We investigate whether enforcement is influenced by politics by comparing the severity of PCAOB sanctions of individual CPAs to the severity of related state-level disciplinary actions imposed by boards of accountancy. Our results provide evidence that when responding to PCAOB sanctions, BOAs under Republican regimes impose less severe penalties than do BOAs under Democratic regimes. Our data and analyses inform the regulatory and enforcement practices of the accounting profession and other professions. Most directly, motivated by improvements in technology that facilitate (...) the cross-jurisdiction practice of public accounting, states have adopted mobility laws where CPAs are only required to be licensed in their state of residence to practice in multiple states. These laws simplify licensing but may complicate enforcement. Beyond generalized red-state, blue-state differences in enforcement, we find that non-resident CPAs receive less severe disciplinary actions. If not reasonably consistent across BOAs, regulators may be unwilling to delegate responsibility for enforcement to another state’s BOA. (shrink)

Black Americans are underrepresented members of the US accounting academy (Brown-Liburd and Joe 2020). By interviewing Black accounting faculty about their experiences during their doctoral education and institutional hiring and promotion processes, we discover stories of degradation, stereotyping, and exclusion (i.e., microaggressions) that participants report negatively impact their views of the academic accounting profession and increase their turnover intentions. Microaggressions committed against Black accounting faculty may contribute to underrepresentation that can be addressed through enlightenment, education, and interaction. Our findings are (...) important as they fill gaps in related extant literature concerning the existence and impacts of microaggressions, and they may help improve diversity and equity in the accounting academy. (shrink)

Some philosophers have argued that Aristotle’s view of habituation gives rise to a ‘paradox of moral education.’ The inculcation of habit, they contend, seems antithetical to the cultivation of virtue. I argue that this alleged paradox arises from significant misunderstandings of Aristotle’s view. Habit formation need not be at odds with the development of the kinds of intelligent, reflective capacities required for virtue. Indeed, Aristotle seems right to insist on an important role for habit in the cultivation of virtue. I (...) suggest that habit formation is part of the story of how the virtuous come to see the world aright. (shrink)

Um posicionamento epistemológico -- Sociologia e psicanálise -- Reflexões sobre a obra psicanalítica de Sérgio Paulo Rouanet -- O indivíduo e o sujeito -- Inconclusões ou esperanças.

The true story of ten tough and tattooed bikers who rescue animals in danger Using their combined 1700 pounds of muscle, Joe, Johnny O, Batso, Big Ant, G, Angel, Eric, Des, Bruce and Robert stop at nothing within the bounds of the law to save animals, be they furred, feathered, or scaled, from life-or-death situations throughout the New York City metropolitan area. Working from tips from concerned neighbors and anonymous sources, they have rescued countless animals, including a dognapped bulldog and (...) 180 cats from the home of a hoarder. In between rescues, they've protested the barbaric practices of a horse slaughterhouse, visited schools to educate children about animal kindness and that "abusers are losers," and participated in Puppy Mill Awareness Day in Lancaster, Pennsylvania. Former Newsday writer Denise Flaim chronicles their adventurous tales, detailing just what these brawny bikers, who will stop at nothing within the bounds of the law, can teach us all about respecting the creatures in our midst. (shrink)

Introduction : setting the stage for the research narrative -- Foucauldian props for data interpretation and representation i -- Foucauldian props for data interpretation and representation ii -- Data analysis choices and the crisis of representation -- Data analysis choices and the fictional representation of narrative -- Raising the curtain on sunnyside college -- The performance of collegiality -- The fluidity in the emerging relations of power -- The unfolding of leadership distribution -- Bringing down the curtain? -- Presenting conclusions (...) and theorisations : the quasi-final stage. (shrink)

Ce livre questionne. Il ne prétend pas dissoudre les obscurités qui subsistent concernant l'histoire du XXe siècle. Bien plutôt se voit-il confronté à la nécessité d'entamer une réflexion de fond sur l'écriture de l'histoire abordée sous un jour nouveau, dans une perspective transdisciplinaire - la discipline historique n'ayant pas le monopole de son objet. L'écriture de l'histoire est appréhendée thématiquement, géopolitiquement (auteurs allemands et français alternent), historiquement (du milieu du XVIIIe à nos jours) et par les disciplines respectives dont ils (...) émanent. (shrink)

Este artigo discute como os clipes Mandume, Boa Esperança e Eminência Parda do rapper de Emicida, realizam um retorno à ferida colonial e apontam opacidades históricas, opressões e exclusões daí derivadas, como forma de conduzir a uma releitura afetiva e resistente do/no tempo e instigar ações estéticas de re-existência. Para isso, realizamos uma análise audioverbovisual dos clipes procurando observar a construção desse discurso a partir de três categorias analíticas: retorno memorialístico, corporalidade desumanizada e vida livre da violência e da morte.

