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Self-validation theory (SVT) is introduced and presented as a series of six postulates. The core notion of SVT is that thoughts become more consequential for judgment and action as the perceived validity of the thoughts is increased. Instead of focusing on the objective accuracy of thoughts, self-validation research focuses on a subjective sense that one's thoughts are valid or appropriate to use. People come to rely on any thought more when they perceive that thought is likely to be true (cognitive validation) or because they feel good about the thought (affective validation). Perceptions of thought validity are influenced by thought-relevant as well as incidental factors (e.g., one's moods, sense of ease), and the impact of these factors can vary with their meaning. Individual and situational factors moderate when people rely on their assessments of validity and what thoughts are salient to validate. In short, SVT is a comprehensive and integrative framework from which to examine the use of thoughts across many seemingly diverse variables, outcomes, and domains in psychology. The theory is also relevant to understanding judgments in numerous applied contexts. By identifying moderators and mediators of thought validation processes and outcomes, SVT is capable of specifying when and why many different variables have an impact on judgments and actions. (PsycInfo Database Record (c) 2022 APA, all rights reserved).

Social and behavioral science research proliferated during the COVID-19 pandemic, reflecting the substantial increase in influence of behavioral science in public health and public policy more broadly. This review presents a comprehensive assessment of 742 scientific articles on human behavior during COVID-19. Two independent teams evaluated 19 substantive policy recommendations (“claims”) on potentially critical aspects of behaviors during the pandemic drawn from the most widely cited behavioral science papers on COVID-19. Teams were made up of original authors and an independent team, all of whom were blinded to other team member reviews throughout. Both teams found evidence in support of 16 of the claims; for two claims, teams found only null evidence; and for no claims did the teams find evidence of effects in the opposite direction. One claim had no evidence available to assess. Seemingly due to the risks of the pandemic, most studies were limited to surveys, highlighting a need for more investment in field research and behavioral validation studies. The strongest findings indicate interventions that combat misinformation and polarization, and to utilize effective forms of messaging that engage trusted leaders and emphasize positive social norms.

The Problematic Pornography Use Scale (PPUS) was originally designed to help predicting pornography consumption. Despite the frequency with which this scale is used in the scientific literature, there is still relatively little evidence regarding the predictive validity of this important instrument. This current research introduces a construct capable of improving the ability of the scale to predict pornography consumption (meta-cognitive certainty).Over two studies, participants completed the PPUS and the meta-cognitive certainty in their responses to the scale was measured (Study 1) or manipulated (Study 2). Self-reported porn consumption was the criterion measure in both studies, with an additional actual overt behavior relevant to consumption of porn included in Study 2.As expected, the PPUS significantly predicted porn consumption, confirming the predictive validity of the scale. More importantly, meta-cognitive certainty was capable of moderating the extent to which scores on the PPUS could predict porn consumption, with greater consistency between the PPUS and reported behavior from those with high (vs. low) meta-cognitive certainty.These data suggest that considering meta-cognitive certainty may be useful for predicting when the link between the PPUS and porn consumption is stronger.

The coronavirus pandemic has raised pressing questions about effective public health communication. Prior research has shown a persuasive advantage of arguments emphasizing a behavior’s benefits for others’ health, compared to benefits for the recipients. We suggest that other-focused (vs. self-focused) messages function more as moral arguments and should thus be especially persuasive to people who moralize public health. Across three studies, people perceived other-focused (vs. self-focused) appeals for social distancing more as moral arguments. Further, evaluations of these messages’ persuasiveness were moderated by how much the recipient already moralized public health. Other-focused arguments tended to be perceived as more persuasive than self-focused arguments primarily among people who saw public health as a moral issue, which had corresponding effects on social distancing intentions. These findings provide critical insight to health communicators and underscore the importance of understanding that a message’s impact can depend on audience characteristics.

