The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

Producing content-related gestures has been found to impact students’ learning, whether such gestures are spontaneously generated by the learner in the course of problem-solving, or participants are instructed to pose based on experimenter instructions during problem-solving and word learning. Few studies, however, have investigated the effect of (a) performing instructed gestures while learning concepts or (b) producing gestures without there being an implied connection between the gestures and the concepts being learned. The two studies reported here investigate the impact of (...) instructed hand movements on students’ subsequent understanding of a concept. Students were asked to watch an instructional video—focused on the concept of statistical model—three times. Two experimental groups were given a secondary task to perform while watching the video, which involved moving their hands to mimic the placement and orientation of red rectangular bars overlaid on the video. Students were told that the focus of the study was multitasking, and that the instructed hand movements were unrelated to the material being learned. In the content-match group the placement of the hands reinforced the concept being explained, and in the content-mismatch group it did not. A control group was not asked to perform a secondary task. In both studies, findings indicate that students in the content-match group performed better on the posttest, and showed less variation in performance, than did students in the content-mismatch group, with control students falling in between. Instructed hand movement—even when presented as an unrelated, secondary task—can affect students’ learning of a complex concept. (shrink)

The purpose of this study was to develop a Physician's Spiritual Well-Being Scale (PSpWBS). The significance of a physician's spiritual well-being was explored through in-depth interviews with and qualitative data collection from focus groups. Based on the results of qualitative analysis and related literature, the PSpWBS consisting of 25 questions was established. Reliability and validity tests were performed on 177 subjects. Four domains of the PSpWBS were devised: physician's characteristics; medical practice challenges; response to changes; and overall well-being. The explainable (...) total variance was 65.65%. Cronbach α was 0.864 when the internal consistency of the whole scale was calculated. Factor analysis showed that the internal consistency Cronbach α value for each factor was between 0.625 and 0.794 and the split-half reliability was 0.865. The scale has satisfactory reliability and validity and could serve as the basis for assessment of the spiritual well-being of a physician. (shrink)

The counseling process involves attention, emotional perception, cognitive appraisal, and decision-making. This study aimed to investigate cognitive appraisal and the associated emotional processes when reading short therapists' statements of motivational interviewing (MI). Thirty participants with work injuries were classified into the pre-contemplation (PC,n= 15) or readiness stage of the change group (RD,n= 15). The participants viewed MI congruent (MI-C), MI incongruent (MI-INC), or control phrases during which their electroencephalograms were captured. The results indicated significant Group × Condition effects in the (...) frontally oriented late positive complex (P600/LPC). The P600/LPC's amplitudes were more positive-going in the PC than in the RD group for the MI congruent statements. Within the PC group, the amplitudes of the N400 were significantly correlated (r= 0.607–0.649) with the participants' level of negative affect. Our findings suggest that the brief contents of MI statements alone can elicit late cognitive and emotional appraisal processes beyond semantic processing. (shrink)

Introduction: Probationers, offenders with less serious and non-violent offences, and under statutory supervision, have low levels of self-esteem and physical health, and high level of family conflict, and poorer quality of family relationships. This study examined the effectiveness of the existing probation service and the additional use of a positive family holistic health intervention to enhance physical, psychological, and family well-being in probationers and relationships with probation officers.Methods: Probationers under the care of the Hong Kong Social Welfare Department were randomized (...) into a care-as-usual control group, a brief intervention group receiving two 1-h individual sessions [of a brief theory-based positive family holistic health intervention integrating Zero-time Exercise and positive psychology themes of “Praise and Gratitude” in the existing probation service], or a combined intervention group receiving BI and a 1-day group activity with family members. The outcomes were physical activity, fitness performance, self-esteem, happiness, anxiety and depression symptoms, life satisfaction, quality of life, family communication and well-being, and relationships with probation officers. Self-administered questionnaires and simple fitness tests were used at baseline, 1-month and 3-month follow-up. Linear mixed model analysis was used to compare difference in the changes of outcome variables among groups, adjusted of sex, age, and baseline values. Focus group interviews were conducted. Thematic content analysis was used.Results: 318 probationers were randomized into CAU, BI, or CI group. CAU showed enhanced physical activity, fitness performance and psychological health, and family communication with small effect sizes. BI and CI showed further improved physical activity, family communication and family well-being. Additionally, CI reported greater improvements in the relationships with probation officers than CAU with a small effect size. CI also reported greater increases in physical activity and family communication than BI with small to moderate effect sizes. Qualitative feedbacks corroborated the quantitative findings.Conclusion: Our trial provided the first evidence of the effectiveness of probation service and the additional use of an innovative, relatively low-cost, theory-based brief positive family holistic health intervention. This intervention may offer a new model for enhancing probation service.Trial Registration: The research protocol was registered at the National Institutes of Health. (shrink)

