Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)

Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets. However, using earnings as a performance evaluation may be problematic because some firms exhibit robust and sustained earnings over time (high earnings persistence), and other firms, such as high growth oriented firms, exhibit weak (...) or sometimes negative earnings over time (low earnings persistence). Our study reveals that the effect of high earnings persistence results in firms that focus more heavily on cash compensation (salary and bonus) rather than on equity compensation (stock options, etc.) to compensate executive performance. Additionally, for firms characterized by low earnings persistence, our study indicates that cash flows from operations act as a supplementary performance measure to accounting earnings, and become increasingly important as a means to justify executive cash compensation. (shrink)

Researchers seeking to engage in projects related to Tribal communities and their citizens, lands, and non-human relatives are responsible for understanding and abiding by each Tribal nation’s research laws and review processes. Few studies, however, have described the many diverse forms of Tribal research review systems across the United States (US). This study provides one of the most comprehensive examinations of research review processes administered by Tribal Research Review Boards (TRRBs) in the US. Through a systematic analysis, we consider TRRBs’ (...) online presence, online documentation, and themes across documents, for five entity types: Tribal nations and Tribal consortiums, Tribal colleges and universities, Tribal health organizations, Indian Health Services, and other Tribal organizations. Results include an assessment of online presence for 98 potential TRRBs, identification of 118 publicly available online documents, and analysis of 41 themes across four document types: Tribal research codes and TRRBs’ guidelines, applications, and post-approval documents. Altogether, this research provides a macro-level analysis of the most common types of TRRBs in the US in an effort to increase researchers’ understanding of these important processes as they prepare to ethically engage Tribal communities in research. These results aim to empower Tribal decision makers as they align their TRRBs’ online visibility and documentation with community priorities and strengthen their protections for the rights and wellbeing of their citizens and community. Ultimately, by expanding our knowledge of TRRBs across the US, this contribution seeks to uphold Tribal sovereignty in research and promote ethical approaches to research with Indigenous communities. (shrink)

Problematic substance use (PSU) among nurses has wide‐ranging adverse implications. A critical integrative literature review was conducted with an emphasis on building knowledge regarding the influence of structural factors within nurses' professional environments on nurses with PSU. Five thematic categories emerged: (i) access, (ii) stress, and (iii) attitudes as contributory factors, (iv) treatment policies for nurses with PSU, and (v) the culture of the nursing profession. Conclusions were that an overemphasis on individual culpability and failing predominates in the literature and (...) that crucial knowledge gaps exist regarding the influence of structural factors on driving and shaping nurses' substance use. (shrink)

Vector autoregression (VAR) modeling allows probing bidirectional relationships in gender/sex development and may support hypothesis testing following multi-modal data collection. We show VAR in three lights: supporting a hypothesis, rejecting a hypothesis, and opening up new questions. To illustrate these capacities of VAR, we reanalyzed longitudinal data that recorded dyadic mother-infant interactions for 15 boys and 15 girls aged 3 to 11 months of age. We examined monthly counts of 15 infant behaviors and 13 maternal behaviors (Seifert et al., 1994). (...) VAR models demonstrated that infant crawling predicted a subsequently close feedback loop from mothers of boys but a subsequently open ended, branched response from mothers of girls. A different finding showed that boys’ standing independently later predicted significant later increases of four maternal behaviors: rocking/jiggling, lifting, affectionate touching, and stimulation of infant gross-motor activity. In contrast, crawling by girls led mothers to later decrease the same maternal behaviors. Thus, VAR might allow us to identify how mothers respond differently during daily interactions depending on infant gender/sex. The present work intends mainly to showcase the VAR method in the specific context of the empirical study of gender/sex development. (shrink)

It is a well-established fact that most new, non-traditional religious groups are treated negatively in the mass media. However, Falun Gong, the qi gong group that was banned in China in 1999, is a marked exception to this general tendency. Why should this be the case? In the present paper, we examine the various factors that combine to make Falun Gong the exception to the rule. We also call attention to this organization’s pattern of attacking critics, as well as their (...) pattern of attacking anyone who offers an interpretation of events that is at odds with Falun Gong’s interpretation. However, this heavy-handed tactic has the potential to backfire, and to prompt the media to reperceive them as a bully rather than as an innocent victim. (shrink)

What do Shen Yun, New Tang Dynasty TV, Human Harvest, The Art of Courage, Avenues of Escape, In the Name of Confucius, and The Bleeding Edge have in common, beyond their anti-China focus?—All, it turns out, are bankrolled by the Canadian government’s Canada Media Fund. In the present paper, we will provide a preliminary outline of these activities, and, in the words of our subtitle, ask: Why is the Canadian Government bankrolling an anti-China propaganda campaign?