Summary Background The Thymectomy Trial in Non-Thymomatous Myasthenia Gravis Patients Receiving Prednisone (MGTX) showed that thymectomy combined with prednisone was superior to prednisone alone in improving clinical status as measured by the Quantitative Myasthenia Gravis (QMG) score in patients with generalised non-thymomatous myasthenia gravis at 3 years. We investigated the long-term effects of thymectomy up to 5 years on clinical status, medication requirements, and adverse events. Methods We did a rater-blinded 2-year extension study at 36 centres in 15 countries for all patients who completed the randomised controlled MGTX and were willing to participate. MGTX patients were aged 18 to 65 years at enrolment, had generalised non-thymomatous myasthenia gravis of less than 5 years' duration, had acetylcholine receptor antibody titres of 1·00 nmol/L or higher (or concentrations of 0·50–0·99 nmol/L if diagnosis was confirmed by positive edrophonium or abnormal repetitive nerve stimulation, or abnormal single fibre electromyography), had Myasthenia Gravis Foundation of America Clinical Classification Class II–IV disease, and were on optimal anticholinesterase therapy with or without oral corticosteroids. In MGTX, patients were randomly assigned (1:1) to either thymectomy plus prednisone or prednisone alone. All patients in both groups received oral prednisone at doses titrated up to 100 mg on alternate days until they achieved minimal manifestation status. The primary endpoints of the extension phase were the time-weighted means of the QMG score and alternate-day prednisone dose from month 0 to month 60. Analyses were by intention to treat. The trial is registered with ClinicalTrials.gov, number NCT00294658. It is closed to new participants, with follow-up completed. Findings Of the 111 patients who completed the 3-year MGTX, 68 (61%) entered the extension study between Sept 1, 2009, and Aug 26, 2015 (33 in the prednisone alone group and 35 in the prednisone plus thymectomy group). 50 (74%) patients completed the 60-month assessment, 24 in the prednisone alone group and 26 in the prednisone plus thymectomy group. At 5 years, patients in the thymectomy plus prednisone group had significantly lower time-weighted mean QMG scores (5·47 [SD 3·87] vs 9·34 [5·08]; p=0·0007) and mean alternate-day prednisone doses (24 mg [SD 21] vs 48 mg [29]; p=0·0002) than did those in the prednisone alone group. 14 (42%) of 33 patients in the prednisone group, and 12 (34%) of 35 in the thymectomy plus prednisone group, had at least one adverse event by month 60. No treatment-related deaths were reported during the extension phase. Interpretation At 5 years, thymectomy plus prednisone continues to confer benefits in patients with generalised non-thymomatous myasthenia gravis compared with prednisone alone. Although caution is appropriate when generalising our findings because of the small sample size of our study, they nevertheless provide further support for the benefits of thymectomy in patients with generalised non-thymomatous myasthenia gravis. Funding National Institutes of Health, National Institute of Neurological Disorders and Stroke.

Purpose – The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts between regulators and other stakeholders, and in framing the debate on the transnational regulation of accounting into the future. The academic community must bring intellectual rigor to thinking on the issues. The purpose of this paper is to put the case that there is a new research agenda to be formed by taking a view that combines existing work on the transnational regulation of accounting with a contemporaneous understanding of the forces for regulatory and professional change, and insight into the roles that various actors have assumed historically and will likely play going forward, so as to develop workable and sust...

PurposeThe purpose of this paper is to offer an empirical account of how a group of financial professionals uses intellectual capital (IC) information, and the value that the group imputes to IC reporting. The paper also aims to understand the group's ability to privately access information that might help them determine the value of a company's IC in support of their decision‐making.Design/methodology/approachSurvey administered to a group of financial professionals in Hong Kong.FindingsRespondents would like companies to be more transparent and provide more information on their IC. Respondents believe that greater IC disclosure would be rewarded with an increase in the company's share price – even though few respondents thought that they would pay more themselves for enhanced disclosure. Further, most respondents seem to be currently addressing their IC information needs through private information channels, and rate the publicly provided information as poorly suited to their needs.Practical implicationsGreater regulatory control may be needed to ensure that information being communicated privately also enters the public domain in a timely fashion. It is also suggested that making market participants more aware of the positive effects of voluntary disclosure on stock prices may lead to an increase in voluntary disclosure.Originality/valueThe paper provides empirical evidence on the value relevance of IC information from a user's perspective.

This paper investigates voluntary intellectual capital disclosure (ICD) by listed Hong Kong companies. It uses data taken from the years 1992, 1998 and 2002 to give a longitudinal account of voluntary ICD. Company size and industry effects on voluntary ICD are tested, as are the effects of time and level of disclosure on the financial success of a company. We find that levels of voluntary ICD are low but increase over time. Size and industry effects are found, while company financial success is positively correlated with the voluntary disclosure. These findings have implications for policy formulation and practice in relation to the reporting of intellectual capital.

