It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

Although undergraduate students are exposed to ethical issues through class assignments, discussions, and readings, they typically do not have first hand experience with business dilemmas. Student opinions on ethical standards and behavior in American business have received scant attention in the literature. The purpose of the study is to provide additional information to both educators and organizations about the ethical perceptions of students. Furthermore, the study contrasts student responses to business and community leaders' responses obtained in a prior study conducted (...) by Touche Ross (1988). The findings from this study are based on an opinion survey about ethics in American business, completed by 476 liberal arts and business students attending a private, religiously affiliated college in New York State. The data indicate numerous differences in perceptions between students and business and community leaders. Differences were also found when students were classified by school (Arts & Science versus Business) and by gender. Overall, students appear to place a strong value on education. Students are the source of new entrants to the business world and the foundation for ethical structures being built by organizations. The findings from this study should assist both educators and employers in the development of necessary programs to maximize the ethical potential of their constituents. (shrink)

In this exploratory paper, we investigate the extension of Haidt’s :814–834, 2001, The righteous mind: Why good people are divided by politics and religion, 2012) Moral foundations theory, operationalized as the MFQ30 questionnaire, from a sample of the general public across many countries to a sample of business students. MFT posits that people rely on five major concerns, or foundations, when making moral judgments. The five concerns are care/harm, fairness/cheating, loyalty/betrayal, respect/authority, and purity/degradation. In addition, Haidt suggests that intuition, rather (...) than reasoning, leads to moral judgment. We replicate Haidt’s measurement model and find that the measurement model based on our sample is consistent. This indicates support for MFT. Further, we find structural differences in the measurement model between the genders and between areas of study. Our findings suggest that all students in the sample focus substantially on the fairness foundation. Ethics education and research may seek to expand the number of moral foundations individuals consider when discerning whether something is right or wrong. (shrink)

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

Pancreatitis is a complex, progressively destructive inflammatory disorder. Alcohol was long thought to be the primary causative agent, but genetic contributions have been of interest since the discovery that rare PRSS1, CFTR and SPINK1 variants were associated with pancreatitis risk. We now report two associations at genome-wide significance identified and replicated at PRSS1-PRSS2 and X-linked CLDN2 through a two-stage genome-wide study. The PRSS1 variant likely affects disease susceptibility by altering expression of the primary trypsinogen gene. The CLDN2 risk allele is (...) associated with atypical localization of claudin-2 in pancreatic acinar cells. The homozygous CLDN2 genotype confers the greatest risk, and its alleles interact with alcohol consumption to amplify risk. These results could partially explain the high frequency of alcohol-related pancreatitis in men. © 2012 Nature America, Inc. All rights reserved. (shrink)

In response to the COVID-19 pandemic, states have funneled exceptional amounts of public funding into research and development of diagnostics, treatments and vaccines to help fight the virus. In th...

Here we present and develop the hypothesis that the derepression of endogenous retrotransposable elements (RTEs) – “genomic parasites” – is an important and hitherto under‐unexplored molecular aging process that can potentially occur in most tissues. We further envision that the activation and continued presence of retrotransposition contribute to age‐associated tissue degeneration and pathology. Chromatin is a complex and dynamic structure that needs to be maintained in a functional state throughout our lifetime. Studies of diverse species have revealed that chromatin undergoes (...) extensive rearrangements during aging. Cellular senescence, an important component of mammalian aging, has recently been associated with decreased heterochromatinization of normally silenced regions of the genome. These changes lead to the expression of RTEs, culminating in their transposition. RTEs are common in all kingdoms of life, and comprise close to 50% of mammalian genomes. They are tightly controlled, as their activity is highly destabilizing and mutagenic to their resident genomes. (shrink)

While much has been written on the cultural and intellectual antecedents that gave rise to Carolus Linnaeus?s herbarium and his Systema Naturae, the tools that he used to transform his raw observations into nomenclatural terms and categories have been neglected. Focusing on the Philosophia Botanica, the popular classification handbook that he published in 1751, it can be shown that Linnaeus cleverly ordered and reordered the work by employing commonplacing techniques that had been part of print culture since the Renaissance. Indeed, (...) the functional adaptability of commonplace heads allowed him to split and combine the book?s chapters and tables and played a notable conceptual role in the way in which he spatialized words and, to a certain extent, specimens. (shrink)

In recent years, we have seen a new concern with ethics training for research and development professionals. Although ethics training has become more common, the effectiveness of the training being provided is open to question. In the present effort, a new ethics training course was developed that stresses the importance of the strategies people apply to make sense of ethical problems. The effectiveness of this training was assessed in a sample of 59 doctoral students working in the biological and social (...) sciences using a pre–post design with follow-up and a series of ethical decision-making measures serving as the outcome variable. Results showed not only that this training led to sizable gains in ethical decision making but also that these gains were maintained over time. The implications of these findings for ethics training in the sciences are discussed. (shrink)

