Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

This is a collection of papers resulting from an international symposium on pragmatics of natural languages held in Jerusalem, June, 1970. The topic is one of intense, and renewed interest today. The eleven papers include a five page brief for the "New Rhetoric"; a piece on "universal semantics" which "establishes" that intuitionists cannot talk to anyone and presents "an unambiguous instance where we may, by mathematical logic deduce a falsehood from a truth"; an attempt at partial formalization of the subdivisions (...) that Morris and Carnap made under the heading semiotic; three papers that consist of inconclusive and disjointed, though interesting, notes and putative formalizations concerning linguistic competence, linguistic performance, and language-learning and communication with children; a formalized message theory which may lead somewhere; and papers by Leo Apostel, Robert Martin, and L. Jonathan Cohen. (shrink)

Objective: To analyse the time variation of topics in bioethical publications as a proxy of the relative importance.Methods: We searched the Medline database for bioethics publications using the words “ethics or bioethics”, and for 360 specific topics publications, associating Medical Subject Heading topic descriptors to those words. We calculated the ratio of bioethics publications to the total publications of Medline, and the ratio of each topic publications to the total bioethics publications, for five-year intervals, from 1970 to 2004. We calculated (...) the time variation of ratios, dividing the difference between the highest and lowest ratio of each topic by its highest ratio. Four topics were described, selected to illustrate different patterns of variation: “Induced Abortion”, “Conflict of Interest”, “Acquired Immunodeficiency Syndrome”, “Medical Education.”Results: The ratio of bioethics publications to total Medline publications increased from 0.003 to 0.012. The variation of the topic’s ratios was higher than 0.7 for 68% of the topics. The Induced Abortion ratios decreased from 0.12 to 0.02. Conflict of Interest ratios increased from zero to 0.07. The Acquired Immunodeficiency Syndrome ratios were nearly zero in the first three intervals, had a peak of 0.06 during 1985–9, followed by a decrease to 0.01. Medical Education ratios varied few, from 0.04 to 0.03.Conclusions: There was an increase of bioethical publications in the Medline database. The topics in bioethics literature have an important time variation. Some factors were suggested to explain this variation: current legal cases, resolution of the issue, saturation of a discussion and epidemiologic importance. (shrink)

When ethics committees are consulted about patients who have or need court-appointed guardians, they lack empirical evidence about several common issues, including the relationship between guardianship and prolonged, potentially medically unnecessary hospitalizations for patients. To provide information about this issue, we conducted quantitative and qualitative analyses using a retrospective cohort from Veterans Healthcare Administration. To examine the relationship between guardianship appointment and hospital length of stay, we first compared 116 persons hospitalized prior to guardianship appointment to a comparison group (n (...) = 348) 3:1 matched for age, diagnosis, date of admission, and comorbidity. We then compared 91 persons hospitalized in the year following guardianship appointment to a second matched comparison group (n = 273). Mean length of stay was 30.75 days (SD = 46.70) amongst those admitted prior to guardianship, which was higher than the comparison group (M = 7.74, SD = 9.71, F = 20.75, p. (shrink)

Pour Proust, on le sait, la mémoire fouille dans les ruines ce que le Temps a détruit, et ce que l’Art peut parfois sublimer. Face à un traumatisme soudain et dévastateur, le passé récent “convertit” (dans le sens alchimique, religieux, hystérique du terme) sa banale quotidienneté pour s’investir après-coup en paradis à jamais perdu. (Or les paradis ne sont-ils pas toujours des paradis perdus –Milton, Proust, Freud, et al.)? Anticipant par une dizaine d’années le vécu de notre présent mondialement pandémique, (...) le film de Soderbergh met en scène la monstruosité inexorable du virus, avec le chaos, la dépression universelle et l’agressivité qui en résultent, – illustrant ainsi comment le quotidien se transforme en une invivable dystopie. Cependant /u-topie/ et /dys-topie/ s’entrelacent et se reconfigurent dans une dynamique dialectique : De même que le passé (rétrospectivement) utopique contenait déjà le code de sa propre auto-destruction, de même le présent (prospectivement) dystopique engendre endurance et lutte à mort pour sur-vivre, ne serait-ce que dans un mode d’être différent du passé perdu et du présent mortel. Ce faisant, comme le montre notre analyse, Soderbergh surprend par la dimension féministe de son film. (shrink)

