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Feeling your pain, pursuing my gain: Assessing status-striving, empathy, and social entrepreneurship intent
No full textProsocial intentions—intentions to engage in any act that benefits others by producing and maintaining their well-being (Aronson et al., 2005; Brief and Motowidlo, 1986)—is a strong predictor of positive, other-oriented action. Prosocial intent has been shown to predict benevolent behavior, such as volunteering and organizational citizenship behaviors (Kamdar et al., 2006; Veludo-de-Oliveira et al., 2015), as well as social entrepreneurship, engaging in commerce and innovation to solve social problems (see Bacq and Janssen, 2011; Saebi et al., 2019, for reviews). In particular, research on social entrepreneurship has examined social entrepreneurship intent—“the intent to pursue a social mission by starting a business or launching a social venture” (Bacq and Alt, 2018: 334)—as a dependent variable of major importance in the field. This research has mostly attempted to explain it from the perspective of prosocial, other-oriented motives, rarely examining self-oriented motives (Bacq et al., 2016; Ruskin et al., 2016). However, recent scholarship has noted that the prosocial, altruistic motivations of social entrepreneurs should not be taken-for-granted (Kimmitt and Muñoz, 2018), as it carries the risk of depicting social entrepreneurs as ethical heroes with good intentions, driven by decency and morality (Bacq et al., 2016; Seelos and Mair, 2005)
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
Get PDFThe quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality
Clustering of Iron Oxide Nanoparticles with Amphiphilic Invertible Polymer Enhances Uptake and Release of Drugs and MRI Properties
No full textA functionalization of iron oxide nanoparticles (NPs) of different diameters by the amphiphilic invertible polymer, (PEG600‐alt‐PTHF650) (PEG and PTHF stand for poly(ethylene glycol) and poly(tetrahydrofuran), respectively), leads to different NP/polymer architectures for dye/drug uptake and release, as is reported here for the first time. It is demonstrated that 18.6 ± 1.4 and 11.9 ± 0.6 nm NPs are individually coated by this polymer, while 5.9 ± 0.6 nm NPs form nanoparticle clusters (NPCs) which could be isolated by either ultracentrifugation or magnetic separation. This phenomenon is most likely due to the character of the (PEG600‐alt‐PTHF650)k macromolecule with alternating hydrophilic and hydrophobic fragments and its dimensions sufficient to cause NP clustering. Utilizing Rhodamine B base (RBB) and doxorubicin (DOX), the data on uptake upon mixing and further release via inversion into octanol (mimicking the penetration of the cell biomembrane) are presented. The magnetic NPCs display enhanced uptake and release of both RBB and DOX most likely due to the higher retained polymer amount. The NPCs also display exceptional magnetic resonance imaging properties. This and the high uptake/release efficiency of the NPCs combined with easy magnetic separation make them promising for theranostic probes for magnetically targeted drug delivery
Motion verbs and memory for motion events
No full textLanguage is widely assumed to play a role in memory by offering an additional medium of encoding visual stimuli. Given that natural languages differ, it is possible that cross-linguistic differences impact memory processes. Here we investigate the role of language (specifically, motion verbs) on memory for motion events in speakers of English, a language that preferentially encodes manner in motion verbs (e.g., driving), and Greek, a language that tends to encode path of motion in verbs (e.g., entering). English- and Greek-speaking participants viewed a series of motion events and had to a) watch the motion events silently, b) spontaneously produce a verb while watching the motion event, or c) listen to and maintain in memory a motion verb while watching the event. We later assessed participants’ memory of the path and manner of the original events. There were no effects of language-specific lexicalization biases on memory when participants watched events in silence; both English and Greek speakers remembered paths better than manners of motion. When motion verbs were available (either through subjects’ own spontaneous productions or through the hearing of a motion verb), they affected memory similarly regardless of the participants’ language: path verbs attenuated memory for (less salient, harder to remember) manners of motion but the reverse did not occur. Thus overt language affects motion memory but these effects interact with underlying, shared biases in how viewers represent motion events
Avoiding Us versus Them: How Schools’ Dependence on Privileged “Helicopter” Parents Influences Enforcement of Rules
No full textAs privilege-dependent organizations, U.S. public schools have an interest in catering to higher-SES White families. But, what happens when privileged families’ interests conflict with schools’ stated goals? Focusing on the case of homework, and drawing insights from organizational theory, cultural capital theory, and research on parent involvement in schools, I examine how schools’ dependence on higher-SES White families influences their enforcement of rules. Using a longitudinal, ethnographic study of one socioeconomically diverse public elementary school, I find that teachers wanted to enforce homework rules, but they worried doing so would lead to conflict with the higher-SES White “helicopter” parents, on whom they relied most for support. Thus, teachers selectively enforced rules, using evidence of “helicopter” parenting to determine which students “deserved” leeway and lenience. Those decisions, in turn, contributed to inequalities in teachers’ punishment and evaluation of students. Broadly, these findings suggest privilege-dependence leads schools to appease privileged families, even when those actions contradict the school’s stated goals. These findings also challenge standard policy assumptions about parent involvement and homework, and they suggest policies aimed at reducing the power of privilege are necessary for lessening inequalities in school
Most marathon runners at the 2017 IAAF World Championships were rearfoot strikers, and most did not change footstrike pattern
