BackgroundCultural competence is considered as one of the main skills of nurses enabling them to provide nursing care for those with different cultures. One of the cases related to nurses’ cultural competence is observance of ethical codes, but it has not been investigated sufficiently in studies.AimThis study has been conducted to determine the relationship between nurses’ cultural competence and observance of ethical codes in practice.Research designThis descriptive-correlational study was conducted in 2020. Sampling was done at several stages. The data were (...) collected using questionnaires of demographic information, cultural competence, and observance of ethical codes as self-report. The questionnaires were provided to the subjects by the corresponding researcher and the data were analyzed using Pearson correlation test.Participants and research contextThis study was done with participation of 267 nurses working in four training hospitals located in northwestern Iran and 16 head nurses of selected wards.Ethical considerationsThe study was approved by Human Ethics Committee of Hamadan University of Medical Sciences. Participation was voluntary. Consent was obtained and confidentiality kept.FindingsThe results of Pearson correlation coefficient test showed a positive and statistically significant relationship between cultural competence and observance of ethical codes (r = 0.524, p = 0.001). In addition, cultural competence and observance of ethical codes by most nurses were at a moderate level.ConclusionsThe results of the present study showed a significant relationship between nurses’ cultural competence and observance of ethical codes. Therefore, it can be concluded that by strengthening the level of nurses, the level of observing ethical codes by them can be increased. Cultural competency and observance of ethical codes are important components of nursing care, and their development can improve nursing care delivery to clients through academic training, hidden curriculum and in-service education. (shrink)

In this paper, we studied the category of EQ-algebras and showed that it is complete, but it is not cocomplete, in general. We proved that multiplicatively relative EQ-algebras have coequlizers and we calculated coproduct and pushout in a special case. Also, we constructed a free EQ-algebra on a singleton.

Arguing from inductive risk, Heather Douglas tried to show that the ideal of value-free science is completely unfounded. The argument has been widely acknowledged to be a strong argument against the ideal. In this paper, beginning with an analysis of the concept of an ideal, we argue that the value-free ideal is an epistemic ideal rather than a practical or ethical ideal. Then, we aim to show that the argument from inductive risk cannot be employed against the value-free ideal as (...) far as it is understood as an epistemic ideal. We try to show that the argument takes practical and ethical limitations of actual scientific enterprise into account to undermine the value-free ideal. But employing non-epistemic considerations makes the argument impotent against an epistemic ideal. (shrink)

In this paper, we studied the category of EQ-algebras and showed that it is complete, but it is not cocomplete, in general. We proved that multiplicatively relative EQ-algebras have coequlizers and we calculated coproduct and pushout in a special case. Also, we constructed a free EQ-algebra on a singleton.

This study investigates the effectiveness of a preparatory programme on the acceptance of students with physical disabilities by their peers in inclusive schools in Tehran. The classrooms which had students with physical disabilities were included in this study. Two hundred and twenty?one third? to fifth?grade students (116 girls and 105 boys) were selected randomly and were placed in experimental and control groups. The Acceptance Scale (Form B) established by Voeltz was used to measure peer acceptance. Data were collected from two (...) groups before and after applying the preparatory programme. The data were analysed by t?test for independent groups and two?way ANOVA. The results showed increase of acceptance in experimental group. Also in comparing the level of acceptance in girls and boys, the results indicated that the acceptance in girls were more than boys. (shrink)

BackgroundAfter the declaration of the COVID-19 pandemic, governments established national lockdowns and social distancing as an effective plan to control this disease. As a result of the lockdown policies, diabetic patients` access to food products, medication, and routine follow-ups is disrupted, making it difficult for them to control their disease.MethodsInternational databases, including PubMed/Medline, Web of Science, and Scopus, were searched until April 2022. All observational studies included assessing the impact of lockdown and social distancing on eating habits, and glycemic and (...) anthropometric indices of diabetic patients during the COVID-19 pandemic. The Newcastle-Ottawa Quality Scale was used to assess the quality rating of the studies.ResultsOverall, 22 studies were included in this systematic review, the results of which varied in different communities. In most studies, consumption of grains, fruits, and vegetables was reported to increase. On the other hand, consumption of snacks and sweets was reported to increase in other surveys. During the COVID-19 lockdown, most diabetic patients preferred to cook meals at home, using less takeout, fast foods, and alcoholic drinks. Although the patients mostly improved their eating habits, the glycemic and anthropometric indices were contradictory in different studies. Studies showed that the eating habits of diabetic patients vary from country to country, even in some cases and studies done in the same country showed different results. For example, all the studies done in Japan showed an increase in the consumption of snacks and sweets, leading to weight gain in the patients. However, conflicting results in eating habits have been observed in studies conducted in India.ConclusionThe lockdown policies have led to a beneficial change in the eating habits of diabetic patients to consume more fruits and vegetables and reduce the consumption of animal protein products and alcoholic beverages. While some diabetic patients have increased consumption of snacks and sweets, leading to a disturbance in their glycemic and anthropometric indices control. Understanding the consequences of lockdown and social distancing of the diabetic patient during the COVID-19 pandemic can help public health authorities make better recommendations to improve glycemic control. (shrink)

