Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

The invisible part-time research students : a case study of satisfaction and completion

Internationally, the attention being paid by governments to research education is growing in line with the increasing numbers of students undertaking research degrees. With this emphasis on research students it is, however, becoming clear that there is a specific category of research student that has been overlooked to the point that they are 'invisible', in both policy and research terms: part-time students. This article addresses this gap by presenting an analysis of the satisfaction of Australian part-time research graduates, and a case study of predictors of their completion. The Australian example provides valuable lessons that can impact on the changes and features of research student programs in other countries. Part-time doctoral students were found to have faster completion times than full-time doctoral students, in equivalent-time terms. In terms of satisfaction with their student experience, part-time research graduates are less satisfied with the infrastructure support provided, and have a less favourable perception of the research climate of their department, than full-time research students. More specifically, the analyses in the case study highlight the varying issues and demands that are the best predictors of time to completion by mode of study for doctoral students. Internationally, the attention being paid by governments to research education is growing in line with the increasing numbers of students undertaking research degrees. With this emphasis on research students it is, however, becoming clear that there is a specific category of research student that has been overlooked to the point that they are 'invisible', in both policy and research terms: part-time students. This article addresses this gap by presenting an analysis of the satisfaction of Australian part-time research graduates, and a case study of predictors of their completion. The Australian example provides valuable lessons that can impact on the changes and features of research student programs in other countries. Part-time doctoral students were found to have faster completion times than full-time doctoral students, in equivalent-time terms. In terms of satisfaction with their student experience, part-time research graduates are less satisfied with the infrastructure support provided, and have a less favourable perception of the research climate of their department, than full-time research students. More specifically, the analyses in the case study highlight the varying issues and demands that are the best predictors of time to completion by mode of study for doctoral students.

Defining moments in men's lives : a study of personal narratives

This study explores the defining moments in six men’s lives. The empirical dimension of the research is built around the personal narratives these men tell of their lives across a series of four interviews. The central research theme is the notion of the defining moment as a key element in the processes of establishing how men understand and interpret the events and incidents that have shaped their lives. In the context of this study, the defining moment is seen as the moment or period in time when an individual gives definition to a specific event or experience, as a transition point with (potentially) life-altering consequences. Some of the thematic structures presented include relationships with significant adults (parents, teachers), masculinity, self-harm, schooling, mental illness, isolation, loneliness, stress and relationships with peers. In my pursuit of a methodology that could accommodate the aims of this study, I explored the process of meaning through the qualitative paradigm. Drawing on the principles of qualitative research, as applied through narrative inquiry, I deployed a semi-structured interview format to collect the lived experiences of participants. By privileging the stories that individuals tell of their experiences, the narrative method recognises that data are inexorably located in the contextual and contingent. The experiences and narratives that are presented in this thesis are built around the authentic voices of participants. The study presents a warrant for working with men’s defining moments to disrupt, alter and redefine their attitudes and behaviours in order to improve their lives. Based on the insights gleaned through this study, I argue that there are defining times/points in people’s lives where their experiences can be life altering. When these experiences involve uncertainty, anxiety, stress and other pernicious effects, their longer-term consequences can be devastating. The study confirms existing research, that men are reluctant to seek help or reveal their insecurities during such times, therefore making them particularly vulnerable to defining moments. The conclusion of this thesis establishes some broad recommendations pertaining to working effectively with men and their defining moments. I focus particular attention on the place of schooling and education in helping individuals recognise and respond to the early symptoms of what is potentially a life-altering experience. Schools and, by association, teachers need to be actively and strategically involved in this process. To this end, I argue the need for targeted interventions that are both sensitive and timely. In their engagements with young males, parents, teachers, coaches and mentors need to be particularly attuned to their silent screams for help.

