On the potential cost effectiveness of scientific audits

The rationale for the routine performance of scientific audits has been previously discussed, and it has been proposed that independent professionals audit scientific data just as certified public accountants in independent public accounting firms audit financial data (1–4). Scientific audits would typically require the examination of data in laboratory notebooks and other work sheets, upon which research publications are based. Examples of such audits have been publicized recently, although these represent audits which have been conducted relatively inefficiently, over periods of several years per audit, and which have only been conducted due to the persistence of whistleblowers suspecting scientific fraud (5, 6). A detailed report has also appeared on the results of an audit of the research activities of a particular individual, where the audit was limited solely to an examination of the research publications themselves for errors and discrepancies (7). It should be emphasized that the purpose of conducting scientific audits is not only to detect fabrication of experimental results but also to monitor presumably more prevalent, non‐fraudulent, inappropriate practices, such as misrepresentation of data, inaccurate reporting, and departure from institutional guidelines for handling hazardous materials, working with human subjects, etc.

Two concerns which have been raised concerning the performance of scientific audits relate to cost. What would they cost, and who would pay for them? These questions, however, may be turned around. What does it cost not to conduct such audits, and who pays for that? An assumption often made is that science is self‐correcting, that sooner or later the truth will be revealed because of the need to replicate experiments of others for independent verification of novel findings (8). Testimony recently presented at a U.S. congressional hearing suggests that the self‐correcting manner in which science advances represents a very slow and inefficient process for uncovering scientific fraud (5, 6, 9). Data from a survey of university scientists was also presented, indicating “. . . a reluctance to take prompt, corrective action not only when an investigator suspects another of misconduct but also should the investigator discover flaws in his or her own published reports‐whether the flaws were the result of honest error or fraud”; (10).

The uncritical acceptance by established scientists that the self‐correcting process works compounds the problem. The Editor of Science has written that”;. . . 99.9999 percent of reports are accurate and truthful. . .”; (8). If indeed only 0.0001% of published reports were inaccurate or untruthful, there would be little justification for scientific audits. However, congressional testimony from the National Institutes of Health (NIH) revealed that”;. . . the NIH Director's office has handled an average of 15–20 allegations and reports of misconduct annually in its extramural programs, which supports the work of approximately 50,000 scientists”; (11). As I shall attempt to demonstrate, since NIH alone receives fraud‐related complaints concerning the work of at least 0.03% of scientists it supports in other institutions, and since evidence indicates that the incidence of fraud is considerably greater than 0.03% (10, 12), the need to audit data is justifiable on the basis of being cost effective.     

The Dilemma of International Financial Reporting Standards and the Optimization of Financial Reporting—From the Perspective of Marx’s Theory of Fictitious Capital*

Following the outbreak of the subprime financial crisis, international accounting standards came under heavy fire for being strongly pro-cyclical. Under those standards, financial reporting mixes financial statement data with financial analysis data, seriously weakening the public interest function of financial reporting. An analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both defective. In line with the principle of “accounting based on legal fact,” we use the methodology of “historical cost accounting plus fair value disclosure” to distinguish between legal fact and financial expectations in financial reporting. This is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.     

Managing the science in the presence of financial conflict of interest

ABSTRACT

We consider the question of why (primarily) and how (secondarily) to perform scientific oversight of research performed by investigators with a financial conflict of interest (COI). One way to frame the trade-off of having investigators with financial COI participate in research is through a decision rule: “Our institution is willing for financially conflicted investigators to participate in research around their intellectual property if (a) the science is likely to be significantly better with their participation (or if other significant benefits accrue); and (b) the COI can be adequately managed”.

A key component of COI management is the demonstration that the underlying science is sufficiently rigorous and transparent, and in turn, a scientific oversight plan is a key element of that demonstration. Scientific oversight plans should be proactively generated, by individuals (i.e., scientific reviewers) who are independent and expert, and they should assess the rigor and transparency of the research, in a fashion which is fair and efficient.

Abbreviations: COI: conflict of interest; SOP: scientific oversight plan     

Measuring Support Provisions for People Living With Disabilities in South Asia: An Accessibility Index

ABSTRACT

The terms “empowerment,” “rights,” and “inclusiveness” are now commonly used in public policy, but little emphasis is placed on “accessibility” issues in the integration of disabled people. This article proposes a composite index to measure economic support provisions, such as employment, vocational training, microfinance, and safety nets. The index was tested in a case study (N= 245) of two districts in Pakistan. Results support a “cost/benefit”-based philosophy, rather than the “means–ends” goal, where the disabled poor are viewed as unproductive and risky payers, instead of giving them an opportunity to exercise their potential. Change for the disadvantaged poor can be brought about with the mandatory use of this index in local annual audits. Future research might examine the impact of the index and standardize it for global use.     

