This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)

Background: The work engagement of police officers pertains to social stability and security, as well as to the orderly operation of the political-economic environment. Although there are many studies on work engagement at present, few studies focus on the influencing factors of police officers’ work engagement. According to the job demands-resources model and the conservation of resources theory, organizational job resources (e.g., perceived organizational support) and personal resources (e.g., regulatory emotional self-efficacy) are important factors influencing work engagement. We assume a (...) moderated mediation model in which job satisfaction plays a mediating role in the relationship between perceived organizational support and work engagement, regulatory emotional self-efficacy moderates not only the relationship between perceived organizational support and job satisfaction but also the relationship between job satisfaction and work engagement. Objective and Method: This study explores the drivers of work engagement through perceived organizational support and regulatory emotional self-efficacy among Chinese police officers using a convenient sampling method to administer a questionnaire to 744 Chinese police officers. A mediated model is proposed to investigate the mediating role of job satisfaction and the regulating role of regulatory emotional self-efficacy. Results: Job satisfaction mediated a positive relationship between organizational support and work engagement, and the perceived organizational support-job satisfaction and the job satisfaction-work engagement relationships were positively moderated by regulatory emotional self-efficacy, such that these relationships were stronger at higher levels of regulatory emotional self-efficacy. These findings, have a practical significance for Chinese police officers’ work engagement advancement. (shrink)

A growing body of research has explored well-being in diverse cultural contexts, and indicates that the definition and perception of well-being vary according to cultural context. Little is known, however, about whether intercultural differences in China (i.e., Tibetan and Han) lead to different perceptions of well-being and how social contexts and personal characteristics are associated with well-being in Tibetan and Han emerging adults. Using a self-determination framework, the current study examines the relationship between parental autonomy support (PAS) and psychological well-being (...) (PWB) in Tibetan and Han emerging adults in China. Guided by implicit theory and self-regulatory theory, we propose a serial multiple mediation model of growth mindset and grit in the association between PAS and PWB. Propensity score matching was used to balance the two ethnic groups in terms of age, gender, socioeconomic status (SES), with a ratio of one to two. Finally, 59 Tibetan (71.2% girls) and 118 Han (69.5% girls) emerging adults aged from 18 to 25 years were included in the current study, and completed an online questionnaire survey. Findings suggest that (a) Tibetan emerging adults perceived higher levels of PWB than their peers from the Han ethnic group; (b) a serial multiple mediation model for the association between PAS and PWB was supported in Han emerging adults; (c) the indirect effects between PAS and PWB varied between Tibetan and Han emerging adults. Our findings suggest that PAS and grit contribute to PWB of emerging adults in both cultural contexts, whereas growth mindset may be beneficial for Han emerging adults only. (shrink)

Although prior research has demonstrated that switching schools poses a risk for academic and behavioral functioning among adolescents, relatively little is known about their emotional adjustment, or how it affects emotional well-being. Moreover, the cumulative effects of multiple risk and protective factors on their emotional well-being are even less covered in the existing literature. Guided by a risk and resilience ecological framework, the current study compared emotional well-being, operationalized as positive affect and negative affect, between adolescents who had switched schools (...) and their non-switch counterparts, and examined the direct and interactive effects of teacher autonomy support and two facets of grit (i.e., perseverance and consistency) on emotional well-being in both groups. A propensity score matching analysis was used to balance the two groups in terms of sociodemographic characteristics (i.e., age, gender, and socioeconomic status). A total of 371 adolescents who had switched schools and 742 non-switch counterparts aged from 13 to 18 years were involved in this study. Results indicated that adolescents who had switched schools reported higher levels of negative affect than their non-switch counterparts. Moreover, for adolescents who had switched schools, those who possessed higher levels of perseverance had a significantly negative association between teacher autonomy support and negative affect; however, the corresponding association was independent of perseverance for their non-switch counterparts. The current findings indicate that switching schools is a disadvantage for adolescents’ emotional states. However, teacher autonomy support and perseverance can protect adolescents who switch schools as critical stress-buffering factors against these negative feelings. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality , 38 230–255). (shrink)

Whether nature is valuable on its own (intrinsic values) or because of the benefits it provides to humans (instrumental values) has been a long-standing debate. The concept of relational values has been proposed as a solution to this supposed dichotomy, but the empirical validation of its intuitiveness remains limited. We experimentally assessed whether intrinsic/relational values of sentient beings/non-sentient beings/ecosystems better explain people’s sense of moral duty towards global nature conservation for the future. Participants from a representative sample of the population (...) of Singapore (n = 1508) were randomly allocated to two “the last human” scenarios. We found that the best predictor of such a sense of moral duty for future nature conservation is the recognition of the intrinsic values of sentient beings. Our results suggest that the concern for animal welfare may enhance rather than compete with the sense of moral duty towards nature conservation. (shrink)