A new research area linked to ethics, virtues, and morality is servant leadership. Scholars are currently seeking publication outlets as critics debate whether this new leadership theory is significantly distinct, viable, and valuable for organizational success. The aim of this study was to identify empirical studies that explored servant leadership theory by engaging a sample population in order to assess and synthesize the mechanisms, outcomes, and impacts of servant leadership. Thus, we sought to provide an evidence-informed answer to how does (...) servant leadership work, and how can we apply it? We conducted a systematic literature review (SLR), a methodology adopted from the medical sciences to synthesize research in a systematic, transparent, and reproducible manner. A disciplined screening process resulted in a final sample population of 39 appropriate studies. The synthesis of these empirical studies revealed: (a) there is no consensus on the definition of servant leadership; (b) servant leadership theory is being investigated across a variety of contexts, cultures, and themes; (c) researchers are using multiple measures to explore servant leadership; and (d) servant leadership is a viable leadership theory that helps organizations and improves the well-being of followers. This study contributes to the development of servant leadership theory and practice. In addition, this study contributes to the methodology for conducting SLRs in the field of management, highlighting an effective method for mapping out thematically, and viewing holistically, new research topics. We conclude by offering suggestions for future research. (shrink)

Laland and colleagues have sought to challenge the proximate–ultimate distinction claiming that it imposes a unidirectional model of causation, is limited in its capacity to account for complex biological phenomena, and hinders progress in biology. In this article the core of their argument is critically analyzed. It is claimed that contrary to their claims Laland et al. rely upon the proximate–ultimate distinction to make their points and that their alternative conception of reciprocal causation refers to phenomena that were already accounted (...) for by standard theory. (shrink)

Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results (...) indicate that the regulatory and organizational constructs are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. This result may be due to the manner in which ethical sensitivity is typically measured or may indicate that the complexity of the ethical decision-making process is not fully captured in the theoretical models. Thus, the models suggested in the prior literature and the results presented in prior studies of the individual components may need to be reconsidered. (shrink)

Human beings persist in an extraordinary range of ecological settings, in the process exhibiting enormous behavioural diversity, both within and between populations. People vary in their social, mating and parental behaviour and have diverse and elaborate beliefs, traditions, norms and institutions. The aim of this theme issue is to ask whether, and how, evolutionary theory can help us to understand this diversity. In this introductory article, we provide a background to the debate surrounding how best to understand behavioural diversity using (...) evolutionary models of human behaviour. In particular, we examine how diversity has been viewed by the main subdisciplines within the human evolutionary behavioural sciences, focusing in particular on the human behavioural ecology, evolutionary psychology and cultural evolution approaches. In addition to differences in focus and methodology, these subdisciplines have traditionally varied in the emphasis placed on human universals, ecological factors and socially learned behaviour, and on how they have addressed the issue of genetic variation. We reaffirm that evolutionary theory provides an essential framework for understanding behavioural diversity within and between human populations, but argue that greater integration between the subfields is critical to developing a satisfactory understanding of diversity. (shrink)

BackgroundDecision-making in initiating life-sustaining health technology is complex and often conducted at time-critical junctures in clinical care. Many of these decisions have profound, often irreversible, consequences for the child and family, as well as potential benefits for functioning, health and quality of life. Yet little is known about what influences these decisions. A systematic review of reasoning identified the range of reasons clinicians give in the literature when initiating technology dependence in a child, and as a result helps determine the (...) range of influences on these decisions.MethodsMedline, EMBASE, CINAHL, PsychINFO, Web of Science, ASSIA and Global Health Library databases were searched to identify all reasons given for the initiation of technology dependence in a child. Each reason was coded as a broad and narrow reason type, and whether it supported or rejected technology dependence.Results53 relevant papers were retained from 1604 publications, containing 116 broad reason types and 383 narrow reason types. These were grouped into broad thematic categories: clinical factors, quality of life factors, moral imperatives and duty and personal values; and whether they supported, rejected or described the initiation of technology dependence. The majority were conceptual or discussion papers, less than a third were empirical studies. Most discussed neonates and focused on end-of-life care.ConclusionsThere is a lack of empirical studies on this topic, scant knowledge about the experience of older children and their families in particular; and little written on choices made outside ‘end-of-life’ care. This review provides a sound basis for empirical research into the important influences on a child’s potential technology dependence. (shrink)

