SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION

1996 ◽  
Vol 23 (2) ◽  
pp. 69-85 ◽  
Author(s):  
Gary John Previts ◽  
Thomas R. Robinson
Keyword(s):  
Self Regulation ◽  
Accounting Profession ◽  
General Acceptance ◽  
Accounting Principles ◽  
The Individual ◽  
Securities Laws ◽  
Analogous Reasoning ◽  
Independent Audit ◽  
Selection Of

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

scholarly journals Eye contact effect: The role of vagal regulation and reactivity, and self-regulation of attention

2021 ◽  
Author(s):  
Alicja Niedźwiecka
Keyword(s):  
Executive Functions ◽  
Cognitive Performance ◽  
Self Regulation ◽  
Eye Contact ◽  
Autonomic Regulation ◽  
Face To Face ◽  
Effective Strategies ◽  
Contact Effect ◽  
The Individual

AbstractEye contact is a crucial aspect of social interactions that may enhance an individual’s cognitive performance (i.e. the eye contact effect) or hinder it (i.e. face-to-face interference effect). In this paper, I focus on the influence of eye contact on cognitive performance in tasks engaging executive functions. I present a hypothesis as to why some individuals benefit from eye contact while others do not. I propose that the relations between eye contact and executive functioning are modulated by an individual’s autonomic regulation and reactivity and self-regulation of attention. In particular, I propose that individuals with more optimal autonomic regulation and reactivity, and more effective self-regulation of attention benefit from eye contact. Individuals who are less well regulated and over- or under-reactive and who do not employ effective strategies of self-regulation of attention may not benefit from eye contact and may perform better when eye contact is absent. I present some studies that justify the proposed hypothesis and point to a method that could be employed to test them. This approach could help to better understand the complex mechanisms underlying the individual differences in participant’s cognitive performance during tasks engaging executive functions.

scholarly journals The mediating role of narcissism in the effects of regulatory mode on positivity

2021 ◽  
Author(s):  
Daniela Di Santo ◽  
Calogero Lo Destro ◽  
Conrad Baldner ◽  
Alessandra Talamo ◽  
Cristina Cabras ◽  
...  
Keyword(s):  
Self Regulation ◽  
Well Being ◽  
Cross Sectional Study ◽  
Motivational Orientation ◽  
Cross Sectional ◽  
Mediating Role ◽  
Regulatory Mode ◽  
The Individual ◽  
Reported Data

AbstractPositivity (i.e., the individual tendency to positively approach life experiences) has proven to be an effective construct applied in positive psychology. However, individuals’ self-regulation may have contrasting effects on positivity. We specifically examined whether positivity could be partially explained through two aspects of motivation concerned with self-regulation: locomotion (i.e., a motivational orientation concerned with movement) and assessment (i.e., a motivational orientation concerned with comparison and evaluation). Furthermore, based on previous literature that found a link between these aspects and narcissism, we examined whether “adaptive” and “maladaptive” dimensions of narcissism could mediate the effects of locomotion and assessment on increased or decreased positivity. Narcissism was defined by previous research as adaptive or maladaptive insofar as it leads or does not lead to increased psychological well-being. We estimated a mediation model with multiple independent variables and multiple mediators in a cross-sectional study with self-reported data from 190 university students. We found that both locomotion and assessment were associated with adaptive narcissism, which in turn was positively associated with positivity. However, assessment was also associated with maladaptive narcissism, which in turn was negatively associated with positivity. Relationships between aspects of self-regulation, narcissism, and positivity can have significant implications which will be discussed.

thymos

2019 ◽  
Author(s):  
Douglas Cairns
Keyword(s):  
The Other ◽  
Psychological Process ◽  
Mental Functioning ◽  
Fundamental Point ◽  
The Individual ◽  
Psychological Activity ◽  
Different Order ◽  
Selection Of ◽  
Point Of Reference

