Disowned recollections:denying true experiences undermines belief in occurrence but not judgments of remembering

Recent research findings have illustrated that false memories induced in the laboratory can be dissociated from the beliefs that the events had in fact occurred. In this study we assessed whether this dissociability is a quality peculiar to false memory, or whether it represents a general characteristic of autobiographical memory. To this end we examined whether people can be induced to stop believing in memories for true experiences. Participants observed and performed simple actions, and were later falsely informed that they had not performed some of them-that false memories for these actions had been implanted through the use of fabricated evidence. Before and after receiving this misinformation, participants rated their belief in and memory of performing those actions, other actions that they had also performed, and actions that they had not performed. Whereas the misinformation substantially undermined participants' beliefs in the specific performed actions about which they had been misinformed, it had little effect on their endorsement of remembering those actions. The misinformation thus boosted the proportion of occasions in which participants rated their memories as stronger than their beliefs, and it weakened the correlation between belief and memory ratings. Thus, this study provides the first experimental demonstration of non-believed memories of true experiences. We discuss our findings with reference to the small literature concerning the use of socially-communicated misinformation to undermine event memories, and with reference to the structure of autobiographical memory. © 2013 Elsevier B.V.

Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom

The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company’s auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a goingconcern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies.

Retail restructuring and consumer choice 2:understanding consumer choice at the household level

This paper complements the preceding one by Clarke et al, which looked at the long-term impact of retail restructuring on consumer choice at the local level. Whereas the previous paper was based on quantitative evidence from survey research, this paper draws on the qualitative phases of the same three-year study, and in it we aim to understand how the changing forms of retail provision are experienced at the neighbourhood and household level. The empirical material is drawn from focus groups, accompanied shopping trips, diaries, interviews, and kitchen visits with eight households in two contrasting neighbourhoods in the Portsmouth area. The data demonstrate that consumer choice involves judgments of taste, quality, and value as well as more ‘objective’ questions of convenience, price, and accessibility. These judgments are related to households’ differential levels of cultural capital and involve ethical and moral considerations as well as more mundane considerations of practical utility. Our evidence suggests that many of the terms that are conventionally advanced as explanations of consumer choice (such as ‘convenience’, ‘value’, and ‘habit’) have very different meanings according to different household circumstances. To understand these meanings requires us to relate consumers’ at-store behaviour to the domestic context in which their consumption choices are embedded. Bringing theories of practice to bear on the nature of consumer choice, our research demonstrates that consumer choice between stores can be understood in terms of accessibility and convenience, whereas choice within stores involves notions of value, price, and quality. We also demonstrate that choice between and within stores is strongly mediated by consumers’ household contexts, reflecting the extent to which shopping practices are embedded within consumers’ domestic routines and complex everyday lives. The paper concludes with a summary of the overall findings of the project, and with a discussion of the practical and theoretical implications of the study.

Role of organizational identification, on Implicit Leadership Theories ILTs, transformational leadership and work attitudes

This investigation explores the effects of organizational identification on employees’ Implicit Leadership Theories (ILTs) and the perception of leader behaviors. The study involved a cross-sectional survey of 439 employees from seven companies based in South Wales. Respondents completed two questionnaires that measured their organizational identification, ILTs, recognition of ILTs in their manager, manager’s leadership behaviors (transactional and transformational), and psychological reactions (job satisfaction, well-being, and turnover intentions). The level of organizational identification did not affect the prototype of an ideal work-based leader. However, high organizational identification was associated with more positive ratings on the actual manager, the extent to which their manager displayed transactional and transformational behaviors, and with more positive psychological reactions to work. Employees high in organizational identification based their judgments of their leader’s transactional and transformational behaviors on the extent to which they recognized their leader as possessing leadership traits. However, those low on organizational identification allowed their prototype of their ideal leader to bias their judgment of their actual leader’s behavior. Finally, there was partial support for the augmenting hypothesis (that tranformational leadership would predict additional variance in psychological outcomes above that predicted by transactional leadership) for those high in organizational identification but not for those low in organizational identification.