Although the proliferation of empirical research has documented the association between parental control and school adjustment, findings of this linkage are still inconclusive. Moreover, fewer efforts have been made to address this association in middle school students. Guided by an ecological framework, the current study aimed to integrate the conflicting findings into a coherent body of knowledge, paying particular attention to two research purposes: (a) to examine the association between parental control and three objective indicators of school adjustment (social competence, (...) academic grades, and peer acceptance), and (b) to explore whether this association was moderated by individual characteristics of social identity and grit. A total of 120 Chinese middle school students (42.5% females) aged between 13 and 15 years old were recruited for this study, and research data was gathered from multiple sources. To be specific, students were asked to complete a set of self-report questionnaires concerning parental control, social identity, and grit. Meanwhile, school-related social competence was rated by head teachers; academic grades were obtained from school records; peer acceptance was assessed by sociometric nominations. The results from hierarchical regression analyses showed that parental control was negatively associated with academic grades. Moreover, when reporting higher levels of social identity, parental control was negatively related to social competence and peer acceptance for those students with lower levels of grit. Our findings suggest that parental control can dampen middle school students’ academic performance, and low levels of grit can magnify the detrimental effect of parental control on social competence and peer acceptance in middle school students who regard themselves as closely connected to social groups. (shrink)

This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

Prior research has demonstrated that the adverse consequences of the coronavirus disease 2019 pandemic may go beyond its economic hardships and physical health concerns, having a significant influence on psychological distress for individuals under quarantine. Nevertheless, relatively little attention has been paid to exploring the risk and protective factors in the link between COVID-19 infection risk and psychological distress among young adults. Following a socioecological framework, the current study examines the moderating role of grit and social support in the association (...) between COVID-19 infection risk and depressive symptoms. A sample of 1,251 young adults under home quarantine was involved in this study, and they were asked to complete a set of self-reported questionnaires online. Results of a linear regression analysis exhibited that COVID-19 infection risk was positively associated with depressive symptoms in young adults in quarantine. Moreover, moderation analyses showed that this association was moderated by perseverance and social support. To be specific, for those reporting higher levels of social support, this linkage was not significantly positive; in contrast, for those reporting lower levels of social support, perseverance was a significant protective factor for depressive symptoms when young adults were exposed to a high infection risk of COVID-19. The current study suggests that greater social support is essential to helping young adults deal with possible negative emotions in the context of the COVID-19 pandemic. Moreover, university-based counseling services should pay specific attention to those young adults with relatively insufficient social support resources and low levels of perseverance. (shrink)

This article examines the complexity of feminized domestic labor in the context of global migration. I view unpaid household labor and paid domestic work not as dichotomous categories but as structural continuities across the public and private spheres. Based on a qualitative study of Filipina migrant domestic workers in Taiwan, I demonstrate how women travel through the maid/madam boundary—housewives in home countries become breadwinners by doing domestic work overseas, and foreign maids turn into foreign brides. While migrant women sell their (...) domestic labor in the market, they remain burdened with gendered responsibilities in their own families. Their simultaneous occupancy of paid and unpaid domestic labor is segmented into distinct spatial settings. I underscore women’s agency by presenting how they articulate their paid and unpaid domestic labor and bargain with the monetary and emotional value of their labor. (shrink)

This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and self-direction are the three (...) most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P-scores and the value-type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. (shrink)

The problem of adaptive finite-time fault-tolerant control and output constraints for a class of uncertain nonlinear half-vehicle active suspension systems are investigated in this work. Markovian variables are used to denote in terms of different random actuators failures. In adaptive backstepping design procedure, barrier Lyapunov functions are adopted to constrain vertical motion and pitch motion to suppress the vibrations. Unknown functions and coefficients are approximated by the neural network. Assisted by the stochastic practical finite-time theory and FTC theory, the proposed (...) controller can ensure systems achieve stability in a finite time. Meanwhile, displacement and pitch angle in systems would not violate their maximum values, which imply both ride comfort and safety have been enhanced. In addition, all the signals in the closed-loop systems can be guaranteed to be semiglobal finite-time stable in probability. The simulation results illustrate the validity of the established scheme. (shrink)

