This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This result is consistent with our view that, as an important external risk factor, clients’ local gambling norms influence audit pricing decisions. Our findings are robust to a battery of sensitivity tests, including non-religion based measures of liberal (...) gambling norms and a natural experiment. (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)

A surprisingly large number of lottery prizes go unclaimed every year. This leads us to suspect that what people bet on is not only money, but also good mood. We conducted three studies to explain, from an emotional perspective, why people play lottery games. We first conducted two survey studies to assess mood state reported by online (Study 1a) and offline lottery buyers (Study 1b) at different stages of lottery play. The results revealed that participants’ highest mood appeared before knowing (...) whether they had won. In Study 2, we manipulated the means of reward (lottery tickets vs. cash) and compared participants’ mood changes at different stages of a rewards game in the laboratory. We found the following: first, lottery group participants were generally in a better mood; second, 42% of lottery group participants did not come to the laboratory to collect scratch cards; and third, lottery group participants took more time to return to the laboratory to check their tickets than participants in the cash group. In Study 3, we examined whether priming good or bad mood could influence participants’ preferences for cash versus lottery tickets. The results revealed that participants who were primed for poor mood had a higher preference for lottery tickets compared with their good mood counterparts. These findings suggest that what our participants sought in lottery play was not only money, but improved mood. (shrink)

This co-edited volume compares Chinese and Western experiences of engineering, technology, and development. In doing so, it builds a bridge between the East and West and advances a dialogue in the philosophy of engineering. Divided into three parts, the book starts with studies on epistemological and ontological issues, with a special focus on engineering design, creativity, management, feasibility, and sustainability. Part II considers relationships between the history and philosophy of engineering, and includes a general argument for the necessity of dialogue (...) between history and philosophy. It continues with a general introduction to traditional Chinese attitudes toward engineering and technology, and philosophical case studies of the Chinese steel industry, railroads, and cybernetics in the Soviet Union. Part III focuses on engineering, ethics, and society, with chapters on engineering education and practice in China and the West. The book’s analyses of the interactions of science, engineering, ethics, politics, and policy in different societal contexts are of special interest. The volume as a whole marks a new stage in the emergence of the philosophy of engineering as a new regionalization of philosophy. This carefully edited interdisciplinary volume grew out of an international conference on the philosophy of engineering hosted by the University of the Chinese Academy of Sciences in Beijing. It includes 30 contributions by leading philosophers, social scientists, and engineers from Australia, China, Europe, and the United States. (shrink)

A total of 1918 loci, detected by the hybridization of 938 expressed sequence tag unigenes from 26 Triticeae cDNA libraries, were mapped to wheat homoeologous group 4 chromosomes using a set of deletion, ditelosomic, and nulli-tetrasomic lines. The 1918 EST loci were not distributed uniformly among the three group 4 chromosomes; 41, 28, and 31% mapped to chromosomes 4A, 4B, and 4D, respectively. This pattern is in contrast to the cumulative results of EST mapping in all homoeologous groups, as reported (...) elsewhere, that found the highest proportion of loci mapped to the B genome. Sixty-five percent of these 1918 loci mapped to the long arms of homoeologous group 4 chromosomes, while 35% mapped to the short arms. The distal regions of chromosome arms showed higher numbers of loci than the proximal regions, with the exception of 4DL. This study confirmed the complex structure of chromosome 4A that contains two reciprocal translocations and two inversions, previously identified. An additional inversion in the centromeric region of 4A was revealed. A consensus map for homoeologous group 4 was developed from 119 ESTs unique to group 4. Forty-nine percent of these ESTs were found to be homoologous to sequences on rice chromosome 3, 12% had matches with sequences on other rice chromosomes, and 39% had no matches with rice sequences at all. Limited homology was found between wheat ESTs on homoeologous group 4 and the Arabidopsis genome. Forty-two percent of the homoeologous group 4 ESTs could be classified into functional categories on the basis of blastX searches against all protein databases. (shrink)

In this note we shall show that if L is a balanced pseudocomplemented Ockham algebra then the set ${\fancyscript{I}_{k}(L)}$ of kernel ideals of L is a Heyting lattice that is isomorphic to the lattice of congruences on B(L) where ${B(L) = \{x^* | x \in L\}}$ . In particular, we show that ${\fancyscript{I}_{k}(L)}$ is boolean if and only if B(L) is finite, if and only if every kernel ideal of L is principal.