Emotion recognition skills and the ability to understand the mental states of others are crucial for normal social functioning. Conversely, delays and impairments in these processes can have a profound impact on capability to engage in, maintain, and effectively regulate social interactions. Therefore, this study aimed to compare the performance of 42 autistic children, 45 unaffected siblings, and 41 typically developing controls on the Affect Recognition and Theory of Mind subtests of the Developmental Neuropsychological Assessment Battery. There were no significant (...) differences between siblings and TD controls. Autistic children showed significantly poorer performance on AR when compared to TD controls and on TOM when compared to both TD controls and unaffected siblings. An additional comparison of ASD, unaffected sibling and TD control subsamples, matched on full-scale IQ, revealed no group differences for either AR or TOM. AR and TOM processes have received less research attention in siblings of autistic children and remain less well characterized. Therefore, despite limitations, findings reported here contribute to our growing understanding of AR and TOM abilities in siblings of autistic children and highlight important future research directions. (shrink)

Este trabajo tiene como fin analizar el teatro como una representación de los conflictos del ser y su relación con el mundo. Se centra en el teatro de Gustavo Ott, para quien el Espectáculo es la Alteridad de la sociedad contemporánea, sus obras dramáticas plantean en el tema y la puesta en escena conflictos existenciales del hombre, así como la violencia, la muerte, lo absurdo, lo oscuro, la crueldad y el humor. Por ello, la investigación pretende describir cómo el autor (...) estetiza la violencia y experimenta puestas en escenas teatrales con la literatura y el cine, utilizando teorías y de La Alteridad de M. Bajtín; La Sociedad del Espectáculo, M. Vargas Llosa y El Cine de Q. Tarantino, por medio de una investigación cualitativa, con lectura analítica y amplios registros documentales. (shrink)

Resumen: Este trabajo tiene como fin analizar el teatro como una representación de los conflictos del ser y su relación con el mundo. Se centra en el teatro de Gustavo Ott, para quien el Espectáculo es la Alteridad de la sociedad contemporánea, sus obras dramáticas plantean en el tema y la puesta en escena conflictos existenciales del hombre, así como la violencia, la muerte, lo absurdo, lo oscuro, la crueldad y el humor. Por ello, la investigación pretende describir cómo el (...) autor estetiza la violencia y experimenta puestas en escenas teatrales con la literatura y el cine, utilizando teorías y de La Alteridad de M. Bajtín; La Sociedad del Espectáculo, M. Vargas Llosa y El Cine de Q. Tarantino, por medio de una investigación cualitativa, con lectura analítica y amplios registros documentales.: This article is intended to analyse the Teatro, As A Representation of the conflicts of the self and its relationship with the world. Search the Through the actors--the characters, the Other being no more than the Self, evidencer A Concienc Cultural heritage in a Show society. The Research focuses on the theatre of Gustavo Ott, for whom The Show is la Alteridad of contemporary SocietyTheir Dramatic works Pose in the subject and staging existential conflicts of man, as well as Violence, death, the Absurd, the dark, the cruelty And The humour. Therefore, the article intends to describe as the author merely aestheticised the violence and experiments in theatrical scenes with literature and cinema, using Theories and methods of La Alteridad of M. Bakhtin; La Sociedad of the Show, M. Vargas Llosa, The Cinema of Q. Tarantino, Through qualitative research, with analytical reading and extensive documentary records. (shrink)

We hypothesised that belief in conspiracy theories would be predicted by the general tendency to attribute agency and intentionality where it is unlikely to exist. We further hypothesised that this tendency would explain the relationship between education level and belief in conspiracy theories, where lower levels of education have been found to be associated with higher conspiracy belief. In Study 1 participants were more likely to agree with a range of conspiracy theories if they also tended to attribute intentionality and (...) agency to inanimate objects. As predicted, this relationship accounted for the link between education level and belief in conspiracy theories. We replicated this finding in Study 2, whilst taking into account beliefs in paranormal phenomena. These results suggest that education may undermine the reasoning processes and assumptions that are reflected in conspiracy belief. (shrink)

Ethics codes define societal expectations for individual and institutional moral conduct and performance. This volume of fourty case studies considers nearly every facet of professional archival work--from appraisal and administration to reference and the work of archivists. It offers advice concerning how archivists resolve moral conflicts and the impact on the relationship to the public, the quality of archival work, and professional satisfaction.

