Ethics in tax practice: A study of the effect of practitioner firm size

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test

Barbara Summers, PhD, Oral History Interview, April 01, 2014

Major Topics Covered: Activities and structure of the Division of Nursing at MD Anderson Oncology nursing at MD Anderson Development of nursing research MD Anderson’s Magnet designationhttps://openworks.mdanderson.org/mchv_interviewsessions/1200/thumbnail.jp

Barbara Summers, PhD, Oral History Interview, January 23, 2014

Major Topics Covered: A varied work and educational history History of nursing practice Development of leadership abilitieshttps://openworks.mdanderson.org/mchv_interviewsessions/1199/thumbnail.jp

Framing Options as Choice or Opportunity

Objective. Health professionals must enable patients to make informed decisions about health care choices through unbiased presentation of all options. This study examined whether presenting the decision as "opportunity" rather than "choice" biased individuals' preferences in the context of trial participation for cancer treatment. Methods. Self-selecting healthy women (N = 124) were randomly assigned to the following decision frames: opportunity to take part in the trial (opt-in), opportunity to be removed from the trial (opt-out), and choice to have standard treatment or take part in the trial (choice). The computer-based task required women to make a hypothetical choice about a real-world cancer treatment trial. The software presented the framed scenario, recorded initial preference, presented comprehensive and balanced information, traced participants' use of information during decision making, and recorded final decision. A posttask paper questionnaire assessed perceived risk, attitudes, subjective norm, perceived behavioral control, and satisfaction with decision. Results. Framing influenced women's immediate preferences. Opportunity frames, whether opt-in or opt-out, introduced a bias as they discouraged women from choosing standard treatment. Using the choice frame avoided this bias. The opt-out opportunity frame also affected women's perceived social norm; women felt that others endorsed the trial option. The framing bias was not present once participants had had the opportunity to view detailed information on the options within a patient decision aid format. There were no group differences in information acquisition and final decisions. Sixteen percent changed their initial preference after receiving full information. Conclusions. A "choice" frame, where all treatment options are explicit, is less likely to bias preferences. Presentation of full information in parallel, option-by-attribute format is likely to "de-bias" the decision frame. Tailoring of information to initial preferences would be ill-advised as preferences may change following detailed information

Nurses\u27 Alumnae Association Bulletin, April 1961

Alumnae Meetings 1960 Social Committee Clara Melville Scholarship Fund Bulletin Committee Private Duty Nurse\u27s Section Report of the School of Nursing and Nursing Service Staff Nurses Association Student Activities Personal Items of Interest Expansion of Jefferson Artificial Kidney Unit Medical Work in the Congo Marriages New Arrivals Necrology Annual Giving Fun

Unpacking estimates of task duration: The role of typicality and temporality

Research in task duration judgment has shown that unpacking a multifaceted task into components prior to estimating its duration increases estimates. In three studies, we find that unpacking a complex task can increase, decrease, or leave unaffected task duration estimates depending on the typicality of the unpacked components and their temporal position in the task sequence. Unpacking atypical long components increases task duration estimates, while unpacking atypical short components decreases estimates (Study 1). Unpacking atypical early components increases task duration estimates, while unpacking atypical late components decreases estimates (Study 2). Unpacking typical early or late components leaves estimates unaffected (Study 3). We explain these results based on the idea that task duration estimation involves a mental simulation process, and by drawing on theories of unpacking in probability judgment that emphasize the role of the typicality of the unpacked components. These findings hint at a deep conceptual link between probability judgment and task duration estimation but also show differences, such as the influence that temporality exerts on estimated duration. © 2013 Elsevier Inc

Which school resources help learning? Efficiency and equity in Philadelphia public schools

Education - Economic aspects

The Iowa Homemaker vol.41, no.8

“I Was the Editor of the First Homemaker”, Bess Ferguson, page 4 And After May ’26?, page 5 1920s, Rose Summers, page 6 1930s, Laura Daily, page 6 1940s, Ruth Webber, page 7 1950s, Ruth Remy, page 7 Food Class for Foresters, Russel B. McKennan, page 8 Mortar Board Presents: Know Your Neighbor, page 9 Decorating Your Home With the Family in Mind, Jan Wheeler, page 10 Let’s Split A Pizza, Barbara Pierson, page 12 Easter Bonnet In An Hour, page 13 Here’s How We Look, page 14 The Younger Generation, Sherry Stoddard, page 15 Part-time Jobs After Marriage, Diane Sharbo, page 16 Looking Abroad, Barbara Brown, page 17 40 Years From Now, Anne Collison, page 1

Nurses\u27 Alumnae Association Bulletin, June 1964

President\u27s Message Officers and Committee Chairmen Financial Report Hospital and School of Nursing Report Student Activities Jefferson Expansion Program Resume of Alumnae Meetings Staff Nurses Private Duty Social Committee Reports Program Scholarship Bulletin Committee Report Annual Luncheon Notes Membership and Dues Units in Jefferson Expansion Program Center Annual Giving Drive 1963 Report of Ways and Means Committee Jefferson Building Fund Contributions Annual Giving Contributions 1964 Jefferson Building Fund Report Help the Building Fund Committee! Vital Statistics Class News Notice