The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students’ Ethical Judgments

This study considers the possibility of auditing students’ ethical judgment being affected by two factors, namely ethical orientation and gender. While tests revealed that more idealistic students judged some unethical situations more strictly than less idealistic students, overall no significant relationship was found between ethical orientation and ethical judgment. The study also reported no significant relationship between gender and ethical judgment. Furthermore, males were as likely as females to be classified as high idealists. Overall, the findings from the current study inform auditing educators that discriminating among students on the basis of ethical orientation and gender may not assist in stimulating students’ discussion and resolution of ethical dilemmas.

Differential effects of magnetic pulses on the orientation of naturally migrating birds

In migratory passerine birds, strong magnetic pulses are thought to be diagnostic of the remagnetization of iron minerals in a putative sensory system contained in the beak. Previous evidence suggests that while such a magnetic pulse affects the orientation of migratory birds in orientation cages, no effect was present when pulse-treated birds were tested in natural migration. Here we show that two migrating passerine birds treated with a strong magnetic pulse, designed to alter the magnetic sense, migrated in a direction that differed significantly from that of controls when tested in natural conditions. The orientation of treated birds was different depending on the alignment of the pulse with respect to the magnetic field. These results can aid in advancing understanding of how the putative iron-mineral-based receptors found in birds' beaks may be used to detect and signal the intensity and/or direction of the Earth's magnetic field.

Orientation and navigation in bats: known unknowns or unknown unknowns?

Bats have been extensively studied with regard to their ability to orient, navigate and hunt prey by means of echolocation, but almost nothing is known about how they orient and navigate in situations such as migration and homing outside the range of their echolocation system. As volant animals, bats face many of the same problems and challenges as birds. Migrating bats must relocate summer and winter home ranges over distances as far as 2,000 km. Foraging bats must be able to relocate their home roost if they range beyond a familiar area, and indeed circumstantial evidence suggests that these animals can home from more than 600 km. However, an extensive research program on homing and navigation in bats halted in the early 1970s. The field of bird navigation has advanced greatly since that time and many of the mechanisms that birds are known to use for navigation were not known or widely accepted at this time. In this paper I discuss what is known about orientation and navigation in bats and use bird navigation as a model for future research in bat navigation. Technology is advancing such that previous difficulties in studying orientation in bats in the field can be overcome and so that the mechanisms of navigation in this highly mobile animal can finally be elucidated.

Assessment of fibre orientation in ultra high performance fibre reinforced concrete and its effect on flexural strength

Fibre distribution and orientation in a series of round panel specimens of ultra high performance fibre reinforced concrete (UHPFRC) was investigated using electrical resistivity measurements and confirmed by X-ray CT imaging. By pouring specimens in different ways, the orientation of steel fibres was influenced and the sensitivity of the electrical resistivity technique was investigated. The round panels were tested in flexure and the results are discussed in relation to the observed orientation of fibres in the panels. It was found that the fibres tended to align perpendicular to the direction of flow. As a result, panels poured from the centre were significantly stronger than panels poured by other methods because the alignment of fibres led to more fibres bridging the radial cracks formed during mechanical testing.

Excitation of the 3p^4(4s,3d,4p) Ar^+ states during Ar photoionization:Intensity, alignment, and orientation

Ar photoionization is studied using the R-matrix formalism with emphasis on the simultaneous excitation of the residual A^r+ ion. Cross sections have been obtained for excitation of the 3p^4(3d,4s,4p) states. A comparison with experiments having a resolution of 70 meV shows reasonable agreement for the position and shape of resonance structures. The relative magnitude of the resonances proves to be more elusive. The partial cross section for excitation of the 3p^4(3Pe)4p(2P_3/2^o) and (2D_3/2^o) levels is treated in more detail. A comparison of LS-coupling calculations with high-resolution experimental results shows good agreement for both the excitation cross sections and the polarization of the fluorescence. We also predict the orientation for both levels. We demonstrate that the polarization of the fluorescence originating from the (2D_3/2^o) level can be employed to study spin-orbit effects in Ar photoionization.