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The authors (both of whom are now on a long-term sabbatical, i.e., retired) use an autobiographical example that of the development of an international peer reviewed journal for students, to explore social entrepreneurship from their occupational devotion to the nursing profession and a commitment to lifelong learning. There is a symbiosis when elements of different perspectives “work together”, each benefiting from the relationship. Each element, specifically academic teaching, occupational devotion, lifelong learning, and nursing practice working in collaboration with the other three may be described as a symbiotic relationship. They have adapted collaboratively and are constantly interacting to improve the scope and relevance of the others for these authors. We discuss how as nursing educators, involved in serious leisure volunteering, and as social entrepreneurs, we work together to develop ideas, institutional structures, and supports in pursuit of our goal of establishing the journal. We highlight the symbiosis nature of social entrepreneurship as it supports the authors continued commitment to nursing and lifelong learning even after their formal retirement from teaching. To create lifelong learners, it is argued that changes are necessary in nursing education and practice. One salient change implemented by these authors was the creation of a journal to promote students’ interest in lifelong learning at both the graduate and undergraduate level.

COVID-19 has created a unique context for the practice of leadership in healthcare. Given the significant use of the LEADS in a Caring Environment capabilities framework (LEADS) in Canada’s health system, it is important to document the relevancy of LEADS. The authors reviewed literature, conducted research, and reflected on their own experience to identify leadership practices during the pandemic and related them to LEADS. Findings are presented in three sections: Hindsight (before), Insight (during), and Foresight (post). We profile the issue of improving long-term Care to provide an example of how LEADS can be applied in crisis times. Our analysis suggests that while LEADS appears to specify the leadership capabilities needed, it requires adaptation to context. The vision Canada has for healthcare will dictate how LEADS will be used as a guide to leadership practice in the current context or to shape a bolder vision of healthcare’s future.

The relevance of the work is due to the growing influence of the processes of globalization and the need for a systematic and theoretical understanding of the interdependence of different levels of development and adaptation of the political system in the modern world. The situation of the COVID pandemic, which began in 2020 and demonstrated the dominance of global attitudes and rules over regional and local attitudes and rules, gives special relevance to this article. The purpose of the work is to clarify the essence and possibilities of applying system analysis to the process of public administration at the level of global integration, regional and local levels of public administration. At the same time, the essence of system analysis is not reduced to solving problems of management and decision-making on very complex problems, but a complete system and methodology for analyzing the adaptation practices of modern political systems at the global, regional and local levels is built. The author comes to the conclusion that it is the local level that is the basis for the formation of the modern political system, and it is worth focusing on it, and not on the global and regional levels, when carrying out certain political changes and transformations. The regional level is an add-on to the local level, and can include multiple local levels. The task of the regional level is to prevent conflict between multiple localities, to ensure their harmonious coexistence and development. Due to the spread of digitalization, the regional level loses its function as an intermediary between the local and the global. The global level of formation of the political system today, in turn, is an “umbrella” level. It appears as a categorical imperative of the political system, but it is not its mandatory guide or guide of development.

open access article This article reads The Crown, Series Three, Episode Three, ‘Aberfan’, as an adaptation of The Queen, both of which were written by Peter Morgan. Each focuses on a crisis in public relations emerging from Elizabeth II’s delayed reaction to a tragedy: the mining disaster in The Crown and the death of Princess Diana in The Queen. Both are double portraits, in which the monarch’s affective failure is contrasted with the more humane response of the prime minister, Harold Wilson and Tony Blair respectively. And both texts explore the tension between private grief and public performance. By reading these texts in dialogue, their relevance to their contemporary contexts is magnified. The Queen uses Elizabeth II’s nadir in public relations to comment on Blair’s fall from grace as a result of the Iraq War, while ‘Aberfan’, by emphasising the avoidable nature of the disaster, comments on the Grenfell Tower fire of 2017. While neither text shrinks from criticising the monarch for her breakdown in empathy, the resonances between Aberfan and Grenfell allow the Queen’s immediate and humane response in 2017 to redeem her delayed reactions in the past. This demonstrates the capacity of fictional texts to intervene in the popular perception of their subjects.

In Singapore, the common law doctrine of r es gestae (‘RG’) risks becoming extinct given the statutory inclusions of hearsay evidence. Further, the test for RG is unsettled. This article thus argues that RG is still relevant but must be applied principally. It is relevant because first, it is unwise to uproot a doctrine existing since 1808. Second, comparative analysis of cases from United Kingdom, India, New Zealand and Australia evinces the residual need for RG. Third, a modified approach to applying it can in fact exclude inadmissible evidence. This article further proposes a three-strand test. First, as a preliminary requirement, objectively, there was no concoction involved. Second, the evidence must relate to a fact-forming part of the same transaction but was not contemplated in s. 32(1) of the Evidence Act. Third, the evidence must have sufficient probative value to outweigh its prejudicial effect.

Introduction. The article is devoted to the 100-year period (1921–2021) of the development of medical professional orientation (MPO) and medical professional counseling (MPC) in Russia. The aim of MPO is a helping student to develop their professional self-determination, taking into account the state of their health and the possible adverse impact of occupational factors on the pathogenesis of existing health disorders. MPO is performed by a doctor in two forms. The first is to introduce adolescents and their parents to the medical problems of choosing a profession. The second — MPC — individual counselling of persons with health disorders and specific recommendations on occupations, places of study and rational employment. Medical professional counselling is a necessary element of medical support for schoolchildren. Over the past 100 years, the theoretical and methodological approaches to conducting MPO and MPC have changed. The purpose of this expert-analytical study is to determine the relevance, prominent trends, features and challenges of professional medical counselling in current socio-economic, scientific and technical conditions. Material and methods. scientific literature and methodological documents on the issues of occupational health of adolescents, MPO and MPC; 35-year experience of conducting MPC of adolescents in Yaroslavl (more than 3,500 schoolchildren), the experience of teaching the basics of MPC to students at the pediatric faculties of Sechenov University and Yaroslavl State Medical University, and experience of conducting career guidance work in the “Medical Sechenov Pre-University.” Results. The concept, principles, methods, and regulatory documents required for the MPO and MPC have been established to have undergone specific changes in connection with scientific and technological progress, new scientific data on the impact of occupational factors on the health of adolescents, changes in the structure of school morbidity, transformations in the system of vocational education and the reform of socio-economic conditions in Russia. Conclusions. Professional medical consultation remains relevant, methodological approaches require changes in connection with the digitalization of the economy, and the circle of consultants should include adolescents and young people.