Thymos (or thumos), cognate with Indo-European words meaning “smoke,” is one of a number of terms in Greek which associate psychological activity with air and breath. In the Homeric poems, thymos is one of a family of terms associated with internal psychological process of thought, emotion, volition, and motivation. Though the range of the term’s applications in Homer is wide, that in itself gives us a sense of the unity of cognitive, affective, and desiderative processes in Homeric psychology. No post-Homeric author can rival that range, but something of the richness of the Homeric conception of thymos as an interrelated set of motivations re-emerges in Plato’s conception of the tripartite soul in the Republic and the Phaedrus. Plato’s thymos represents a pared-down model of human agency typified by one central desire or aim in life but also exhibiting whatever further capacities of persons are necessary to enable it to pursue that aim in interaction with the other elements of the personality. As in Homer, the metaphorical agency of Plato’s thymos does not detract from the notion of the individual as the real centre of agency. Plato’s conception of thymos, in turn, is a fundamental point of reference for Aristotle’s treatment of thymos as a type of desire (orexis). Though Aristotle tends more generally to use the term as a synonym for orgē (anger), there are also traces of older associations between thymos and qualities such as assertiveness and goodwill towards others. Elsewhere, thymos tends to mean “heart” or “mind” (as aspects of mental functioning), “spirit,” “inclination,” or “anger.” A selection of these uses is surveyed, but the article overall concentrates on Homer, Plato, and Aristotle, where the role of thymos is of a different order of importance.

An Examination of the Role of the Facilitator in “Facilitated Communication” 1

1994 ◽  
Vol 3 (3) ◽  
pp. 48-54 ◽  
Author(s):  
Howard C. Shane ◽  
Kevin Kearns
Keyword(s):  
Mentally Retarded ◽  
Communication Strategy ◽  
Facilitated Communication ◽  
Physical Support ◽  
Expressive Communication ◽  
The Individual ◽  
Letter Display ◽  
Selection Of

Facilitated communication (FC) is an expressive communication strategy that involves the selection of targets on a letter display or keyboard by an individual who receives some physical support, typically from another person (known as the facilitator). Because physical assistance is needed for communication to occur, the question has arisen as to whether the facilitator or the individual who is facilitated is responsible for authoring messages. This investigation was initiated to determine whether messages expressed via FC by a 38-year-old man who was nonspeaking and mentally retarded were produced by this individual or by his facilitator. In order to investigate the source of communication, three procedures were designed, two of a visual and one of an auditory nature. Results revealed that the source of the communication in this context was, without exception, the facilitator. These findings suggest the importance of determining the source of communication expressed through facilitated communication.

scholarly journals Development of Future Managers’ Resilience as a Condition for Efficiency and Reliability of Management Activities

2021 ◽  
Vol 100 ◽  
pp. 02003
Author(s):  
Volodymyr Kravets ◽  
Halyna Meshko ◽  
Oleksandr Meshko ◽  
Alina Leskiw ◽  
Nataliia Habrusieva
Keyword(s):  
Occupational Health ◽  
Scientific Literature ◽  
Self Regulation ◽  
Coping Behavior ◽  
Psychosocial Adaptation ◽  
Positive Thinking ◽  
Assertive Behavior ◽  
The Individual ◽  
Efficiency And Reliability

The article is devoted to the study of the future managers' resilience development problem at the stage of Master's training. The state of development of the specified problem in psychological scientific literature and practice was analyzed. The essential approaches to interpreting resilience were clarified and the factors of resilience, considering the analysis of the scientific literature, were analyzed. The method of determining neuropsychological resilience, the risk of maladaptation in stress "Prognosis", adapted method of L. Wasserman "Diagnosis of neuroticism" and SACS-questionnaire and models of coping behavior, developed by S. Hobfoll, were used to measure the ability to maintain psychosocial adaptation during stress and to diagnose the level of neuroticism, neuropsychological resilience to stress. The results of the study served as a basis for finding alternative ways of developing future managers' resilience. The program of future managers' resilience development, focused on the formation of productive interaction and constructive overcoming the professional difficulties skills; mastering constructive coping strategies; learning methods and technics of self-regulation; formation of assertive behavior and positive thinking, selfefficacy of the individual, was substantiated and developed. The main ways of the offered resilience development program’s realization were outlined. The role of the course "Occupational Health" in the development of future managers' resilience was developed and characterized.