Presents a plethora of approaches to developing human potential in areas not conventionally addressed. Organized in two parts, this international collection of essays provides viable educational alternatives to those currently holding sway in an era of high-stakes accountability.

Given its non-invasive nature, there is increasing interest in the use of transcutaneous vagus nerve stimulation across basic, translational and clinical research. Contemporaneously, tVNS can be achieved by stimulating either the auricular branch or the cervical bundle of the vagus nerve, referred to as transcutaneous auricular vagus nerve stimulation and transcutaneous cervical VNS, respectively. In order to advance the field in a systematic manner, studies using these technologies need to adequately report sufficient methodological detail to enable comparison of results between (...) studies, replication of studies, as well as enhancing study participant safety. We systematically reviewed the existing tVNS literature to evaluate current reporting practices. Based on this review, and consensus among participating authors, we propose a set of minimal reporting items to guide future tVNS studies. The suggested items address specific technical aspects of the device and stimulation parameters. We also cover general recommendations including inclusion and exclusion criteria for participants, outcome parameters and the detailed reporting of side effects. Furthermore, we review strategies used to identify the optimal stimulation parameters for a given research setting and summarize ongoing developments in animal research with potential implications for the application of tVNS in humans. Finally, we discuss the potential of tVNS in future research as well as the associated challenges across several disciplines in research and clinical practice. (shrink)

Given its non-invasive nature, there is increasing interest in the use of transcutaneous vagus nerve stimulation across basic, translational and clinical research. Contemporaneously, tVNS can be achieved by stimulating either the auricular branch or the cervical bundle of the vagus nerve, referred to as transcutaneous auricular vagus nerve stimulation and transcutaneous cervical VNS, respectively. In order to advance the field in a systematic manner, studies using these technologies need to adequately report sufficient methodological detail to enable comparison of results between (...) studies, replication of studies, as well as enhancing study participant safety. We systematically reviewed the existing tVNS literature to evaluate current reporting practices. Based on this review, and consensus among participating authors, we propose a set of minimal reporting items to guide future tVNS studies. The suggested items address specific technical aspects of the device and stimulation parameters. We also cover general recommendations including inclusion and exclusion criteria for participants, outcome parameters and the detailed reporting of side effects. Furthermore, we review strategies used to identify the optimal stimulation parameters for a given research setting and summarize ongoing developments in animal research with potential implications for the application of tVNS in humans. Finally, we discuss the potential of tVNS in future research as well as the associated challenges across several disciplines in research and clinical practice. (shrink)

We identify the \-ideals of a distributive demi-pseudocomplemented algebra L as the kernels of the boolean congruences on L, and show that they form a complete Heyting algebra which is isomorphic to the interval \ of the congruence lattice of L where G is the Glivenko congruence. We also show that the notions of maximal \-ideal, prime \-ideal, and falsity ideal coincide.

A pO -algebra $${(L; f, \, ^{\star})}$$ is an algebra in which ( L ; f ) is an Ockham algebra, $${(L; \, ^{\star})}$$ is a p -algebra, and the unary operations f and $${^{\star}}$$ commute. Here we consider the endomorphism monoid of such an algebra. If $${(L; f, \, ^{\star})}$$ is a subdirectly irreducible pK 1,1 - algebra then every endomorphism $${\vartheta}$$ is a monomorphism or $${\vartheta^3 = \vartheta}$$ . When L is finite the endomorphism monoid of L is (...) regular, and we determine precisely when it is a Clifford monoid. (shrink)

For a solid case in the much neglected area of study, morals of knowledge in concrete, mathematicians are asked to face squarely the well-known fact since archimedes: the status of mathematics as a handmaid of military science, as is exemplified best today by computer scientists . also at issue here is the question: is the science less guilty of war crime if employed against the humanity in entirety than when abused against one particular race or nation? "l'art pour l'art" must (...) be reexamined! (shrink)