Ontological possibilities the rethinking teaching on the "nature of science"

An extensive literature documents teachers’ failure to include ideas about the 'nature of science' (NOS) in their classroom programmes, despite widespread advocacy for this as an essential component of more inclusive science teaching. This thesis frames much of the existing NOS literature as a deficit literature that focuses on epistemology, while largely ignoring the ontological realities of the classroom and overestimating individual teacher’s agency to change their enacted curriculum. Epistemologically-focused NOS reforms are positioned as curriculum 'add-ons', which teachers are likely to ignore. A NOS focus on ontology would entail curriculum restructuring, attending first to the contexts in which scientific knowledge is produced, and the ways it acts in the world. In any case, science itself has changed in recent years. Drawing from the sociology of science, in particular the work of Bruno Latour, the thesis compares traditional philosophical thinking about the ontology of science with more recent 'networked' views. Brent Davis explains the educational implications of key ideas from complexity science. Political philosopher Stephen White adds an ethical dimension. His ideas are used to argue for replacing 'strong' ontologies of realist science with more nuanced and actively tended 'weak' ontologies, as appropriate to the rapid sociological changes of the twenty-first century. The thesis argues that epistemological uncertainties that could lead to the suspicion of relativism are potentially threatening in the classroom because of hegemonic pressures towards consensus and a certain, safe status for the knowledge taught. Seeking an alternative pathway to change, Daniel Liston’s conceptualisation of teaching as a passionate act informs the analysis of the empirical component of the thesis. Eight recipients of New Zealand Royal Society Science Teacher Fellowships were interviewed on four occasions over two years. They discussed their personal learning during a year-long sabbatical to carry out an extended science investigation and their thoughts and actions on returning to the classroom. Narrative methodology is used to explore the teachers’ stories, revealing both passion for their personal learning and an ethical concern for their students’ learning to care for both the natural world and science as a means of its investigation. The thesis argues for the use of ontological approaches to the initial introduction of NOS ideas in school science, with epistemological concepts added only once a topic has been grounded in what Latour calls 'matters of concern'.Two potential teaching strategies—the production of network diagrams and the use of Davis's 'bifurcations'as a critical inquiry tool—are the focus of hypothetical experimentation. First in the context of global warming, and then addressing the challenges posed to teaching evolution by the proponents of 'intelligent design', these strategies are shown to have the potential to address some of science education’ s thornier issues, not just the NOS question. However, when conflicting expectations create tensions for teachers in the classroom moment, it is difficult for them to introduce reflective, deeply philosophical changes to their representation of science. Their working realities need to be acknowledged, and the tensions ameliorated, if we expect substantive change in their current practice.

Computational aspects of the numerical solution of SDEs

In the last 30 to 40 years, many researchers have combined to build the knowledge base of theory and solution techniques that can be applied to the case of differential equations which include the effects of noise. This class of ``noisy'' differential equations is now known as stochastic differential equations (SDEs). Markov diffusion processes are included within the field of SDEs through the drift and diffusion components of the Itô form of an SDE. When these drift and diffusion components are moderately smooth functions, then the processes' transition probability densities satisfy the Fokker-Planck-Kolmogorov (FPK) equation -- an ordinary partial differential equation (PDE). Thus there is a mathematical inter-relationship that allows solutions of SDEs to be determined from the solution of a noise free differential equation which has been extensively studied since the 1920s. The main numerical solution technique employed to solve the FPK equation is the classical Finite Element Method (FEM). The FEM is of particular importance to engineers when used to solve FPK systems that describe noisy oscillators. The FEM is a powerful tool but is limited in that it is cumbersome when applied to multidimensional systems and can lead to large and complex matrix systems with their inherent solution and storage problems. I show in this thesis that the stochastic Taylor series (TS) based time discretisation approach to the solution of SDEs is an efficient and accurate technique that provides transition and steady state solutions to the associated FPK equation. The TS approach to the solution of SDEs has certain advantages over the classical techniques. These advantages include their ability to effectively tackle stiff systems, their simplicity of derivation and their ease of implementation and re-use. Unlike the FEM approach, which is difficult to apply in even only two dimensions, the simplicity of the TS approach is independant of the dimension of the system under investigation. Their main disadvantage, that of requiring a large number of simulations and the associated CPU requirements, is countered by their underlying structure which makes them perfectly suited for use on the now prevalent parallel or distributed processing systems. In summary, l will compare the TS solution of SDEs to the solution of the associated FPK equations using the classical FEM technique. One, two and three dimensional FPK systems that describe noisy oscillators have been chosen for the analysis. As higher dimensional FPK systems are rarely mentioned in the literature, the TS approach will be extended to essentially infinite dimensional systems through the solution of stochastic PDEs. In making these comparisons, the advantages of modern computing tools such as computer algebra systems and simulation software, when used as an adjunct to the solution of SDEs or their associated FPK equations, are demonstrated.