Although databases have been well-defined and thoroughly discussed in the computer science literature, the actual users of databases often have varying definitions and expectations of this essential computational infrastructure. Systems administrators and computer science textbooks may expect databases to be instantiated in a small number of technologies, but there are numerous examples of databases in non-conventional or unexpected technologies, such as spreadsheets or other assemblages of files linked through code. Consequently, we ask: How do the materialities of non-conventional databases differ (...) from or align with the materialities of conventional relational systems? What properties of the database do the creators of these artifacts invoke in their rhetoric describing these systems—or in the data models underlying these digital objects? To answer these questions, we conducted a close analysis of four non-conventional scientific databases. By examining the materialities of information representation in each case, we show how scholarly communication regimes shape database materialities—and how information organization paradigms shape scholarly communication. These cases show abandonment of certain constraints of relational database construction alongside maintenance of some key relational data organization strategies. We discuss the implications that these relational data paradigms have for data use, preservation, and sharing, and discuss the need to support a plurality of data practices and paradigms. (shrink)

I whole-heartedly endorse Ismaili M'hmandi’s efforts to move away from the narrowest of liberal justificatory grounds for public health policy. I worry, however, that the liberal perfectioni...

Recent evidence, from both epidemiological and animal experimental studies, suggest that the very first environment, the intrauterine, is extremely important in determining the future health of the individual. Genetic and ‘lifestyle’ factors impinge on, and can exacerbate, a ‘programming’ effect of an adverse fetal environment. In this review, we present compelling evidence to suggest that one of the major organs affected by an unfavourable prenatal environment is the kidney. Many of the factors that can affect fetal renal development (i.e. exposure (...) to excess glucocorticoids, insufficient vitamin A, protein/calorie malnutrition (in rats) and alterations in the intrarenal renin angiotensinogen system), also produce hypertension in the adult animal. When nephron number is compromised during kidney development, maladaptive functional changes occur and can lead, eventually, to hypertension and/or renal disease. Surprisingly, it is during the very earliest stages of kidney development that the vulnerability to these effects occurs. BioEssays 25:212–220, 2003. © 2003 Wiley Periodicals, Inc. (shrink)

In Photography and Japan, Karen Fraser argues that the diversity of styles, subjects, and functions of Japanese photography precludes easy categorization along nationalized lines. Instead, she shows that the development of photography within Japan is best understood by examining its close relationship with the country’s dramatic cultural, political, and social history. Photography and Japan covers 150 years of photography, a period in which Japan has experienced some of the most significant events in modern history and made a remarkable transformation (...) from an isolated, feudal country into an industrialized, modern world power—a transformation that included a striking rise and fall as an imperial power during the first half of the twentieth century and a miraculous economic recovery in the decades following the devastation of World War II. The history of photography has paralleled these events, becoming inextricably linked with notions of modernity and cultural change. Through thematic chapters that focus on photography’s role in negotiating cultural identity, war, and the documentation of urban life, Photography and Japan introduces many images that will be unfamiliar to Western viewers and provides a broadened context for those photos that are better known. (shrink)

The primitive streak establishes the antero‐posterior body axis in all amniote species. It is thought to be the conduit through which mesoderm and endoderm progenitors ingress and migrate to their ultimate destinations. Despite its importance, the streak remains poorly defined and one of the most enigmatic structures of the animal kingdom. In particular, the posterior end of the primitive streak has not been satisfactorily identified in any species. Unexpectedly, and contrary to prevailing notions, recent evidence suggests that the murine posterior (...) primitive streak extends beyond the embryo proper. In its extraembryonic site, the streak creates a node‐like cell reservoir from which the allantois, a universal caudal appendage of all amniotes and the future umbilical cord of placental mammals, emerges. This new insight into the fetal/umbilical relationship may explain the etiology of a large number of umbilical‐associated birth defects, many of which are correlated with abnormalities of the embryonic midline. (shrink)

