Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.

Habilitats comunicatives per a l’aprenentatge en l’entorn virtual = Communicative skills for learning in a virtual environment

The virtual learning environments are an option in permanent training with great possibilities for adults who look for studies that are compatible with their jobs and with their family life. So as to participate in determined learning as much in attitudes as knowledge and skills. The article is dedicated to analysing the necessary linguistic habits for moving within an environment of this type and offers didactic proposals that can facilitate the active participation in a virtual course and widen the perspectives of the control of new channels of communication with objectives that are different to learning

Trials, tricks and transparency: how disclosure rules affect clinical knowledge

Scandals of selective reporting of clinical trial results by pharmaceutical firms have underlined the need for more transparency in clinical trials. We provide a theoretical framework which reproduces incentives for selective reporting and yields three key implications concerning regulation. First, a compulsory clinical trial registry complemented through a voluntary clinical trial results database can implement full transparency (the existence of all trials as well as their results is known). Second, full transparency comes at a price. It has a deterrence effect on the incentives to conduct clinical trials, as it reduces the firms'gains from trials. Third, in principle, a voluntary clinical trial results database without a compulsory registry is a superior regulatory tool; but we provide some qualified support for additional compulsory registries when medical decision-makers cannot anticipate correctly the drug companies' decisions whether to conduct trials. Keywords: pharmaceutical firms, strategic information transmission, clinical trials, registries, results databases, scientific knowledge JEL classification: D72, I18, L15

The ethics of creative accounting

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to engage in creative accounting.- Review the ethical issues that arise in creative accounting.- Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

Internet e-ethics in confrontation with an activists' agenda: Yahoo! on trial

A prolonged confrontation between Yahoo! Inc. and French anti-racismactivists who ask for the removal of Nazi items from auction sitesas well as restricted access to neo-Nazis sites is analyzed. We presentthe case and its development up to the decision of Yahoo! Inc. to removethe items from yahoo.com following a French court s verdict against thefirm. Using a business ethics approach, we distinguish the legal,technical, philosophical and managerial issues involved in the case andtheir management by Yahoo! We conclude on the difficulty of governingrelations with society from corporate and legal affairs departments atthe headquarters level, and on the clash of two visions over theregulation of social freedom.

Regulation of GABA(A) and glutamate receptor expression, synaptic facilitation and long-term potentiation in the hippocampus of prion mutant mice

Background: Prionopathies are characterized by spongiform brain degeneration, myoclonia, dementia, and periodic electroencephalographic (EEG) disturbances. The hallmark of prioniopathies is the presence of an abnormal conformational isoform (PrP(sc)) of the natural cellular prion protein (PrP(c)) encoded by the Prnp gene. Although several roles have been attributed to PrP(c), its putative functions in neuronal excitability are unknown. Although early studies of the behavior of Prnp knockout mice described minor changes, later studies report altered behavior. To date, most functional PrP(c) studies on synaptic plasticity have been performed in vitro. To our knowledge, only one electrophysiological study has been performed in vivo in anesthetized mice, by Curtis and coworkers. They reported no significant differences in paired-pulse facilitation or LTP in the CA1 region after Schaffer collateral/commissural pathway stimulation. Principal Findings: Here we explore the role of PrP(c) expression in neurotransmission and neural excitability using wild-type, Prnp -/- and PrP(c)-overexpressing mice (Tg20 strain). By correlating histopathology with electrophysiology in living behaving mice, we demonstrate that both Prnp -/- mice but, more relevantly Tg20 mice show increased susceptibility to KA, leading to significant cell death in the hippocampus. This finding correlates with enhanced synaptic facilitation in paired-pulse experiments and hippocampal LTP in living behaving mutant mice. Gene expression profiling using Illumina microarrays and Ingenuity pathways analysis showed that 129 genes involved in canonical pathways such as Ubiquitination or Neurotransmission were co-regulated in Prnp -/- and Tg20 mice. Lastly, RT-qPCR of neurotransmission-related genes indicated that subunits of GABA(A) and AMPA-kainate receptors are co-regulated in both Prnp -/- and Tg20 mice. Conclusions/Significance: Present results demonstrate that PrP(c) is necessary for the proper homeostatic functioning of hippocampal circuits, because of its relationships with GABA(A) and AMPA-Kainate neurotransmission. New PrP(c) functions have recently been described, which point to PrP(c) as a target for putative therapies in Alzheimer's disease. However, our results indicate that a "gain of function" strategy in Alzheimer's disease, or a "loss of function" in prionopathies, may impair PrP(c) function, with devastating effects. In conclusion, we believe that present data should be taken into account in the development of future therapies.

