This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group (...) was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. (shrink)

The original accounts of twenty-four experiments that created modern physics, retaining the original illustrations where possible.

Andocidis Orationes edidit Iustus Hermann Lipsius; pp. xxxii, 67. B. Tauchnitz, Leipzig, 1888. M. 1. 20. Andocidis de Mysteriis et de Reditu; edited by E. C. Marchant, B.A., late scholar of Peter house, Cambridge; Assistant Master at St. Paul's School. Rivingtons, London, 1889. 5s.

The vocabulary of the art-critic seems to consist of two groups of words, those that refer to the formal or surface properties of the work of art, and those which refer to properties we can at first loosely term imaginative. The first group consists of words and phrases like “unity” , “coherence”, “consistency”, “compactness”, “elegance”, and so on. The way such words are cashed will consist in an analysis of the determinate formal qualities of the work of art as evidence (...) of the skill of the artist as a craftsman. (shrink)

The title of course is a question-beggar. But the postulate on which the argument of this article is based is that criticism is sufficiently rational a procedure to merit the claim that it has a logic underlying it. This ‘logic’ however has not the rigour and necessity which we demand in strict deductive logical connexions. From this however it does not follow that the title is a misnomer or should be misleading. It is concerned to examine the relationships that exist (...) within that complex of activities we call criticism and to establish that these relationships have norms which entitle them in however diluted a sense to be called ‘logical’. (shrink)

The World Health Organisation recently listed air pollution as the most significant threat to human health. Air pollution comprises particulate matter (PM), metals, black carbon and gases such as ozone (O3), nitrogen dioxide (NO2) and carbon monoxide (CO). In addition to respiratory and cardiovascular disease, PM exposure is linked with increased risk of neurodegeneration as well as neurodevelopmental impairments. Critically, studies suggest that PM crosses the placenta, making direct in utero exposure a reality. Rodent models reveal that neuroinflammation, neurotransmitter imbalance (...) and oxidative stress are triggered following gestational/early life exposure to PM, and may be exacerbated by concomitant mitochondrial dysfunction. Gestational PM exposure (potentiated by mitochondrial impairment in the metabolically active neonatal brain) not only impacts neurodevelopment but may sensitise the brain to subsequent cognitive impairment. Having reviewed this field, we conclude that strategies are urgently required to reduce exposure to PM during this sensitive developmental period. (shrink)

We describe here recent work on the molecular genetics of mitosis in the filamentous fungus Aspergillus nidulans. Aspergillus is one of three simple eukaryotes with powerful genetic systems that have been used to analyze mitosis. The modern molecular biological techniques available with this organism have made it possible to use mutations to identify genes and proteins that play an important role in mitosis. Three Aspergillus genes that affect mitosis are described. One gene, nimA, is specifically expressed late in the cell (...) cycle and codes for a putative protein kinase that induces mitosis, even in cells blocked in S‐phase. The second gene, bimG, codes for a putative phosphatase that interacts functionally with the nimA kinase. The third gene, bimE, codes for a protein that suppresses mitosis during interphase, apparently by keeping nimA turned off. None of these genes appear to be similar to any of the genes affecting mitosis that have been characterized in other eukaryotes, but rather appear to be elements of a system that prevents mitosis from occurring during interphase. (shrink)

A defining characteristic of primary emotions is that they occur in wide variety of species. Secondary emotions are thought to be restricted to humans and other primates. We report evidence from two studies investigating claims of primary and secondary emotions in non-primate species. Study 1. We surveyed 907 owners about emotions that they had observed in their animal. Participants reported primary emotions more frequently than secondary emotions and self-conscious emotions more frequently than self-conscious evaluative emotions. Jealousy was reported at very (...) high levels (81% of dogs and 79% of horses), which was surprising as jealousy is generally defined as a secondary emotion. Study 2. Forty dog owners were interviewed about the contexts and behaviours that led them to claim their animal was jealous. There was coherence and consistency in the behavioural descriptions of jealousy. We claim that such reports provide evidence for the existence of secondary emotions in non-primate species as predicted by theorists such as Buck (Citation1999). (shrink)

This study explores the impact of environmental turbulence on relationships between personal and organizational characteristics, personal values, ethical perceptions, and behavioral intentions. A causal model is tested using data obtained from a national sample of marketing research professionals in South Africa. The findings suggest turbulent conditions lead professionals to report stronger values and ethical norms, but less ethical behavioral intentions. Implications are drawn for organizations confronting growing turbulence in their external environments. A number of suggestions are made for ongoing research.