Background:Policemen all over the world are tasked with the heavy work of maintaining social security. With the imbalance in mentality brought about by high population density and social transformation, the work of the Chinese police is particularly hard. As the window of demographic dividend is closing and the number of newborns is insufficient, China has started to adjust its established fertility policy to encourage a family to have two children. However, the results have not met the expectations of the policy (...) adjustment. It is generally believed that factors such as high work pressure, high parenting costs, and low levels of happiness may be the main reasons for low fertility intentions. Studying this typical population of police officers may explore the relationship between work stress, happiness, and reproductive concerns, and provide evidence of Chinese sample.Objectives:To explore the relations between job burnout, subjective well-being, and generativity concern in Chinese police officers.Methods:The study used a cross-sectional survey to collect data from 494 police officers from H city in China. The participants completed the Maslach Burnout Inventory (MBI), the Family Adaptability and Cohesion Scale (FACESII), the Loyola Generativity Scale (LGS), and the Satisfaction with life scale (SWLS). Moderated mediation effect models assessed the association between job burnout, subjective well-being, and generativity concern.Results:Job burnout had a significant negative predictive effect on both subjective well-being and generativity concern, and subjective well-being played a mediating role between job burnout and generativity concern. In addition, family intimacy and adaptability had a significant negative moderating effect between subjective well-being and generativity concern. In a conclusion, there is a moderated mediating effect between job burnout and generativity concern.Conclusion:Subjective well-being played a mediating role between job burnout and generativity concern. (shrink)

This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank ‘family security’ and ‘healthy’ as their two most important values. For males, hedonism, achievement and self‐direction are the three (...) most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P‐scores and the value‐type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. (shrink)

Learning disabilities are highly prevalent on college campuses, yet students with learning disabilities graduate at lower rates than those without disabilities. Academic and psychosocial supports are essential for overcoming challenges and for improving postsecondary educational opportunities for students with learning disabilities. A holistic, multi-level model of campus-based supports was established to facilitate culture and practice changes at the institutional level, while concurrently bolstering mentors’ abilities to provide learning disability-knowledgeable support, and simultaneously creating opportunities for students’ personal and interpersonal development. Mixed (...) methods were used to investigate implementation of coordinated personal, interpersonal, and institutional level supports for undergraduate science, technology, engineering, and math (STEM) students with learning disabilities. A one-group pre-test post-test strategy was used to examine undergraduate outcomes. Participants included 52 STEM undergraduates with learning disabilities, 57 STEM graduate student mentors, 34 STEM faculty mentors, and 34 university administrators and personnel as members of a university-wide council. Enrolled for two years, undergraduates were engaged in group meetings involving psychoeducation and reflective discussions, development of self-advocacy projects, and individual mentorship. Undergraduates reported improved self efficacy (p =.001), campus connection (p <.001), professional development (p ≤.002), and self advocacy (p <.001) after two academic years. Graduate student mentors increased their understanding about learning disabilities and used their understanding to support both their mentees and other students they worked with. Council members identified and created opportunities for delivering learning disability-related trainings to faculty, mentors and advisors on campus, and for enhancing coordination of student services related to learning and related disorders. Disability-focused activities became integrated in broader campus activities regarding diversity. This research explicates a role that college campuses can play in fostering the wellbeing and the academic and career development of its students with developmental learning and related disorders. It offers an empirically tested campus-based model that is multilevel, holistic, and strengths-based for supporting positive outcomes of young people with learning disabilities in STEM. Moreover, findings advance the knowledge of supports and skills that are important for self-regulating and navigating complex and multi-faceted disability-related challenges within both the post-secondary educational environment and the young adults’ sociocultural context. (shrink)

The current literature expands the existing knowledge of the antecedents of proactive environmental strategies (PES) in family firms from the perspectives of institutional, market and family involvement logics. However, scholars have not considered the influence of key family decision-makers and their characteristics in this regard. Based on the ability and willingness framework, this study focuses on how founders' religiosity affects family firms' PES. Using data from the 2010 Chinese Private Enterprise Survey conducted by Chinese officials, we found that founders' religiosity (...) drives family firms to implement PES. Altruistic and long-term orientation are the internal mechanisms of this effect. Founders' political status enhances the positive impact of their religiosity on PES, whereas the founders' need for socioemotional wealth protection weakens the relationship between founders' religiosity and family firms' PES. We also found that Eastern and Western founders' religiosity has an asymmetric effect on family firms' PES. This study contributes to the literature on the PES of family firms, the family firm's ability and willingness framework, and family business heterogeneity. (shrink)

The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.

