In recent years, after various scandals, the role of auditors has been called into question, even casting doubt on whether their reports reliably reflect the true financial situation of the auditee, especially when this situation is not good. Normative changes in the way auditors have to rate certain questions provide a good opportunity to study this problem. These changes have acquired great relevance among the factors involved in studying audit quality. Thus, the present study analyzed the effect of the normative (...) change that took place in Spain in December 2010, related to opinions modified for going-concern uncertainties. Until that date, the auditor’s uncertainty about the company’s going-concern status led to a qualified opinion. However, under the new regulation, it became an opinion that included an explanatory paragraph stating the reasons for concern, which was considered less serious. In all, 152 small- and medium-sized enterprises that had begun bankruptcy proceedings were studied. Expert systems were used for their analysis, based on classification trees assembled through boosting and bagging. In addition, the logistic regression was used as baseline to compare previous methods. The main result obtained was that a change in the norm that catalogs the going-concern issue as less serious made auditors more likely to report this situation, thus questioning the audit quality. (shrink)

This study focuses on the influence of the quality of services received by thalassotherapy customers on their global satisfaction and the relationship between this and the word of mouth. This study uses a hybrid SEM—classification tree analysis. The empirical findings reveal a significant relationship between the quality of each offered service and global satisfaction. This study contributes to identify tourist’s satisfaction or delight on received thalasso services through a proposed methodology. The main contribution of this work consists of the proposal (...) of a methodology to identify objectively through the opinion of tourists if they were satisfied or had reached delight. This work demonstrates, confirming what has been found in previous literature, that global satisfaction is related to the different experiences provided by the service. Thus, all hypotheses are accepted, supporting the hypotheses that relate the pool, the staff, the treatments, and the environment to satisfaction. In addition, the hypotheses that link satisfaction with the word of mouth are also supported. This theoretical implication has important practical implications for managers of the type of facilities such as those studied in this paper, since it shows that it is not enough to do well in one of the services provided if the environment or the interaction with the staff is not right. (shrink)

At the beginning of 2020, COVID-19 became a global problem. Despite all the efforts to emphasize the relevance of preventive measures, not everyone adhered to them. Thus, learning more about the characteristics determining attitudinal and behavioral responses to the pandemic is crucial to improving future interventions. In this study, we applied machine learning on the multi-national data collected by the International Collaboration on the Social and Moral Psychology of COVID-19 (N = 51,404) to test the predictive efficacy of constructs from (...) social, moral, cognitive, and personality psychology, as well as socio-demographic factors, in the attitudinal and behavioral responses to the pandemic. The results point to several valuable insights. Internalized moral identity provided the most consistent predictive contribution—individuals perceiving moral traits as central to their self-concept reported higher adherence to preventive measures. Similar was found for morality as cooperation, symbolized moral identity, self-control, open-mindedness, collective narcissism, while the inverse relationship was evident for the endorsement of conspiracy theories. However, we also found a non-negligible variability in the explained variance and predictive contributions with respect to macro-level factors such as the pandemic stage or cultural region. Overall, the results underscore the importance of morality-related and contextual factors in understanding adherence to public health recommendations during the pandemic. (shrink)

The eme r gence of the concept of pr o g ress is cu r rent l y associated with th e Enlightenment o r , going som e w hat further back, with the que r elle des anciens et des modernes in the 1 7 t h centu r y . Y et the notion of pr o g ress can be traced back to a signi f icant l y earlier period: the foundations of a possi b (...) le Christian pr o g ress i vism w ere, in m y opinion, laid b y St. Augustine; this ess a y e xplores its guidelines. J . G. Herde r ' s reaction a g ainst the notion of pr o g ress proposed b y the Enlightenment possesses also a Christian inspiration. While Enlightened pr o g ress i vism conce i v es past cultures as o v ercoming steps in a rising staircase, Herde r , in turn, claims that each of them amounted to a "self-centered sphere" and w as therefore v alua b le in its o wn right. The sense of the e xistence of past generations cannot lie in p a ving the w a y for future ful f illment as this w ould be incompati b le with d i vine l o v e, w hich estimates each of its creatures in its o wn right, as an unrepeata b le ind i vidual. In contrast to Enlightened a r r o g ance (contempt for the "obscurantist" past), Herder presents a "democratic" vi e w of History within w hich all epochs h a v e the same v alue. (shrink)

Across three studies, the authors examine the interactive effects of moral identity and the negative reciprocity norm in predicting revenge. The general argument is that moral identity provides the motivational impetus for individuals’ responses, whereas the normative framework that people adopt as a basis for guiding moral action influences the direction of the response. Results indicated that moral identity and the negative reciprocity norm significantly interacted to predict revenge. More specifically, the symbolization dimension of moral identity interacted with the negative (...) reciprocity norm to predict revenge when individuals were the targets of mistreatment, whereas the internalization dimension of moral identity interacted with the negative reciprocity norm to predict revenge when individuals were the observers of mistreatment. Theoretical implications related to the differences between the symbolization and internalization dimensions of moral identity, the importance of examining normative frameworks, and the functionality of revenge are discussed. (shrink)

Since at least the advent of Jack Kevorkian’s “suicide machine” the major argument against adopting physician-assisted suicide laws has been that they will lead us down a slippery slope to state-sa...

