The proposed adoption of International Financial Reporting Standards (IFRS) in the United States has ignited a debate as to whether the principles‐based nature of these standards better serves the interests of investors. While it is argued that these principled‐based standards will encourage more transparent financial reporting than the current rules‐based U.S. standards, critics argue that IFRS will invite more aggressive financial reporting through the liberal exercising of professional judgment. This empirical study aims to understand what individual and organizational factors may (...) affect aggressiveness when making accounting judgments. In particular, we examine the influence that prior ethics training, codes of ethics and an individual's predominant moral reasoning schema have on adherence to company policy in an accounting‐related (depreciation) judgment. Results of the study show that respondents with prior ethics training are more likely to adhere to company accounting policy than those who have not had formal ethics education. Respondents presented with a company ethics code also were less aggressive in their accounting judgments than those who were not presented with a code prior to reading the scenario. Finally, decision aggressiveness was moderated by individuals who used conventional moral reasoning schemas. (shrink)

In the current U.S. context, we are facing a Constitutional crisis with frequent government shutdowns and new policy debates surrounding immigration, climate change, budgeting practices, and the balance of power. With competing interests, unclear policy, and inconsistent leadership directives, the question becomes: How do contemporary bureaucrats make sense of this ethically turbulent environment? This collection provides a lens for viewing administrative decision-making and behavior from a Constitutional basis, as contemporary bureaucrats attempt to navigate uncharted territory. Ethics for Contemporary Bureaucrats is (...) organized around three constitutional values: freedom, property, and social equity. These themes are based on emerging trends in public administration and balanced with traditional ethical models. Each chapter provides an overview of a contemporary ethical issue, identifies key actors, institutions, legal and legislative policy, and offers normative and practical recommendations to address the challenges the issue poses. Rooted in a respected and time-tested intellectual history, this volume speaks to bureaucrats in a modern era of governance. It is ideally suited to educate students, scholars, and public servants on Constitutional values and legal precedent as a basis for ethics in the public sector. (shrink)

A flurry of recent publications have challenged consensus views on the tempo and mode of plastid (chloroplast) evolution in eukaryotes and, more generally, the impact of endosymbiosis in the evolution of the nuclear genome. Endosymbiont‐to‐nucleus gene transfer is an essential component of the transition from endosymbiont to organelle, but the sheer diversity of algal‐derived genes in photosynthetic organisms such as diatoms, as well as the existence of genes of putative plastid ancestry in the nuclear genomes of plastid‐lacking eukaryotes such as (...) ciliates and choanoflagellates, defy simple explanation. Collectively, these papers underscore the power of comparative genomics and, at the same time, reveal how little we know with certainty about the earliest stages of the evolution of photosynthetic eukaryotes. Editor's suggested further reading in BioEssaysEarly steps in plastid evolution: current ideas and controversies AbstractDinoflagellate mitochondrial genomes: stretching the rules of molecular biology Abstract. (shrink)

T echnocrati c fundamentalis m (neocons ) an d theocrati c fundamentalis m (teocons) ar e t w o manifestation s o f politica l though t v e r y restrict i v e o f democra c y . Th e f irst on e ha s a highe r incidenc e i n th e f iel d o f econo m y an d th e secon d on e i n tha t o f the (...) religion , bu t bot h imp l y a stron g challeng e fo r th e democrati c State . Thi s a r ticl e deals wit h th e mor e o r les s fo r ma l conjunctio n bet w ee n bot h kind s o f fundamentalism , that appear s an d acts , e v e n a t a globa l l e v el , a s a v e r y conse r v at i v e reactio n agains t the mai n demand s o f c i vi c laicis m an d o f pr o g ress i v e policies . Th e autho r maintain s that th e an s w e r t o thes e n e w fundamentalisms , li k e t o th e ol d d o gmatisms , i s no t a t all th e relat i vism , bu t th e critica l an d aut o critica l thought . Th e poin t i s t o ad v ance , with thi s critica l attitude , i n th e const r uctio n o f n e w democrati c fo r mulations , pr o vided wit h a mor e stron g fundamen t i n te r m s o f ethica l l e gitima c y an d socia l l e gitimation. (shrink)