Which ethics for science and public policy?

The problem of inaccurate, misapplied or fraudulent scientific data could be addressed by government regulations, or by self‐regulation from within science itself. To many, self‐regulation implies the grounding of research activities in some “neutral”; standard of “ethics”; acceptable in a “pluralistic”; society. Yet, there is no such thing as a “neutral ethics”; and many “contemporary”; theories contain such serious theoretical deficiencies and contradictions that they are practically inapplicable. As a viable alternative to these theoretical and practical problems, an objectively based realistic framework of ethics is considered, and used to ground both the individual scientific and the collective public policy decision making processes. This is an ethics of properly integrated relationships. It is then applied to an analysis of many of the causes of incorrect scientific data, as well as of many of the internal and external pressures and abuses often experienced by scientists today. This approach respects the integrity of each decision maker as a human being and a moral agent—which in turn better insures the integrity of the protocol, the data, and the public policy decisions which follow—and ultimately, the integrity of the scientific enterprise itself. The alternative is government regulations.     

Financial efficiency and accounting quality: The impact of institutional micro-factors on FDI

In this paper, we explore whether factors such as financial markets and accounting qualities contribute to foreign direct investment (FDI). We use a unique data source: the survey data from World Economic Forum, to measure the efficiency of the financial markets and the quality of accounting standards. With this unique data, we demonstrate that financial markets and accounting quality are important factors of FDI inflow into a country. In particular, FDI is positively correlated with the strength of financial audits and reporting standards and venture capital availability for all countries. We also show that accounting quality measures are more important for developing and emerging countries than for developed countries. On the other hand, financial market measures, especially the access to venture capital, have a bigger impact in attracting FDI flow into developed countries. These results support the hypothesis that local financial markets and accounting quality affect FDI. The results have strong policy implications for governmental regulatory agencies.     

“新闻是如何可能的”：现代新闻话语生产的形式与逻辑

作为普遍观念中的权利“载体”,新闻话语的功能价值研究受到学界的格外关注,却遮蔽了对其生产形式的澄清。实际上,“新闻话语”与“话语”关系紧密相连,从社会生产的角度看,新闻话语提供日常生活事实上的意义架构与实践批判,通过职业报道和非职业形式维系了民主制度下的信息流通;从话语历史的角度看,新闻生产表征“权力与权利”在启蒙与技术社会的直接博弈,渗透了不同社会情境下媒介组织规则与人的主体性的控制与反制。深入新闻话语生产的构成形式,观察它的生产主体和内在要素,对于反思和延展“新闻是如何可能的”这一理论命题将有着重要的分析价值。     

Scientific misconduct: Undue process

Numerous professional societies, universities, research funding sources, federal agencies, and Congressional committees have expressed concern about an apparent increasing incidence of scientific misconduct. Many of these organizations also have published standards for defining such misconduct and their procedures for investigating allegations of scientific misconduct. The futility of these procedures is illustrated by an example of blatant data falsification and fabrication in two different research projects conducted by a single researcher. The problem derives from administrative and judicial systems which have evolved to a stage where they are more concerned with process than outcome. An alternative to the resulting interminable “due process”; of the present system is tentatively suggested.     

The Implementation of Medical Audit

As part of the 1989 NHS Review, the government made participation in audit compulsory for the medical profession. Prior to this time, medical audit had been fragmented, implemented by “top-down”initiatives promoted by professional bodies as well as by localized “bottom-up”exercises undertaken by committed individuals. The paper uses evidence gained from four case studies of the implementation of medical audit in acute hospitals post 1989, to argue that during the early stages of policy implementation individualistic tendencies have, to some extent inadvertently, been given their head. This has not resulted in stronger external management of medical activities, as the government appeared initially to intend, but rather in locally determined medical audit activity, focused on technical process and medical management. However examining medical audit in the wider context of the total package of NHS reforms and of concurrent changes in medical management, suggests that medical interests, and the individualism that is characteristic of medical organization, will become diluted and less segregated in the future.     

