The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than (...) unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues. (shrink)

A seminal work on the unconscious and its mechanisms. Examines the interaction between voluntary (conscious) and involuntary (unconscious) human control mechanisms in terms of dissociation of divided consciousness. Delineates a neodissociation interpretation that recognizes historical roots without requiring commitment. Presents a wide range of data on possession states, fugues, multiple personalities, amnesia, dreams, hallucinations, automatic writing, and aggressions.

The well-known behaviorist revolt against consciousness is largely in the past, although that does not mean that the new interest in consciousness is without many unsolved problems. Cognitive psychology, as an alternative, is not necessarily a consciousness psychology, and humanistic psychology, friendly to consciousness, has difficulty in maintaining scientific status. One approach to consciousness is by way of dissociation, the phenomena of which can be found in everyday experience but can be studied in more detail through hypnosis. One aspect of (...) hypnosis research has led to the concept of a “hidden observer,” a metaphor used to indicate that some information is processed and has consequences without being in the focus of consciousness at the time, but is recoverable through hypnosis. The evidence comes mostly from subjects highly responsive to hypnosis, so that generalizations must be used with caution. The divisions of consciousness lead to consideration of its executive and monitoring functions-normal functions, but subject to some alterations through hypnosis. (shrink)

A volume in Evaluation and Society Series Editors, Jennifer C. Greene, University of Illinois at Urbana-Champaign and Stewart I. Donaldson, Claremont Graduate University In this book, Ernie House reframes how we think about evaluation by reconsidering three key concepts of values, biases, and practical wisdom. The first part of the book reconstructs core evaluation concepts, with a focus on the origins of our values and biases. The second part explores how we handle values and biases in practice, and the third (...) shows how we learn practical wisdom and use it in evaluations. Value is the central concept in this volume, yet it's a fuzzy concept. In Part I, Ernie clarifies the concept of value by addressing basic questions: What are values? Where do they come from? Why do we have them? Why is our conception so confused? How do we handle values in evaluations? In Part II, another central concept is added, that of biases. Prominent evaluation frameworks have focused on biases, including Campbell and Stanley's (1963) framework for validating causal inferences and Scriven's (1972) conception of objectivity, which is achieved by correcting for biases in general. In addition, research on thought processes has made progress by focusing on cognitive biases (Kahneman, 2011). Even so, through a case example, Ernie demonstrates that the concept of biases is under-appreciated and not well engaged in evaluation practice. The third important concept, featured in Part III, is practical wisdom, which is the knowledge that evaluators acquire through experience. Practical wisdom informs what we do, possibly as much as theory. Experienced evaluators often conduct evaluations in similar ways, regardless of their theory, because practical wisdom determines much of what they do. Ernie provides concrete examples of practical wisdom and how we employ it. Throughout the book, he draws on the empirical research on thinking processes, especially Kahneman's Thinking Fast and Slow (2011). This book will be of interest and relevance to all evaluation scholars and practitioners, as it thoughtfully engages core constructs of the field. The book can also well serve as a supplementary text in multiple evaluation courses, as it offers valuable conceptual and practical perspectives on our craft. (shrink)

ObjectiveCancer researchers have found midlife couples to have poorer outcomes compared to older couples due to the off-time nature of the illness for them. It is unknown if young couples, who are under-represented in cancer studies and overlooked for supportive programs, are at further risk. This study explored the moderating roles of survivor age and sex on the associations between active engagement and protective buffering and depressive symptoms in couples surviving cancer.MethodsThe exploratory study comprised 49 couples 1–3 years post-diagnosis. Multilevel (...) modeling was used to explore the moderating roles of survivor age and sex, controlling for interdependent data.ResultsApproximately, 37% of survivors and 27% of partners met clinical criteria for further assessment of depression, with 50% of couples having at least one member meeting the criteria. Survivors and their partners did not significantly differ on depressive symptoms, active engagement, or protective buffering. Male survivors reported significantly higher levels of active engagement by their partners than female survivors and female survivors reported significantly higher levels of protective buffering by their partners than male survivors. We found some evidence to suggest that survivor age and sex may play moderating roles between active engagement and protective buffering and depressive symptoms. Older partners and female survivors appeared to experience more positive effects from engaging in positive dyadic behaviors than younger partners and male survivors.ConclusionFindings not only confirm the important role of dyadic behaviors for couples surviving cancer together, but also the important roles of survivor age and sex may play in whether such behaviors are associated with lower levels of depressive symptoms. Future research that examines these complex associations over time and across the adult life span in diverse populations is needed. (shrink)

Appropriate concerns about cost and unequal access to healthcare have resulted in the creation of powerful managed networks seeking to share the risks of high healthcare costs among plans, providers, and patients. Much to their credit, these managed networks have slowed the rise in healthcare spending by as much as 44% in markets with high HMO penetration. However, whether these savings will materially improve access and quality remains to be seen.