In [E. Baro, M. Otero, On o-minimal homotopy, Quart. J. Math. 15pp, in press ] o-minimal homotopy was developed for the definable category, proving o-minimal versions of the Hurewicz theorems and the Whitehead theorem. Here, we extend these results to the category of locally definable spaces, for which we introduce homology and homotopy functors. We also study the concept of connectedness in -definable groups — which are examples of locally definable spaces. We show that the various concepts of connectedness associated (...) to these groups, which have appeared in the literature, are non-equivalent. (shrink)

Recreational Drugs European Network (ReDNet) project aims to use the Psychonaut Web Mapping Project database (Psychonaut Web Mapping Group, 2009) containing novel psychoactive compounds usually not mentioned in the scientific literature and thus unknown to clinicians as a unique source of information. The database will be used to develop an integrated ICT prevention approach targeted at vulnerable individuals and focused on novel synthetic and herbal compounds and combinations. Particular care will be taken in keeping the health professionals working directly with (...) young people showing problematic behaviors regularly updated in terms of novel compounds and combinations as well. A user-friendly project website will be developed aimed primarily at delivering the information/prevention approaches, but will also be a way of communicating with project partners and relevant stakeholders (e.g. thematic forum facilities, instant messages, blogs, video chat, wikiblog, newsletters distributed via mailing list). The website will support various ICT prevention tools, including an SMS alert service. Different areas and sections will be aimed specifically at the different target groups. -/- . (shrink)

Broadening participation in early science, technology, engineering and math learning outside of school is important for families experiencing poverty. We evaluated variations of the Teaching Together STEM pre-kindergarten program for increasing parent involvement in STEM learning. This informal STEM, family engagement program was offered in 20 schools where 92% of students received free/reduced lunch. The core treatment included a series of family education workshops, text messages, and family museum passes. The workshops were delivered at school sites by museum outreach educators. (...) We randomly assigned schools to business-as-usual control or one of three additive treatment groups. Using an additive treatment design, we provided the core program in Treatment A, we added take-home STEM materials in Treatment B, and added materials + parent monetary rewards in Treatment C. The primary outcome was parent involvement in STEM. There were no significant impacts of any treatment on parent involvement; however, the groups that added take-home materials had larger effect sizes on parent involvement at posttest and later, kindergarten follow-up. Adding parent monetary rewards only produced short-term improvements in parent involvement that faded at follow-up. We discuss implications for other community-sponsored family engagement programs focused on informal STEM learning, including considering characteristics of families who were more versus less likely to attend. These null findings suggest that alternatives to in-person family education workshops should be considered when parents are experiencing poverty and have competing demands on their time. (shrink)

Reseña de Colapietro, Vincent M. Acción, sociabilidad y drama. Un retrato pragmatista del animal humano, La Plata, Edulp, 2020, 222 páginas.

Plato. The republic.--Aristotle. Politics.--Cicero, M. T. On the commonwealth.--John of Salisbury. The prince versus the tyrant.--Machiavelli, N. The prince and the people.--Hobbes, T. The state of nature and the Leviathan.--Locke, J. The right of revolution.--Marx, K. and Engels, F. Bourgeois and proletarians.--Bakunin, M. A. The Paris Commune and the idea of the state.--Mill, J. S. On liberty.--Lenin, V. I. Marxism and the withering away of the state.--Hitler, A. Race and the folkish state.--Mao Tse-tung. From the masses, to the masses.--Che Guevara, (...) E. Create two, three, many Vietnams. (shrink)

