An Examination Of Accounting Majors\u27 Ethical Decisions Before And After An Ethics Course Requirement

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to indicate (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision

Quality Services, Better Outcomes: A Quality Framework for Achieving Outcomes.

The Childhood Development Initiative (CDI) is an innovative, community based response to a comprehensive consultation process undertaken in Tallaght West. Working with a wide range of locally established service providers, CDI is delivering services to children and families which meet identified needs. Etch of these is being rigorously evaluated, and considerable attention is being given to quality assurance, promotion of reflective practice, and professional training and support. The insights gained, and techniques developed during this process are central to delivering high quality services with the view to improving our understanding of what enables children to meet their potential, gain their developmental milestones within appropriate timeframes and become healthy and active citizens. This Workbook describes key processes relating to practice, organisational culture and systems change which support the implementation of evidence-based and evidence-informed programmes and practices. From CDI's experience, implementing evidence-based programmes not only requires specific structures and processes in place to support programme implementation and fidelity (e.g. training, coaching, and supervision) but also necessities a focus on the more generic aspects of delivering quality services (e.g. engaging in reflective practice in order to promote and maintain fidelity to a programme). The Workbook also addresses some fundamental areas in relation to monitoring and evaluation as a way of determining whether an intervention was effective or not. In effect, this Workbook hopes to explain the 'what', 'why', 'how' and 'did we?' of evidence-based practice. The Workbook is intended to provide readers with a comprehensive introduction to both the shared language and concepts underpinning the science and practice of implementation. It complements the 'What Works Process' guide published by the Centre for Effective Services (CES, 2011) which supports services in assessing how effective they are in improving outcomes for children and helps them to think about what works

Embryonic stem cell differentiation: a novel approach to gene targeting in myeloid cells

Mouse embryonic stem cells (ES cells) are derived from the inner cell mass of 3.5 day blastocysts. ES cells remain totipotent when cultured on embryonic fibroblasts or in the presence of Leukaemia inhibitory factor (LIF). However, under defined culture conditions they are able to differentiate into multiple cell lineages and when reintroduced back into a host blastocyst, possess the remarkable ability to contribute to all adult tissues in the mouse. These unique features of ES cells allow genes to be deleted in mice and when combined with Cre/LoxP technology provide an ideal system for conditional deletion of genes where total 'knockout' would be lethal. One such gene is integrin αᵥ where knockout mice die in utero or perinatally. Integrin αᵥ has been implicated in angiogenesis and cell adhesion as well as in the phagocytosis of dying cells by macrophages and dendritic cells, a process that is important in the resolution of inflammation and tissue remodelling.The main aim of this thesis was to examine the role of integrin αᵥ in phagocytosis. To do this, two complementary approaches were used. Firstly, ES cells with disrupted integrin αᵥ genes were differentiated into myeloid cells and the effects on phagocytosis by DCs assessed. Secondly Cre was delivered to macrophages cultured from integrin αᵥ targeted mice, to delete integrin αᵥ immediately prior to phagocytosis assays.This thesis demonstrates that macrophages can be generated from the culture of ES cells. Although low in number these macrophages show similar morphology and surface phentoype to bone marrow derived macrophages. Importantly, these ES macrophages readily phagocytosed latex beads and apoptotic cells. In addition, ES cells produced cells with a dendritic cell phenotype that were capable of apoptotic cell phagocytosis and maturation. Generation of these myeloid cells from ES cells was strongly dependent on serum and the parent ES cell line. Dendritic cells could be generated from integrin αᵥ disrupted ES cells. These DCs retained the ability to phagocytose apoptotic cells suggesting that integrin αᵥ is not essential for this process.This study also investigates the properties of Cre fused to two transduction proteins. Although Cre retained its recombinase activity as a fusion protein these were unable to translocate into cells. However Cre could be delivered to both primary macrophages and cultured epithelial cells using a replication deficient adenovirus allowing deletion of the targeted genes. Intriguingly, the apoptotic cell phagocytosis was unaffected by lack of integrin av but could no longer be inhibited by the integrin antagonistic peptide RGD.In conclusion, the capacity of ES cells to differentiate to myeloid cells combined with the ability to deliver Cre to silently targeted myeloid cells provide powerful systems for studying the role of specific genes in phagocytosis. Use of these approaches with integrin αᵥ demonstrates that this gene is not essential for apoptotic cell phagocytosis. However the ability of specific antagonists to inhibit phagocytosis show that integrin αᵥ is intimately involved in this process in normal cell