The regulation of research by funding bodies : an emerging ethical issue for the alcohol and other drug sector?

The degree to which funding bodies can and do control the content and dissemination of research products raises important issues which need to be openly debated by the alcohol and other drug (AOD) sector. Current policies relating to censorship and other means of controlling research topics or output are explored alongside an examination of how some institutions, particularly some academic journals, deal with such issues. We argue that regulation of research by funding bodies clearly contravenes the scientific ideal of freedom of information and open access to knowledge. Using international ethical guidelines, we also demonstrate that regulation raises concerns in relation to the ethical concept of beneficence. A number of examples specific to harm reduction strategies are presented in order to demonstrate how censorship might conceivably increase the harms associated with drug use. The commentary closes with recommendations concerning the establishment the prevalence of censorship and other forms of control over research in the AOD sector, and the role that ethics committees, journal editorial boards and professional societies might play in resisting the imposition of unacceptable conditions on publication of findings.

Estimation of basis frequencies for time-varying SIMO channels : a second-order method

The complex exponential basis expansion model (CE-BEM) provides an accurate description for the time-varying (TV) channels encountered in mobile communications. Many blind channel identification and equalization approaches based on the CE-BEM require precise knowledge of the basis frequencies of TV channels. Existing methods for basis frequency estimation usually resort to the higher-order statistics of channel outputs and impose strict constraints on the source signal. In this paper, we propose a novel method to estimate the basis frequencies for blind identification and equalization of time-varying single-input multiple-output (SIMO) finite-impulse-response (FIR) channels. The proposed method exploits only the second-order statistics of channel outputs and does not require strong conditions on the source signal. As a result, it exhibits superior performance to the existing basis frequency estimation methods. The validity of our method is demonstrated by numerical simulations.

Volume confinement induced microstructural transitions and property enhancements of supramolecular soft materials

The rheological properties of supramolecular soft functional materials are determined by the networks within the materials. This research reveals for the first time that the volume confinement during the formation of supramolecular soft functional materials will exert a significant impact on the rheological properties of the materials. A class of small molecular organogels formed by the gelation of N-lauroyl-L-glutamic acid din-butylamide (GP-1) in ethylene glycol (EG) and propylene glycol (PG) solutions were adopted as model systems for this study. It follows that within a confined space, the elasticity of the gel can be enhanced more than 15 times compared with those under un-restricted conditions. According to our optical microscopy observations and rheological measurements, this drastic enhancement is caused by the structural transition from a multi-domain network system to a single network system once the average size of the fiber network of a given material reaches the lowest dimension of the system. The understanding acquired from this work will provide a novel strategy to manipulate the network structure of soft materials, and exert a direct impact on the micro-engineering of such supramolecular materials in micro and nano scales.

Large versus small wood in streams : the effect of wood dimension on macroinvertebrate communities

Conventionally, most research and restoration involving in-stream wood focuses on large wood (>0.1 m diameter), excluding any smaller pieces. However, this may neglect a major component of in-stream habitat, as small wood can constitute the majority of pieces, particularly in small streams. The ecological benefit of large wood is well established, but corresponding benefits associated with small wood (0.05-0.1 m diameter) have not been demonstrated. To test the effect of wood dimension on macroinvertebrate community composition, we compared the fauna occupying large wood habitats with that occupying small wood at eight streams in south-eastern Australia. The relationships between wood dimensions and its macroinvertebrate fauna were complex. Community composition did not vary with wood dimension, and no significant correlations were found between other macroinvertebrate attributes (including family richness and evenness) and wood dimension, including diameter. However, analysis of covariance suggested that large wood supported a greater diversity and abundance of macroinvertebrates, indicating that the method of analysis could influence the result. Adjustment for differences in sample dimension using rarefaction determined that these findings were likely to be a result of the surface area and volumes sampled varying with the dimension of the wood. Per unit surface area, and per unit volume, small wood supported a similar number of families to large wood. Thus we conclude that, relative to the available surface area, small and large wood can be equivalent in their contribution to the available habitat in a stream. Therefore, the potential value of small wood as a habitat resource warrants its explicit consideration for inclusion in ecological and rehabilitation studies.