Taking Financial Relationships into Account When Assessing Research

Many scientific journals, government agencies, and universities require disclosure of sources of funding and financial interests related to research, such as stock ownership, consulting arrangements with companies, and patents. Although disclosure has become one of the central approaches for responding to financial conflicts of interest (COIs) in research, critics contend that information about financial COIs does not serve as a reliable indicator of research credibility, and therefore, studies should be evaluated solely based on their scientific merits. We argue that, while it is indeed important to evaluate studies on their scientific merits, it is often difficult to detect significant influences of financial relationships that affect research credibility. Moreover, at least five factors can be examined to determine whether financial relationships are likely to enhance, undermine, or have no impact on the credibility of research. These include as follows: whether sponsors, institutions, or researchers have a significant financial stake in the outcome of a study; whether the financial interests of the sponsors, institutions, or researchers coincide with the goal of conducting research that is objective and reliable; whether the sponsor, institution, or researchers have a history of biasing research in order to promote their financial goals; how easy it is to manipulate the research in order to achieve financial goals; and whether oversight mechanisms are in place which are designed to minimize bias. Since these factors vary from case to case, evaluating the impact of financial relationships depends on the circumstances. In some situations, one may decide that the financial relationships significantly undermine the study's credibility; in others, one may decide that they have no impact on credibility or even enhance it.     

社会工作视角下高校辅导员工作缺失的思考

高等教育大众化的发展需要学生管理工作理念和方法的创新。高校辅导员作为管理学生工作的核心力量,需要改变“以事为本”的传统管理模式,采用“以人为本”的现代管理模式。社会工作中助人自助的宗旨,尊重、平等和服务的理念,个案工作、小组工作和社区工作的方法,专业化、科学化的学科队伍,对高校辅导员管理学生工作具有深刻的启示。     

Decentring the NHS: A Case Study of Resource Allocation Decisions within a Health District

The aim of New Labour's health policy is to shift more of the balance of power and responsibility for services to the local level. But, while the government proclaims a new decentralized NHS, doubts exist about the extent to which the reality on the ground matches the tone of policy. This article reports empirical work examining the level of autonomy purchasers have over budgetary allocation. A case study analysis of purchasing within a single district was undertaken for the financial year 2001/2 which included semi‐structured interviews with key officers responsible for budget allocation. Purchasers approach a new financial year with a starting position that matches the previous year's allocation—the “baseline”, this is adjusted for inflation and, as has happened over the last few years, increased further in real terms by “growth funds” for service modernization and government initiatives. The analysis shows a clear dissonance between policy and practice; although purchasers have complete control over their “baseline budgets”, the study found that this does not “ring true” at the local level. Only about a fifth of growth funds were at the discretion of purchasers as most are taken by national priorities and pay and price inflation. Further decentralization is planned, which includes transferring more control of funds to primary care trusts by 2004, the extent to which these measures will change the perceptions of those working in the service remains to be seen—only then will the government be able to claim a truly decentred service.     

The office of scientific integrity investigations: The importance of data analysis

Certified Public Accountants serve as independent auditors of financial statements. They perform information‐integrity testing for the economy and society, adding creditability to financial statements prepared by organizations’ management. Investors, creditors, and others rely on these financial statements and the audit report to make business decisions. Auditing work involves gathering evidence (research) and forming an opinion (reporting results) about the “fairness”; of financial statements according to regulatory, legal, and professional rules. As researchers, auditors are subject to a complex network of mechanisms to promote accountability in their work. These mechanisms exist at environmental, professional, and audit‐firm levels. They combine to influence the judgments of individual auditors.     

A call for the development of “good research practices” (GRP) guidelines

It is proposed that the scientific community develop and implement “Good Research Practices”; (GRP) guidelines in order to improve the quality of research, reduce the incidence of scientific misconduct, and save large sums of monies from being wasted.     

Beyond “linking knowledge and action”: towards a practice-based approach to transdisciplinary sustainability interventions

ABSTRACT

The imperative to “link knowledge and action” is widely invoked as a defining characteristic of sustainability research. The complexities of sustainability challenges such as climate change and biodiversity loss mean that linear models of knowledge and action, where knowledge is produced first (by researchers) then “applied to” action (by policy actors), are considered insufficient. Researchers have developed more dynamic, open-ended and collaborative forms of policy engagement such as transdisciplinary and co-production research. Although promising these approaches often remain captive to linear assumptions that hinder their transformative potential. We contribute by providing a relational model of knowledge and action rooted in contemporary practice theory. A practice-based approach suggests the primary task of participants in transdisciplinary interventions is to find workable solutions to situations of dynamic complexity that are fundamentally indeterminate and unpredictable. Knowledge is not “applied to” action, but drawn upon, produced and used from within the situation at hand, allowing researchers and policy actors alike to better harness the emergent character of situational developments and outcomes. A practice-based approach provides a conceptual language that captures the experienced complexities of intervening for sustainability, reconfigures the nature of “actionable knowledge,” and identifies appropriate modes of evaluation for transdisciplinary and co-produced research.     

