Factors Influencing the Unethical Behavioral Intention of College Business Students: Theory of Planned Behavior

The growth of inappropriate accounting transactions, corporate scandals, and fraudulent financial reporting has created an environment of mistrust of corporations and the people who manage them. There is a need to understand the underlying factors associated with these trends, and to apply that knowledge to the education of the future generation of managers--students in pursuit of a business degree. Academic cheating has been found to correlate with fraudulent financial activity (Chen & Teng, 2006; Rod & Richardson, 1994). Understanding the attitudes and intentions of college students, when faced with a difficult decision, is vital (Peppas & Diskin, 2001). From an accessible population of approximately 805 community college business students enrolled in core business classes, 485 students participated in this exploratory (comparative) and explanatory (correlational) study. Multiple regression analyses tested hypothesized relationships between student characteristics, personality dimensions, attitude, subjective norm, perceived behavioral control, and intention to fraudulently report financial information using the Ten-Item Personality Inventory (TIPI) developed by Gosling, Rentfrow, and Swan (2003), and a scenario based on the constructs related to the theory of planned behavior (TPB) developed by Ajzen and Fishbein (1980). Results of psychometric analyses indicated estimates of TIP1 reliability were lower among this sample compared to previous samples, while TPB estimates were consistent with previous studies. Results of factor analyses found that although the attitude and intent items formed one, rather than two, factors, the factor structure of the subjective norm and perceived behavioral control constructs were supported. The TIP1 analyses produced four, rather than five dimensions. Female students were more conscientious, while male students were more open to experiences. Results of hypotheses testing indicated two of the five personality dimensions, conscientiousness and agreeableness, followed the hypothesized order of importance in explaining the intention to fraudulently report financial information. TPB constructs, attitude and subjective norm, were positive explanatory variables of intent. A more extensive personality inventory instrument may offer a better understanding of the relationship between personality dimension and intention. The use of a national sample may provide insight into trends occurring in the college classroom, and improve the generalizability of future results

Rainfall thresholds and flood warning: an operative case study

Abstract. An operative methodology for rainfall thresholds definition is illustrated, in order to provide at critical river section optimal flood warnings. Threshold overcoming could produce a critical situation in river sites exposed to alluvial risk and trigger the prevention and emergency system alert. The procedure for the definition of critical rainfall threshold values is based both on the quantitative precipitation observed and the hydrological response of the basin. Thresholds values specify the precipitation amount for a given duration that generates a critical discharge in a given cross section and are estimated by hydrological modelling for several scenarios (e.g.: modifying the soil moisture conditions). Some preliminary results, in terms of reliability analysis (presence of false alarms and missed alarms, evaluated using indicators like hit rate and false alarm rate) for the case study of Mignone River are presented

Rainfall threshold definition using an entropy decision approach and radar data

Flash flood events are floods characterised by a very rapid response of basins to storms, often resulting in loss of life and property damage. Due to the specific space-time scale of this type of flood, the lead time available for triggering civil protection measures is typically short. Rainfall threshold values specify the amount of precipitation for a given duration that generates a critical discharge in a given river cross section. If the threshold values are exceeded, it can produce a critical situation in river sites exposed to alluvial risk. It is therefore possible to directly compare the observed or forecasted precipitation with critical reference values, without running online real-time forecasting systems. The focus of this study is the Mignone River basin, located in Central Italy. The critical rainfall threshold values are evaluated by minimising a utility function based on the informative entropy concept and by using a simulation approach based on radar data. The study concludes with a system performance analysis, in terms of correctly issued warnings, false alarms and missed alarms

IDF relationships for short duration rainfall

The intensity-duration-frequency (IDF) relationships bound rainfall intensity to duration and return period. These relationships are commonly used as an input in design of many hydraulic structures and drainage systems. Empirical IDF are estimated on the basis of recorded maximum annual precipitation of given durations, often ranging from 1 h to 24 h. For shorter durations, extrapolations are applied. In this paper, maximum annual precipitation for durations shorter than 1 h (namely, 30 min and 10 min) are evaluated using a rainfall disaggregation model and then used for the evaluation of the IDF relationship. A comparison of values obtained with the extrapolated values is then performed, and the results are discussed. Keywords: intensity-duration-frequency curves, rainfall disaggregation, entropy. © 2013 AIP Publishing LLC

An entropy approach for evaluating the maximum information content achievable by an urban rainfall network

Hydrological models are the basis of operational flood-forecasting systems. The accuracy of these models is strongly dependent on the quality and quantity of the input information represented by rainfall height. Finer space-time rainfall resolution results in more accurate hazard forecasting. In this framework, an optimum raingauge network is essential in predicting flood events. This paper develops an entropy-based approach to evaluate the maximum information content achievable by a rainfall network for different sampling time intervals. The procedure is based on the determination of the coefficients of transferred and nontransferred information and on the relative isoinformation contours. The nontransferred information value achieved by the whole network is strictly dependent on the sampling time intervals considered. An empirical curve is defined, to assess the objective of the research: the nontransferred information value is plotted versus the associated sampling time on a semi-log scale. The curve has a linear trend. In this paper, the methodology is applied to the high-density raingauge network of the urban area of Rome