Inventing (a) life: deconstruction and the praxis and poiesis of narrative

Deconstruction often sits awkwardly between the realm of literary studies and criticism, and philosophy proper. This paper explores the contribution that a deconstructive literacy might have for those engaged in writing narrative, as a practice and a product. Taking up Kristeva's reading of Arendt, and the Aristotelian categories of praxis and poiesis, it will be argued that the act of narrating life amounts to both the actual generation of the life it purports to describe, while also being a praxis in itself, one that need not produce anything, since the very act of engaging in/with it, leaves atraceless trace that itself is 'full of meaning'. Narrative, however, will not rest in either pole of Aristotle's binary structure. For Arendt, Kristeva will remind us, narrative is an activity that is very 'human', where we engender not just zoe, mere physiological life, but bios, a living that is not colonised by ends alone, and instead finding in itself a value, a fulfilment in its own process. Applied to the activity of story-making (autobiographical or otherwise), and also to pedagogical practice in the academy, this dual potential of narrative (at once to produce and to be an end unto itself) reframes the Beruf (calling) of creative writing. Deconstruction, in other words, assists us in appreciating the very ethical consequences of the labour of deciding where and when the story begins and ends, and who the protagonist is. Recalling us to the ontological implications of the thought of différance, this paper will attempt to demonstrate how the action of articulating the edges of story can be read as akin to that which turns the
featureless flux of time into bios, or human life that, according to Arendt, is what goes missing under totalitarianism.

Temporal data fusion in multisensor systems using dynamic time warping

Data acquired from multiple sensors can be fused at a variety of levels: the raw data level, the feature level, or the decision level. An additional dimension to the fusion process is temporal fusion, which is fusion of data or information acquired from multiple sensors of different types over a period of time. We propose a technique that can perform such temporal fusion. The core of the system is the fusion processor that uses Dynamic Time Warping (DTW) to perform temporal fusion. We evaluate the performance of the fusion system on two real world datasets: 1) accelerometer data acquired from performing two hand gestures and 2) NOKIA’s benchmark dataset for context recognition. The results of the first experiment show that the system can perform temporal fusion on both raw data and features derived from the raw data. The system can also recognize the same class of multisensor temporal sequences even though they have different lengths e.g. the same human gestures can be performed at different speeds. In addition, the fusion processor can infer decisions from the temporal sequences fast and accurately. The results of the second experiment show that the system can perform fusion on temporal sequences that have large dimensions and are a mix of discrete and continuous variables. The proposed fusion system achieved good classification rates efficiently in both experiments

Monumental vision : a confrontation with the image of the Eternal Return

"Monumental Vision” is a nuanced summary of Nietzschean nihilism and the Eternal Return as rite of passage for free subjects and as condensed image of speculative intelligence proper. Utilizing Gerhard Richter’s “Sheet 692” from Atlas, a series of photographs of the mountains and lake at Sils Maria, Switzerland, as summary judgment of the limit imposed by this condition on all systems of representation, this form of vision discloses the chiasmus embedded in consciousness itself. In constantly revisiting Sils, the very location where Nietzsche “suffered” the vision of the Eternal Return, Richter has engaged repeatedly this origin for what has come into his work via Nietzsche – that is, an elective veil that refuses all compromises with transcendence until such is merged with immanence.