Interest is growing in the relocalization of staple crops, including wheat, in western Washington (WWA), a nontraditional wheat-growing area. Commercial bakers are potentially important food chain intermediaries in the case of relocalized wheat production. We conducted a mail survey of commercial bakers in WWA to assess their interest in sourcing wheat/flour from WWA, identify the characteristics of bakeries most likely to purchase wheat/flour from WWA, understand the factors important to bakers in purchasing regionally produced wheat/flour, and identify perceived barriers to (...) making such purchases. Sixty-one percent of survey respondents were interested in purchasing WWA wheat/flour. Bakers who used retail strategies to market their products were more likely to be interested in WWA wheat/flour compared to those not using retail methods. Bakers’ current purchases of Washington wheat/flour were not related to their interest in purchasing WWA flour. The most important factors bakers would consider in purchasing regionally produced wheat/flour were consistency of flour quality, quality of flour, and reliability of supply. Cost was the most frequently mentioned barrier to the purchase of regionally produced wheat/flour. Our results are relevant for other areas attempting to reconnect grain producers, commercial bakers, and consumers in mutually beneficial ways. (shrink)

It is widely acknowledged that the gradual emergence of the modern nation-state is associated with intensified interest in the government of childhood. Grounded in the Foucauldian literature on governmentality and drawing on a broad range of disciplines, this book examines the government of childhood in the West from the early modern period to the present. The book deals with three key time periods, examining shifts in the conceptualization and regulation of childhood and child-rearing between the late sixteenth and late eighteenth (...) century; between the late eighteenth century and the mid/late twentieth century and the period from the late twentieth century to the present day. Building on the work of Chris Jenks, The Government of Childhood deploys the images of the Dionysian and Apollonian images of childhood as symbolic targets of power/knowledge and presents a third model - the Athenian child - as a symbolic target of modes of exercising power over the young that is grounded in children's capacity for agency. (shrink)

In 1993, debates over mandatory HIV testing reemerged in New York when politicians and journalists launched a compaign to “unblind” results of a survey of HIV prevalence in newborns. This article reports on the findings from a content analysis of 108 “Baby AIDS” news stories published in New York newspapers in 1993 and 1994. In constructing a discourse of blame for the infection of “innocent” babies, “Baby AIDS” news stories demonstrate that racist, heterosexist, and sexist assumptions about HIV transmission, motherhood, (...) and public HIV surveillance are fundamentally intertwined. The article concludes that arguments by AIDS analysts that homophobia and racism are distinct and independent dimensions of policy and popular understandings of HIV are not only misguided but also dangerous. (shrink)

MacKay’s Public Health Virtue Ethics offers a distinctive approach to public health ethics, with social structures at the forefront. MacKay’s helpful overview of the recent literature considers three distinct referents for ascribing virtues in public health ethics: (i) individuals, such as public health practitioners, (ii) social structures, such as public health institutions and policies and (iii) the communities affected by public health policy. While MacKay is interested in virtuous structures, I am interested in the structure of virtue as a precursor (...) to this approach. In this commentary, I seek to unpack the structure of virtue itself, to delineate what various accounts of public health virtues offer, including MacKay’s new account. For such clarity, I turn to David Pears’ neo-Aristotelian essay on moral courage, in which he distinguishes external goals, internal goals and countergoals. Additional virtue vocabulary advances discussion of how the moral psychology of virtue traditions can be best adapted to public health professions, policy and practice. (shrink)

Negative prognostic communication is often delayed in intensive care units, which limits time for families to prepare for end‐of‐life. This descriptive study, informed by ethnographic methods, was focused on exploring critical care physician communication of negative prognoses to families and identifying timing influences. Prognostic communication of critical care physicians to nurses and family members was observed and physicians and family members were interviewed. Physician perception of prognostic certainty, based on an accumulation of empirical data, and the perceived need for decision‐making, (...) drove the timing of prognostic communication, rather than family needs. Although prognoses were initially identified using intuitive knowledge for patients in one of the six identified prognostic categories, utilizing decision‐making to drive prognostic communication resulted in delayed prognostic communication to families until end‐of‐life (EOL) decisions could be justified with empirical data. Providers will better meet the needs of families who desire earlier prognostic information by separating prognostic communication from decision‐making and communicating the possibility of a poor prognosis based on intuitive knowledge, while acknowledging the uncertainty inherent in prognostication. This sets the stage for later prognostic discussions focused on EOL decisions, including limiting or withdrawing treatment, which can be timed when empirical data substantiate intuitive prognoses. This allows additional time for families to anticipate and prepare for end‐of‐life decision‐making. (shrink)

In their target article, Conley et al. (2023) appropriately highlight the ongoing conceptual and practical opacity of public engagement (PE) in the translation of human gene editing (HGE) (Conley e...