The Monographs produced by the International Agency for Research on Cancer (IARC) apply rigorous procedures for the scientific review and evaluation of carcinogenic hazards by independent experts. The Preamble to the IARC Monographs, which outlines these procedures, was updated in 2019, following recommendations of a 2018 expert Advisory Group. This article presents the key features of the updated Preamble, a major milestone that will enable IARC to take advantage of recent scientific and procedural advances made during the 12 years since (...) the last Preamble amendments. The updated Preamble formalizes important developments already being pioneered in the Monographs Programme. These developments were taken forward in a clarified and strengthened process for identifying, reviewing, evaluating and integrating evidence to identify causes of human cancer. The advancements adopted include strengthening of systematic review methodologies; greater emphasis on mechanistic evidence, based on key characteristics of carcinogens; greater consideration of quality and informativeness in the critical evaluation of epidemiological studies, including their exposure assessment methods; improved harmonization of evaluation criteria for the different evidence streams; and a single-step process of integrating evidence on cancer in humans, cancer in experimental animals and mechanisms for reaching overall evaluations. In all, the updated Preamble underpins a stronger and more transparent method for the identification of carcinogenic hazards, the essential first step in cancer prevention. (shrink)

Tinnitus refers to the perception of sound in the absence of an external stimulus. This can be problematic and can lead to health problems in some sufferers, including effects on cognitive functions such as attention and memory. Although several studies have examined the effectiveness of tinnitus interventions, e.g., cognitive behavioral therapy and sound therapy, it is still unclear as to the overall quality and limitations of these studies and whether their results could be generalized. Clarification is also needed as to (...) whether poor cognitive function will lead to a less favorable intervention outcome in tinnitus patients. The present systematic review was therefore designed to critically appraise and synthesize findings from randomized controlled trials of tinnitus intervention and its effects on cognition. The methodology followed the Preferred Reporting Items for Systematic Reviews and Meta-Analysis. Medline, Embase, and PsycINFO were searched. Only RCTs that compared the effectiveness of a tinnitus intervention and a measure of cognitive function in adult participants with tinnitus were included. A total of 8 studies involving 610 participants tested using 11 cognitive function assessment tools and 5 tinnitus intervention outcome measurements were included and analyzed. The outcomes of the review suggest that tinnitus intervention not only facilitates tinnitus management but also improves cognitive functions. It is likely that cognition and emotion play an important role in a patient's adjustment to tinnitus. Whether cognition can predict treatment outcomes is unclear due to insufficient evidence. Future research is needed using a standardized assessment protocol focusing on the effect of sound-based interventions on tinnitus severity and cognitive functions. Studies on whether cognitive function measurement can be used as a predictor for the effectiveness of tinnitus therapy are also needed. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

BackgroundThe Basal ganglia (BG) played a crucial role in the brain-level mechanisms of chronic pain disorders. However, the functional changes of BG in chronic prostatitis/chronic pelvic pain syndrome (CP/CPPS) are still poorly understood. This study investigated the BG subregions’ resting-state functional connectivity (rs-FC) in CP/CPPS patients compared with healthy controls.MethodsTwenty eight patients with CP/CPPS and 28 age- and education-matched healthy males underwent clinical measurements and 3T brain MR imaging, including T1-weighted structural images and resting-state functional imaging. The data were analyzed (...) by the seeded-based rs-FC analysis. Then, a machine learning method was applied to assess the feasibility of detecting CP/CPPS patients through the changed rs-FC.ResultsCompared with healthy males, patients presented decreased rs-FC between the BG subregions and right middle cingulate cortex, and correlated with pain (r = 0.51, p-uncorrected = 0.005) and urinary symptoms (r = –0.4, p-uncorrected = 0.034). The left superior temporal gyrus and right supramarginal gyrus showed decreased rs-FC with the BG subregions as well. The area under the receiver operating characteristic curve of 0.943 (accuracy = 80%, F1-score = 80.6%) was achieved for the classification of CP/CPPS patients and healthy males with support vector machine (SVM) based on the changed rs-FC.ConclusionThese findings provide evidence of altered BG subregions’ rs-FC in CP/CPPS, which may contribute to our understanding of the BG’s role in CP/CPPS. (shrink)

