bluuebunny/crossref_metadata_2025_split huggingface dataset:
Plausibilité et méthode de la théologie morale chez Klaus Demmer (1931-2014)
Authors: Dubrulle Luc 
Published: January 2015

Klaus Demmer mort récemment est peu connu en France malgré une œuvre prolifique. L’affirmation du caractère scientifique de la théologie morale fondamentale est le cœur d’une réflexion en résonance avec la philosophie et les sciences empiriques. Quelque chose du geste théologique de Thomas d’Aquin a été reproduit par Demmer mais sans « archivisme ». La vérité morale est une autre grande motivation de ses travaux. Il a montré dans quelle mesure le questionnement sur le sujet de l’époque contemporaine était déjà celui du Docteur angélique. La spécificité scientifique de la théologie morale est de permettre aux sujets de réussir leur vie. Sur la double base de Vatican I et de Vatican II, Demmer explicite la « théologicité » de la théologie morale mais sans discrédit pour les outils philosophiques utilisés, à savoir, prioritairement chez lui, la philosophie transcendantale et la philosophie herméneutique. La théologie morale a, de plus, une sorte de « solidarité critique » avec les disciplines qu’elle côtoie, notamment les sciences empiriques (Popper, Kuhn). Elle adapte et affine sa communication par ce voisinage, comme le montre aussi le grand intérêt de Demmer pour la dimension juridique comme lieu-test.
Reliability and Application Variability of a Commercially Available Infrared Videonystagmography Unit
Authors: Gerling Amanda , Leu Szu-Yen , Morton Andrew J. , Echegoyen Julio , Nalbandian Angele , Lingua Robert W. 
Published: January 2015

Purpose:Nystagmus is a condition of involuntary eye movement. The causes for nystagmus may be congenital, idiopathic, or acquired. Considerable debate exists on the therapeutic potential of various surgical techniques. Currently, there are neither standardized protocols nor devices to record quantitative data on patients with clinical nystagmus undergoing various procedures at multiple centers to facilitate randomized prospective clinical trials.Methods:The authors evaluated the reliability and variability of a commercially available infrared videonystagmography unit by recording eye movement waveforms elicited from normal volunteers (n = 117, 13 patients, 9 trials) by different examiners (A, B, and C). Five movement characteristics were examined, including saccadic latency, velocity and precision, and pursuit gain and velocity.Results:The overall test/retest variability was low, where the median coefficient of variation of the three testers for all five eye movement categories was less than 15%, and less than 10% of the coefficients of variation calculated were more than 20%. However, there was a significant difference in interobserver variability for all outcomes, except saccade latency.Conclusions:The between-tester analysis was found to have greater variability than the test/retest reliability analysis. Future studies at multiple sites using videonystagmography measurements should aim to have each patient repeatedly tested by the same tester. In anticipation of multicenter, randomized, prospective clinical trials of surgical procedures for nystagmus, standardized protocols for nystagmographic data collection and analysis must be validated both within and among participating centers.[J Pediatr Ophthalmol Strabismus.2015;52(2):114–118.]
The Christmas Cove Dyke of coastal Maine, USA, and regional sources for Early Mesozoic flood basalts in northeastern North America
Authors: McHone James Gregory , Hussey Arthur M. , West David P. , Bailey David G. 
Published: January 2015

<p> </p><p style="margin: 1em 0px; line-height: 200%; text-indent: 0.5in;"><span style="line-height: 200%; font-family: 'Minion Pro','serif'; font-size: 12pt;">A large Early Mesozoic quartz tholeiite dyke has been mapped discontinuously for 190 km in southern coastal Maine, USA. Including its type locality at Christmas Cove (South Bristol, Maine, USA), the dyke has features of a generally ENE strike; dip usually steep to the SSE but abruptly turning very shallow in short sections; and widths of 9 to 35 m. </span><span style="line-height: 200%; font-family: 'Minion Pro','serif'; font-size: 12pt; mso-ansi-language: EN-US;" lang="EN-US">The dyke rock has a distinctive cross-columnar field appearance, and a subophitic to micro-porphyritic</span><span style="line-height: 200%; font-family: 'Minion Pro','serif'; font-size: 12pt;"> texture with abundant Ti-bearing augite, calcic plagioclase, scattered euhedral orthopyroxene phenocrysts, and coarse-grained glomerophyric clumps of augite with plagioclase. Several <sup>40</sup>Ar/<sup>39</sup>Ar whole-rock dates for this and associated regional dykes are close to 201 Ma, in agreement with ages of other Early Mesozoic dykes and basalts of the Central Atlantic Magmatic Province (CAMP). The geographic position, age, whole-rock chemistry, and petrography indicate that the Christmas Cove Dyke is co-magmatic or contiguous with the Higganum-Holden Dyke of southern New England, which was a source for the Talcott Basalt of the Early Mesozoic Hartford rift basin. The dyke system is a 700-km long fissure source for the earliest rift basin basalts preserved in northeastern North America, and it virtually connects the Hartford Basin and the Fundy Basin in Atlantic Canada. The Caraquet Dyke of New Brunswick and central Maine may be co-magmatic with the Buttress Dyke and Holyoke Basalt of southern New England, but lava from it is not preserved in Atlantic Canada or Maine.</span></p><p> </p>
The Accountancy Profession
Authors: Anderson‐Gough Fiona 
Published: January 2015