ObjectiveTo further delineate risk and resilience factors contributing to trajectories of mental health symptoms experienced by college students through the pandemic.Participantsn = 183 college students.MethodsLinear mixed models examined time effects on depression and anxiety. Propensity-matched subgroups exhibiting “increased” versus “low and stable” depression symptoms from before to after the pandemic-onset were compared on pre-pandemic demographic and psychological factors and COVID-related experiences and coping strategies.ResultsStudents experienced worsening of mental health symptoms throughout the pandemic, particularly during Fall 2020 compared with Fall 2019. (...) The propensity-matched subgroup exhibiting relative resilience reported less alcohol use prior to the pandemic, greater use of active coping strategies, and less of an impact on their college progress.ConclusionsResults point to several potential targets of screening and intervention to decrease residual impacts of the pandemic. (shrink)

Experiential evidence shows that pain is associated with common meanings. These include a meaning of threat or danger, which is experienced as immediately distressing or unpleasant; cognitive meanings, which are focused on the long-term consequences of having chronic pain; and existential meanings such as hopelessness, which are more about the person with chronic pain than the pain itself. This interdisciplinary book - the second in the three-volume Meanings of Pain series edited by Dr Simon van Rysewyk - aims to better (...) understand pain by describing experiences of pain and the meanings these experiences hold for the people living through them. The lived experiences of pain described here involve various types of chronic pain, including spinal pain, labour pain, rheumatic pain, diabetic peripheral neuropathic pain, fibromyalgia, complex regional pain syndrome, endometriosis-associated pain, and cancer-related pain. Two chapters provide narrative descriptions of pain, recounted and interpreted by people with pain. Language is important to understanding the meaning of pain since it is the primary tool human beings use to manipulate meaning. As discussed in the book, linguistic meaning may hold clues to understanding some pain-related experiences, including the stigmatisation of people with pain, the dynamics of patient-clinician communication, and other issues, such as relationships between pain, public policy and the law, and attempts to develop a taxonomy of pain that is meaningful for patients. Clinical implications are described in each chapter. This book is intended for people with pain, their family members or caregivers, clinicians, researchers, advocates, and policy makers. (shrink)

Background and purpose Changes to deceased organ donation policy in the USA, including opt-out and priority systems, have been proposed to increase registration and donation rates. To study attitudes towards such policies, we surveyed healthcare students to assess support for opt-out and priority systems and reasons for support or opposition. Methods We investigated associations with supporting opt-out, including organ donation knowledge, altruism, trust in the healthcare system, prioritising autonomy and participants’ evaluation of the moral severity of incorrectly assuming consent in (...) opt-in systems or opt-out systems, by conducting an online survey among healthcare students at a large academic institution. Results Of 523 respondents, 86% supported opt-out, including 53% who strongly supported the policy. The most popular reason for supporting opt-out was the potential for increased donation rates, followed by convenience for those not registered but willing to donate. The most popular reason for opposing opt-out was the belief that presuming consent is morally wrong. Those strongly supporting opt-out viewed the opt-in error as more morally unacceptable, and had higher knowledge and altruism scores. Those opposing opt-out viewed the opt-out error as more unacceptable, and had higher autonomy scores. 48% of respondents supported priority within opt-in systems; 31% supported priority in opt-out. Conclusions There is strong support for opt-out organ donation among healthcare students, influenced by both practical and moral considerations. (shrink)

The international community has adopted and endorsed an ambitious global development agenda for the period 2015–2030 in the Sustainable Development Goals (SDGs). SDG 2 seeks to end hunger, achieve food security and improved nutrition, and promote sustainable agriculture. This reflects a broad international consensus on the unacceptability of hunger articulated previously at the 1996 World Food Summit and reiterated at the 2008 High-Level Conference on World Food Security. In 2009, at their L’Aquila Summit, the G8 heads of state and government (...) pledged a significant expansion of aid to agriculture, in order to address the global food-price spike of the preceding year. However, serious global policy incoherence severely undermines this apparent political will to end hunger and boost developing-country agriculture. In particular, although official development assistance to agriculture in Sub-Saharan Africa (hunger’s center of gravity) doubled between 2003 and 2012, the share of total global aid going to agriculture, at just 5% in 2014, is well below the 20% share of the mid-1980s. In addition, donor-country agricultural trade and security policies often undercut support for agricultural development in the Global South. Furthermore, there is incoherence within donor policies on aid to agriculture, which tend to focus more on promoting commercialization and exports than on boosting smallholder productivity and the economic empowerment of women farmers. For their part, developing-country governments have not fulfilled pledges to increase their own agricultural development budgets (as seen in the African Union Declarations of Maputo and Malabo), and the bulk of those budgets go to recurrent expenditure rather than development investments. In Sub-Saharan Africa, military expenditures account for a greater share of public funds. This paper suggests that while policy makers in both the Global South and North treat food security and agricultural development as priorities, these remain in a relatively low position on policy agendas because other concerns respond to much stronger constituencies. (shrink)

