The effects of accounting students` ethical reasoning and personal factors on their ethical sensitivity

Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four-component model.
Design/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings – Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P-score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value – Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision-making and suggest a more balanced research effort in evaluating the ethical development of individuals.

Keeping all students on the learning path

A powerful notion to guide thinking about whole-class mathematics teaching is Vygotsky’s zone of proximal development (ZPD). Our research with primary and secondary teachers over the last six years has identified roles of teachers in relation to the ZPD, and ways of overcoming some typical barriers to students’ movement through their zones. Methods have included focus groups of experts, video analysis of classroom interactions, classroom observation, and analysis of lesson plans and teachers’ reflections teaching processes their outcomes. The research has involved the gradual development, trailing, evaluation, and adjustment of a six-component model for planning and teaching mathematics. The focus of this paper is on the use of one of its components, “differentiated learning trajectories”.

Developing an ethics education framework for accounting

The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that include: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF provides university students and professional accountants a structure to learn to identify, analyse and resolve ethical issues, to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011.

A novel bio-kinematic encoder for human exercise representation and decomposition - Part 1 : Indexing and modelling

Current bio-kinematic encoders use velocity, acceleration and angular information to encode human exercises. However, in exercise physiology there is a need to distinguish between the shape of the trajectory and its execution dynamics. In this paper we propose such a two-component model and explore how best to compute these components of an action. In particular, we show how a new spatial indexing scheme, derived directly from the underlying differential geometry of curves, provides robust estimates of the shape and dynamics compared to standard temporal indexing schemes.

Earnings dynamics and inequality in Venezuela: 1995-1997

In this paper, we decompose the variance of logarithmic monthly earnings of prime age males into its permanent and transitory components, using a five-wave rotating panel from the Venezuelan “Encuesta de Hogares por Muestreo” from 1995 to 1997. As far as we know, this is the first time a variance components model is estimated for a developing country. We test several specifications and find that an error component model with individual random effects and first order serially correlated errors fits the data well. In the simplest model, around 22% of earnings variance is explained by the variance of permanent component, 77% by purely stochastic variation and the remaining 1% by serial correlation. These results contrast with studies from industrial countries where the permanent component is predominant. The permanent component is usually interpreted as the results of productivity characteristics of individuals whereas the transitory component is due to stochastic perturbations such as job and/or price instability, among others. Our findings may be due to the timing of the panel when occurred precisely during macroeconomic turmoil resulting from a severe financial crisis. The findings suggest that earnings instability is an important source of inequality in a region characterized by high inequality and macroeconomic instability.

Midgard: um middleware baseado em componentes e orientado a recursos para redes de sensores sem fio

On the last years, several middleware platforms for Wireless Sensor Networks (WSN) were proposed. Most of these platforms does not consider issues of how integrate components from generic middleware architectures. Many requirements need to be considered in a middleware design for WSN and the design, in this case, it is possibility to modify the source code of the middleware without changing the external behavior of the middleware. Thus, it is desired that there is a middleware generic architecture that is able to offer an optimal configuration according to the requirements of the application. The adoption of middleware based in component model consists of a promising approach because it allows a better abstraction, low coupling, modularization and management features built-in middleware. Another problem present in current middleware consists of treatment of interoperability with external networks to sensor networks, such as Web. Most current middleware lacks the functionality to access the data provided by the WSN via the World Wide Web in order to treat these data as Web resources, and they can be accessed through protocols already adopted the World Wide Web. Thus, this work presents the Midgard, a component-based middleware specifically designed for WSNs, which adopts the architectural patterns microkernel and REST. The microkernel architectural complements the component model, since microkernel can be understood as a component that encapsulates the core system and it is responsible for initializing the core services only when needed, as well as remove them when are no more needed. Already REST defines a standardized way of communication between different applications based on standards adopted by the Web and enables him to treat WSN data as web resources, allowing them to be accessed through protocol already adopted in the World Wide Web. The main goals of Midgard are: (i) to provide easy Web access to data generated by WSN, exposing such data as Web resources, following the principles of Web of Things paradigm and (ii) to provide WSN application developer with capabilities to instantiate only specific services required by the application, thus generating a customized middleware and saving node resources. The Midgard allows use the WSN as Web resources and still provide a cohesive and weakly coupled software architecture, addressing interoperability and customization. In addition, Midgard provides two services needed for most WSN applications: (i) configuration and (ii) inspection and adaptation services. New services can be implemented by others and easily incorporated into the middleware, because of its flexible and extensible architecture. According to the assessment, the Midgard provides interoperability between the WSN and external networks, such as web, as well as between different applications within a single WSN. In addition, we assessed the memory consumption, the application image size, the size of messages exchanged in the network, and response time, overhead and scalability on Midgard. During the evaluation, the Midgard proved satisfies their goals and shown to be scalable without consuming resources prohibitively

