A paradigm sensitive perspective on the ranking of accounting journals:a web-based survey approach

This paper reports the results of a web-based study of the perceptions of accounting journals in Australasia. Journal ranking studies have generally adopted citation techniques or used academics’ perceptions as the basis for assessing journal quality. Our research contributes to the existing literature by conducting a survey of academics in Australasia using a web-based instrument. The analysis indicates that the perceptions of the so-called “elite” accounting journals have become unsettled. The research highlights the emergence of more recent, alternative paradigm journals (CPA and AAAJ) as both highly ranking.

Gender and autistic personality traits predict perspective-taking ability in typical adults

Adopting another’s visual perspective is exceedingly common and may underlie successful social interaction and empathizing with others. The individual differences responsible for success in perspective-taking, however, remain relatively undiscovered. We assessed whether gender and autistic personality traits in normal college student adults predict the ability to adopt another’s visual perspective. In a task differentially recruiting VPT-1 which involves following another’s line of sight, and VPT-2 which involves determining how another may perceive an object differently given their unique perspective (VPT-2), we found effects of both gender and autistic personality traits. Specifically, we demonstrate slowed VPT-2 but not VPT-1 performance in males and females with relatively high ASD-characteristic personality traits; this effect, however was markedly stronger in males than females. Results contribute to knowledge regarding ASD-related personality traits in the general population and the individual differences modulating perspective-taking abilities.

A cross-culture, cross-gender comparison of perspective taking mechanisms

Being able to judge another person's visuo-spatial perspective is an essential social skill, hence we investigated the generalizability of the involved mechanisms across cultures and genders. Developmental, cross-species, and our own previous research suggest that two different forms of perspective taking can be distinguished, which are subserved by two distinct mechanisms. The simpler form relies on inferring another's line-of-sight, whereas the more complex form depends on embodied transformation into the other's orientation in form of a simulated body rotation. Our current results suggest that, in principle, the same basic mechanisms are employed by males and females in both, East-Asian (EA; Chinese) and Western culture. However, we also confirmed the hypothesis that Westerners show an egocentric bias, whereas EAs reveal an other-oriented bias. Furthermore, Westerners were slower overall than EAs and showed stronger gender differences in speed and depth of embodied processing. Our findings substantiate differences and communalities in social cognition mechanisms across genders and two cultures and suggest that cultural evolution or transmission should take gender as a modulating variable into account.

Women of the corporation:a sociolinguistic perspective of senior women’s leadership language in the UK

This paper reconceptualises a classic theory (Kanter 1993[1977]) on gender and leadership in order to provide fresh insights for both sociolinguistic and management thinking. Kanter claimed that there are four approved ‘role traps’ for women leaders in male-dominated organisations: Mother, Pet, Seductress and Iron Maiden, based on familiar historical archetypes of women in power. This paper reinterprets Kanter's construct of role traps in sociolinguistic terms as gendered, discursive resources that senior women utilise proactively to interact with their predominantly male colleagues. Based on a Research Council funded1 study of 14 senior leaders (seven female and seven male) each conducting at least one senior management meeting in the U.K., the paper finds that individual speakers can transform stereotyped subject positions into powerful discursive resources to accomplish the goals of leadership, albeit marked by gender.

Perspective work on optical fibre sensors

Optical fibre based sensors are transforming industry by permitting monitoring in hitherto inaccessible environments or measurement approaches that cannot be reproduced using conventional electronic sensors. A multitude of techniques have been developed to render the fibres sensitive to a wide range of parameters including: temperature, strain, pressure (static and dynamic), acceleration, rotation, gas type, and specific biochemical species. Constructed entirely of glass or polymer material, optical fibre devices like fibre gratings offer the properties: low loss, dielectric construction, small size, multiplexing, and so on [1-3]. In this paper, the authors will show the latest developing industrial applications, using polymer optical fibre (POF) devices, and comparing their performance with silica optical fibre devices. The authors address two pressing commercial requirements. The first concerns the monitoring of fuel level in civil aircraft. There is a strong motivation in the aerospace industry to move away from electrical sensors, especially in the fuel system. This is driven by the need to eliminate potential ignition hazards, the desire to reduce cabling weight and the need to mitigate the effects of lightning strikes in aircraft where the conventional metallic skin is increasingly being replaced by composite materials. In this case, the authors have developed pressure sensors based on a diaphragm in which a polymer fibre Bragg grating (POFBG) has been embedded [3]. These devices provide high pressure sensitivity enabling level measurement in the mm range. Also, it has developed an approach incorporating several such sensors which can compensate for temperature drifts and is insensitive to fluid density. Compared with silica fibre-based sensors, their performance is highly enhanced. Initial results have attracted the interest of Airbus from UK, who is keen to explore the potential of optical technology in commercial aircraft. The second concerns the monitoring of acoustic signals and vibration in the subsea environment, for applications in geophysical surveying and security (detection of unwanted craft or personnel). There is strong motivation to move away from electrical sensors due to the bulk of the sensor and associated cabling and the impossibility of monitoring over large distances without electrical amplification. Optical approaches like optical hydrophones [5] offer a means of overcoming these difficulties. In collaboration with Kongsberg from Norway, the authors will exploit the sensitivity improvements possible by using POF instead of silica fibre. These improvements will arise as a result of the much more compliant nature of POF compared to silica fibre (3 GPa vs 72 GPa, respectively). Essentially, and despite the strain sensitivity of silica and POFBGs being very similar, this renders the POF much more sensitive to the applied stress resulting from acoustic signals or vibration. An alternative way of viewing this is that the POF is better impedance-matched to the surrounding environment (water for the intended applications), because although its impedance is higher than that of water, it is nearly an order of magnitude smaller than that of silica. Finally, other future industrial applications will be presented and discussed, showing the vast range of the optical fiber devices in sensing applications.