L’actualité des publications en sociologie vient mettre en question sa capacité à expliquer ce qu’elle prend pour objet sans véritablement définir ce que signifie ce mot, expliquer. Le présent article cherche à répondre aux questions suivantes : qu’est-ce donc qu’expliquer ? Que signifie exactement ce terme associé à la science ? En quoi et pourquoi la visée que sous-tend le mot trouve-t-elle difficilement son droit, ou sa pertinence, en sociologie ? Comment se conçoit l’explication en termes opératoires ? Les réponses avancées ici s’appuient d’abord sur les nuances apportées par l’épistémologie contemporaine à la caractérisation de la science associée aux trois maîtres mots que sont décrire, comprendre et expliquer. L’analyse d’une entrevue qualitative vient ensuite illustrer les opérations en vertu desquelles expliquer devient possible dans cette discipline, dès lors susceptible d’être considérée comme une science, elle-même conçue comme une connaissance par objet, par concept et par méthode.

We conducted three experiments to test the effect of assumed task-relevance of self-association on the self-prioritization effect (SPE). Participants were first performing the standard matching task, and then a pseudo-word matching task, in which familiar labels from the standard task were replaced with pseudo-words. In the pseudo-words task, the association between stimuli and the self was, in fact, task-irrelevant. Learning instructions were varied to make participants believe that the self-association was task-relevant (Experiments 1 and 3) or task-irrelevant (Experiment 2). In Experiment 1, we told participants that geometrical shapes represent specific identities (self, friend, none) and pseudo-words' meanings reflect each of these identities to make participants believe that semantic associations of pseudo-words were task-relevant. In this experiment, a SPE was present in the pseudo-words task. Experiment 2 was identical to Experiment 1, but participants were told to form association pairs between pseudo-words and shapes, and not pseudo-words and identities. Thus, because the matching task presented only shapes and pseudo-words, participants were led to correctly believe that associations were task-irrelevant. Under these conditions, we did not observe a SPE in the pseudo-words task. Finally, in Experiment 3, participants were told that pseudo-words are "paired with" identities, making their relations with identities weaker than in Experiment 1, but still task-relevant. The SPE in the pseudo-word task reappeared. Together, the results suggest that a SPE can be observed in the absence of any stimuli with established self-associations, but only if self-associations are represented as task-relevant.

Objective: In storytelling environments, recipients' questions have mainly been described as non-affiliative. This article examines how the topicality of story-responsive questions relates to the recipients' displays of affiliation. Furthermore, we investigate whether there are differences between the practices of neurotypical participants (NT) and participants diagnosed with Asperger syndrome (AS) in this regard. While aiming to uncover the practices of story-responsive questions in general, we also seek to shed light on the specific interactional features associated with AS. Method: Our method is qualitative conversation analysis. Drawing on a dataset of Finnish quasi-natural conversations, we compare the interactional consequences of story-responsive questions asked by NT-and AS-participants. Results: We show how the NT-participants in our data use a specific set of practices to manage the topical relevance of their questions, while the AS-participants' production of otherwise very similar questions differs precisely with reference to these practices. Discussion: We argue that the different ways in which the NT-and AS-participants treat the topicality of their questions influence the relative affiliative import of the questions in subtle, but yet significant ways. Conclusions: The affiliative import of story-responsive questions can only really be seen in retrospect, since, in their subsequent turns, the questioner can cast their action as having prepared the ground for affiliation. Objective: In storytelling environments, recipients' questions have mainly been described as non-affiliative. This article examines how the topicality of story-responsive questions relates to the recipients' displays of affiliation. Furthermore, we investigate whether there are differences between the practices of neurotypical participants (NT) and participants diagnosed with Asperger syndrome (AS) in this regard. While aiming to uncover the practices of story-responsive questions in general, we also seek to shed light on the specific interactional features associated with AS. Method: Our method is qualitative conversation analysis. Drawing on a dataset of Finnish quasi-natural conversations, we compare the interactional consequences of story-responsive questions asked by NT- and AS-participants. Results: We show how the NT-participants in our data use a specific set of practices to manage the topical relevance of their questions, while the AS-participants' production of otherwise very similar questions differs precisely with reference to these practices. Discussion: We argue that the different ways in which the NT- and AS-participants treat the topicality of their questions influence the relative affiliative import of the questions in subtle, but yet significant ways. Conclusions: The affiliative import of story-responsive questions can only really be seen in retrospect, since, in their subsequent turns, the questioner can cast their action as having prepared the ground for affiliation.

This study discusses political communication and cultural approach in handling the Covid-19 pandemic. Existing cases are taken into account along in the discussion of this paper to illustrate how measures like communication by political figure influence the Covid-19 mitigation. The cultural relevance of the COVID-19 community engagement message is critical to its effectiveness. Culture-insensitive communication may be seen in the COVID-19 case study as well as in the Ebola information being communicated. It is nevertheless important to recognize that a culture's collection of signals regarding life experience may range from positive behaviours that should be promoted to negative practices that should be addressed

The paper discusses certain issues related to the legal regulation of relations arising in the creation and operation of hydraulic structures as an element of water management systems. The relevance of the topic raised is due to the significant impact on the water body of any hydraulic structure created for the use of water resources. The paper shows the legal nature of the relationship between a hydraulic structure and a water body and the ways of reflecting this relationship in the rules of law governing relations on the use and protection of waters; the legal regime for the protection of hydraulic structures from the negative consequences of improper operation is studied. Based on an analysis of the current Russian legislation, the author concludes that there is a differentiated approach to the legal regulation of the relations in question. The provisions of water legislation and legislation on environmental protection are applied to a hydraulic structure as part of a water management system that affects a water body. To a technically complex object, the improper operation of which potentially poses a threat to human life, different provisions are applied, namely the provisions of legislation and a number of regulatory and technical safety acts.

In modern criminal procedure law enforcement practice, the assessment of electronic (digital) evidence is carried out according to the general rules for assessing evidence, regulated by the criminal procedure law. At the same time, the courts often do not take into account the electronic (digital) nature of the type of evidence under consideration, which sometimes leads to an erroneous criminal legal qualification of the act or to other incorrect conclusions in the final procedural decision. Scientific comprehension of a new source of information in the system of normatively established evidence is in its active phase (and is still far from completion). However, this analysis of theoretical views and law enforcement, primarily judicial, practice makes it possible to put forward proposals for a phased reform of the criminal procedural law and adjusting law enforcement on the basis of obvious and the features of electronic (digital) evidence, which do not cause fundamental objections, concerning their essence, the specifics of collection, verification and evaluation. The paper focuses on such an element of establishment of evidence as evidence assessment, since, due to the fact that it is less formalized, the courts quite often make mistakes when assessing the relevance, admissibility and reliability of electronic (digital) evidence.