Differential regulation of RasGAPs in cancer

Ever since their discovery as cellular counterparts of viral oncogenes more than 25 years ago, much progress has been made in understanding the complex networks of signal transduction pathways activated by oncogenic Ras mutations in human cancers. The activity of Ras is regulated by nucleotide exchange factors (GEFs) and GTPase activating proteins (GAPs), and much emphasis has been put into the biochemical and structural analysis of the Ras/GAP complex. The mechanisms by which GAPs catalyze Ras-GTP hydrolysis have been clarified and revealed that oncogenic Ras mutations confer resistance to GAPs and remain constitutively active. However, it is yet unclear how cells coordinate the large and divergent GAP protein family to promote Ras inactivation and ensure a certain biological response. Different domain arrangements in GAPs to create differential protein-protein and protein-lipid interactions are probably key factors determining the inactivation of the 3 Ras isoforms H-, K-, and N-Ras and their effector pathways. In recent years, in vitro as well as cell- and animal-based studies examining GAP activity, localization, interaction partners, and expression profiles have provided further insights into Ras inactivation and revealed characteristics of several GAPs to exert specific and distinct functions. This review aims to summarize knowledge on the cell biology of RasGAP proteins that potentially contributes to differential regulation of spatiotemporal Ras signaling.

Going with the consumer towards the social Web environment : a review of extant knowledge

The social Web environment cannot be explained without taking into account the use made by consumers of the web technologies in the field of e-commerce. Starting with a systematic background of the growing body of research on marketing and consumer behaviour on the Web; this article presents a critical review of the main contributions on this theme, integrating also the research field of consumer behaviour in the social Web environment. It concludes with some managerial guidelines for successful use of the social Web in the commercial activities and in the establishment of fruitful relationships between the consumers and the brand.

Teachers' attitudes and beliefs about homosexuality

Schools play a key role in transmitting attitudes towards sexual diversity. Many studies stress the importance of teachers" and other professionals" attitudes towards gay men and/or lesbian women. This study evaluates attitudes and prejudices toward homosexuality in a sample of 254 elementary and high school teachers in Barcelona and its surrounding area. The results obtained using a scale of overt and subtle prejudice and a scale of perceived discrepancy of values indicate that discrepancy between likely behavior and personal values was significantly greater in women, those who hold religious beliefs, churchgoers and people without any gay or lesbian acquaintances. Approximately 88% of the teachers showed no type of prejudiced attitudes towards gay men and lesbian women. The experience of proximity to gay men and/or lesbian women reduces not only the discrepancy between personal values and likely behavior but also the presence of homophobic prejudice. It would be advisable to expand specific teacher training in the subject of sexual diversity in order to reduce prejudicial attitudes, thus fostering non-stereotyped knowledge of homosexuality

Coming from outside the Academy. Values of 2.0 culture in higher education

This article reflects on how some values, interests, and particularities of 2.0 culture enter on higher and postgraduate education institutions. Through theidentification of the features of 2.0, this document visualizes some of the resistances, obstacles, possibilities, and opportunities detected in these institutions, many of them focusing on the core of the higher education and postgraduate institutions (i.e. strategic vision, methodology, role of teachers and students, relation between formal and informal learning, contents and assessment). Responsibility in the training and updating of current and future professionals places these institutions under the discussion and decision-making process related to the role that 2.0 tools should play. We wonder if it implies a crossroad which affects the whole set of attitudes and values on the role of training institutions in the context of the construction of socialized knowledge.

Coneixement lingüístic i matemàtic d'escolars de nivel sociocultural baix en programes d'immersió = Linguistic and mathematic knowledge in pupils of low sociocultural level in immersiom programmes

This piece of research compares knowledge of Catalan, Castilian and mathematics, as well as the attitudes to these two languages, of a sample of non-Catalan speaking pupils of low sociocultural level in their fourth year of primary school. Some of the pupils had followed an immersion programme in Catalan, whereas others had approached Catalan through their habitual language (Castilian). The findings show that not only did the immersion pupils obtain significantly better results in L2 (Catalan), but their mother tongue (Castilian) competence was undiminished and their performance on the mathematics test was superior to that of the other group. Moreover, the findings indicate that in pupils starting out from less favourable conditions (a low sociocultural level and a low I.Q.) the effect of the educational approach variable is greater than in other cases