Um modelo de interconexão de componentes para ambientes mulitmídia distribuídos

Multimedia systems must incorporate middleware concepts in order to abstract hardware and operational systems issues. Applications in those systems may be executed in different kinds of platforms, and their components need to communicate with each other. In this context, it is needed the definition of specific communication mechanisms for the transmission of information flow. This work presents a interconnection component model for distributed multimedia environments, and its implementation details. The model offers specific communication mechanisms for transmission of information flow between software components considering the Cosmos framework requirements in order to support component dynamic reconfiguration

Um modelo de interconexão de componentes para ambientes mulitmídia distribuídos

Multimedia systems must incorporate middleware concepts in order to abstract hardware and operational systems issues. Applications in those systems may be executed in different kinds of platforms, and their components need to communicate with each other. In this context, it is needed the definition of specific communication mechanisms for the transmission of information flow. This work presents a interconnection component model for distributed multimedia environments, and its implementation details. The model offers specific communication mechanisms for transmission of information flow between software components considering the Cosmos framework requirements in order to support component dynamic reconfiguration

Modelagem da produção acumulada de biogás em biodigestores tipo batelada segundo a porcentagem de inóculo adicionada utilizando os modelos de regressão não-linear de Gompertz e expoencial

Pós-graduação em Agronomia (Energia na Agricultura) - FCA

Definition, realization and evaluation of a software reference architecture for use in space applications

A recent initiative of the European Space Agency (ESA) aims at the definition and adoption of a software reference architecture for use in on-board software of future space missions. Our PhD project placed in the context of that effort. At the outset of our work we gathered all the industrial needs relevant to ESA and all the main European space stakeholders and we were able to consolidate a set of technical high-level requirements for the fulfillment of them. The conclusion we reached from that phase confirmed that the adoption of a software reference architecture was indeed the best solution for the fulfillment of the high-level requirements. The software reference architecture we set on building rests on four constituents: (i) a component model, to design the software as a composition of individually verifiable and reusable software units; (ii) a computational model, to ensure that the architectural description of the software is statically analyzable; (iii) a programming model, to ensure that the implementation of the design entities conforms with the semantics, the assumptions and the constraints of the computational model; (iv) a conforming execution platform, to actively preserve at run time the properties asserted by static analysis. The nature, feasibility and fitness of constituents (ii), (iii) and (iv), were already proved by the author in an international project that preceded the commencement of the PhD work. The core of the PhD project was therefore centered on the design and prototype implementation of constituent (i), a component model. Our proposed component model is centered on: (i) rigorous separation of concerns, achieved with the support for design views and by careful allocation of concerns to the dedicated software entities; (ii) the support for specification and model-based analysis of extra-functional properties; (iii) the inclusion space-specific concerns.

Statistical characterization and development of summary measures of non-normal distributions of nuclear morphometry data from prostate cancer cells for use as prognostic indicators

Nuclear morphometry (NM) uses image analysis to measure features of the cell nucleus which are classified as: bulk properties, shape or form, and DNA distribution. Studies have used these measurements as diagnostic and prognostic indicators of disease with inconclusive results. The distributional properties of these variables have not been systematically investigated although much of the medical data exhibit nonnormal distributions. Measurements are done on several hundred cells per patient so summary measurements reflecting the underlying distribution are needed.^ Distributional characteristics of 34 NM variables from prostate cancer cells were investigated using graphical and analytical techniques. Cells per sample ranged from 52 to 458. A small sample of patients with benign prostatic hyperplasia (BPH), representing non-cancer cells, was used for general comparison with the cancer cells.^ Data transformations such as log, square root and 1/x did not yield normality as measured by the Shapiro-Wilks test for normality. A modulus transformation, used for distributions having abnormal kurtosis values, also did not produce normality.^ Kernel density histograms of the 34 variables exhibited non-normality and 18 variables also exhibited bimodality. A bimodality coefficient was calculated and 3 variables: DNA concentration, shape and elongation, showed the strongest evidence of bimodality and were studied further.^ Two analytical approaches were used to obtain a summary measure for each variable for each patient: cluster analysis to determine significant clusters and a mixture model analysis using a two component model having a Gaussian distribution with equal variances. The mixture component parameters were used to bootstrap the log likelihood ratio to determine the significant number of components, 1 or 2. These summary measures were used as predictors of disease severity in several proportional odds logistic regression models. The disease severity scale had 5 levels and was constructed of 3 components: extracapsulary penetration (ECP), lymph node involvement (LN+) and seminal vesicle involvement (SV+) which represent surrogate measures of prognosis. The summary measures were not strong predictors of disease severity. There was some indication from the mixture model results that there were changes in mean levels and proportions of the components in the lower severity levels. ^