In this paper, we explore Peirce's work for insights into a theory of learning and cognition for education. Our focus for this exploration is Peirce's paper The Fixation of Belief (FOB), originally published in 1877 in Popular Science Monthly. We begin by examining Peirce's assertion that the study of logic is essential for understanding thought and reasoning. We explicate Peirce's view of the nature of reasoning itself—the characteristic guiding principles or ‘habits of mind’ that underlie acts of inference, the dimensions (...) of and interaction between doubt and belief, and his four methods of resolving or ‘fixing’ belief (i.e., tenacity, authority, a priori, and experimentation). The four methods are then juxtaposed against current models of teaching and learning such as constructivism, schema theory, situated cognition, and inquiry learning. Finally, we discuss Peirce's modes of inference as they relate educationally to the resolution of doubt and beliefs and offer an example of belief resolution from an experienced teacher in a professional development environment. (shrink)

The evolutionary origin of human pair-bonds is uncertain. One hypothesis, supported by data from forgers, suggests that pair-bonds function to provision mothers and dependent offspring during lactation. Similarly, public health data from large-scale industrial societies indicate that single mothers tend to wean their children earlier than do women living with a mate. Here we examine relations between pair-bond stability, alloparenting, and cross-cultural trends in breastfeeding using data from 58 “traditional” societies in the Standard Cross-Cultural Sample (SCCS). Analyses show that stable (...) conjugal relationships were associated with significantly later weaning among the societies in the SCCS. The relationship between pair-bond stability and age at weaning was not mediated by women’s ability to provision themselves or women’s kin support. Availability of alloparental care was also inversely related to age at weaning, and the association was not significantly reduced after controlling for frequency of divorce. This study indicates that among a woman’s kin relationships, a pair-bond with a child’s father is especially supportive of breastfeeding. These cross-cultural findings are further evidence that human pair-bonds may have evolved to support lactation. (shrink)

Achieving space situational awareness requires, at a minimum, the identification, characterization, and tracking of space objects. Leveraging the resultant space object data for purposes such as hostile threat assessment, object identification, and conjunction assessment presents major challenges. This is in part because in characterizing space objects we reference a variety of identifiers, components, subsystems, capabilities, vulnerabilities, origins, missions, orbital elements, patterns of life, operational processes, operational statuses, and so forth, which tend to be defined in highly heterogeneous and sometimes inconsistent (...) ways. The Space Domain Ontologies are designed to provide a consensus-based realist framework for formulating such characterizations in a way that is both consistent and computable. Space object data are aligned with classes and relations in a suite of ontologies built around the existing Space Object Ontology. They are stored in a dynamically updated Resource Description Framework triple store, which can be queried to support space situational awareness and the needs of spacecraft operators and analysts. This paper provides an overview of the Space Domain Ontologies and their development and use. It presents the motivation for and advantages of the Space Domain Ontologies, including the benefits they provide for enhancing and maintaining long-term space situational awareness. (shrink)

Amyloid-beta peptide plaque in the brain is the primary diagnostic criterion of Alzheimer's disease . The physiological role of Abeta are poorly understood. We have previously determined an Abeta interacting domain in the promoters of AD-associated genes . This AbetaID interacts in a DNA sequence-specific manner with Abeta. We now demonstrate novel Abeta activity as a possible transcription factor. Herein, we detected Abeta-chromatin interaction in cell culture by ChIP assay. We observed that human neuroblastoma cells treated with FITC conjugated Abeta1-40 (...) localized Abeta to the nucleus in the presence of H2O2-mediated oxidative stress. Furthermore, primary rat fetal cerebrocortical cultures were transfected with APP and BACE1 promoter-luciferase fusions, and rat PC12 cultures were transfected with polymorphic APP promoter-CAT fusion clones. Transfected cells were treated with different Abeta peptides and/or H2O2. Abeta treatment of cell cultures produced a DNA sequence-specific response in cells transfected with polymorphic APP clones. Our results suggest the Abeta peptide may regulate its own production through feedback on its precursor protein and BACE1, leading to amyloidogenesis in AD. (shrink)

In this concluding piece, we identify and discuss various aspects of convergence and, to a lesser degree, divergence in the ideas expressed in the contributions to this special section. These contributions emphatically illustrate that approach–avoidance motivation is integral to the scientific study of emotion. It is our hope that the articles herein will facilitate cross-talk among researchers and research traditions, and will lead to a more thorough understanding of the role of approach–avoidance motivation in emotion.

The spatial organization of the genome is intimately linked to its biological function, yet our understanding of higher order genomic structure is coarse, fragmented and incomplete. In the nucleus of eukaryotic cells, interphase chromosomes occupy distinct.

The largest work ever published in the social and behavioural sciences. It contains 4000 signed articles, 15 million words of text, 90,000 bibliographic references and 150 biographical entries.

This book constitutes the thoroughly refereed post-conference proceedings of the 10th International Conference on Quantum Interaction, QI 2016, held in San Francisco, CA, USA, in July 2016. The 21 papers presented in this book were carefully reviewed and selected from 39 submissions. The papers address topics such as: Fundamentals; Quantum Cognition; Language and Applications; Contextuality and Foundations of Probability; and Quantum-Like Measurements.

Book reviewed in this article: How We Die. By Sherwin B. Nuland. New York: Alfred A. Knopf.