BackgroundYouth substance use is a public health problem globally, where alcohol is one of the drugs most consumed by children, and youth prevention is the best intervention for drug abuse.ObjectiveReview the latest evidence of alcohol use prevention programs in empirical research, oriented to all fields of action among children and youth.MethodsA narrative and critical review was carried out within international databases in August 2021 and was limited to empirical studies that appeared in the last five years. A flow diagram was (...) used according to the PRISMA statements. Empirical research articles in English with RCTs and quasi-experimental design that included alcohol, children, and young people up to 19 years of age were included. The authors examined the results and conceptual frameworks of the Prevention programs by fields of action.ResultsTwenty-two articles were found from four fields of action: school, family, community, and web-based, representing 16 alcohol prevention programs. School-based alcohol prevention programs are clinically relevant [Theory of Planned Behavior, Refuse, Remove, Reasons, Preventure, The GOOD Life, Mantente REAL, Motivational Interviewing, Primavera, Fresh Start, Bridges/Puentes], they are effective in increasing attitudes and intentions toward alcohol prevention behavior, while decreasing social norms and acceptance of alcohol, reducing intoxication, and increasing perceptions with regards to the negative consequences of drinking.DiscussionThis narrative and critical review provides an updated synthesis of the evidence for prevention programs in the school, family, community, and web-based fields of action, where a more significant number of programs exist that are applied within schools and for which would have greater clinical relevance. However, the prevention programs utilized in the other fields of action require further investigation. (shrink)

Investigar a los buenos profesores es complejo porque se corre el riesgo de generalizar trivializando sus características, por lo mismo, es fundamental no caer en la tentación de pensar que son ideales, puesto que son seres humanos que viven su existencia al igual que cada uno de nosotros, sólo que con compromiso y amor por lo que hacen. Gracias a las historias de vida pudimos entender el proceso de la profesionalización docente, develar sus principales complejidades y señalar tendencias válidas para (...) cualquier profesor que pueden ajustarse con flexibilidad a esos patrones. La construcción analítica nos aportó luces para entender y explicar qué es lo que hace a un profesor un Buen Profesor. Esto es, la valoración del sentido común, la improvisación, la conciencia del cambio, la reflexión y la acción pedagógica. Sus características pueden ser intencionalmente promovidas en las distintas etapas de formación profesional porque tienen la cualidad de generar entusiasmo, contagio con un compromiso pedagógico, social y político por el trabajo bien hecho. (shrink)

BackgroundThe Patient Health Questionnaire-9 is the most well-known self-report measure to screen for depressive symptomatology, although discerning which is the factor structure that represents the best fit remains a challenge.ObjectiveThe aim of this study was to analyze the psychometric properties and factorial structure of the Spanish version of the PHQ-9 in a large sample of Ecuadorian college students.MethodsA total of 5,394 students from three Ecuadorian universities were surveyed using a computerized questionnaire within a 4-week assessment period. The PHQ-9 was tested (...) for factorial structure, reliability, and correlations with other mental health-related measures.ResultsThe hierarchical model that included a general factor and three nested factors had a better fit, and such a hierarchical structure remained invariant across sex and age. Total omega value was 0.90 for the total scale and hierarchical omega values were 0.68 for the general factor, as well as 0.34, 0.38, and 0.44 for the respective nested factors. Moreover, PHQ-9 scores were significantly higher among women, although effect sizes of comparison of those sex differences were very small. Finally, the PHQ-9 scores correlated with multiple mental health indicators.DiscussionThe Spanish version of the PHQ-9 showed good psychometric properties among Ecuadorian college students. The hierarchical structure showed the best fit for the data, including not only a dominant general factor, but also the somatic, cognitive/affective and concentration/motor subcomponents. In conclusion, the PHQ-9 tool seems to represent an easy-to-implement screening questionnaire to design preventive programs for those Ecuadorian college students at risk of developing depressive disorders. (shrink)

Se presenta en este texto una propuesta didáctica realizada en la asignatura Didáctica de las Ciencias Sociales en Educación Primaria, de 3º de Grado en Educación Primaria de la Universidad de Córdoba (España). Uno de los objetivos de dicha intervención, como de la propia disciplina de Didáctica de las Ciencias Sociales, incide en el trabajo de las nociones temporales en la formación del futuro profesorado de Educación Primaria que, en este caso, se han abordado desde la comparación entre el pasado (...) y el presente a través de la prensa. Para el análisis de dichos materiales, tanto históricos como actuales, se ha potenciado una perspectiva de género, promoviendo que el alumnado se pregunte por las relaciones de género en una temática concreta, como es el mundo laboral. (shrink)