A chrysophyte-based quantitative reconstruction of winter severity from varved lake sediments in NE Poland during the past millennium and its relationship to natural climate variability

Chrysophyte cysts are recognized as powerful proxies of cold-season temperatures. In this paper we use the relationship between chrysophyte assemblages and the number of days below 4 °C (DB4 °C) in the epilimnion of a lake in northern Poland to develop a transfer function and to reconstruct winter severity in Poland for the last millennium. DB4 °C is a climate variable related to the length of the winter. Multivariate ordination techniques were used to study the distribution of chrysophytes from sediment traps of 37 low-land lakes distributed along a variety of environmental and climatic gradients in northern Poland. Of all the environmental variables measured, stepwise variable selection and individual Redundancy analyses (RDA) identified DB4 °C as the most important variable for chrysophytes, explaining a portion of variance independent of variables related to water chemistry (conductivity, chlorides, K, sulfates), which were also important. A quantitative transfer function was created to estimate DB4 °C from sedimentary assemblages using partial least square regression (PLS). The two-component model (PLS-2) had a coefficient of determination of View the MathML sourceRcross2 = 0.58, with root mean squared error of prediction (RMSEP, based on leave-one-out) of 3.41 days. The resulting transfer function was applied to an annually-varved sediment core from Lake Żabińskie, providing a new sub-decadal quantitative reconstruction of DB4 °C with high chronological accuracy for the period AD 1000–2010. During Medieval Times (AD 1180–1440) winters were generally shorter (warmer) except for a decade with very long and severe winters around AD 1260–1270 (following the AD 1258 volcanic eruption). The 16th and 17th centuries and the beginning of the 19th century experienced very long severe winters. Comparison with other European cold-season reconstructions and atmospheric indices for this region indicates that large parts of the winter variability (reconstructed DB4 °C) is due to the interplay between the oscillations of the zonal flow controlled by the North Atlantic Oscillation (NAO) and the influence of continental anticyclonic systems (Siberian High, East Atlantic/Western Russia pattern). Differences with other European records are attributed to geographic climatological differences between Poland and Western Europe (Low Countries, Alps). Striking correspondence between the combined volcanic and solar forcing and the DB4 °C reconstruction prior to the 20th century suggests that winter climate in Poland responds mostly to natural forced variability (volcanic and solar) and the influence of unforced variability is low.

Anger and fear: Separable effects of emotion and motivational direction on somatovisceral responses.

We studied whether emotion (anger vs. fear) and motivational direction (approach vs. withdrawal) have specific, separable, and independent somatovisceral response patterns. Imagination scripts about soccer game episodes with crossed Emotion x Motivational Direction content resulting in four experimental groups were presented to a total of N = 118 active soccer players. Self-reports reflected the emotion but not the motivational direction induction. Univariate and multivariate analyses of 24 somatovisceral variables and 2 a priori defined summary variables showed that anger and fear had specific response profiles with effect sizes correlating r = 0.53 with the respective effect sizes from a previous study. Approach and withdrawal profiles varied only in intensity. Emotion and motivational direction did not interact and had independent somatovisceral effects. Results suggest that anger and fear have separate underlying neurobiological organizations each capable of bi-directional motivational tuning of efferent pathways. Results support the Component Model of Somatovisceral Response Organization.

