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)

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)