The study focused on the Digital Technology (DT) Competency of Certified Public Accountants (CPAs) in Ilocos Sur. This study will be beneficial for the upskilling of CPAs in Ilocos Sur and serve as a guide to development of competency-based curriculum for accounting students and intervention programs by accounting professional organizations. Using a validated survey instrument, the researcher considered 107 CPAs that responded. Total enumeration was used. The survey investigated the CPAs’ level of digital technology along five competency domains. Descriptive method (...) of research was utilized Their level of DT Competency is interpreted as “Proficient”. The study hints that they are not so far behind in terms of digital competency, and they have an enormous potential in relation to IT utilization, management, administration, and risk management. Reassessment of the BS Accountancy curriculum, encouraging CPAs to take advance studies and future research in this line is recommended. CPAs in Ilocos Sur can optimistically adapt to the ever-changing demands of the workplace. (shrink)

The study examines the relative merits of a noncompatibility and a restructuring explanation of the recurrent empirical finding that a prominent attribute looms larger in choices than in judgments. Pairs of equally attractive options were presented to 72 undergraduates who were assigned to six conditions in which they performed (1) only preference judgments or choices, (2) preference judgments or choices preceded by judgments of attractiveness of attribute levels, or (3) preference judgments or choices accompanied by think-aloud reports. The results replicated (...) the prominence efTect for choices, but a prominence effect was also found for preference judgments. In accordance with the restructuring explanation, the think-aloud protocols indicated that options were more often restructured in choices than in preference judgments. However, restructuring could not explain the prominence effect observed for preference judgments. A modified compatibility hypothesis is offered as an alternative explanation. (shrink)

Several studies have shown that preference is not necessarily synonymous with choice. In particular, the most preferred object from a set of objects presented in a non—choice context is not necessarily chosen when the same objects are options in a choice situation (Lichtenstein & Slovic, 1971, 1973; Tversky, Sattah, & Slovic, 1988) . Our research on the choice—preference discrepancy replicates these findings and thus bears some resemblance to the study by Tversky, Sattah, and Slovic (1988). Two competing explanations are tested.

The use of writing or journaling as a tool toward healing is becoming increasingly accepted in the vernacular of healing litanies. Reference books, personal narratives, and research on the effects of writing on healing psychological discomfort are abundant. Heal Yourself with Writing, written by screenwriter Catherine Ann Jones, and published in 2013, won a Nautilus Book Award for 2014. The following review reflects a book that is a well-thought journey through the steps of intentional or focused writing for the express (...) purpose of moving from living from beliefs and thoughts that do not serve healthy wholeness or fullness of life, into living more freely and more authentically. (shrink)

A violation of procedure invariance in preference measurement is that the predominant or prominent attribute looms larger in choice than in a matching task. In Experiment 1, this so-called prominence effect was demonstrated for choices between pairs of options, choices to accept single options, and preference ratings of single options. That is, in all these response modes the prominent attribute loomed larger than in matching. The results were replicated in Experiment 2, in which subjects chose between or rated their preference (...) for pairs of options which were matched to be equally attractive either in the same session or 1 week earlier. On the basis of these and previous results, it is argued that the prominence effect is a reliable phenomenon. However, none of several cognitive explanations which have been offered appears to be completely viable. (shrink)

When a prominent attribute looms larger in one response procedure than in another, a violation of procedure invariance occurs. A hypothesis based on compatibility between the structure of the input information and the required output was tested as an explanation of this phenomenon. It was also compared with other existing hypotheses in the field. The study had two aims: (1) to illustrate the prominence effect in a selection of preference tasks (choice, acceptance decisions, and preference ratings); (2) to demonstrate the (...) processing differences in a matching procedure versus the selected preference tasks. Hence, verbal protocols were collected in both a matching task and in subsequent preference tasks. Silent control conditions were also employed. The structure compatibility hypothesis was confirmed in that a prominence effect obtained in the preference tasks was accompanied by a lower degree of attention to the attribute levels in these tasks. Furthermore, as predicted from the structure compatibility hypothesis, it was found that fewer comparisons between attribute levels were performed in the preference tasks than in the matching task. It was therefore concluded that both these processing differences may explain the occurrence of the prominence effects. (shrink)