Reconstruction of the historical and scientific-practical heritage of the military-medical and scientific potential of the country during the Great Patriotic War is of enduring relevance. Already by 1940, more than 250 specialized scientific institutions were created in relation to theoretical, preventive and clinical medicine in which more than 21,000 scientific workers worked (of them 2394 doctors and 5025 candidates of sciences). During the war, the scientific potential of military medicine continued to be strengthened (4 academicians, 22 honored scientists, 275 professors, 556 associate professors, 306 doctors and 1199 candidates of sciences). The Military Medical Academy played an important role in solving scientific problems. Active scientific work continued not only in the departments and laboratories of the Academy, but also at the fronts. Scientists of the academy prepared many instructions and instructions on various issues of military medicine, which contributed to the improvement of the system of medical support for troops on the basis of military field medical doctrine. For the first time, methods have been developed for planning medical support for combat and issues of organizing medical support for army and front-line operations. The practical significance of the principles of the military field doctrine developed during the Great Patriotic War was repeatedly confirmed by the experience of medical support of Soviet troops during the war in Afghanistan, as well as in the provision of medical assistance during counter-terrorist operations in the North Caucasus (9 figs, bibliography: 5 refs).

There are many different ways in which modern Corpus Linguistics can be used to enrich and broaden our understanding of legal discourse. Based on the central principle of co-occurrence and co-selection in language construction, this paper reviews current applications of Corpus Linguistics in the area of legal discourse focusing on issues ranging from phraseology, variation in legal discourse, legal translation, register and genre perspectives on legal discourse, legal discourse in forensic contexts to evaluative language in judicial settings. It revisits the notion of ‘corpus’ and it highlights the relevance of various types of legal corpora and computer tools in legal linguistic research.

Introduction . In the process of professional training of future psychologists, the ability to recognize the mental norm and deviations from it to identify resources to maintain a healthy part of the psyche during counseling, correctional or psychotherapeutic work with the client is important. Professional competencies in pathopsychology involve the formation of the concept of norm and pathology in the worldview of future psychologists, because in any activity of a psychologist the forefront is the qualification of the studied psychological phenomenon as normal or pathological. Purpose. The purpose of this article is a theoretical overview of scientific approaches to understanding the concept of the norm in clinical psychology and its field as pathopsychology, to emphasize the relevance of the concept of the psychological norm in students majoring in Psychology during their training Methods. Theoretical research is carried out using methods of historical analysis, comparison, systematization, and interpretation of facts. Originality. Closely related to the concept of the mental norm is the concept of mental and psychological health. The fundamental difference between the terms "mental health" and "psychological health" is that the former characterizes individual mental processes and mechanisms, and the latter - refers to the individual as a whole, is closely related to the manifestations of the human spirit. In the scientific sense, norm and pathology are two extreme points and there is no clear boundary between them, and it is difficult to differentiate them. The continuum between the two extreme points is filled by the so-called boundary conditions. Within the level approach, there are three levels of human existence: somatic, psychological, and level of moral self-awareness. The "ideal norm" can be considered human well-being at all three levels of its existence Conclusion . Theoretical review of the issue, the problem of mental norms has been and remains controversial not only for pathopsychology, but also for related fields, including medicine. The mental norm is a multidimensional and multilevel formation. There are several approaches in the interpretation of this concept: adaptive, statistical, pathopsychological, phenomenological, from the standpoint of the norm - norm, the norm as an ideal, and many others, but there is no exact, generally accepted, indisputable definition, despite many studies. We can see the prospect of further research in the direction of analysis of modern world social and philosophical trends in understanding the norm, pathology, disease and psychological health of the individual and their introduction into the educational process of training future psychologists.

In recent years, there has been an upsurge in research on relational approaches in geography and in the study of cultural landscapes. Following these strands of research, the relationality of human beings with their natural environments has been highlighted, emphasising the various ways people engage with their lifeworlds. This development is motivated by the perceived need to analytically expand landscape research towards a more-than-representational point of view, challenging the still prevalent dichotomy of nature and culture. The paper takes these insights as a starting point and provides an insight into a more-than-representational understanding of coastscapes that is combined with a more-than-representational understanding of language. Its aim is threefold: to theoretically engage with a more-than-representational and enlanguaged understanding of coastscapes; to explore the relevance of mobile methods for such an approach; and to empirically illustrate the emotive and relational bonds coastal dwellers form with their littoral environs. To capture the dynamism of a more-than-representational understanding that coastal dwellers develop with their coastscape, walking interviews were conducted in the district of North Frisia (Germany). All interviews were examined following a grounded approach and refined by a linguistic in-depth investigation. The analysis revealed four prevailing interpretative repertoires reconfiguring the boundary between nature and culture. They exhibit what we call a coast-multiple that adds to coastal nature-society-mixes which might be of interest for future coastal management at the German Wadden Sea.

The dental profession is susceptible to change. In order to cope and adapt, individuals and organisations will need to work together, now more than ever. One approach that may be beneficial in these times, and beyond, is collaborative leadership. This is where a mutually beneficial relationship is established between two or more parties, who work towards common goals by sharing authority, responsibility and accountability for achieving results. When groups of individuals look beyond their personal interests and instead collaborate, they may channel their efforts to successfully achieve shared goals. However, for this to be fruitful, stakeholders (to include different individuals or groups that have a vested interest) will need to be identified and engaged, and ethical values based on the objectives of the organisation and those advocated by professional and regulatory bodies must be upheld. This paper explores how the traditional practices of stakeholder identification and engagement, as well as ethical leadership, may be of relevance in attaining success through the contemporary collaborative leadership approach.

We use the population decline of the monarch butterfly as a central phenomenon to support data analysis and scientific argumentation skills and to motivate inquiry and content learning in intermediate college-level biology courses. Students practice analyzing population trends, critically evaluate scientific articles that debate the causes and implications of those trends, and interpret data using key biological concepts in evolution and ecology. Students learn how to evaluate and reconcile conflicting information and use evidence and scientific reasoning to develop arguments about how communities should respond to the decline. Many of our students find the phenomenon engaging, probably because many of them come from the Upper Midwest and have witnessed or even reared monarch butterflies at home or in previous schooling. However, we draw upon ideas from culturally relevant science teaching to engage more of our students in critical analysis about the relevance of these topics to their communities, and we propose strategies for teaching about the monarch decline phenomenon in diverse contexts.