In Hong Kong, transfer students encounter different challenges unfolding in their transition from community college to university study. However, limited research has been conducted to explore their discipline-specific challenges. To address this gap, in this study three engineering and science faculties were selected from which to collect data through 35 in-depth interviews with transfer students, followed by a thorough thematic analysis. With the concept of in-betweenness, three main themes were identified: “shifted the focus of study” academic excellence in community college; (...) future career in the university; and university life); “encountered challenges in the transition” non-matching program articulation; heavy study workload and its associated consequences; and non-specific administration arrangement and support from university); and “students’ voices to enhance learning experiences” modify the study duration; improve program articulation; improve social adjustment; and overseas exchange). The results of this study indicate the challenges faced by transfer students in their transition from community college to university and have implications for universities to design and implement appropriate strategies to prepare for the future. (shrink)

Nurses’ experiences in, and the overall effectiveness of, widely used alternative‐to‐discipline programs to manage nurses’ substance‐use problems have not been adequately scrutinized. We uncovered the conflicted official and experiential ways of knowing one such alternative‐to‐discipline program in a Canadian province. We explicated this conflict through an institutional ethnography analysis. Ethnographic data from interviews with 12 nurses who were enrolled in an alternative‐to‐discipline treatment program and three program administrators, as well as institutional texts, were analyzed to explore how institutional practices and (...) power relations co‐ordinated and managed nurses’ experiences. Analysis revealed the acritical acceptance of a standardized program not based on current norms of practice. Potential and actual conflicts of interest, power imbalances, and prevailing corporate interests were rife. Nurses were not afforded the same rights to quality ethical health care as other citizens. ‘Expert’ physicians’ knowledge was privileged while nurses’ knowledge was subordinated. Conclusions were that regulatory bodies cannot rely on the taken‐for‐granted standardized treatment model in widespread use. Individualized treatment alternatives reflecting current, scientific evidence must be offered to nurses, and nurses’ knowledge, expertise, and experiences need to be included in decision‐making processes in these programs. (shrink)

This study aims to investigate the relationship between job burnout and employee performance in the feed industry during the ASF outbreak. Further, the researchers employed a descriptive-correlational research design in order to analyze the acquired data and produce pertinent findings. Thus, the researchers gathered data from one hundred two (102) feed industry employees. The Maslach Burnout Inventory (MBI) and Individual Work Performance Questionnaire (IWPQ) were employed to ascertain the extent of job burnout experienced by the respondents and evaluate employee performance, (...) respectively. Based on the statistical analysis, there is a significant relationship between job burnout and employee performance. Moreover, the study's findings were thoroughly analyzed and discussed. (shrink)

El problema y debate sobre la disyunción de la filosofía y la clínica psicoanalítica es un fenómeno que ha traído diversas discusiones desde ambas aristas teóricas. En el presente documento se abordan algunas de las contribuciones más recientes al debate filosófico en implicancia con las modificaciones de la clínica psicoanalítica actual. Nuestro objetivo fue mediante un análisis documental con miramiento teóricocrítico contribuir al esclarecimiento de las herramientas fundamentales que la filosofía entrega a la modificación de la teoría y práctica psicoanalítica. (...) Para tal efecto, hemos trazado un recorrido histórico general a las modificaciones y argumentos que a lo largo de la historia del psicoanálisis hanido emergiendo. Finalmente, exponemos algunos de los debates y tesis pendientes de continuar explorando, en miras de la mixtura de los saberes y en beneficio de las reflexiones y análisis enfocados en la condición humana, cuestiones que tanto la filosofía como el psicoanálisis tienen como ejes centrales. (shrink)

Actions that do not have instrumental goals can communicate social goals that are not rituals. Many non-instrumental actions such as bowing or kissing communicate a commitment to or roles in dyadic relationships. What is unclear is when people understand such actions in terms of ritual and when they understand them in terms of relationships.

Attentional control theory suggests that high cognitive demands impair the flexible deployment of attention control in anxious adults, particularly when paired with external threats. Extending this...

