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Conduct disorder (CD) causes high financial and social costs, not only in affected families but across society, with only moderately effective treatments so far. There is consensus that CD is likely caused by the convergence of many different factors, including genetic and adverse environmental factors. There is ample evidence of gene-environment interactions in the etiology of CD on a behavioral level regarding genetically sensitive designs and candidate gene-driven approaches, most prominently and consistently represented by MAOA. However, conclusive indications of causal GxE patterns are largely lacking. Inconsistent findings, lack of replication and methodological limitations remain a major challenge. Likewise, research addressing the identification of affected brain pathways which reflect plausible biological mechanisms underlying GxE is still very sparse. Future research will have to take multilevel approaches into account, which combine genetic, environmental, epigenetic, personality, neural and hormone perspectives. A better understanding of relevant GxE patterns in the etiology of CD might enable researchers to design customized treatment options (e.g. biofeedback interventions) for specific subgroups of patients.
I examine the determinants of both perceived inflation and unemployment in one single survey and include Big Five traits in the analysis. This is the first survey on this topic in Germany. My sample consists of 1771 students from different fields and levels. Using PhD students’ estimates as a reference, I create categories for underestimation and overestimation of both variables. Multinomial logit regressions show that females overestimate both variables. Education and news consumption reduce misestimation. A higher level of Neuroticism is related with a higher probability to overestimate unemployment. Overstating (understating) one indicator is associated with overstating (understating) the other.
Aims Plants directly and indirectly interact with many abiotic and biotic soil components. Research so far mostly focused on direct, individual abiotic or biotic effects on plant growth, but only few studies tested the indirect effects of abiotic soil factors on plant growth. Therefore, we investigated how abiotic soil conditions affect plant performance, via changes induced by soil biota. Methods In a full-factorial experiment, we grew the widespread grass Dactylis glomerata either with or without soil biota and investigated the impact of soil temperature, fertility and moisture on the soil biota effects on plant growth. We measured biomass production, root traits and colonization by arbuscular mycorrhizal fungi as well as microbial respiration. Important Findings We found significant interaction effects between abiotic soil conditions and soil biota on plant growth for fertility, but especially for soil temperature, as an increase of 10 degrees C significantly changed the soil biota effects on plant growth from positive to neutral. However, if tested individually, an increase in soil temperature and fertility per se positively affected plant biomass production, whereas soil biota per se did not affect overall plant growth, but both influenced root architecture. By affecting soil microbial activity and root architecture, soil temperature might influence both mutualistic and pathogenic interactions between plants and soil biota. Such soil temperature effects should be considered in soil feedback studies to ensure greater transferability of results from artificial and experimental conditions to natural environmental conditions.
The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants.
This book offers a clear, critical, and comprehensive overview of theoretical and experimental work on information structure. Different chapters examine the main theories of information structure in syntax, phonology, and semantics as well as perspectives from psycholinguistics and other relevant fields. Following the editors’ introduction the book is divided into four parts. The first, on theories of and theoretical perspectives on information structure, includes chapters on topic, prosody, and implicature. Part II covers a range of current issues in the field, including focus, quantification, and sign languages, while Part III is concerned with experimental approaches to information structure, including processes involved in its acquisition and comprehension. The final part contains a series of linguistic case studies drawn from a wide variety of the world’s language families
Recht und Psychologie – zwei Materien, die sich in kaum einem Lebensbereich so unmittelbar begegnen wie im Sport. Ein Charakteristikum des modernen Profifußballs liegt in der affektiven und spekulativen Dimension des Sportspiels Fußball. Das Verhalten aller unmittelbar und mittelbar Beteiligten ist psychologischen Einflüssen ausgesetzt, die zu Sondersituationen führen. Das betrifft die Vereine mit Spielern und Organen ebenso wie die Verbände als Organisatoren des Spielbetriebs und die Zuschauer. Die rechtliche Gestaltung und Beurteilung muss auf die psychologischen Implikationen und deren Rahmenbedingungen (Leistungsdruck, Medienaufmerksamkeit, Begeisterung, Zufall) spezifisch reagieren und das psychologische Moment mit aufnehmen.
Auf der Potsdamer Tagung wurden praxisorientierte Problemfragen aus dem Bereich des nationalen und internationalen Sportrechts zur Diskussion gestellt. Die Referenten haben in kurzen Referaten Rechtsprobleme aus ihrer Praxis, Ideen und Thesen dazu präsentiert und diese im Plenum diskutieren lassen. Die aufschlussreichen Ergebnisse enthält der vorliegende Tagungsband.