Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

The Influence of Sex on the Relationship Between Arterial Mechanical Properties and Cardiovagal Baroreflex Sensitivity

Cardiovagal baroreflex sensitivity (cvBRS) demonstrates a strong relationship with arterial mechanical properties. Both cvBRS and arterial mechanics differ by sex such that males demonstrate greater cvBRS, yet lower large artery elasticity than females. Whether the relationship between cvBRS and arterial mechanics is similar in males and females remains unexamined. As a result, it is unclear whether arterial mechanics contribute to sex differences in cvBRS. This study investigated the cross-sectional relationship between cvBRS and arterial mechanical properties of the common carotid, carotid sinus and aortic arch (AA) in 36 (18 females) young, healthy normotensives. The cvBRS-arterial mechanics relationship did not reach statistical significance and did not differ by sex. Both cvBRS and AA distensibility were greater in females than males. Sex differences in cvBRS were eliminated after controlling for AA distensibility. These findings suggest that in this sample, AA elasticity may contribute to the greater cvBRS in females than males.

Constructive Universalism: Sen and Sensitivity to Difference

Amartya Sen’s capability approach is, on the one hand, in line with universalism such as exhibited in Martha Nussbaum’s capabilities approach and Len Doyal and Ian Gough’s human need theory. On the other hand, his approach puts priority on people’s “self-evaluation” of capabilities and needs. The latter emphasis makes his approach distinctly sensitive to people’s differences such as gender, ethnicity, disability, sexual orientation, etc.. One could ask, however, how successfully the former commitment to universalism relates to this latter feature that places importance on taking difference seriously. This question is especially relevant with respect to global justice and gender, for example. To offer a potential answers to this question is main goal of this paper.

Toward a broader approach to the study of infant attachment : links between maternal autonomy-support, attachment state of mind, maternal sensitivity, and infant security of attachment

Dans le but d’examiner les mécanismes qui sous-tendent le développement de la sécurité d’attachement chez l’enfant, Grossmann et al. (1999; 2008) proposent une perspective plus vaste de l’étude de l’attachement chez l’enfant, examinant les comportements parentaux pertinents aux deux côtés de l’équilibre entre le système d’attachement et le système d’exploration. La thèse se base sur cette approche pour explorer la relation entre la sécurité d’attachement chez l’enfant et deux comportements maternels, soit la sensibilité maternelle et le soutien à l’autonomie maternel, de même que la relation entre ces deux comportements et l’état d’esprit maternel face à l’attachement. Le premier article propose que la théorie de l’autodétermination, avec ses études empiriques portant sur les comportements parentaux liés à l’exploration, offre une perspective utile pour l’étude des comportements d’exploration dans le cadre de l’équilibre attachement/exploration. L’article présente une revue théorique et empirique des domaines de l’attachement et de la théorie de l’autodétermination et souligne des analogies conceptuelles et empiriques entre les deux domaines, en plus de décrire la façon dont ils se complètent et se complémentent. Le deuxième article étudie les liens entre la sensibilité maternelle, le soutien à l’autonomie maternel et la sécurité d’attachement chez l’enfant. Soixante et onze dyades ont participé à deux visites à domicile. La sensibilité maternelle a été évaluée lorsque les enfants étaient âgés de 12 mois, alors que le soutien à l’autonomie maternel et la sécurité d’attachement chez l’enfant l’ont été lorsque les enfants avaient atteint l’âge de 15 mois. Les résultats indiquent que le soutien à l’autonomie maternel explique une portion significative de la variance de la sécurité d’attachement, et ce, après avoir contrôlé pour la sensibilité maternelle et le statut socio-économique. Le troisième article examine les relations entre deux dimensions de l’état d’esprit maternel face à l’attachement (esquivant et préoccupé/non-résolu), la sensibilité maternelle et le soutien à l’autonomie maternel. Soixante et onze dyades ont participé à trois visites à domicile. L’Entrevue d’Attachement Adulte (EAA) a été administrée lorsque les enfants étaient âgés de 8 mois, la sensibilité maternelle a été évaluée alors qu’ils avaient atteint l’âge de 12 mois et le soutien à l’autonomie maternel, lorsqu’ils avaient 15 mois. Les résultats révèlent qu’après avoir contrôlé pour le statut socio-économique, la sensibilité maternelle est liée de façon négative à la dimension « esquivant » de l’EAA, alors que le soutien à l’autonomie maternel est lié de façon négative à la dimension « préoccupé/non-résolu ». Les résultats présentés dans le deuxième et le troisième article sont discutés, de même que de leurs répercussions théoriques et cliniques. Des questions susceptibles de guider des recherches futures sont proposées.

A Sensitivity Analysis of Cross-Country Growth Regressions: Is 1990-2010 Different?

