Measuring the Ethical Propensities of Accounting Students: Mach IV versus DIT

This study responds to Bay and Greenberg's (Bay, D.D. and Greenberg, R.R. (2001). The relationship of the DIT and behavior: A replication. Issues in Accounting Education 10(3): 367–380) call to investigate alternative psychometric instruments to measure ethical behavior other than the heavily relied upon Defining Issues Test. The Mach IV scale (Christie, 1970) has been cited in more than 500 published psychological studies; however, it has not been used extensively in the accounting ethics research. This study provides some preliminary evidence on the use of the Mach IV scale in an accounting ethics context. Similar to ethics studies in other academic disciplines, results across two dependent measures indicate accounting students high in Machiavellianism are more likely to view questionable ethical behavior as acceptable. The research findings also indicate that the Machiavellian construct appears to be a better predictor of ethical propensities in comparison to the commonly used Defining Issues Test. The paper concludes with a discussion on how these reported research findings impact the accounting profession and accounting education.     

The White–Coat Effect: Physician Attire and Perceived Authority, Friendliness, and Attractiveness

Although previous studies have evaluated the effects of attire on doctor–patient interaction, the common assumption of a tradeoff between perceptions of medical authority/ status versus trustworthiness/openness has not been established. Thirty–eight male and 40 female participants rated their perceptions of same– and opposite–gender models who all were identified as doctors, but who were wearing different attire. The results indicate that authority and trust are not opposing factors and that a white coat and formal attire are clearly superior to casual attire. Additionally, perceptions of attractiveness of same– and opposite–gender doctors were rated, finding gender differences in perceptions different from, but theoretically similar to, prior findings. For females rating male models, perceptions of authority and attractiveness appear to be related.     

Imitation from 12 to 24 months in autism and typical development: a longitudinal Rasch analysis

The development of imitation during the second year of life plays an important role in domains of sociocognitive development such as language and social learning. Deficits in imitation ability in persons with autism spectrum disorder (ASD) from toddlerhood into adulthood have also been repeatedly documented, raising the possibility that early disruptions in imitation contribute to the onset of ASD and the deficits in language and social interaction that define the disorder. This study prospectively examined the development of imitation between 12 and 24 months of age in 154 infants at familial risk for ASD and 78 typically developing infants who were all later assessed at 36 months for ASD or other developmental delays. The study established a developmental measure of imitation ability and examined group differences over time, using an analytic Rasch measurement model. Results revealed a unidimensional latent construct of imitation and verified a reliable sequence of imitation skills that was invariant over time for all outcome groups. Results also showed that all groups displayed similar significant linear increases in imitation ability between 12 and 24 months and that these increases were related to individual growth in both expressive language and ratings of social engagement but not in fine motor development. The group of children who developed ASD by age 3 years exhibited delayed imitation development compared with the low-risk typical outcome group across all time-points, but were indistinguishable from other high-risk infants who showed other cognitive delays not related to ASD.     

Beta-adrenergic receptor activation during distinct patterns of stimulation critically modulates the PKA-dependence of LTP in the mouse hippocampus