© 2016 Elsevier LtdJumping spiders are famous for their visually driven behaviors [1]. Here, however, we present behavioral and neurophysiological evidence that these animals also perceive and respond to airborne acoustic stimuli, even when the distance between the animal and the sound source is relatively large and with stimulus amplitudes at the position of the spider of ∼65 dB sound pressure level. Behavioral experiments with the jumping spider Phidippus audax reveal that these animals respond to low-frequency sounds by freezing—a common (...) anti-predatory behavior characteristic of an acoustic startle response. Neurophysiological recordings from auditory-sensitive neural units in the brains of these jumping spiders showed responses to low-frequency tones —recordings that also represent the first record of acoustically responsive neural units in the jumping spider brain. Responses persisted even when the distances between spider and stimulus source exceeded 3 m and under anechoic conditions. Thus, these spiders appear able to detect airborne sound at distances in the acoustic far-field region, beyond the near-field range often thought to bound acoustic perception in arthropods that lack tympanic ears [2]. Furthermore, direct mechanical stimulation of hairs on the patella of the foreleg was sufficient to generate responses in neural units that also responded to airborne acoustic stimuli—evidence that these hairs likely play a role in the detection of acoustic cues. We suggest that these auditory responses enable the detection of predators and facilitate an acoustic startle response. Video. (shrink)

