The relation between early self‐regulation and classroom context: The role of adult presence, the task’s source of initiation, and social context

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

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The impact of the social context on value and expectancy beliefs in an online graduate program: The role of social presence

Journal of Computer Assisted Learning ◽

10.1111/jcal.12492 ◽

2020 ◽

Author(s):

Ordene V. Edwards

Keyword(s):

Social Context ◽

Social Presence ◽

Graduate Program ◽

The Social ◽

The Impact

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Modeling Syntactic Change under Contact: The Case of Italiot Greek

Languages ◽

10.3390/languages6020074 ◽

2021 ◽

Vol 6 (2) ◽

pp. 74

Author(s):

Cristina Guardiano ◽

Melita Stavrou

Keyword(s):

Social Context ◽

Ancient Greek ◽

Potential Source ◽

Syntactic Change ◽

The Social ◽

Linguistic Structures

In this paper, we investigate patterns of persistence and change affecting the syntax of nominal structures in Italiot Greek in comparison to Modern (and Ancient) Greek, and we explore the role of Southern Italo-Romance as a potential source of interference. Our aim is to highlight the dynamics that favor syntactic contact in this domain: we provide an overview of the social context where these dynamics have taken place and of the linguistic structures involved.

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Eye contact effect: The role of vagal regulation and reactivity, and self-regulation of attention

Current Psychology ◽

10.1007/s12144-021-01682-y ◽

2021 ◽

Author(s):

Alicja Niedźwiecka

Keyword(s):

Executive Functions ◽

Cognitive Performance ◽

Self Regulation ◽

Eye Contact ◽

Autonomic Regulation ◽

Face To Face ◽

Effective Strategies ◽

Contact Effect ◽

The Individual

AbstractEye contact is a crucial aspect of social interactions that may enhance an individual’s cognitive performance (i.e. the eye contact effect) or hinder it (i.e. face-to-face interference effect). In this paper, I focus on the influence of eye contact on cognitive performance in tasks engaging executive functions. I present a hypothesis as to why some individuals benefit from eye contact while others do not. I propose that the relations between eye contact and executive functioning are modulated by an individual’s autonomic regulation and reactivity and self-regulation of attention. In particular, I propose that individuals with more optimal autonomic regulation and reactivity, and more effective self-regulation of attention benefit from eye contact. Individuals who are less well regulated and over- or under-reactive and who do not employ effective strategies of self-regulation of attention may not benefit from eye contact and may perform better when eye contact is absent. I present some studies that justify the proposed hypothesis and point to a method that could be employed to test them. This approach could help to better understand the complex mechanisms underlying the individual differences in participant’s cognitive performance during tasks engaging executive functions.

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