Pet attitudes predicting preferences for pets over people

The preference for animal companionship over human companionship may be predicted by attitudes about pet ownership. We hypothesized that pet attitudes could predict preferences for relationships with pets over humans. We sampled 182 people who named a person and a pet they love and care about. Participants rated their feelings of love, time spent, enjoyment, and equity in both their human and pet relationships. We also presented seven hypothetical negative event scenarios that involve both the pet and human and asked participants to predict their feelings and reactions based on these events. The Pet Attitudes Scale (Templer et al., 1981) was used to assess attitudes towards pets. People had similar positive feelings about their pet‑human and human‑human relationships. However, people were more likely to react negatively towards a human compared to a pet. Positive pet a;itudes predicted more positive and less negative reactions to pets. Positive pet a;itudes can predict preference for pet relationships over human relationships and may help researchers identify what relationships work best depending on a personʹs pet attitudes

Vol. 35, No. 3

A Primer on the Illinois Education-Based Funding for Student Success Act, by Robert Bloch, A. Lynn Himes, Terry L. Hodges, Mitch Roth, Barbara Erickson, and Jack Vrett Recent Developmentshttps://scholarship.kentlaw.iit.edu/iperr/1105/thumbnail.jp

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

This paper examines the relation between tax enforcement and financial reporting quality. The government, due to its tax claim on firm profits, is de facto the largest minority shareholder in almost all corporations. Therefore, the government, like other shareholders, has an interest in the accurate reporting of (taxable) income and preventing insiders from siphoning corporate funds to obtain private benefits. We hypothesize and find evidence that higher tax enforcement by the tax authority has a positive association with financial reporting quality. Further, we find that this association is generally stronger when other monitoring mechanisms are weaker. Our evidence is consistent with the predictions from the Desai, Dyck, and Zingales (2007) theory that the tax authority provides a monitoring mechanism of corporate insiders. Our paper also adds to the literature on the determinants of financial reporting quality and how the relation between accounting standards and reporting outcomes depends on country-level institutions.University of Michigan. Harry Jones Endowment for Earnings Quality Researc

Recent Decisions

ACT OF STATE--Act of State Doctrine Not a Bar to Adjudication of a Counterclaim Robert M. Erickson ========================== ADMIRALTY--Ship Mortgage Act of 1920--Deficiency Judgment against Mortgagor in Personam Not Precluded by State Law when Vessels were Sold at Public Foreclosure Auction without Prior Appraisal Jack F. Stringham, II =========================== ALIENS--Immigration and Naturalization--Restriction of Commuter Aliens\u27 Access to Domestic Employment by Attorney General is Abuse of Discretion Alan Marchisotto ================= EXTRADITION--Principle of Specialty--Specialty does not Preclude Prosecution for Similar Offense when Asylum Nation Would Not Consider it a Breach of Faith Attorney General of the United States, 462 F.2d 475 (2d Cir. 1972),petition for cert. filed, 41 U.S.L.W. 3114 (U.S. Aug. 26, 1972) (No.332). James T. Campbell ========================= JURISDICTION--Forum Selection Clauses--United States Courts will Enforce Forum Selection Clauses in International Towage Contracts Absent Exceptional Circumstances Ralph C. Oser ======================== TAXATION--Foreign Tax Credit--Foreign Income Tax Credit Under Section 901 Allowable Only for Taxes Imposed on Net Gain or Profit David A. Boillo

Mixed-methods analysis of cultural influences on the attitudes of love and hate

This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use, but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: http://dx.doi.org/10.1007/s12144-023-04460-0Objectives The religious influence on the construction of emotions like love and hate have lacked empirical attention. This study sought to address this issue by exploring the influence of culture and religion on love and hate using both quantitative and qualitative measures. Method Samples from Japan (n = 397), Thailand (n = 258), the U.S. (n = 198), and Sweden (n = 80) took an online survey on either love or hate. Quantitative measures were used to assess either positive or negative attitudes towards love and hate while qualitative measures were used to assess differences in the concepts of love and hate. Results Quantitative measures revealed that cultures (Japan and Thailand) with stronger Buddhist influence tend to have more moderate views of love and hate, while cultures with stronger Christian (Sweden and the U.S.) influence tend to have more polarized views of love and hate. Qualitative measures revealed that although the universal presence of love and hate share similar qualities across cultures, there are unique elements of both that may be lost when measuring love and hate. Conclusions These findings demonstrate a need to consider the religious influence on emotions. Especially when it comes to emotions like love and hate which have considerable influence over relationships, formation of family, and dissolution of alliances, religion may have a significantly broader influence than currently considered in the empirical literature

Cognitive Reserve and the Prevention of Dementia: the Role of Physical and Cognitive Activities

Purpose of Review: The article discusses the two most significant modifiable risk factors for dementia, namely, physical inactivity and lack of stimulating cognitive activity, and their effects on developing cognitive reserve. Recent Findings: Both of these leisure-time activities were associated with significant reductions in the risk of dementia in longitudinal studies. In addition, physical activity, particularly aerobic exercise, is associated with less age-related gray and white matter loss and with less neurotoxic factors. On the other hand, cognitive training studies suggest that training for executive functions (e.g., working memory) improves prefrontal network efficiency, which provides support to brain functioning in the face of cognitive decline. Summary: While physical activity preserves neuronal structural integrity and brain volume (hardware), cognitive activity strengthens the functioning and plasticity of neural circuits (software), thus supporting cognitive reserve in different ways. Future research should examine whether lifestyle interventions incorporating these two domains can reduce incident dementia

T Cell Responses to Human Endogenous Retroviruses in HIV-1 Infection

Human endogenous retroviruses (HERVs) are remnants of ancient infectious agents that have integrated into the human genome. Under normal circumstances, HERVs are functionally defective or controlled by host factors. In HIV-1-infected individuals, intracellular defense mechanisms are compromised. We hypothesized that HIV-1 infection would remove or alter controls on HERV activity. Expression of HERV could potentially stimulate a T cell response to HERV antigens, and in regions of HIV-1/HERV similarity, these T cells could be cross-reactive. We determined that the levels of HERV production in HIV-1-positive individuals exceed those of HIV-1-negative controls. To investigate the impact of HERV activity on specific immunity, we examined T cell responses to HERV peptides in 29 HIV-1-positive and 13 HIV-1-negative study participants. We report T cell responses to peptides derived from regions of HERV detected by ELISPOT analysis in the HIV-1-positive study participants. We show an inverse correlation between anti-HERV T cell responses and HIV-1 plasma viral load. In HIV-1-positive individuals, we demonstrate that HERV-specific T cells are capable of killing cells presenting their cognate peptide. These data indicate that HIV-1 infection leads to HERV expression and stimulation of a HERV-specific CD8+ T cell response. HERV-specific CD8+ T cells have characteristics consistent with an important role in the response to HIV-1 infection: a phenotype similar to that of T cells responding to an effectively controlled virus (cytomegalovirus), an inverse correlation with HIV-1 plasma viral load, and the ability to lyse cells presenting their target peptide. These characteristics suggest that elicitation of anti-HERV-specific immune responses is a novel approach to immunotherapeutic vaccination. As endogenous retroviral sequences are fixed in the human genome, they provide a stable target, and HERV-specific T cells could recognize a cell infected by any HIV-1 viral variant. HERV-specific immunity is an important new avenue for investigation in HIV-1 pathogenesis and vaccine design