Improving corporate governance, business sustainability, and accountability for business organizations appears to be a global trend. Society is holding public companies responsible and accountable for their business activities and their financial reporting process. The public, regulators, accounting profession, and academic community are also taking a closer look at colleges and universities to find ways to hold these institutions more accountable for achieving their mission of providing higher education with relevant curriculum. Three areas that have recently received long-awaited attention are business (...) sustainability, professional ethics, and corporate governance. Business schools play an important and everlasting role in preparing the next generation of business leaders who possess life-long education and training of acting with integrity and upholding the highest level of ethical conduct and the heavy burden of public trust. These next generations of business leaders must understand the importance of ethical conduct, business sustainability and corporate governance corporations to our society and the complexity of financial reporting. Thus, business curriculum must reflect promotion of ethical behavior, professional accountability, and personal integrity taught to business students. Corporate governance, business sustainability, ethics including accountability, integrity, and transparency must be integrated throughout the business curriculum. The book is organized into three modules. Module I presents business sustainability, its importance, five dimensions of business sustainability performance including economic, governance, social, ethics and environmental (EGSEE), sustainability reporting and assurance and sustainability research and education. Module II provides the emergence of corporate governance, a framework for discussion of important functions of corporate governance including oversight, managerial, compliance, advisory, auditing, and monitoring as well as and integrating corporate governance into accounting research and business curricula. Module III discusses the importance of business and professional ethics, workplace ethics and trends in ethics research and education. (shrink)

Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and (...) universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. (shrink)

This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms’ ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms’ response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in␣this disaster compared (...) to private firms. The results also␣reveal that firm size, profitability, geography, cash resource available, and leverage affect firms’ philanthropic disaster response behavior in China. (shrink)

Background Occupational therapists may be encountered with a variety of ethical issues. The aim of this study was to explore ethical issues of Occupational therapist’s practice in adult physical dysfunction field. Methods Ten graduated Occupational therapists were selected by purposive sampling method. Data were gathered by semi-structured interview. Data were analyzed by content analysis approach. Results Data analysis ultimately leads to the emergence of three themes which reflects Ethical issues in Occupational Therapy. These themes include: unethical practice of Occupational therapists, (...) factors influencing ethical practice and Strategies to improving ethical practice. Conclusion The findings show that occupational therapists have various ethical problems related to client’s rights in addition to their clinical practice, that according to the participants in this study, lack of awareness about professional ethics related to the occupational therapy and also lack of comprehensive monitoring rules in this field are the major causes of unethical practice. (shrink)

This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Prior research suggests that corporate credibility is associated with firm financial performance in developed countries. This article examines whether corporate credibility is related to firm performance using Economic Observer's rating of corporate credibility in China, the largest emerging market in the world. Based on a four-stage valuation model, we find that more reputable and credible firms outperform those with low ratings by almost 20% in 3-year stock returns and have better 3-year net profit margins, return on equity, and sales growth. (...) This study is the first to directly examine the relationship between corporate credibility and firm performance in emerging markets such as China, and our results confirm that firms with high credibility exhibit better financial and market performance at least in the following 3 years. (shrink)

