A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements. This study examines whether the ethical decision making of accounting students differs (1) between those instructed through a web-based teaching module and those adopting a more traditional textbook-focused approach, and (2) between gender. A total of 156 students from a second-year financial accounting course participated in the study, with 90 students utilising the web-based module which was designed based on Rest’s (1979) model on ethics development. The other 66 students were instructed through a more traditional teaching approach based on regular class discussions using the ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, the results of the study suggest that the attitudes and judgements of students instructed through the web-based module were more ethical than those utilising the traditional textbook module. Further, gender was found to impact ethical judgements but only among students who were exposed to the web-based module. The implications of the findings on accounting ethics education are discussed

The Patient-Centered Medical Home and Diabetes Mellitus Outcomes: A Systematic Review

Ineffectively managed chronic diseases such as diabetes mellitus (DM) increase overall health care expenditures and negatively affects health outcomes such as exacerbations, functional decline, disability, and death. The purpose of this systematic review (SR) was to review the DM outcomes reported by patient-centered medical homes (PCMHs). The goal was to determine how care coordination and evidence-based clinical management impacted financial and health outcomes. The SR followed the Cochrane protocol and complied with the PRISMA evidence-based minimum set for reporting. Overall, DM management in the PCMH demonstrated statistically significant completion rates for essential screenings and preventive care, including HgA1c (p = 0.0013), lipid management (

An Empirical Study of the Influence of Mentors and Organisational Climate on the Ethical Attitudes and Decision-Making of National Female Business Graduates in the United Arab Emirates

The ethical development of business graduates is a critical issue. Yet, little empirical evidence exists on the factors affecting business graduate ethical development and behaviour using an Islamic perspective. This study examines the effects of mentoring support, the perceived standard of ethical conduct of peers, and individual ethical attributes of National female (Emirati) business graduates from the United Arab Emirates. Research has shown that formal and informal mentoring relationships benefit new employees by enabling them to further learn and grow within an organisation. On the other hand, some employees have also shown that these relationships can have a negative impact on a new employee\u27s ethical orientation. The aim of this study is to investigate the ethical orientations of Emirati female business graduates as they move from the relative sanctity of home and university into a new multicultural, westernised business environment. The results suggest that the ethical evaluations and behavioural intentions of Emirati graduates are affected by a multiplicity of sources including professional bodies and both mentors and peers in the workplace. It may be prudent at such a significant time in the UAE\u27s development that educators consider introducing ethical education into tertiary curriculum

Enterprise risk management (ERM) implementation: Some empirical evidence from large Australian companies

According to Economist Intelligence Unit (Economist Intelligence Unit Limited and SAS, 2008), risk management failure is one of the major triggers of the recent global financial crisis. Enterprise risk management (ERM), an organisation wide process which identifies potential adverse events and provides strategies to manage risks, has been suggested as an approach to combat the volume and complexities of the risks faced by today's organisations (see, for example, Beasley et al., 2009).Despite of the recent emphasis given to risk management by the Australian Securities Exchange (ASX), there is scant empirical evidence on ERM implementation among the Australian listed companies. This study aims to provide some evidence on the extent of ERM implementation among the Top 300 companies listed on ASX. Questionnaires were used to collect data for this study.The outcomes of the study show that the majority of the firms involved in the survey not only extensively implement ERM but also extensively embed ERM into their corporate strategic processes.Further, they have also implemented the system for more than five years. Potential limitation of these findings are acknowledged

Establishing Partnerships To Provide Health Education In Appalachian Schools: An Approach To Service Learning

Service learning is a form of collaboration between an educational facility and a community agency. The concept of service learning is an innovative teaching method designed to benefit both collaborating partners through respect of each other’s knowledge, expertise and skills. Needs and goals of both partners are met through many different types of service learning projects. Examples of such projects in which the OUC nursing program has participated include health fairs in the middle and high school populations, health education in elementary classrooms, health fairs in local industry, and working with the elderly in the community. The Ohio University-Chillicothe Nursing Program, located in a section of Ohio know as Appalachia, believes in the concept of service learning to promote health and well-being in the community. Health care in the Appalachian area, particularly health promotion and disease prevention, is a challenge to health care providers as residents in this area have a fatalistic view of health - “what will be, will be”. Service learning projects are an excellent way to provide health promotion education to those who may not seek this out on their own. The collaborations formed between agencies and the nursing program benefit both partners. The nursing students are exposed to the health care beliefs and need of Appalachia on a first-hand basis through an innovative approach in clinical education. Community agencies benefit by being able to expand the amount of health education they can offer which increases their manpower with use of the students.