To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective intellectual capital management should consider another dimension: orphan knowledge. Orphan knowledge relates to questions such as: Do organisations “unlearn” things or forget things and repeat past mistakes? Do some organisations unnecessarily duplicate equivalent activities within different areas of the organisation? If orphan knowledge exists, then organisations need to understand their potential for creating orphan knowledge. This paper defines orphan knowledge, and provides evidence of its potential by developing various scenarios and relating case‐study analysis from a sample of Australasian organisations. Indications are that even in organisations considered current “best practice” in managing intellectual capital, there is a medium to high potential for orphan knowledge to be created. Future research will determine whether different knowledge types, namely explicit versus tacit knowledge, have differing potentials for knowledge orphaning. Further research will consider the chief knowledge officer’s role in preventing and recovering organisation orphan knowledge.

There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold. First, the key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed, and not reported within a consistent framework when reported at all. Second, the main areas of intellectual capital reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure. Third, even in an Australian enterprise thought of as “best practice” in this regard, a comprehensive management framework for intellectual capital is yet to be developed, especially for collecting and reporting intellectual capital formation. In conclusion, Australian companies do not compare favourably with several European firms in their ability to measure and report their intellectual capital in the annual report.

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.

Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream management accounting textbooks, as tools of management accounting education, have the effect of encouraging students of the discipline to be unaware, unquestioning and uncritical of the social and organizational effects of management accounting practice. Aims to explore, through illustrations from a leading mainstream management accounting text, both the obvious and the more subtle ways in which such texts can inculcate these future practitioners with norms of practice that preclude management accounting’s emancipatory role in society. Considers in the course of this analysis the described purpose of management accounting; the assumptions made about human behaviour; the presentation of class structures and interests; and the importance of cultural specificity when considering management accounting. Counter‐illustrations are offered of how accounting educators might move towards encouraging students to consider accounting’s enabling possibilities. Finally, suggests areas for further investigation and effort which are material to the development of an enabling accounting.

Greifeneder & Unkelbach Experiencing Thinking Part 1: Foundations of Fluency Research Unkelbach & Greifeneder A general model of fluency effects in judgment and decision making Topolinski The sources of fluency: Identifying the underlying mechanisms of fluency effects Garcia-Marques, Mackie, Claypool, & Garcia-Marques Once more with feeling! Familiarity and positivity as integral consequences of previous exposure Hansen & Wanke Fluency in Context: Discrepancy Makes Processing Experiences Informative Part 2: Classic Fluency Effects in New Perspective Wanke Almost everything you always wanted to know about ease-of-retrieval effects Brinol, Tormala, & Petty Ease and Persuasion: Multiple Processes, Meanings, and Effects Hafner Assimilation or contrast? How fluency channels comparison processing Halberstadt & Winkielman When good blends go bad: How fluency can explain when we like and dislike ambiguity Part 3: The Usefulness of Fluency Oppenheimer & Alter The Fluency Sleeper Effect: Disfluency Today Promotes Fluency Tomorrow Reber Critical Feeling: The Strategic Use of Processing Fluency Herzog & Hertwig The Ecological Validity of Fluency Greifeneder, Bless, & Scholl About swift defaults and sophisticated safety nets: A process perspective on fluency's validity in judgment Part 4: Final Assessment Fiedler Fluency and Behavior Regulation: Adaptive and Maladaptive Consequences of a Good Feeling Unkelbach & Greifeneder Thinking about "experiences of thinking": What have learned and where do we go from here

Oculopharyngeal muscular dystrophy (OPMD) presents with progressive ptosis, dysphagia and limb girdle weakness, and is caused by expansion of a trinucleotide tandem repeat within the gene encoding poly-(A) binding protein 2.To review the clinical manifestations of all genetically confirmed patients with OPMD in Scotland identified since 2002, and to estimate the delay between symptom onset and diagnosis. Method Retrospective case note review.The authors identified 17 patients. The commonest first symptom was ptosis at about the age of 60 years. Three to 20 years elapsed from the onset of ptosis to OPMD diagnosis. In 14 (82%) patients, dysphagia had developed by the time of diagnosis, and four (24%) out of these 14 patients with dysphagia had undergone a decade of investigation and treatment for pharyngeal problems. Thirteen patients (77%) also had symptoms of limb girdle muscle weakness. Every patient had a first-degree relative with ptosis.OPMD could have been diagnosed earlier in every patient in this case series. Greater awareness of OPMD among ophthalmologists, gastroenterologists and otolaryngologists may lead to earlier diagnosis, improved management and avoidance of unnecessary investigations.