Early psychosocial stress (e.g., parental divorce, abuse) is conjectured to place individuals on a developmental trajectory leading to earlier initiation of sexual activity, earlier reproduction, and having more sex partners than those with less early psychosocial stress. But does it also affect an individual’s mate choice? The present study examined whether early psychosocial stress affects preferences and dislikes for opposite-sex faces varying in masculinity/femininity, a putative indicator of mate quality, in premenopausal women (58 with a natural cycle, 53 pill-users) and (...) 196 men. No significant three-way interactions were found when women selected the most or least preferred face with participant group (natural cycle, pill), conception risk (low, high), and early psychosocial stress (low, high) as between-subjects factors. Early psychosocial stress did not affect men’s face preferences when selecting the most preferred face. However, men with high early psychosocial stress disliked masculine faces significantly more so than men with low early psychosocial stress. Overall it was concluded that early psychosocial stress does not affect mate choice with the exception that men with high early psychosocial stress were more likely to dislike masculine female faces. It was suggested that men with high early psychosocial stress may dislike masculine female faces because they have nothing to gain from associating with women with such faces. (shrink)

Referirse a la multiplicidad es un lugar común cuando se trata de la obra de Alain Badiou, en tanto es una producción de una notoria complejidad y la exploración de sus diversas facetas es adentrarse en un universo de múltiples dimensiones. En este sentido, se propone comparar su producción con un caleidoscopio, un artefacto que revela la multiplicidad como esencia de la unidad y, a su vez, confiere significado a esa diversidad. Esta multiplicidad caleidoscópica no se limita únicamente a la (...) figura del intelectual y sus escritos, sino que se expande hacia otros ámbitos. En efecto, al analizar sus primeras obras y los inicios de su trayectoria intelectual se vuelve evidente la influencia de Sartre, así como sus conexiones posteriores con el estructuralismo francés y, en particular, con la figura de Louis Althusser. Por otra parte, interesa aquí destacar que las producciones de Badiou, lejos de encerrarse en debates del ámbito académico, se entrelazan con tópicos como la cuestión del amor, la cual se conecta de modo directo con el resto de sus reflexiones teóricas y políticas. De este modo, interesa aquí apreciar esta particular intersección que permite una comprensión más profunda de su pensamiento y su preocupación radical por lo social. (shrink)

Our thoughts, feelings, and behaviors are shaped in critical ways by our beliefs about how we compare to other people. Prior research has predominately focused on the consequences of believing oneself to be better than average (BTA). Research on the consequences of worse-than-average (WTA) beliefs has been far more limited, focusing mostly on the downsides of WTA beliefs. In this paper, we argue for the systematic investigation of the possible long-term benefits of WTA beliefs in domains including motivation, task performance, (...) and subjective well-being. We develop a conceptual framework for examining these possible benefits, we explore the usefulness of this framework to generate novel insights in an important psychological domain (skill learning), and we conclude with broader recommendations for research in other domains such as friendship formation, moral, and political decision making. (shrink)

In 1917 Pierre Teilhard de Chardin wrote an essay that proposes union as a way to observe how the process of evolution takes place. He spent the remainder of his life broadening and sharpening the vision, which was based on union in nature. We propose that this vision and the historical development of thermodynamics and classical statistical mechanics offer insight into union and even into the divine life that many Christians believe to be triadic. We briefly situate union in the (...) triune divine life in early Christian tradition as it was believed and practiced. We then interpret three stages of development in the sciences of thermodynamics and statistical mechanics that support the theme of union in nature. Next we describe the development of Teilhard's thought during his scientific career and his tests of the theme of union, principally in his private journals, now being edited. We offer examples of Teilhard's application of union to his own spiritual life and compare his understanding of union with those of Paul the Apostle and John of the Cross. Finally, although the Christian God's triadic life was not a particular concern of Teilhard, we propose union in nature as a vestige of the divine life. (shrink)

Since the appearance of Dodds's edition of Gorgias a number of the dialogues in tetr. I-VII have benefited from a re-examination of the evidence for the Platonic text—most notably Meno, tetr. IV, Parmenides, and Phaedrus. Recently the textual tradition of Phaedo has been studied by A. Carlini in a useful book which traces the fortunes of the text from antiquity until the time of the major manuscripts. The evidence thus accumulated goes some way to lessening a problem which has long (...) been obvious—the difficulty of studying the tradition of any single dialogue in isolation from the rest of the Platonic corpus. I propose to argue, however, that the bulk of evidence now available for several dialogues should not blind us to another hazard—that of attempting to fit dialogues showing different textual features into what is basically a single stemmatic pattern. (shrink)

People spontaneously discover new representations during problem solving. Discovery of a mathematical representation is of special interest, because it shows that the underlying structure of the problem has been extracted. In the current study, participants solved gear‐system problems as part of a game. Although none of the participants initially used a mathematical representation, many discovered a parity‐based, mathematical strategy during problem solving. Two accounts of the spontaneous discovery of mathematical strategies were tested. According to the automatic schema abstraction hypothesis, experience (...) with multiple, unique problem exemplars facilitates extraction of the parity relation. According to the comparison‐based abstraction hypothesis, explicitly comparing gear pathways that have different number, but the same parity, should result in extraction of parity. An event history analysis showed that accumulation of experiences with different‐number, same‐parity comparisons predicted discovery of parity; accumulation of unique exemplars did not. Results suggest that comparison‐based abstraction processes can lead to the discovery of a mathematical relation. (shrink)

