The moral reasoning abilities of Australian and Malaysian accounting students : a comparative analysis

If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision-making to be influenced by one's culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students' moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.

Detection of vehicles with monolithic classifier vis-à-vis a boosted cascaded classifier

This paper describes the comparison of accuracy and performance of two machine learning approaches for visual object detection and tracking vehicles, from an on-road image sequence. The first is a neural network based approach. Where an algorithm of multi resolution technique based on Haar basis functions was used to obtain an image with different scales. Thereafter a classification was carried out with the multilayer feed forward neural network. Principle Component Analysis (PCA) technique was used as a dimension reduction technique to make the classification process much more efficient. The second approach is based on boosting which also yields very good detection rates. In general, boosting is one of the most important developments in classification methodology. It works by sequentially applying a classification algorithm to reweighed versions of the training data, followed by taking a weighted majority vote of the sequence of classifiers thus produced. For this work, a strong classifier was trained by the adaboost algorithm. The results of comparing the two methodologies visà-vis shows the effectiveness of the methods that have been used.

General practitioners’ decision to refer patients to dietitians : insight into the clinical reasoning process

The aim of this project was to describe general practitioners’ (GPs’) decision-making process for reducing nutrition risk in cardiac patients through referring a patient to a dietitian. The setting was primary care practices in Victoria. The method we employed was mixed methods research: in Study 1, 30 GPs were interviewed. Recorded interviews were transcribed and narratives analysed thematically. Study 2 involved a survey of statewide random sample of GPs. Frequencies and analyses of variance were used to explore the impact of demographic variables on decisions to refer. We found that the referral decision involved four elements: (i) synthesising management information; (ii) forecasting outcomes; (iii) planning management; and (iv) actioning referrals. GPs applied cognitive and collaborative strategies to develop a treatment plan. In Study 2, doctors (248 GPs, 30%) concurred with identified barriers/enabling factors for patients’ referral. There was no association between GPs’ sex, age or hours worked per week and referral factors. We conclude that a GP’s judgment to offer a dietetic referral to an adult patient is a four element reasoning process. Attention to how these elements interact may assist clinical decision making. Apart from the sole use of prescribed medications/surgical procedures for cardiac care, patients offered a dietetic referral were those who were considered able to commit to dietary change and who were willing to attend a dietetic consultation. Improvements in provision of patients’ nutrition intervention information to GPs are needed. Further investigation is justified to determine how to resolve this practice gap.

Validating planning heritage : evidence and reasoning for national heritage recognition of the 'City of Adelaide Plan' and park lands

The Adelaide Park Lands and the ‘City of Adelaide Plan’ (1837), as prepared by Colonel William Light, have long been held up as an international precedent in town planning literature. The celebrated model, embraced by Ebenezer Howard to describe his Garden City theory, has several layers of cultural landscape heritage. The ‘Plan’, in recent years, has been subject to a rigorous investigation of its Indigenous and colonization evolutionary layers to inform moves to list the landscape as possessing national heritage status under relevant Australian heritage regimes, and more recently under the National Heritage List regime, as a pre-emptive strategy towards an eventual World Heritage nomination of the cultural landscape and ‘Plan’.

The effect of the work environment on accounting students' moral reasoning and development

Puxty et al. (1994) claim that professional accountants are induced to act ethically through two aspects of their socialisation, the education process, and the influence of work experience and role models who show what it means to be ethical. The education of accountants is not simply a matter of becoming technically competent, it is also a process of internalising accepted norms of professional conduct. Student accountants learn acceptable behaviour by learning the principles of good conduct in their education, and receiving advice and observing what significant others do in the workplace. The purpose of this paper is to explore the effect of the work environment on accounting students moral reasoning and development by comparing the DIT P-scores of accounting students pre and post cooperative education. Cooperative eduction is an industry placement program where students are required to work in commerce and industry for one year. Findings indicate that DIT P-scores decrease during cooperative education suggesting that accounting students, whilst in the work environment, do not reason according to their capability as measured by their pre-test scores.

CARSA : A context-aware reasoning-based service agent model for AI planning of web service compostion

In order to achieve automatic and more intelligent service composition, dynamic description logic (DDL) is proposed and utilized as one emerging logic-level solution. However, reasoning optimization and utilization in such DDL-related solutions is still an open problem. In this paper, we propose the context-aware reasoning-based service agent model (CARSA) which exploits the relationships among different service consumers and providers, together with the corresponding optimization approach to strengthen the effectiveness of Web service composition. Through the model, two reasoning optimization methods are proposed based on the substitute relationship and the dependency relationship, respectively, so irrelevant actions can be filtered out of the reasoning space before the DDL reasoning process is carried out. The case study and experimental analysis demonstrates the capability of the proposed approach.

The mutual obligation policy in Australia : the rhetoric and reasoning of recent social security policy

Since 1997, the Australian Federal Liberal Government has introduced policies which have sought to reduce rates of unemployment, particularly long-term unemployment. The policy, known as Mutual Obligation, increased the expectations on unemployed people in return for their social security payment. At the same time, previous labour market programmes and government assistance schemes were scrapped or privatised. This article explores the justification of the term 'Mutual Obligation' by examining both the language and the underlying principles of the policy. By defining the problem of unemployment in terms of flaws in the previous social security system, the stage is set for the government to introduce policies which remedy those flaws by emphasising self- reliance in favour of government assistance. Further, by invoking notions of fairness and mutuality, the article argues that the term 'Mutual Obligation' masks both the extent and the strength of the obligations imposed on unemployed people.

Spatial reasoning via active observation

This paper presents a model for space in which an autonomous agent acquires information about its environment. The agent uses a predefined exploration strategy to build a map allowing it to navigate and deduce relationships between points in space. The shapes of objects in the environment are represented qualitatively. This shape information is deduced from the agent's motion. Normally, in a qualitative model, directional information degrades under transitive deduction. By reasoning about the shape of the environment, the agent can match visual events to points on the objects. This strengthens the model by allowing further relationships to be deduced. In particular, points that are separated by long distances, or complex surfaces, can be related by line-of-sight. These relationships are deduced without incorporating any metric information into the model. Examples are given to demonstrate the use of the model.

Spatial reasoning by active observation

The problem of deriving spatial relationships between objects in general requires high lever' abstract representation, and it would pose difficulties even for human observer. Based on a formalism for spatial layouts proposed earlier, we present methods for deducing spatial relations between objects by an active, sighted agent in a large-scale environment. The deduction of spatial relations is based on simple visual clues, and thus this technique is more feasible than schemes that rely on complex object recognition.