Background The U.S. Supreme Court’s Olmstead decision affirmed the right of individual with disabilities to live in the community. Centers for independent living (CILs) and other disability advocacy organizations have initiated a wide range of efforts to emancipate (i.e., transition) adults with disabilities from undesired nursing home placements to community living. There is, however, a paucity of published information about the nursing home transition process for adults with disabilities. Objective/Hypothesis The objectives of this research were to: (1) assess the levels of nursing home emancipation services and barriers to nursing home transitions, including the role of secondary health conditions, and (2) to assess nursing home transition policies and procedures. Methods We conducted 2 studies. First, we surveyed 165 CILs operating nursing home emancipation programs. Second, we reviewed the written transition policy and procedures documents of 28 CILs from 14 states. Results Respondents reported transitioning a total of 2,389 residents from nursing homes back to community living arrangements during the previous year, with only 4% of those returning to a nursing home for any reason. While most of the policies reflected many components of a standard model, several components appeared underrepresented. Conclusions Findings suggest the need to expand on established programs to build evidence-based practices.

Multinational organizations operate across a variety of complex competitive environments. Achieving the right balance of global alignment and local flexibility is central to competitive success for these organizations. Viewed from an intellectual capital perspective, multinational organizations need to: design and execute appropriate structures and systems (structural capital); engage and align its international workforce (human capital); and, generate favourable relationships across the multitude of stakeholders it interacts with globally (relational capital). But in pursuing these goals, a number of issues and challenges are faced: How to make sense of intellectual capital investment decisions? How are they to communicate intellectual capital priorities throughout the multinational business? And, with what tools are they to measure and monitor investments and initiatives such that refinements and corrective action can be made? In dealing with these issues, intellectual capital measurement and reporting practices can help. This chapter presents the conceptual framework underpinning intellectual capital, discusses limitations with traditional financial reporting models, outlines the benefits of intellectual measurement, and reports and presents research on the perspective of finance professionals evaluating global companies.

PurposeThe purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels.Design/methodology/approachThe study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data.FindingsLevels of voluntary IC disclosure are found to be low and in qualitative rather than quantitative form in both locations. Disclosure level is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting.Research limitations/implicationsExternal validity may be compromised somewhat by the relatively small sample size. Managers are not observed in the process of making decisions, so management intent is inferred.Practical implicationsDocumenting variations in types of reporting and in reporting frequency enables a greater understanding of why some companies voluntarily report whilst others do not. Such an understanding holds the potential to guide policy‐makers, creditors and investors in giving prescriptions to firms over whom they have control or with whom they have dealings.Originality/valueThis study is the first to comparatively examine the voluntary reporting of IC in a longitudinal setting using Australasian data.

In this paper we question the relevance, and assess the implications, of the practice in banking to use a uniform hurdle rate based on the cost of equity for the purposes of pricing and performance measurement. We examine three perspectives on this issue. First, we point to the potential inconsistency that arises when risk-adjusted performance measures are benchmarked against a hurdle rate based on the systematic of the bank, when these measures are typically linked to economic capital, which takes a total bank (idiosyncratic) perspective on risk. Second, we take a theoretical perspective and use an option pricing framework based on Crouhy et al (1999) to assess the ability of a bank to maintain a uniform hurdle rate and target solvency standard when leverage changes in response to changes in the volatility of bank assets. Finally, we take a practical perspective and develop a loan pricing framework to examine the impact of the uniform hurdle rate assumption on the question of whether or not an increase in the solvency standard - a higher target credit rating - is of benefit to a bank.

The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory requirements for organisations to do so, surveys of practice indicate limited IC reporting practice. In addition, there are limited empirically-validated insights in to the reasons for this apparent 'disconnect' between theory and practice, with important questions remaining unresolved: do users of corporate disclosure information find this adequate? Is there demand for IC reporting? If so, how is this best provided? Given these questions, this study examines the need of decision makers for IC information.