Problem definition : We analyze a contract in which a supplier who is exposed to disruption risk offers a supply-flexibility contract comprising of a wholesale price and a minimum-delivery fraction (“flexibility” fraction) to a buyer facing random demand. The supplier is allowed to deviate below the order quantity by at most the flexibility fraction. The supplier’s regular production is subject to random disruption, but she has access to a reliable expedited supply source at a higher marginal cost. Academic/practical relevance : Despite the prevalence of supply-flexibility contracts in practice, to the best of our knowledge, there is no previous academic literature examining the optimal design of supply-flexibility contracts. As such, the level of flexibility in practice is usually set on an ad-hoc basis, with buyers typically reluctant to share risk with suppliers. Our analysis of supply-flexibility contracts informs practice in two ways: First, using analytically supported arguments, it educates managers on the effects of their decisions on the economic outcomes. Second, it shows that the supply-flexibility contract benefits both the supplier and the buyer, regardless of which player chooses how supply risk is allocated in the supply chain. Methodology : Non-cooperative game theory, non-convex optimization. Results : We derive the supplier-led optimal contract and show that supply chain efficiency improves relative to the price-only contract. More interestingly, even though the buyer lets the supplier decide how the two share supply risk, profits of both the players increase by the introduction of flexibility into the contract. Further, supply flexibility may be even more valuable for the buyer compared with the supplier. Interestingly, the flexibility fraction is not monotone in supplier reliability and a more reliable supplier may even prefer to transfer more risk to the buyer. The robustness of these findings is established on two extensions: one where we study a buyer-led contract (i.e., the buyer chooses the flexibility fraction) and the other where the expedited supply option is available to both the supplier and the buyer. Managerial implications : The supply-flexibility contract is mutually beneficial for both players and yet retains all the advantages of the price-only contract—it is easy to implement, it requires minimal operational and administrative burden, and there is evidence of the use of such contracts in practice. While our focus is not on supply chain coordination, we note that the combination of two mechanisms—the supply-flexibility contract derived in this paper to share supply risk and a buyback contract to share demand risk—yields a coordinating contract.

The relevance of studying the harmonization of industrial policy with other types of economic policy is determined, the structure of industrial policy is presented, the main directions of harmonization are noted. The external harmonization of industrial policy is analysed in detail on the example of competition policy. The main aspects of each of the policies are considered, their main differences are noted. Attention is focused on their possible mutual complementarity in order to achieve a higher positive effect from the implementation of each. The current state of harmonization in Russia is considered, in particular, the conclusion is made about the dominance of industrial policy over competition. The main problems of harmonization are highlighted, including the discrepancy between pre-set goals in industrial policy and the final results. The problem of small and medium-sized businesses in industry is identified, the factors hindering the development of subjects of these categories are formulated.

This research proposes an investigation into the reasons for low adherence for foresight processes in organizations. Studies involving the relevance of foresight processes have become increasingly frequent, driven by an environment of increasing volatility, uncertainty, ambiguity, and complexity. Despite the importance of the topic, which seeks to enable organizations to anticipate threats and opportunities from the environment through methods, there is still little adherence to these practices, which justifies the purpose of this investigation. To achieve the proposed objective, a questionnaire was structured. Then, it was applied via electronic survey, allowing the observation of the effects of the illusion of control and individual foresight activities on the perceived value of formal foresight processes in organizations. The data were analyzed based on structural equations modeling with estimation through Partial Least Square (PLS). The sample was composed of 185 executives from the financial and technological sectors, and a reduction to the perceived value of foresight processes was identified, as a result of the illusion of control and individual practices of these activities. These results contribute to the understanding of the low adherence of foresight processes, from the perspective of cognitive biases attributed to the decision-maker. RESUMO Esta pesquisa propõe uma investigação acerca dos motivos de baixa aderência de processos de foresight nas organizações. Estudos envolvendo a relevância de processos de foresight têm se tornado cada vez mais frequentes, impulsionados pelo ambiente de volatilidade, incerteza, ambiguidade e complexidade crescentes. Apesar da importância da temática, que busca através de métodos possibilitar que as organizações se antecipem às ameaças e oportunidades provenientes do ambiente, observa-se ainda pouca aderência a essas práticas, o que justifica o propósito desta investigação. Para atingir o objetivo proposto, foi estruturado um questionário, aplicado via survey eletrônica, observando os efeitos da ilusão de controle e de atividades individuais do foresight no valor percebido a processos formais de foresight nas organizações. Os dados foram analisados com base em modelagem de equações estruturais com estimação através de Partial Least Square (PLS). A amostra foi composta por 185 executivos dos setores financeiro e tecnológico, identificando uma redução ao valor percebido a processos de foresight em decorrência da ilusão de controle e das práticas individuais dessas atividades. Esses resultados colaboram para a compreensão da baixa adesão dos processos de foresight, sob a perspectiva de vieses cognitivos atribuídos ao tomador de decisão.

Colonization and enforced genocidal strategies have collectively fractured and changed Indigenous people by attempting to erase and dismiss their voices and knowledge. Nearly a decade ago, we were reminded by Dr Ku Young of the cardiovascular health disparities, in evidence among Indigenous people in Canada. compared with White people. He went on to say that beyond a biomedical understanding of this health status is the ongoing impact of long-standing marginalization and oppression faced by Indigenous people. Limited attention has been afforded to advance our understanding of these colonial impacts on Indigenous people and their heart health. This article contributes to our collective understanding of Indigenous people and their cardiac health by covering the following topics: layers of foundational truths of relevance to healthcare contexts and Indigenous people; a critical reflection of Western (biomedical) perspectives concerning cardiac health among Indigenous people; and materials from 2 studies, funded by the Canadian Institutes of Health Research, in which Indigenous voices and experiences were privileged concerning the heart and caring for the heart. In the final section, 3 topics are offered as starting points for self-reflection and acts of reconciliation within healthcare practice, decision-making, and research: reflections on self and one’s worldview; anti-racist healthcare practice; and 2-eyed seeing approaches to work within healthcare contexts. A common thread is the imperative for “un-silencing” Indigenous people’s voices, experiences, and knowledge, which is a requirement if addressing the identified cardiovascular health disparities is truly a health priority., Graphical abstract

Incidences of noncompliance with COVID-19 prevention and control policies have occurred worldwide, increasing the risk to public safety and making epidemic control more difficult. We applied the approach–inhibition theory of power perception to investigate the underlying mechanisms and boundary conditions of the relationship between individuals' power perception and their prevention and control policy compliance. This study collected data from 303 participants in 45 counties (districts) spanning one province in China. Results show that individuals' sense of power was negatively related to their prevention and control policy compliance, with risk perception mediating and group policy control moderating this relationship. The findings provide a reference for assessing the effectiveness and relevance of government epidemic prevention and control. Implications for research and practice are discussed.

