguards should be implemented to establish an optimal environment for parents to provide voluntary informed consent in an integrated research-care context. (shrink)

Temporal binding refers to a phenomenon whereby the time interval between a cause and its effect is perceived as shorter than the same interval separating two unrelated events. We examined the developmental profile of this phenomenon by comparing the performance of groups of children (aged 6-7-, 7-8-, and 9-10- years) and adults on a novel interval estimation task. In Experiment 1, participants made judgments about the time interval between i) their button press and a rocket launch, and ii) a non-causal (...) predictive signal and rocket launch. In Experiment 2, an additional causal condition was included in which participants made judgments about the interval between an experimenter’s button press and the launch of a rocket. Temporal binding was demonstrated consistently and did not change in magnitude with age: estimates of delay were shorter in causal contexts for both adults and children. Additionally, the magnitude of the binding effect was greater when participants themselves were the cause of an outcome compared to when they were mere spectators. This suggests that although causality underlies the binding effect, intentional action may modulate its magnitude. Again, this was true of both adults and children. Taken together, these results are the first to suggest that the binding effect is present and developmentally constant from childhood into adulthood. (shrink)

More and more cities develop urban food strategies to guide their efforts and practices towards more sustainable food systems. An emerging theme shaping these food policy endeavours, especially prominent in North and South America, concerns the enhancement of social justice within food systems. To operationalise this theme in a European urban food governance context we adopt Nancy Fraser’s three-dimensional theory of justice: economic redistribution, cultural recognition and political representation. In this paper, we discuss the findings of an exploratory document analysis (...) of the social justice-oriented ambitions, motivations, current practices and policy trajectories articulated in sixteen European UFSs. We reflect on the food-related resource allocations, value patterns and decision rules these cities propose to alter and the target groups they propose to support, empower or include. Overall, we find that UFSs make little explicit reference to social justice and justice-oriented food concepts, such as food security, food justice, food democracy and food sovereignty. Nevertheless, the identified resources, services and target groups indicate that the three dimensions of Fraser are at the heart of many of the measures described. We argue that implicit, fragmentary and unspecified adoption of social justice in European UFSs is problematic, as it may hold back public consciousness, debate and collective action regarding food system inequalities and may be easily disregarded in policy budgeting, implementation and evaluation trajectories. As a path forward, we present our plans for the RE-ADJUSTool that would enable UFS stakeholders to reflect on how their UFS can incorporate social justice and who to involve in this pursuit. (shrink)

This paper throws some light on the nature of argumentation, its use and advantages, within the setting of doctor–patient interaction. It claims that argumentation can be used by doctors to offer patients reasons that work as ontological conditions for enhancing the decision making process, as well as to preserve the institutional nature of their relationship with patients. In support of these claims, selected arguments from real-life interactions are presented in the second part of the paper, and analysed by means of (...) a model of argumentation borrowed from classical rhetoric, and refined according to the modern orientation of the pragma-dialectic approach. (shrink)

In paediatric oncology, research and treatments are often closely combined, which may compromise voluntary informed consent of parents. We identified two key scenarios in which voluntary informed consent for paediatric oncology studies is potentially compromised due to the intertwinement of research and care. The first scenario is inclusion by the treating paediatric oncologist, the second scenario concerns treatments confined to the research context. In this article we examine whether voluntary informed consent of parents for research is compromised in these two (...) scenarios, and if so whether this is also morally problematic. For this, we employ the account of voluntary consent from Nelson and colleagues, who assert that voluntary consent requires substantial freedom from controlling influences. We argue that, in the absence of persuasion or manipulation, inclusion by the treating physician does not compromise voluntariness. However, it may function as a risk factor for controlling influence as it narrows the scope within which parents make decisions. Furthermore, physician appeal to reciprocity is not controlling as it constitutes persuasion. In addition, framing information is a form of informational manipulation and constitutes a controlling influence. In the second scenario, treatments confined to the research context qualify as controlling if the available options are restricted through manipulation of options. Although none of the influences is morally problematic in itself, a combination of influences may create morally problematic instances of involuntary informed consent. Therefore, safeguards should be implemented to establish an optimal environment for parents to provide voluntary informed consent in an integrated research-care context. (shrink)

Workplace ostracism is a prevalent and painful experience. The majority of studies focus on negative outcomes of ostracism, with less work examining employees’ potential adaptive responses to it. Further, scholars have suggested that such responses depend on employee attributions, yet little research has taken an attributional perspective on workplace ostracism. Drawing on sociometer theory and attribution theory we develop and test a model that investigates why and under what circumstances ostracized employees engage in adaptive responses to ostracism. Specifically, we argue (...) that ostracized employees feel greater levels of shame and, in turn, are motivated to engage in greater ingratiation behavior toward their ostracizers. However, we predict that perceptions of ostracizers’ competence and warmth shape different attributional processes, which influence the degree to which the ostracized employee experience shame and, in turn, is motivated to engage in ingratiation behavior. Results of a three-wave, time-lagged survey support our prediction that shame mediates the relationship between coworker ostracism and ingratiation behavior. Moreover, results support our three-way interaction, such that coworkers who report higher levels of ostracism and who perceive their coworkers as more (vs. less) competent and more (vs. less) warm report higher shame, and, in turn, ingratiation behavior. Theoretical and practical implications, as well as avenues for future research, are discussed. (shrink)

ABSTRACT Despite Institutional Review Board concerns about psychological harm arising from research participation, evidence from trauma-questionnaire research suggests that participation is typically well-tolerated by participants. Yet, it is unclear how participant experiences of in-lab trauma simulations align with IRB ethical guidelines. Thus, we compared reactions to a trauma film paradigm with reactions to a positive film task or cognitive tasks. Overall, relative to other conditions, the trauma film was well-tolerated by participants: they generally reported low-to-moderate negative emotions, moderate benefits, and (...) that participation was not worse than everyday stressors. Our results have implications for the research community in designing trauma-based research. (shrink)

Medical school curricula, although traditionally and historically dominated by science, have generally accepted, appreciated, and welcomed the inclusion of literature over the past several decades. Recent concerns about medical professional formation have led to discussions about the specific role and contribution of literature and stories. In this article, we demonstrate how professionalism and the study of literature can be brought into relationship through critical and interrogative interactions based in the literary skill of close reading. Literature in medicine can question the (...) meaning of “professionalism” itself, thereby resisting standardization in favor of diversity method and of outcome. Literature can also actively engage learners with questions about the human condition, providing a larger context within which to consider professional identity formation. Our fundamental contention is that, within a medical education framework, literature is highly suited to assist learners in questioning conventional thinking and assumptions about various dimensions of professionalism. (shrink)

Role models can be highly influential in conveying ethical standards. This study investigates the influence various categories of role models have had on a population of over 1,600 undergraduate students in Texas, Oregon and Michigan. Those identifying clergy, boy scout leaders, friends and college advisors as role models exhibited less willingness to adopt questionable ethical behavior in negotation situations. Journalist and spouse role models tended to cause students to be more accepting of questionable behavior. Individuals with strong end-result and social (...) contract ethical philosophies, as well as males and those who served in the military exhibited strong tendencies toward less than ethical behavior. Individuals with strong rule ethical philosophy, high levels of religiousity, and those with a cooperative attitude in negotiations tended to adopt higher ethical standards in negotiations. (shrink)