Practitioners’ Corner ∙ Administrative Fines for Infringement of Information Duties:Aggravating and Mitigating Factors in Light of Data Subjects’ Indifference

The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of task settings: stage of organizational development (start-up and mature) and financial health (bankrupt and nonbankrupt). Auditors made judgments about each entity's ability to continue as a going concern and, if they had substantial doubt about continued existence, they listed evidence they would seek as mitigating factors. There are seven principal results. First, information acquisition and, by inference, problem representations were sensitive to differences in task settings. Second, financial mitigating factors dominated nonfinancial mitigating factors in both start-up and mature settings. Third, auditors' behavior reflected configural processing. Fourth, categorizing information into financial and nonfinancial dimensions was critical to understanding how auditors' information acquisition and, by inference, problem representations differed across settings. Fifth, Type I errors (determining that a healthy company is a going-concern problem) differed from correct judgments in terms of information acquisition, although Type II errors (determining that a problem company is viable) did not. This may indicate that Type II errors are primarily due to deficiencies in other stages of processing, such as evaluation. Sixth, auditors who were more accurate tended to follow flexible strategies for financial information acquisition. Finally, accurate performance in the going-concern task was found to be related to acquiring (1) fewer information cues, (2) proportionately more liquidity information and (3) nonfinancial information earlier in the process.

Download Full-text

Reconsidering Taíno Social Dynamics after Spanish Conquest: Gender and Class in Culture Contact Studies

American Antiquity ◽

10.2307/4128440 ◽

2004 ◽

Vol 69 (4) ◽

pp. 597-626 ◽

Cited By ~ 49

Author(s):

Kathleen Deagan

Keyword(s):

Native Americans ◽

Social Practice ◽

Social Dynamics ◽

Analytical Framework ◽

Cultural Practice ◽

Culture Contact ◽

Contact Period ◽

Cultural Elements ◽

Mitigating Factors ◽

Before And After

Despite the fact that the Taíno people of the Caribbean were the first Native Americans to encounter and coexist with Europeans after 1492, there has been almost no archaeology of Taíno response to that encounter. This study explores the reasons for (and consequences of) this neglect, and their larger implications for American contact-period archaeology. It also challenges prevailing historical models of Taíno social disintegration, drawing upon six years of archaeological work at the En Bas Saline site in Haiti, the only extensively excavated Taíno townsite occupied both before and after contact. Our results, organized by a household-scale analytical framework emphasizing Taíno constructions of gender and class, suggest that there were few major alterations to traditional Taíno social practice during the post-contact period, and most of these were related to activities thought to have been the domain of non-elite Taíno men. It is suggested that the relatively nonspecialized gender roles among the Taíno, as well as the clearly differentiated nature of their social classes, may have served as mitigating factors in the disruption of Taíno cultural practice under Spanish domination. This work also reveals a marked Taíno resistance to the incorporation of European cultural elements, which provides a striking contrast to the Spanish patterns documented in contact-era European towns, and underscores the critical importance of incorporating gender relations into studies of culture contact.

Download Full-text

Nurse Burnout in Hospice and Palliative Care: A Scoping Review

Illness Crisis & Loss ◽

10.1177/10541373211039825 ◽

2021 ◽

pp. 105413732110398

Author(s):

Erica Frechman ◽

Patricia M. Wright

Keyword(s):

