Introduction: The use of human samples in genomic research has increased ethical debate about informed consent (IC) requirements and the information that subjects should receive regarding the results of the research. However, there are no quantitative data regarding researchers’ attitudes about these issues. Methods: We present the results of a survey of 104 US and 100 Spanish researchers who had published genomic epidemiology studies in 61 journals during 2006. Results: Researchers preferred a broader IC than the IC they had actually (...) obtained in their published papers. US authors were more likely than their Spanish colleagues to support obtaining a broad IC, covering either any future research project or any projects related to a group of diseases (67.6% vs 43%; adjusted OR = 4.84, 95% CI, 2.32 to 10.12). A slight majority of researchers (55.8%) supported informing participants about individual genomic results only if the reliability and clinical validity of the information had been established. Men were more likely than women to believe that patients should be informed of research results even if these conditions were not met (adjusted OR = 2.89, 95% CI = 1.46 to 5.72). Conclusions: This study provides evidence of a wide range of views among scientists regarding some controversial ethical issues related to genomic research, suggesting the need for more study, debate and education. In the interim, journals might consider including the investigators’ policies regarding these ethical issues in the papers they publish in the field of genomic epidemiology. (shrink)

The purpose of this study is to investigate the role of school principal trustworthiness components (i.e., ability, integrity, benevolence) in helping shape teacher trust and affective commitment within schools. Using data from 1,026 teachers in Spain and structural equation modeling (via EQS 6.3), this study establishes how a principal’s integrity and benevolence are key in determining, both directly and indirectly (via trust in the principal), teachers’ affective commitment to their school. It also reveals that the perceived ability of a principal (...) is not effective in generating trust or affective commitment to the school in teachers. As a contribution to the literature, these findings reveal that the ethical trustworthiness (benevolence, integrity) of principals is key in engendering trust and affective commitment to schools. Thus, to shape work environments that are high in trust and commitment, principals should focus on behaving in ways that make their integrity and benevolence manifest to their teachers. (shrink)

In this article, we shed light on the debate about the financial performance of socially responsible investment (SRI) mutual funds by separately analyzing the contributions of before-fee performance and fees to SRI funds' performance, and by investigating the role played by fund management companies in the determination of those variables. We apply the matching estimator methodology to obtain our results and find that in the period 1997–2005, US SRI funds had better beforeand after-fee performance than conventional funds with similar characteristics. (...) The differences, however, are driven exclusively by SRI funds run by management companies specialized in SRI. While these funds significantly outperform similar conventional funds, funds run by companies not specialized in SRI underperform their matched conventional funds. We find no significant differences in fees between SRI and conventional funds except in one case: SRI funds are cheaper than conventional funds run by the same management company. (shrink)

The coronavirus disease pandemic fundamentally disrupted humans’ social life and behavior. Public health measures may have inadvertently impacted how people care for each other. This study investigated prosocial behavior, its association well-being, and predictors of prosocial behavior during the first COVID-19 pandemic lockdown and sought to understand whether region-specific differences exist. Participants from eight regions clustering multiple countries around the world responded to a cross-sectional online-survey investigating the psychological consequences of the first upsurge of lockdowns in spring 2020. Prosocial behavior (...) was reported to occur frequently. Multiple regression analyses showed that prosocial behavior was associated with better well-being consistently across regions. With regard to predictors of prosocial behavior, high levels of perceived social support were most strongly associated with prosocial behavior, followed by high levels of perceived stress, positive affect and psychological flexibility. Sociodemographic and psychosocial predictors of prosocial behavior were similar across regions. (shrink)

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

This article provides current Schwartz Values Survey (SVS) data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societal-level analyses. At the individual-level, we report on the ten circumplex values sub-dimensions and two sets of values dimensions (collectivism and individualism; openness to change, conservation, self-enhancement, and self-transcendence). At the societal-level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective (...) autonomy, intellectual autonomy, egalitarianism, and harmony. For each society, we report the Cronbach’s α statistics for each values dimension scale to assess their internal consistency (reliability) as well as report interrater agreement (IRA) analyses to assess the acceptability of using aggregated individual level values scores to represent country values. We also examined whether societal development level is related to systematic variation in the measurement and importance of values. Thus, the contributions of our evaluation of the SVS values dimensions are two-fold. First, we identify the SVS dimensions that have cross-culturally internally reliable structures and within-society agreement for business professionals. Second, we report the society cultural values scores developed from the twenty-first century data that can be used as macro-level predictors in multilevel and single-level international business research. (shrink)