Live donor kidney transplantation is the best treatment option for most patients with late-stage chronic kidney disease; however, the rate of living kidney donation has declined in the United States. A consensus conference was held June 5-6, 2014 to identify best practices and knowledge gaps pertaining to live donor kidney transplantation and living kidney donation. Transplant professionals, patients, and other key stakeholders discussed processes for educating transplant candidates and potential living donors about living kidney donation; efficiencies in the living donor (...) evaluation process; disparities in living donation; and financial and systemic barriers to living donation. We summarize the consensus recommendations for best practices in these educational and clinical domains, future research priorities, and possible public policy initiatives to remove barriers to living kidney donation. (shrink)

Abe and his friend Sol are out for a walk together in a part of town they haven't been in before. Passing a Christian church, they notice a curious sign in front that says "$1,000 to anyone who will convert." "I wonder what that's about," says Abe. "I think I'll go in and have a look. I'll be back in a minute; just wait for me." Sol sits on the sidewalk bench and waits patiently for nearly half an hour. Finally, (...) Abe reappears. "Well," asks Sol, "what are they up to? Who are they trying to convert? Why do they care? Did you get the $1,000?" Indignantly Abe replies, "Money. That's all you people care about." Ted Cohen thinks that's not a bad joke. But he also doesn't think it's an easy joke. For a listener or reader to laugh at Abe's conversion, a complicated set of conditions must be met. First, a listener has to recognize that Abe and Sol are Jewish names. Second, that listener has to be familiar with the widespread idea that Jews are more interested in money than anything else. And finally, the listener needs to know this information in advance of the joke, and without anyone telling him or her. Jokes, in short, are complicated transactions in which communities are forged, intimacy is offered, and otherwise offensive stereotypes and cliches lose their sting—at least sometimes. _Jokes_ is a book of jokes and a book about them. Cohen loves a good laugh, but as a philosopher, he is also interested in how jokes work, why they work, and when they don't. The delight at the end of a joke is the result of a complex set of conditions and processes, and Cohen takes us through these conditions in a philosophical exploration of humor. He considers questions of audience, selection of joke topics, the ethnic character of jokes, and their morality, all with plenty of examples that will make you either chuckle or wince. _Jokes:_ more humorous than other philosophy books, more philosophical than other humor books. "Befitting its subject, this study of jokes is... light, funny, and thought-provoking.... [T]he method fits the material, allowing the author to pepper the book with a diversity of jokes without flattening their humor as a steamroller theory might. Such a book is only as good as its jokes, and most of his are good.... [E]ntertainment and ideas in one gossamer package."—_Kirkus Reviews_ "One of the many triumphs of Ted Cohen's Jokes-apart from the not incidental fact that the jokes are so good that he doesn't bother to compete with them-is that it never tries to sound more profound than the jokes it tells.... [H]e makes you feel he is doing an unusual kind of philosophy. As though he has managed to turn J. L. Austin into one of the Marx Brothers.... Reading Jokes makes you feel that being genial is the most profound thing we ever do-which is something jokes also make us feel-and that doing philosophy is as natural as being amused."—Adam Phillips, _London Review of Books_ "[A] lucid and jargon-free study of the remarkable fact that we divert each other with stories meant to make us laugh.... An illuminating study, replete with killer jokes."—Kevin McCardle, _The Herald_ "Cohen is an ardent joke-maker, keen to offer us a glimpse of how jokes are crafted and to have us dwell rather longer on their effects."—Barry C. Smith, _Times Literary Supplement_ "Because Ted Cohen loves jokes, we come to appreciate them more, and perhaps think further about the quality of good humor and the appropriateness of laughter in our lives."—Steve Carlson, _Christian Science Monitor_. (shrink)