The new Coronavirus has been declared a global pandemic by the World Health Organization. The sudden outbreak of this new virus and the measure of lockdown adopted to contain the epidemic have profoundly changed the lifestyles of the Italian population, with an impact on people’s quality of life and on their social relationships. In particular, due to forced and prolonged cohabitation, couples may be subject to specific stressors during the epidemic. In addition, living with a chronic health condition may add (...) specific challenges to the ones posed by the epidemic itself. The present cross-sectional study aimed to provide a picture of the challenges as well as the resources for both individual and relational well-being of Italian individuals in a couple relationship, with a specific attention to the comparison between individuals living with and without a chronic disease. Results showed that people with a chronic disease had lower psychological well-being and more fears and worries about the COVID-19. People with a chronic disease perceived fewer resources than healthy people. Moreover, the challenges are shown to be associated with less psychological well-being and high pessimism about the future. Instead individual, relational, and social resources play a protective role during the pandemic for both healthy and chronically ill people. (shrink)

The Concussion in Sport Group guidelines have successfully brought the attention of brain injuries to the global medical and sport research communities, and has significantly impacted brain injury-related practices and rules of international sport. Despite being the global repository of state-of-the-art science, diagnostic tools and guides to clinical practice, the ensuing consensus statements remain the object of ethical and sociocultural criticism. The purpose of this paper is to bring to bear a broad range of multidisciplinary challenges to the processes and (...) products of sport-related concussion movement. We identify lacunae in scientific research and clinical guidance in relation to age, disability, gender and race. We also identify, through multidisciplinary and interdisciplinary analysis, a range of ethical problems resulting from conflicts of interest, processes of attributing expertise in sport-related concussion, unjustifiably narrow methodological control and insufficient athlete engagement in research and policy development. We argue that the sport and exercise medicine community need to augment the existing research and practice foci to understand these problems more holistically and, in turn, provide guidance and recommendations that help sport clinicians better care for brain-injured athletes. (shrink)

8 March, now known as International Women’s Day, is a day for feminist claims where demonstrations are organized in over 150 countries, with the participation of millions of women all around the world. These demonstrations can be viewed as collective rituals and thus focus attention on the processes that facilitate different psychosocial effects. This work aims to explore the mechanisms involved in participation in the demonstrations of 8 March 2020, collective and ritualized feminist actions, and their correlates associated with personal (...) well-being and collective well-being, collective efficacy and collective growth, and behavioral intention to support the fight for women’s rights. To this end, a cross-cultural study was conducted with the participation of 2,854 people from countries in Latin America and Europe, with a retrospective correlational cross-sectional design and a convenience sample. Participants were divided between demonstration participants and non-demonstrators or followers who monitored participants through the media and social networks. Compared with non-demonstrators and with males, female and non-binary gender respondents had greater scores in mechanisms and criterion variables. Further random-effects model meta-analyses revealed that the perceived emotional synchrony was consistently associated with more proximal mechanisms, as well as with criterion variables. Finally, sequential moderation analyses showed that proposed mechanisms successfully mediated the effects of participation on every criterion variable. These results indicate that participation in 8M marches and demonstrations can be analyzed through the literature on collective rituals. As such, collective participation implies positive outcomes both individually and collectively, which are further reinforced through key psychological mechanisms, in line with a Durkheimian approach to collective rituals. (shrink)

Desde la publicación de la encíclica Laudato si ‘(LS) del Papa Francisco en 2015, se han llevado a cabo múltiples acciones para fomentar una visión integral de la ecología en la Iglesia Católica. El objetivo fue el desarrollo de una propuesta curricular que incluye el desarrollo sostenible e integral en la enseñanza de la religión católica. El curso CHANCES ofrece un nuevo paradigma de la enseñanza de la religión católica, mostrando cómo desde ella se pueden descubrir motivaciones profundas, y potenciar (...) actitudes y virtudes, que pueden contribuir al desarrollo de competencias en sostenibilidad. (shrink)