'Taking a sickie':Job satisfaction and job involvement as interactive predictors of absenteeism in a public organization

Correlations between absenteeism and work attitudes such as job satisfaction have often been found to be disappointingly weak. As prior work reveals, this might be due to ignoring interactive effects of attitudes with different attitude targets (e.g. job involvement and organizational commitment). Drawing on basic principles in personality research and insights about the situational variability of job satisfaction judgments, we proposed that similar interactions should be present also for attitudes with the same target. More specifically, it was predicted that job involvement affects absenteeism more if job satisfaction is low as this indicates a situation with weak constraints. Both attitudes were assessed in a sample of 436 employees working in a large civil service organization, and two indexes of absence data (frequency and time lost) were drawn from personnel records covering a 12-month period following the survey. Whereas simple correlations were not significant, a moderated regression documented that the hypothesized interaction was significant for both indicators of absence behaviour. As a range of controls (e.g. age, gender, job level) were accounted for, these findings lend strong support to the importance of this new, specific form of attitude interaction. Thus, we encourage researchers not only to consider interactions of attitudes with a different focus (e.g. job vs. organization) but also interactions between job involvement and job satisfaction as this will yield new insights into the complex function of attitudes in influencing absenteeism. © 2007 The British Psychological Society.

Casebook on contract law

Jill Poole's best-selling Casebook on Contract Law provides a clear and well-structured explanation of the principles and rules of contract law through a comprehensive selection of case law, addressing all aspects encountered on undergraduate courses. The coverage in this new edition has been revised to incorporate all recent significant decisions and judgments made by the House of Lords and the Court of Appeal. Extracts have been chosen from a wide range of historical and contemporary cases to illustrate the reasoning processes of the court and how legal principles are developed, thus enabling cases to be analysed and discussed independently while, taken as a whole, the chapters provide a sound understanding of the modern law of contract. Succinct author commentary focuses the reader on the key elements within the extracts, while thought-provoking questions are posed throughout to develop a more in-depth appreciation of the subject. Online resource centre Student resources - Updates - Guidance on answering questions - Guidance on reading cases - Questions and answers.

Casebook on contract law

This volume provides students with a comprehensive selection of the cases most likely to be encountered on contract law courses and is specifically designed to meet their needs. The case law is helpfully structured and presented under clear headings, with the emphasis on explaining the decisions and their implications in order to promote better understanding. The fifth edition incorporates important judgments and assesses the significance of recent decisions of the House of Lords such as Attorney-General v Blake and Alfred McAlpine Construction Ltd v Panatown Ltd and the decisions of the Court of Appeal in Director General of Fair Trading v First National Bank plc and Barclays Bank v Coleman. Important recent decisions on remedies for misrepresentation have also been included.

Casebook on contract law

The law of contract can be a complex and technical subject, rvt the new edition of Jill Poole's Casebook on Contract provides a clear and well-structured exposition of the principles and rules through a comprehensive selection of case law, addressing all aspects encountered on undergraduate courses. Opening with a chapter of valuable advice and guidance on how to successfully develop and improve the essential skills of case-reading, featuring two worked examples, the coverage in this sixth edition expands to incorporate all recent significant decisions and judgments made by the House of Lords and Court of Appeal such as, Director General of Fair Trading v First National Bank plc, Farley v Skinner, Royal Bank of Scotland v Etridge and UCB Corporate Services v Williams. Interesting recent decisions in relation to battle of forms, terms, exemption clauses and misrepresentation are also included. Extracts have been chosen from a wide range of historical and contemporary cases to illustrate the reasoning processes of the court, why decisions are made and how legal principles are developed - enabling cases to be analysed and discussed independently while, taken as a whole, the chapters provide a sound understanding of the modern law of contract. The section on damages for breach of contract has been expanded to reassess Ruxley Electronics and Construction Ltd v Forsyth in the light of Farley v Skinner, the future of Addis v Gramophone Co Ltd is considered in the light of Johnson v Unisys Ltd and Attorney General v Blake is examined in the light of the decision in Esso Petroleum Co Ltd v Niad Ltd. Succinct author comment focuses the reader on the key elements within the extracts, while thought-provoking questions are posed throughout to develop more in-depth analysis. The logical and clear organization of topics has been further improved to more accurately echo the order adopted within the author's popular textbook and closer crossreferencing to this text has been incorporated to highlight where more detailed discussion of issues arising from the caselaw can be explored. As a result, this new edition can be used both as a traditional casebook and as a companion volume to Poole's Textbook on Contract. This edition is also supported by a new companion web site that offers the benefits of essential updating of key materials, sample questions, lists for key further reading sources and relevant web links, additional relevant cases and materials and guidance on successful exam technique. As with previous editions, Casebook on Contract is an invaluable primary source and an essential study aid for all those following elements of contract law as part of the LLB and CPE, as well as for students from related disciplines such as Accounting and Business.