Primary forest dynamics in lowland dipterocarp forest at Danum Valley, Sabah, Malaysia, and the role of the understorey

Changes in species composition in two 4–ha plots of lowland dipterocarp rainforest at Danum, Sabah, were measured over ten years (1986 to 1996) for trees greater than or equal to 10 cm girth at breast height (gbh). Each included a lower–slope to ridge gradient. The period lay between two drought events of moderate intensity but the forest showed no large lasting responses, suggesting that its species were well adapted to this regime. Mortality and recruitment rates were not unusual in global or regional comparisons. The forest continued to aggrade from its relatively (for Sabah) low basal area in 1986 and, together with the very open upper canopy structure and an abundance of lianas, this suggests a forest in a late stage of recovery from a major disturbance, yet one continually affected by smaller recent setbacks. Mortality and recruitment rates were not related to population size in 1986, but across subplots recruitment was positively correlated with the density and basal area of small trees (10 to <50 cm gbh) forming the dense understorey. Neither rate was related to topography. While species with larger mean gbh had greater relative growth rates (rgr) than smaller ones, subplot mean recruitment rates were correlated with rgr among small trees. Separating understorey species (typically the Euphorbiaceae) from the overstorey (Dipterocarpaceae) showed marked differences in change in mortality with increasing gbh: in the former it increased, in the latter it decreased. Forest processes are centred on this understorey quasi–stratum. The two replicate plots showed a high correspondence in the mortality, recruitment, population changes and growth rates of small trees for the 49 most abundant species in common to both. Overstorey species had higher rgrs than understorey ones, but both showed considerable ranges in mortality and recruitment rates. The supposed trade–off in traits, viz slower rgr, shade tolerance and lower population turnover in the understorey group versus faster potential growth rate, high light responsiveness and high turnover in the overstorey group, was only partly met, as some understorey species were also very dynamic. The forest at Danum, under such a disturbance–recovery regime, can be viewed as having a dynamic equilibrium in functional and structural terms. A second trade–off in shade–tolerance versus drought–tolerance is suggested for among the understorey species. A two–storey (or vertical component) model is proposed where the understorey–overstorey species’ ratio of small stems (currently 2:1) is maintained by a major feedback process. The understorey appears to be an important part of this forest, giving resilience against drought and protecting the overstorey saplings in the long term. This view could be valuable for understanding forest responses to climate change where drought frequency in Borneo is predicted to intensify in the coming decades.

Rb, Sr, Sm and Nd concentrations and isotopic composition of basalts from DSDP Leg 74 (Table 1)

Basement intersected in DSDP holes 525A, 528 and 527 on the Walvis Ridge consists of submarine basalt flows and pillows with minor intercalated sediments. These holes are situated on the crest and mid and lower northwest flank of a NNW-SSE-trending ridge block which would have closely paralleled the paleo mid-ocean ridge (Rabinowitz and LaBrecque, 1979 doi:10.1029/JB084iB11p05973, Moore et al. (1983 doi:10.1130/0016-7606(1983)94<907:TWRTDS>2.0.CO;2). The basalts were erupted approximately 70 m.y. ago, an age equivalent to that of immediately adjacent oceanic crust in the Angola Basin and coraistent with formation at the paleo mid-ocean ridge (Moore et al., 1983). The basalt types vary from aphyric quartz tholeiites on the ridge crest to highly plagioclase phyric olivine tholeiites on the ridge flank. These show systematic differences in incompatible trace element and isotopic composition. Many element and isotope ratio pairs form systematic trends with the ridge crest basalts at one end and the highly phyric ridge flank basalts at the other. The low 143Nd/144Nd (0.51238), 206Pb/204Pb (17.54), 207Pb/204Pb (15.47), 208Pb/204Pb (38.14) and high 87Sr/86Sr (0.70512) ratios of the ridge crest basalts suggest derivation from an old Nd/Sm-, Rb/Sr- and Pb/U-enriched mantle source. This isotopic signature is similar to that of alkaline basalts on Tristan da Cunha but offset to significantly lower Nd and Pb isotopic ratios. The isotopic ratio trends may be extrapolated beyond the ridge flank basalts with higher 143Nd/144Nd (0.51270), 206Pb/204Pb (18.32), 207Pb/204Pb (15.52), 208Pb/204Pb (38.77) and lower 87Sr/86Sr (0.70417) ratios in the direction of increasingly Nd/Sm-, Rb/Sr- and Pb/U-depleted source compositions. These isotopic correlations are equally consistent with mixing of depleted and enriched end member melts or partial melting of an inhomogeneous, variably enriched mantle source. However, observed Zr-Ba-Nb-Y interelement relationships are inconsistent with any simple two-component model of magma mixing, as might result from the rise of a lower mantle plume through the upper mantle. Incompatible element and Pb isotopic systematics also preclude extensive involvement of depleted (N-type) MORB material or its mantle sources. In our preferred petrogenetic model the Walvis Ridge basalts were derived by partial melting of mantle similar to an enriched (E-type) MORB source which had become heterogeneous on a small scale due to the introduction of small-volume melts and metasomatic fluids.