The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners

We investigate the ethical behaviour of small business owners by focusing on individuals' motivations to comply with tax obligations. In a study of 330 small business owners, we assess the role of internalised motivation to pay taxes versus extrinsic motivation in driving tax compliance. First, we find that internalised and extrinsic motivation have distinct predictors. Internalised motivation is related to strong personal moral norms to comply and a sense that the fiscal system is fair. Extrinsic motivation is related to perceptions that penalties are severe, that checks are likely, and is associated with a perceived lack of tax knowledge. Second, we find that, when considered together, internalised motivation but not extrinsic motivation predicts self-reported tax compliance. Third, we test the undermining hypothesis by which the presence of extrinsic motivation may crowd out the positive effect of internalised motivation. We find evidence of a motivation crowding effect only at very high levels of extrinsic motivation. We discuss avenues for further integration of motivation theory in research on tax compliance behaviour, and more generally the study of regulatory compliance and ethical behaviour in business settings.     

Models of recognition: A review of arguments in favor of a dual-process account

The majority of computationally specified models of recognition memory have been based on a single-process interpretation, claiming that familiarity is the only influence on recognition. There is increasing evidence that recognition is, in fact, based on two processes: recollection and familiarity. This article reviews the current state of the evidence for dual-process models, including the usefulness of the remember/know paradigm, and interprets the relevant results in terms of the source of activation confusion (SAC) model of memory. We argue that the evidence from each of the areas we discuss, when combined, presents a strong case that inclusion of a recollection process is necessary. Given this conclusion, we also argue that the dual-process claim that the recollection process is always available is, in fact, more parsimonious than the single-process claim that the recollection process is used only in certain paradigms. The value of a well-specified process model such as the SAC model is discussed with regard to other types of dual-process models.     

Parents' and teachers' concordance with children's self-ratings of suicidality: findings from a high-risk sample

This study examined concordance between adult and child reports of child suicidality using a sample of 1,046 8-year-old children at risk for, or having experienced, maltreatment. Concordance was low with both caregivers and teachers. For children reporting no suicidality, caregiver-child agreement was associated with few transitions in caregiver and low social withdrawal and aggression, and teacher-child agreement was associated with non-White ethnicity, good academic performance, and low thought problems. For children reporting suicidality, care-giver-child agreement was associated with perceptions of child mental health needs, aggression, and somatic complaints, and teacher-child agreement was associated with thought problems.     

Strategic grouping in the spatial span memory task

Spatial short-term memory performance was examined in relation to participants' strategies. A total of 20 adult participants viewed and reproduced sequences of locations that varied in length (five, six, seven, or eight locations) and spatial separability (a manipulation of the configurations). In trial-by-trial self-reports, participants described five types of strategies. Chunking the spatial sequences into groups of three or four locations was the sole strategy associated with increased accuracy. Participants demonstrated considerable variability in the strategies that they selected, suggesting that cognitive resources are allocated to strategy selection, execution, and monitoring in the spatial span task. Spatially separable sequences were more accurately recalled than nonseparable sequences, independent of strategic grouping, suggesting two levels of grouping in the spatial span task.     

Cognitive-behavioral therapy of insomnia: A clinical case series study of patients with co-morbid disorders and using hypnotic medications

Cognitive-behavioral therapy for insomnia (CBTi) has demonstrated considerable efficacy within randomized clinical trials and case-series designs. This case-series study in a community sleep medicine clinic assessed the effectiveness of an eight-session CBTi protocol chronic insomnia patients who were allowed to continue their use of hypnotics (intent-to-treat n = 48), administered by a clinical psychology doctoral student receiving training and supervision in CBTi by a behavioral sleep medicine certified clinician. Outcome measures included daily sleep diaries, self-report measures on insomnia severity, dysfunctional beliefs and attitudes about sleep, daytime sleepiness, as well as medication usage. Patients showed significant improvements in sleep onset latency, wake time after sleep onset, sleep efficiency, insomnia severity, and dysfunctional sleep beliefs from pre- to post-treatment. No changes were seen in daytime sleepiness - patients were not excessively sleepy either before or after treatment. Use of sleep medication declined significantly from 87.5% pre-treatment to 54% post-treatment, despite no active efforts to encourage patients to withdraw. Results demonstrate that a CBTi conducted in a community sleep medicine clinic with patients not required to discontinue sleep-related medications can have similar effects as therapy delivered among those not on medication.     

Strategic grouping in the spatial span memory task

Spatial short-term memory performance was examined in relation to participants’ strategies. A total of 20 adult participants viewed and reproduced sequences of locations that varied in length (five, six, seven, or eight locations) and spatial separability (a manipulation of the configurations). In trial-by-trial self-reports, participants described five types of strategies. Chunking the spatial sequences into groups of three or four locations was the sole strategy associated with increased accuracy. Participants demonstrated considerable variability in the strategies that they selected, suggesting that cognitive resources are allocated to strategy selection, execution, and monitoring in the spatial span task. Spatially separable sequences were more accurately recalled than nonseparable sequences, independent of strategic grouping, suggesting two levels of grouping in the spatial span task.     

“They Go Too Far”: Reply to Review Essays by Lewes and O'Connor

Kenneth Lewes and Noreen O'Connor share little common ground in their discussions of Lesbian Lives. They agree that it represents, in Lewes's words, “important trends in psychoanalysis and more general intellectual discourse” (“the developing discourse on homosexuality, the ascendancy of feminist ideas within psychoanalysis, … the shift … from classical drive theory to … more … relational approaches, and the influence of postmodern social and literary thought”). But whereas O'Connor welcomes a text she sees as offering “critiques of traditional psychoanalysis's binary theorising of gender and sexuality,” Lewes finds that Lesbian Lives presents “certain questions and difficulties, especially to those who, like myself, espouse theoretical and political allegiances quite different from them.” This article responds to several of Lewes's distortions and misreadings, including his allegations that the authors believe they can “conduct therapy without theory or value” and that they “insist on the essential sameness of people who are heterosexual and homosexual.” Lewes also wrongly attributes to the authors a simplistic belief in “sexual fluidity” and the “multiplicity of selves.” Instead, the text of Lesbian Lives in various ways encourages psychoanalysis to incorporate into its developmental models what it has learned clinically about the multiple dimensions of subjective experience.