Professional Development ◽

Palliative Care ◽

Scoping Review ◽

Future Research ◽

Self Awareness ◽

Personal Factors ◽

Workplace Issues ◽

Mitigating Factors ◽

Hospice And Palliative Care ◽

Nursing Professional

Burnout in hospice and palliative care nurses is a growing issue, especially in light of the COVID-19 pandemic. However, few studies have focused specifically on burnout in this population. A scoping review was undertaken to identify what is known about burnout among hospice and palliative care nurses, and to unify disparate findings. Analysis of eight articles revealed three overarching categories: personal factors, organizational/workplace factors, and nursing professional development factors. Each category was then divided into three cross-cutting subcategories: contributory and noncontributory factors, mitigating factors, and workplace issues. Recommendations for individuals include self-care as well as self-awareness of intrinsic characteristics that can predispose one to burnout. Within the workplace, leaders are challenged to support evidence-based practice and ongoing education. Role modeling positive communication skills, effective conflict mitigation, responsiveness, promotion of equity, and workplace commitment also help to create a culture of wellness. Nursing professional development may aid in resilience-building, and promotion of self-efficacy, self-confidence, and assertiveness. Although all identified recommendations were derived from the literature, no interventional studies have been conducted to test the effects of suggested interventions. Future research should include interventional studies as well as qualitative research to capture nuanced experiences of burnout in hospice and palliative care nurses.

Download Full-text

An Examination of the Role of Online Technology in School Counseling

Professional School Counseling ◽

10.1177/2156759x0001800118 ◽

2014 ◽

Vol 18 (1) ◽

pp. 2156759X0001800 ◽

Cited By ~ 2

Author(s):

Tracy M. Steele ◽

Darlene E. Jacokes ◽

Carolyn B. Stone

Keyword(s):

School Counselors ◽

School Counselor ◽

National Study ◽

American School Counselor Association ◽

Beliefs And Practices ◽

Professional Boundaries ◽

Online Technology ◽

Online Technologies ◽

Mitigating Factors

A national study conducted with the members of the American School Counselor Association (ASCA) database examined school counselors’ utilization of online technologies. The researchers also explored beliefs and practices and examined mitigating factors such as school counselors’ background, training, and experience. Training impacted counselors’ belief in the advantages of technology and their level of comfort. Females were significantly more likely to blur personal and professional boundaries irrespective of their training. The article discusses implications for school counselors.

Download Full-text

Metaphors of Death: A Thematic Analysis of Personal Meanings

OMEGA - Journal of Death and Dying ◽

10.2190/l84n-fk8t-wfdn-f1nd ◽

1991 ◽

Vol 23 (4) ◽

pp. 291-307 ◽

Cited By ~ 11

Author(s):

Lawrence M. Ross ◽

Howard R. Pollio

Keyword(s):

Thematic Analysis ◽

Correlational Analysis ◽

Personal Meanings ◽

Mitigating Factors ◽

Negative Condition ◽

Present Group

The present study describes some of the meanings death holds for contemporary individuals. Twenty-six well-educated participants were given the Knapp metaphor inventory and asked to discuss the metaphors they chose as most closely reflecting their views of death. The results of a hermeneutic analysis of these discussions yielded three independent themes: death viewed negatively as a barrier to life's meanings, death viewed ambivalently as an essentially negative condition made acceptable by a variety of mitigating factors, and death viewed positively as a reinstatement or transformation of life's meanings. A correlational analysis comparing results produced by Knapp's original participants with those of the present group revealed significant stability in metaphoric choices over a thirty-year period. A further analysis evaluating the influence of religiosity on the meanings of death revealed that participants from church groups viewed death significantly more frequently as a transformation of life's meanings than did non-church participants who viewed it significantly more frequently as a barrier to life's meanings.

Download Full-text

Exploring the Work Experiences of School Counselors of Color

Professional School Counseling ◽

10.1177/2156759x0001700105 ◽

2013 ◽

Vol 17 (1) ◽

pp. 2156759X0001700 ◽

Cited By ~ 1

Author(s):

Colette T. Dollarhide ◽

Nikol V. Bowen ◽

Caroline A. Baker ◽

Felice R. Kassoy ◽

Renae D. Mayes ◽

...

Keyword(s):

Grounded Theory ◽

Qualitative Study ◽

School Counselors ◽

School Environment ◽

Professional School ◽

Work Experiences ◽

Professional Experiences ◽

Racial Experiences ◽

Mitigating Factors ◽

Professional School Counselors

In spite of research suggesting the importance of diverse professionals in education (Mattison & Aber, 2007), no studies have explored the professional experiences of school counselors of Color. In this exploratory grounded-theory qualitative study, researchers interviewed 19 school counselors of Color. Responses revealed both positive and negative racial experiences in the schools, with mitigating factors involving the school environment. Implications for professional school counselors include advocacy and allyhood.