Subcreative sets, introduced by Blum, are known to coincide with the effectively speedable sets. Subcreative sets are shown to be the complete sets with respect to S-reducibility, a special case of Turing reducibility. Thus a set is effectively speedable exactly when it contains the solution to the halting problem in an easily decodable form. Several characterizations of subcreative sets are given, including the solution of an open problem of Blum, and are used to locate the subcreative sets with respect to (...) the complete sets of other reducibilities. It is shown that q-cylindrification is an order-preserving map from the r.e. T-degrees to the r.e. S-degrees. Consequently, T-complete sets are precisely the r.e. sets whose q-cylindrifications are S-complete. (shrink)

Subcreative sets, introduced by Blum, are known to coincide with the effectively speedable sets. Subcreative sets are shown to be the complete sets with respect to S-reducibility, a special case of Turing reducibility. Thus a set is effectively speedable exactly when it contains the solution to the halting problem in an easily decodable form. Several characterizations of subcreative sets are given, including the solution of an open problem of Blum, and are used to locate the subcreative sets with respect to (...) the complete sets of other reducibilities. It is shown that q-cylindrification is an order-preserving map from the r.e. T-degrees to the r.e. S-degrees. Consequently, T-complete sets are precisely the r.e. sets whose q-cylindrifications are S-complete. (shrink)

The aim of this study is to increase our understanding of the ethical climate of entrepreneurial firms as they grow and develop. A developmental framework is introduced to describe the formal and informal ethical structures that emerge in entrepreneurial firms over time. Factors influencing where firms are within the developmental framework are posited, including the entrepreneur's psychological profile, lifecycle stage of the business, and descriptive characteristics of the venture. It is also proposed that the implementation of ethical structures will impact (...) perceptions of the clarity and adequacy of the ethical standards of the firm and the firm's preparedness to deal with ethical challenges as they arise. Results are reported of a cross-sectional survey of small firms at different stages of development. The findings indicate the existence of four distinct clusters of firms based on their formal and informal ethical structures: Superlatives, Core Proponents, Pain and Gain, and Deficients. Evidence is also provided of statistically significant relationships between the proposed antecedent and outcome variables. Implications are drawn from the results, and priorities are established for future research. (shrink)

The thesis is examined that medical schools tend to recruit those who, because of a single-minded pursuit of admission, lack the breadth of interest and the social experience necessary for the development of a socially sensitive and emotionally mature personality. This negative characterization, labeled “the premed syndrome,” has been linked to a perceived lack of physician concern for patients, interpersonal warmth, and humanitarian care. This paper reviews the various published arguments advanced by proponents and opponents of this view, analyzing the (...) presumed roots and implications and proposed remedies. (shrink)

A professor, dean, and college president for more than twenty years, Francis H. Horn is one of America’s most penetrating educational analysts. And while in this collection of sixteen of his most significant and controversial papers he addresses himself primarily to educational ad­ministrators, the nonspecialist can read what he has to say with pleasure and profit. Extremely well written and jargon free, the essays represent the tenets of Mr. Horn’s main beliefs, many of which go against contemporary conventional views. The (...) papers are divided into four main areas: objectives, problems, administration, and students. Though there is a certain amount of recur­rence of ideas throughout the essays, especially of Mr. Horn’s deeply-held beliefs, the thrust of his thought is objective, patient, provocative, and challenging examination of the realities of the present as well as the hopes of the future. (shrink)

The subject of discussion this evening is “ The Problem of Colour in Relation to the Idea of Equality,” and though the last seven words would seem to indicate some special limitation, it is in fact difficult to divide this question into watertight compartments. For the basis of all philosophical study is accuracy of definition, and we must therefore begin by forming a precise conception of what the phrase “ Colour problem ” connotes before we proceed to discuss its bearing (...) from a physiological, political, or sociological “ equality ” point of view. Thus at the outset we find ourselves in the very heart of a controversy, for it is difficult to find two people who will agree as to the definition of the Colour problem. Physiologically there is no line of demarcation, for of the inhabitants of North Central Asia many are as light—and indeed lighter—in the colour of their skin, their hair and their eyes than the Southern races of Europe, and the same may be true of Creoles, Quadroons, and Octaroons. (shrink)