The task of the historian is not one of tracing a series of links in a temporal chain; rather, it is his task to analyze a complex pattern of change into the factors which served to make it precisely what it was. The relationship which I therefore take to be fundamental to historiography is ... a relationship of part to whole, not a relationship of antecedent to consequent.Mandelbaum's historian relates the part to the whole, leaving it for the sociologist to (...) relate the antecedent to the consequence.If that is so, then Maigret is first an historian ascertaining and accumulating the subjective meanings that individuals use to produce the facticity of their own lives. And in the course of so doing he discovers the nature of the reality in which the crime occurred. Once he finds his way into the realities of the crime there is time and need for the sociological analysis of antecedent and consequent. To suggest a comparison, Maigret practices in miniature the method of Norbert Elias in that he tries to understand his subjects as they understand themselves. Maigret's is an idiographic science and not a nomethetic one. For this reason Maigret, unlike Holmes, almost never refers to previous cases in the effort to understand the matter at hand.The temptation is to conclude that Maigret is a little like Fernand Braudel in combining history and sociology by turns. But I wonder if there is not a more profound sense in which Maigret, if not all sociologists, is an historian. If we have any knowledge it is of the past, not of the present or the future. Minerva's owl does indeed take wing only at dusk, as Hegel wrote. By the time we have understood the present, it is the past.If Maigret's aim is not the unvarnished truth, that is not because of the constraints of police work but because of the constraints of the world. The irony of Maigret's ethnomethodology is this. Simenon's style is rightly celebrated for its evocation of atmosphere. The apposite analogy occasionally offered is between Simenon's spare and laconic style and Impressionist painting. Simenon does not describe people and places in the Maigret stories but suggests them with a sentence or two. The style is not realism, whatever the effect. As Rafael Koskimies has written, Simenon selects and simplifies. Impressionism is the style of painting that accepts the surface as reality. The play of light and color on the surface of objects is suggested on the surface of the canvas with the texture and color of the paint. If Simenon is an impressionist in his art, Maigret cannot be in his. He does not settle for the surface, but goes inside of it. Once there he learns all he needs to know and all that he can know. The confessions that so frequently occur in the Maigret stories do not confirm his suppositions, but release the tensions of the drama in a catharsis. Finally, if Maigret's Maigret must admit in his Memoirs that he could not in fact go into the detail of every reality personally in the manner described above, it only proves how terribly taxing the method called Verstehen is.To conclude, Maigret has a method, but it is not a recipe that others can follow step-by-step. His method is an orientation to reality and a commitment to understanding in a certain way. To call Maigret's procedure a method requires the definition of “method” to include more than cook books, however brilliant the cook books are. Maigret's method is a part of the context of discovery. Naive realists like Méchin imagine that they live only in the context of justification.Of course, no one's understanding is perfect. Maigret makes mistakes. There are times when an explanation based on behavior would be more accurate and economical. If Simenon does not dwell on Maigret's failures it is clear that Maigret uses other methods, too. The triangulation of a variety of methods is what in fact most of us practice whatever we preach. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Visions of Damietta:St. Francis, Robert Grosseteste, and the Crusades, 1219–1253Rosamund M. Gammie (bio)A peculiar and under-explored event in Robert Grosseteste's (d. 1253) life is that of his supposed dream-vision in 1249, reported posthumously and in only one source, the Lanercost chronicle.1 The vision foreshadows the loss of Damietta in Egypt the following year, during the Seventh Crusade (1249–54) under the leadership of Louis IX. The parallels to St. Francis's (...) vision at Damietta in 1219 during the Fifth Crusade (1215–21) are immediately noticeable yet the vision has remained largely dismissed as an afterthought in the scholarship of Grosseteste. Considering that Grosseteste wrote, in 1236, what has been described by Michael Lower as "surely the best defence of the cross petition a crusader ever had," in addition to his association with the Franciscans and his relationship with Richard, earl of Cornwall, brother of Henry III and nephew of celebrated crusader Richard I and a (if not the) principal leader of the Baron's Crusade, it is surprising that there is no fuller account of his support for the movement; rather there are piecemeal references to certain acts of interference such as that noted by Lower.2 This paper seeks to establish Grosseteste's position on the crusades, in light of a thoroughly Franciscan influence, beginning with Damietta. [End Page 141]Robert Grosseteste and the FranciscansMuch has been written about the relationship between Robert Grosseteste and the early Franciscan movement in England.3 As Giles Gasper writes in a recent study of Grosseteste and the Franciscan school at Oxford, "Robert Grosseteste is well-known for his support for the Franciscan order, and his warm relations with many brothers of the English province."4 James McEvoy concludes in his examination of Grosseteste's affinity with the nascent movement that "there can be no doubt that Grosseteste was well acquainted with the personality and ideals of St. Francis, the circumstance of the Franciscans' foundation, and the nature of their vocation."5 Grosseteste's Letters are full of admiration for the Franciscans and involvement in their affairs, so much so that a clear and uncompromisingly affectionate relationship can be traced during the bishop's lifetime. Indeed, Grosseteste, in Letter 41, ca. 13 March, 1236, declares to Elias of Cortona, third minister of the Franciscan Order, that "there are no assistants I know of … so effective as your friars."6 The Friars themselves reciprocated their love for Grosseteste; the same letter states, "your sons, the Friars Minor in England, out of kindness in a special way embrace me tightly with arms of love." A letter from 1238 (Letter 58) to Pope Gregory IX asks for help in preserving the reputation of the Brothers, who "illuminate our whole land with the brilliant light of their preaching and teaching" with the warning that "the glory of such an important religious order will vanish and the masses will be scandalized in them."7 [End Page 142]The Dominican Brother Hubert perhaps best expresses the affection between the religious orders and Grosseteste, writing the celebratory Life of Grosseteste shortly after the bishop's death in 1253.8 According to Brother Hubert, Grosseteste was the "father and guardian" of both orders, whose presence "pleased him, as did their / Arrival, their multitude, and frequent conversation," and that just "as a mother to her new-born, he fostered, loved / Protected, fed, and valued them."9 Gasper continues, "English Franciscan historiography leaves no doubt as to the high esteem in which the order held Grosseteste from the mid-13th century onwards, honored in particular for his teaching and learning."10 Chosen personally by Agnellus of Pisa to teach the first Franciscans at Oxford, his influence cannot be underestimated. Indeed, there were Franciscan (and Dominican) contributions to the ultimately unsuccessful attempt to canonize the bishop; a ten-lined letter from Nicholas, guardian of the Greyfriars at Lincoln, penned on 26 June, 1289, extolls the exemplary actions of the bishop.11The relationship between Grosseteste and this first generation of Franciscans was one of mutual respect and love. What is harder to trace is Grosseteste's appreciation of St. Francis himself. When Servus Gieben asks... (shrink)