Casebook on contract law

Jill Poole's best-selling Casebook on Contract Law provides a clear and well-structured explanation of contractual principles through a comprehensive selection of case law, addressing all aspects encountered on undergraduate courses. The coverage in this new edition has been revised to incorporate all recent significant decisions and judgments made by the House of Lords and the Court of Appeal. The extracts have been selected from a wide range of historical and contemporary cases and illustrate the reasoning processes of the court, the grounds justifying the decisions, and how legal principles are developed. Readers can discuss and analyse individual cases while, taken as a whole, the chapters provide a sound appreciation of the modern law of contract. Succinct author commentary focuses the reader on the key elements within the extracts, while thought-provoking questions are posed throughout to develop more in-depth analysis. Online Resource Centre Student resources - Updates - Guidance on answering questions - Guidance on reading cases - Questions and answers.

Improving envelopment in data envelopment analysis

Data envelopment analysis defines the relative efficiency of a decision making unit (DMU) as the ratio of the sum of its weighted outputs to the sum of its weighted inputs allowing the DMUs to freely allocate weights to their inputs/outputs. However, this measure may not reflect a DMU's true efficiency as some inputs/outputs may not contribute reasonably to the efficiency measure. Traditionally, to overcome this problem weights restrictions have been imposed. This paper offers a new approach to this problem where DMUs operate a constant returns to scale technology in a single input multi-output context. The approach is based on introducing unobserved DMUs, created by adjusting the output levels of certain observed relatively efficient DMUs, reflecting a combination of technical information of feasible production levels and the DM's value judgments. Its main advantage is that the information conveyed by the DM is local, with reference to a specific observed DMU. The approach is illustrated on a real life application. © 2003 Elsevier B.V. All rights reserved.

Neural adjustments to image blur

Blur is an intrinsic feature of retina images that varies widely across images and observers, yet the world still typically appears 'in focus'. Here we examine the putative role of neural adaptation1 in the human perception of image focus by measuring how blur judgments depended on the state of adaptation. Exposure to unfocused images has previously been shown to influence acuity and contrast sensitivity and here we show that adaptation can also profoundly affect the actual perception of image focus.

Casebook on Landlord and Tenant Law

This book provides a comprehensive coverage of the law of landlord and tenant, including the leading cases in the main subject areas. In addition to extracts from leading judgments, each chapter has a section of introductory text, as well as detailed discussive commentary linking the extracts.

Color categories: confirmation of the relativity hypothesis

The question of whether language affects our categorization of perceptual continua is of particular interest for the domain of color where constraints on categorization have been proposed both within the visual system and in the visual environment. Recent research (Roberson, Davies, & Davidoff, 2000; Roberson et al., in press) found substantial evidence of cognitive color differences between different language communities, but concerns remained as to how representative might be a tiny, extremely remote community. The present study replicates and extends previous findings using additional paradigms among a larger community in a different visual environment. Adult semi-nomadic tribesmen in Southern Africa carried out similarity judgments, short-term memory and long-term learning tasks. They showed different cognitive organization of color to both English and another language with the five color terms. Moreover, Categorical Perception effects were found to differ even between languages with broadly similar color categories. The results provide further evidence of the tight relationship between language and cognition.

Build-up and resetting of auditory stream segregation in quiet and in complex-tone backgrounds

Thirteen experiments investigated the dynamics of stream segregation. Experiments 1-6b used a similar method, where a same-frequency induction sequence (usually 10 repetitions of an identical pure tone) promoted segregation in a subsequent, briefer test sequence (of alternating low- and high-frequency tones). Experiments 1-2 measured streaming using a direct report of perception and a temporal-discrimination task, respectively. Creating a single deviant by altering the final inducer (e.g. in level or replacement with silence) reduced segregation, often substantially. As the prior inducers remained unaltered, it is proposed that the single change actively reset build-up. The extent of resetting varied gradually with the size of a frequency change, once noticeable (experiments 3a-3b). By manipulating the serial position of a change, experiments 4a-4b demonstrated that resetting only occurred when the final inducer was replaced with silence, as build-up is very rapid during a same-frequency induction sequence. Therefore, the observed resetting cannot be explained by fewer inducers being presented. Experiment 5 showed that resetting caused by a single deviant did not increase when prior inducers were made unpredictable in frequency (four-semitone range). Experiments 6a-6b demonstrated that actual and perceived continuity have a similar effect on subsequent streaming judgements promoting either integration or segregation, depending on listening context. Experiment 7 found that same-frequency inducers were considerably more effective at promoting segregation than an alternating-frequency inducer, and that a trend for deviant-tone resetting was only apparent for the same-frequency case. Using temporal-order judgments, experiments 8-9 demonstrated the stream segregation of pure-tone-like percepts, evoked by sudden changes in amplitude or interaural time difference for individual components of a complex tone, Active resetting was observed when a deviant was inserted into a sequence of these percepts (Experiment 10). Overall, these experiments offer new insight into the segregation-promotIng effect of induction sequences, and the factors which can reset this effect.