The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world

A question of fit:cultural and individual differences in interpersonal justice perceptions

This study examined the link between employees’ adult attachment orientations and perceptions of line managers’ interpersonal justice behaviors, and the moderating effect of national culture (collectivism). Participants from countries categorized as low collectivistic (N = 205) and high collectivistic (N = 136) completed an online survey. Attachment anxiety and avoidance were negatively related to interpersonal justice perceptions. Cultural differences did not moderate the effects of avoidance. However, the relationship between attachment anxiety and interpersonal justice was non-significant in the Southern Asia (more collectivistic) cultural cluster. Our findings indicate the importance of ‘fit’ between cultural relational values and individual attachment orientations in shaping interpersonal justice perceptions, and highlight the need for more non-western organizational justice research

Assessing the Effects of Responsible Leadership and Ethical Conflict on Behavioral Intention

[[abstract]]This study develops a research model that elaborates how responsible leadership and ethical conflict influence employees from the perspectives of role theory and attachment theory. Its empirical results reveal that turnover intention indirectly relates to ethical conflict and responsible leadership via the mediating mechanisms of organizational identification and organizational uncertainty. At the same time, helping intention indirectly relates to ethical conflict and responsible leadership only through organizational identification. Finally, the managerial implications for international business and research limitations based on the empirical results are discussed.[[notice]]補正完

Initial results of coring at Prees, Cheshire Basin, UK (ICDP JET project): towards an integrated stratigraphy, timescale, and Earth system understanding for the Early Jurassic