Patient preferences for management of high blood pressure in the UK:A discrete choice experiment

Background: With a variety of potentially effective hypertension management options, it is important to determine how patients value different models of care, and the relative importance of factors in their decision-making process. Aim: To explore patient preferences for the management of hypertension in the UK. Design and setting: Online survey of patients who have hypertension in the UK including an unlabelled discrete choice experiment (DCE). Method: A DCE was developed to assess patient preferences for the management of hypertension based on four attributes: model of care, frequency of blood pressure (BP) measurement, reduction in 5-year cardiovascular risk, and costs to the NHS. A mixed logit model was used to estimate preferences, willingness-to-pay was modelled, and a scenario analysis was conducted to evaluate the impact of changes in attribute levels on the uptake of different models of care. Results: One hundred and sixty-seven participants completed the DCE (aged 61.4 years, 45.0% female, 82.0% >5 years since diagnosis). All four attributes were significant in choice (P<0.05). Reduction in 5-year cardiovascular risk was the main driver of patient preference as evidenced in the scenario and willingness-to-pay analyses. GP management was significantly preferred over self-management. Patients preferred scenarios with more frequent BP measurement, and lower costs to the NHS. Conclusion: Participants had similar preferences for GP management, pharmacist management, and telehealth, but a negative preference for self-management. When introducing new models of care for hypertension to patients, discussion of the potential benefits in terms of risk reduction should be prioritised to maximise uptake

Funding common property expenditure in multi-owned housing schemes

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Maintaining human wellbeing as socio-environmental systems undergo regime shifts

Global environmental change is pushing many socio-environmental systems towards critical thresholds, where ecological systems' states are on the precipice of tipping points and interventions are needed to navigate or avert impending transitions. Flickering, where a system vacillates between alternative stable states, is touted as a useful early warning signal of irreversible transitions to undesirable ecological regimes. However, while flickering may presage an ecological tipping point, these dynamics also pose unique challenges for human adaptation. In this work, we link an ecological model that can exhibit flickering to a model of human adaptation to a changing environment. This allows us to explore the impact of flickering on the utility of adaptive agents in a coupled socio-environmental system. We highlight the conditions under which flickering causes wellbeing to decline disproportionately, and explore how these dynamics impact the optimal timing of a transformational change that partially decouples wellbeing from environmental variability. The implications of flickering on nomadic communities in Mongolia, artisanal fisheries, and wildfire systems are explored as possible case studies. Flickering, driven in part by climate change and changes to governance systems, may already be impacting communities. We argue that governance interventions investing in adaptive capacity could blunt the negative impact of flickering that can occur as socio-environmental systems pass through tipping points, and therefore contribute to the sustainability of these systems

Use Of Hand-Held Devices With First Year Associate Degree Nursing Students

The use of personal digital assistants (PDAs), hand-held devices and/or IPod Touches, is becoming widespread in the health care field. Many medical and nursing schools require their students to purchase a PDA prior to the beginning of their classes. PDA’s can carry information directly to the patient’s beside for instant retrieval of information. What does this mean to nursing students and clinical instructors? It means that up-to-date information is available to the student and clinical instructor in seconds, as opposed to searching for a reference book only to find it is outdated and 10 to 15 minutes of valuable time lost. This study identified associate degree nursing students’ use and application in the clinical using PDAs. Results of this study indicated that associate degree nursing students are very satisfied with the use of PDAs in the clinical setting. This study was funded by the Ohio University Regional Faculty Research Fund.