AbstractThis article explores the contextual factors that we need to explore if we are to understand the nature of the accountancy profession at any particular time, in any particular place. It draws on historical sources and sociological framings and is set within an understanding of the profession as a powerful institution. The author provides general information on the nature of professionalism and supplements this with more detailed information about the UK situation. Professionalization is presented as a constantly active process which requires that the constituent members of the profession manage their legitimacy in terms of commerciality, public interest, competence, ethics, and their relation to the State. Although the large international firms embody the contemporary corporate ideals and structures of other corporate entities it is noted that certain aspects of professionalism relating to education and relationships with academia remain influenced by the historical origins of the profession.
Taxation as Social and Institutional Practice
Authors: Gracia Louise , Oats Lynne 
Published: January 2015

AbstractThis article introduces readers to an emergent, critical, and interpretive tax literature. This strand of scholarship contributes important knowledge about the practice of taxation as a situated, social, and institutional practice that is lacking from much of the mainstream tax literature. Studies that explore aspects of taxation as a social practice, mediated by the individuals and institutions it pervades, are central to developing fuller understandings of the multidisciplinary nature and influence of the field of taxation.
Conservatism and Accounting Earnings
Authors: Giner Begoña , Penalva Fernando 
Published: January 2015

Abstract
The article refers to accounting conservatism and its relation with accounting earnings. After providing the conceptual background of the prudence concept, which is the basis of accounting conservatism, the paper introduces some more empirically testable concepts, known as conditional and unconditional conservatism. It also explains the economics behind this accounting practice, mainly associated to contracting due to the asymmetric information between managers and external stakeholders, but also linked to litigation risks, taxation, political and regulatory processes. After providing a brief explanation of the empirical measures of conservatism, it gives a summary of the vast empirical research that has evidenced the widespread use of conservatism in financial reporting and, in particular, the so‐called conditional conservatism, which suggests that bad news is included in accounting earnings in a more timely fashion than good news.
Employee Compensation
Authors: Forker John 
Published: January 2015

Abstract
Expense recognition for share‐based compensatioin is controversial as the FASB anf IASB mandates expense regognition for equity settled compensation in the absence of a cash transaction. Currently the weight of professional opinion and academic research favours liability classification irrespective of the method of settlement. Adoption of this basic ownership model of the reporting entiy will be challenging for the accounting profession.
Foreign Currency Accounting
Authors: Ayres Frances L. 
Published: January 2015

Abstract
Foreign currency transaction and translation reporting issues are discussed here. US and International standards are similar regarding foreign currency accounting. Transaction gains and losses occur when purchases or sales of goods are made in one currency and the payments or receipts of payments are in another. Transaction gains and losses other than those resulting from hedged purchase commitments and long term investments in foreign countries are usually included in current earnings. Translation gains and losses result from a need to prepare consolidated financial statements in the functional or primary currency of the consolidated entity. Companies with international operations may have subsidiaries that prepare reports in the currency where the operations are located. Yet the consolidated financial statements must report in one currency. Translation gains and losses are not reported in current earnings, but are reported in stockholders' equity as part of other comprehensive income.
Information Cues and Accounting Judgment
Authors: Simnett Roger 
Published: January 2015

Abstract
In a world of numerous sources of potentially relevant and reliable information, it is important for the accountant or the auditor to use their judgment as to what information to collect and report and for the auditor to identify the evidence that allows them to most efficiently and effectively attest the veracity of the reported information. This article first identifies general guidelines for identifying the reliability of information cues as a form of audit evidence. It then examines the potential biases that may arise when selecting information cues, followed by a review of the various strategies of the decision maker may use when selecting a set of information cues from a population in order to make a choice between competing alternatives. Factors affecting information cue selection are then categorized under decision‐maker cue, task and environmental characteristics. The article concludes with an examination of the research evidence involving information cues impacting accounting and auditing judgments.
Manipulation of Accounts
Authors: Breton Gaétan , Stolowy Hervé 
Published: January 2015