跨越“文野之别”的实践——再论费孝通的江村研究

江村是著名社会学家、人类学家费孝通成名的起点，又是他近70年持续研究中国农村发展道路的研究基地。他踏出的江村研究之路，表达了西方人类学大师“梦寐以求的愿望”，开拓了人类学从研究野蛮人转向研究文明人的新时代。文章指出，费孝通的江村研究是由环环相扣的偶然因素促成的，同时又是有计划、动机明确、志向高远的一项研究。他进行的中国乡村“文明社区”——江村研究的实践， 跨越了“文野之别”，开拓了人类学研究的新领域，西方学者给予了高度评价。时代造就了《江村经济》，《江村经济》把费孝通推向了世界学术前沿。费孝通“志在富民”，江村研究以探索农民怎样发展生产力，摆脱贫困走向富裕道路为主旨，揭示了“江村人”的思想观念、人际关系和生活方式等的变化。文章认为费孝通的“江村”研究在理论和实践上做出了重大的贡献，为后继学者的研究奠定了基础。他未竟的事业，将由“江村学”研究肩负。     

Taking social policy personally: How does neuroticism affect welfare state attitudes?

The role of the “Big Five” personality traits in driving welfare state attitudes has received scant attention in social policy research. Yet neuroticism in particular—a disposition to stress, worry, and get nervous easily—is theoretically likely to be an important driver of welfare attitudes precisely because welfare states deliver social “security” and “safety” nets. Using cross-sectional data from the German Socio-Economic Panel, we study three distinct attitude types (dissatisfaction with the social security system, feelings of personal financial insecurity, and preferences for state provision) and multiple social need contexts (including unemployment, ill health, old age, and nursing care). Controlling for established explanations such as self-interest, partisanship, and socialization, neuroticism does not systematically affect support for state provision. But it robustly increases general dissatisfaction with social security, as well as financial insecurity across various need contexts. Neurotic people are thus less happy with welfare state programmes across the board, yet they also appear to need these programmes more. This trait may be an important deeper layer driving other social attitudes.     

A Qualitative Case Study on Recovery and Personal Growth in Korean Drug Addicts

ABSTRACT

In recent years, crimes related to drug smuggling and production have gradually increased in Korea. This qualitative case study explores the experiences of Koreans recovering from drug addiction and identifies specific details and mechanisms of recovery. For this purpose, participants were selected based on criteria such as engaging in social activities after recovery from addiction for 3 years or more. Next, one-on-one in-depth interviews were conducted with five voluntarily consenting participants. Data were analyzed using the within-/cross-case analysis suggested by Creswell. Substantial personal growth took place in the recovery process for drug addicts. Nineteen themes were identified as manifestations of personal growth through within-case analysis. Four common themes were then derived through cross-case analysis. These four common themes were “reconnection with reality,” “embracing the essence of one's own existence,” “reconstructing oneself in social relations,” and “self-love.” The study's results suggest that a recovery program needs to be developed wherein the program not only enables drug addicts to reflect on their current existence but also allows them to develop their specific coping skills. Future research should be broadened to consider the social support mechanism and viewpoints of people including family and local community members in close contact with drug addicts.     

Deliberate Trust and Intuitive Faith: A Dual‐Process Model of Reliance

Drawing on the dual process framework from social and cognitive psychology, this paper reconciles two distinct conceptualizations of trust prevalent in the literature: “rational” calculative and irrational “affective” or normative. After critically reviewing previous attempts at reconciliation between these distinctions, we argue that the notion of trust as “reliance” is the higher order category of which “deliberate trust” and “intuitive faith” are subtypes. Our revised approach problematizes the conflation of epistemic uncertainty with phenomenological uncertainty while providing sound footing for a key sociological insight: that reliance on the routine social order is both the cognitive default and based on substantial practical evidence. We develop two broad suggestions for future research from these implications: (1) sociological research should examine the role of intuitive faith—as opposed to deliberate trust—in late modern societies, and (2) analysts should challenge the role of deliberate trust as the “modal” form of reliance in contemporary research.     

Performance management that works? Improving public services by making use of intrinsic motivation

One of the central features of public governance in the 2000s was an extension in the use of performance management (PM), but research has suggested that the “gaming” of PM systems became commonplace and that measured performance data was often unreliable. However, PM is necessary in some form, and has fared better in some settings than others. This article presents a systematic comparison based on two case studies where success has been claimed, from English local government and the Quality and Outcomes Framework in the National Health Service, as a means to generating insights into how PM systems can be made to work better. It links its analysis to Frey's and Deci's work on intrinsic motivation in order to theoretically explain its findings before exploring how the insights generated can be applied to other service settings.