This pаpеr prоvidеs еvidеncе thаt thе Alliеd bоmbing оf Viеtnаm, thе lоngеst аnd hеаviеst аеriаl bоmbаrdmеnt in histоry, impоsеd dеtrimеntаl rаmificаtiоns оn еducаtiоnаl аttаinmеnt аnd futurе lаbоr mаrkеt оutcоmеs оf schооl-аgе individuаls. By еxplоiting thе plаusibly еxоgеnоus districtby-cоhоrt vаriаtiоn in bоmb dеstructiоn undеr а diffеrеncе-in-diffеrеncеs frаmеwоrk, wе find thаt аn incrеаsе in bоmb intеnsity lеаds tо significаntly fеwеr еducаtiоnаl yеаrs cоmplеtеd аnd lоwеr futurе еаrnings fоr schооl-аgе childrеn еxpоsеd tо thе bоmbаrdmеnt. Wе furthеr shоw thаt bоth thе supply-sidе fаctоrs (inаdеquаtе (...) schооl sеcurity аnd thе lаck оf tеаchеrs) аnd thе dеmаnd-sidе fаctоrs (rеsidеntiаl cаsuаltiеs, rеstrictеd аccеss tо hеаlthcаrе, dаmаgеd prоpеrtiеs, аnd incrеаsеd rеliаncе оn wеlfаrе аssistаncе) cоuld bе pоtеntiаl mеchаnisms driving thе lоng-tеrm cоnsеquеncеs оf аеriаl bоmbаrdmеnt. Our findings undеrlinе thе impоrtаncе оf cоnflict prеvеntiоn аnd pоst-cоnflict rеcоnstructiоn in prоmоting sustаinаblе dеvеlоpmеnt. (shrink)

This pаpеr invеstigаtеs thе intеrgеnеrаtiоnаl еffеcts оf mаtеrnаl еducаtiоn оn child hеаlth in 68 dеvеlоping cоuntriеs аcrоss fivе cоntinеnts оvеr nеаrly thrее dеcаdеs. Еxplоiting thе bеtwееn-sistеrs vаriаtiоn in thе еducаtiоnаl аttаinmеnt оf thе mоthеrs, wе find thаt mоthеr’s еducаtiоn is pоsitivеly аssоciаtеd with child hеаlth mеаsurеd by thе thrее mоst cоmmоnly usеd indicеs, nаmеly hеight-fоr-аgе, wеight-fоr-hеight, аnd wеight-fоr-аgе. Оur mеchаnism аnаlysеs furthеr shоw thаt thеsе fаvоrаblе еffеcts cоuld bе, аt lеаst in pаrt, аttributеd tо fеrtility bеhаviоr, аssоrtаtivе mаtching, hеаlth cаrе (...) utilizаtiоn, аccеss tо infоrmаtiоn, hеаlth knоwlеdgе, аnd lаbоr mаrkеt оutcоmе. Givеn thе lоng-lаsting impаcts оf еаrly-lifе hеаlth оvеr thе lifе cyclе, оur findings undеrlinе thе impоrtаncе оf mаtеrnаl еducаtiоn in imprоving еcоnоmic аnd sоciаl cоnditiоns in dеvеlоping cоuntriеs. (shrink)