This book is less about disjunction than about the English word ‘or’, and it is less for than against formal logicians—more exactly, against those who maintain that formal logic can be applied in certain ways to the evaluation of reasoning formulated in ordinary English. Nevertheless, there are many things to interest such of those persons who are willing to overlook the frequent animadversions directed against their kind in the book, and this review will concentrate on them.

Background:Clinical investigation is a growing field employing increasing numbers of nurses. This has created a new specialty practice defined by aspects unique to nursing in a clinical research context: the objectives, setting, and nature of the nurse–participant relationship. The clinical research nurse role may give rise to feelings of ethical conflict between aspects of protocol implementation and the duty of patient advocacy, a primary nursing responsibility. Little is known about whether research nurses experience unique ethical challenges distinct from those experienced (...) by nurses in traditional patient-care settings.Research objectives:The purpose of the study was to describe the nature of ethical challenges experienced by clinical research nurses within the context of their practice.Research design:The study utilized a qualitative descriptive design with individual interviews.Participants and research context:Participating nurses self-identified as having experienced ethical challenges during screening. The majority were Caucasian, female, and worked in outpatient settings. Approximately 50% had > 10 years of research experience.Ethical considerations:The human subjects review board approved the study. Written informed consent was obtained.Findings:Predominant themes were revealed: the inability to provide a probable good, or/do no harm, and dual obligations. The following patterns and subthemes emerged: conflicted allegiances between protocol implementation, needs of the participant, desire to advance science, and tension between the nurse–patient therapeutic relationship versus the research relationship.Discussion:Participants described ethical challenges specific to the research role. The issues are central to the nurse–participant relationship, patient advocacy, the nurse’s role in implementing protocols, and/or advancing science.Conclusion:Ethical challenges related to the specialized role of clinical research nurses were identified. More research is warranted to fully understand their nature and frequency and to identify support systems for resolution. (shrink)

In 1931 the mathematical logician Kurt Godel published a revolutionary paper that challenged certain basic assumptions underpinning mathematics and logic. A colleague of Albert Einstein, his theorem proved that mathematics was partly based on propositions not provable within the mathematical system and had radical implications that have echoed throughout many fields. A gripping combination of science and accessibility, _Godel’s Proof_ by Nagel and Newman is for both mathematicians and the idly curious, offering those with a taste for logic and philosophy (...) the chance to satisfy their intellectual curiosity. (shrink)

_'Nagel and Newman accomplish the wondrous task of clarifying the argumentative outline of Kurt Godel's celebrated logic bomb.'_ _– The Guardian_ In 1931 the mathematical logician Kurt Godel published a revolutionary paper that challenged certain basic assumptions underpinning mathematics and logic. A colleague of physicist Albert Einstein, his theorem proved that mathematics was partly based on propositions not provable within the mathematical system. The importance of Godel's Proof rests upon its radical implications and has echoed throughout many fields, from maths (...) to science to philosophy, computer design, artificial intelligence, even religion and psychology. While others such as Douglas Hofstadter and Roger Penrose have published bestsellers based on Godel’s theorem, this is the first book to present a readable explanation to both scholars and non-specialists alike. A gripping combination of science and accessibility, _Godel’s Proof_ by Nagel and Newman is for both mathematicians and the idly curious, offering those with a taste for logic and philosophy the chance to satisfy their intellectual curiosity. _Kurt Godel_ Born in Brunn, he was a colleague of physicist Albert Einstein and professor at the Institute for Advanced Study in Princeton, N.J. (shrink)

_'Nagel and Newman accomplish the wondrous task of clarifying the argumentative outline of Kurt Godel's celebrated logic bomb.'_ _– The Guardian_ In 1931 the mathematical logician Kurt Godel published a revolutionary paper that challenged certain basic assumptions underpinning mathematics and logic. A colleague of physicist Albert Einstein, his theorem proved that mathematics was partly based on propositions not provable within the mathematical system. The importance of Godel's Proof rests upon its radical implications and has echoed throughout many fields, from maths (...) to science to philosophy, computer design, artificial intelligence, even religion and psychology. While others such as Douglas Hofstadter and Roger Penrose have published bestsellers based on Godel’s theorem, this is the first book to present a readable explanation to both scholars and non-specialists alike. A gripping combination of science and accessibility, _Godel’s Proof_ by Nagel and Newman is for both mathematicians and the idly curious, offering those with a taste for logic and philosophy the chance to satisfy their intellectual curiosity. _Kurt Godel_ Born in Brunn, he was a colleague of physicist Albert Einstein and professor at the Institute for Advanced Study in Princeton, N.J. (shrink)