AbstractMany “accounting” scandals have cast some doubts about the truthfulness of the financial statements. After reviewing broadly some theoretical aspects of the question, noticeably the transfer of wealth potentially resulting from an incorrect assessment of the market value of the firm, we look at the principal currents of research in this domain. Firstly we consider researches onEarnings managementinterested mainly by the level of actual accruals to be compared with a level of “normal” accruals obtained from a predictive model. Another approach consists in estimating thresholds in the distribution of revenues below which the managers will not want to go back. We also look at income smoothing, identified by a variation in the profit inferior to the variation of the sales, or, more simply, to predict a trend expected by the market and see if the profit figure will fall within this limit. Big bath accounting is simply the cleaning of the balance sheet after a change of CEO, for instance. Finally, we look at other approaches to accounts manipulation like those calledwindow dressingorcreative accounting, nearer from the professional way of thinking.
Narrative Accounting Disclosures
Authors: Aerts Walter 
Published: January 2015

Abstract
Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in accounting narratives examines informational and presentational aspects of narrative financial reporting. Narrative accounting disclosures are studied from an informational perspective through usefulness surveys, predictive ability research, and thematic and readability studies. Presentational studies are related to impression management and primarily focus on selectivity and bias in the content patterns of the narrative disclosures. In addition, contextual factors affecting the content of the narrative disclosures have been investigated. Cross‐sectional and temporal variation in narrative accounting disclosures may originate from internal sources (e.g., performance changes, the establishment of routines, and corporate governance structures) and external forces (e.g., analyst following, regulatory monitoring, and litigation risk).
Researching Accounting in the Public Services
Authors: Broadbent Jane , Laughlin Richard 
Published: January 2015

Abstract
This article summarises the extensive management changes, broadly and generically referred to as the New Public Management (NPM), or, the New Public Financial Management (NPFM) reforms as they are more accurately described, that have been occurring in the public services in the United Kingdom and other developed countries across the world. It demonstrates not only the diversity and increasing intensity of these NPFM changes but also the centrality of accounting, in its many different forms, to not only enable these changes but also to define and shape their nature. The article also demonstrates the power and significance of a range of qualitative and interpretive accounting research, which goes beyond seeing accounting as little more than a technology, to provide contextually‐rich understandings of the central role of accounting in defining and enabling these NPFM changes.
Accounting‐Based Estimates of the Expected Rate of Return on Equity Capital
Authors: Easton Peter 
Published: January 2015

AbstractThe reintroduction of the residual income valuation model by Ohlson and the development of the abnormal growth in earnings model by Ohlson and Juettner‐Nauroth (hereafter, OJ, 2001) have been theimpetusfor a burgeoning empirical literature that reverse‐engineers these models to infer markets' expectations of the rate of return on equity capital.
Financial Ratios and Equity Valuation
Authors: Penman Stephen H. 
Published: January 2015

AbstractThis article presents a systematic scheme of financial statement analysis that comprehensively analyzes all aspects of the financial statements that inform about a valuation. The analysis flows from the residual earnings valuation model but applies as well to other valuation methods such as discounted cash flow valuation and earnings capitalization. The financial statement analysis hierarchy breaks residual earnings down into its financial statement drivers which, in turn, attach to the activities of the firm that generate its value. A key aspect is the separation of operating activities from financing activities, with operating activities then subject to a detailed analysis that maps into value.
Asset and Liability Measurement in Financial Statements
Authors: McGeachin Anne 
Published: January 2015

Abstract

A major issue in financial reporting is the question of how to measure assets and liabilities. Under
International Financial Reporting Standards
(
IFRSs
) issued by the
International Accounting Standards Board
(
IASB
) assets and liabilities are measured in many different ways, most of which require a significant level of judgment and estimation on the part of management. The IASB has set an objective for financial reporting of being providing information, that is, decision useful to investors. There is evidence that the measurements of assets and liabilities that are used under IFRSs are found to be relevant but it is unclear what measurements users would find most decision useful.
Experimental Research in Accounting
Authors: Arikan Ozlem 
Published: January 2015

Abstract
Experimental accounting research is a broad field which examines the accounting communication between managers, auditors, information intermediaries, investors and tax payers. By using theories from psychology and economics and by the use of experiments, it disentangles variables that are confounded in natural settings and measures the processes in judgment and decision making of actors who are involved in using or preparing accounting information.
Faith and Work
Authors: Buckeye Jeanne 
Published: January 2015