The purpose of this study is to assess the efficacy of transcranial direct current stimulation in patients with treatment-refractory trigeminal neuralgia and examine the utility of neuroimaging methods in identifying markers of such efficacy. Six patients with classical TN refractory to maximal medical treatment, underwent tDCS. All patients underwent pre- and posttreatment functional magnetic resonance imaging during block-design tasks as well as single-shell diffusion MRI acquisition. The precise locations of tDCS electrodes were identified by neuronavigation. Five therapeutic tDCS sessions were (...) carried out for each patient with either anodic or cathodic applications. The Numeric Rating Scale of pain and the Headache Disability Index were used to score the subjective efficacy of treatment. Altered activity of regional sites was identified by fMRI and associated changes in the spinothalamocortical sensory tract were measured by the dMRI indices of fractional anisotropy and mean diffusivity. Fiber counts of the bilateral trigeminal root entry zone were performed as an added measure of fiber loss or recovery. All patients experienced a significant reduction in pain scores with a substantial decline in HDI in the number of contralateral sensory fibers in the STCT with either anodic or cathodic tDCS treatment in four of the six patients. A significant reduction in FA was observed in the ipsilateral REZ in the posttreatment phase in five of the six patients. Preliminary evidence suggests that navigated tDCS presents a promising method for alleviating the pain of TN. Different patterns of activation manifested by anodic and cathodic stimulation require further elaboration to understand their implication. Activation and attenuation of responses at various sites may provide further avenues for condition treatment. (shrink)

Positive psychology focuses on the constructive effects of positive emotions on human behavior. Considering the recent plethoric research on positive emotions and SLA, this study pursues two important aims. The first aim is to find out whether there is any significant disparity between EFL teachers' and learners' views on an inventory of positive psychology in language learning which was fostered by researchers. The second goal is to find out whether teachers' practices conform to their views on IPPLL and those expressed (...) in the interview which was conducted with them. To this end, a 54-item questionnaire was developed and the revised questionnaire was administered to 385 learners. The results indicated that the teachers, in comparison with the learners, scored higher on all categories of the IPPLL. Moreover, unlike what they had expressed on the questionnaire and in the interview, the teachers did not capitalize on positive emotions as evinced in both teachers' practice and learners' experience with learning English. Implications of the findings for teacher education courses are presented. (shrink)

Scientific representation is an interesting topic for philosophers of science, many of whom have recently explored it from different points of view. There are currently two competing approaches to the issue: cognitive and non-cognitive, and each of them claims its own merits over the other. This article tries to provide a hybrid theory of scientific representation, called Two-Dimensional Theory of Scientific Representation, which has the merits of the two accounts and is free of their shortcomings. To do this, we will (...) argue that although scientific representation needs to use the notion of intentionality, such a notion is defined and realized in a simply structural form contrary to what cognitive approach says about intentionality. After a short introduction, the second part of the paper is devoted to introducing theories of scientific representation briefly. In the third part, the structural accounts of representation will be criticized. The next step is to introduce the two-dimensional theory which involves two key components: fixing and structural fitness. It will be argued that fitness is an objective and non-intentional relation, while fixing is intentional. (shrink)

This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms' ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms' response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in this disaster (...) compared to private firms. The results also reveal that firm size, profitability, geography, cash resource available, and leverage affect firms' philanthropic disaster response behavior in China. (shrink)

Hedgehog is an important morphogenic signal that directs pattern formation during embryogenesis, but its activity also remains present through adult life. It is now becoming increasingly clear that during the reproductive phase of life and beyond it continues to direct cell renewal (which is essential to combat the chronic environmental stress to which the body is constantly exposed) and counteracts vascular, osteolytic and sometimes oncological insults to the body. Conversely, down‐regulation of hedgehog signalling is associated with ageing‐related diseases such as (...) type 2 diabetes, neurodegeneration, atherosclerosis and osteoporosis. Hence, in this essay we argue that hedgehog signalling is not only important at the start of life, but also constitutes an important anti‐geriatric influence, and that enhanced understanding of its properties may contribute to developing rational strategies for healthy ageing and prevention of ageing‐related diseases.Also watch the Video Abstract. (shrink)

Publication date: 11 June 2018 Source: Author: Fatemeh Nemati Sogolitappeh, Amjad Hedayat, Mehrdad Rezaee Arjmand, Mohamad Khaledian The purpose of the present study is to investigate the relationship between spiritual intelligence and emotional intelligence with resilience in undergraduate students. The population of the study included all students of Payam Noor University in Ghorveh during 2016-2017 academic years. According to the principles of statistical methodology for correlational studies, 100 students from different disciplines were selected as sample of the study using (...) simple random sampling method. In this research, King's Spiritual Intelligence Questionnaire, Bar-Ann 90-questions Emotional Intelligence Questionnaire, and Conner and Davison resilience questionnaire were used. Descriptive statistics and inferential statistics were used to analyze the data. The results of this study showed that there is a significant positive correlation between spiritual intelligence and emotional intelligence and resilience. Regression coefficients showed that spiritual intelligence and emotional intelligence predict 53.9% of the variation in resiliency. (shrink)

BackgroundThe existing literature on sexuality and intimacy in residential care tends to focus on either the question of rights, or the value of autonomy. Where the literature does reference values...