The trend of this millennium to observe reality from a comprehensive and humanistic approach has not ignored the current events in universities, which has manifested limitations in institutional development. This scenario led to a study that revealed the expectations about the Venezuelan autonomous university from the perspective of its management, considering the rectoral authorities elected to period 2008-2012 and who have remained in their positions for more than ten years. The research was framed in the interpretive paradigm, following the steps of the qualitative approach, the hermeneutical method, and the content analysis, through the use of institutional documents of public access, issued by the authorities of the autonomous national universities during events held on dates of relevance (graduation events, institutional anniversaries and extraordinary university councils), as well as theoretical references from Albornoz (2013), Bolman and Deal (2017), Chiavenato (2017), Lussier and Achua (2016), Newstrom (2011), Robbins and Coulter (2018). From the analysis performed, the categories construction of the future, uncertainty, and country project emerged. To the reliability of study a triangulation of data and theory was performed (the contents of the documents were contrasted by each other with the theoretical references). The findings reveal that expectations constitute a state of hope for the rectoral authorities, which requires unity to direct efforts in the university's recovery process and the country's reconstruction process. It is concluded that from the rectoral perspective, the organizational management has the necessary skills to overcome their institutional crisis (before the appearance of Covid-19), recommending strengthening their communication with the internal and external community, to achieve transparency and fluency information of their plans for to achieve the support and unification of wills necessary to regain its prestige. Keywords: Venezuelan autonomous university; expectations; construction of the future; uncertainty; country project.

Professional ethics has not been a major focus in industrial-organizational (I-O) psychology—in comparison with our study of unethical behavior in organizations. Consequently, we know very little about ethical situations actually faced by I-O psychologists. This article presents and tests a structural perspective on understanding the nature of ethical dilemmas that can facilitate such study. A taxonomy of five paradigmatic forms of ethical dilemmas is defined and placed in a theoretical context. Narrative descriptions of 292 ethical situations were obtained from a sample of 228 professional members of the Society for Industrial and Organizational Psychology (SIOP) in the United States and were used to empirically test the taxonomy. The narratives were content analyzed for form of dilemma, work domain of occurrence, relevance to human resource administration concerns, and favorability of the situation’s resolution. The work domains that were most problematic were academic research/publication activities, individual assessment/assessment centers, consulting issues regarding the client, and academic supervising/mentoring. There were no significant differences as a function of respondents’ sex, seniority, or professional membership status (member/fellow). This relatively “content free” structural aspect of ethical dilemmas enables comparisons across different domains (of professions, organizations, demographic groups, age cohorts, etc.) in which the overt idiosyncratic ethical problems experienced are not commensurable. Similarly, it can yield interpretable longitudinal comparisons despite changes in the manifestations of ethical problems encountered over time.

Background Involving patients and their carers in research has become more common, as funders demand evidence of involvement. The ‘Patient Voice in Cancer Research’ (PVCR) is an initiative led by University College Dublin (UCD) in Ireland. It encourages and enables people affected by cancer, and their families to become involved in shaping and informing the future of cancer research across the island of Ireland. Its aim is to identify the questions and needs that matter most to (i) people living with a cancer diagnosis, and (ii) those most likely to improve the relevance of cancer research. The initiative commenced in April 2016. Methods This paper presents a reflective case study of our journey thus far. We outline three key stages of the initiative and share what we have learnt. At the core of PVCR, is a focus on building long-term relationships. Results We have developed over time an inclusive initiative that is built on trust and respect for everyone’s contributions. This work is grounded on collegiality, mixed with a good sense of humour and friendship. Conclusion The development of PVCR has taken time and investment. The benefits and impact of undertaking this work have been immensely rewarding and now require significant focus as we enhance cancer research across the island of Ireland.

Achieving justice could be considered a complex social decision-making scenario. Despite the relevance of social decisions for legal contexts, these processes have still not been explored for individuals who work as criminal judges dispensing justice. To bridge the gap, we used a complex social decision-making task (Ultimatum game) and tracked a heart rate variability measurement: the square root of the mean squared differences of successive NN intervals (RMSSD) at their baseline (as an implicit measurement that tracks emotion regulation behavior) for criminal judges (n = 24) and a control group (n = 27). Our results revealed that, compared to controls, judges were slower and rejected a bigger proportion of unfair offers. Moreover, the rate of rejections and the reaction times were predicted by higher RMSSD scores for the judges. This study provides evidence about the impact of legal background and expertise in complex social decision-making. Our results contribute to understanding how expertise can shape criminal judges’ social behaviors and pave the way for promising new research into the cognitive and physiological factors associated with social decision-making.

Older adults are at high risk of developing more severe consequences of substance use. Due to aging, they may also have multiple medical and psychiatric comorbidities as well as cognitive impairment. This may lead to forensic issues both in terms of civil and criminal matters. This article will review the forensic issues of substance use and their relevance to the older population in particular.

Evidence-based practice (EBP) systematic reviews are mostly conducted using etiology, diagnosis, therapy, prevention, and prognosis question format. "Meaning" or qualitative questions are very rarely used. The purpose of this article is to discuss qualitative findings' contribution to EBP through asking "meaning questions" in conducting systematic reviews and the utilization of the results to practice. Two EBP systematic review exemplars using meaning questions including the relevance and utilization of qualitative findings in health care decision-making, practice, and policy are presented. There is a need to instill an evidence-based mindset into systematic reviews that balance scientific knowledge gained through empirical research and evidence from qualitative studies. This is turn will increase awareness among clinicians and decision makers on the different ways in which qualitative evidence can be used and applied in practice.

Background and aims Over the last decade, regulators have taken significant steps towards tackling perceptions that regulatory systems are burdensome. There has been much international research activity in the regulation of health and care professionals. This article reports a review of studies on health professions regulation between January 2011 and March 2020. Its chief object was to provide robust and up-to-date evidence to assist regulators in policy development and implementation. The main objectives of this study were to: Identify and retrieve research in the field of health and care professions regulation in English since 2011; Evaluate the published research, exploring its utility to regulators and practitioners, and drawing out any key messages; Draw conclusions concerning the scope and limitations of the research literature and identify areas for further research. Methods We undertook a rapid evidence assessment (REA) of the international literature on health and care professions regulation, including reviewing ten UK regulators’ websites to identify issues of concern and strategic priorities. We retrieved 3833 references, using a four-stage screening process to select the 81 most relevant. Results Results are reported within six key themes: harm prevention and patient safety; fitness to practise; quality assurance of education and training; registration including maintenance of registers; guidelines and standards and relations with regulatory bodies. Conclusions Regulation of professionals in health and care is comparatively undeveloped as a field of academic study. Consequently, the published evidence is diffuse and small-scale. Most work presents relatively weak data of low relevance to regulators, mainly reporting or describing the current position. Few studies are able to show the impact of regulation or demonstrate a causal link between regulation and its effects. To inform their research and policy agendas health and social care regulators need to commission, interpret and apply the scholarly literature more effectively; academics need to engage with regulators to ensure that their research provides high-quality evidence with practical relevance to the regulators’ agendas. Further study is needed to explore how effective academic collaborations between regulators and researchers may be created and sustained.