Background: Waiving parent permission can be an option in some epidemiological and social research with adolescents. However, exemptions have not been uniformly considered or applied. Our aim is to critically assess the different factors that could be taken into account when making decisions about waiving active parental permission in observational research with adolescents.DiscussionIn some cases alternatives to parental permission could be applied to protect the rights of both adolescents and parents and also to assure the benefits to adolescents as a (...) group that can come from appropriately conducted studies. However, the criteria of ensuring minimal risk can be difficult to define and apply and a distinction between harm and discomfort is reviewed. Waiving active parental permission could be acceptable when the risk of harm is minimal; when the research questions are related to an activity for which adolescents are not legally considered to be children; when the risk of harm or discomfort may increase if parental permission is required; and when risk of discomfort is low because the questionnaire is not potentially offensive for some adolescents and/or for some parents.SummaryStringent rules concerning parental permission in some studies could be detrimental to adolescents. A framework and a decision tree guide are proposed to help researchers and Research Ethics Committees in their decisions on whether active parental permission must be obtained. (shrink)

This paper presents the design and validation process of a set of instruments to evaluate the impact of an informal learning initiative to promote Science, Technology, Engineering, and Mathematics vocations in students, their families, and teachers. The proposed set of instruments, beyond assessing the satisfaction of the public involved, allow collecting data to evaluate the impact in terms of changes in the consideration of the role of women in STEM areas and STEM vocations. The procedure followed to develop the set (...) of instruments consisted of two phases. In the first phase, a preliminary version of the questionnaires was designed based on the objectives of the Girls4STEM initiative, an inclusive project promoting STEM vocations between 6 and 18 years old boys and girls. Five specific questionnaires were designed, one for the families, two for the students and two for the teachers. A refined version of each questionnaire was obtained with evidence of content validity after undergoing an expert judgment process. The second phase was the refinement of the instruments, to ascertain the evidence of reliability and validity so that a final version was derived. In the paper, a high-quality set of good practices focused on promoting diversity and gender equality in the STEM sector are presented from a Higher Education Institution perspective, the University of Valencia. The main contribution of this work is the achievement of a set of instruments, rigorously designed for the evaluation of the implementation and effectiveness of a STEM promoting program, with sufficient validity evidence. Moreover, the proposed instruments can be a reference for the evaluation of other projects aimed at diversifying the STEM sector. (shrink)

BackgroundAlcohol use is one of the main risk factors that leads to detrimental health effects and support for a transdiagnostic approach to alcohol use disorders is growing. However, the role of transdiagnostic predictors of problematic alcohol consumption in Ecuador are understudied.ObjectiveThe aim of this study was to examine gender differences in psychological stress and inflexibility as transdiagnostic predictors of problematic alcohol consumption in a large sample of college students in Ecuador.MethodsA total of 7,905 college students were surveyed using the following (...) standardized scales: Alcohol Use Disorders Identification Test, Perceived Stress Scale-14, and Acceptance and Action Questionnaire. Macro Process for SPSS was used to analyze mediation and moderation effects.ResultsReported alcohol consumption was significantly higher in men than women students. On the other hand, women reported significantly higher levels of perceived stress and psychological inflexibility than men students. Gender, age, psychological stress, and inflexibility were significant predictors of alcohol consumption. Moreover, psychological inflexibility mediated the impact of stress on alcohol consumption, particularly in women.DiscussionResults of this study support psychological stress and psychological inflexibility as critical transdiagnostic variables related to increased rates of alcohol consumption among Ecuadorian college students. These conclusions contribute to the development of transdiagnostic comprehensive programs, which encompasses promotive, preventive, and treatment services that allow to alleviate the burden of alcohol, as well as to enrich the growing research on alcohol consumption in this population from a gender perspective. (shrink)