Even though the COVID-19 pandemic has represented an intense period of stress and anxiety for individuals, it has also been an opportunity for firms to engage in cause-related marketing initiatives as a means of providing support and helping them cope with this global pandemic. This study analyzes the influence of cause–brand fit and cause–brand alliance on customer-based legitimacy and reputation. This study also examines the mediating and moderating roles of trust and betrayal, respectively. Data were collected from 455 participants during (...) the first wave of the pandemic, especially during the first lockdown. The results contribute to unveiling the economic and societal outcomes of cause-related marketing. The findings also enrich the antecedents of the legitimacy and reputation conferred by customers. (shrink)

BackgroundDiscrimination in health care is an international challenge and a serious obstacle to justice and equality in health.Research objectiveThe purpose of this study was to design a grounded theory of discrimination in health care based on the experiences and perceptions of Iranian healthcare providers and patients.Research designThis qualitative study was conducted using by the grounded theory method.Participants and research contextData were collected through semi-structured interviews with 18 healthcare providers including 11 nurses, two physicians, two nurse’s assistants, and three patients in (...) two general hospitals in Tehran, Iran. Participants were selected through purposeful sampling and analyzed simultaneously using the Corbin and Strauss (2015) approach.Ethical considerationsThe study was approved by the Research Ethics Committee of the University of Social Welfare and Rehabilitation Sciences (Ethics code: IR.USWR.REC.1398.023). Also, after explaining the objectives of the study, all the participants completed and signed the written consent form.FindingsThe “culture of discrimination” was the study’s core category, reflecting the nature of discrimination in health care. The theory of “culture of discrimination in health care” is the result of five main categories: “individual social stimuli,” “culture of discrimination,” “unintentional discrimination,” “conflict with discrimination,” and “dissatisfaction with discriminatory behavior.” These categories cover the underlying factors, strategies, and outcomes of the discrimination process in health care.DiscussionThe results of the study showed that nurses and other health care providers experience unintentional discrimination. Unintentional discrimination refers to discriminatory behaviors and practices of health care providers.ConclusionThe theory of culture of discrimination in health care can be used as a practical guide to describe and understand the role of health care providers, especially nurses. Further studies with a quantitative approach to applying this theory in medical settings are recommended. (shrink)

In his writings and theories, Kant refers to three imaginations, each of which has a clear definition and a recognized purpose, and which can be considered in their ability for general synthesis. three types of imagination are productive, reproductive, and creative.Based on the method of transcendental analysis, it is shown that there are necessary conditions in the relationship between imagination and ethics. In the first transcendental analysis, it was found that the necessary condition for the moral action of goodwill and (...) the necessary condition for the realization of goodwill is creative imagination. In the second analysis, it was concluded that the necessary condition for the realization of the absolute is the power of imaginative imagination, and in another statement, it was concluded that the necessary condition for the Categorical imperative is the imagination. In the third analysis, it was found that the Categorical imperative is the possibility of the absolute possibility of using the imagination by a thought experiment.Based on the Deductive method, three Deductives were obtained. In the first philosophical Deductive conclusion, it was concluded that for moral education, one must cultivate the imagination. In the second Deductive conclusion was reached that for empathy or any kind of moral education in the sense of the Categorical imperative, one must cultivate imagination. In the third Deductive conclusion, it was concluded that the method of thought experimentation should be used to cultivate the imagination for moral education (moral imagination). (shrink)

This article is an up-dated version of Gordon Brown's ontological approach to education. It tests the hypothesis that Roy Bhaskar's critical realism can successfully underpin education by applying...

This essay posits that Peirce puts the Normative Sciences implicitly to work at three junctures of his Neglected Argument for the Reality of God (NARG): (1) in the distinguishing of musement from play; (2) in the generation of the Humble Argument via musement; and (3) in the portrayal of the Humble Argument as the first stage of an inquiry into its confirmability. Then, focus shifts to Peirce’s notions of the initiating “play” and the “plausibility” of the God-hypothesis, as a means (...) both to analyze and underscore the foundational role of esthetics in the Normative Sciences. After a discussion of the theological content of the argument, the essay concludes that Peirce did indeed employ the Normative Sciences as postulated, but that his truncation of NARG at the abductive stage renders the overall argument inconclusive, amounting more to a report of a religio-esthetic experience. (shrink)