This article provides current Schwartz Values Survey data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societallevel analyses. At the individual- level, we report on the ten circumplex values sub- dimensions and two sets of values dimensions. At the societal- level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective autonomy, intellectual autonomy, egalitarianism, and harmony. For each (...) society, we report the Cronbach' s? statistics for each values dimension scale to assess their internal consistency as well as report interrater agreement analyses to assess the acceptability of using aggregated individual level values scores to represent country span sp. (shrink)

En 1806, es decir, hace m s de doscientos a¤os, naci¢ John Stuart Mill. Su padre, el fil¢sofo radical utilitarista James Mill, lo someti¢ a un programa educativo que hizo de ‚l una especie de ni¤o prodigio. Este ni¤o prodigio desarroll¢ una intensa labor intelectual, sin descuidar su actividad profesional privada, e incluso particip¢ en la vida pol¡tica de su tiempo. A pesar de la diversidad de temas que abord¢ y de los mbitos por los que se interes¢, John Stuart (...) Mill nos leg¢ un conjunto de escritos sobre la llamada democracia liberal, de los que tambi‚n la socialdemocracia sac¢ provecho. En esos escritos ya se apuntaban algunos de los problemas a los que seguimos enfrentados en la actualidad: la tensi¢n entre las masas y las elites, la perversi¢n del inter‚s general por la presencia de intereses siniestros, la desigualdad social que lleva a la marginaci¢n pol¡tica por raz¢n de sexo, clase, raza o procedencia, los sofismas del discurso pol¡tico que permiten la manipulaci¢n de la opini¢n p£blica, el tama¤o y la composici¢n de los grupos humanos de cara a su organizaci¢n pol¡tica, o la discusi¢n en torno a la pol¡tica econ¢mica m s adecuada a la democracia. De tales problemas tratan los textos reunidos en el presente libro, cuyo punto de partida lo constituye el an lisis cr¡tico de los textos de John Stuart Mill. Este ejercicio comparativo pretende poner de manifiesto, precisamente, qu‚ queda en la actualidad, o que se puede esperar que quede, de la democracia que ‚l preconizaba. (shrink)

A multidimensional measure of ethical culture was examined for its relationship to person–organization fit, ethical intent and organizational citizenship behavior, using a sample of 525 employees from the financial industry in Spain. As hypothesized, relative to studies using unidimensional assessments, our measure of EC was more strongly related to ethical intent and organizational citizenship. Also, significant differences were found in the degree to which each the EC dimensions related to both ethical intent and OCB. Finally, in a first for the (...) literature, we demonstrated the important role of overall P–O fit in connection with EC, ethical intent, and organizational citizenship. Specifically, as hypothesized, P–O fit moderated positively the association between EC and ethical intent, but mediated the EC–OCB relationship. (shrink)

Two experiments were conducted to examine whether the resistance to extinction obtained in evaluative conditioning (EC) studies implies that EC is a qualitatively distinct form of classical conditioning (Baeyens, Eelen, & Crombez, 1995 Baeyens, F, Eelen, P, and Crombez, G, (1995a). Pavlovian associations are forever: On classical conditioning and extinction, Journal of Psychophysiology 9 ((1995a)), pp. 127–141.[Web of Science ®], [Google Scholar]a) or whether it is the result of an nonassociative artefact (Field & Davey, 1997 Field, AP, and Davey, GCL, (...) (1997). Conceptual conditioning: Evidence for an artifactual account of evaluative learning, Learning and Motivation 25 ((1997)), pp. 446–464.[Crossref], [Web of Science ®], [Google Scholar], 1998 Field, AP, and Davey, GCL, (1998). Evaluative conditioning: Arti‐fact or ‐fiction?‐ A reply to Baeyens, De Houwer, Vansteenwegen, and Eelen (1998), Learning and Motivation 29 ((1998)), pp. 475–491.[Crossref], [Web of Science ®], [Google Scholar], 1999 Field, AP, and Davey, GCL, (1999). Reevaluating evaluative conditioning: A nonassociative explanation of conditioning effects in the visual evaluative conditioning paradigm, Journal of Experimental Psychology: Animal Behavior Processes 25 ((1999)), pp. 211–224.[Crossref], [PubMed], [Web of Science ®], [Google Scholar]). Both experiments included between‐subjects control groups in addition to standard within‐subjects control conditions. In Experiment 1, only verbal ratings were measured in order to evaluate the effect of postacquisition CS‐only exposures on EC whereas in Experiment 2, verbal ratings and postextinction priming effects were measured. The results showed that the EC effects are demonstrable in a between‐subjects design and that the extinction procedure did not have any influence on the acquired evaluative value of CSs regardless of whether the verbal ratings or the priming effects were used as dependent variables. The present results provide evidence that EC is resistant to extinction and suggest an interpretation of EC as a qualitatively distinct form of associative learning. (shrink)

