Ethics in tax practice: A study of the effect of practitioner firm size

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test

Unpacking estimates of task duration: The role of typicality and temporality

Research in task duration judgment has shown that unpacking a multifaceted task into components prior to estimating its duration increases estimates. In three studies, we find that unpacking a complex task can increase, decrease, or leave unaffected task duration estimates depending on the typicality of the unpacked components and their temporal position in the task sequence. Unpacking atypical long components increases task duration estimates, while unpacking atypical short components decreases estimates (Study 1). Unpacking atypical early components increases task duration estimates, while unpacking atypical late components decreases estimates (Study 2). Unpacking typical early or late components leaves estimates unaffected (Study 3). We explain these results based on the idea that task duration estimation involves a mental simulation process, and by drawing on theories of unpacking in probability judgment that emphasize the role of the typicality of the unpacked components. These findings hint at a deep conceptual link between probability judgment and task duration estimation but also show differences, such as the influence that temporality exerts on estimated duration. © 2013 Elsevier Inc

Nurses\u27 Alumnae Association Bulletin, April 1961

Alumnae Meetings 1960 Social Committee Clara Melville Scholarship Fund Bulletin Committee Private Duty Nurse\u27s Section Report of the School of Nursing and Nursing Service Staff Nurses Association Student Activities Personal Items of Interest Expansion of Jefferson Artificial Kidney Unit Medical Work in the Congo Marriages New Arrivals Necrology Annual Giving Fun

Nurses\u27 Alumnae Association Bulletin, June 1964

President\u27s Message Officers and Committee Chairmen Financial Report Hospital and School of Nursing Report Student Activities Jefferson Expansion Program Resume of Alumnae Meetings Staff Nurses Private Duty Social Committee Reports Program Scholarship Bulletin Committee Report Annual Luncheon Notes Membership and Dues Units in Jefferson Expansion Program Center Annual Giving Drive 1963 Report of Ways and Means Committee Jefferson Building Fund Contributions Annual Giving Contributions 1964 Jefferson Building Fund Report Help the Building Fund Committee! Vital Statistics Class News Notice

Fidelity in sensory integration intervention research.

OBJECTIVE: We sought to assess validity of sensory integration outcomes research in relation to fidelity (faithfulness of intervention to underlying therapeutic principles). METHOD: We identified core sensory integration intervention elements through expert review and nominal group process. Elements were classified into structural (e.g., equipment used, therapist training) and therapeutic process categories. We analyzed 34 sensory integration intervention studies for consistency of intervention descriptions with these elements. RESULTS: Most studies described structural elements related to therapeutic equipment and interveners\u27 profession. Of the 10 process elements, only 1 (presentation of sensory opportunities) was addressed in all studies. Most studies described fewer than half of the process elements. Intervention descriptions in 35% of the studies were inconsistent with one process element, therapist-child collaboration. CONCLUSION: Validity of sensory integration outcomes studies is threatened by weak fidelity in regard to therapeutic process. Inferences regarding sensory integration effectiveness cannot be drawn with confidence until fidelity is adequately addressed in outcomes research

Proxy decision-making and dementia care: Exploring decision-makers\u27 thinking using construal level theory