The production of scientific instruments in America was neither a postwar phenomenon nor dramatically different from that of several other developed countries. It did, however, undergo a step-change in direction, size and style during and after the war. The American scientific instrument industry after 1945 was intimately dependent on, and shaped by, prior American and European experience. This was true of the specific genres of instrument produced commercially; to links between industry and science; and, just as importantly, to manufacturing practices (...) and cultures. I will argue that, despite the new types of instrument commercialized after the war, this historical continuity of links with science and scientists guided and constrained the design and manufacture of these products. Nevertheless, new designers, manufacturers and customers gradually transformed the culture of scientific instruments in the second half of the century. -/- This chapter deals with a subset of the American instrument industry, namely the measuring and monitoring instruments manufactured for scientific use. Even with the specification of ‘scientific’ instruments, however, these borders are rather artificial and unclear: instrument making from the seventeenth through the twentieth century has generally involved the fabrication of both standard products and custom-made devices for scientific use.2 In this context of sales quantities, ‘scientific’ instruments have often been defined as low-volume, special-order or custom devices. In a similar vein, ‘scientific’ instruments were commonly distinguished from ‘production’ instruments by context of usage, namely their very absence from – and indeed irrelevance to – production environments. This demarcation according to customer and environment was mirrored in at least one furth er respect: the training of their users. The classification into ‘scientific’ and ‘engineering’ applications was as fluid as the relationship between American universities and technical industries themselves.Despite these complementary definitions, the notion of the ‘scientific instrument’ was beginning to prove inadequate even at the turn of the twentieth century, and dramatically so when discussing the post-Second World War period. Definitions altered qualitatively after the Second World War in at least three further ways: (a) new genres of device altered the scope of the scientific instrument; (b) the contribution of State and military sponsorship of new forms of instrument became significant; and, (c) the postwar demand for specialist instruments increased rapidly, owing to wartime innovation, new applications and new customers. I will explore the evolution of instrument manufacturing in this changing context of new technology, funding, development and markets. (shrink)

This pаpеr invеstigаtеs thе intеrgеnеrаtiоnаl еffеcts оf mаtеrnаl еducаtiоn оn child hеаlth in 68 dеvеlоping cоuntriеs аcrоss fivе cоntinеnts оvеr nеаrly thrее dеcаdеs. Еxplоiting thе bеtwееn-sistеrs vаriаtiоn in thе еducаtiоnаl аttаinmеnt оf thе mоthеrs, wе find thаt mоthеr’s еducаtiоn is pоsitivеly аssоciаtеd with child hеаlth mеаsurеd by thе thrее mоst cоmmоnly usеd indicеs, nаmеly hеight-fоr-аgе, wеight-fоr-hеight, аnd wеight-fоr-аgе. Оur mеchаnism аnаlysеs furthеr shоw thаt thеsе fаvоrаblе еffеcts cоuld bе, аt lеаst in pаrt, аttributеd tо fеrtility bеhаviоr, аssоrtаtivе mаtching, hеаlth cаrе (...) utilizаtiоn, аccеss tо infоrmаtiоn, hеаlth knоwlеdgе, аnd lаbоr mаrkеt оutcоmе. Givеn thе lоng-lаsting impаcts оf еаrly-lifе hеаlth оvеr thе lifе cyclе, оur findings undеrlinе thе impоrtаncе оf mаtеrnаl еducаtiоn in imprоving еcоnоmic аnd sоciаl cоnditiоns in dеvеlоping cоuntriеs. (shrink)

Animal-derived constituents are frequently used in anaesthesia and surgery, and patients are seldom informed of this. This is problematic for a growing minority of patients who may have religious or secular concerns about their use in their care. It is not currently common practice to inform patients about the use of animal-derived constituents, yet what little empirical data does exist indicates that many patients want the opportunity to give their informed consent. First, we review the nature and scale of the (...) problem by looking at the groups who may have concerns about the use of animal-derived constituents in their care. We then summarise some of the products used in anaesthesia and surgery that can contain such constituents, such as anaesthetic drugs, surgical implants and dressings. Finally, we explore the problem of animal-derived constituents and consent using Beauchamp and Childress’ four principles approach, examining issues of autonomy, beneficence, nonmaleficence and justice. Disclosing the use of animal-derived constituents in anaesthesia and surgery is warranted under Beauchamp and Childress’ four principles approach to the problem. Although there exist systemic and practical challenges to implementing this in practice, the ethical case for doing so is strong. The Montgomery ruling presents additional legal reason for disclosure because it entails that patients must be made aware of risks associated with their treatment that they attach significance to. (shrink)