Recientemente fallecido, Pierre Aubenque consagró la mayor parte de su trayectoria a la interpretación del aristotelismo. Su apuesta por reconsiderar el sentido y la función de la metafísica aristotélica ha puesto de relieve la dignidad inherente a la tarea del historiador de la filosofía, cuya aproximación crítica al pasado exige la actualización de un singular compromiso intelectual. La nítida visión que tenía de los desafíos a los que debía responder la filosofía del s. XX, la participación en múltiples debates y (...) su entrega a la docencia universitaria, reaparecen hoy bajo los rasgos de un coraje bien reconocible en sus intervenciones. (shrink)

Background During the first weeks of March 2020 in Spain, the cases of severe respiratory failure progressively increased, generating an imbalance between the clinical needs for advanced life support (ALS) measures and the effective availability of ALS resources. To address this problem, the creation of triage committees (TC) was proposed, whose main function is to select the best candidates to receive ALS. The main objective of our study is to describe the clinical characteristics of the patients evaluated by the TC (...) of the Alcorcón Foundation University Hospital (AFUH) during the first wave of SARS CoV-2. Other objectives are to determine if there are differences between the patients considered candidates / not candidates for ALS and to analyze the functioning of the TC. Methods Retrospective observational study of all patients assessed by the AFUH TC. Results There were 19 meetings, in which 181 patients were evaluated, 65.4% male and with a mean age of 70.1 years. 31% had some degree of functional dependence, the Barthel median was 100 and Charlson 4. 58.5% were not considered a candidate for ALS at that time. The patients considered candidates to receive ALS were younger (72 vs 66; _p_ Conclusions The patients evaluated by the TC had a mean age of 70 years, high comorbidity and almost a third had some degree of functional dependence. More than half were not considered candidates for ALS at that time, these patients being older, with more comorbidity and a worse previous functional situation. TC decisions, based on objective clinical criteria, were almost always respected. Public institutions must get involved in triage procedures, which should and in our opinion must include the creation of TC in health centers. The implementation of Anticipated Decision programs (ADP) would help enable patients affected by triage decisions to participate in them. (shrink)

We build on limited research concerning the mediation processes associated with the relationship between ethical culture and employee outcomes. A multidimensional measure of ethical culture was examined for its relationship to overall Person-Organization (P–O) fit and employee response, using a sample of 436 employees from social economy and commercial banks in Spain. In line with previous research involving unidimensional measures, ethical culture was found to relate positively to employee job satisfaction, affective commitment, and intention to stay. New to the literature, (...) ethical culture was also found to be associated positively with employee willingness to recommend the organization to others. These effects were observed even when perceptions of P–O fit were controlled. Importantly, ethical culture was also positively related to overall P–O fit, which in turn, partially mediated the relationship between ethical culture and employee outcomes. Our findings add to studies that focus on the importance of the degree of ethical congruence between the individual employee and the organization. They suggest that ethical culture, with its expected impact on virtuousness and emotional well-being, will positively influence outcomes independently of the degree to which there is a match between employee and organizational values. (shrink)

1. Bergson, Husserl, Russell, scheler, Jaspers, Heidegger -- 2. Quiles, E. Pucciarelli, M. Merleau-Ponty, F.G. Asenjo, P. Ricoeur.