Brain monitoring combined with automatic analysis of EEGs provides a clinical decision support tool that can reduce time to diagnosis and assist clinicians in real-time monitoring applications (e.g., neurological intensive care units). Clinicians have indicated that a sensitivity of 95% with specificity below 5% was the minimum requirement for clinical acceptance. In this study, a high-performance automated EEG analysis system based on principles of machine learning and big data is proposed. This hybrid architecture integrates hidden Markov models (HMMs) for sequential (...) decoding of EEG events with deep learning-based postprocessing that incorporates temporal and spatial context. These algorithms are trained and evaluated using the Temple University Hospital EEG, which is the largest publicly available corpus of clinical EEG recordings in the world. This system automatically processes EEG records and classifies three patterns of clinical interest in brain activity that might be useful in diagnosing brain disorders: (1) spike and/or sharp waves, (2) generalized periodic epileptiform discharges, (3) periodic lateralized epileptiform discharges. It also classifies three patterns used to model the background EEG activity: (1) eye movement, (2) artifacts and (3) background. Our approach delivers a sensitivity above 90% while maintaining a specificity below 5%. We also demonstrate that this system delivers a low false alarm rate, which is critical for any spike detection application. (shrink)

The scientific literature highlights the risk of the appearance of internalizing and externalizing symptoms, together with difficulties in the academic area, linked to diagnosis of Attention Deficit Hyperactivity Disorder. This is normally assessed by teachers and primary caregivers, disregarding the self-perception of the adolescents themselves, which limits detection of this disorder at an evolutionary stage. Our aim was to analyze the psychometric properties of a self-report for ADHD in adolescence and its relationship with psychopathology and academic performance. This study assessed (...) an incidental sample of 267 students from secondary schools in the Region of Murcia, Spain, using the EDAH questionnaire adapted for self-report, in order to analyze its psychometric properties in assessing ADHD. The Youth Self-Report and the Brief Self-Control Scale were also used to determine their association with psychopathological, self-control and academic performance variables. An ADHD prevalence of between 3.7 and 13.1% was observed depending on the established cut-off point. The adapted EDAH showed adequate reliability indices and explained a high variance percentage. Adolescents with anxiety/depression difficulties, dissocial behavior, aggressiveness, and poor performance in mathematics showed a higher amount of ADHD symptoms. Moreover, self-control, dissocial behavior, age, and performance in Social Sciences acted as predictors of the disorder. The good psychometric properties of this questionnaire and its adequate correspondence with other variables of interest suggest it is an appropriate self-report instrument to assess ADHD in adolescence. (shrink)

Tesis doctoral presentada en el departament de Lògica Història i Filosofia de la Ciencia de la Universitat de Barcelona per optar al títol de Doctor en Filosofia.

A Steiner triple system (STS) is a set S together with a collection B of subsets of S of size 3 such that any two elements of S belong to exactly one element of B. It is well known that the class of finite STS has a Fraïssé limit M_F. Here, we show that the theory T of M_F is the model completion of the theory of STSs. We also prove that T is not small and it has quantifier elimination, (...) TP2, NSOP1, elimination of hyperimaginaries and weak elimination of imaginaries. (shrink)

In contrast to individualistic explanations of social injustice that appeal to implicit attitudes, structural explanations are unintuitive: they appeal to entities that lack clear ontological status, and the explanatory mechanism is similarly unclear. This makes structural explanations unappealing. The present work proposes a structural explanation of one type of injustice that happens in conversations, discursive injustice. This proposal meets two goals. First, it satisfactorily accounts for the specific features of this particular kind of injustice; and second, it articulates a structural (...) explanation that overcomes their unattractiveness. The main idea is that discursive injustice is not the result of biased interlocutors, but of problematic discursive norms. (shrink)

Hinge epistemology is a family of views that offers a novel approach to avoiding skeptical conclusions about the possibility of a posteriori justification of our empirical beliefs. They claim that at the basis of our empirical beliefs lie certain commitments whose rational status is not determined by our evidence. These are called hinge commitments. Prominent hinge epistemologists have claimed that hinge commitments are either rational or arational but yet not beliefs. I argue that such views are subject to decisive objections. (...) I then offer what I consider to be the best version of hinge epistemology. On this view, hinge commitments are best understood as arational beliefs that contingently inform our worldview. I call this view the Arational Beliefs View. (shrink)

Engages Levinas and Heidegger on the provocative issue of an ethics of things.

This book highlights the powerful impact of some important Spanish Jesuits (Suárez, Acosta, Ribadeneira, Mariana) on some relevant English thinkers such as Locke, Bacon, and others, regarding politics, law and natural rights, an influence sometimes hidden and always controversial.

