Ethical awareness, orientation and intentions of accounting students

This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree.

The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making.

The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program.

The relation between decentralised structure, budgetary participation and organisational commitment : the moderating role of managers' value orientation towards innovation

Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary participation. Data for the study were collected from 116 managers in manufacturing firms. The results indicate that managers’ VOI has a significant moderating effect on the relationships between the two management control features and managers’ organisational commitment. The results reveal that the relationships are stronger for managers with high VOI than for managers with low VOI. These results have implications for enhancing managers’ organisational commitment through the design of management control systems appropriate for the extent of innovative work values promoted by organisations.

The race that stops a nation : the demand for the Melbourne Cup

This article uses the bounds testing procedure to cointegration, within an autoregressive distributed lag framework to estimate the determinants of attendance at the Melbourne Cup from its inception from 1861 to 2002. Following the literature on the demand for professional team sports, attendance is specified as a function of economic, demographic and race-specific factors. The main findings are that real income and population size are the major determinants of attendance in the long run, while in the short run the weather is the most important factor explaining attendance.

Variations in vascular access flows in haemodialysis can depend on needle orientation

Introduction: While using the Transonic Qc[TM] machine to assess access flow in arteriovenous fistulae (AVF), we observed that when compared to antegrade arterial needle insertion, retrograde arterial needle insertion could regularly produce lower access flow measurements. This study sought to explore this phenomenon.

Method: 23 patients entered and 20 finished the study. Patient selection criteria included: functioning AVF and an adequate AVF length for either retrograde or antegrade arterial needle insertion. After ensuring stable and similar blood pressures, 3 flow measurements were taken during the first 2 hours on the same dialysis day of 3 consecutive weeks using antegrade needle insertion then were repeated on 3 further consecutive weeks using retrograde insertion.

Results: Overall, access flows measured with retrograde insertion were significantly lower by a mean difference of 107.15 ml/min (57-484 ml/min) than the flows measured with antegrade needle placement. In 5/20, 3 recorded minimal difference and 2 had a higher access flows during retrograde insertion. No recirculation was observed during either antegrade or retrograde needle insertion. The paired t-test showed that there was significant difference between the antegrade versus retrograde mean measurements (p = 0.005).

Conclusion: Although the sample size is small and the number of measurements limited, we conclude that access flows may be greater with an antegrade arterial orientation compared to flows recorded with a retrograde orientation. The phenomenon behind this conclusion is yet to be investigated. We suggest that when using the Transonic Qc[TM] access measurement device the arterial needle should always be in the same direction for each measurement for each individual patient.

Hope of a nation - experiences of social exclusion giving rise to spaces of inclusion for people living with HIV and AIDs in South Africa : a reflection

South Africa has one of the highest rates of HIV/AIDS in the world. No one particular group is affected by the virus – rather, it is indiscriminate. Responses to HIV are diverse, and can be starkly contradictory. This author lived among the Xhosa people in rural Eastern Cape, working in community development. The program was a population-based youth empowerment program around HIV prevention. The work involved engaging youth in a range of civic participation activities, and networking with other community based groups and organisations, health and social services, and government departments. This reflection out a narrative of the lived experiences of social exclusion and social connectedness for people living with HIV/AIDS in rural Eastern Cape. It draws out the paradox of how the high prevalence of stigma and discrimination towards those with the illness, and their subsequent experience of social exclusion, actually creates opportunities for social connectedness through support group participation. This in turn is fashioning an emerging social movement breaking down barriers of stigma, and contributing to broader social change to support HIV action.

The reflection begins by outlining the current context and underlying determinants of the proliferation of HIV in the Eastern Cape, including a discussion of exclusion as a determinant. An exploration of how exclusion is also experienced as an outcome of positive HIV status follows. Finally, an explanation of how the experience of exclusion can be transformed into spaces of connectedness, and implications for health promotion practice in this context is also presented.

