The moral reasoning abilities of Australian and Malaysian accounting students : a comparative analysis

If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision-making to be influenced by one\u27s culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students\u27 moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.<br /

The iron limitation mosaic in the California Current System: Factors governing Fe availability in the shelf/near-shelf region

The California Current System is a productive eastern boundary region off the coasts of Washington, Oregon, and California. There is strong seasonality to the region, with high levels of rainfall and river input to the coastal ocean during the winter season, and coastal and Ekman upwelling during the spring and summer. Iron (Fe) input to the coastal ocean during the winter months can be stored in the continental shelf mud belts and then be delivered to the surface ocean by upwelling in the spring and summer. There have been a number of studies providing strong evidence of Fe-limitation of diatom growth occurring in regions of the California Current System off of California, and the occurrence of Fe-limitation has been linked with narrow continental shelf mud belt width and low river input. We provide evidence for potential Fe-limitation of diatoms off the southern coast of Oregon in July 2014, just off the shelf break near Cape Blanco in a region with moderate shelf width and river input. Since eastern boundary regions account for a disproportionally large amount of global primary production, this observation of potential Fe-limitation in an unexpected near-shore region of the California Current System has implications for global models of primary productivity. In order to re-evaluate the factors impacting Fe availability, we utilize satellite imagery to compare with historical datasets, and show that unexpected levels of Fe can often be explained by eddies, plumes of upwelled water moving offshore, or lack of recent upwelling

Impaired viral infection and reduced mortality of diatoms in iron-limited oceanic regions

Diatom primary productivity is tightly coupled with carbon export through the ballasted nature of the silica-based cell wall, linking the oceanic silicon and carbon cycles. However, despite low productivity, iron (Fe)-limited regimes are considered ‘hot spots’ of diatom silica burial with enhanced carbon export efficiency, raising questions about the mechanisms driving the biogeochemistry of these regions. Marine viruses are classically recognized as catalysts of remineralization through host lysis, short-circuiting the trophic transfer of carbon and facilitating the retention of dissolved organic matter and associated elements in the surface ocean. Here we used metatranscriptomic analysis of diatoms and associated viruses, along with a suite of physiological and geochemical metrics, to study the interaction between diatoms and viruses in Fe-limited regimes of the northeast Pacific. We found low cell-associated diatom virus diversity and abundance in a chronically Fe-limited region of the subarctic northeast Pacific. In a coastal upwelling region of the California Current, transient iron limitation also substantially reduced viral replication. These observations were recapitulated in Fe-limited cultures of the bloom-forming, centric diatom, Chaetoceros tenuissimus, which exhibited delayed virus-mediated mortality in addition to reduced viral replication. We suggest Fe-limited diatoms escape viral lysis and subsequent remineralization in the surface ocean, providing an additional mechanism contributing to enhanced carbon export efficiency and silica burial in Fe-limited oceanic regimes

Collider aspects of flavour physics at high Q

This review presents flavour related issues in the production and decays of heavy states at LHC, both from the experimental side and from the theoretical side. We review top quark physics and discuss flavour aspects of several extensions of the Standard Model, such as supersymmetry, little Higgs model or models with extra dimensions. This includes discovery aspects as well as measurement of several properties of these heavy states. We also present public available computational tools related to this topic.Comment: Report of Working Group 1 of the CERN Workshop ``Flavour in the era of the LHC'', Geneva, Switzerland, November 2005 -- March 200

CMS physics technical design report : Addendum on high density QCD with heavy ions

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