This paper argues the case for a renewed interest in Schutz's work by extending his theory of the conscious subject to the feminist concern with the issue of domination. We present a theoretical analysis of the subjective and intersubjective experiences of individuals relating to each other as dominant and subordinate; as our theoretical point of departure we use Schutz's concepts of the we-relation, the assumption of reciprocity of perspectives, typification, working, taken-for-grantedness, and relevance. Schutz's sociology of the conscious subject is (...) striking in its lack of any extended consideration of power, perhaps one reason why support for his work has diminished since the mid-1970s. Our overlayering of feminist sociological theory's interest in domination with Schutz's concerns about subjectivity and intersubjectivity produces an elaboration and a critique of Schutz and expands feminist understanding of relationships of domination. (shrink)

This study described the relationships between academic class and student moral sensitivity and reasoning and between curriculum design components for ethics education and student moral sensitivity and reasoning. The data were collected from freshman (n = 506) and senior students (n = 440) in eight baccalaureate nursing programs in South Korea by survey; the survey consisted of the Korean Moral Sensitivity Questionnaire and the Korean Defining Issues Test. The results showed that moral sensitivity scores in patient-oriented care and conflict were (...) higher in senior students than in freshman students. Furthermore, more hours of ethics content were associated with higher principled thinking scores of senior students. Nursing education in South Korea may have an impact on developing student moral sensitivity. Planned ethics content in nursing curricula is necessary to improve moral sensitivity and moral reasoning of students. (shrink)

Objective: The field of clinical ethics is relatively new and expanding. Best practices in clinical ethics against which one can benchmark performance have not been clearly articulated. The first step in developing benchmarks of clinical ethics services is to identify and understand current practices.Design and setting: Using a retrospective case study approach, the structure, activities, and resources of nine clinical ethics services in a large metropolitan centre are described, compared, and contrasted.Results: The data yielded a unique and detailed account of (...) the nature and scope of clinical ethics services across a spectrum of facilities. General themes emerged in four areas—variability, visibility, accountability, and complexity. There was a high degree of variability in the structures, activities, and resources across the clinical ethics services. Increasing visibility was identified as a significant challenge within organisations and externally. Although each service had a formal system for maintaining accountability and measuring performance, differences in the type, frequency, and content of reporting impacted service delivery. One of the most salient findings was the complexity inherent in the provision of clinical ethics services, which requires of clinical ethicists a broad and varied skill set and knowledge base. Benchmarks including the average number of consults/ethicist per year and the hospital beds/ethicist ratio are presented.Conclusion: The findings will be of interest to clinical ethicists locally, nationally, and internationally as they provide a preliminary framework from which further benchmarking measures and best practices in clinical ethics can be identified, developed, and evaluated. (shrink)

The following questions arising in connection with the géométrisation of modern physics are discussed: is the physical theory a bicomponent one or everything can be reduced to space? Whether the hypothesis of the macroscopic nature of space and time deals with the theoretical or empirical structure of physical theory? Is there géométrisation of quanta or quantisation of geometry?

Based on two workshops held February 1990 in New York and March 1990 in San Francisco. Following the presentation and discussion of three clinical case histories, psychotherapists James F. Masterson, Marian Tolpin, and Peter E. Sifneos compare and contrast developmental, self, and object relations.

We propose a naturalistic version of the “guesser–knower” paradigm in which the experimental subject has an opportunity to choose which individual to follow to a hidden food source. This design allows nonhumans to display the attribution of knowledge to another conspecific, rather than a human, in a naturalistic context (finding food), and it is readily adapted to different species.

LIFE offers various amusements, and anyone these days who can choose among them will come late to the study of hiatus in Greek prose. Germany in the 1880s, so it seems, was less fortunate, and few greater excitements were known to young or old than the hunt for hiatus; but now that we no longer strait-waistcoat our classical authors and the austerity of those times is discredited, few collectors of hiatus are to be found, and there are people even in (...) Germany who have never identified a single specimen. Yet there is nothing to be said for underrating an author' stylistic pretensions, still less for encouraging others to do the same; and the textual critic, whose path is slippery enough at the best of times, can ill afford to dispense with footholds. There has been no broad study of hiatus in Greek prose since 1841, when Benseler in a long and original book De hiatu in oratoribus et historicis Graecis went through the text of 27 authors and attempted to determine their practice. (shrink)

In a brief article under the present title, Adam Parry raised a simple but profound question: were there certain things that the inherited vocabulary of oral poets did not allow them to sayF; The mere raising of this question, whatever his answer, is enough to make the article one of the more important contributions to Homeric studies in the last fifty years. As it happens, his answer was affirmative, and it has not been contested. Contested it will now be.

The editorial in the September 1982 issue of this journal and many articles before and since have addressed the problem of informed consent. Is it possible? Is it a useful concept? Is there anything new to be said about it? In this article the basic rationale of the rule (patient autonomy) is explained and the extent of the rule explored. Various exceptions have been offered by the law and an attempt is made to catalogue the chief of these. A number (...) of specially vulnerable groups are then identified, the most important, and vexed, being children. How can informed consent be secured in the case of young patients? Finally, a few problems are mentioned in an attempt to get this subject back to reality. The appeal to the principle primum non nocere may be medical paternalism in disguise. Informed consent is the competing principle that reminds us of the primacy of human autonomy. A pointer is given to the future: even the use of sound recordings to explain medical procedures and to activate informed consent so that it may become a reality and not just a lawyer's myth, should be considered. (shrink)

No speech in Attic tragedy has made a stronger impression on later generations than Medea's farewell to her children. Four changes of mind and two displays of maternal affection lay bare the depths of a tortured soul; ‘there, in a short space, arelove and hatred, firmness and hesitation, fierce joy and unfathomable sorrow’.