This study investigated the impact of online product reviews on consumers purchasing decisions by using eye-tracking. The research methodology involved development of a conceptual framework of online product review and purchasing intention through the moderation role of gender and visual attention in comments, and empirical investigation into the region of interest analysis of consumers fixation during the purchase decision process and behavioral analysis. The results showed that consumers’ attention to negative comments was significantly greater than that to positive comments, especially (...) for female consumers. Furthermore, the study identified a significant correlation between the visual browsing behavior of consumers and their purchase intention. It also found that consumers were not able to identify false comments. The current study provides a deep understanding of the underlying mechanism of how online reviews influence shopping behavior, reveals the effect of gender on this effect for the first time and explains it from the perspective of attentional bias, which is essential for the theory of online consumer behavior. Specifically, the different effects of consumers’ attention to negative comments seem to be moderated through gender with female consumers’ attention to negative comments being significantly greater than to positive ones. These findings suggest that practitioners need to pay particular attention to negative comments and resolve them promptly through the customization of product/service information, taking into consideration consumer characteristics, including gender. (shrink)

Facial muscle activities are essential for the appearance and communication of human beings. Therefore, exploring the activation patterns of facial muscles can help understand facial neuromuscular disorders such as Bell’s palsy. Given the irregular shape of the facial muscles as well as their different locations, it should be difficult to detect the activities of whole facial muscles with a few electrodes. In this study, a high-density surface electromyogram system with 90 electrodes was used to record EMG signals of facial muscles (...) in both healthy and Bell’s palsy subjects when they did different facial movements. The electrodes were arranged in rectangular arrays covering the forehead and cheek regions of the face. The muscle activation patterns were shown on maps, which were constructed from the Root Mean Square values of all the 90-channel EMG recordings. The experimental results showed that the activation patterns of facial muscles were distinct during doing different facial movements and the activated muscle regions could be clearly observed. Moreover, two features of the activation patterns, 2D correlation coefficient and Centre of Gravity were extracted to quantify the spatial symmetry and the location of activated muscle regions respectively. Furthermore, the deviation of activated muscle regions on the paralyzed side of a face compared to the healthy side was quantified by calculating the distance between two sides of CGs. The results revealed that corr2 of the activated facial muscle region in Bell’s palsy subjects was significantly lower than that in healthy subjects, while CG distance of activated facial region in Bell’s palsy subjects was significantly higher than that in healthy subjects. The correlation between corr2 of these regions and Bell’s palsy [assessed by the Facial Nerve Grading Scale 2.0] was also significant in Bell’s palsy subjects. The spatial information on activated muscle regions may be useful in the diagnosis and treatment of Bell’s palsy in the future. (shrink)

This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were received. (...) From the responses to the questionnaire, three independent variables were identified: opinions on the value of the audit in general; opinions on the impact of the audit on the organization; and the relationship between the Finance Director and the auditor. The results reveal that those Finance Directors concerned in general about the value of auditing favoured the banning of non-audit work and the rotation of auditors. In addition, those Finance Directors with good relationships with their external auditors preferred the banning of non-audit services and the rotation of external auditors. Those respondents favouring the separate regulation of auditors were also concerned about the impact of the audit on the organization. The results of this study shed some light on the sensitivity of U.K. Finance Directors to ethical issues regarding external auditor independence. (shrink)

Introducción, traducción y notas de C. Eggers Lan y V. E. Juliá. Revisada por A. del Pozo Ortiz.

On November 4,1999, in South Central Regional Medical Center v. Pickering, 1999 WL 1000703, the Mississippi Supreme Court created a new legal standard that allows patients to recover damages for fear of exposure to AIDS even though they cannot prove actual exposure. By adopting this standard, the Mississippi Supreme Court joined the minority of jurisdictions seeking to encourage providers to use reasonable care when handling instruments capable of transmitting disease.Plaintiff Jimmie Pickering is a female diabetic, who was receiving treatment at (...) South Central Regional Medical Center between September 30 and October 5, 1987 to regulate her blood sugar levels. Pickering used the hospital's Autoclix machine, which required that Pickering use lancets to prick her finger to draw blood. (shrink)

On November 4,1999, in South Central Regional Medical Center v. Pickering, 1999 WL 1000703, the Mississippi Supreme Court created a new legal standard that allows patients to recover damages for fear of exposure to AIDS even though they cannot prove actual exposure. By adopting this standard, the Mississippi Supreme Court joined the minority of jurisdictions seeking to encourage providers to use reasonable care when handling instruments capable of transmitting disease.Plaintiff Jimmie Pickering is a female diabetic, who was receiving treatment at (...) South Central Regional Medical Center between September 30 and October 5, 1987 to regulate her blood sugar levels. Pickering used the hospital's Autoclix machine, which required that Pickering use lancets to prick her finger to draw blood. (shrink)