Contents: Foreword. Part I: Introduction. E.S. Knowles, J.A. Linn, The Importance of Resistance to Persuasion. Part II: Nature of Resistance in Persuasion. D.T. Wegener, R.E. Petty, N.D. Smoak, L.R. Fabrigar, Multiple Routes to Resisting Attitude Change. K. Fuegen, J.W. Brehm, The Intensity of Affect and Resistance to Social Influence. Z.L. Tormala, R.E. Petty, Resisting Persuasion and Attitude Certainty: A Meta-Cognitive Analysis. P. Brinol, D.D. Rucker, Z.L. Tormala, R.E. Petty, Individual Differences in Resistance to Persuasion: The Role of Beliefs and Meta-Beliefs. R.J. Shakarchi, C.P. Haugtvedt, Differentiating Individual Differences in Resistance to Persuasion. Part III: Strategies for Overcoming Resistance. E.S. Knowles, J.A. Linn, Approach-Avoidance Model of Persuasion: Alpha and Omega Strategies for Change. S.J. Sherman, M.T. Crawford, A.R. McConnell, Looking Ahead as a Technique to Reduce Resistance to Persuasive Attempts. S. Dal Cin, M.P. Zanna, G.T. Fong, Narrative Persuasion and Overcoming Resistance. J.M. Quinn, W. Wood, Forewarnings of Influence Appeals: Inducing Resistance and Acceptance. B.T. Johnson, A. Smith-McLallen, L.A. Killeya, K.D. Levin, Truth or Consequences: Overcoming Resistance to Persuasion With Positive Thinking. J.Z. Jacks, M.E. O'Brien, Decreasing Resistance by Affirming the Self. B.J. Sagarin, R.B. Cialdini, Creating Critical Consumers: Motivating Receptivity by Teaching Resistance. C.P. Haugtvedt, R.J. Shakarchi, B.M. Samuelsen, K. Liu, Consumer Psychology and Attitude Change. Part IV: Conclusion. E.S. Knowles, J.A. Linn, The Promise and Future of Resistance and Persuasion.

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this paper is to review the use of content analysis as a research method in understanding ICR and to offer some observations on the practical utility of the method. Further, the paper examines several research method issues relating to the use of content analysis that have been discussed in the social environmental accounting literature, but not as yet in the IC literature, which we believe are relevant to investigations underway in the field of ICR. This paper reports on several developmental issues we have confronted when using content analysis to examine the voluntary disclosure of IC in annual reports by various organisations. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of IC by organisations, and suggests why content analysis is well matched to both these theories as a means to collect empirical data to test research propositions.

Increasingly, researchers in the field of Intellectual capital (IC) need to be able to justify the specific research methods they use in the collection of the empirical data that they examine to support opinions regarding the merit of different approaches to managing and reporting Intellectual Capital. Of the various methods available to researchers seeking to understand Intellectual Capital Reporting (ICR), content analysis has proven a popular choice.The aim of this paper is to review the use of content analysis in understanding ICR and to offer some observations on the practical utility of the method. We further examine several research method issues relating to the use of content analysis that have been discussed in the Social Environmental Accounting (SAE) literature, but not as yet in the Intellectual Capital literature, which we believe are relevant to investigations underway in the field of Intellectual Capital Reporting.This paper reports on several developmental issues that we have confronted when using content analysis to examine the voluntary disclosure of Intellectual Capital items by various organisations in their annual reports. The paper also suggests two theoretical foundations for further investigation into the voluntary disclosure of Intellectual Capital by organisations and suggests why content analysis is well matched to both theories as a tool with which to collect the data to test likely research propositions.

see opposing view p. 78 The term “male menopause” is inappropriate because it suggests a sudden drop in sex hormones such as occurs in women in the perimenopausal state. It is not an inevitability but may occur mainly in middle-aged and elderly men when testosterone production and plasma concentrations fall. A threshold of plasma concentrations seems to exist, below which symptoms may become apparent. Testosterone concentrations found to be critical for sexual functioning in men lie around 10.4 mmol/L (300 ng/dL), although they vary among individuals.1Although some have found that differences in plasma testosterone concentrations within the normal range in young healthy men do not correlate with differences in sexual activity and interest, others have shown that differences in the concentrations of the potent metabolite, dihydrotestosterone, do.2,3​311 Table 1 Symptoms of the male climacteric syndrome* Earlier this century, the term “male climacteric” (from theGreek klimacter, the rung of a ladder) was used and is more appropriate because it suggests a decline and not a precipitous drop in hormone concentrations.4,5A landmark paper of 1944 accurately described symptoms, reversed by testosterone replacement but not by placebo, seen in men suffering from an age-associated decline in testosterone concentrations.5Because of the similarity of most of the symptoms between men and women, the term “menopause” gained popularity and has, unfortunately, stuck. An abnormally low concentration of testosterone (hypotestosteronemia) may occur because of testicular dysfunction (primary hypogonadism) or hypothalamic-pituitary dysfunction (secondary hypogonadism) and may be congenital or acquired.

Increasing disposable income and the development of longhaul traffic have produced a significant increase in the number of tourists visiting developing countries. As a result more tourists are being exposed to bacteria, viruses and parasites which few of them may have considered. This article stresses the importance of proper immunization and behavioural precautions, and suggests that the travel industry has a ‘duty of care’ to its customers and should give full information concerning AIDS, malaria, hepatitis B etc. Otherwise the tourism industry will find that their attractive marketing backfires when tourists begin to succumb to these health hazards in appreciable numbers.