In this research work I take into account the relation of indistinguishability. This relation seems to be prima facie reflexive, symmetric and transitive; in short, an equivalence relation. However, there are some cases where the relation under consideration fails to be transitive. In this thesis I will discuss two of those cases: vagueness of gradabale adjectives and count nouns, and identity criteria involving perceptual phenomena. My research attempts to answer the following question: how is it possible to communicate and to (...) make meaningful judgments using vague terms and non-transitive identity criteria? This thesis presents an analysis of vagueness and identity criteria that shows that speakers always consider the elements which vague expressions refer to or whose names compose identity statements within a context and from a certain level of precision. I also attempt to provide a formal treatment of vague adjectives and count nouns on the one hand, and of identity criteria on the other. I employ two key concepts in both the treatments: context dependence and granularity. (shrink)

RESUMEN La medicina tradicional herbolaria desde su evolución hasta la contemporaneidad ha sido objeto de uso para la medicina convencional. Por eso el objetivo del trabajo es describir el comportamiento de la medicina tradicional herbolaria en los sistemas de salud convencionales. Se realizó la búsqueda y análisis documental de numerosas fuentes sobre la temática pertenecientes a las bases de datos SciELO Cuba, SciELO Regional, Science Direct, Clinical Key, Cumed, Lilacslo. Se concluye que la actualidad social registra manifestaciones alentadoras en el (...) campo de la aceptación de la herbolaria como medicina complementaria por el equipo de salud y un renovado interés en el ámbito mundial por estudiar los efectos que tienen las plantas sobre la salud. ABSTRACT The traditional herbalist medicine from its evolution to the contemporaneity has been an object use for the conventional medicine. That's why the objective of the work is to describe the behavior of the traditional herbalist medicine in the conventional health systems. A search and documentary analysis of numerous sources on the subject-matter belonging to the databases SciELO Cuba, SciELO Regional, Science Direct, Clinical Key, Cumed, Lilacslo was carried out. It is concluded that the social actuality registers encouraging declarations in the field of the acceptance of the herbalist as complementary medicine for the team of health and a renewed interest in the world ambience to study the effects that have the plants on the health. (shrink)

This article discusses the category of foreigner in the context of academia. In the first part I explore this category and its philosophical significance. A quick look at the literature reveals that this category needs more attention in analyses of dimensions of privilege and disadvantage. Foreignness has peculiarities that demarcate it from other categories of identity, and it intersects with them in complicated ways. Devoting more attention to it would enable addressing issues affecting foreigners in academia that go commonly unnoticed. (...) In the second part of the article I argue that current efforts to make academia a more inclusive environment should address the disadvantages that many foreign academics face. I focus on two senses of foreigner: working and living in a country that is not your country of origin, and being a nonnative speaker of the language in which you work. (shrink)

This paper proposes a reading of Walter Benjamin’s “The Storyteller” in connection to what Nelly Richard, in her diagnosis of traumatic forms of violence, has called “catastrophes of meaning.” Written, like Freud’s theory of trauma, in the wake of the first World War, I argue that Benjamin sees in storytelling the experience of an imparting or communication (Mitteilung) capable of conveying trauma without betraying its paradox—and thus, without either interpreting its excesses as meaningless or reducing its absences to mere silences. (...) Storytelling and the community of listeners it both depends on and institutes with its imparting, develops the possibility of a grammar of listening that would attend to what Richard diagnoses as the silences in traumatic testimony, the moments of rupture and breakdown that communicate the truth of its experience. Reading Benjamin along with Richard, the paper argues that Benjamin’s theory of storytelling is an attempt to search out new ways of truly listening to the fractures and shattering of language resulting from traumatic forms of violence, rather than merely filling the gaps left by their discontinuities and absences of “meaning.”. (shrink)

El pasado 23 de agosto murió el filósofo francés Jean-Luc Nancy, quien deja tras de sí no solo una obra extensa, sino toda una vida dedicada al pensamiento filosófico que ha sido determinante para el curso de la filosofía contemporánea. Jean-Luc nos deja sus escritos, así como la memoria de su generosidad y pasión por el pensar en común.