This is the final version. Available on open access from Copernicus Publications via the DOI in this recordData availability: Full core scan data (https://doi.org/10.5285/91392f09-25d4-454c-aece-56bde0dbf3ba, BGS Core Scanning Facility, 2022) will be available after 1 November 2024 via the Natural Environment Research Council (NERC) National Geoscience Data Centre (https://webapps.bgs.ac.uk/services/ngdc/accessions/index.html#, last access: 12 October 2023). Downhole logging data (https://doi.org/10.5880/ICDP.5065.001​​​​​​​, Wonik, 2023) will be made available via the ICDP (https://www.icdp-online.org/projects/by-continent/europe/jet-uk/, last access: 12 October 2023). The JET Operational Report is published as Hesselbo et al. (2023); full information about the operational dataset, the logging dataset, data availability and the explanatory remarks is available on the ICPD-JET project website: https://www.icdp-online.org/projects/by-continent/europe/jet-uk/ (last access: 12 October 2023). A subset of data, additional biostratigraphic tables, and vector graphics files for Figs. 3–5 are included as the Supplement. Supplementary Data File 1 tabulates the corrected depth scale for Prees 2C. Supplementary Data File 2 summarizes the ammonite-based chronostratigraphy of the Prees 2 cores (ammonite identifications by Kevin N. Page). Supplementary Data File 3 summarizes the ammonite-based chronostratigraphy for the Hettangian to Early Pliensbachian of the Llanbedr (Mochras Farm) borehole (updated by Kevin N. Page). Supplementary Data File 4 tabulates the organic carbon-isotope ratios, TOC, and carbonate content of low-resolution samples taken at the Prees drill site; TOC and carbonate data are calculated using calibration based on portable XRF (Supplementary Data File 5) and a gas source isotope ratio mass spectrometer (Supplementary Data File 6). Supplementary Data File 5 tabulates portable XRF results for bulk rock powders of low-resolution samples taken at the Prees drill site; uncertainties stated in the table are given for the fit to the raw data and do not reflect the true reproducibility of the data. Empty fields indicate values under the detection limit. Sample SSK116001 acted as a repeat sample which was measured 70 times over the course of the data acquisition to determine the repeatability and drift of the instrument. LE stands for “light elements”. Supplementary Data File 6 tabulates gas source isotope ratio mass spectrometry (GS-IRMS) data (oxygen- and carbon-isotope ratios of carbonate as well as carbonate content calculated as calcite) for a set of 24 samples covering the entire core length and reflecting a representative spread of carbonate content. Comparison of GS-IRMS data with p-XRF data was used to create a calibration curve to calculate the carbonate (and TOC) content of all low-resolution samples. Supplementary Data File 7 tabulates pyrolysis data (Rock-Eval 6) for Prees 1 well cuttings and Wilkesley borehole samples. Supplementary Data File 8 contains vector graphics files (.svg) for Figs. 3–5.Drilling for the International Continental Scientific Drilling Program (ICDP) Early Jurassic Earth System and Timescale project (JET) was undertaken between October 2020 and January 2021. The drill site is situated in a small-scale synformal basin of the latest Triassic to Early Jurassic age that formed above the major Permian–Triassic half-graben system of the Cheshire Basin. The borehole is located to recover an expanded and complete succession to complement the legacy core from the Llanbedr (Mochras Farm) borehole drilled through 1967–1969 on the edge of the Cardigan Bay Basin, North Wales. The overall aim of the project is to construct an astronomically calibrated integrated timescale for the Early Jurassic and to provide insights into the operation of the Early Jurassic Earth system. Core of Quaternary age cover and Early Jurassic mudstone was obtained from two shallow partially cored geotechnical holes (Prees 2A to 32.2 m below surface (m b.s.) and Prees 2B to 37.0 m b.s.) together with Early Jurassic and Late Triassic mudstone from the principal hole, Prees 2C, which was cored from 32.92 to 651.32 m (corrected core depth scale). Core recovery was 99.7 % for Prees 2C. The ages of the recovered stratigraphy range from the Late Triassic (probably Rhaetian) to the Early Jurassic, Early Pliensbachian (Ibex Ammonoid Chronozone). All ammonoid chronozones have been identified for the drilled Early Jurassic strata. The full lithological succession comprises the Branscombe Mudstone and Blue Anchor formations of the Mercia Mudstone Group, the Westbury and Lilstock formations of the Penarth Group, and the Redcar Mudstone Formation of the Lias Group. A distinct interval of siltstone is recognized within the Late Sinemurian of the Redcar Mudstone Formation, and the name “Prees Siltstone Member” is proposed. Depositional environments range from playa lake in the Late Triassic to distal offshore marine in the Early Jurassic. Initial datasets compiled from the core include radiography, natural gamma ray, density, magnetic susceptibility, and X-ray fluorescence (XRF). A full suite of downhole logs was also run. Intervals of organic carbon enrichment occur in the Rhaetian (Late Triassic) Westbury Formation and in the earliest Hettangian and earliest Pliensbachian strata of the Redcar Mudstone Formation, where up to 4 % total organic carbon (TOC) is recorded. Other parts of the succession are generally organic-lean, containing less than 1 % TOC. Carbon-isotope values from bulk organic matter have also been determined, initially at a resolution of ∼ 1 m, and these provide the basis for detailed correlation between the Prees 2 succession and adjacent boreholes and Global Stratotype Section and Point (GSSP) outcrops. Multiple complementary studies are currently underway and preliminary results promise an astronomically calibrated biostratigraphy, magnetostratigraphy, and chemostratigraphy for the combined Prees and Mochras successions as well as insights into the dynamics of background processes and major palaeo-environmental changes.ICDPNatural Environment Research Council (NERC)German Research FoundationHungarian Scientific Research FundNational Science Centre, PolandPolish Geological Institut

Expression of truncated utrophin leads to major functional improvements in dystrophin-deficient muscles of mice

Dystrophin-deficient mice (mdx) expressing a truncated (trc) utrophin transgene show amelioration of the dystrophic phenotype. Here we report a multifunctional study demonstrating that trcutrophin expression leads to major improvements of the mechanical performance of muscle (that is, force development, mechanical resistance to forced lengthenings and maximal spontaneous activity) and of the maintenance of the intracellular calcium homeostasis. These are two essential functions of muscle fibers, known to be impaired in mdx mouse muscles and Duchenne muscular dystrophy (DMD) patients. Our results bring strong support to the hypothesis that muscle wasting in dystrophin-deficient DMD patients could be prevented by upregulation of utrophin