An analysis of microband orientation in hot deformed aluminium alloy AA5052 using forward and reverse torsion

The effects of strain path reversal on the macroscopic orientation of microbands in AA5052 have been studied using high resolution electron backscatter diffraction. Deformation was carried using two equal steps of forward/forward or forward/reverse torsion at a temperature of 300°C and strain rate of 1s-1 to a total equivalent tensile strain of 0.5. In both cases microbands were found in the majority of grains examined with many having more than one set. The microbands appear to cluster at specific angles to the macroscopic deformation. For the forward/forward condition microbands clustered around -20° and +45° to the maximum principle stress direction and at ± 30-35° to the principal strain direction. For the forward/reverse condition significantly more spread in microband angle was observed though peaks were visible at ±35° with respect to principal stress direction and at -40° and +30° with respect to the principal strain direction of the reverse torsion. This suggests the microbands formed in the forward deformation have or are dissolving and any new microbands formed are related to the deformation conditions of the final strain path.

EBSD study of the orientation dependence of substructure characteristics in a model Fe-30wt%Ni alloy subjected to hot deformation

The aim of the present investigation was to determine the orientation dependence of substructure characteristics in an austenitic Fe−30wt%Ni model alloy subjected to hot plane strain compression. Deformation was carried out at a temperature of 950 °C using a strain rate of 10 s^₋₁ to equivalent strain levels of approximately 0.2, 0.4, 0.6 and 0.8. The specimens obtained were analysed using a fully automatic electron backscatter diffraction technique. The crystallographic texture was characterized for all the strain levels studied and the subgrain structure was quantified in detail at a strain of 0.4. The substructure characteristics displayed pronounced orientation dependence. The major texture components, namely the copper, S, brass, Goss and rotated Goss, generally contained one or two prominent families of parallel larger-angle extended subboundaries, the traces of which on the longitudinal viewing plane appeared systematically aligned along the {111} slip plane traces, bounding long microbands subdivided into slightly elongated subgrains by short lower-angle transverse subboundaries. Relatively rare cube-orientated grains displayed pronounced subdivision into coarse deformation bands containing large, low-misorientated subgrains. The misorientation vectors across subboundaries largely showed a tendency to cluster around the sample transverse direction. Apart from the rotated Goss texture component, the stored energy levels for the remaining components were principally consistent with the corresponding Taylor factor values.

Effect of orientation stability on recrystallization textures of deformed aluminium single crystals

High purity Al single crystals of the Cube (0 0 1)[1 0 0] and rotated Cube (0 1 1)[0 1 ¯ 1] orientations have been deformed in plane strain compression in a channel die. Deformation was carried out at temperatures between 25 and 600 8C up to strains of 1.2. The as-deformed microstructure has been characterised using electron microscopy and electron backscattered diffraction (EBSD).
Annealing was carried out for various times and temperatures. The recrystallized microstructure has been studied using electron microscopy, and the orientation of recrystallized grains determined using EBSD. After cold deformation and annealing both orientations exhibited a random recrystallization texture component. After hot deformation both orientations retained a similar annealing texture to their starting deformation texture. The annealing texture of deformed single crystals was found to be more sensitive to the temperature of deformation than the stability of the orientation.

Educational reform in North Cyprus : towards the making of a nation/state?

The Turkish Republic of North Cyprus (TRNC) aspires to take its place in Europe and the global ‘knowledge economy’. In order to do so, it needs not only to be politically recognised as legitimate and to develop the kinds of economic and governance structures that signify a functional state, but also to produce a cultural imaginary of itself as a nation. In this paper, we mobilise Appadurai’s theorisation of deterritorialisation, flows and context generation in order to examine the ways in which the implementation of educational reforms inTRNC might contribute to this ambition.We show that the ethnoscape and financescape combine to make education reform difficult, with specific challenges arising from the mixed commitment of the workforce, the capacity of the education bureaucracy to align support with policy mandates, and the ‘fit’ between the policy and local needs. We conclude by suggesting that TRNC faces the dilemma of working with cultural heterogeneity: Appadurai identifies this as a key ideoscape challenge for all nation/states.

Orientation-specific attentional set effects

The thesis is a theoretical and experimental exploration of visual attention: when and how does knowing a feature of something we are about to see help us to see that thing? Attentional benefits occurred under short inspection times with high distraction intensity, and long inspection times with low distraction intensity.

Influences on organisational performance : marketing research, market environment and orientation

Findings demonstrated a strong association between market orientation and organisational performance. However, other associations were marginal with no direct relationship between marketing research utilisation and organisational performance, although this was positively mediated by market orientation. The implications being, organisations need to be market oriented and utilise research information to remain competitive.