Activation of β-adrenergic receptors (β-ARs) enhances hippocampal memory consolidation and long-term potentiation (LTP), a likely mechanism for memory storage. One signaling pathway linked to β-AR activation is the cAMP-PKA pathway. PKA is critical for the consolidation of hippocampal long-term memory and for the expression of some forms of long-lasting hippocampal LTP. How does β-AR activation affect the PKA-dependence, and persistence, of LTP elicited by distinct stimulation frequencies? Here, we use in vitro electrophysiology to show that patterns of stimulation determine the temporal phase of LTP affected by β-AR activation. In addition, only specific patterns of stimulation recruit PKA-dependent LTP following β-AR activation. Impairments of PKA-dependent LTP maintenance generated by pharmacologic or genetic deficiency of PKA activity are also abolished by concurrent activation of β-ARs. Taken together, our data show that, depending on patterns of synaptic stimulation, activation of β-ARs can gate the PKA-dependence and persistence of synaptic plasticity. We suggest that this may allow neuromodulatory receptors to fine-tune neural information processing to meet the demands imposed by numerous synaptic activity profiles. This is a form of “metaplasticity” that could control the efficacy of consolidation of hippocampal long-term memories.The hippocampus importantly contributes to memory function in the mammalian brain (Zola-Morgan et al. 1986; Eichenbaum et al. 1990; Otto and Eichenbaum 1992; Phillips and LeDoux 1992; Remondes and Schuman 2004). It has reciprocal connections with numerous cortical areas, including those responsible for high-level integration of spatial and contextual data from the external environment (Lavenex and Amaral 2000). As such, the hippocampus is well positioned to receive and survey a broad range of information and select behaviorally salient data for long-term storage. Activity-dependent enhancement of hippocampal synaptic strength can store information carried in patterns of afferent neural activity (Bliss and Collingridge 1993; Moser et al. 1998; Nathe and Frank 2003; Whitlock et al. 2006). Substantial evidence suggests that long-term potentiation (LTP) of synaptic strength plays important roles in the formation of long-term memory (LTM) (Doyere and Laroche 1992; Bourtchuladze et al. 1994; Abel and Lattal 2001; Genoux et al. 2002). As such, mechanistic studies of LTP have shed valuable light on how the mammalian brain stores new information.The hippocampus receives dense noradrenergic projections from the locus coeruleus, a brain structure that can influence many vital brain functions, including attention, sleep, arousal, mood regulation, learning, and memory (Berridge and Waterhouse 2003). Both α- and β-adrenergic receptor subtypes are present on hippocampal neurons (Morrison and Foote 1986; Berridge and Waterhouse 2003), and noradrenaline (NA) acts on hippocampal β-adrenergic receptors (β-ARs) to facilitate the retention and recall of memory (Izquierdo et al. 1998; Ji et al. 2003; Murchison et al. 2004). In humans, stimulation of the noradrenergic neuromodulatory system enhances memory for emotional stimuli, and inhibition of β-ARs prevents this memory enhancement (Cahill et al. 1994; van Stegeren et al. 1998; O’Carroll et al. 1999).Consistent with the notion that selective enhancement of LTM may occur following β-AR activation, stimulation of β-ARs can also facilitate the persistence of LTP. In areas CA3 and CA1, β-AR activation facilitates the induction of long-lasting LTP when paired with certain patterns of electrical stimulation (Huang and Kandel 1996; Gelinas and Nguyen 2005). However, the mechanisms by which different patterns of stimulation control synaptic responsiveness to β-AR activation are unclear.β-ARs couple to guanine-nucleotide-binding regulatory Gs proteins to stimulate adenylyl cyclase activity and increase intracellular cAMP (Seeds and Gilman 1971; Maguire et al. 1977). A main target of cAMP signaling is activation of cAMP-dependent protein kinase (PKA), a kinase that is required for some forms of long-lasting LTP and for consolidation of hippocampal LTM (Frey et al. 1993; Abel et al. 1997; Nguyen and Woo 2003). Interestingly, the PKA-dependence of hippocampal LTP displays plasticity: Specific temporal patterns of synaptic stimulation, such as repeated and temporally spaced 100-Hz stimulation, elicit LTP that requires PKA for its expression (Woo et al. 2003). Also, spatial “enrichment” can increase the PKA-dependence of LTP in mice, and this is correlated with improved hippocampal memory function (Duffy et al. 2001). However, it is unclear whether activation of β-ARs can critically gate the PKA-dependence of LTP. In this study, we examine the effects of β-AR activation on LTP generated by various patterns of afferent stimulation in area CA1 of the hippocampus, and we determine the role of PKA in these β-AR-modulated forms of LTP.     