As situated amidst modernist “ideology as intellection”, and subsequent nascent forms of anti-modernism, the Eternal Return as image also signals the return of the Kantian “aesthetic-teleological” synthesis in non-discursive or purely visual agency. As an elective form of aesthetic vision, and as image of time insofar as it registers an overwhelming externality (Other) that nominally swallows and empowers the subject at once, this excoriating sense of universal praxis underwrites artistic and architectural production of the highest order, renegotiating concepts of the paradigmatic.

Utilizing Georg Simmel’s late work on Rembrandt (1916) and his encounter with Schopenhauer and Nietzsche (1907), the essay suggests that by the 1920s the avant-garde premises of modernism had already come under attack by an ahistorical and synoptic vision here denoted “monumental vision,” which also contains the imprint of eschatological time (invoking a schism present in rationality as such). The two readings of this image perpetrated by Karl Löwith in Nietzsche’s Philosophy of the Eternal Recurrence of the Same (Nietzsches Philosophie der ewigen Wiederkehr des Gleichen, 1935), or the cosmological and the ethical, while considered irreconcilable by Löwith, have since the 1960s been recalibrated through the figure of the event to pose possible scenarios out of the stalemate of the confrontation between Self and Other (ipseity and alterity) buried within this image as limit. In this manner, the image of the Eternal Return stands at the boundary between two forms of time (or two worlds) and signals the irreducible confrontation present in speculative thought and the necessity of closure through an aesthetic vision that produces a unitary field for all creative acts.

Notably, Nietzsche’s startling vision from Zarathustra suggests that the limit imposed by the Eternal Return is also a mask for an austere condition within subjectivity closely resembling the conundrum of Fichte’s I facing I, or thought turned toward thought itself (absolute subjectivity as cipher for Being). In Alenka Zupančič’s reading, in The Shortest Shadow: Nietzsche’s Philosophy of the Two (2003), the Eternal Return effectively contains a secret formal function that grinds all “error” to dust – a highly suggestive interpretation that also neutralizes the schism introduced by Löwith between the cosmological and the ethical.

Effects of subjective evaluation for weekday time use onto time allocation and value of activity time on weekends

This study has formulated a behavioral model of individual activity time allocation on weekends, and has extended it to incorporate the latent determinants of time use decisions during weekdays by using a latent variable model. The ultimate goals in developing this model are to improve the individual weekend activity time allocation model by introducing latent variables, and to estimate the value of activity time of different activity types. We conducted a pilot empirical investigation using a small data set regarding time use and expenditure both for weekdays and weekends, and a few indicators of the latent variables collected from individuals in Yokohama, Japan. The empirical findings suggest that the proposed model is valuable not only for modeling activity time allocation, but also in calculating the value of activity time.

An investigation of the differences in ethical perceptions among construction managers and their peers

Previous research on ethical perceptions of managers and their peers show a consistent result, managers think they have higher ethical standards than their peers. The aim of this paper is to study the ethical perceptions of construction managers and their peers. The method for conducting the study is through a questionnaire survey among UK construction managers. Three hundred and seven questionnaires were distributed; ninety-three completed questionnaires were completed and returned. The overall results show that the construction mangers believe they have higher ethical standards than their peers. The ethical perceptions which are exceptions to this are cooperation between firms to establish common prices is an unfair act and whistleblowing, the respondents think their peers have higher ethical standards on these two issues. The managers in the current and previous studies think they are more ethical than their peers on dealing with the issue such as having low level of personal honesty. The difference between the current and previous studies is that the construction mangers think they have much higher ethical standards than their peers on the issue providing trade secrets in order to exchange for personal benefits.

Design of H∞ control of neural networks with time-varying delays

This paper deals with the H∞ control problem of neural networks with time-varying delays. The system under consideration is subject to time-varying delays and various activation functions. Based on constructing some suitable Lyapunov-Krasovskii functionals, we establish new sufficient conditions for H∞ control for two cases of time-varying delays: (1) the delays are differentiable and have an upper bound of the delay-derivatives and (2) the delays are bounded but not necessary to be differentiable. The derived conditions are formulated in terms of linear matrix inequalities, which allow simultaneous computation of two bounds that characterize the exponential stability rate of the solution. Numerical examples are given to illustrate the effectiveness of our results.