Cet article étudie la sensibilité des estimations de certaines variables explicatives de la croissance économique dans des régressions en coupe transversale sur un ensemble de pays. Il applique un modèle modifié de l’analyse de sensibilité de Leamer (1983, 1985). Mes résultats confirment la conclusion de Levine and Renelt (1992), toutefois, je montre que plus de variables sont solidement corrélées à la croissance économique. Entre 1990-2010, je trouve que huit sur vingt cinq variables ont des coefficients significatifs et sont solidement corrélées à la croissance de long terme, notamment, les parts de l’investissement et des dépenses étatiques dans le PIB, la primauté du droit et une variable dichotomique pour les pays subsahariens. Je trouve aussi une preuve empirique solide de l'hypothèse de la convergence conditionnelle, ce qui est cohérent avec le modèle de croissance néoclassique.

A single amino acid substitution in the mRNA capping enzyme λ2 of a mammalian orthoreovirus mutant increases interferon sensitivity.

In the last few years, the development of a plasmid-based reverse genetics system for mammalian reovirus has allowed the production and characterization of mutant viruses. This could be especially significant in the optimization of reovirus strains for virotherapeutic applications, either as gene vectors or oncolytic viruses. The genome of a mutant virus exhibiting increased sensitivity to interferon was completely sequenced and compared with its parental virus. Viruses corresponding to either the parental or mutant viruses were then rescued by reverse genetics and shown to exhibit the expected phenotypes. Systematic rescue of different viruses harboring either of the four parental genes in a mutant virus backbone, or reciprocally, indicated that a single amino acid substitution in one of λ2 methyltransferase domains is the major determinant of the difference in interferon sensitivity between these two viruses.

Prevalence and Antibiotic sensitivity of Escherichia coli in Extensive Brackish water Aquaculture Ponds

Prevalence and antibiotic resistance of Escherichia coli in the water and sediment samples of brackish water aquaculture ponds adjacent to Cochin backwaters was analysed. More than 50% of the water samples and more than 80% of sediment samples from all the sampling stations were tested positive for £. coli. Risk assessment of the E. coli strains was carried out using multiple antibiotic resistance (MAR) indexing. Majority of the strains were found to be multiple antibiotic resistant suggesting their origin from high risk sources of contamination such as human where antibiotics are frequently used. While none of the £. coli strains were resistant against amikacin, chloramphenicol, streptomycin and trimethoprim, considerable levels of resistance was encountered against ampicillin, erythromycin, penicillin G and vancomycin. High prevalence of £. coli in the water and sediment samples of this extensive brackish water ponds indicates high degree of faecal pollution of this environment. The high risk nature of the strains warrants efficient post harvest and processing measures to avoid health risk to consumers

A clear atomic example for the surface sensitivity of penning ionization

Using a crossed-beam apparatus with a double hemispherical electron spectrometer, we have studied the spectrum of electrons released in thermal energy ionizing collisions of metastable He^*(2^3S) atoms with ground state Yb(4f^14 6s^2 ^1S_0) atoms, thereby providing the first Penning electron spectrum of an atomic target with-4f-electrons. In contrast to the HeI (58.4nm) and NeI (73.6/74.4nm) photoelectron spectra of Yb, which show mainly 4f- and 6s-electron emission in about a 5:1 ratio, the He^*(2^3S) Penning electron spectrum is dominated by 6s-ionization, acoompnnied by some correlation- induced 6p-emission (8% Yb+( 4f^14 6p^2P) formation) and very little 4f-ionization (<_~ 2.5%). This astounding result is attributed to the electron exchange mechanism for He^*(2^3S) ionization and reflects the poor overlap of the target 4f-electron wavefunction with the 1s-hole of He^*(2^3S), as discussed on thc basis of Dirac-Fock wave functions for the Yb orbitals and through calculations of the partial ionization cross sections involving semiempirical complex potentiale. The presented case may be regarded as the elearest atomic example for the surface sensitivity of He^*(2^3S) Penning ionization observed so far.

Sensitivity and specificity of tympanometric gradient and middle ear resonance in young children and infants

This paper discusses the use of tympanometric gradient, middle ear resonance and static admittance as diagnostic tools for testing the hearing of children and infants.

A comparison between maximum length sequence and conventional auditory brainstem responses as a screening tool for auditory sensitivity

This paper compares conventional auditory brainstem response tests (ABRs) and Maximum Length Sequence auditory brainstem response tests (MLS ABRs). The results found that the faster MLS ABRs could prove an accurate screening tool for auditory sensitivity.

Tone burst sensitivity in normal and sensorineural hearing impaired listeners

This paper discusses a study to predict the pure tone audiogram from the results of electric response audiometry utilizing frequency-selective tone burst stimuli.

Differential sensitivity to tonal frequency and to the rate of modulation of broad-band noise by hearing-impaired listeners

This dissertation examined whether a hearing impairment of the auditory end-organ has the same or a differential effect on the place and periodicity processes. Differential sensitivities for four normally hearing listeners and for both ears of five patients with unilateral Meniere’s disease were measured for tonal frequency and rate of sinusoidally amplitude-modulated noise at common frequencies and rates of the stimulus.

The effects of carboplatin on hearing sensitivity in children

This paper discusses a study to determine the effect of carboplatin on hearing sensitivity in children.