Download Full-text

General pharmacokinetic/pharmacodynamic concepts of mood stabilizers in the treatment of bipolar disorder

Mental Health Clinician ◽

10.9740/mhc.2016.01.054 ◽

2016 ◽

Vol 6 (1) ◽

pp. 54-61 ◽

Cited By ~ 2

Author(s):

Kenric Ware ◽

Erika Tillery ◽

Lauren Linder

Keyword(s):

Bipolar Disorder ◽

Valproic Acid ◽

Mood Stabilizer ◽

Patient Characteristics ◽

Well Being ◽

Mood Stabilizers ◽

Medline Search ◽

Recommended Treatment ◽

Clinical Databases ◽

Mitigating Factors

Abstract Introduction Mood stabilizers are the recommended treatment for patients who receive a diagnosis of bipolar disorder. Because of the necessity of mood stabilizer treatment in patients with bipolar disorder and the extent of pharmacokinetic and pharmacodynamic principles involved, the purpose of this review is to summarize the pharmacokinetic principles of lithium in addition to the pharmacodynamics of lithium, carbamazepine, lamotrigine, and valproic acid/valproate. Methods Practice guidelines, review articles, and clinical trials were located using online databases PubMed, CINAHL, IDIS, and Medline. Search terms included at least one of the following: bipolar disorder, carbamazepine, lamotrigine, lithium, mood stabilizers, pharmacokinetics, pharmacodynamics, valproate, and valproic acid. Online clinical databases Dynamed® and Lexicomp® were also used in the study. Results Mood stabilizers collectively possess distinct qualities that are closely regarded before, during, and after therapeutic initiation. Individual patient characteristics, coupled with these observed traits, add to the complexity of selecting the most optimal neurologic agent. Each medication discussed uniquely contributes to both the maintenance and restoration of overall patient well-being. Discussion Introduction of mood stabilizers into drug regimens is often done in the presence of an array of mitigating factors. Safety and efficacy measures are commonly used to gauge desired results. Careful monitoring of patients' responses to selected therapies is paramount for arriving at appropriate clinical outcomes.

Download Full-text

Perceptions of Chinese in Southern Africa: Constructions of the “Other” and the Role of Memory

African Studies Review ◽

10.1017/asr.2013.9 ◽

2013 ◽

Vol 56 (1) ◽

pp. 131-153 ◽

Cited By ~ 19

Author(s):

Yoon Jung Park

Keyword(s):

Southern Africa ◽

Local Perceptions ◽

Negative Attitudes ◽

History And Memory ◽

Political Actors ◽

Global Context ◽

Negative News ◽

Mitigating Factors ◽

The Face

Abstract:Increasing numbers of Chinese migrants have arrived in southern Africa over the past two decades. Perceptions of and reactions to the Chinese, however, vary from country to country and within countries. This article, based on several years of field and survey research, examines perceptions of Chinese in South Africa and Lesotho. The author argues that in addition to the global context, national political and economic realities, history, and memory shape local perceptions of China and the Chinese people who now reside in these spaces. States and other political actors play a key role in constructions of foreigners. Competition, whether real or perceived, is also important in shaping negative attitudes toward migrants. However, personal interactions and memories can serve as mitigating factors, even in the face of negative news of China or Chinese activities.

Download Full-text

SURVIVING “THE JOINT”: MITIGATING FACTORS OF CORRECTIONAL OFFICER STRESS

Journal of Crime and Justice ◽

10.1080/0735648x.1996.9721549 ◽

1996 ◽

Vol 19 (2) ◽

pp. 103-120 ◽

Cited By ~ 75

Author(s):

Elizabeth L. Grossi ◽

Thomas J. Keil ◽

Gennaro F. Vito

Keyword(s):

Correctional Officer ◽

Mitigating Factors

Download Full-text