In this contribution I argue that the reduced impact of the impact factors’ culture in the history of economics community is due to three interlinked main motives, namely: the belonging to a disciplinary field with a reduced number of practitioners who tend to downgrade the relevance of quantitative metrics as a substitute for quality assessment; the preference for publication formats where books and book chapters play an important role; and the increasing adherence to alternative solutions for impact measurement. The discussion of these motives leads to the defence of new approaches fostering further improvements in the bibliometric coverage of academic outcomes, as well as in open access policies and publishing strategies. Cette contribution présente trois principales raisons qui expliquent l’effet réduit des facteurs d’impact sur la culture de la communauté des historiens de l’économie, à savoir : le fait de constituer un champ disciplinaire avec un nombre réduit de pratiquants, dont une grande majorité tend à déconsidérer la pertinence des critères quantitatifs comme substitut à une évaluation qualitative des travaux de recherche ; la préférence pour des formats de publication dans lesquels les livres et chapitres de livre jouent un rôle important ; l’adhésion croissante à des solutions alternatives pour la mesure de l’impact. La discussion de ces motifs amène à défendre de nouvelles approches, privilégiant une amélioration ultérieure de la couverture des différents résultats de l’activité de recherche par des critères bibliométriques, ainsi que des politiques et des stratégies de publication favorisant open access.

Russia's integration into the international legal economy is extremely difficult. The main reason for this is the much later transition of the Russian Federation to a market-based economic system. The Russian Federation is more focused on domestic legislation, and although international sources of regulation are recognized on its territory, they do not have the same authority as in the legal systems of the Western world. Therefore, an important part of Russia's integration into the international economy is the synchronization of financial regulation in national systems. The article is devoted to one of the key points of Russia's integration into the international economy: the implementation of international accounting regulations and audit rules. In turn, the international standards for the regulation of auditing activities, their main goal is to create a single legal regulation of accounting statements. The relevance of the topic is determined on the one hand, by the importance of international markets and the attractiveness of Russia for foreign investors, and on the other, by the many problems that arise when trying to implement the norms of international law in the national legal field. The article examines the immediate difficulties and problems, as well as legal conflicts that arose in the process of implementing the norms of international financial law in the Russian Federation. The basis of the study was the cause-and-effect relationships, which become the basis for the occurrence of the above-mentioned problems. The article analyzes the linguistic, legal, moral and ethical contradictions that accompany the process of implementing the norms of international financial law in the national legal system of the Russian Federation. The analysis involves the consideration of problems in accordance with the moments of their occurrence. Further in the article the ways of solving the mentioned problems, the possibilities of overcoming legal conflicts, the ways of overcoming social and ethical contradictions are considered. In addition to the analysis of the legal essence of the process of implementation of international financial reporting standards, the article examines the situation of the modern market of audit services and the impact of audit practices on the system of regulation of the legal relations under study.

This paper is dedicated to the interpretation of Knightian and Keynesian uncertainty as a situation of unawareness in which agents lack perfect knowledge of possible future states (not just of probabilities assigned to those states). So far, a systematic and nuanced debate of unawareness with relation to Knight’s and Keynes’ legacy has been largely neglected. The paper aims to fill this gap. It discusses in detail how Knight’s, Keynes’ and also Shackle’s ideas about the state space, surprises and ignorance are echoed (but often unacknowledged) in contemporary unawareness research. Parallel reading of these two streams of the literature reveals strong commonalities in argumentation, suggesting that the topic of unawareness could facilitate the dialogue between Post-Keynesians and mainstream economics. The paper concludes with a list of research questions relevant to the development of such a dialogue.

The Brazilian accounting system started its convergence process to international accounting standards with the creation of the Accounting Pronouncements Committee, which is the entity responsible for issuing and studying the pronouncements guiding principles of the process. The initial process was based on the Law 11.638/2007, which included, among others the Fixed Assets, and as a result, the Accounting Pronouncements Committee issued CPC 27, which deals specifically with the subject Fixed Assets and one of its items establishes the concept of economic useful life for depreciation purposes. The present article aimed to answer the following question: Are companies in the poultry sector in Brazil applying the content of CPC 27 with respect to the concept of economic useful life for the purpose of depreciation calculation? The research consisted in connecting the practice, through questionnaires answered by the aviculture companies, the theory evaluating the objective of applying the concept of economic useful life for purposes of depreciation, linked to the use of the asset as condition to generate economic benefits to the controlling entity, and through statistics tests to compare both averages. The questionnaire performed questions in order identify the application of this concept, average useful life by subgroups of fixed assets, relevance of the cost x benefit of the application and impact on financial statements. Although more than two/thirds consider that the assessment of economic useful lives for depreciation purposes has a significant effect on the financial statements, their practical application was not shown in the same level.

La filosofía fenomenológica nace como respuesta a las limitaciones descriptivas y epistemológicas de las ciencias parciales. En tanto las ciencias parciales renuncian a reflexionar sobre sus presupuestos en nombre de su operatividad, ellas resultan en una descripción intelectualizada del objeto y/o del ámbito experiencial descritos. En este sentido, una fenomenología del dolor humano se revela como una contribución capital para sobreponerse a las inconsistencias analíticas del enfoque científico del estudio del dolor (paradigma biomédico). A partir de una reconstrucción de los presupuestos fundamentales del enfoque científico del estudio del dolor (1), este artículo mostrará las debilidades epistemológicas y las insuficiencias descriptivas delenfoque científico del estudio del dolor (2). A continuación se procederá a establecer los principios epistemológicos y metodológicos diferenciales de la filosofía fenomenológica (regreso a la experiencia originaria, intencionalidad/pasividad de la consciencia), así como la pertinencia de estos a la hora de abordar el fenómeno del dolor (3). Las herramientas diferenciales de la fenomenología nos permitirán llevar a cabo un esbozo de descripción fenomenológica del dolor (4).Concluiremos este artículo con una reflexión sobre las consecuencias programáticas y terapéuticas de contar con un concepto riguroso de la experiencia del dolor humano —concepto específicamente posibilitado por la descripción fenomenológica (5).

