I can take the risk, but you should be safe: Self-other differences in situations involving physical safety

Prior research on self-other differences involving risk have found that individuals make riskier decisions for others than for the self in situations where risk taking is valued. We expand this research by examining whether the direction of self-other differences reverses when risk aversion is valued, as predicted by social values theory (Stone & Allgaier, 2008). Two studies tested for self-other differences in physical safety scenarios, a domain where risk aversion is valued. In Study 1, participants read physical safety and romantic relationship scenarios and selected what they would decide for themselves, what they would decide for a friend, or what they would predict their friend would decide. In Study 2, participants read public health scenarios and either decided or predicted for themselves and for a friend. In keeping with social values theory, participants made more risk-averse decisions for others than for themselves in situations where risk aversion is valued (physical safety scenarios) but more risk-taking decisions for others than for themselves in situations where risk taking is valued (relationship scenarios). Further, we show that these self-other differences in decision making do not arise from incorrectly predicting others’ behaviors, as participants predicted that others’ decisions regarding physical safety scenarios would be either similar (Experiment 1) or more risk taking (Experiment 2) than their own decisions

A Study on Accounting Transparency of South Korean Religious Organizations

The author occasionally heard in the media about a series of scandals related to accounting or finances of South Korean religious organizations. As the author majored in accounting, he became curious about these questions and wanted to pursue them academically, so he decided to conduct a comparative study on accounting transparency of the religious organizations in South Korea and Finland. This thesis relates to a study that ultimately seeks answers as to accounting transparency of religious organizations in South Korea. Accordingly, this thesis also explains the important elements of accounting transparency for the research, such as accounting disclosure, external auditing, accounting standard as well as accounting-related basic knowledge to understand the research content. This thesis research was conducted in three phases. The first phase discusses accounting transparency of the South Korean religious organizations, and the second phase focuses on accounting transparency of the religious organizations in Finland. Lastly, the third phase is to compare the differences in accounting transparency between the two countries. There were significant differences in accounting transparency of the research case religious organizations in the two countries. The religious organizations in South Korea do not disclose financial statements, but all the religious organizations in Finland disclose their financial statements to the public. In addition to that, the South Korean religions organizations have no obligation to external auditing, whereas the religious organizations in Finland have external audit obligations. Regarding accounting standards, the South Korean religious organizations do not have strict accounting standards established by the government, but the religious organizations in Finland follow accounting standards by the law. For further research on accounting transparency for religious organizations, using tax-related field or other accounting knowledge, such as auditing may be recommended to study

Risk and protective factors of problem behaviors among ethnic minority adolescents

Thesis (Ph. D.)--University of Washington, 2001A significant proportion of youth in the United States experience problem behaviors such as interpersonal violence, delinquency, substance use, and risky sexual behavior. These problem behaviors are highly and positively associated with negative mental health and other developmental outcomes. While many studies of youth outcomes have focused on ethnic majority youth, studies that have included ethnic minority youth frequently have neglected ethnic groups other than African- and Latin Americans. Consequently, although Asian Americans and mixed race youth are one of the fastest growing ethnic groups in the U.S., they remain as the least studied groups of people. Similarly, a large number of ethnic minority youth are immigrants, yet there is little understanding about how immigrant status affects development.There is a dearth of theoretically guided research upon which to base the development of appropriate interventions to prevent or reduce problem behaviors among minority youth. This dissertation research will elaborate and test factors particularly pertinent to minority youth development upon which later preventive interventions can be based. This study utilizes the Social Development Model, a theory that integrates a risk and protective factor approach to explain behavior problems in youth.The dissertation research seeks to describe and compare rates and patterns of substance use and violent behaviors by race/ethnic groups, immigrant status, and by age, gender, and low income status; investigates whether ethnic identity and/or the subjective experience of racial discrimination are associated with rates and patterns of problem behaviors; test the Social Development Model (SDM) with an emphasis on the model's exogenous variables to explain problem behaviors among youth; and determine whether the SDM explains problem behaviors among youth equally well across different ethnic/racial groups and for immigrant and non-immigrant youth.There is a need to better understand the factors and mechanisms that are contributing to maladaptive developmental processes, as well as to understand those factors and mechanisms that buffer risk. Knowledge from this study can lead to the development of appropriate interventive targets for each race/ethnic group that reduce problem behaviors and enhance resiliency among ethnic minority youth

Work-Related Factors Considered by Sickness-Absent Employees When Estimating Timeframes for Returning to Work.

INTRODUCTION:Work-related factors have been found to be influential in shaping a number of return-to-work outcomes including return-to-work expectations. Based on the idea that work-related factors have the potential for modification through workplace-based initiatives, this study involved a detailed examination of work-related factors referenced by workers as being taken into consideration when estimating timeframes for returning to work. METHODS:Focus groups were conducted with 30 employees, currently off work (≤ 3 months) due to a musculoskeletal condition. During the focus groups, participants wrote and spoke about the factors that they considered when forming their expectations for returning to work. Data were subjected to thematic content analysis. RESULTS:Discussions revealed that participants' considerations tended to differ depending on whether or not they had a job to return to. Those with jobs (n = 23) referenced specific influences such as working relationships, accommodations, physical and practical limitations, as well as concerns about their ability to do their job. Those without a job to return to (n = 7) talked about the ways they would go about finding work, and how long they thought this would take. Both groups mentioned the influence of wanting to find the "right" job, retraining and being limited due to the need for income. CONCLUSION:Findings indicate that employees reference numerous work-related factors when estimating their timeframes for returning to work, and that many of these have been previously identified as relating to other return-to-work outcomes. Findings suggest the potential to improve return-to-work expectation through addressing work-related influences, and helping people work through the tasks they need to complete in order to move forward in the return-to-work process

Summary of work-related influences mentioned by participants (N = 30) when asked about what they took into consideration when estimating their return to work.

<p>Summary of work-related influences mentioned by participants (N = 30) when asked about what they took into consideration when estimating their return to work.</p

Participant (N = 30) characteristics and expected timeframe for returning to work.

<p>Participant (N = 30) characteristics and expected timeframe for returning to work.</p