Deacon presents a fascinating model that adds to explanations of the origins of life from physical matter. Deacon’s paper owes much to the work of Howard Pattee, who saw semiotic relations in informational terms, and Deacon binds his model to criticism of current information concepts in biology which he sees as semantically inadequate. In this commentary I first outline the broader project from Pattee, and then I present a cybernetic perspective on information. My claim is that this view of information (...) is already present within biology and provides what Deacon seeks. (shrink)

To properly understand behavior, we must obtain both ultimate and proximate explanations. Put briefly, ultimate explanations are concerned with why a behavior exists, and proximate explanations are concerned with how it works. These two types of explanation are complementary and the distinction is critical to evolutionary explanation. We are concerned that they have become conflated in some areas of the evolutionary literature on human behavior. This article brings attention to these issues. We focus on three specific areas: the evolution of (...) cooperation, transmitted culture, and epigenetics. We do this to avoid confusion and wasted effort—dangers that are particularly acute in interdisciplinary research. Throughout this article, we suggest ways in which misunderstanding may be avoided in the future. (shrink)

Mediating the meaning of evidence through epistemological diversity Nursing's disciplinary recognition of ‘multiple ways of knowing’ reflects an epistemological diversity that supports nursing praxis. Nursing as praxis offers a conceptual way to explore what it is about the interface of practice, knowledge and evidence in nursing that distinguishes us as a discipline. I suggest that the relationship between evidence and knowledge is defined and mediated by the same epistemological diversity that supports nursing as praxis. Just as the meaning and truth‐value (...) of evidence is evaluated from within the body of existing disciplinary knowledge, new evidence may prompt an evaluation of the meaning and truth‐value of extant nursing knowledge. Nursing practice that relies on scientific evidence as a singular basis of practice knowledge is susceptible to exploitation by the diverse agendas operating within an ideology of evidence‐based practice and the healthcare system. Mediating the meaning of evidence for nursing practice through acknowledgement of the diverse epistemologies that underpin nursing knowledge will contribute to a disciplinary‐specific definition of what constitutes evidence for nursing, and will better direct how evidence is integrated into a disciplinary body of knowledge. (shrink)

Over several articles, John McDowell sketches an analogy between virtue and perception, whereby the virtuous person sees situations in a distinctive way, a way that explains her virtuous behavior. Central to this view is his notion of silencing, a psychological phenomenon in which certain considerations fail to operate as reasons in a virtuous person's practical reasoning. Despite its influence on many prominent virtue ethicists, McDowell's ‘silencing view’ has been criticized as psychologically unrealistic. In this article, I defend a silencing view (...) of practical reasoning. I argue that the phenomenon of silencing has a narrower scope than is typically acknowledged. As a result, the view does not require the virtuous to be detached, unfeeling, or unpalatably stoic. Furthermore, I offer a psychologically plausible interpretation of McDowell's claim that the virtuous see situations in a distinctive sort of way. The salient fact at which the virtuous arrive in their view of a situation should be understood, I argue, in terms of subjective construal. (shrink)

Learn mystical methods for clearing and uplifting the energy in your home! Space clearing is the art of cleansing and harmonizing the energy within an environment. This ancient practice has the power to not only make your home feel good but also help those within to feel more positive and energetic, to bring balance to relationships, and to remove blocks for increased abundance, creativity, and well-being. In this comprehensive guide to space clearing, internationally best-selling author Denise Linn distills more (...) than 50 years of experience as a leading authority in energy healing to guide you through sacred ceremonies and modern techniques for regaining control of the energy in any environment, including your home and your body. You'll learn how to transform any space using feng shui, clutter clearing, prayer, crystals, essential oils, mystic mudras, holy water, pendulums, and more! (shrink)

Job burnout, organizational commitment, and work environment continue to be important areas of research to be studied in the realm of company employment and employee retention. Job burnout is the state of physical and emotional exhaustion and perceiving one’s profession as dull or overwhelming. Meanwhile, organizational commitment refers to the company’s attitude towards the organization and their employees, encompassing loyalty, moral responsibility, and their willingness to work. And lastly, work environment provides opportunities for employees to establish connections, develop skills, and (...) maximize their full potential in performing tasks. For the current study, researchers utilized descriptive-correlational research design to investigate the influence of Work Environment towards the job burnout and organizational commitment of BPO agents in selected companies in Bulacan, Philippines. Hence, Danish Psychosocial Work Environment Questionnaire (DPQ), Maslach Burnout Inventory - General Survey (MBI-GS), and the Three-Dimensional Model of Organizational Commitment Scale (ACS, NCS, CCS) were employed to properly assess the study's objectives. Multiple Linear Regression Analysis was performed to analyze the collected data. Based on the analysis, findings show that work environment has no significant influence on the job burnout and organizational commitment of BPO Agents. Furthermore, the results of this study were thoroughly evaluated, leading to an in-depth discussion. Based on the findings, recommendations were made to benefit the stakeholders of the study and contributeto the existing body of knowledge. (shrink)

