Suchergebnisse

Alexander-Kenneth Nagel: Corona und andere Weltuntergänge: Apokalyptische Krisenhermeneutik in der modernen Gesellschaft. Bielefeld: transcript 2021. 978-3-8376-5595-7

Ingo Reuter: Weltuntergänge - Vom Sinn der Endzeit-Erzählungen. Stuttgart: Reclam 2020. 978-3-15-019678-6

Gregor J. Betz, Saša Bosančić (Hrsg.): Apokalyptische Zeiten - Endzeit- und Katastrophenwissen gesellschaftlicher Zukünfte. Weinheim: Beltz Juventa 2021. 978-3-7799-6203-8

ABSTRACT
Using the Securities and Exchange Commission's Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real-world fraud from the perspective of an employee, manager, or executive (a "case participant") involved in the accounting impropriety. The case features individual and group components that may be customized to fit the instructor's needs. The individual component examines a case participant's choices in committing accounting improprieties using an ethical decision-making framework. The group component includes an analysis of the accounting, the fraud triangle, possible preventative measures, and takeaways applicable to students' future careers. By requiring students to step into the shoes of a case participant, this assignment increases student awareness of deliberate choices leading to financial reporting fraud and equips students with an ethical decision-making framework should they encounter a financial reporting ethical conflict in the workplace.

ABSTRACTThis paper illustrates the development and use of rubrics to improve the learning assessment process and enhance the teaching-learning relationship. We highlight the multidimensional benefits of rubrics as valuable tools for student assessment (grading), course assessment (at the instructor level), and program assessment (at the administrator/curriculum committee/accreditation level). Moreover, rubrics may improve qualitative feedback on learning to students and instructors. Development of effective rubrics is framed in terms of learning goals, measurable learning outcomes, choice of assessment vehicle/assignment, and use of data collected from rubrics for feedback and/or improvement. The paper then offers an example set of rubrics designed to assess student achievement of three learning goals common to many undergraduate accounting programs: accounting measurement, research, and critical thinking. This paper may prove useful for instructors looking to use rubrics to improve the teaching-learning process and concurrently evaluate learning goal achievement for course or program assessment. As an auxiliary benefit, the use of scoring rubrics may simplify grading, as well as data collection in documenting assurance of learning for accreditation purposes.

AbstractPrior research has established the positive effect of green marketing on purchase intentions. Less well known is why. Two empirical studies were conducted to investigate trust as an important mediator explaining the relationship between green marketing and purchase intentions. In study one, we successfully replicate prior research, again finding higher purchase intentions for companies that engage in green marketing. Additionally, trust in the company was found to mediate this relationship. Study two then examines the underlying mechanisms of expertise and prosocial orientation on the relationship between green marketing and trust, and then serially to purchase intentions. Demographic boundary conditions of age and gender were also investigated. Despite previous research indicating that gender affects perceptions of sustainable marketing, gender was not found to influence trust through perceptions of expertise and prosocial orientation. Interestingly, consumer age was found to influence perceptions of the company's expertise but not prosocial orientation. Younger consumers, specifically those about 38 and younger, believe that companies using green marketing display more expertise compared to those that do not, ultimately increasing perceptions of trust in the company.

OBJECTIVE: To assess whether Massachusetts legislation directed at intensive care unit (ICU) nurse staffing was associated with improvements in patient outcomes. DESIGN: Retrospective cohort study; difference-in-difference design to compare outcomes in Massachusetts with outcomes of other states (before and after the March 31, 2016 compliance deadline). SETTING: Administrative claims data collected from medical centers across the United States (Vizient, Inc). PATIENTS: Adults between ages 18-99 years old who were admitted to ICUs for ≥1 day. INTERVENTIONS: Massachusetts General Law c. 111, § 231, which established (1) maximum patient-to-nurse assignments of 2:1 in the ICU, and (2) that this determination should be based on a patient acuity tool and by the staff nurses in the unit. MEASUREMENTS AND MAIN RESULTS: Nurse staffing increased similarly in Massachusetts (N = 11 ICUs, Baseline patient-to-nurse ratio 1.38±0.16 to Post-mandate 1.28±0.15, p = 0.006) and other states (N = 88 ICUs, Baseline 1.35±0.19 to Post-mandate 1.31±0.17, p = 0.002); difference-in-difference p = 0.20. Massachusetts ICU nurse staffing regulations were not associated with changes in hospital mortality within Massachusetts (Baseline N=29754, standardized mortality ratio 1.20±0.04 to Post-mandate N=30058, 1.15±0.04, p=0.11) or when compared to changes in hospital mortality in other states (Baseline N=572,952, 1.15±0.01 to Post-mandate N=567,608,1.09±0.01; difference-in-difference p = 0.69). Complications (Massachusetts: Baseline 0.68% to Post-mandate 0.67%; other states: Baseline 0.72% to Post-mandate 0.72%; difference-in-difference p = 0.92) and do-not-resuscitate orders (Massachusetts: Baseline 13.5% to Post-mandate 15.4%; other states: Baseline 12.3% to Post-mandate 14.5%; difference-in-difference p = 0.07] also remained unchanged relative to secular trends. Results were similar in interrupted time series analysis, as well as in subgroups of community hospitals and workload intensive patients receiving mechanical ventilation. CONCLUSIONS: ...