IntroductionThe present study aims at analysing how social support received and provided by parents of children, adolescents and young adults (AYA) diagnosed with cancer, as well as their sociodemographic and clinical variables, affect those parents’ stress levels and life and family satisfaction.Materials and MethodsA total of 112 parents of children and AYAs who had been diagnosed with cancer and who received treatment in Malaga participated in the study. In the study, participated all parents who voluntarily agreed to fulfil the questionnaire. (...) The main inclusion criterion was that their child had cancer. Instruments used were Questionnaire on the Frequency of and Satisfaction with Social Support (QFSSS), Paediatric Inventory for Parents (PIP), Life Satisfaction Scale and Family Satisfaction Scale.ResultsIn the mean difference analyses, male parents showed 3.38 (SD = 0.56) in social support received and female parents showedM = 3.08 (SD = 0.72). Conversely, in social support provided, female parents showed 3.22 and male parents showedM = 3.55 (p = 0.020). Significant differences were also found in family satisfaction, where female parents (M = 3.64) feel more satisfied than male parents (M = 3.06;p = 0.027). Parents of children aged between 0 and 14 years (M = 3.06) feel more stress than those parents of children aged 15–21 (M = 2.61;p = 0.021). The correlation analysis shows that there is a negative and significant relation between stress levels experienced by parents when facing different situations related to the child’s disease and both types of support, receivedr = −0.411,p < 0.001 and providedr = −0.282,p < 0.01. There is also a positive and significant relation between life satisfaction and social support receivedr = 0.292,p < 0.01, and social support providedr = 0.409,p < 0.001. There is a positive and significant relation between family satisfaction and social support receivedr = 0.330,p < 0.01, in the same way as with social support providedr = 0.222,p < 0.05. The regression analysis related to stress levels of parents indicates that social support received predicts levels of stress significantlyp < 0.001, with the variable of number of children being the one that showed to be significantp < 0.05. Social support provided showed the most significant resultsp = 0.001, meaning that social support provided increased life satisfaction. Social support received explains family satisfaction (p = 0.50), as it increases the family satisfaction of parents of children with cancer.DiscussionAnalysing social support received and provided, as well as sociodemographic and clinical variables, allowed us to broaden the knowledge on the effect social support has on stress levels, life satisfaction and family satisfaction in parents of children and AYAs diagnosed with cancer. This may have relevant practical implications for the design of interventions that would improve parents’ lives. (shrink)

Most clinical neurofeedback studies based on functional magnetic resonance imaging use the patient's own neural activity as feedback. The objective of this study was to create a subject-independent brain state classifier as part of a real-time fMRI neurofeedback system that can guide patients with depression in achieving a healthy brain state, and then to examine subsequent clinical changes. In a first step, a brain classifier based on a support vector machine was trained from the neural information of happy autobiographical imagery (...) and motor imagery blocks received from a healthy female participant during an MRI session. In the second step, 7 right-handed female patients with mild or moderate depressive symptoms were trained to match their own neural activity with the neural activity corresponding to the “happiness emotional brain state” of the healthy participant. The training was carried out using the rt-fMRI NF system guided by the brain-state classifier we had created. Thus, the informative voxels previously obtained in the first step, using SVM classification and Effect Mapping, were used to classify the Blood-Oxygen-Level Dependent activity of the patients and converted into real-time visual feedback during the neurofeedback training runs. Improvements in the classifier accuracy toward the end of the training were observed in all the patients [Session 4–1 Median = 6.563%; Range = 4.10–27.34; Wilcoxon Test, 2-tailed p = 0.031]. Clinical improvement also was observed in a blind standardized clinical evaluation [HDRS CE2-1 Median = 7; Range 2 to 15; Wilcoxon Test, 2-tailed p = 0.016], and in self-report assessments [BDI-II CE2-1 Median = 8; Range 1–15; Wilcoxon Test, 2-tailed p = 0.031]. In addition, the clinical improvement was still present 10 days after the intervention [BDI-II CE3-2_Median = 0; Range −1 to 2; Wilcoxon Test, 2-tailed p = 0.50/ HDRS CE3-2 Median = 0; Range −1 to 2; Wilcoxon Test, 2-tailed p = 0.625]. Although the number of participants needs to be increased and a control group included to confirm these findings, the results suggest a novel option for neural modulation and clinical alleviation in depression using noninvasive stimulation technologies. (shrink)