An investigation of the integrity of Internet financial reporting

Since the mid 1990s, large companies have increasingly used the Internet to disclose business and financial information. Internet technology is regularly claimed to facilitate greater relevance and timeliness of business information. The integrity of information disclosed on corporate websites has, however, been subject to comparatively little scrutiny. This study focuses on the integrity of Internet Financial Reporting (IFR) by reference to the adequacy of underlying corporate governance procedures. Using a sample of 100 large European companies, a questionnaire survey was used to identify whether or not governance procedures that specifically address the distinguishing features of web-based financial reporting are used by large companies. The results confirm the trend identified in prior research of increasing Internet usage to replicate paper-based financial information. Responses to the questionnaire also suggest that concerns about the integrity of IFR are justified. Erroneous assumptions and assertions by respondents regarding the security of IFR, in addition to knowledge of work undertaken by external auditors indicate limited engagement with IFR by management of large European companies. The conclusion of this study is that the governance framework surrounding IFR has received insufficient managerial attention.Desde mediados de los 90s, grandes empresas usan cada vez más internet para revelar su información de negocios y financiera. Internet se considera regularmente como una forma de facilitar una mayor relevancia y oportunidad de información comercial. Sin embargo, la integridad de la información revelada en las páginas webs corporativas ha sido sujeto de comparativamente escasos exámenes. Este estudio se centra en la integridad de Internet Financial Reporting (IFR) – información financiera en Internet – haciendo referencia a la adecuación de procedimientos subyacentes de dirección de empresas. Con una muestra de 100 grandes compañías europeas, se utilizó un cuestionario de encuestas para identificar si estos procedimientos de dirección que tratan específicamente las características distintivas de la información financiera en las páginas webs se usan por parte de las compañías. Los resultados confirman la tendencia identificada en una investigación previa, sobre el aumento del uso de internet para repetir información financiera en papel. Además, las respuestas al cuestionario sugieren también que las preocupaciones sobre la integridad del IFR están justificadas. Las suposiciones y afirmaciones erróneas por encuestados en cuanto a la seguridad del IFR, además del conocimiento sobre el trabajo llevado a cabo por auditores externos, indican un compromiso limitado con IFR por parte de la dirección de grandes empresas europeas. La conclusión de este estudio, es que el marco de dirección alrededor del IFR ha recibido insuficiente atención gerencial

An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants.  Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates.  This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement.  The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision).  Students were requested to indicate (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor.  The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision.  However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision

Freshman Connection Mentorship Program

This workshop will present the Freshman Connection mentorship program and its impact on freshman students at Eastern Illinois University. The program focuses on building inclusivity at EIU and supporting students from all backgrounds, like commuters and first generation students. The data will also highlight leadership opportunities and benefits of the program

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study.

The last two decades have seen a significant increase in the number and size of multinational corporations and a growing global investment environment. Linked to that growth has been a call for standards that produce accounting information that is capable of crossing national boundaries. One of the groups of professional elites that have addressed the call for harmonized international accounting standards is the International Accounting Standards Committee (IASC). The IASC objective (IASC 1988, 1) states that it will work generally for the improvement and harmonization of regulations, accounting standards and procedures ... To address such a goal, the IASC has had to deal with a number of ethnocentric elements, which are generally considered to act as potential barriers to the harmonization process. Culture is a common referent in the literature as one of these potential barriers. This research investigates the link between culture and attitudes toward the harmonization efforts of the IASC. The concept of culture was defined using the four work-environment cultural dimensions developed by Hofstede (1980). The attitudes toward harmonization efforts was operationalized by responding to general and specific statements related to the IASC Comparability Project--Exposure Draft 32. Accounting professionals working in the overseas offices of Big Six accounting firms were used to examine the culture/international harmonization link. The results of the t-tests indicate partial support for the link between Hofstede\u27s cultural dimensions and both general and specific attitudes toward the IASC\u27s Comparability Project. Two of the four cultural dimensions (i.e., uncertainty avoidance and individualism) offer a stronger conceptual link concerning the general topic of harmonization attitudes. The results tended to verify this conceptual tie. An additional analysis using logistic and profit regression lends additional support for Hofstede\u27s contention that the dimensions are measures of group values (i.e., national culture) rather than individual values