The study of regional dimensions, including the role of individual regions in the international system, plays a significant role in understanding the formation of a new multipolar world order. Undoubtedly, one of the most important regions is the Great Mediterranean, which is considered to be the cradle of civilization. Located at the crossroads of Asia, Africa and Europe, it has a special status in global economic and political events. The author first defines the concept of the Greater Mediterranean, analyzing it in the short, medium and long term and, accordingly, in a narrow regional, wide regional and global scale. Then the analysis is carried out from the point of view of the regional security complex theory. The purpose of the study is to identify the territory covered by the Greater Mediterranean, as well as the type of regional security complex that it is part of. Since there is no clear, unified definition among Russian and foreign scholars about the geographical boundaries of this region and what it represents, the theoretical justification allows the author not only to determine the limits of the region, but also to give its characteristics, which in turn conditions the relevance of the research. In summary, it is concluded that the Greater Mediterranean constitutes a global-level security complex as it includes states, such as Russia, France, and Great Britain, which have a significant influence in world politics, as well as Turkey, Italy, Israel, and Iran with considerable powerful capabilities that extend beyond their neighbors.

Aims and objectives To explore experienced ward-based Registered Nurses' views on the potential use of standing orders, prior to the escalation protocol, for patient deterioration. Background Ward based nurses are required to follow set steps of the escalation protocol. The introduction of standing order policies would allow nurses to intervene earlier when deterioration was first detected. Design Hermeneutic Phenomenology. Methods Ten experienced ward-based RNs were recruited. Semi-structured interviews were conducted, with the data subjected to thematic analysis. Diekelmann's framework was used to analyse the texts, seeking the highest level of hermeneutic analysis namely, a constitutive pattern. COREQ guidelines were utilised. Results Four main themes emerged: (1) Ambiguity in perception: the escalation protocol; (2) Observations within acceptable parameters, but the patient is deteriorating; (3) Paradoxes of escalation: well laid out protocol, but hard to escalate; (4) We could intervene with standing orders, but are we permitted? The constitutive pattern namely, Dualism in Perception related to the dissonance conveyed by participants regarding the escalation protocol. Conclusions Notwithstanding the benefits of the escalation protocol for junior staff, the RNs offered critique of the established escalation practices and the restrictive role of the protocol. Another aspect of the protocol, that is 'worried criterion' was viewed positively. The participants expressed a desire to apply nurse-driven standing orders, to enable them to intervene earlier for patient deterioration. Relevance to clinical practice Organisations should consider new policies introducing standing orders for implementation by experienced RNs. The engagement of experienced ward-based nurses in forming 'patient at-risk teams' could assist organisations to deal with cases of clinical deterioration prior to activation of the escalation of care protocol.

The aim of this paper is to compare the political models of Jürgen Habermas and Chantal Mouffe, on the way to identify which one has the greatest possibility of practical application. In order to fulfill this proposal, the research problem is: which theory is more adequate to analyze Brazilian democracy? The hypothesis of research previously formulated, in order to be tested, is that the Habermasian model is not applicable to the current situation of Brazilian democracy, which is closer to Mouffe’s agonistic pluralism. The scientific method used was hypothetical-deductive, developing a qualitative, primarily theoretical and descriptive research. The instrumental procedures (research techniques) employed were the literature review (selected, respectively, by the criteria of relevance, accessibility and topicality), documentary material and operational categories and concepts. It was concluded that disparities in factors such as Education and Income make it impossible to construct a communicational "middle level", moving away from the ethical-rational procedurality that guides the deliberative democracy model. On the other hand, the permeability of the political dimension and the plurality of external factors reinforce antagonisms and hegemonic relations, pointing to the proximity of Brazilian democracy with Mouffe's model.

A consolidação da história como uma disciplina na tradição ocidental foi responsável pela constituição de métodos, teorias e protocolos que buscavam afirmar seu caráter científico. Essa configuração da história científica no século XIX teve outras consequências como a instituição de mecanismos de controle da produção de conhecimento, bem como o fortalecimento de uma imagem pretensamente universal da humanidade como seu produtor autorizado. Pretendo refletir sobre o caráter disciplinar da história a partir de teorização acerca do conceito de experiência, que será considerado a partir das obras de Walter Benjamin, Judith Butler e Nelly Richard. Para tal, será analisada a importância dos relatos de experiência para a constituição de uma comunidade de escuta, a fim de pensar sua pertinência para as aulas de história e as narrativas historiográficas não hegemônicas. Em seguida, refletiremos sobre a historicidade do conceito de lugar de fala e as consequências ético-políticas das diferentes maneiras de experimentar o passado.

This essay reconstructs Nietzsche’s ecological and environmental thought by focusing on his idea of the human-earth (Menschen-Erde) and his deep concern for the natural world. It then articulates these thoughts in a coordinate reading of Richard Powers’s environmentally focused novel The Overstory (2019). Nietzsche understands that the human position on the Earth is precarious and that we are in danger of injuring our fragile environmental surround. I attempt to clarify the contemporary relevance of this thought by showing how his diagnosis chimes with current ecological thinking. Nietzsche saw not only dangers but opportunities in the relation of humans to their environment. His writings as well as his daily life exhibit intense interest in trees and forests. He foresaw that too much forest clearing could endanger the climate, leading to excessive warming. Nietzsche also imagined that the humans might foster a “great tree of humanity” (WS 188-89), a green expansion of their environment, and Zarathustra anticipates living in the world as a garden (Z “The Convalescent”). Richard Powers’s The Overstory speaks to a time that is much more deeply informed about our precarious ecological situation. The novelist dramatizes this in a narrative that brings together a number of disparate individuals, drawn to defend an old-growth US West Coast forest from the state-supported depradations of industrial logging. These figures learn about “the secret life of trees,” their mutual dependence and communication, as they experiment with a new life high among the branches. Their different fates pose a variety of questions relevant to Nietzsche’s ideas for a transvalued Earth.