scholarly journals THE ROLE OF MOVEMENT GAMES IN THE EDUCATION OF SPEED INDICES IN THE PRE-UNIVERSITY SYSTEM

2021 ◽  
Vol 14(63) (1) ◽  
pp. 187-194
Author(s):  
F. NECHITA ◽  
Keyword(s):  
Motor Skills ◽  
Daily Life ◽  
Physical Development ◽  
General Motor ◽  
University System ◽  
Important Means ◽  
The Individual ◽  
Motor Knowledge ◽  
Selection Of

Exercise games form basic motor knowledge, skills and abilities such as: walking correctly, running economically, jumping and throwing efficiently, while developing the basic motor skills needed in daily life or for subsequent sports. The aim of the research is the possibility to educate the motor quality, speed, through the introduction in the didactic projects of some dynamic and varied movement games at the level of the schoolchildren, which determine an increase of the general motor skills. A good selection of them and properly directed, they present an important means of psycho-physical development of the individual, the formation of motor and volitional qualities, as well as the strengthening of health.

scholarly journals Gyrase Mutations Are Associated with Variable Levels of Fluoroquinolone Resistance in Mycobacterium tuberculosis

2016 ◽  
Vol 54 (3) ◽  
pp. 727-733 ◽  
Author(s):  
Maha R. Farhat ◽  
Karen R. Jacobson ◽  
Molly F. Franke ◽  
Devinder Kaur ◽  
Alex Sloutsky ◽  
...  
Keyword(s):  
Multidrug Resistant ◽  
Open Reading Frames ◽  
Fluoroquinolone Resistance ◽  
Test Results ◽  
Resistant Tuberculosis ◽  
Multidrug Resistant Tuberculosis ◽  
Disease Mutations ◽  
The Individual ◽  
Selection Of

Molecular diagnostics that rapidly and accurately predict resistance to fluoroquinolone drugs and especially later-generation agents promise to improve treatment outcomes for patients with multidrug-resistant tuberculosis and prevent the spread of disease. Mutations in thegyrgenes are known to confer most fluoroquinolone resistance, but knowledge about the effects ofgyrmutations on susceptibility to early- versus later-generation fluoroquinolones and about the role of mutation-mutation interactions is limited. Here, we sequenced the fullgyrAandgyrBopen reading frames in 240 multidrug-resistant and extensively drug-resistant tuberculosis strains and quantified their ofloxacin and moxifloxacin MIC by testing growth at six concentrations for each drug. We constructed a multivariate regression model to assess both the individual mutation effects and interactions on the drug MICs. We found thatgyrBmutations contribute to fluoroquinolone resistance both individually and through interactions withgyrAmutations. These effects were statistically significant. In these clinical isolates, severalgyrAandgyrBmutations conferred different levels of resistance to ofloxacin and moxifloxacin. Consideration ofgyrmutation combinations during the interpretation of molecular test results may improve the accuracy of predicting the fluoroquinolone resistance phenotype. Further, the differential effects ofgyrmutations on the activity of early- and later-generation fluoroquinolones requires further investigation and could inform the selection of a fluoroquinolone for treatment.

scholarly journals New Directions in Self-Regulation: The Role of Metamotivational Beliefs

2018 ◽  
Vol 27 (6) ◽  
pp. 437-442 ◽  
Author(s):  
Abigail A. Scholer ◽  
David B. Miele ◽  
Kou Murayama ◽  
Kentaro Fujita
Keyword(s):  
Intrinsic Motivation ◽  
Self Regulation ◽  
Future Directions ◽  
Motivational States ◽  
Regulatory Strategies ◽  
New Directions ◽  
And Behavior ◽  
Selection Of

Research on self-regulation has primarily focused on how people exert control over their thoughts, emotions, and behavior. Less attention has been paid to the ways in which people manage their motivational states in the service of achieving valued goals. In this article, we explore an emerging line of research that focuses on people’s beliefs about their own motivation (i.e., their metamotivational knowledge), as well as the influence these beliefs have on their selection of regulatory strategies. In particular, we review evidence showing that people are often quite sensitive to the fact that distinct motivational states (e.g., eagerness vs. vigilance) are adaptive for different kinds of tasks. We also discuss how other metamotivational beliefs are inaccurate on average (e.g., beliefs about how rewards affect intrinsic motivation). Finally, we consider the implications of metamotivation research for the field of self-regulation and discuss future directions.