Normal 0 21 false false false PT-BR X-NONE X-NONE MicrosoftInternetExplorer4 As festas realizadas pela Igreja Católica foram os primeiros eventos sociais no período do Brasil colônia, agregando pessoas de classes sociais distintas, mesclando as diferentes culturas e etnias. Estas foram motivo de congraçamento, mas também de pelejas e controle social realizado pela Igreja e Estado Português. Atualmente no Brasil, as festas católicas deslocam uma grande quantidade de pessoas no período dos seus acontecimentos. Além de atrativos turísticos, as celebrações religiosas no (...) país são também patrimônio imaterial e estão inseridas dentro da cultura "do festejar" dos brasileiros. Esse presente artigo tem por finalidade abordar aspectos da Procissão ao Nosso Senhor dos Passos na cidade sergipana de São Cristóvão. A metodologia utilizada foi a pesquisa bibliográfica, com discussão no campo teórico sobre Barroco, Festa Devocional, Tradição, Religiosidade, Procissão, Turismo Religioso, Cultura e Identidade. Também foi realizada a pesquisa de campo, com observação direta. Com esse estudo, ficou perceptível que, como território distante de Portugal, as festas religiosas do Brasil tomaram uma dinâmica própria, absorvendo elementos profanos e se resignificando através do apelo popular. Palavras-chave: Turismo Religioso; Catolicismo; Festa; Nosso Senhor dos Passos.The feasties held by the Catholic Church were the first social events during the period of colonial Brazil, bringing people from different social classes, merging the different cultures and ethnicities. These were the subject of harmony, but also of struggles and social control held by the Church and the Portuguese State. Currently in Brazil, the Catholic party moving a lot of people in the period of their events. Apart from tourist attractions, religious celebrations in the country are also intangible heritage and culture are embedded within "the feast" of Brazilians. This present article seeks to address aspects of the Procession of " Nosso Senhor dos Passos " the city of São Cristóvão state of Sergipe. The methodology used was literature, with discussion in the theoretical field of Baroque, Devotional Feast, Tradition, Religion, Procession, Religious Tourism, Culture and Identity. We also carried out field research, with direct observation.With this study, it was noticeable that, as distant territory of Portugal, the religious feasties in Brazil have taken a very dynamic, absorbing the profane elements and reframing through popular appeal. Key words: Religious Tourism; Catholicism; Feast; Nosso Senhor dos Passos. (shrink)

El libro de Michael Heinrich tiene el doble mérito de presentar una mediación de la obra cumbre de Karl Marx, redactada en un lenguaje claro y accesible, y de proponer, al mismo tiempo, una interpretación densa y erudita del famoso texto. El autor no sólo evita las simplificaciones y los esquematismos, sino que incluso se interna por las complejidades y paradojas del pensamiento marxiano, que han dado origen a discusiones y polémicas nunca saldadas, y nos ofrece siempre una posición argumenta..

este artigo busca analisar como a proposta dos conselhos populares, pauta bastante presente no Partido dos Trabalhadores nos anos 1980, foi retratada nos primeiros volumes da revista Teoria e Debate, que era editada pelo próprio partido. Para esse estudo, consultamos os cinco primeiros volumes da revista online, que abarcam o período de 1987, quando foi lançada, até março de 1989, abrangendo o período em que o PT passou a governar as primeiras grandes capitais, chegando até a fase pré eleitoral de (...) 1989. (shrink)

ABSTRACT Recently, the hypothesis that purely evaluative disputes are metalinguistic negotiations has gained traction. I resist a strong version of that hypothesis, and argue that some of those disputes are not metalinguistic negotiations. To defend that claim, I argue that metalinguistic negotiations have three linguistic properties that some purely evaluative disputes lack. First, in a metalinguistic negotiation it is felicitous to embed the dispute-initial statement under the subjective attitude verb consider; second, a speaker can reply to that initial statement by (...) using a metalinguistic comparative; and, third, such negotiations address metalinguistic questions under discussion. Some purely evaluative disputes lack these properties, which suggests that they are not metalinguistic negotiations. (shrink)

Reflection Principles are commonly thought to produce only strong axioms of infinity consistent with V = L. It would be desirable to have some notion of strong reflection to remedy this, and we have proposed Global Reflection Principles based on a somewhat Cantorian view of the universe. Such principles justify the kind of cardinals needed for, inter alia , Woodin’s Ω-Logic.