The role of protein synthesis in memory consolidation: progress amid decades of debate

A major component of consolidation theory holds that protein synthesis is required to produce the synaptic modification needed for long-term memory storage. Protein synthesis inhibitors have played a pivotal role in the development of this theory. However, these commonly used drugs have unintended effects that have prompted some to reevaluate the role of protein synthesis in memory consolidation. Here we review the role of protein synthesis in memory formation as proposed by consolidation theory calling special attention to the controversy involving the non-specific effects of a group of protein synthesis inhibitors commonly used to study memory formation in vivo. We argue that molecular and genetic approaches that were subsequently applied to the problem of memory formation confirm the results of less selective pharmacological studies. Thus, to a certain extent, the debate over the role of protein synthesis in memory based on interpretational difficulties inherent to the use of protein synthesis inhibitors may be somewhat moot. We conclude by presenting avenues of research we believe will best provide answers to both long-standing and more recent questions facing field of learning and memory.     

Validity of the Developmental Test of Visual-Motor Integration Supplemental Developmental Test of Visual Perception

Visual perceptual skills of school-age children are often assessed using the Supplemental Developmental Test of Visual Perception of the Developmental Test of Visual-Motor Integration. The study purpose was to consider the construct validity of this test by evaluating its scalability (interval level measurement), unidimensionality, differential item functioning, and hierarchical ordering of its items. Visual perceptual performance scores from a sample of 356 typically developing children (171 boys and 185 girls ages 5 to 11 years) were used to complete a Rasch analysis of the test. Seven items were discarded for poor fit, while none of the items exhibited differential item functioning by sex. The construct validity, scalability, hierarchical ordering, and lack of differential item functioning requirements were met by the final test version. Since 7 test items did not fit the Rasch analysis specifications, the clinical value of the test is questionable and limited.     

Measurement of equity sensitivity: a comparison of the Equity Sensitivity Instrument and Equity Preference Questionnaire

The psychometric properties of the Equity Sensitivity Instrument (Huseman, Hatfield, & Miles, 1985, 1987) and Equity Preference Questionnaire (Sauley & Bedeian, 2000) are compared. 173 undergraduate business majors completed several work attitude and personality measures. Results suggest that the Equity Preference Questionnaire may be a better measure of the equity sensitivity construct than the Equity Sensitivity Instrument which is typically used in research. Reliabilities for the scores on the Equity Sensitivity Instrument and Equity Preference Questionnaire were equivalent (coefficient alphas of .85 and .86, respectively); however, evidence for convergent and content validity was greater for the Equity Preference Questionnaire. Understanding individual differences in perceptions of equity and how best to measure these differences can affect workplace outcomes (e.g., turnover, employee engagement.     

Six Ways of Salvation: How Does Jesus Save?

Abstract : Using the model method for comparative analysis of theological theories, this article compares and contrasts six models of atonement: (1) Jesus as teacher of true knowledge; (2) Jesus as moral example and influence; (3) Jesus as the victorious champion and liberator; (4) Jesus as our satisfaction; (5) Jesus as the happy exchange; and (6) Jesus as the final scapegoat.     

Interpreting visual preferences in the visual paired-comparison task

Performance on the visual paired-comparison (VPC) task has typically been interpreted with E. Sokolov's (1963) comparator model of the orienting response; novelty preferences are interpreted as evidence of retention, whereas null preferences are interpreted as evidence of forgetting. Here the authors capitalized on the verbal nature of human adults to clarify the interpretation of visual preferences in VPC performance. In 2 experiments, adults were tested on either the VPC task or a forced-choice recognition task after delays of 3 min to 12 months. In Experiment 1, adults tested on the VPC task exhibited novelty preferences after short delays, null preferences after intermediate delays, and familiarity preferences after long delays. In Experiment 2, adults tested on the forced-choice recognition task exhibited high levels of accuracy irrespective of delay, but the latency with which they recognized the stimuli increased systematically over the retention interval. These data are inconsistent with a simple Sokolovian interpretation of VPC performance and instead suggest that memory may be expressed as a novelty preference, null preference, or familiarity preference depending on the accessibility of the representation.