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.

Understanding New Product Project Performance

Purpose – The purpose of this paper is to summarize the accumulated body of knowledge on the performance of new product projects and provide directions for further research. Design/methodology/approach – Using a refined classification of antecedents of new product project performance the research results are meta-analyzed in the literature in order to identify the strength and stability of predictor-performance relationships. Findings – The results reveal that 22 variables have a significant relationship with new product project performance, of which only 12 variables have a sizable relationship. In order of importance these factors are the degree of organizational interaction, R&D and marketing interface, general product development proficiency, product advantage, financial/business analysis, technical proficiency, management skill, marketing proficiency, market orientation, technology synergy, project manager competency and launch activities. Of the 34 variables 16 predictors show potential for moderator effects. Research limitations/implications – The validity of the results is constrained by publication bias and heterogeneity of performance measures, and directions for the presentation of data in future empirical publications are provided. Practical implications – This study helps new product project managers in understanding and managing the performance of new product development projects. Originality/value – This paper provides unique insights into the importance of predictors of new product performance at the project level. Furthermore, it identifies which predictor-performance relations are contingent on other factors.

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.