At first glance the three eukaryotic protein translocation machineries – the ER‐associated degradation (ERAD) transport apparatus of the endoplasmic reticulum, the peroxisomal importomer and SELMA, the pre‐protein translocator of complex plastids – appear quite different. However, mechanistic comparisons and phylogenetic analyses presented here suggest that all three translocation machineries share a common ancestral origin, which highlights the recycling of pre‐existing components as an effective evolutionary driving force.Editor's suggested further reading in BioEssays ERAD ubiquitin ligases Abstract.

This note demonstrates that the property of Replication Invariance, generally considered to be an innocuous requirement for the extension of fixed-population poverty comparisons to variable- population contexts, is incompatible with other plausible variable-population axioms in the presence of specific canonical fixed-population axioms.

This paper demonstrates that the property of Replication Invariance, generally considered to be an innocuous requirement for the extension of fixed-population poverty comparisons to variable-population contexts, is incompatible with other plausible variable- and fixed-population axioms. This fact raises questions about what constitutes an appropriate headcount assessment of poverty, in terms of whether one should focus on the proportion, or the absolute numbers, of the population in poverty. This observation, in turn, has important implications for tracking poverty and setting targets for (...) its reduction or elimination. (shrink)

The Platonic MS. Vat. gr. 225 contains tetr. I, VI. 3, 4, II–IV, while its companion volume in the same hand Vat. gr. 226 contains V–VI. 2, VIII. 3, VII, Spp., VIII. 1, 2. Posts states that for tetr. I and VI. 3 A is close to Vind. suppl. gr. 7 and thereafter derives from the Clarkianus . I am here concerned only with the testimony of Δ in. 2 . This manuscript has been largely ignored by commentators and editors. (...) Schanz does not quote it, nor does Bekker . Alline is scornful about it. Neither Burnet nor Croiset quotes it—and indeed Burnet claims that it is merely an interpolated apograph of W. Stallbaum seems to be the only editor who quotes it for Apol. This appears to be an unwarranted neglect since A has, in fact, a good claim to be considered as a primary witness in this dialogue. (shrink)

The general significance of Ovid's Apollo-Dapbne within its immediate context seems plain enough. Ovid's technique, as Otis remarks, is to set epic pretensions beside elegiac behaviour and thus to show a struggle between incompatible styles of life and poetry. Yet the episode still poses certain problems. These mainly concern the significance of the story within the wider context of the opening of Ovid's poem. One difficulty is hinted at by Otis himself. He observes that with the Apollo-Dapbne and Jupiter-10 Ovid (...) has ‘deflated his divine prologue’. Yet elsewhere3 Otis remarks that in one sense the gap between the behaviour of the gods in the concilium deorum and their philandering in the Daphne and Io stories is very slight. (shrink)

Of the various contests held by Aeneas to mark the anniversary of his father's death the ship-race is marked out by its length and initial position as especially important. However its precise significance is by no means obvious. That Virgil intends it to have some relevance to events of later Roman history seems fairly clear. First, we are told the names of the families descended from three of the four captains involved — Cluentii, Memmii and Sergii. It seems therefore that (...) we should look to the activities of members of these families to discover Virgil's intention. Two families — Cluentii and Memmii — are a mystery, since none of their members plays an obviously prominent role in the events of Virgil's own time. However, Sergestus and the Sergii point unmistakably towards Catiline. Sergestus' rash folly, which is nearly the ruin of his men and his ship, exactly matches Catifine's own furor, which would have destroyed Rome. Even the name of his ship, Centaurus, reinforces the point. (shrink)

The account of the death of Palinurus at the end of Aen. 5 raises to a higher level of importance a figure who has previously seemed very much a minor character in the Aeneid. This is achieved partly by the narrative brilliance of Virgil's account of his destruction by Somnus, and partly also by the atmosphere of solemn mystery which surrounds his fate. This solemn note is first struck in the passage which directly prepares the way for Palinurus' death. At (...) Aen. 5.779 Venus, anxious that Juno's wrath may still prevent the safe arrival of Aeneas in Italy, appeals for help to Neptune. He reassures her. Aeneas will arrive safely. There is, however, one condition: unus erit tantum amissum quem gurgite quaeres; unum pro multis dabitur caput. (shrink)