CyPLOS: a new family of synthetic ionophores

The ion transport properties of a new family of synthetic ionophores based on cyclic phosphate-linked oligosaccharide (CyPLOS) macrocycles are described

Fluorescence Sensing Using DNA Aptamers in Cancer Research and Clinical Diagnostics

Among the various advantages of aptamers over antibodies, remarkable is their ability to tolerate a large number of chemical modifications within their backbone or at the termini without losing significant activity. Indeed, aptamers can be easily equipped with a wide variety of reporter groups or coupled to different carriers, nanoparticles, or other biomolecules, thus producing valuable molecular recognition tools effective for diagnostic and therapeutic purposes. This review reports an updated overview on fluorescent DNA aptamers, designed to recognize significant cancer biomarkers both in soluble or membrane-bound form. In many examples, the aptamer secondary structure switches induced by target recognition are suitably translated in a detectable fluorescent signal using either fluorescently-labelled or label-free aptamers. The fluorescence emission changes, producing an enhancement ("signal-on") or a quenching ("signal-off") effect, directly reflect the extent of the binding, thereby allowing for quantitative determination of the target in bioanalytical assays. Furthermore, several aptamers conjugated to fluorescent probes proved to be effective for applications in tumour diagnosis and intraoperative surgery, producing tumour-type specific, non-invasive in vivo imaging tools for cancer pre- and post-treatment assessment

Disentangling the Structure-Activity Relationships of Naphthalene Diimides as Anticancer G-Quadruplex-Targeting Drugs

In the context of developing efficient anticancer therapies aimed at eradicating any sort of tumors, G-quadruplexes represent excellent targets. Small molecules able to interact with G-quadruplexes can interfere with cell pathways specific of tumors and common to all cancers. Naphthalene diimides (NDIs) are among the most promising, putative anticancer G-quadruplextargeting drugs, due to their ability to simultaneously target multiple G-quadruplexes and their strong, selective in vitro and in vivo anticancer activity. Here, all the available biophysical, biological, and structural data concerning NDIs targeting Gquadruplexes were systematically analyzed. Structure−activity correlations were obtained by analyzing biophysical data of their interactions with G-quadruplex targets and control duplex structures, in parallel to biological data concerning the antiproliferative activity of NDIs on cancer and normal cells. In addition, NDI binding modes to G-quadruplexes were discussed in consideration of the structures and properties of NDIs by in-depth analysis of the available structural models of G-quadruplex/NDI complexes

Nanoparticle-guided brain drug delivery: Expanding the therapeutic approach to neurodegenerative diseases

Neurodegenerative diseases (NDs) represent a heterogeneous group of aging-related disorders featured by progressive impairment of motor and/or cognitive functions, often accompanied by psychiatric disorders. NDs are denoted as ‘protein misfolding’ diseases or proteinopathies, and are classified according to their known genetic mechanisms and/or the main protein involved in disease onset and progression. Alzheimer’s disease (AD), Parkinson’s disease (PD) and Huntington’s disease (HD) are included under this nosographic umbrella, sharing histopathologically salient features, including deposition of insoluble proteins, activation of glial cells, loss of neuronal cells and synaptic connectivity. To date, there are no effective cures or disease-modifying therapies for these NDs. Several compounds have not shown efficacy in clinical trials, since they generally fail to cross the blood-brain barrier (BBB), a tightly packed layer of endothelial cells that greatly limits the brain internalization of endogenous substances. By engineering materials of a size usually within 1–100 nm, nanotechnology offers an alternative approach for promising and innovative therapeutic solutions in NDs. Nanoparticles can cross the BBB and release active molecules at target sites in the brain, minimizing side effects. This review focuses on the state-of-the-art of nanoengineered delivery systems for brain targeting in the treatment of AD, PD and HD. © 2021 by the authors. Licensee MDPI, Basel, Switzerland

Soil Conservation Service curve number: how to take into account spatial and temporal variability

The most commonly used method to evaluate rainfall excess, is the Soil Conservation Service (SCS) runoff curve number model. This method is based on the determination of the CN valuethat is linked with a hydrological soil group, cover type, treatment, hydrologic condition and antecedent runoff condition. To calculate the antecedent runoff condition the standard procedure needs to calculate the rainfall over the entire basin during the five days previous to the beginning of the event in order to simulate and then to use that volume of rainfall to calculate the antecedent moisture condition (AMC). This is necessary in order to obtain the correct curve number value. The value of the modified parameter is then kept constant throughout the whole event. The aim of this work is to evaluate the possibility of improving the curve number method. The various assumptions are focused on modifying those related to rainfall and the determination of an AMC condition and their role in the determination of the value of the curve number parameter. In order to consider the spatial variability we assumed that the rainfall which influences the AMC and the CN value does not account for the rainfall over the entire basin, but for the rainfall within a single cell where the basin domain is discretized. Furthermore, in order to consider the temporal variability of rainfall we assumed that the value of the CN of the single cell is not maintained constant during the whole event, but instead varies throughout it according to the time interval used to define the AMC conditions