The lack of a standardized reliable and valid instrument makes it difficult to measure attitudes toward lesbian women and gay men consistently and thus poses a challenge to compare and contrast intervention measures. This study aimed to validate Herek’s ATLG scale among undergraduates in mainland China and identify factors associated with negative attitudes toward LG. A total of 6,036 eligible undergraduates conveniently drawn from 30 provinces across mainland China were randomly split in half. Item analysis was first used to select (...) unrelated or redundant items for deletion. Exploratory factor analysis were then conducted on the first half of the sample, followed by confirmatory factor analysis and reliability analysis in the second half. Logistic regression analyses were finally carried out to identify their determinants. Six items were removed from the item analysis. EFA supported the existence of two factors. CFA results indicated that the two-factor model fit the data better than the one-factor model. Logistic regression analyses indicated that being female, majoring in non-health-related disciplines, attributing homosexuality to uncontrollable causes, non-adherence to traditional gender norms and exposure to homosexual content were significantly associated with less negative attitudes toward both L and G. Urban students were marginally less likely to express negative attitudes toward L but not G, while non-heterosexuals and those who had prior personal contact with homosexuals exhibited less negative attitudes toward G but not L. However, grade showed no significant associations with either ATL or ATG. The retained 14-item version of Herek’s ATLG scale has been proven to be a reliable and valid tool. Furthermore, ATL and ATG were determined by different factors and thus would be treated separately. In order to reduce negative attitudes toward LG among undergraduates in mainland China, a comprehensive intervention plan such as conducting comprehensive sex education and pushing the process of legalizing same-sex marriage should be designed, implemented and evaluated. (shrink)

In Working Virtue: Virtue Ethics and Contemporary Moral Problems, leading figures in the fields of virtue ethics and ethics come together to present the first ...

It was proposed that the data from Monte Carlo statistical investigations be subjected to analysis of variance methods rather than the conventional techniques of tabling, graphing, and inspecting the data. Two examples in which analysis of variance methods were applied to published Monte Carlo studies were presented. It was suggested that balanced factorial designs should be used whenever possible in Monte Carlo studies so that analysis of variance methods would be directly applicable. Finally, three advantages of analysis of variance methods (...) over conventional techniques were described and analysis of variance methods were contrasted with a possible alternative analytical method, multiple regression analysis. (shrink)

Drawing on work of the past decade, this volume brings together articles from the philosophy, history, and sociology of science, and many other branches of the biological sciences. The volume delves into the latest theoretical controversies as well as burning questions of contemporary social importance. The issues considered include the nature of evolutionary theory, biology and ethics, the challenge from religion, and the social implications of biology today (in particular the Human Genome Project).

Essays devoted to the work of the late Neil Wilson, Canadian philosopher and contributor to the field of semantic analysis that emerged from the fusion of logic, pragmatism, and ontology. Many of the essays in this volume take their initial inspiration from Wilson's seminal work Substances Without Substrata.

Our interpretive resources enable us to make sense of, navigate, and communicate about our shared world. These resources not only carve the world up into categories, but also guide how we, individually and collectively, are oriented towards it. In this thesis, I examine how these resources, and the dispositions they guide, may be harmful. A vital kind of interpretive resources are frames, which equip us with unified perspectives on the world. Perspectives are suites of open-ended interpretive (inquisitive, attentional, inferential, evaluative, (...) and affective) dispositions. Frames thereby guide how we interpret, respond to, and navigate the world. I show that these perspectives are epistemically powerful and indispensable. I argue that flawed perspectives, and the distorting frames that produce them, are deeply pernicious and I examine their relationship to oppression. (shrink)

La libre circulation des personnes et des biens est loin d’être réglée entre les États de l’Afrique centrale. Cet échec est lié aux difficultés de la mise en pratique des traités d’ouverture des frontières signés entre les États de cette région. Cependant, le modèle d’ouverture des frontières proposé par le géographe américain Oscar J. Martinez, qui décrit le passage de frontières aliénées à des frontières intégrées, semble s’appliquer à l’espace transfrontalier que forment le Sud-Cameroun, le Nord-Gabon et la partie continentale (...) de la Guinée Équatoriale. Cette région se présente comme un exemple d’espace d’intégration sociospatiale grâce à la transnationalité de l’ethnie Fang, à l’implantation des marchés frontaliers et à la coopération décentralisée amorcée par les collectivités locales. (shrink)