A lo largo de este artículo se aborda el contexto histórico, social, espiritual y teológico en el que se enmarca el pensamiento eckhartiano: la agitada situación de Alemania a finales del siglo XIII y principios del XIV, la incesante búsqueda espiritual de tantas mujeres, beguinas y monjas, de los grupos de amigos de Dios, y las desviaciones de los seguidores del Libre Espíritu. Junto a ello, la escuela filosófica de Colonia, establecida por San Alberto Magno, a la que perteneció el (...) Maestro Eckhart junto con sus discípulos, Suso y Tauler. Asimismo se presentan las principales nociones para comprender su teología mística, cómo concibe a Dios, al ser humano y su "fondo del alma", de qué manera se produce la unión del alma con Dios, la "irrupción" o el nacimiento del Verbo en el alma, y las condiciones para ello, como el desprendimiento de todo lo creado y de uno mismo, para recibir, por gracia, la Vida divina, la bienaventuranza eterna. (shrink)

I. Introduzione. I.1. Un’editio minor come sfida aperta. I.2 Per una più selettiva eliminatio. II.1 Sulla storia del problema : l’eredità del XIX secolo (Brandis 1823, Christ 1885, Gercke 1892) nelle edizioni del XX (Ross 1924, Jaeger 1957). II.2. Studi recenti : la necessità di un superamento. II.3. Lo stemma di riferimento : Harlfinger (1979). II.4. L’applicazione dello stemma nel libro Alpha edito da Primavesi. II.5. La revisione dello stemma, proposta per Kappa e Lambda (2009, 2010). II.6. La reazione : (...) discussioni sul ruolo della tradizione β in Kappa e Lambda (2015). III. Una verifica dello stemma in agenda : la divisione delle due famiglie. III.1 Fra i codici β : L’Ambrosianus F 113 Sup. come codex descriptus ? (libri I-IX inc.). III.2. L’ipotesi dell’ interpositus ε e le sue implicazioni sistematiche. III.3 Allievo e maestro nel XV secolo : Matthaios Chamariotes (C) e Giorgio Scholarios, Gennadeios II (Vk). III.4. Il non liquet sulle parti inferiori dello stemma e il concetto di contaminazione. IV.1. Rivedendo lo stemma dall’interno : il problema critico degli errori-guida (Leitfehler). IV.2. Iudicium e valutazione degli errori. IV.3. Errori separativi ed errori congiuntivi secondo la Textkritik di Paul Maas. IV.4. Una verifica importante : il ruolo di γ. V. Un’ipotesi alternativa . V.1. Il testo della Metafisica nei codici poziori. V.2. Un ritorno alla sigla ". V.3. Un nuovo stemma dei codici principali della Metafisica. Appendice : una verifica sull’ipotesi γ. (shrink)

The particular subject of this article is the very first sentence of Aristotle’s Metaphysics book Lambda: what does it really mean? I would stick to the most generous sense: (Aristotelian) theoria is about substance. Indeed, it has been often held that Lambda ignores the so-called focal meaning, and shows a remarkably rough stage of Aristotle’s conception of prime philosophy. By contrast, in this light, the very incipit of Lambda appears to testify Aristotle’s concern in an ontological foundation of theoretical wisdom (...) as such, which Lambda shares with the Metaphysics “central books”, Zeta in particular, in a not less coherent and possibly more advanced form. (shrink)

In two studies, children's concepts of various types of ordinarily unobservable entities were examined. Study 1 confirmed earlier findings in showing that children aged 4–9 years are confident of the existence of scientific entities such as germs as well as religious beings such as God. At the same time, both age groups are skeptical of the existence of various mythical beings such as mermaids. In Study 2, older children aged 10–12 years were probed for their concepts of religious as compared (...) to scientific phenomena. Despite considerable confidence in each type, older children differentiated between them, both with respect to their level of confidence and their pattern of justification. (shrink)

This article examines capacity development for collective action and institutional change through the implementation of Corporate Social Responsibility (CSR) initiatives. We integrate Hargrave and Van de Ven’s (2006, Academy of Management Review31(4), 864–888) Collective Action Model with capacity development literature to develop a framework that can be used to clarify the nature of CSR involvement in capacity development, help identify alternative CSR response options, consider expected impacts of these options on stakeholders, and highlight trade-offs across alternative CSR investments. Our framework (...) encompasses CSR program investments in the capacities of individuals, organizations, and collaborations, as also their impact on the larger enabling environment. We then use this framework to provide descriptive evidence of two implementations: (1) The PhD Project, whose mission is to increase the diversity of corporate America by increasing the diversity of business school faculty, and (2) Involve, the community involvement program at KPMG, one of the Big Four Accounting firms. We discuss implications of our framework for managerial practice and future research. (shrink)