Statius' Silvae owe their preservation to a copy made in Switzerland for Poggio in 1417 by a local scribe. This copy, brought to light by G. Loewe in 1879, was recognized for what it was by A.C. Clark and A. Klotz twenty years later, and since then its descendants have had at best historical interest. To extract much of that from them an editor must endeavour to survey all the extant material, and A. Marastoni in the recent Teubner edition claims (...) to have done just that: ‘omnes manuscriptos libros veteresque editiones iterum contuli’ he says at the opening of his preface, and the reviewers echo his words. (shrink)

When did Livy write his history? How many books had it, and what did the lost ones cover? Such answers as can be given to these questions come almost entirely from the one extant summary, the Periochae. The manuscripts of the Periochae disagree, however, on a matter of considerable interest: out of a hundred or so, only three, supported by a lost fourth, have been cited as adding to the title Ex libro CXXI the subtitle qui editus post excessum Augusti (...) dicitur. When the latest editor, P. Jal in the Collection Budé , declares himself unconvinced of its authenticity , he leaves the reader to decide whether authenticity means truth, authorial origin, or presence in the archetype; but whatever it means, seeds of suspicion have been sown. (shrink)

Machine generated contents note: Part I. Introduction: 1. Personal epistemology in the classroom: a welcome and guide for the reader Florian C. Feucht and Lisa D. Bendixen; Part II. Frameworks and Conceptual Issues: 2. Manifestations of an epistemological belief system in pre-k to 12 classrooms Marlene Schommer-Aikins, Mary Bird, and Linda Bakken; 3. Epistemic climates in elementary classrooms Florian C. Feucht; 4. The integrative model of personal epistemology development: theoretical underpinnings and implications for education Deanna C. Rule and Lisa D. (...) Bendixen; 5. An epistemic framework for scientific reasoning in informal contexts Fang-Ying Yang and Chin-Chung Tsai; Appendices; 6. Who knows what and who can we believe? Epistemological beliefs are beliefs about knowledge (mostly) to be attained from others Rainer Bromme, Dorothe Kienhues, and Torsten Porsch; Part III. Students' Personal Epistemology, its Development, and Relation to Learning: 7. Stalking young persons' changing beliefs about belief Michael J. Chandler and Travis Proulx; 8. Epistemological development in very young knowers Leah K. Wildenger, Barbara K. Hofer, and Jean E. Burr; 9. Beliefs about knowledge and revision of knowledge: on the importance of epistemic beliefs for intentional conceptual change in elementary and middle school students Lucia Mason; 10. The reflexive relation between students' mathematics-related beliefs and the mathematics classroom culture Erik De Corte, Peter Op 't Eynde, Fien Depaepe, and Lieven Verschaffel; 11. Examining the influence of epistemic beliefs and goal orientations on the academic performance of adolescent students enrolled in high-poverty, high-minority schools P. Karen Murphy, Michelle M. Buehl, Jill A. Zeruth, Maeghan N. Edwards, Joyce F. Long, and Shinichi Monoi; 12. Using cognitive interviewing to explore elementary and secondary school students' epistemic and ontological cognition Jeffrey A. Greene, Judith Torney-Purta, Roger Azevedo, and Jane Robertson; Part IV. Teachers' Personal Epistemology and its Impact on Classroom Teaching: 13. Epistemological resources and framing: a cognitive framework for helping teachers interpret and respond to their students' epistemologies Andrew Elby and David Hammer; 14. The effects of teachers' beliefs on elementary students' beliefs, motivation, and achievement in mathematics Krista R. Muis and Michael J. Foy; Appendices; 15. Teachers' articulation of beliefs about teaching knowledge: conceptualizing a belief framework Helenrose Fives and Michelle M. Buehl; Appendices; 16. Beyond epistemology: assessing teachers' epistemological and ontological world views Lori Olafson and Gregory Schraw; Part V. Conclusion: 17. Personal epistemology in the classroom: what does research and theory tell us and where do we need to go next? Lisa D. Bendixen and Florian C. Feucht. (shrink)

In the 18th century, the concept of ‘affinity’, ‘principle’ and ‘element’ dominated chemical discourse, both inside and outside the laboratory. Although much work has been done on these terms and the methodological commitments which guided their usage, most studies over the past two centuries have concentrated on their application as relevant to Lavoisier's oxygen theory and the new nomenclature. Kim's affinity challenges this historiographical trajectory by looking at several French chemists in the light of their private thoughts, public disputations and (...) communal networks. In doing so, she tells a complex story which points to the methodological and practical importance of industrial and medical chemistry. The following review highlights the advantages and snares of such an approach and makes a few historiographical points along the way. (shrink)