No full textThe aim of this study was to analyze footstrike patterns in elite marathon runners at the 2017 IAAF World Championships. Seventy-one men and 78 women were analyzed in their respective races. Athletes’ footstrike patterns were recorded (120 Hz) at approximately 8.5, 19, 29.5 and 40 km (“Laps 1 – 4”) and categorized as either rearfoot (RFS), midfoot or forefoot striking; the latter two were classified together as non-rearfoot striking (NRFS). The most common footstrike pattern was RFS, with proportions never less than 54% of men or 67% of women at any distance. There were no sex-based differences for proportion of footstrike patterns, and there were no differences between footstrike proportions when comparing the top and bottom 50% of men finishers, or between women during Laps 1 and 2. A greater proportion of the top 50% of women maintained NRFS than amongst the bottom 50%. The proportion of RFS increased with distance run in the men’s race, although more than 75% of athletes across both marathons had consistent footstrike patterns between laps (79 RFS and 36 NRFS). As most athletes were RFS (including the top four finishing men), there appears to be no clear advantage to NRFS in marathon running. Coaches should note that it is normal for elite marathon runners to be either RFS or NRFS; however, forefoot striking was rare. The high proportion of athletes who maintained their footstrike pattern reflected individualized preferences for a given footstrike pattern
Kinematics and shock attenuation during a prolonged run on the athletic track as measured with inertial magnetic measurement units
No full textBackground: Tibial stress fractures are common running related injury and their etiology may include biomechanical factors like impact forces, shock attenuation, lower limb kinematics and how these factors are influenced by intense or prolonged running. Inertial-magnetic measurement units (IMUs) have recently emerged as an alternative to motion capture but their use to date was mostly limited to segmental and joint motion. Research question: The present study sought to examine the effects of a prolonged run on shock attenuation, peak tibial and sacral acceleration (PTA, PSA), and lower limb kinematics using IMUs. Methods: Ten trained male runners (31 +/- 5yr, 183 +/- 3 cm, 76 +/- 9 kg) performed a twenty-minute prolonged run on an athletic track at estimated lactate threshold speed. Eight IMUs, positioned over the feet, lower and uppers legs, sacrum and sternum, were used to calculate joint kinematics, impact parameters and shock attenuation in the time domain (1-(PSA/PTA)*100). Results: PTA increased while PSA and shock attenuation did not change following the prolonged run. Hip and knee flexion at midstance decreased. Vertical lower leg angle at initial contact did not change. Conclusion: By using IMUs, it was shown that a prolonged run at estimated lactate threshold speed had significant effects on kinematics and tibial acceleration parameters. By modifying hip and knee joint kinematics during stance, the body was able to maintain sacral acceleration possibly by shifting from active shock attenuation to more passive mechanisms. Significance: The present study shows that inertial sensors can be used in outdoor running to measure joint kinematics and kinetic parameters like PTA, PSA and shock attenuation simultaneously. The results of this study show new insights into how the body copes with impact during prolonged running
Air Quality in Association With Rural Coal Mining and Combustion in New South Wales Australia
No full textPurpose. Rural areas may face under-recognized threats to air quality. We tested two hypotheses that 1) rural areas in New South Wales, Australia would have better air quality than metropolitan Sydney, and that 2) the rural Upper Hunter region characterized by coal mining and coal combustion would have worse air quality than other rural areas of the state. Methods. We analyzed 2017 daily mean values for New South Wales, Australia for particulate matter (PM2.5 and PM10), sulfur dioxide (SO), nitric oxide (NO), nitrogen dioxide (NO) and NO (sum of NO and NO). Forty-six air monitoring stations were grouped into six rural and urban regional areas. Linear regression models examined pollution levels in association with rural and urban regions and meteorological covariates. Results. Findings show that daily mean pollutant levels in the rural Upper Hunter were the highest of all regions, and were significantly higher than metropolitan Sydney, with and without control for weather conditions, for every pollutant. For example, daily mean PM2.5 was 8.64 g/m in the rural Upper Hunter, compared to 7.23 μg/m in metropolitan Sydney. Conclusions. Results highlight the need to consider both urban and rural sources of pollution in air quality studies, and appropriate policy steps to address likely rural air pollution from coal mining
Environmental Attitudes Across Race and Ethnicity
No full textEnvironmentalism in the United States roseto national prominence during the 1970s,a period now often referred to as the “the environmental decade.”In a short period of time, the Nixon administrationcreatedthe Environmental Protection Agency, and Congress enacted landmark legislation such as the National Environmental Policy Act, the Clean Air Act, and Clean Water Act.This burst of government activity followed rising demand among the public over growingconcerns aboutchoking levels of air pollution in majorcities,contamination of groundwater and surface water resources, disappearing species,and sharply increasing use of agricultural chemicals
Quando a biografia e a ficção se cortejam: Os vários eus das memórias em O sol se põe em São Paulo, de Bernardo Carvalho
Get PDFNeste ensaio, argumento que, em paralelo à trama ficcional de O sol se põe em São Paulo, Bernardo Carvalho delineia um projeto de narrativa memorialista que tem como característica principal o recurso à ficção. Carvalho define o gênero textual das memórias como comprometido com a verdade emocional dos eventos (em lugar de uma verdade factual) e como instrumental à (trans)formação da identidade de quem narra. Em minha análise, examino as repetidas referências do romance aos disfarces teatrais e à presença estrangeira em São Paulo, e examino como estas referências funcionam como alegorias para o caráter plural e contraditório da identidade pessoal. Para Carvalho, a narrativa memorialista flerta com a ficção com vistas a preservar a verdade emocional dos eventos e a honrar a complexidade do sujeito (auto)biografado