Abstract
This article briefly describes the Judeo Christian roots of the “faith and work” movement and traces its more modern development through the industrial revolution and early twentieth century political/economic dynamics. Protestant and Catholic religious influences from the late nineteenth century through the present, as well as soul‐searching occasioned by 9/11, have helped articulate questions about the meaning of work, the “Sunday–Monday” gap, business as a vocation. Religiously diverse working environments simultaneously encourage reflection on the relationship between faith and work and a concern for respectful caution in discussing the topic in a managerial context.
Globalization
Authors: Enderle Georges 
Published: January 2015

AbstractAs globalization has become a widespread and hotly debated topic, the article first identifies multiple approaches to globalization and distinguishes the descriptive‐analytical and the normative‐ethical perspectives. Second, key features of economic globalization are discussed. Third, the importance of global institutions and rules is highlighted. Fourth, the responsibilities of the actors in the global arena are emphasized against the backdrop of emerging global initiatives for regulations. Fifth, a growing literature is presented, which explores the need for universal ethical standards and a common ethical ground.
Labor Unions
Authors: Castro Barry 
Published: January 2015

Abstract
Labor unions arise in response to perceived imbalance of power between employees and employers, but their existence is never merely a matter of preferences within one organization or industry. Society, whether local or national, are inevitably affected by the activity of union leaders and business leaders in labor‐management disputes, negotiations and agreements. The advantages and disadvantages of unionization can be assessed from several vantage points: individual employees; individual businesses; laborers in general (skilled or unskilled); society at large; psychological and social impacts; economic outcomes; the distribution of power, money and political influence; etc. Purposes and outcomes of union activity depend heavily on the motivation and skills of leaders, and upon the ethical principles of all parties involved, but especially the principles of union leaders and corporate leadership.
Leadership
Authors: Rothausen Teresa J. , Christenson Sara M. 
Published: January 2015

AbstractThis article provides an overview of the research on leadership from the disciplines of management and industrial and organization psychology, and highlights several important debates about the field, including what “good leader” means, management versus leadership, whether leaders are born or made, and whether there is any “meta theory” that explains leadership. The primary activities that result in leader development are also reviewed. The organizational research overview is organized into sections that overview theories and research on the leader, on followers and the process of leadership, on contextual and situational factors, and on ethically oriented approaches. The effects of power, influence tactics, and gender on leadership are reviewed. Important approaches to leadership are overviewed, including trait theory, consideration of task and relationship, the importance of followers and followership, emotional intelligence, contingency approaches, leader‐member exchange, cross‐cultural leadership, ethical leadership, servant leadership, spiritual leadership, authentic leadership, positive leadership, and values‐based leadership. It is suggested that ethically oriented approaches be used as foundational in leader development, with other approaches to leadership being adopted or applied as appropriate to the leader, followers, and situation in which leadership occurs.
Legal Issues for Business and Business Ethics
Authors: Dunfee John W. , Fort Timothy L. 
Published: January 2015

Abstract
One can argue that most legal issues that affect business have some ethical component. One can break the legal issues affecting business and business ethics into three categories: constituional, regulatory, and private. The Constitution is a restiction of the power of government not business, but through Congress laws can be passed that affect business. Regulatory principles represent a major attempt for societal regulation of business. Private law in the common law system has deep roots in judical development of doctrines that protect people from actions of busines and has been amplified in many legislative reforms. These bodies of law, rules have been established to punish wrongdoing.
Media, Ethics of
Authors: Elliott Deni 
Published: January 2015

Abstract
Ethics of media may seem to be an oxymoron, particularly to anyone who has felt misused by media. But “media” refers to a diffuse collection of corporations. These include for‐profit and not‐for‐profit companies and companies that take as their primary description one of three basic thrusts: news/information, persuasion in the form of public relations or advertising, and entertainment. Each kind of company has its own social function and the resulting moral responsibilities. “Media” also include two major divisions in medium – print and electronic – that impact on their capabilities and methodologies, though not necessarily on their responsibilities. Broadcasting live events, for example, raises questions of appropriateness of material for the audience as well as questions of privacy for the individuals involved. These two areas encompass ethical issues for news coverage by print media as well, but they rarely require the split‐second decision making required in “live” broadcast coverage. Sometimes, charges of unethical behavior are based on a misunderstanding of the specific media role rather than on actual malfeasance; other times, lowered expectations of a particular medium derail the analysis needed. As different kinds of media have different social functions, understanding those functions is vital to making judgments concerning the ethics of practitioners' actions. In any profession, acting in a morally acceptable way means meeting one's moral obligations and not causing unnecessary harm in the process–for example, by recognizing the special problem of enforcement in media ethics and realizing that blurred distinctions create hybrid moral problems.