I defend a metalinguistic account of Mates's puzzle: sentences where synonymous expressions cannot be substituted salva veritate. If Andrea thinks that attorneys are different from lawyers, and she thinks that Fiona is the former but not the latter, we may hesitate to substitute ‘lawyer’ for ‘attorney’ in ‘Andrea believes that Fiona is an attorney’, even though ‘lawyer’ and ‘attorney’ are synonymous. I argue that these sentences report de re beliefs about linguistic expressions, thereby blocking such substitutions, and I offer a (...) compositional derivation of their meaning. (shrink)

I argue against the view that metalinguistic usage is a form of conversational implicature. That view, suggested by Thomasson (Anal Philos 57(4):1-28, 2016) and Belleri (Philos Stud 174(9):2211–2226, 2017), has been most recently fleshed out by Mankowitz (Synthese 199:5603–5622, 2021). I provide two types of criticism to the implicature view. From an empirical point of view, metalinguistic usage differs in key respects from standard cases of conversational implicature. From a conceptual standpoint, I argue that the calculation algorithm provided by the (...) implicature view makes undesirable predictions. Although my main objective is negative, I end the paper by sketching an alternative neo-Stalnakerian view of metalinguistic usage, that can be gathered from work by Barker (Linguist Philos 25(1):1–36, 2002; Inquiry 56(2–3):240–257, 2013) and others. (shrink)

It has been argued that moral assertions involve the possession, on the part of the speaker, of appropriate non-cognitive attitudes. Thus, uttering ‘murder is wrong’ invites an inference that the speaker disapproves of murder. In this paper, we present the result of 4 empirical studies concerning this phenomenon. We assess the acceptability of constructions in which that inference is explicitly canceled, such as ‘murder is wrong but I don’t disapprove of it’; and we compare them to similar constructions involving ‘think’ (...) instead of ‘disapprove’—that is, Moore paradoxes (‘murder is wrong but I don’t think that it is wrong’). Our results indicate that the former type of constructions are largely infelicitous, although not as infelicitous as their Moorean counterparts. (shrink)

One of the most controversial and currently developed lines of research in philosophy of biology is that in which philosophers investigate pre-Darwinian assumptions that would still be present at the base of other philosophical sub-disciplines, such as ethics, epistemology, philosophy of language, etc. This type of inquiry, which I will call here “meta-philosophical interrogation,” can be thought as a complementary approach to the epistemological one, which allows us to broaden the critical approach of the discipline in question. The objective of (...) this article will be to analyze the characteristics of the “meta-philosophical interrogation” and to argue about its legitimacy as a way of inquiry proper to the philosophy of biology. (shrink)

One of the most controversial and currently developed lines of research in philosophy of biology is that in which philosophers investigate pre-Darwinian assumptions that would still be present at the base of other philosophical sub-disciplines, such as ethics, epistemology, philosophy of language, etc. This type of inquiry, which I will call here “meta-philosophical interrogation,” can be thought as a complementary approach to the epistemological one, which allows us to broaden the critical approach of the discipline in question. The objective of (...) this article will be to analyze the characteristics of the “meta-philosophical interrogation” and to argue about its legitimacy as a way of inquiry proper to the philosophy of biology. (shrink)

Using a comprehensive sample of U.S. non-profit hospitals from 2011 to 2015, we examine the effects of state community benefits regulation on the amount of charity care provided by and the operational efficiency of U.S. non-profit hospitals. First, we document that, under such regulations, non-profit hospitals provide more charity care and less compensated care as a proportion of net revenue. We infer from these findings that CBR has the potential to increase both non-profit hospitals’ amount of charity care and their (...) efficiency of operations. Second, by examining variation in CBR types, we find no differences between having provision or having reporting requirements on the amount of charity care offered. Moreover, when we consider CBR with both provision and reporting requirements, the combination of these two requirements does not incrementally enhance charity care offerings, suggesting that the requirements may serve as substitutes with comparable effect. Lastly, we show that several state-level characteristics influence the relationship between CBR and charity care: CBRs in states with a higher gross domestic product and percentage of revenue received in taxes have incrementally lower associations with charity care, while hospitals in states where populations have, on average, higher household incomes have greater associations between CBR and charity care. Our findings highlight the effects that state-enacted regulation can have on socially beneficial behavior by non-profits. (shrink)