855 research outputs found

    Resolving Conflict through Explicit Bargaining

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    This article analyzes the impact of conciliatory initiatives on conflict resolution in two-party bargaining. It specifically develops and tests a theory of unilateral initiatives derived from Osgood\u27s (1962) notion of Graduated and Reciprocated Initiatives in Tension Reduction (GRIT). The major propositions of the theory indicate that, given a pattern of mutual resistance or hostility, unilateral initiatives and tit-for-tat retaliation in response to punitive action will produce more conciliation and less hostility by an opponent. To test the theory, a bargaining setting was created in a laboratory experiment in which parties exchanged offers and counteroffers on an issue across a number of rounds while also having the option to engage in punitive action against one another. The results indicated that (1) unilateral initiatives produced more concession making and less hostility than a reciprocity strategy, and (2) tit-for-tat retaliation heightened hostility initially but reduced it over time. The article suggests some general, abstract conditions under which two parties in conflict can produce conciliation and reach agreements without the intervention of third parties

    On the Wonders of Ireland: Translation and Adaptation

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    The Impact of Target Audit Quality on the Likelihood of Future Goodwill Impairment

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    US Generally Accepted Accounting Principles (GAAP) require that in an acquisition, the purchaser must record a premium when the purchase price exceeds the fair value of the target’s identifiable net assets (both tangible and intangible). This premium lives on the balance sheet as an intangible asset called goodwill. Goodwill has an indefinite life, but over time it may become impaired due to overpayment of the original acquisition, unrealized synergies, changes in the business, legal issues, etc., and as a result, require a write-down. This impairment not only impacts the acquirer’s balance sheet but can also impact the market value of the entity’s shares. Both recorded goodwill and impairments are material amounts on the financial statements of publicly traded companies, and as a result, receive attention from companies, audit firms, investors, and regulators. Given the importance of goodwill impairment, insights into factors that may increase their likelihood warrant exploration. In the context of US publicly traded companies, this study reviews how audit quality proxies of a target company at the time of acquisition impact the likelihood of the acquirer’s future impairment related to the transaction. Results suggest that the goodwill related to an acquisition of a target who used a Big 4 audit firm at the time of acquisition is less likely to be impaired. Alternatively, goodwill from purchases of targets with higher non-audit non-tax service fees and longer tenure had an increased likelihood of impairment

    De Tribus Habitaculis Anime

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    Neoplatonic Thought in Medieval Ireland: the Evidence of Scéla na esérgi

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    I will examine briefly the overarching Neoplatonic structure of the text; then I will explore in more detail some specific instances of Neoplatonic concepts being transposed from Latin into the vernacular. In other words, the text moves from purification (in the removal of bodily imperfections that will occur at the resurrection) to illumination (in heaven) to union (with other righteous souls and ultimately with God).\n The marginal and supralineal notes in die Bodleian manuscript demonstrate a concern with language, grammar, and etymology, which could represent the transitional stage between the expression in Latin of the types of ideas mentioned above by Plato, his commentators, and John Scottus Eriugena on the one hand, and the expression in Irish of similar philosophical concepts on the other, as Irish scholars developed a vernacular vocabulary to express the complex philosophical and dieological ideas of die twelfth century

    The Effect of a Self Directed Program on Locus Control and Control of Diabetes

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    Does a self directed program have a significant impact on an individual\u27s locus of control and the control of diabetes as measured by glycosolated hemoglobin

    Class and conditional reasoning in children and adolescents

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    The development of the ability to comprehend and reason with class and conditional logic statements was examined in the light of Piaget's claim that prior to the age of 11-12 years children are limited to reasoning in terms of classes and relations but from the age of 11-12 years reasoning in terms of propositions becomes possible. Subjects from 5 years to 17.5 years were presented with several different comprehension and inference tasks with class and conditional logic statements. Evidence of differences in the ability of subjects under 12 years to verify class and conditional logic statements was consistent with Piaget's claim that the logical classification operations of the concrete subject enable him to interpret class inclusion statements but that the conditional interpretation of empirical information requires formal operational thinking. No distinction in performance between class and conditional statements was found on tasks which required an understanding of the logical consequences of the inclusion relation with subjects younger than first year secondary performing poorly on both class and conditional versions of an evaluation task and a syllogistic reasoning task. Significant changes in patterns of response at adolescence on the conditional verification task, the evaluation task and the syllogistic reasoning task supported Piaget's contention that there are qualitative changes in reasoning at adolescence although, as in other studies, errors in reasoning by adolescents indicated that Piaget overestimated the logical abilities of the formal subject and suggested that Piaget's logical model of cognition should be regarded as a model of logical competence

    Alien Registration- Boyle, Elizabeth E. (Rumford, Oxford County)

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    https://digitalmaine.com/alien_docs/13589/thumbnail.jp
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