Preregistration is the practice of publicly publishing plans on central components of the research process before access to, or collection, of data. Within the context of the replication crisis, open science practices like preregistration have been pivotal in facilitating greater transparency in research. However, such practices have been applied nearly exclusively to basic academic research, with rare consideration of the relevance to applied and consultancy-based research. This is particularly problematic as such research is typically reported with very low levels of transparency and accountability despite being disseminated as influential grey literature to inform practice. Evidence-based practice is best served by an appreciation of multiple sources of quality evidence, thus the current review considers the potential of preregistration to improve both the accessibility and credibility of applied research towards more rigorous evidence-based practice. The current three-part review outlines, first, the opportunities of preregistration for applied research, and second, three barriers - practical challenges, stakeholder roles, and the suitability of preregistration. Last, this review makes four recommendations to overcome these barriers and maximise the opportunities of preregistration for academics, industry, and the structures they are held within - changes to preregistration templates, new types of templates, education and training, and recognition and structural changes.

A magyar büntetőjogban a (lő)fegyver fogalmának meghatározása viszonylag marginális kérdésnek tűnhet, tekintettel arra, hogy a 20-21. századi magyar büntető törvénykönyvekben viszonylag kevés olyan bűncselekmény szerepel, amely esetében a (lő)fegyver szerephez jut. Ugyanakkor ezen bűncselekmények esetében mindenképp érdemes vizsgálni, hogyan változott és alakult az említett fogalom az egyes büntető törvénykönyvekben, ideértve a (lő)fegyver utánzatok megjelenését és a legújabb, vitatottnak tekinthető módosítást is.

Este artigo pretende registrar uma experiência de Inovação em Tecnologia Social no campo da Psicologia, que tem como proposta refletir e intervir sobre a violência sexual contra a mulher, no município de Niterói -RJ, e tecer com mulheres redes potentes de cuidados a partir dos dispositivos e serviços que o município oferece no âmbito das políticas públicas para o enfrentamento e cultura da paz. Intenta não só dar visibilidade à experiência intitulada “Cuidando de mulheres expostas à violência sexual: empoderando mulheres e tecendo redes”, mas também introduzir, no âmbito da Psicologia, a relevância das chamadas Tecnologias Sociais (TS) e o seu modo de construção de conhecimento baseado em diretrizes como: participação da comunidade, escuta da demanda social, relevância e eficácia social, diálogo entre diferentes saberes, acessibilidade e apropriação das tecnologias, sustentabilidade econômica e inovação e construção cidadã do processo democrático. É uma aposta na potência das TS para a Psicologia.

Zorawar Daulat Singh, Power & Diplomacy: India’s Foreign Policies During the Cold War (Oxford University Press, 2019). pp. 398, ₹950. ISBN 978-0199489640. Sudhanshu Tripathi, India’s Foreign Policy: Dilemma Over Nonalignment 2.0 (SAGE Publications, 2020). pp. 203, ₹895. ISBN 978-9353286422.

Purpose Successful execution of public–private partnership (PPP) projects is the most desirable outcome to all stakeholders. Previous studies show that one of the topmost obstacles to fulfil this desire on the project is financial risks. Nonetheless, inadequate holistic studies exist on linking the management of this challenge to the financial returns of the project. This study aims to develop a theoretical framework interrelating financial risks, financial controls and financial performance of PPP projects. Design/methodology/approach The theoretical framework is informed and supported by existing theories and previous empirical studies from construction management, finance and economics. The underlying theories captured in the framework were chosen for their relevance and applicability to PPP projects. The propositions developed from the analysis of the theories and the empirical literature are summarised in three main hypotheses and 26 operationalised sub-hypotheses. Findings The major elements of the framework include the financial risks and 12 sub-themes which are commonly experienced on PPP projects. Financial policies and procedures on controlling financial losses of the projects are also included in the framework. Lastly, this study creates financial criteria on the projects which are intrinsically embedded in the framework to serve as benchmark to support the measurement of financial success. Research limitations/implications This study is a theoretical review of classical theories and empirical studies, and therefore, not all researches and managerial controls have not been included in this framework due to restricted time and limited studies on the topic. Practical implications This paper would serve as a multidimensional guide to project managers to mitigate financial risks and hopefully enhance the financial success of PPPs. Theoretically, this paper outlines the dimensions of managing financial risks of PPPs that require valid and reliable measurement to test the interrelationships of the constructs by further studies in the construction research community. Originality/value This theoretical framework makes ambitious efforts to embrace multifaceted theories from different disciplines to shed light on holistic mechanisms to mitigate financial risks to improve financial returns of PPP projects.

The autonomy thesis is the claim that one cannot get a normative statement from purely descriptive statements. But despite its intuitive appeal a precise formulation of the thesis has remained elusive. In a recent paper, Maguire (2015) makes the promising suggestion that the thesis should be understood in terms of ground. But Maguire’s formulation, I argue, is based on controversial taxonomic assumptions that make the autonomy thesis into a non-substantive claim. I develop an alternative ground-based formulation of the autonomy thesis that appeals to the notion of normative relevance, which is in turn understood using the tools of truthmaker semantics. This formulation of the autonomy thesis avoids well-known counterexamples to other formulations and has significant advantages over Maguire’s formulation.

The study is intended to investigate the impact of applying fair value, as represented in two dimensions: the relevance of fair value accounting, and the obstacles confronting fair value accounting on investment decision making, for which the hypotheses of the study has been confirmed. The problem focusses on the impact of ambiguous standards, accounting disclosures, and the lack of credibility and reliability of investment decision making. The study is also intended to determine the positive effects of applying the fair value in terms of achieving quality in profits and enabling investment decision making to take correct decisions. The study attempts to investigate the role of fair value in determining the actual value of the entity depending on the market value of bank assets so as to improve future expectations and compare with other banks that depend on fair value. A questionnaire has been distributed to a sample of 70 individuals working at commercial banks in Karbala, Iraq. of accounts and auditors and investment decision-makers. we used multiple regression and the backward method in our statistical analysis. The study asserts the necessity to have legislation related to fair value and that consolidates the concepts of fair value and the ways in which this can be measured in banks through additional training courses.

As the first of three articles, the present essay explores the character of selected aspects of early Buddhism in order to assess its potential relevance as a reference point for those engaged in research on mindfulness in psychology. The exploration, which proceeds in critical dialog with suggestions made by Donald Lopez Jr. and Evan Thompson, covers the topics of the Buddha’s omniscience, Buddhist cosmology, the notion of karma, the role of rebirth, the past lives of the Buddha, and the role of religious authority vis-à-vis the scope of personal investigation in early Buddhist thought. The present paper is meant to serve as a corrective to an apparent tendency in recent scholarship, as part of an in itself deserved criticism of exaggerated positions taken by Buddhist modernists, to overlook or even deny rational dimensions of Buddhist thought, here in particular taken up from the viewpoint of its earliest phase. This tendency appears at times to be based on a lack of historical perspective or understanding of Buddhist doctrines and their development.