scholarly journals Polymolybdates and Peroxomolybdates: Candidates for Catalysts in Industry

2014 ◽  
Vol 70 (a1) ◽  
pp. C589-C589
Author(s):  
Wieslaw Lasocha ◽  
Anna Szymanska ◽  
Marcin Oszajca ◽  
Graham Appleby ◽  
Katarzyna Pamin ◽  
...  
Keyword(s):  
Polycrystalline Materials ◽  
Full Understanding ◽  
Variable Size ◽  
Cyclic Hydrocarbons ◽  
Oxidation Of Hydrocarbons ◽  
The Family ◽  
The Individual ◽  
Insight Into ◽  
Selection Of

Progress in catalysis depends on a full understanding of the role of the individual components of catalytic materials. Crystallographic studies offer insight into crystal structure, which enables the rational selection of reagents and better planning of the syntheses of novel materials and catalysts. In this paper we have studied the process of the oxidation of hydrocarbons and terpenes with oxygen from the air. Processes of this type are important in so-called "Green Chemistry." Their application can reduce the amount of environmentally harmful pollutants formed through conventional oxidation based on nitric acid. While investigating the catalytic activity of peroxo- and polymolybdates(VI) in the oxidation of cycloalkanes, we found a number of intriguing relationships. To explain them, we designed, synthesized and solved the crystal structures of the family of new peroxomolybdates, tri-, octa- and pentamolybdates of amines. Both single crystal and polycrystalline materials were investigated using laboratory as well as synchrotron radiation. Next, we used these compounds as catalysts in certain interesting for industry processes (e.g. oxidation of cyclic hydrocarbons). We have concluded that: – The activity of peroxocompounds is enhanced by the coordination of N-oxide groups to Mo atoms. – The activity of anionic polymeric trimolybdates decreases when `surface of polymeric fiber' is blocked by cations. – The anionic layers of pentamolybdates are separated by cations of variable size. The distance between layers plays a role similar to that of the size of channels in zeolites. Summary: Peroxomolybdates and polyoxomolybdates show great prospects for new industrial uses (besides cracking and desulfurization).

Features of professional psychological selection, as an integral part of the system of primary prevention of occupational deformity

2020 ◽  
Author(s):  
N. V. Martirosova ◽  
◽  
A. M. Ksenofontov
Keyword(s):  
Russian Federation ◽  
Individual Characteristics ◽  
Practical Implementation ◽  
The Russian Federation ◽  
Selection For ◽  
Internal Affairs ◽  
The Government ◽  
The Individual ◽  
Selection Of

The article deals with the issues of professional psychological selection in the internal Affairs bodies as an integral part of the system of measures to prevent professional deformation in service collectives. The implementation of the measures organized on the basis of monitoring of data received by psychologists of internal Affairs bodies is aimed at maintaining and improving the efficiency of the police. The purpose of this area of work of psychologists is to equip police service teams with reliable employees who meet the requirements of the modern legal state. The presented materials consider the practice of implementing by police psychologists the decree Of the Government of the Russian Federation dated December 06, 2012 No. 1259 «on approval of the Rules of professional psychological selection for service in the internal Affairs bodies of the Russian Federation». The materials are consistent with the results of research conducted by Russian and foreign researchers. The conclusions are based on a comparative analysis of the results of the work of the Commission on psychological selection of the regional Department of the Ministry of internal Affairs. Describes some of the individual characteristics of the persons who were refused admission to the service. Individual factors that hinder the process of effective adaptation in service teams are listed, as well as the role of early maladaptive schemes in the process of adaptation. Individual and environmental factors of influence on the formation and development of deforming influence on employees in the course of performance of official activities are presented, based on the analysis of incidents that occurred in collectives in the period 2018–2020. The article deals with the actual difficulties of practical implementation of psychological selection for service as the basis for early prevention of professional deformation in the service collectives of internal Affairs bodies.

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