Surgical innovation involves practices, such as new devices, technologies, procedures, or applications, which are novel and untested. Although innovative practices are believed to offer an improvement on the standard surgical approach, they may prove to be inefficacious or even dangerous. This article considers how surgeons considering innovation should reason in the conditions of uncertainty that characterize innovative surgery. What attitude to the unknown risks of innovative surgery should they take? The answer to this question involves value judgments about the acceptability (...) of risk taking when satisfactory scientific information is not available. This question has been confronted in legal contexts, where risk aversion in the form of the precautionary principle has become increasingly influential as a regulatory response to innovative technologies that pose uncertain future hazards. This article considers whether it is appropriate to apply a precautionary approach when making decisions about innovative surgery. (shrink)

"Healing the past helps restructure the present, which then becomes the hope for the future." As we approach a new millennium, many of us are fearing for the future while hungering for a vision of our place in a sacred whole. The immense changes of the last hundred years have severed our sense of connection to a spiritual lineage that gave past generations the strength to meet life's challenges and bequeath wisdom to their descendants. In this inspirational yet down-to-earth book, (...) renowned healer and lecturer Denise Linn draws on her own story, as well as her Native American heritage and other ancient cultures, to guide you through acts of personal power that can reopen the wellspring of ancestral wisdom within you. By finding your roots and honoring your forebears--biological or adoptive, ethnic, cultural, mythological, and spiritual--you take your place as both a descendant and an ancestor. Defining who your ancestors are is a journey of self-discovery. Discovering who you are helps you break free from negative family patterns, embrace the positive, and create your own unique traditions. By fashioning a spiritual legacy through loving acts, you create energy to empower your future descendants. This fascinating guide teaches you to - Get in touch with the strength and spirit of your ancestors - Explore your personal myth - Restructure your past - Heal the family tree - Speak to your descendants through the art of giving - Revive rituals and create traditions for the twenty-first century With real-life stories and practical, easy-to-use exercises and meditations, Sacred Legacies shows how the choices we make in our own lives--however small--can forge a link with the future and help create a powerful new reality for all humanity and the planet. (shrink)

The Michigan Department of Community Health stores almost 4 million dried blood spot specimens in the Michigan Neonatal Biobank. DBS are collected from newborns under a mandatory public health program to screen for serious conditions. At 24 to 36 hours of age, a few drops of blood are taken from the baby’s heel and placed on a filter paper card. The card is sent to the state public health laboratory for testing. After testing, MDCH retains the spots indefinitely for the (...) personal use of the patient and also, pursuant to a 2000 law, for possible research. (shrink)

The Michigan Department of Community Health stores almost 4 million dried blood spot specimens in the Michigan Neonatal Biobank. DBS are collected from newborns under a mandatory public health program to screen for serious conditions. At 24 to 36 hours of age, a few drops of blood are taken from the baby’s heel and placed on a filter paper card. The card is sent to the state public health laboratory for testing. After testing, MDCH retains the spots indefinitely for the (...) personal use of the patient and also, pursuant to a 2000 law, for possible research. (shrink)

The return of individual research results to participants raises many socio-ethical issues and is even more challenging when the participant is a child. The objective of this article is to present an overview of the few ethical guidelines and relevant literature addressing the return of individual results in pediatric research. By reviewing policies and the literature, we present some overarching considerations and delineate contextual issues in order to propose a framework.

As a matter of respect for the person, it is considered an ethical duty to offer to return research results to participants where appropriate. Nevertheless, the return of individual research results to participants raises many socio-ethical issues and greater challenges when the participant is a child. This discrepancy arises partly because the return of individual pediatric research results entails a tripartite relationship between researcher, child, and parent and is embroiled in numerous considerations.Extra caution is required in the pediatric research context (...) because children cannot generally decide whether they want to be informed of their own research results or whether the results should be disclosed to parents. Children have long been considered a special and vulnerable group, and their parents, as guardians, play a critical role in the consent process. However, with regards to the return of individual research results, this might pose a potential conflict of interest between the current or future desires of the child and those of the parents. (shrink)