Purpose: Dementia is a syndrome which affects the individual s ability to make decisions and to undertake everyday activities (ADI, 2015; WHO, 2012). A range of neurodegenerative diseases (including Alzheimer s disease) cause progressive or chronic symptoms which persist until death and these symptoms include loss of; memory and insight, the ability to make judgements, the ability to communicate and the ability to carry out complex tasks. Symptoms also cause changes in behaviour (ADI, 2015; WHO, 2012). When the person who is living with dementia does not have decisional capacity another person, the proxy decision maker, will need to make the decision. WHO (2012) report that the ethical issues occurring in everyday decision making are often neglected in research and that such issues can occur because of the need to balance an individual s past values and views with current values and views. When the contemporary interests and desires of an individual who is living with dementia conflict with their past interests and desires proxy decision makers must choose which interests and desires take precedence (Stonestreet, 2014; Nys, 2013). The empirical research outlines the responsibility of decision making. It is challenging (Givens et al., 2012) and the process is difficult (Hummel, 2015). Decision making is an emotional experience (Hummel, 2015; Ducharme et al., 2012; Manthorpe et al., 2012) and Wolfs et al. (2012) find that emotions may influence decisions. Decision makers experience stress (Lopez et ala, 2013; Givens et al., 2012; Wolfs et al., 2012), guilt (Caldwell et al., 2014) and uncertainty (Givens et al., 2012; Manthorpe et al., 2012). Nurses and other healthcare professionals may therefore be required to support decision makers. The aim of this study was to explore the potential for Construal Level Theory to be used as a basis for analysing the conceptual thinking of proxy decision makers when they are making a decision where the past and present interests of the person who is living with dementia are in conflict. Construal Level Theory (Liberman and Trope, 2014 for a review puts forward that individuals can surmise about or remember the past and imagine reactions and make predictions about the future by traversing psychological distance. When individuals think about distant events or objects which are discrete from their direct experiences they have to traverse psychological distance. Dimensions of psychological distance may be in time, in space, in social distance or in considering hypothetical situations. When we think of things beyond our direct experience across psychological distance, we think of them more abstractly. Abstract thinking (high level construal) entails consideration of the central features and the desirability of an event or object; the end result is given importance. When making decisions abstraction gives meaning and allows for the clarification of goals. In contrast, when individuals think concretely (low level construal) details and practical concerns are taken into account; feasibility is considered. Construal Level Theory has been applied in the health domain (Choi et al., 2012) but there is no evidence in the literature of its application to proxy decision making. Methods: This project focused on individuals responses to a progressing scenario about a person who could no longer decide for themselves. The aim of the research was to test the applicability of Construal Level Theory. A qualitative design was selected because the research aimed to explore influences and associations in decision making (Ritchie and Ormston, 2014). Sequences can be identified and theory can be tested (Bryman, 2016). Invitations to participate and information for participants were placed on a Virtual Learning Environment for students and emailed to staff in a department within a large University. Given the exploratory nature of the work a convenience sample of seven participants was used (Ritchie et al., 2014). Face to face semi-structured interviews including the presentation of a scenario were used for data collection. Participants gave their informed consent before the interviews commenced and these were audio-recorded and transcribed verbatim. This approach provided structure and encouraged the participant to deliberate and talk aloud. Generating data through a specific interaction provides an opportunity to find out what participants are thinking about (Lewis and McNaughton Nicholls, 2014) and interviews allow for direct exploration and clarification of perspectives (Lewis and McNaughton Nicholls, 2014), therefore they are a useful way to gain understanding (Rowley, 2012). Scenarios provide consistency and a focus for discussion (Arthur et al., 2014). The scenario featured Alan, an individual who is living with dementia. He has expressed a preference to sleep in his wheelchair at night with a blanket over his head, he is a bilateral amputee, but he is no longer competent to make his own decisions and questions regarding putting him into bed at night are asked of participants. The scenario is in three parts, two parts involving progressions from the base scenario, and in each part different information is given relating to the question about putting Alan into bed at night. Progressions were included to explore how participants reacted to new information. Participants were led through each part of the scenario and were asked what they were thinking and feeling about it. How and why questions were not asked as this can induce abstract thinking which may influence participant responses (Burgoon et al., 2013). A Likert scale was used to measure familiarity and similarity with this type of scenario because this may also influence construal (Burgoon et al., 2013). All three members of the research team analysed the same two transcripts for themes. Thematic analysis is a flexible way to discover patterns and meaning (Spencer et al., 2014). Analysis was inductive and deductive as themes emerged from knowledge of decision research and from the data itself. The team met to agree on themes and saturation was reached with the seven participants. After this part of the analysis was complete, responses within the themes were analysed for abstractness of language using the Linguistic Category Method. The distinction between low-level and high-level construal can be found in the use of concrete or abstract action verbs and adjectives. Concrete action verbs indicate low-level construal as they describe how an action is performed and its feasibility whereas abstract action verbs and adjectives indicate high-level construal as they describe why an action is performed and its desirability (Liberman and Trope, 2014). Results: Participants in this study were found to travel across psychological distance to think abstractly about individual in the scenario. Participants also thought concretely when considering pragmatic concerns. We find that Construal Level Theory can be used to analyse the conceptual thinking of proxy decision makers, providing insight into concerns and ways to address them (e.g. by identifying principles for decision making). This understanding can inform the support that nurses and other healthcare professionals give to decision makers. Conclusion: The next stage of the research is to develop the following projects: Decisions which have real links to an individual who is living with dementia, where there might be emotional and social elements, will be explored using Construal Level Theory A framework with which to reflect on and structure decision making will be developed and evaluated. This could be used by lay people, nurses and other healthcare professional

Barbara Summers, PhD, Oral History Interview, January 23, 2014

Major Topics Covered: A varied work and educational history History of nursing practice Development of leadership abilitieshttps://openworks.mdanderson.org/mchv_interviewsessions/1199/thumbnail.jp

Barbara Summers, PhD, Oral History Interview, April 01, 2014

Major Topics Covered: Activities and structure of the Division of Nursing at MD Anderson Oncology nursing at MD Anderson Development of nursing research MD Anderson’s Magnet designationhttps://openworks.mdanderson.org/mchv_interviewsessions/1200/thumbnail.jp

Goal attainment scaling as a measure of meaningful outcomes for children with sensory integration disorders.

Goal attainment scaling (GAS) is a methodology that shows promise for application to intervention effectiveness research and program evaluation in occupational therapy (Dreiling & Bundy, 2003; King et al., 1999; Lannin, 2003; Mitchell & Cusick, 1998). This article identifies the recent and current applications of GAS to occupational therapy for children with sensory integration dysfunction, as well as the process, usefulness, and problems of application of the GAS methodology to this population. The advantages and disadvantages of using GAS in single-site and multisite research with this population is explored, as well as the potential solutions and future programs that will strengthen the use of GAS as a measure of treatment effectiveness, both in current clinical practice and in much-needed larger, multisite research studies

Caring and transformation in oncology nursing administration: Paradigms of leadership

Caring has a history of being central to nursing and has long been held to be an essential component of the clinical practice of nurses involved in direct patient care activities. While nurse administrators have been recognized for their transformational leadership capabilities, less attention has been given to caring in the practice of nursing administration leadership or the effects of this leadership as experienced by their subordinates. The parallels found between transformational leadership behaviors and human caring factors provided the foundation for this study. The purpose of this study was to generate an understanding of the structure and experience of caring as a component of the leadership practice of nurse administrators. Multiple triangulation was used to investigate the phenomenon of caring as it is experienced by nurse administrators and in turn experienced by their subordinates