Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia

Abstract: The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyths (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation. Abstrak: Penelitian ini bertujuan untuk mengeksplorasi ideologi dan pertimbangan etik dari para praktisi akuntansi di Malaysia. Tujuan dari penelitian ini terbagi menjadi dua. Pertama, bertujuan untuk meneliti faktor-faktor yang berkontribusi terhadap perbedaan ideologi etik diantara para praktisi akuntansi di Malaysia. Kedua, bertujuan untuk mengetahui pengaruh faktor demografi dan ideologi etik terhadap pertimbangan etik di antara praktisi akuntansi. Penelitian ini menggunakan instrument kuesioner Ethics Position Questionnaire Instrument (Forsyths 1980) untuk menguji ideologi etik para akuntan dan mengadopsi sketsa etik yang digunakan (dalam Emerson dkk. 2007) untuk menguji pertimbangan etik dari para responden. Dari analisis statistik, penelitian ini menemukan bahwa usia dan gender memiliki dampak yang signifikan terhadap pertimbangan etik namun tidak pada ideologi etik. Selain itu, idealisme dan relativisme memiliki pengaruh signifikan terhadap pertimbangan etik, terutama pada situasi dimana tidak ada etika hukum

Cell death regulation in Drosophila: Conservation of mechanism and unique insights

Programmed cell death, or apoptosis, is a genetically encoded form of cell suicide that results in the orderly death and phagocytic removal of excess, damaged, or dangerous cells during normal development and in the adult. The cellular machinery required to carry out apoptosis is present in most, if not all cells, but is only activated in cells instructed to die (for review see Jacobson et al. 1997). Here, we review cell death regulation in the fly in the context of a first pass look at the complete Drosophila genome and what is known about death regulation in other organisms, particularly worms and vertebrates

Effect of Aquatic Vegetation on Propagation of Fluid Mud Gravity Currents

Source: ICHE Conference Archive - https://mdi-de.baw.de/icheArchiv

Improving Vertical Axis Wind Turbine (VAWT) Performance with Placement Strategies: Final Report

This project was focused on the use and placement of vertical axis wind turbines (VAWTs). Studies were focused on areas not typically addressed in previous work; small wind at very low elevations (i.e. within the boundary layer). Numerical studies were made of how VAWTs function as well as the potential wind environments they may be placed in. A simplified numerical code, based on two-dimensional potential flow functions, was developed to model flow around buildings and other structures. The code allows a rapid determination of regions where flow may experience speed-up and where turbulence may result. Experimental facilities were designed and constructed that allowed scale model VAWTs to be tested in both a water channel and a low speed wind tunnel. Anemometer towers were also designed and constructed for measuring wind conditions at regional test sites. A large amount of experimental data was gathered from these facilities. The data covers performance measures of specific VAWT models, measured flow fields around VAWT models, measured wind flow fields at multiple test locations, and numerically predicted flow fields around structures (e.g. buildings and grain bins). The project observed that the wake region behind a VAWT can extend as far as four diameters and will be offset toward the side of rotation. This will affect how VAWTs can be packed together into arrays. For Savonius designs, an increase in performance can be obtained by placing a second VAWT appropriate in this wake region. However, the same result was not seen for helical designs. Overall, final recommendations on placement could not be made. Recent industry research indicates that some VAWTs perform better when placed in areas of higher turbulence. This project was unable to verify those results. A better understanding of how VAWTs perform at different levels of turbulent intensity will be needed before final placement recommendations can be made. A large number or outreach and dissemination activities were conducted to a range of audiences, including K-12, industry, the general public, as well as state and national political figures. Awareness of renewable energy and wind power in particular, was raised. Thirty-six students (undergraduate and graduate) participated actively in this project. The conducted research as well as interacted with public audiences in dissemination activities. Several recommendations have been made for continuing or future work. With the experimental infrastructure developed through this project, some of these topics are already being pursued. Other topics related to energy research could also be undertaken in the future

Domestic violence court: a new model to combat domestic violence against women in Malaysia

Domestic violence is a social epidemic in Malaysia.To combat this, the Domestic Violence Act 1994 and the Domestic Violence (Amendment) Act 2012 has set up a mechanism via the Malaysian criminal justice system to investigate reports, prosecute the perpetrators and protect the victims of domestic violence.Unfortunately, the mechanism has been viewed with disfavor by many.This paper attempts to critically appraise the effectiveness of the mechanism and subsequently propose an alternative method to better deal with domestic violence cases.Applying a descriptive and analytical approach in data analysis, the paper concluded that the mechanism currently being implemented in dealing with domestic violence cases is ineffective and ineffectual.Therefore a specialized court (instead of the current criminal court) which deals specifically with domestic violence is suggested

Numerical Simulation of Currents and Volume Transport in the Malacca Strait and Part of South China Sea

The aim of this work is to determine the hydrodynamics of the Malacca Strait (MS) and the southern part of the South China Sea (SCS). The study uses the two-dimensional numerical model with a finite-difference method. The results show that the sea levels in MS and part of SCS are reversed and consistent with assimilation data that derived from Simple Ocean Data Assimilation (SODA). Sea level in northern MS is lower than that in the southern part during January and July. However, the interval of sea level elevation in both January and July appears differently. It is steeper in January than in July. Therefore, the currents and transports during January are stronger than those during July. However, in general, the direction of currents and volume transport of MS flow to the Andaman Sea both in January and July. In SCS, the pattern is relatively the same as in MS; that is, the currents during January are stronger than those during July